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Pengaruh Struktur Kepemilikan Dalam Mekanisme Corporate Governance Terhadap Cost Of Equity Capital tarjo, tarjo
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p89-104

AbstractCorporate governance mechanisms believed to have strong impact to the companiesâ performance. Corporate governance mechanisms examined in this study are managerial ownership and institutional ownership structure. The purposes of this study are to know the variables effect of managerial ownership and institutional ownership on cost of equity capital. The samples of the study are firms listed in Jakarta Stock Exchange in 2005. The F-test on the all variables at the level confidence 1% indicates the effect of all variables on cost of equity capital is significant.Â The result of this study showed that managerial ownership and institutional ownership have positive significant impact (at the level of confidence 1% and 5%) on the cost of equity capital. However this result showed that corporate governance mechanisms fail to decrease the cost of equity capital.

Minat Investasi Mahasiswa pada Kompetisi Yuk Nabung Saham 2017 di Bursa Efek Indonesia (Pendekatan Mixed Methods) Syahroh, Maftukah Zain; Tarjo, -; Setiawan, Achdiar Redy
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.592 KB)

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi investasi, modal investasi minimal, dan pengetahuan investasi terhadap minat investasi. Penelitian ini dilakukan pada mahasiswa yang mengikuti kompetisi Yuk Nabung Saham 2017 yang terdaftar di Galeri Investasi kampus di empat perguruan tinggi di Jawa Timur. Penelitian ini menggunakan pendekatan mixed methods dengan desain sequential explanatory Dari hasil purposive sampling diperoleh sampel sebesar 396 mahasiswa dan sebesar 128 kuesioner yang kembali dan dapat diolah. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda dan wawancara. Berdasarkan hasil analisa mixed methods dapat diambil simpulan bahwa variabel motivasi investasi dan pengetahuan investasi berpengaruh terhadap minat investasi mahasiswa sedangkan variabel modal investasi minimal tidak berpengaruh.

THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND EFFORTS TO PREVENT FRAUD IN BANKING COMPANIES Endah, Nur; Tarjo, Tarjo; Musyarofah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governance and efforts to prevent fraud in banking companies. The research method used is a qualitative method. The data sources are primary and secondary data. The data is collected by interview, observation, and documentation. Whereas the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results of the study show that the application of GCG at PT. BPR X can be said to be done according to the rules, but it is not yet optimal, it can be seen from several problems that exist in the company. The maximum implementation of GCG is expected to prevent fraud in banking companies.

Complexity and Socialization of Taxation Rule In Affecting the Taxpayer Accounting Behaviour in Indonesia Tarjo, Tarjo
The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Complexity in this study refers to the numbers and varieties of elements related to taxation rule. Socialization refers to mentoring which organized by tax-institution (Fiscus) through the counseling for taxation practice, service and control. Taxpayer obedience is one of taxation success measurement. Complexity and socialization taxation rule influences taxpayer obedience in fulfilling their taxation obligation. The complexity of taxation rule will be tricky for the taxpayer for understanding taxation. The lack of socialization on taxation rule will make the taxpayer flustered to counting, make payment, and deposit their tax burden. In favor of these difficulty and confemployedness, the taxpayer needs assistance from professional on taxation. Their assist will improve obedience cost and encourage the taxpayer to generate accounting artificial to minimize taxes. The greater obedience cost and enlarger accounting artificial will encourage the taxpayer for being more disobey. Keywords: Taxpayer, Complexity, Socialization, Taxation rules, Accounting behavior, Obedience cost, Obedience.

Pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kinerja aparatur desa Tarjo, Tarjo
JURNAL MANAJEMEN Vol 12, No 2 (2020)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v12i2.7961

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kinerja aparatur desa. Metode penelitian menggunakan crossecsional dengan populasi dalam penelitian adalah seluruh perangkat aparat desa di kabupaten Bungo. Sampel dalam penelitian sebanyak 137 responden dari 150 kuesioner yang didistribusikan. Teknik pengambilan sampel dengan convinance sampling yaitu pengambilan sampel dengan cara kemudahan, dengan pertimbangan karena luasnya wilayah kabupaten Bungo, maka diambil wilayah yang lebih mudah dalam pengumpulan data. Tehnik analisis data yang digunakan analisis regresi linear berganda untuk uji t maupun uji f dengan sotfware SPSS versi. 20. Hasil penelitian H1: diterima pengaruh kompetensi sumber daya manusia terhadap kinerja aparatur desa nilai thitung > ttabel (4.246 > 1.977) dengan sig < 0.05. H2: diterima pengaruh pemanfaatan teknologi informasi terhadap kinerja aparatur desa, nilai thitung > ttabel (5.479 > 1.977) dan sig < 0.05 sedangkan H3: diterima secara simultan pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kinerja aparatur desa nilai fhitung > ftabel (49.168 > 3,06) dan sig < 0.05.

Pengaruh Struktur Kepemilikan Dalam Mekanisme Corporate Governance Terhadap Cost Of Equity Capital tarjo, tarjo
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p89-104

AbstractCorporate governance mechanisms believed to have strong impact to the companiesâ€™ performance. Corporate governance mechanisms examined in this study are managerial ownership and institutional ownership structure. The purposes of this study are to know the variables effect of managerial ownership and institutional ownership on cost of equity capital. The samples of the study are firms listed in Jakarta Stock Exchange in 2005. The F-test on the all variables at the level confidence 1% indicates the effect of all variables on cost of equity capital is significant.Â The result of this study showed that managerial ownership and institutional ownership have positive significant impact (at the level of confidence 1% and 5%) on the cost of equity capital. However this result showed that corporate governance mechanisms fail to decrease the cost of equity capital.

Complexity And Socialization Of Taxation Rule In Affecting The Taxpayer Accounting Behaviour In Indonesia Tarjo, Tarjo
The International Journal of Accounting and Business Society Vol 17, No 1 (2009): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Complexity in this study refers to the numbers and varieties of elements related to taxation rule. Socialization refers to mentoring which organized by tax-institution (Fiscus) through the counseling for taxation practice, service and control. Taxpayer obedience is one of taxation success measurement. Complexity and socialization taxation rule influences taxpayer obedience in fulfilling their taxation obligation. The complexity of taxation rule will be tricky for the taxpayer for understanding taxation. The lack of socialization on taxation rule will make the taxpayer flustered to counting, make payment, and deposit their tax burden. In favor of these difficulty and confemployedness, the taxpayer needs assistance from professional on taxation. Their assist will improve obedience cost and encourage the taxpayer to generate accounting artificial to minimize taxes. The greater obedience cost and enlarger accounting artificial will encourage the taxpayer for being more disobey. Keywords: Taxpayer, Complexity, Socialization, Taxation rules, Accounting behavior, Obedience cost, Obedience.

Theory of planned behavior and whistleblowing intention Tarjo Tarjo; Anang Suwito; Ifa Diah Aprillia; Greska Redielano Ramadan
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang

This research examined the theory of planned behavior (TPB) as predictor whistleblowing intention. According to TPB, it is difficult to posit whistleblowing as actual behavior. Whistleblowing is more suited to be posited as intention. Intent means the likelihood of actual behavior occurred. We examined attitude, subjective norms, and perceived behavioral control as TPB variables. We also investigated a few control variables such as colleagues support, organizational support, and fear of retaliation. The online survey was conducted in obtaining data by a web-based questionnaire. Participants of this survey were employees of regional owned east java bank. The number of respondents was 112 employees from all departments and units. Validity, reliability, regression, and path analysis were used in testing research instrument and several hypotheses. The result showed that attitudes and subjective norms as TPB variables have a significant impact on whistleblowing intention. However, perceived behavioral control does not affect whistleblowing intention. While, among several control variables, only fear of retaliation that has a significant effect on whistleblowing intention. Furthermore, this study also found empirical evidence that knowledge and subjective norms have an indirect effect on whistleblowing intention through attitudes. This research suggests that regional owned east java bank should provide an environment and channels to support whistleblowing within effectively, especially through protection and/or reward systems, or etc.JEL Classification: D23, G34, L23DOI: https://doi.org/10.26905/jkdp.v23i1.2714

THE EFFECT OF MONOPOLY POWER AND INTEGRITY ON THE TENDENCY TO COMMIT FRAUD IN E-PROCUREMENT Hadi Avianto; Moh. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.091 KB)

The main objective of this study is to examine the influence of Monopoly Power and Integrity on fraud that occurs in the e-procurement process. This study involved parties directly related to the procurement of goods and services and the development of electronic procurement systems incorporated in the Procurement Service Unit (referred to in Indonesia as Unit Layanan Pengadaan / ULP) and the Electronic Procurement Services (or referred to Layanan Pengadaan Secara Elektronik / LPSE). This study used a quantitative approach and primary data in the form of questionnaire as measurement instrument. The method of analysis was done using SmartPLS 3. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that power monopoly has a significant positive effect on fraud in e-procurement, while integrity has a significant negative effect on fraud in e-procurement.

DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS Eklamsia Sakti; Tarjo Tarjo; Prasetyono Prasetyono; Moh. Riskiyadi
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.170

This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.

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