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<![CDATA[ANALYSIS OF CORPORATE VALUE DEVELOPMENT BASED ON INVESTMENT AND FUNDING DECISIONS, OWNERSHIP STRUCTURE AND DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Verawaty Verawaty]]>;
<![CDATA[Citra Indah Merina]]>;
<![CDATA[Irra Kurniawati]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v1i1.1695
<![CDATA[This study discusses the variables that affect the development of firm value in manufacturing companies on the Indonesia Stock Exchange. The manufacturing sector was chosen as the object of research because the manufacturing sector is directly related to people's daily purchasing power and companies will always produce and require appropriate decisions and policies in terms of the company's financial allocation, so that the development of company value in manufacturing companies is more visible and attractive consideration for investors who want to invest in manufacturing companies. The variables to be analyzed are investment decisions, funding decisions, managerial ownership and institutional ownership, and dividend policy. The population of this study is 138 manufacturing companies Indonesia Stock Exchange (IDX) Fact Book 2013. The results of hypothesis testing indicate that the investment decision variables, managerial ownership, and institutional ownership have a significant influence on firm value. The funding decision variables and dividend policy do not have a significant effect on firm value.]]>
<![CDATA[MEASURING RATIONALITY IN THE PERFORMANCE MEASUREMENT PROCESS AND ALLOCATING RESOURCES OF PUBLIC SECTOR ORGANIZATIONS ]]>
<![CDATA[I Putu Julianto]]>;
<![CDATA[Made Aristia Prayudi]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v1i2.1859
<![CDATA[This study extends prior Balanced Scorecard (BSC) research by examining the role of rational (cognitive) and non-rational (political power) aspect on both BSC-based performance measurement and resource allocation decision making in public sector organization. We conduct an experiment using 70 undergraduate accounting students at a large public university in Bali Province asked to assume the role of a governmental auditor whose task was to evaluate the performance of two departments in a fictitious local government in Indonesia. Participants were then requested to make recommendation about how additional bonus should be allocated to the departments. As the result, we find that cognitive aspect do have impact on performance evaluation, but not in bonus allocation, decision making. Meanwhile, political power appears to have significant effect on the resource allocation decisions based on BSC mechanism. However, it can’t be hold in performance evaluation judgement. Hence, the findings allow concluding that the process of performances measurement in public sector is more rational than resources allocation ones. ]]>
<![CDATA[EVALUATION OF OBSTACLES TO TAXPAYER EXTENSIFICATION OF MICRO, SMALL AND MEDIUM ENTERPRISES IN GUBENG DISTRICT, SURABAYA CITY AFTER THE ENFORCEMENT OF GOVERNMENT REGULATION NUMBER 46 OF 2013 ]]>
<![CDATA[Lintang Nahdya Putri]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v1i1.1696
<![CDATA[This study aims to evaluate extensification activities after the enactment of PP No. 46 of 2013 at KPP Pratama, Gubeng City of Surabaya. There are three ways to carry out extensification activities. The methods are to visit the location of MSMEs (Micro, Small, Medium Enterprises), collect data on owners from MSMEs, and provide a letter of application for registration. Data collection techniques using interviews and documentation. Then, the data were analyzed using source and theory triangulation. The results of this study conclude that there are factors that become obstacles to extensification activities at KPP Pratama Gubeng Surabaya City, namely being less active in carrying out extensification activities, SME owners avoidance when extensification activities take place, and MSME owners lack an understanding of taxes.]]>
<![CDATA[ANALYSIS OF COMPLIANCE FACTORS FOR INDIVIDUAL TAXPAYERS OF BUSINESS ACTORS AT KPP PRATAMA SALATIGA ]]>
<![CDATA[Devira Nourma Anjani]]>;
<![CDATA[MI Mitha Dwi Restuti]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v1i2.2695
<![CDATA[The purpose of this study is to analyze the factors that influence individual taxpayer compliance with the enactment of PP. 46 of 2013. In addition, this study also aims to analyze the interaction between attitudes, subjective norms, and perceived behavioral control. The number of samples used is 103 individual taxpayers of certain business actors registered at the KPP Pratama of Salatiga City. The sampling technique was purposive sampling and then processed using SPSS AMOS 22.0. The results of this study indicate that (1) there is no interaction or relationship between attitudes, subjective norms and perceived behavioral control; (2) attitude has a significant positive effect on the intention to behave obediently; (3) subjective norms have no significant effect on the intention to behave obediently; (4) perceived behavioral control has a significant positive effect on the intention to behave obediently; (5) perceived behavioral control has a direct effect on tax compliance; and (6) the intention to behave obediently affects tax compliance.]]>
<![CDATA[PERCEPTIONS OF PROSPECTIVE TAXPAYERS AND TAXPAYERS ON THE ETHICS OF TAX EVASION IN SALATIGA ]]>
<![CDATA[Nelphy Bryan Abrahams]]>;
<![CDATA[Ari Budi Kristanto]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v1i1.1697
<![CDATA[A number of taxpayers are still committing tax evasion. This was done for the reasons, among others, dissatisfaction with the tax system, unfair tax practices and tax discrimination treatment. This study was conducted to explore the perception of taxpayers and prospective taxpayers on tax evasion behavior, specifically from the point of view of the taxation system, tax justice and discrimination in taxation. This study uses a survey method on the respondents. Taxpayer respondents in this study are individual taxpayers with income from work and business. The prospective taxpayers are obtained from students of management and accounting study programs. The research data were then analyzed using descriptive statistical analysis techniques. The results of this study found that in general, respondents do not agree that tax evasion is an ethical act, even though the tax system does not work well, there is no justice and discrimination occurs in taxation practices. Based on the findings of this study, it can be concluded that in general taxpayers and prospective taxpayers have a negative perception of tax evasion. This is a capital for the government in improving tax compliance.]]>
<![CDATA[THE EFFECT OF PERCEPTIONS OF TAXPAYER PERSONNEL OF FREE EMPLOYMENT ON TAX RATE AND PENALTY RATE ON TAX EVASION (Empirical Study: KPP MULYOREJO) ]]>
<![CDATA[Mujahid Ma’ruf]]>;
<![CDATA[Elia Mustikasari]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i1.7937
<![CDATA[The aim of this research is to test about taxpayer’s perception of freelance of tax rate and penalty rate toward tax evasion.The dependent variable in the study was perception of tax evasion. The independent variable research were perception of tax rate and penalty rate. Population in this research is freelance taxpayers who have taxpayment card. The amount of sample used is 100 respondens collected with accidental sampling. Data program using SPSS (Statistical Product and Service Solution) version 18. Analysis method used in this research is multiple linear regression, determination coefficients (R2), and differential test of t-test.The research results showing that tax rate variable has the positive significant influence to tax evasion. Penalty rate has the negative significant influence to tax evasion.]]>
<![CDATA[INTERNAL CONTROL AS A MODERATING VARIABLE ON THE EFFECT OF DECENTRALIZATION ON MANAGERIAL PERFORMANCE ]]>
<![CDATA[Nanik Hidayati]]>;
<![CDATA[Wiwiek Dianawati]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i2.5344
<![CDATA[In the context of implementing the Anggaran Pendapatan dan Belanja Negara (APBN), the Minister of Finance Regulation (PMK) No. 190/PMK.05/2012 concerning payment procedures in the context of implementing the APBN, which gives real authority and flexibility and is responsible for each work unit to manage state finances. To improve performance, one of the efforts made is to strengthen the internal control system. This study aims to determine whether the level of decentralization affects the managerial performance of BPS in East Java and to determine whether internal control strengthens the effect of the level of decentralization on the managerial performance of BPS in East Java. The research was conducted on the level of decentralization, internal control and managerial performance of Commitment Making Officers at the Central Statistics Agency in East Java. The results of the study stated that decentralization had no effect on managerial performance even though the direction was in line with what was predicted. In addition, internal control also does not strengthen the influence of decentralization on managerial performance even though the direction is in line with what was predicted. ]]>
<![CDATA[CAN MANAGERIAL SKILLS MITIGATE REAL ACTIVITY MANIPULATION? (EMPIRICAL STUDY ON MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2010-2015) ]]>
<![CDATA[Ronald Tehupiring]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i1.3730
<![CDATA[The company's goal to achieve the desired profit target can not only be done through profit manipulation. However, it can also be influenced by managerial skills. A skilled manager will be able to design business processes well by minimizing inputs to achieve optimal output. The purpose of this study is to test whether managerial skills are able to mitigate the manipulation of real activities in manufacturing companies listed on the IDX for the period 2008-2015 obtained through purposive sampling. The results showed that managerial skills were able to mitigate the manipulation of real activities obtained through statistical testing using multiple linear regression.]]>
<![CDATA[CORPORATE DISCLOSURE IN INDONESIA: CORPORATE GOVERNANCE PRACTICES AND OWNERSHIP STRUCTURE ]]>
<![CDATA[Rifqy Nur Fadlillah]]>;
<![CDATA[Iman Harymawan]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i1.7264
<![CDATA[This study aims to determine the effect of company disclosure after the Minister of Energy and Mineral Resources Regulation No. 7 of 2012 and Minister of Finance Regulation No. 75/PMK.011/2012 on Indonesian mining companies. The data used in this study came from mining companies listed on the Indonesia Stock Exchange in 2010-2014 with a total of 184 mining companies. The analysis technique used was multiple linear regression analysis with the help of STATA 14.0 software. Corporate Governance practices and ownership structure are variables that will be tested whether they will affect disclosure with control variables of size, ROA, and leverage. The results of the regression show that after the government regulation regarding mining companies, it can be seen that the variable of corporate governance practice and the variable of ownership structure have no influence on the amount of disclosure made by mining companies.]]>
<![CDATA[INVESTIGATING MOTIVATION FOR PARTICIPATION IN SOCIAL COMMERCE: S-O-R FRAMEWORK ANALYSIS ]]>
<![CDATA[Anissa Hakim Purwantini]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v2i2.3736
<![CDATA[The success of social commerce depends on consumer participation. This study examines the motivation of consumer participation intentions in social commerce based on the S-O-R (Stimulus-Organism-Response) framework. Survey method with online questionnaire was used in collecting consumer data by purposive sampling. The results showed that technological features have a positive effect on social support and flow. Technological features have no proven effect on technology readiness. Social support has a strong effect on consumer participation. Meanwhile, flow has no effect on participation intentions. This study finds that perceived sociability has the greatest influence on social support, which in turn creates technology readiness and encourages consumer participation in social commerce.]]>
