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INDONESIA
Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Published by Universitas Atma Jaya Makassar
ISSN : 16935047     EISSN : 26210320     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Mathematics Social Sciences
SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 (cetak).
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)" : 6 Documents clear
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Masrullah Masrullah; Mursalim Mursalim; M. Su'un
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.40

Abstract

This study aims to analyze the influence of ownership of institutions, independent commissioners, leverage and sales growth on tax avoidance at Manufacturing companies in the Indonesia Stock Exchange.The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2016. While the data analysis method used is multiple linear regression. The population in this study is 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 18 companies, the period of 2014 to 2016. The sample technique used was purposive sampling.The results of this study indicate that institusional ownership and independent commissioner variables have no significant effect on tax avoidance. While leverage and sales growth variables have a significant effect on tax avoidance carried out on consumer goods sector companies in the period 2014 to 2016.
EKONOMI POLITIK DALAM PEMBANGUNAN INDUSTRIALISASI GLOBAL Ely Steven Ingratubun; Wihalminus Sombolayuk
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.41

Abstract

The dynamics of globalization and liberalization of the world economy are moving so fast, encouraging increased openness of economic relations between nations. Through various trade agreements, such as APEC, AFTA and CAFTA, competition is increasing. According to the World Economic Forum on global competitiveness, Indonesia was ranked 69th (among 177 countries studied) in 2004 and fell to 74th in 2005 .. The development of industrialization in the global economy is a step strategy in response to economical globalization. The involvement of Indonesia in the global economic cooperation has increased its national commitment, both in undergoing economic liberalization and in developing its national economic competitiveness. This research illustrates Indonesia's political challenges in responding to the dynamic changes of the global economy. So this research is in the form of a literature review of the literature on political economy about the development of global industries as one of the central economies of a country, especially Indonesia in order to stabilize future economic fundamentals. This study aims to find out and explore the role of political economy in the development of global industries in each country, both developing and developed countries and this research to determine the extent to which the role of global industrialization affects the economy of a country in the future.
PENGARUH KEMAMPUAN MANAJERIAL DAN KONEKSI POLITIK TERHADAP REAKSI INVESTOR DENGAN KECURANGAN LAPORAN KEUNGAN SEBAGAI VARIABEL MEDIASI Leonardus Matangkin; Suwandi Ng; Ana Mardiana
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.42

Abstract

This study aims to investigate the effect of managerial ability and political connections on fraudulent financial reporting, to investigate the effect of fraudulent financial reporting, managerial ability, and political connections on investor reaction, and aslo to investigate the effect of managerial ability and political connections on investor reactionmediated by fraudulent financial reporting.This study uses the whole company public listed in Indonesia Stock Exchange period 2015-2017, selected by purposive sampling method, which selects 134 firms each year,and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test.The results shows that managerial ability has a negative and significant impact on fraudulent financial reporting. Political connections have a positive and significant impact on fraudulent financial reporting and fraudulent financial reporting has a negative and significant impact on investor reaction. Managerial ability has a positive and significant impact on investor reaction and political connections has a negative and significant on investor reaction.This study also shows that fraudulent financial reporting play a role in mediating managerial ability on investor reaction, while fraudulent financial reporting do not play a role in mediating political connections on investor reaction.
ANALISIS MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI KASUS PT INDOFOOD SUKSES MAKMUR,TBK) Nurkurniana Nurkurniana
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.43

Abstract

This research is based on the existence of company internal issue that the ability of obtaining profit can be seen from the growth of company’s profitability. The growth of profitability from year to year has degraded shows the unstable company on obtaining profit so it is important to know if management of working capital can improve company profitability.This study is a quantitative research that will provide data in the form of numbers or ratio about the analysis of working capital on profitability at manufacturing companies listed on the Indonesia Stock Exchange. Method of data collection in this research is observation and document of research subject.The results of this study can be seen that the management of working capital can increase profitability significantly.
DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Anthony Holly
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.44

Abstract

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN Felicia Wuisan; Fransiskus Randa; Lukman Lukman
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.39

Abstract

This research aims to examine the effect of ownership structure on dividend policy. In this research ownership structure consists of managerial ownership, government ownership, foreign ownership and family ownership. The population used is a non-financial company that listed in Indonesian Stock Exchange (BEI) research period 2012-2016. The number of samples used in this research is 242 data of the company year. Sampling technique used is purposive sampling. Data analysis used was multiple regression analysis method. The empirical result of this research indicate that managerial ownership has a positive but not significant effect on dividend policy; government ownership has a negative and significant effect on dividend policy; foreign ownership has a positive and significant effect on dividend policy; and family ownership has a negative and significant effect on dividend policy.

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