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FINANCIAL PERFORMANCE EVALUATION OF BANK: CASE STUDY AT THE BANK OF INDONESIA, Tbk Paramita, Ken Dessa; Indrayani, SE., MM, DR. Emmy
Accounting 2009
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

The financial statements (financial statements) is an overview of the financial condition of a bank at a certain period. Balance (balance sheet) of a bank described the amount of wealth (assets), liabilities (debts), and the capital of the bank at any given moment. Balance sheet is usually compiled at the end of the financial year (31 December). Wealth or property is presented on the asset while the liability or debt and equity are presented on the liabilities side. Consolidated profit / loss have also been prepared at the end of the financial year. The financial statements represent a continuous history which quantified in units of currency with respect to economic resources and obligations of a company´s business and economic activities that alter these resources and liabilities, (AICPA, 1970, p. 40) Information about the company´s financial position, company performance, corporate cash flow, and other information relating to the financial statements may be obtained from the company´s financial statements. To understand information about financial statements, financial statement analysis is needed (Gibson and Boyer, 1980). Analysis of the financial statements include the calculation and interpretation of financial ratios. Techniques of financial analysis is intended to show the relationship between existing posts in the financial statements so that can know the changes that occur in these posts. The purpose of the analysis technique is to present the data to be more easily understood and well understood. To analyze the financial performance of the specific measures required as a standard. Size is often used as an analytical tool is a ratio that shows the relationship between financial data. Keywords : financial performance, bank

The Role Of Internal And External Factors On Audit Quality Inneke Agustina; Emmy Indrayani
Jurnal Manajemen dan Keuangan Vol 9 No 1 (2020): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v9i1.2481

Financial statements must be presented with information that is reasonable, reliable, and transparent, so it need to be audited by third parties. However, some cases involving external auditors often occur due to integrity inability. This research aims to analyze whether the internal (Professional Ethics, Independency, Experience) and external (Audit Tenure, Audit Fee) factors have a role or effect on Audit Quality. The analysis method used is Partial Least Square (PLS) using SmartPLS version 3.2.8. The data has been collected by questionnaires filled by 65 external auditors in South Jakarta who were selected using a purposive sampling. The results show that Professional Ethics and Audit Tenure affect significantly on Audit Quality. While Independency, Experience, and Audit Fee do not affect significantly on Audit Quality. Audit Tenure is the most dominant affected Audit Quality.

NET BENEFITS OF USING ZAHIR ACCOUNTING SOFTWARE IN THE USER'S PERSPECTIVE Ayu Ningtiyas; Emmy Indrayani
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4428

This research aims at examining and analyzing the effect of system quality, information, and services on user usage and satisfaction. Moreover, the user usage and satisfaction on net benefits provided by Zahir Accounting Software using the Delone and Mclean models. Then, the analysis of this research used SEM-PLS as the analytical tool. Furthermore, The selection of this research sample used purposive sampling on companies who used Zahir Accounting Software in Indonesia as many as 100 respondents. The method of collecting data was done by making an online questionnaire using Google Form. In conclusion, The results showed that the net benefits of using Zahir Accounting Software were influenced by user satisfaction, while user usage did not give any influence on it.

THE INFLUENCING FACTORS OF PERSONAL TAX COMPLIANCE ON REPORTING ANNUAL INCOME TAX RETURN Emmy Indrayani; Euphrasia Suzy Suhendra
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 3 (2017)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.78 KB)

Taxpayer reporting compliance has been a classic problem in every nation. Therefore, the taxpayer's behavior needs to be well understood, so as to create a good synergy between the government and the public. A good cooperation between government and citizen on this matter will accelerate the development of the country. This study was conducted to determine the awareness level of taxpayers, perceived tax return filling process, perceived service quality, perceived form and assistance and perceived sanctions, and examined the effect of those variables on tax compliance on the delivery of Annual Income Tax Return. Questionnaires we used to collect data from the taxpayer as a respondent. Questionnaires filled by interview face to face to minimize the possibility of biased answers. The number of respondents was 60 Indonesia citizens in West Java Province, active taxpayers, employed and have a regular income taxable. Data analysis was using partial least square. The study period is in the month of March 2016. The results show that tax compliance affected by awareness level of taxpayers, perceived service quality and perceived comfort of facilities. As for the perceived tax return filling process and sanctions does not significantly influence taxpayer compliance on reporting annual income tax return. Keywords: taxpayer, annual income tax return, compliance, behavior, perceived service

PENGARUH CAR, LDR DAN ROA TERHADAP LABA PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA Lasminisih Lasminisih; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making, so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study were 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR and ROA gave significant effects on changes in Banks profit, so that Banking Companies performances can be measured.

THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, CAPITAL INTENSITY AND FIRM SIZE ON TAX AGGRESSIVENESS WITH MARKET PERFORMANCE AS AN INTERVENING VARIABLE (BANKING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE IN 2014 - 2018) Adilah Layung Santini; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 25, No 3 (2020)
Publisher : Universitas Gunadarma

This study aims to determine the effect of profitability, liquidity, leverage, capital intensity and firm size on tax aggressiveness with market performance as an intervening variable. The sample used in this study was 43 banks registered on the Indonesia Stock Exchange in 2014 - 2018. This study uses secondary data taken from the banking financial statements, which are processed using amous software. Profitability is proxied with ROA, liquidity with current ratio, leverage with DER, capital intensity with CAP, Size with (Ln total assets), market performance with tobin's q and tax aggressiveness proxied with ETR. The results of this study indicate that profitability, leverage, firm size affect market performance while liquidity and capital intensity do not affect market performance. Profitability, liquidity, leverage, capital intensity and firm size affect tax aggressiveness, tax aggressiveness affect market performance, moderating market performance is not able to strengthen the effect of liquidity and capital intensity on tax aggressiveness and moderating market performance can strengthen the effect of profitability, leverage, firm size towards tax aggressiveness.

FRAUD TRIANGLE ANALYSES IN DETECTING FRAUDULENT FINANCIAL STATEMENT USING FRAUD SCORE MODEL Mariati Mariati; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 25, No 1 (2020)
Publisher : Universitas Gunadarma

Company’s financial condition reflected in the financial statements. However, there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud on the financial statements. This study aims to detect financial statement fraud as measured using fraud score model that occurred in issuers entered into the LQ-45 index in 2014-2016 with the use of six independent variables are financial stability, external pressure, financial target, nature of industry, ineffective monitoring and rationalization. This study using 27 emiten of LQ-45 index during 2014-2016. However, there are some data outlier that shall be removed, thus sample results obtained 66 data from 25 companies. Multiple linear regression analysis were used in this study. The results showed that the financial stability variables (SATA), nature of industry (RECEIVBLE), ineffective monitoring (IND) and rationalization (ITRENDLB) proved to be influential or have the capability to detect financial statement fraud. While the external pressure variables (DER) and financial target (ROA) are not able to detect the existence of financial statement fraud. Simultaneously all variables in this study were able to detect significantly financial statement fraud.

THE FACTORS EFFECT ON THE QUALITY OF FINANCIAL STATEMENTS Inneke Agustina; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 26, No 3 (2021)
Publisher : Universitas Gunadarma

Indications of fraud or errors in financial statements cause the information presented to be unreliable, irrelevant, incomparable, and inapplicable. Unqualifiedfinancial statements cannot be used by various parties, especially in corporate decision-making. The quality of financial statements can be created through the application of information technology and internal controls which are effective and efficient. This study aims to analyze how the effect of the accounting information system and internal control system in the Indonesian Television PublicBroadcasting Institute (LPP TVRI). The independent variables used are the Accounting Information System and the Internal Control System. Meanwhile, the dependent variable used is the Quality of Financial Statements. The data were obtained using a questionnaire and analyzed using the Partial Least Square (PLS)method. The sample used in this study was 36 employees who work in the Budget, Accounting and Taxation, and Internal Audit, divisions. The results of this study indicate that the accounting information system has a significant effect on the quality of financial statements. Meanwhile, the internal control system has no significant effect on the quality of financial statements.

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