Articles

PENGARUH AGRESIVITAS PAJAK DAN MEDIA EKSPLOSURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY Plorensia A.P, Winda; Hardiningsih, Pancawati
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.  
KARAKTERISTIK DAERAH TERHADAP BELANJA MODAL DENGAN PEMODERASI PERTUMBUHAN EKONOMI Alfasadun, Alfasadun; Hardiningsih, Pancawati; Wakhidati, Indri Nur
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 1 (2017): VOL. 6 NO. 1 2017
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure
PENGARUH MODAL INTELEKTUAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABLE INTERVENING Ravenski Nadia Friesta, 13.05.52.0199; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Value of the company describe the good or bad management in managing the company, because of the decisions taken will affect the decisions and impact on the value of the company. The Purpose of this study is to examined the effect of Intelectual Capital and Corporate Social Responsibility to the company value with Earning Per Share as an intervening variable. The samples used in this study is the banking companies listed on the Indonesia Stock Exchange (IDX) on 2013-2015. Based on purposive sampling method obtained by 65 companies. This study used multiple linear regression with path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the Company value and Corporate social responsibility has no effect to the companay value. Earning per share as the mediation variable can’t influence the relation of intelectual capital to the company value.Keywords: Intellectual Capital, Corporate Social Responsibility, Earning Per Share, Company Value
THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH TAX AWARENESS AS A MEDIATION AND EDUCATION FOR MODERATION Hardiningsih, Pancawati; Januarti, Indira; Oktaviani, Rachmawati Meita; Srimindarti, Ceacilia
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2020.v15.i01.p05

Abstract

This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers? awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.
RASIO KEUANGAN SEBAGAI PREDIKATOR LABA DIMASA YANG AKAN DATANG Angga Pangondian Sinaga, 03.25.03.0011; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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The purpose of this research is to know the influence of profit changes, changes receivable, changes in inventories, changes in the cost of administration and sales, gross profit on sales changes to predict profit a year ahead on the manufacturing company that listed on the Indonesia stock exchange (IDX).This research using a sample of as many as 48 to win the manufacturing company profit on each annual period. selected by using the method of purposive sampling and use of secondary data in the form of financial statements and auditan income statement period 2008-2010 in manufacturing companies listed on the Indonesia stock exchange (IDX), Regression Analysis used to test the hypothesis. The results showed that the variable profit and gross profit on the sale of influential positive future profits against to come, whereas the variable receivable, inventory, accounts Sales and Administration Costs have no effect against future profits to come.Keywords: Pofit, receivable, Inventory, Cost Administration and Sale, Gross Profit on Sale.
INFLUENCE OF TAX-DEFERRED INTEREST BURDEN, THE BURDEN OF TAXES TODAY, AND THE ACCRUAL OF EARNING MANAGEMENT IN DETECTING Fitra Sutriaji, 07.05.52.0098 Muhammad; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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This research aims to analyze the ability of tax-deferred interest burden and the current tax burden for profit management detection. Profit management gives managers the flexibility to protect themselves and the company in anticipation of events that are unexpected for the benefit of the parties involved.The population in this study is a company manufacturing sectors listed on the Indonesia stock exchange during 2008- 2010. The sample was chosen by purposive technique gained as much as 40 issuers. Logistic regression analysis techniques in this research is used to test the hypothesis.The results of this research show that tax burden now affect the management profit while tax burden-deferred interest accrual and have no effect.Keywords: management, income tax-deferred interest burden, the burden of taxes now, the accrual.
PENGARUH CORPORATE GOVERNANCE PADA CORPORATE SOCIAL RESPONSIBILITY DAN EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN Achmad Subari, 08.05.52.0108; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This research to analyze the effect of corporate governance on CSR and earning management of the corporate value after the issuance of Law No. 40 Year 2007 regarding Limited Liability Company in manufacturing companies on the Stock Exchange with the perspective of agency theory and expectancy theory. Appropriate agency to resolve the conflict theory and agency theory expectations are expecting a certain strength to enhance shareholder value.The research proved that corporate governance has no effect on corporate value, CSR affects corporate value, earning management doesn’t affect on corporate value, corporate governance proved not as moderating variableon CSR and corporate value, corporate governance proved to be a moderating variable on earning management and corporate value. In  this study supports the agency theory and expectacy theory to enhance shareholder value.Keywords: Corporate Governance, Corporate Social Responsibility, Earning Management, Corporate Value
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI Amelia Ima Susanti, 07.05.52.0067; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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The reseach is in an examinitam which examine and analyze the influence of size of the company, business risk, active growth, and profitability towards the capital structure in go public manufacture company in Indonesia Stock Exchange in 2007-2009.The Population of the research is a manufacture company which is joined In Indonesia Stock Exchange since 2007 until 2009. Meanwhile, the sample of the research is a go public manufacture company which is joined in Indonesia Stock Exchange from 2007 to 2009 by taking’’ Purposive Sampling’’ sample.The Result of the research shows that the hypothesis examination result shows that: (a). The size of the company has positive significant influence towards the capital structure of go public manufacture company in 2007-2009. (b). The business risk doesn’t have influence towards the capital structure of go public manufacture company in 2007-2009. (c) The active growth has positive significant influence towards the capital structure of go public manufacture company in 2007-2009. (d) Profitability has negative significant influence towards the capital structure of go public manufacture company in 2007-2009. The size of company, business risk, active growth, and profitability simultantly has an influence towards the capital structure variable.Keywords: The size of the company, business risk, active growth, and capital structure profitability.
BEHAVIOR OF INDIVIDUAL TAXPAYERS AND CORPORATE TAXPAYERS IN THE IMPLEMENTATION OF SELF ASSESSMENT SYSTEM Abdul Muis, 08.05.52.0190; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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The purpose of this study is to investigate and analyze the application of functions to calculate, pay, reporting, counseling, supervision, and services in the self assessment system at KPP Pratama Semarang Barat.This study population penghasilah tax only on the individual taxpayer who has a free employment agency and taxpayers residing in KPP Pratama Semarang Barat. Sampling technique using purposive sampling. Source of data is primary data obtained by distributing questionnaires and interviews directly from the 2nd of January to February 2, 2012 obtained the data as much as 53 individual taxpayer and the taxpayer Agency 50 persons. Mechanical analysis of qualitative data using descriptive statistics with percentages.The results showed that the self assessment system has not been implemented properly. Proved most taxpayers do not calculate their own taxes even if the taxpayer has to pay taxes on time. Taxpayers tax report is not due to consciousness, but because of fear of fines. Information about the extension has not been implemented properly. Tax officials have not implemented the system with good judgment, but its also a supervisory function carried too far. So also with the officials have not implemented the service tax to the max.Keywords: taxpayers, tax authorities, self assessment system
Kemampuan Beban Pajak Tangguhan, Akrual dan Size Untuk Mendeteksi Manajemen Laba Ability of Deferred Tax Expense, Accrual and Size for Detecting Earnings Management Friszal Anggi Nurlindra, 08.05.52.0181; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed examine the effect of the deferred tax asset and analyze, discretionary accruals and earnings management on the size of a manufacturing company that went public in Indonesia.The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. According to established criteria contained 37 samples. Analysis technique used is logistic regression.The results showed that the deferred tax liabilities have no effect on earnings management. Meanwhile, discretionary accruals and size effect on earnings management.Keywords: Earnings Management, Deferred Tax liabilities, Discretionary Acruaals, Size
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Afri Mei Saputra, 13.05.52.0107 Alfasadun Alfasadun Anggit Wahyu Pambudi., 14.05.52.0236 Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Cahyani, IgnatiaKusuma Ceacilia Srimindarti Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari Dhisa Deviana, Dhisa Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Fadhila, Zati Rizka Haniatus Sa?diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Januarti Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati, Ira Kristiana, Ida Lulukil Maknun, 14.05.52.0241 Maryono Maryono O., Rachmawati Meita Plorensia A.P, Winda Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Rufiyad Mawati, Eny Sartika Wulandari, Sartika Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Mulyani, 14.05.52.0283 Srimindari, Ceacilia Sunarto Sunarto Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Wakhidati, Indri Nur Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Zati Rizka Fadhila, 13.05.52.0227 Zati Rizka Fadhila, 13.05.52.0227