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INDONESIA
JURNAL RISET AKUNTANSI GOING CONCERN
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 9, No 4 (2014)" : 7 Documents clear
KINERJA KEUANGAN SEKTOR INDUSTRI PASAR MODAL INDONESIA DALAM ERA EKONOMI PASIFIK Saerang, David Paul Elia; Ilat, Ventje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6364.2014

Abstract

By point of view of economics, Indonesia is one of most countries, who have strong fundamental factors because it was arose from global financial crisis in period of 1997 till 2008. By this fact, in world’s perception, Indonesia as a one country who have strong potential for era of 2020 and 2030, which is equal to others countries. The economic growth is also connecting with investment condition in capital market, and it is indicate that the role of investors are very important for economic growth acceleration in Indonesia. This study took 36 companies as sample in period of 2009 till 2012 and using multiple regression analysis for hypothesis testing. The results of analysis are show that, business cycle has not significant effect for share price, but partially, debt capacity, profitability, and market price ratio have significant effect for share price.
ANALISIS PANEL ATAS PENGARUH EKONOMI DAN SOSIAL MASYARAKAT TERHADAP KEMANDIRIAN FISKAL PEMERINTAH KABUPATEN/KOTA DI SULAWESI UTARA Karamoy, Herman; Poputra, Agus Tony
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6365.2014

Abstract

This paper analyzes the impact of economic and social variables on fiscal independence of district government in Province of North Sulawesi.  Scope of research includes all districts in  2009-2012. To analyze secondary data, we utilize the Pooled EGLS (Cross-section random effects) method. This research not only use secondary data, but also primary data. The primary data are used to get deep picture about factors that lower fiscal dependence of districts in North Sulawesi. Those data are collected by interview to parties related to generate own resource revenues and by focus discussion group with academicians. This research finds that economic development and population in districts of North Sulawesi do not affect on fiscal independence. Otherwise, only variable human development index has significantly positive effect on fiscal independence. These findings are supported by primary data which show that: (1) most activities of dominant economic factor of those districts, except Manado and Bitung, namely agriculture, are not tax or surcharge objects; (2) types of local government tax have small tax base for districts and varies between dictricts that have big cities and small cities; (3) low of human resource capacity and creativity to generate own source revenues effectively and efficiently; and (4) low of taxpayers compliance.
DAMPAK TEKNOLOGI INFORMASI DALAM PENGENDALIAN INTERNAL UNTUK MENGANTISIPASI KECENDERUNGAN KECURANGAN AKUNTANSI Korompis, Claudia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Fraud or Cheating is an act of deliberate dishonesty to deprive the rights or property of people / other party. In the context of the audit of financial statements, fraud is defined as the misstatements in the financial statements are done on purpose. Companies that were identified to be cheating may result in bankruptcy. Here, the role of the internal control system is needed. Management of designing a system of internal controls so that they mendapatakan reliability of financial reports, the efficiency and effectiveness of operations, and compliance with laws and regulations. In the Modern Era, an internal control system can not be separated from the development of Information Technology. When developing a business enterprise and the need for increased information, usually the company will increase its IT systems. The advantages of information technology is its ability to handle complex business transactions in the sheer number of large efficiently. With the good information technology would significantly reduce the opportunity to commit fraud (Elder, Beasley, Arens, Jusuf: 2013).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DAN DAMPAKNYA TERHADAP HARGA SAHAM (Studi Pada Perusahaan Go Public yang Terdaftar di BEI Periode Tahun 2010-2102) Theya, Gabriella Tiffany
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6367.2014

Abstract

In stock investing in the stock market, investors need to have information on the factors triggering changes in stock prices. One possible trigger factor is the amount of dividends paid by the company. The shareholders as investors expect the yield of the company in the form of dividends and capital gains. Determination of the distribution of dividends is an interesting problem because it will meet the expectations of investors, on the other hand the policy is not to inhibit the growth let alone threaten the survival of the company.The purpose of this study was to determine the factors that influence the dividend policy and its impact on the stock price. The study population was all companies listed in Indonesia Stock Exchange in 2010-2012, as many as 331 companies. By using judgment sampling method then obtained a sample of 86 companies.The analytical method used is the method of path analysis (path analysis) to analyze the pattern of relationships between variables in order to determine the effect of directly or indirectly, a set of independent variables (exogenous) on the dependent variable (endogenous). As for the study of data processing using SPSS version 19.0.The results show the tax burden has a positive effect and no significant effect on dividend policy, liquidity and debt policy has a negative effect and no significant effect on dividend policy, profitability and firm size has a positive and significant effect on dividend policy, while simultaneously variables affecting significant effect of dividend policy. For a direct influence on stock prices, the tax burden has a positive influence and insignificant, liquidity and debt policies have a significant positive influence and not, as well as profitability, firm size and dividend policy has a positive and significant impact, while simultaneously, the variables that affect stock prices have a significant effect.
EFEK KATERING DIVIDEN Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6368.2014

Abstract

Dividend still considered as the main factor affecting the stock price in capital market, because by dividend, the investors will attract for buying or selling their stocks. And by these behaviors, the stock price will fluctuate in capital market. In the other side, managers also believe that, the stock price will increase if they are announcing dividend payment. This phenomenon make the managers tend to behave paying dividends in terms if their stock price valued higher by investors in capital market. In other words, the managers will cater the investors, if in first condition, the investors valuing higher their stock price. This study is using 103 entities listed in Indonesia Stock Exchange in period of 2009 until 2013, and conducting Analysis of Covariate Model (ANCOVA) for hypothesis testing. The results of analysis is show that stock price have significant effect to dividend, while entities with code DP5 are the most entities who significant effect to dividend.
ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Setiyoningrum, Ayu Try; Tinangon, Jantje; Wokas, Heince R.N
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6369.2014

Abstract

This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.
Going Concern Vol. 9 No. 4 Desember 2014 Full, Going Concern
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

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