The phenomenon of supply chain management which is considered capable of increasing company compe... more The phenomenon of supply chain management which is considered capable of increasing company competitiveness and competitive advantage has been proven to generate profits and company performance. As a growth ratio used to assess company performance, we examine the effect of supply chain management on positive profit growth in a sample of 8 food and beverage sub-sector companies listed on the IDX for the period 2012-2021. Then we examine the effect of supply chain management on competitive advantage, competitive advantage on profit growth, and supply chain management on profit growth through competitive advantage. Using path analysis, we find that supply chain management has a positive and significant effect on profit growth, competitive advantage has a positive and significant effect on profit growth, and competitive advantage has a partial mediating effect on profit growth.
Zenodo (CERN European Organization for Nuclear Research), Nov 2, 2022
A technology is said to be useful when the user decides to use it. In order for taxpayers to pay ... more A technology is said to be useful when the user decides to use it. In order for taxpayers to pay taxes easily and efficiently, the tax authorities need to introduce an electronic payment system by conducting outreach activities to PBB P2 taxpayers in order to increase their knowledge. convenience and self-efficacy. This type of research is quantitative research using primary data and sample determination using quota sampling with a total of 200 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3.2.9 program. The results of this study obtained empirical evidence that: (1) internal education has a positive and significant effect on socialization; (2) socialization has a positive and significant effect on usefulness; (3) the ease of weakening the relationship between socialization and usefulness; (4) self-efficacy is not able to moderate the relationship between socialization and usefulness. This study also produces new findings, there is an effect of internal education antecedents that have a large enough influence before socializing.
International Journal of Finance, Economics and Business
This study determines the effect of benchmarking on competitive advantage, the effect of benchmar... more This study determines the effect of benchmarking on competitive advantage, the effect of benchmarking through financial performance on competitive advantage and the effect of benchmarking on competitive advantage moderated by policy. With proper benchmarking in hospitals, it is expected to be superior compared to competing hospitals. This study was conducted on 54 hospitals recorded in the Central Statistics Agency (BPS), East Kalimantan, Indonesia. The research design used an explanatory research approach. This type of research is quantitative. The population in this study was High Management Hospital. Samples were taken from as many as 45 people using the non-probability sampling method, namely by purposive sampling techniques. Data collection is carried out through the distribution of questionnaires. The data analysis technique used is the SEM method, namely PLS (Partial Least Square), with the help of Smart PLS software. The results showed that Benchmarking had a positive and si...
International Journal of Social Science And Human Research
A technology is said to be useful when the user decides to use it. In order for taxpayers to pay ... more A technology is said to be useful when the user decides to use it. In order for taxpayers to pay taxes easily and efficiently, the tax authorities need to introduce an electronic payment system by conducting outreach activities to PBB P2 taxpayers in order to increase their knowledge. convenience and self-efficacy. This type of research is quantitative research using primary data and sample determination using quota sampling with a total of 200 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3.2.9 program. The results of this study obtained empirical evidence that: (1) internal education has a positive and significant effect on socialization; (2) socialization has a positive and significant effect on usefulness; (3) the ease of weakening the relationship between socialization and usefulness; (4) self-efficacy is not able to moderate the relationship between socialization and usefulness. This study also produces new findings, there is an effect of internal educa...
Prosiding SNMEB (Seminar Nasional Manajemen dan Ekonomi Bisnis), Jul 1, 2019
Penelitian ini dilakukan untuk menguji apakah tanggung jawab sosial perusahaan dan leverage berpe... more Penelitian ini dilakukan untuk menguji apakah tanggung jawab sosial perusahaan dan leverage berpengaruh terhadap penghindaran pajak dan penelitian ini dilakukan untuk melihat apakah komisaris independen telah melakukan tugas pengawasan secara efektif dan efisien sehingga dapat mengurangi tax avoidance. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan dan laporan tahunan perusahaan manufaktur periode 2010-2016, berdasarkan metode purposive sampling ada 215 tahun perusahaan. Penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi linier berganda dengan teknik Moderate Regression Analysis. Data yang diperoleh dianalisis menggunakan perangkat lunak IBM SPSS Statistics 24. Hasilnya adalah menunjukkan bahwa Tanggung Jawab Sosial Perusahaan memiliki dampak positif dan signifikan terhadap Penghindaran Pajak, Leverage berpengaruh positif dan signifikan terhadap Penghindaran Pajak, Komisaris Independen tidak dapat memoderasi hubungan antara Tanggung Jawab Sosial Perusahaan dan Penghindaran Pajak, Komisaris Independen tidak dapat memoderasi hubungan antara Leverage dan Penghindaran Pajak. Kata Kunci: Tanggung jawab sosial perusahaan; pengaruh; komisaris independen; penghindaran pajak Corporate social responsibility, leverage and tax avoidance: the effect of moderation of independent commissioners
Prosiding SNMEB (Seminar Nasional Manajemen dan Ekonomi Bisnis), Mar 8, 2018
Penelitian ini bertujuan untuk menyelidiki bagaimana keputusan keuangan pada perusahaan non keuan... more Penelitian ini bertujuan untuk menyelidiki bagaimana keputusan keuangan pada perusahaan non keuangan terdaftar di Bursa Efek Indonesia dapat menunjukkan investasi berlebihan (overinvestment), melewatkan peluang investasi (underinvestment), dan dividen apabila dipengaruhi oleh kepemilikan imediat dalam perspektif hipotesis opportunistik dan perspektif hipotesis kontrak efisien dan apakah dana internal dalam hal ini kas perusahaan mampu (cash holding) memediasi hubungan tersebut. Masalah yang paling penting diungkapkan karena kepemilikan perusahaan publik terkonsentrasi dan rendahnya perlindungan terhadap pemegang saham nonpengendali di Indonesia. Konsep kepemilikan imediat digunakan untuk mengidentifikasi dan menyelidiki implikasinya pada investasi berlebihan, melewatkan peluang investasi, dan dividen. Penelitian ini menggunakan data panel dari tahun 2010-2015. Prosedur pemilihan sampel menggunakan purposive sampling pada populasi perusahaan non keuangan terdaftar di Bursa Efek Indonesia, selanjutnya ada 526 sampel tahun perusahaan. Hasil pengujian hipotesis menunjukkan bahwa kepemilikan imediat berpengaruh positif terhadap investasi berlebihan (overinvestment) dan kas perusahaan (cash holding) memediasi hubungan tersebut. Selain itu, kepemilikan imediat berpengaruh positif terhadap melewatkan peluang investasi (underinvestment) dan kas perusahaan (cash holding) tidak memediasi hubungan tersebut. Temuan penelitian ini menunjukkan dukungan pada Teori Agensi II, kondisi ini berarti adanya hak kontrol tinggi dari pemegang saham pengendali. Sehingga, keputusan keuangan pada perusahaan non keuangan di Bursa Efek Indonesia menunjukkan hipotesis opportunistik dan hipotesis kontrak efisien.
Prosiding SNMEB (Seminar Nasional Manajemen dan Ekonomi Bisnis), Mar 8, 2018
Penelitian ini memberikan model prediksi atas pertanyaan penelitian apakah manajemen laba akrual ... more Penelitian ini memberikan model prediksi atas pertanyaan penelitian apakah manajemen laba akrual dapat mengurangi atau menurunkan kekakuan biaya yang pada akhirnya meningkatkan nilai perusahaan. Penelitian ini berdasarkan pendekatan hipotesis kontrak efisien yaitu penggunaan metode akuntansi untuk meningkatkan laba dengan meminimalkan biaya yang akhirnya dapat meningkatkan nilai perusahaan. Menggunakan sampel perusahaan non keuangan terdaftar pada Bursa Efek Indonesia tahun 2010 hingga 2016. Hasil dari penelitian ini mendukung hipotesis kontrak efisien bahwa manajemen perusahaan melakukan manajemen laba untuk meningkatkan nilai perusahaan melalui penurunan kekakuan biaya. Kata Kunci: manajemen laba, kekakuan biaya, nilai perusahaan.
Penelitian ini bertujuan untuk mengetahui pengaruh volatilitas penjualan, volatilitas arus kas op... more Penelitian ini bertujuan untuk mengetahui pengaruh volatilitas penjualan, volatilitas arus kas operasi dan hutang terhadap persistensi laba pada perusahaan sektor pertanian terdaftar di Bursa Efek Indonesia periode 2009-2018. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Penentuan sampel menggunakan metode purposive sampling dengan total 4 perusahaan sebagai sampel penelitian. Analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa volatilitas penjualan berpengaruh negatif dan tidak signifikan terhadap persistensi laba, sedangkan volatilitas arus kas operasi dan hutang berpengaruh positif namun tidak signifikan terhadap persistensi laba.
Penelitian ini berawal dari keresahan berbagai pihak akibat perkembangan perusahaan kelapa sawit ... more Penelitian ini berawal dari keresahan berbagai pihak akibat perkembangan perusahaan kelapa sawit yang tidak diiringi dengan pelestarian lingkungan. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh implemetasi green accounting dan material flow cost accounting dalam meningkatkan sustainability development. Sampel yang digunakan dalam penelitian ini sebanyak 5 perusahaan kelapa sawit terdaftar di Bursa Efek Indonesia menggunakan teknik purvosive sampling. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik analisis data untuk menilai green accounting menggunakan analysis content, dan alat analisis menggunakan WarpPLS versi 6.0. Hasil penelitian menunjukkan bahwa implementasi green accounting dan material flow cost accounting berpengaruh positif dan signifikan dalam meningkatkan sustainability development pada perusahaan kelapa sawit terdaftar di Bursa Efek Indonesia.
Tujuan penelitian ini adalah untuk mengetahui pengaruh kompensasi bonus dan hutang terhadap Manaj... more Tujuan penelitian ini adalah untuk mengetahui pengaruh kompensasi bonus dan hutang terhadap Manajemen Laba . Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak 789 populasi dan diperoleh sampel akhir sebanyak 99 data tahun perusahaan dengan menggunakan metode Purposive Sampling . Analisis data dilakukan dengan menguji hipotesis menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 23. Hasil penelitian menunjukkan bahwa kompensasi bonus berpengaruh negatif dan signifikan terhadap manajemen laba yang berarti hipotesis pertama ditolak. Hutang berpengaruh positif dan signifikan terhadap manajemen laba yang berarti hipotesis kedua diterima.
To make it easier for taxpayers to report their taxes, the Balikpapan city government provides fa... more To make it easier for taxpayers to report their taxes, the Balikpapan city government provides facilities in the form of an online tax reporting application called E-SPTPD. To reduce fraud in tax reporting, the government has also installed transaction recording tools in restaurants in Balikpapan City. The purpose of this study was to obtain empirical evidence of a relationship between the use of E-SPTPD on tax reporting compliance with the antecedent factors of information technology readiness and transaction recording tools as moderators. This type of research is quantitative research using primary data and for the sample using quota sampling method with a total of 57 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3. The results of this study obtained empirical evidence that: (1) readiness of information technology has a positive and significant effect on the use of E-SPTPD: (2) the use of E-SPTPD E-SPTPD has a positive and significant effect on tax reportin...
The Journal of Japan Institute of Navigation, 1984
Of pri 皿 ary ilnportance in the use of digital皿 aps is to find an effective data co 皿 pression me... more Of pri 皿 ary ilnportance in the use of digital皿 aps is to find an effective data co 皿 pression method that permits the data to be stored compactly and repr6duc6d easiIy beause digital Inaps normaly censist Qf alarge amount of data， In this paper ， a new lnethod is proposed for data cornpression of coastline data in
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2019
This study aims to examine the effect of local own-source revenue and balancing funds on regional... more This study aims to examine the effect of local own-source revenue and balancing funds on regional expenditures and to find out the differences before and after the province expansion. This study uses the performance report of regional/municipal government agencies in North Kalimantan from 2008 to 2017 as the data. The data were analyzed using the SmartPLS 3.0 program. From the test results, it is shown that: 1) Local own-source revenue has a positive and significant effect on regional expenditures, 2) Balancing funds have a positive and significant effect on regional expenditures, 3) There are differences in the effect of local own-source revenue on regional expenditures before and after the regional expansion, and 4) There is no difference in the influence of balancing funds on regional expenditures before and after regional expansion.
Penelitian ini bertujuan untuk memberikan hasil bahwa pertumbuhan penjualan, dividen dan investas... more Penelitian ini bertujuan untuk memberikan hasil bahwa pertumbuhan penjualan, dividen dan investasi dapat berpengaruh dalam meningkatkan hutang perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data panel (gabungan cross section dan time series) . Sampel dari penelitian ini adalah sebanyak 328 tahun perusahaan manufaktur terdaftar di Bursa Efek Indonesia tahun 2010-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis yang digunakan adalah Structural Equation Model (SEM). Berdasarkan hasil penelitian, menunjukan bahwa pertumbuhan penjualan berpengaruh positif dan tidak signifikan terhadap hutang perusahaan. Sedangkan dividen dan investasi berpengaruh positif dan signifikan terhadap hutang perusahaan. Penelitian ini mendukung pecking order theory , bahwa ketika kas internal tidak mampu membiayai investasi rill dan dividen maka perusahaan akan menggunakan hutang.
Abstract. This research aims to examine the effect of intellectual capital on firms’ market value... more Abstract. This research aims to examine the effect of intellectual capital on firms’ market value. Using Pulic’s VAIC TM , this study examines the effect of intellectual capital, VACA, VAHU and STVA both partially and aggregately to firms’ market value using market to book value (MBV) as proxy. Population in this study are companies listed on the indonesia Stock Exchange from two different subsectors advertising, printing and property and real estate in the period of observation in 2007-2016. The number of sample is 254 units of observation. Sampling techique using methods of probability/random sampling. The results show that aggregately, intellectual capital (VAIC TM ) has a positive and significant effect on firms MBV. VACA, VAHU and STVA component proven to have a positive and significant effect towards MBV. Thus, indicates that most investors in Indonesia prefer firms physical assets efficiency to firms efforts in developing intangible assets. Keywords: intellectual capital; MBV...
Significant changes occur as at this time, companies are required to increase their knowledge, ma... more Significant changes occur as at this time, companies are required to increase their knowledge, make new updates to keep up with the times. Learning procedures are at the root of the company's strength to adapt to the significant changes occurring in the business world. This is done in particular with a sustainable development plan for the entire company. In this study, IDX companies use the manufacturing and mining sectors. The research sample is 21 companies with a period of 5 years so the total sample is 105 data. Variables consist of exogenous, endogenous and intervening. This study applies the PLS-SEM analysis tool with measurement tools or supporting applications for WarpPLS 5.
This research was conducted to prove that behavior can occur because of the intention to do so. T... more This research was conducted to prove that behavior can occur because of the intention to do so. The population in this study are individual taxpayers who carry out business activities and independent jobs registered at KPP Pratama Samarinda. Sampling is by judgment sampling method, calculate using the Slovin measurement determined by 100 respondents. The data collection method using a survey method using questionnaires. The results of this study indicate that the intention to behave as antecedents positively affects the three determinants of taxpayer's perceptions of tax evasion, namely tax authorities services, tax justice, and tax compliance costs. The authors find that attitude toward behavior, and perceived behavioral control are predictors of intention to commit tax evasion. Factor cited as couraging tax evasion in this study is tax compliance cost. While for the tax authority's services and tax justice do not affect the taxpayer’s perceptions of tax evasion. This resea...
The study aims to test investment inefficiency of fixed assets in mediating the relationship betw... more The study aims to test investment inefficiency of fixed assets in mediating the relationship between free cash flow and earnings management and to test the controlling shareholders in moderating the relationship between free cash flow and fixed assets investment inefficiency. The research problem proposed in this study is whether the use of free cash flow for the investment inefficiency of fixed assets is able to ultimately improve the managerial performance. This research investigates new empirical evidence related to management earnings practices caused by free cash flow fixed assets investment inefficiency. The study was conducted on all the manufacturing firms listed on the Indonesia stock exchange from 2010 to 2015. The data used are secondary data in the form of the firms’ financial statements. Using purposive sampling, 314 units were analyzed from 69 manufacturing firms. The estimation of the path model was completed using Structural Equation Modeling (SEM) by WarpPLS program...
This domain includes the manner in which we deal with things emotionally, such as feelings, value... more This domain includes the manner in which we deal with things emotionally, such as feelings, values, appreciation, enthusiasms, motivations, and attitudes.
The phenomenon of supply chain management which is considered capable of increasing company compe... more The phenomenon of supply chain management which is considered capable of increasing company competitiveness and competitive advantage has been proven to generate profits and company performance. As a growth ratio used to assess company performance, we examine the effect of supply chain management on positive profit growth in a sample of 8 food and beverage sub-sector companies listed on the IDX for the period 2012-2021. Then we examine the effect of supply chain management on competitive advantage, competitive advantage on profit growth, and supply chain management on profit growth through competitive advantage. Using path analysis, we find that supply chain management has a positive and significant effect on profit growth, competitive advantage has a positive and significant effect on profit growth, and competitive advantage has a partial mediating effect on profit growth.
Zenodo (CERN European Organization for Nuclear Research), Nov 2, 2022
A technology is said to be useful when the user decides to use it. In order for taxpayers to pay ... more A technology is said to be useful when the user decides to use it. In order for taxpayers to pay taxes easily and efficiently, the tax authorities need to introduce an electronic payment system by conducting outreach activities to PBB P2 taxpayers in order to increase their knowledge. convenience and self-efficacy. This type of research is quantitative research using primary data and sample determination using quota sampling with a total of 200 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3.2.9 program. The results of this study obtained empirical evidence that: (1) internal education has a positive and significant effect on socialization; (2) socialization has a positive and significant effect on usefulness; (3) the ease of weakening the relationship between socialization and usefulness; (4) self-efficacy is not able to moderate the relationship between socialization and usefulness. This study also produces new findings, there is an effect of internal education antecedents that have a large enough influence before socializing.
International Journal of Finance, Economics and Business
This study determines the effect of benchmarking on competitive advantage, the effect of benchmar... more This study determines the effect of benchmarking on competitive advantage, the effect of benchmarking through financial performance on competitive advantage and the effect of benchmarking on competitive advantage moderated by policy. With proper benchmarking in hospitals, it is expected to be superior compared to competing hospitals. This study was conducted on 54 hospitals recorded in the Central Statistics Agency (BPS), East Kalimantan, Indonesia. The research design used an explanatory research approach. This type of research is quantitative. The population in this study was High Management Hospital. Samples were taken from as many as 45 people using the non-probability sampling method, namely by purposive sampling techniques. Data collection is carried out through the distribution of questionnaires. The data analysis technique used is the SEM method, namely PLS (Partial Least Square), with the help of Smart PLS software. The results showed that Benchmarking had a positive and si...
International Journal of Social Science And Human Research
A technology is said to be useful when the user decides to use it. In order for taxpayers to pay ... more A technology is said to be useful when the user decides to use it. In order for taxpayers to pay taxes easily and efficiently, the tax authorities need to introduce an electronic payment system by conducting outreach activities to PBB P2 taxpayers in order to increase their knowledge. convenience and self-efficacy. This type of research is quantitative research using primary data and sample determination using quota sampling with a total of 200 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3.2.9 program. The results of this study obtained empirical evidence that: (1) internal education has a positive and significant effect on socialization; (2) socialization has a positive and significant effect on usefulness; (3) the ease of weakening the relationship between socialization and usefulness; (4) self-efficacy is not able to moderate the relationship between socialization and usefulness. This study also produces new findings, there is an effect of internal educa...
Prosiding SNMEB (Seminar Nasional Manajemen dan Ekonomi Bisnis), Jul 1, 2019
Penelitian ini dilakukan untuk menguji apakah tanggung jawab sosial perusahaan dan leverage berpe... more Penelitian ini dilakukan untuk menguji apakah tanggung jawab sosial perusahaan dan leverage berpengaruh terhadap penghindaran pajak dan penelitian ini dilakukan untuk melihat apakah komisaris independen telah melakukan tugas pengawasan secara efektif dan efisien sehingga dapat mengurangi tax avoidance. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan dan laporan tahunan perusahaan manufaktur periode 2010-2016, berdasarkan metode purposive sampling ada 215 tahun perusahaan. Penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi linier berganda dengan teknik Moderate Regression Analysis. Data yang diperoleh dianalisis menggunakan perangkat lunak IBM SPSS Statistics 24. Hasilnya adalah menunjukkan bahwa Tanggung Jawab Sosial Perusahaan memiliki dampak positif dan signifikan terhadap Penghindaran Pajak, Leverage berpengaruh positif dan signifikan terhadap Penghindaran Pajak, Komisaris Independen tidak dapat memoderasi hubungan antara Tanggung Jawab Sosial Perusahaan dan Penghindaran Pajak, Komisaris Independen tidak dapat memoderasi hubungan antara Leverage dan Penghindaran Pajak. Kata Kunci: Tanggung jawab sosial perusahaan; pengaruh; komisaris independen; penghindaran pajak Corporate social responsibility, leverage and tax avoidance: the effect of moderation of independent commissioners
Prosiding SNMEB (Seminar Nasional Manajemen dan Ekonomi Bisnis), Mar 8, 2018
Penelitian ini bertujuan untuk menyelidiki bagaimana keputusan keuangan pada perusahaan non keuan... more Penelitian ini bertujuan untuk menyelidiki bagaimana keputusan keuangan pada perusahaan non keuangan terdaftar di Bursa Efek Indonesia dapat menunjukkan investasi berlebihan (overinvestment), melewatkan peluang investasi (underinvestment), dan dividen apabila dipengaruhi oleh kepemilikan imediat dalam perspektif hipotesis opportunistik dan perspektif hipotesis kontrak efisien dan apakah dana internal dalam hal ini kas perusahaan mampu (cash holding) memediasi hubungan tersebut. Masalah yang paling penting diungkapkan karena kepemilikan perusahaan publik terkonsentrasi dan rendahnya perlindungan terhadap pemegang saham nonpengendali di Indonesia. Konsep kepemilikan imediat digunakan untuk mengidentifikasi dan menyelidiki implikasinya pada investasi berlebihan, melewatkan peluang investasi, dan dividen. Penelitian ini menggunakan data panel dari tahun 2010-2015. Prosedur pemilihan sampel menggunakan purposive sampling pada populasi perusahaan non keuangan terdaftar di Bursa Efek Indonesia, selanjutnya ada 526 sampel tahun perusahaan. Hasil pengujian hipotesis menunjukkan bahwa kepemilikan imediat berpengaruh positif terhadap investasi berlebihan (overinvestment) dan kas perusahaan (cash holding) memediasi hubungan tersebut. Selain itu, kepemilikan imediat berpengaruh positif terhadap melewatkan peluang investasi (underinvestment) dan kas perusahaan (cash holding) tidak memediasi hubungan tersebut. Temuan penelitian ini menunjukkan dukungan pada Teori Agensi II, kondisi ini berarti adanya hak kontrol tinggi dari pemegang saham pengendali. Sehingga, keputusan keuangan pada perusahaan non keuangan di Bursa Efek Indonesia menunjukkan hipotesis opportunistik dan hipotesis kontrak efisien.
Prosiding SNMEB (Seminar Nasional Manajemen dan Ekonomi Bisnis), Mar 8, 2018
Penelitian ini memberikan model prediksi atas pertanyaan penelitian apakah manajemen laba akrual ... more Penelitian ini memberikan model prediksi atas pertanyaan penelitian apakah manajemen laba akrual dapat mengurangi atau menurunkan kekakuan biaya yang pada akhirnya meningkatkan nilai perusahaan. Penelitian ini berdasarkan pendekatan hipotesis kontrak efisien yaitu penggunaan metode akuntansi untuk meningkatkan laba dengan meminimalkan biaya yang akhirnya dapat meningkatkan nilai perusahaan. Menggunakan sampel perusahaan non keuangan terdaftar pada Bursa Efek Indonesia tahun 2010 hingga 2016. Hasil dari penelitian ini mendukung hipotesis kontrak efisien bahwa manajemen perusahaan melakukan manajemen laba untuk meningkatkan nilai perusahaan melalui penurunan kekakuan biaya. Kata Kunci: manajemen laba, kekakuan biaya, nilai perusahaan.
Penelitian ini bertujuan untuk mengetahui pengaruh volatilitas penjualan, volatilitas arus kas op... more Penelitian ini bertujuan untuk mengetahui pengaruh volatilitas penjualan, volatilitas arus kas operasi dan hutang terhadap persistensi laba pada perusahaan sektor pertanian terdaftar di Bursa Efek Indonesia periode 2009-2018. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Penentuan sampel menggunakan metode purposive sampling dengan total 4 perusahaan sebagai sampel penelitian. Analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa volatilitas penjualan berpengaruh negatif dan tidak signifikan terhadap persistensi laba, sedangkan volatilitas arus kas operasi dan hutang berpengaruh positif namun tidak signifikan terhadap persistensi laba.
Penelitian ini berawal dari keresahan berbagai pihak akibat perkembangan perusahaan kelapa sawit ... more Penelitian ini berawal dari keresahan berbagai pihak akibat perkembangan perusahaan kelapa sawit yang tidak diiringi dengan pelestarian lingkungan. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh implemetasi green accounting dan material flow cost accounting dalam meningkatkan sustainability development. Sampel yang digunakan dalam penelitian ini sebanyak 5 perusahaan kelapa sawit terdaftar di Bursa Efek Indonesia menggunakan teknik purvosive sampling. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik analisis data untuk menilai green accounting menggunakan analysis content, dan alat analisis menggunakan WarpPLS versi 6.0. Hasil penelitian menunjukkan bahwa implementasi green accounting dan material flow cost accounting berpengaruh positif dan signifikan dalam meningkatkan sustainability development pada perusahaan kelapa sawit terdaftar di Bursa Efek Indonesia.
Tujuan penelitian ini adalah untuk mengetahui pengaruh kompensasi bonus dan hutang terhadap Manaj... more Tujuan penelitian ini adalah untuk mengetahui pengaruh kompensasi bonus dan hutang terhadap Manajemen Laba . Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak 789 populasi dan diperoleh sampel akhir sebanyak 99 data tahun perusahaan dengan menggunakan metode Purposive Sampling . Analisis data dilakukan dengan menguji hipotesis menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 23. Hasil penelitian menunjukkan bahwa kompensasi bonus berpengaruh negatif dan signifikan terhadap manajemen laba yang berarti hipotesis pertama ditolak. Hutang berpengaruh positif dan signifikan terhadap manajemen laba yang berarti hipotesis kedua diterima.
To make it easier for taxpayers to report their taxes, the Balikpapan city government provides fa... more To make it easier for taxpayers to report their taxes, the Balikpapan city government provides facilities in the form of an online tax reporting application called E-SPTPD. To reduce fraud in tax reporting, the government has also installed transaction recording tools in restaurants in Balikpapan City. The purpose of this study was to obtain empirical evidence of a relationship between the use of E-SPTPD on tax reporting compliance with the antecedent factors of information technology readiness and transaction recording tools as moderators. This type of research is quantitative research using primary data and for the sample using quota sampling method with a total of 57 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3. The results of this study obtained empirical evidence that: (1) readiness of information technology has a positive and significant effect on the use of E-SPTPD: (2) the use of E-SPTPD E-SPTPD has a positive and significant effect on tax reportin...
The Journal of Japan Institute of Navigation, 1984
Of pri 皿 ary ilnportance in the use of digital皿 aps is to find an effective data co 皿 pression me... more Of pri 皿 ary ilnportance in the use of digital皿 aps is to find an effective data co 皿 pression method that permits the data to be stored compactly and repr6duc6d easiIy beause digital Inaps normaly censist Qf alarge amount of data， In this paper ， a new lnethod is proposed for data cornpression of coastline data in
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2019
This study aims to examine the effect of local own-source revenue and balancing funds on regional... more This study aims to examine the effect of local own-source revenue and balancing funds on regional expenditures and to find out the differences before and after the province expansion. This study uses the performance report of regional/municipal government agencies in North Kalimantan from 2008 to 2017 as the data. The data were analyzed using the SmartPLS 3.0 program. From the test results, it is shown that: 1) Local own-source revenue has a positive and significant effect on regional expenditures, 2) Balancing funds have a positive and significant effect on regional expenditures, 3) There are differences in the effect of local own-source revenue on regional expenditures before and after the regional expansion, and 4) There is no difference in the influence of balancing funds on regional expenditures before and after regional expansion.
Penelitian ini bertujuan untuk memberikan hasil bahwa pertumbuhan penjualan, dividen dan investas... more Penelitian ini bertujuan untuk memberikan hasil bahwa pertumbuhan penjualan, dividen dan investasi dapat berpengaruh dalam meningkatkan hutang perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data panel (gabungan cross section dan time series) . Sampel dari penelitian ini adalah sebanyak 328 tahun perusahaan manufaktur terdaftar di Bursa Efek Indonesia tahun 2010-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis yang digunakan adalah Structural Equation Model (SEM). Berdasarkan hasil penelitian, menunjukan bahwa pertumbuhan penjualan berpengaruh positif dan tidak signifikan terhadap hutang perusahaan. Sedangkan dividen dan investasi berpengaruh positif dan signifikan terhadap hutang perusahaan. Penelitian ini mendukung pecking order theory , bahwa ketika kas internal tidak mampu membiayai investasi rill dan dividen maka perusahaan akan menggunakan hutang.
Abstract. This research aims to examine the effect of intellectual capital on firms’ market value... more Abstract. This research aims to examine the effect of intellectual capital on firms’ market value. Using Pulic’s VAIC TM , this study examines the effect of intellectual capital, VACA, VAHU and STVA both partially and aggregately to firms’ market value using market to book value (MBV) as proxy. Population in this study are companies listed on the indonesia Stock Exchange from two different subsectors advertising, printing and property and real estate in the period of observation in 2007-2016. The number of sample is 254 units of observation. Sampling techique using methods of probability/random sampling. The results show that aggregately, intellectual capital (VAIC TM ) has a positive and significant effect on firms MBV. VACA, VAHU and STVA component proven to have a positive and significant effect towards MBV. Thus, indicates that most investors in Indonesia prefer firms physical assets efficiency to firms efforts in developing intangible assets. Keywords: intellectual capital; MBV...
Significant changes occur as at this time, companies are required to increase their knowledge, ma... more Significant changes occur as at this time, companies are required to increase their knowledge, make new updates to keep up with the times. Learning procedures are at the root of the company's strength to adapt to the significant changes occurring in the business world. This is done in particular with a sustainable development plan for the entire company. In this study, IDX companies use the manufacturing and mining sectors. The research sample is 21 companies with a period of 5 years so the total sample is 105 data. Variables consist of exogenous, endogenous and intervening. This study applies the PLS-SEM analysis tool with measurement tools or supporting applications for WarpPLS 5.
This research was conducted to prove that behavior can occur because of the intention to do so. T... more This research was conducted to prove that behavior can occur because of the intention to do so. The population in this study are individual taxpayers who carry out business activities and independent jobs registered at KPP Pratama Samarinda. Sampling is by judgment sampling method, calculate using the Slovin measurement determined by 100 respondents. The data collection method using a survey method using questionnaires. The results of this study indicate that the intention to behave as antecedents positively affects the three determinants of taxpayer's perceptions of tax evasion, namely tax authorities services, tax justice, and tax compliance costs. The authors find that attitude toward behavior, and perceived behavioral control are predictors of intention to commit tax evasion. Factor cited as couraging tax evasion in this study is tax compliance cost. While for the tax authority's services and tax justice do not affect the taxpayer’s perceptions of tax evasion. This resea...
The study aims to test investment inefficiency of fixed assets in mediating the relationship betw... more The study aims to test investment inefficiency of fixed assets in mediating the relationship between free cash flow and earnings management and to test the controlling shareholders in moderating the relationship between free cash flow and fixed assets investment inefficiency. The research problem proposed in this study is whether the use of free cash flow for the investment inefficiency of fixed assets is able to ultimately improve the managerial performance. This research investigates new empirical evidence related to management earnings practices caused by free cash flow fixed assets investment inefficiency. The study was conducted on all the manufacturing firms listed on the Indonesia stock exchange from 2010 to 2015. The data used are secondary data in the form of the firms’ financial statements. Using purposive sampling, 314 units were analyzed from 69 manufacturing firms. The estimation of the path model was completed using Structural Equation Modeling (SEM) by WarpPLS program...
This domain includes the manner in which we deal with things emotionally, such as feelings, value... more This domain includes the manner in which we deal with things emotionally, such as feelings, values, appreciation, enthusiasms, motivations, and attitudes.
Uploads
Papers by Zaki Fakhroni