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INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 184 Documents
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DETERMINANT DETECTION OF TRANSFER PRICING DECISIONS Sulistyawati, Ardiani Ika; Santoso, Aprih; Rokhawati, Liana
ACCOUNTABILITY Vol 9, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.28265.9.1.2020.16-27

Abstract

This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the moving company financial sector during the period 2015-2017. While the sampling process using a purposive sampling method and the sample obtained as many as 132 companies. Tax minimization proxied using ETR (effective tax rate), tunneling incentive proxied using the percentage of foreign ownership above 20%, and a mechanism that is measured by the percentage of net profit in year t to the year t-1.This research is a quantitative research and data used in this research is secondary data obtained from the company's annual report in 2015-2017 sourced from www.idx.co.id. This study analyzes the data by using logistic regression with SPSS 23.0. The results of this study indicate that tax minimization variables influence the decision of transfer pricing. This study also shows that the tunneling incentive effect on transfer pricing decisions while the variable bonus mechanism does not affect the decision of transfer pricing.
THE EFFECT OF DIVIDEND POLICY, LIQUIDITY, PROFITABILITY AND FIRM SIZE ON FIRM VALUE IN FINANCIAL SERVICE SECTOR INDUSTRIES LISTED IN INDONESIA STOCK EXCHANGE 2015-2018 PERIOD Sondakh, Renly
ACCOUNTABILITY Vol 8, No 2 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24760.8.2.2019.91-101

Abstract

Firms that go public have a target to increase the value of their firm, because the value of the firm is an attractive factor for investors to call their capital. Firm value is a financial indicator because high corporate value can prove prosperity for shareholders. This study attempts to analyze the dividend, liquidity, profitability and size of the firm policy on the value of the firm. This research was conducted on financial services companies listed on the Indonesia Stock Exchange for the period 2015-2018, including 12 companies that met the sample requirements by using purposive sampling from 99 financial service companies for the 2015-2018 period. This study uses multiple linear regression data analysis received with the SPSS program which contains the classic assumption test, partial test (t-test). The results of this study indicate that dividend policy has a negative and significant effect on firm value, liquidity and firm size partially influence positively and significantly on firm value while profitability is not appropriate and not significant to firm value.
THE EFFECT OF EARNING PER SHARE AND RETURN ON EQUITY ON STOCK PRICE (STUDY ON LISTED BANKS) Hongkong, Hendra
ACCOUNTABILITY Vol 6, No 2 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24807.6.2.2017.20-25

Abstract

Banking is an important industry in supporting the overall development financing program both as a fundraiser, as an investment and working capital financing institution as well as an institution that channel funds to people who are underfunded. Stock prices are important for investors because they will determine the amount of investor wealth. Investors are willing to buy shares at a certain price if they get more benefits or results than the sacrifices they have made. The data of the sample drawn from financial statements in period of 2006 to 2009 which make total observed data is 40. This study finds that partially EPS and ROE variables affect stock prices which can be seen in the results of the t test.
EFFECT OF TAX AMNESTY POLICY, KNOWLEDGE OF TAXATION AND SERVICES OF TAX AUTHORITIES ON TAXPAYERS COMPLIANCE: EMPIRICAL STUDY ON SATURN SERVICE OFFICE PAJAK PRATAMA TAX YEAR 2012-2016 Suak, Meilivia M. G
ACCOUNTABILITY Vol 8, No 2 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24756.8.2.2019.60-65

Abstract

Tax has an important role in the source of state revenue, because the largest income of the State comes from the tax sector. The importance of tax compliance ( tax compliance ) in increasing tax receipts and/or tax ratio has encouraged the conduct of research on the determinants or factors that affect compliance. tax is the policy of tax amnesty, knowledge of taxation, and service of tax authorities. This study aims to analyze the effect of tax amnesty policy , knowledge of taxation, and tax authorities services on taxpayer compliance, empirical studies at the Pratama Tax Office Manado Tax Year 2012-2016. The questionnaire was distributed to 42 respondents and in the process with multiple linear analysis methods with SPSS version 22. This study consisted of dependent variables and independent variables. The dependent variable is taxpayer compliance, while the independent variable is the tax amnesty policy, knowledge of taxation, and service of tax authorities. The results showed that the tax amnesty policy did not have a positive and insignificant effect on taxpayer compliance, tax knowledge did not have a positive and insignificant effect on taxpayer compliance, tax authorities' services had a positive and significant effect on taxpayer compliance.
THE ATTRIBUTES OF PERSONAL TAXPAYER’S COMPLIANCE IN INDONESIA Syafriel, Mohammad
ACCOUNTABILITY Vol 7, No 02 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24761.7.02.2018.48-63

Abstract

The aim of this study is to confirm the attributes of personal taxpayer’s compliance in Indonesia. The attributes of personal taxpayer’s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fiscal service quality, tax socialization, tax regulation, tax audit and penalties. The data was gathered from 350 personal taxpayers registered in tax offices of several provinces of Indonesia. The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS 3. The result of the study confirmed that the attributes of awareness, positively, manifest the taxpayer’s compliance. It is also confirmed that the attributes of knowledge, positively, manifest the taxpayer’s compliance. The attributes of compliance cost, positively, manifest the taxpayer’s compliance. The attributes of perceived equality and fairness, positively, manifest the taxpayer’s compliance. The attributes of fiscal quality service, positively, manifest the taxpayer’s compliance. The attributes of tax socialization, positively, manifest the taxpayer’s compliance. The attributes of tax regulation, positively, manifest the taxpayer’s compliance. The attributes of tax audit, positively, manifest the taxpayer’s compliance. The attributes of penalties, positively, manifest the taxpayer’s compliance. These can be concluded that all of the attributes of the constructs confirm to indicate or manifest the personal taxpayer’s compliance in Indonesia.
OWNERSHIP STRUCTURE, FREE CASH FLOW, ASSET STRUCTURE AND DIVIDEND POLICY ON DEBT POLICY Tahir, Nirina; Hormati, Asrudin; Zainuddin, Zainuddin
ACCOUNTABILITY Vol 9, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.27989.9.1.2020.28-35

Abstract

This study is designed based on problems related to debt policy. The debt policy in every company has a direct effect on the financial position. The use of debt that which too high provides great risk, but if the companies are able to manage debt properly; then the use of debt shall increase profits for shareholders. The purpose of this study was to determine and analyze the effects of managerial ownership, institutional ownership, free cash flow, assets structure, and dividend policy on companies indexed LQ-45 wich listed on the Indonesia Stock Exchange. The sampling technique of this study is purposive sampling which produced 85 observations. This study uses secondary data in the form of annual reports. The tool of analysis of this study is multiple regression with support of statistical package for social scientists (SPSS) software. The results show that: (1) managerial ownership has no effect on debt policy; (2) institutional ownership has a negative effect on debt policy; (3) free cash flow has a negative effect on debt policy; (4) assets structure has a negative effect on debt policy and (5) dividend policy has no effect on debt policy.
FACTORS AFFECTING THE USE OF E-MONEY (STUDY ON E-MONEY USER IN CITY OF SOUTH TANGERANG) Widiyati, Dian; Hasanah, Neneng
ACCOUNTABILITY Vol 9, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.28881.9.1.2020.36-45

Abstract

The purpose of this study is to analyze the factors that influence the use of e-money. The type of study is a quantitative method questionnaires distributed in soft copy (Google Form). The samples included 107 people who lived in the city of South Tangerang, Banten. Samples are taken by simple random sampling technique. The analytical method used is the analysis of multiple data processing using E-Views 8. The results of this experiment show that the variables of Perceived Benefit and Compatibility does not affect the use of e-money, while Perceived Usefulness variables influence the use of e-money and also, Perceived of Benefit, Compatibility and Perceived Usefulness affect on the use of e-money together.
ANALYSIS OF PROFITABILITY PERFORMANCE: THE COMPARISON OF BPR KOTA BARU AND BPR IN SOUTH KALIMANTAN PROVINCE DURING COVID-19 PANDEMIC PERIOD Supeno, Wangsit
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.33213.10.1.2021.7-15

Abstract

The impact of the Covid-19 pandemic is strongly felt for the Rural Banks (or BPR) industry operating in South Kalimantan province. This study is a case study of BPR Kota Baru operating in South Kalimantan Province. Based on the financial report published by Financial Services Authority (or OJK), the BPR Kota Baru is one of the banks that has the best Return On Asset (ROA) performance, because the ROA ratio continues to grow during the Covid-19 pandemic. The purpose of this study is to find out the extent of the performance of Return On Asset or ROA of BPR Kota Baru compared to the ROA Performance of some BPR in South Kalimantan Province before and during the Covid-19 pandemic has a positive ROA. Analysis of research data is sourced from the financial statements of conventional BPR publications accessed on the website of OJK. This study conducts comparative research methods and finds that during the Covid-19 pandemic the ROA of BPR Kota Baru for September 2020 is 6.74% while the average ROA ratio of other BPR is 4.80%. On asset management and operational cost efficiency to operating income (BOPO), the management of BPR Kota Baru manage to improve profitability capability in the midst of the Covid-19 pandemic in the position of financial statements published in September 2020.
THE EFFECT OF IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Fitriyana, Fina
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.31455.9.2.2020.72-83

Abstract

The aims of this study is to examine the effect of the good corporate governance, company size, and free cash flow on the earnings management for companies in food and beverage sector at Indonesia Stock Exchange in period of 2012 until 2016. This study conducts regression analysis in term of hypothesis testing. This study finds that board of directors and board of commissioners are significant on earnings management, while the commissioners and audit committee, firm size and free cash flow are insignificant.
THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND BUSINESS STRATEGY ON TAX AVOIDANCE (CASE OF LISTED MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY PERIOD 2014-2019) Damayanti, Vina Novia; Wulandari, Sartika
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.33956.10.1.2021.16-26

Abstract

This study aims to obtain empirical evidence regarding the influence of leverage, institutional ownership, and business strategy on tax avoidance of consumer goods industrial sector manufacturing companies listed in Indonesia Stock Exchange (IDX) under period 2014-2019. The results show that leverage and goods production and distribution have a significant positive effect on tax avoidance while institutional ownership and firm growth have a negative significant effect on tax avoidance. The findings imply that in the context of agency theory, firms shall use debts for tax avoidance in term to reduce the tax but the institutional ownerships tend to control the firm to avoid the tax avoidance.

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