Jurnal Inovasi Manajemen Ekonomi Akutansi
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PENGARUH PEMBERIAN LABEL HALAL, CITRA MEREK, DAN KUALITAS MULTIVITAMIN TERHADAP MINAT PEMBELIAN KONSUMEN DENGAN TINGKAT KEPERCAYAAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PRODUK REDOXON DI JABODETABEK)
The main benefit of branding is that customers are far more likely to remember businesses that are marketed to consumers. Strong brand names and logos or images help maintain the company's image in the minds of potential customers. A strong brand will project large and established business images to prospective customers. The purpose of this study was to determine the influence of halal labels, brand image and multivitamin quality on purchasing intentions and the level of trust in consumers' purchases of Redoxon. The questionnaire with a close-ended design was used as a research instrument, and as many as 150 respondents were sampled in the study. The SEM (structural Equation Model) method is used as a data analysis technique, the AMOS program version 20 is used to analyze the data obtained after the study. This study shows that halal labels, brand image, and multivitamin quality proved to have an influence on consumer purchase intention and the level of trust in Redoxon at JABODETABEK. Then the results of the study also show that the level of trust and brand image dominates the influence on the buying interest of Redoxon consumers in JABODETABEK.
halal labels, brand image, multivitamin quality, purchase intention, level of trust.
MEKANISME SELF ASSESSMENT DAN FASILITAS (E-FAKTUR), PENERIMAAN PAJAK DAN KEPATUHAN WAJIB PAJAK BADAN SEBAGAI PEMEDIASI
This study aims to find out, analyze, prove and test the self assessment mechanism and facilities (e-Faktur) on Tax Revenue with taxpayer compliance as an intervening variable at KPP Pratama Depok Cimanggis. The sampling method used was purposive sampling, from the existing population of tax KPP Pratama Depok Cimanggis tax, several samples will be selected based on certain criteria. This research has a characteristic that is by measuring self-assessment and facilities (e- faktur) by re-registering each variable with taxpayer compliance and also measuring self-assessment and facilities (e-faktur) and taxpayer compliance by re-registering each variable with tax revenue so that the sensitivity values of each variable will be produced. The research data was tested by means of classical assumptions using multiple regression analysis. The results showed that self assessment partially had no effect on taxpayer compliance while facilities (efaktur) had a significant influence on earnings management, company size had a significant influence on taxpayer compliance, self assessment did not have a significant effect on tax revenues and facilities (e-faktur) also do not have a significant effect on tax revenues, but facilities (efaktur) have a significant effect on tax revenues through tax compliance.
Self assessment, facilities (e-faktur), taxpayer compliance, and tax receipts
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)
Audit report lag is the time required by the auditor in completing the audit from company's closing date to the date that is listed in the audit report. The Financial Services Authority (OJK) requires each of go public companies to publish its annual report no later than four months after the fiscal year ends. The purpose of this study was to examine the influence of the independent variables consisting of profitability, solvency, firm size and size of public accountant both partially and simultaneously influence audit report lag. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The total sample used as many as 303 manufacturing companies is determined on the basis of sampling techniques purposive. This research used multiple linier regression method. This study aims to determine the effect of profitability, solvency, firm size and size of public accountant to audit report lag. The test result shows that profitability has a negative and significant effect on audit report lag, firm size has a negative and significant effect on audit report lag, solvability not affect the audit report lag and size of public accountant not affect the audit report lag.
Profitability; Solvency; Firm Size; Size of Public Accountant; Audit Report Lag
self assessment, facilities (e-faktur), taxpayer compliance, and tax receipts
PENGARUH PENGENDALIAN ADMINISTRATIF DAN MUTU PELAYANAN TERHADAP PERSEPSI KEPUASAN PASIEN RAWAT JALAN BPJS DI RSUD BUDHI ASIH, JAKARTA TIMUR
The purpose of this study aims was to analyze the influence of administrative control (X1) and service quality (X2) of BPJS-K’s outpatient patients satisfaction on RSUD Budhi Asih, East Jakarta. (Y). Design research with analysis deskriptive method using questionnaire as research instrument. Sampling technique used in this research is non probability sampling with random stratification method. The respondents were those outpatient patients who use BPJS-K. Data analysis is based on 250 complete questionnaires and fulfilled the inclusion criteria. The result of data processing with SPSS 23.0 showed that administrative control partially influenced the BPJS-K’s outpatient patients satisfaction. Similarly, the service quality partially influenced the BPJS-K’s outpatient patients satisfaction. Simultaneously, administrative control and service quality influenced the BPJS-K’s outpatient patients satisfaction
Administrative control; service quality; patients satisfaction; BPJS-K
PENGARUH PERLUASAN MEREK DAN CITRA MEREK NATUR-E SOFT KAPSUL TERHADAP KEPUTUSAN PEMBELIAN PRODUK NATUR-E HAND AND BODY LOTION DAN DAMPAKNYA TERHADAP KEPUASAN KONSUMEN DI WILAYAH DKI JAKARTAPENGARUH PERLUASAN MEREK DAN CITRA MEREK NATUR-E SOFT KAPSUL TERHA
This study aims to: Determine the effect of brand extension and brand image of Natur-E Soft capsule on the purchasing decisions Natur-E Hand and Body Lotion and their impact on consumer satisfaction. In this study a structured questionnaire was used as a data collection tool. The number of respondents were 150 respondents using purposive sampling technique. The research method used is the Causal method. Primary data obtained were analyzed using path analysis method (path analysis). The results of the study show that brand extension has an effect on purchasing decisions. Brand image influences purchasing decisions. The brand extension and brand image simultan has an influence on purchasing decisions. And purchasing decisions affect consumer satisfaction.
Brand Extension, Brand Image, Purchasing Decision, Consumer Satisfaction, Natur-E Hand and Body Lotion
INSTITUTIONAL OWNERSHIP MEMODERASI GROWTH OPPORTUNITY, CASH CONVERSION CYCLE, NET WORKING CAPITAL DAN DIVIDEND PAYOUT TERHADAP CASH HOLDINGS
Cash holdings are cash in hand or available to be invested in physical assets and/or distributed to investors. This study examines the effect of growth opportunity, cash conversion cycle, net working capital and dividend payout to cash holdings with institutional ownership as moderator. The sampling technique used is purposive sampling with company criteria listed on Indonesia Stock Exchange during year 2013-2017. This study has a sample data of 320 data sourced from 64 manufacturing companies. The data analysis technique used is structural equation modeling - partial least square (SEM-PLS) using WarpPLS 5.0 program. The test result shows that growth opportunity has a significant positive effect on cash holdings, cash conversion cycle has a significant negative effect on cash holdings, net working capital has a significant positive effect on cash holdings, dividend payout has a significant positive effect on cash holdings, but institutional ownership is not proven to have any effect on cash holdings. Moderate variables such as institutional ownership are only able to moderate the influence of growth opportunity to cash holdings negatively but institutional ownership is not proven to moderate the effect of cash conversion cycle, net working capital and dividend payout to cash holdings.
Growth opportunity; cash conversion cycle; net working capital; dividend payout; dan institutional ownership.
DETERMINAN TAXABLE INCOME DAN MODERASINYA PADA PERUSAHAAN GRUP DI INDONESIA
The purpose of this study is to determine the effect of interest income, income subject to final tax, interest income moderated by benefits in kinds, income subject to final tax moderated by assets depreciation on taxable income. This research method uses quantitative approach and data processing using Warp-PLS software with statistic method, this study uses observation on Astra, Sinarmas, Bakrie, and Lippo group companies listed on the Indonesia Stock Exchange for period 2013-2017, with 39 (thirty nine) populations and 28 (twenty eight) samples to be used as research material. The results of this study indicate, Interest income has a significant effect on taxable income, significant in the whole group and in the Bakrie and Lippo groups. In the overall group the income subject to final tax does not have a significant effect on taxable income, but in the lippo group has significant effect on taxable income. In the whole group and each group the interest income moderated by benefit in kinds does not have a significant effect on taxable income. In the whole group and each group the income subject to final tax moderated by assets depreciation does not have a significant effect on taxable income.
interest income and income subject to final tax on taxable income moderated by benefits in kinds and assets depreciation.
PENGARUH PELAKSANAAN GOOD GOVERNANCE DAN PENGAWASAN INTERNAL TERHADAP KINERJA ORGANISASI MELALUI PELAKSANAAN PENGADAAN BARANG/JASA DI LEMBAGA ADMINISTRASI NEGARA
This study entitled Effect of Implementation of Good Governance and Internal Control on Performance Through Organization for Procurement of Goods / Services in National Institute of Public Administration. The purpose of this study was to determine the influence of good governance and the internal control on the performance of the organization as well as the influence of good governance and internal control to organizational performance through the implementation of the procurement of goods/services. This research was conducted at the National Institute of Public Administration of the Republic of Indonesia. The method used in this research is descriptive method with quantitative approach to the survey questionnaire, in which samples of this study are employees involved in internal control (Auditor, Supervisory Government Inspectorate LAN), procurement (Committing Officer, Working Group on Procurement and services, Procurement Officer, official Receiver the Works, Management of Budget and Planning) and employees in the work unit obtain the services of supervision and procurement of goods/services that are scattered throughout the National Institute of Public Administration. The technique of data processing through validity test using Person Moment Correlation and reliability test using Chonbrach'Alpha. From the research that is done, then the resulting analysis showed that the implementation of Good Governance and Internal Control positive and significant impact on Procurement of Goods / Services and Implementation of Good Governance, Internal Control and Implementation of Goods / Services Procurement positive and significant impact on Organizational Performance.
Good governance, internal control, the procurement of goods / services and organizational performance
ANALISIS PENGARUH RESEARCH AND DEVELOPMENT TERHADAP RISIKO PERUSAHAAN
This study examines the impact of Research and Development (R&D) to corporate risk in Indonesia. The sample in this study consists of 70 companies observed for 18 years starting from year 2000 to 2017. The total sample size is 748 observations after altering for missing data. I estimate the unbalanced panel data with panel regression method. The results show that R&D is effective to reduce the corporate risk. There is no significant difference in risk reduction effectiveness for R&D performed on year 2000 to 2006 or year 2007 and so on. Nevertheless, Indonesian companies which routinely invest on R&D have relatively less effectiveness in reducing the corporate risk
PENGARUH EFISIENSI DAN EFEKTIVITAS ASSET TERHADAP RETURN SAHAM DENGAN TINGKAT RESIKO SEBAGAI PEMODERASI
This study aims to find out and analyze the effect of efficiency and effectiveness of assets on stock returns with risk levels as moderating. The population in this study were 9 (nine) companies engaged in coal mining which were listed on the Indonesia Stock Exchange for the Period of 2010-2017. The study uses a quantitative approach and data processing using Warp-PLS 6.0 software. The results show that efficiency (Net Profit Margin) has a significant effect on stock returns. Asset effectiveness (Total Asset Turn Over) has no significant effect on stock returns. The efficiency (Net Profit Margin) which is moderated by the level of risk (Debt To Equity Ratio) shows a non-significant effect on stock returns, Asset Turn Over which is moderated by the level of risk (Debt to Equity Ratio) shows a significant effect on stock returns.
Efficiency, Asset Effectiveness, Stock Return
PENGARUH PERSISTENSI LABA TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR HOTEL RESTORAN DAN PARIWISATA
This study aims to analyze the effect of earnings persistence, board of commissioners structure, and institutional ownership on firm performance, as well as the effect of earnings persistence on firm performance which is moderated by the board of commissioners structure and institutional ownership. The data used in this study was obtained through documentation which gathered in Indonesian stock exchange (IDX) from 2008 to 2017. The sampling method used in this study was purposive sampling with 14 samples and using multiple regression method to analyze the data on service companies in the hotel, restaurant and tourism sector during 2008-2017. The results showed a significant negative effect of Earnings Persistence on firm Performance, a positive significant effect of the Board of Commissioners Structure on firm Performance, and a significant negative effect of Institutional Ownership on firm Performance. while the moderating variable is only board of commissioners structure have significantly affect on relationship between earning persistence towards firm performance.
Earning Persistence; Board of Commissioners Structure; Institutional Ownership; Firm Performance
Juwita Sari A1, Syahril Djaddang, 2mulMulyadi
DAMPAK IMPLEMENTASI STANDAR AKUNTANSI PENGAMPUNAN PAJAK (TAX AMNESTY) TERHADAP KINERJA KEUANGAN DAN RETURN SAHAM
This study discusses the financial performance of stock returns before and after the implementation of PSAK 70 (tax amnesty) in 2015 and 2016. The sample is 82 mining, real estate, infrastructure, transportation and utilities companies that implement PSAK 70 (tax amnesty) and issue financial reports on the IDX in 2015 and 2016 which has been audited by the Public Accounting Firm. The analysis technique used is multiple linear regression and the test of the effect of the chow test. Evaluation results that show the difference between financial reporting before being compared with the implementation of tax amnesty accounting standards (PSAK 70)
tax amnesty, financial performance, return, chow test, accounting standard
PENGARUH KUALITAS PRODUK TABUNGAN DAN KUALITAS LAYANAN TERHADAP KEPUASAN NASABAH YANG BERDAMPAK PADA LOYALITAS NASABAH (STRUDI KASUS PADA PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN, TBK DI WILAYAH DEPOK)
This study aims to examine the effect of quality savings products and service quality on customer satisfaction that have an impact on customer loyalty and the implementation of strategies in increasing customer loyalty. The method used in this study uses a quantitative method by distributing questionnaires to 200 respondents by using a purposive sampling technique, which is all savings customers of PT Bank Pembangunan Daerah Jawa Barat dan Banten in the Depok area consisting of 77,881 customers. The results of the questionnaire filling data are then analyzed descriptively and quantitatively, descriptive analysis is used to describe the characteristics of respondents and research variables based on the results of questionnaires, while quantitative analysis is done using Structural Equation Modeling (SEM) analysis techniques with the help of the LISREL program. Based on the results of the analysis, it was concluded that the quality of savings products and service quality had a positive and significant effect on bank customer satisfaction, the subsequent results showed that the quality of savings products, service quality and customer satisfaction had a positive and significant effect on customer loyalty. This shows that high product quality and service quality can increase customer satisfaction which in turn will increase customer loyalty.
product quality, service quality, customer satisfaction, customer loyalty, strategies to increase customer loyalty
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE
This study aims to determine the effect of Good Corporate Governance and Audit Quality on Tax Avoidance in manufacturing companies listed on the IDX. The population in this study are manufacturing companies listed on the Stock Exchange in 2015-2017. Sampling in this study used a purposive sampling method with a number of 195 manufacturing companies. The data analysis method used in this study is multiple linear regression tests. The study used SPSS 22 for Windows. This research is a type of comparative causal research with data collection methods, namely documentation. Based on the results of the study, Institutional Ownership has a negative effect on Tax Avoidance, the Audit Committee has a positive effect on Tax Avoidance, Audit Quality has a negative effect on Tax Avoidance, and Independent Commissioners have a positive effect on Tax Avoidance.
Tax Avoidance, Institutional Ownership, Audit Committee, Audit Quality, Independent Commissioners
PENGARUH ENDORSER NON-SELEBRITI TERHADAP BRAND IMAGE DAN BRAND TRUST SERTA BERDAMPAK PADA MINAT BELI KONSUMEN PRODUK POND’S INSTABRIGHT TONE UP MILK CREAM MELALUI MEDIA SOSIAL INSTAGRAM
The purpose of this thesis research was to examine the effect of endorsers of non-celebrities with their relation to POND’s Instabright Tone Up Milk Cream buying interest, brand image and product on social media Instagram. This study uses quantitative methods with analysis techniques using LISREL 8.80. In this study, it is known that non-celebrity endorsers have a significant effect on the brand image of POND 'S Instabright Tone Up Milk Cream products which are marketed through Instagram social media. Non-celebrity endorsers have a significant effect on brand trust from POND 'S Instabright Tone Up Milk Cream products which are marketed through Instagram social media. Endorsers of non-celebrities have a significant effect on POND’S Instabright Tone Up Milk Cream product buying interest which is marketed through Instagram social media. Brand image has a significant effect on POND’S Instabright Tone Up Milk Cream product buying interest which is marketed through Instagram social media. Brand trust has a significant effect on POND’S Instabright Tone Up Milk Cream product buying interest which is marketed through Instagram social media.
Social Media, Non-celebrity Endorsers, Brand Image, Brand Trust, and Purchase Intention, POND 'S Instabright Tone Up Milk Cream
PENGARUH ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNACE SEBAGAI VARIABEL PEMODERASI.
The purpose of this study was to find out and analyze the effects of deferred tax assets, board of commissioners structure, institutional ownership, and deferred tax assets that were moderated by the board of commissioners structure and institutional ownership of earning management. The data used in this study was obtained through documentation collected on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The sampling method used in this study was purposive sampling method and using 108 of research data samples and also using multiple regression data analysis methods on consumer goods manufacturing subsector companies during the study period. The results of this study indicate a significant effect of deferred tax assets on earning management, and institutional ownership of earnings management. However, board of commissioners structure does not significantly influence earnings management. The board of commissioners structure is able to moderate the relationship of deferred tax assets to earning management, but institutional ownership is not able to moderate the relationship between deferred tax assets and earning management.
Deffered Tax Asset, Board of Commisioner Structure, Institutional Ownership, EraningManagement
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN PROFESIONALISME TERHADAP KOMITMEN DAN DAMPAKNYA PADA KINERJA DENSUS 88 AT POLRI
This research aims to know the influence of Leadership Style, Organizational Culture, Professionalism on the Performance of Densus 88 AT Polri with Organizational Commitment as an intervening variable. This type of research is an explanatory research with quantitative approach. To test the hypothesis and to produce a fit model, this research uses Structural Equation Modeling (SEM) with a variance based with Partial Least Square (PLS) software. The number of samples as many as 93 member of the police in the Densus 88 AT Polri. The data source was obtained from the primary data by spreading the questionnaire and secondary data. This study uses Path Analysis with SPSS software for Windows Version 25. The results of this research showed that the Leadership Style had a significant influence to Organizational Commitment, Organizational Culture had a significant influence to Organizational Commitment, Professionalism had a significant influence to Organizational Commitment, Leadership Style had a significant influence to Performance, Organizational Culture had a significant influence to Performance, Professionalism had a significant influence to Performance, and Commitment had a significant influence to Performance of Densus 88 AT Polri.
Leadership Style, Organizational Culture, Professionalism, OrganizationalCommitment , Performance
DAMPAK E-SATISFACTION PADA BISNIS E-COMMERCE DALAM MENGHADAPI ERA INDUSTRI 4.0
At present, the development of digital technology in the world are marked by the emergence of industry 4.0, which gave birth to various businesses including online shops, which offer the convenience of shopping online. This development has an impact on consumer shopping patterns motivated, which can be seen by the increasing transactions in e-Commerce business. Driven by the desire to better understand the e-Commerce business, this study aims to see whether e-trust and e- image affect esatisfaction in maintaining the existence of e-Commerce businesses, amid turbulence and intense competition in the online business. This study surveys 350 respondents to estimate Structural Equation Modeling (SEM) using LISREL 8.8 software. The results indicate that the e-trust and e-image variables have a positive effect on e-satisfaction in the e-Commerce business.
E-Trust, E-Image, E-Satisfaction, Online Shops, E-Commerce
KEWIRAUSAHAAN SEBAGAI SOLUSI MASALAH KETENAGAKERJAAN DI ERA Fourth Industrial Revolution (“4IR”)
Indonesia is preparing to facing the demographic bonus which is expected will increase at 2030, so there will be many additional productive aged 15-64 years who are ready to work. This will be directly related to labor issues in Indonesia, where the productive age will certainly find a jobs as an effort to fulfill the needs of their lives. If the productive age are trying to find a job in regular company, it will be a misstep because many large companies are closed due to the negative effects of distruptive technology on the Fourth Industrial Revolution ("4IR"). The research method used by the author is qualitative descriptive analysis that used to study of literature through literature such as a newspaper, book, journal. The author concludes that the best way to overcome employment problems in the demographic bonus period is to create new jobs through entrepreneurship. The Ministry of Industry makes a road map of "Making Indonesia 4.0" which contains 5 priority industries and 10 national strategies that strongly support the opening of a wide road for entrepreneurship that dares to accept this challenges.
Entrepreneurship; Technology; Unemployment; Industrial Revolution;Creative
ANALISIS KINERJA REKSADANA KONVENSIONAL DAN SYARIAH SEBELUM DAN SESUDAH IMPLEMENTASI IFRS
This study aims to analyze whether there are differences between the performance of Conventional and Islamic Mutual Funds before and after the implementation of IFRS in Indonesia as measured by mutual fund returns, market returns, risk-free investment levels, and mutual fund risk levels using comparative analysis of Sharpe, Treynor and Jensen. The analytical method used is two different test methods on average Wilcoxon Signed Rank Test, with IBM SPSS version 22 and Sharpe, Treynor and Jensen methods to rank the best mutual funds. Based on the results of data analysis comparing the performance of conventional and sharia mutual funds before and after the implementation of IFRS results obtained varied from the Sharpe, Treynor and Jensen methods. But overall it can be concluded that there are differences between the performance of conventional and sharia mutual funds before and after the implementation of IFRS.
conventional stock mutual funds, mutual funds islamic stocks, methods of Sharpe, Treynormethods, methods Jensen.
PERAN PROFESIONALISME AUDITOR MEMODERASI FAKTOR-FAKTOR DEMOGRAFI DALAM PENDETEKSIAN FRAUD LAPORAN KEUANGAN
This study aims to determine factors demography that influence financial statement fraud detection in rural bank with auditor professionalism as a moderating variable. The population in this study is an internal auditor of rural bank in city of Bogor and Depok also in Bogor regency . Sampling uses a saturation sampling method with 41 respondents. It uses the questionnaire statements that are processed by statiscal test. Data analysis using Moderated Regression Analysis (MRA) that contains elements of interaction. Results of this study showed that the auditor tenure had a significant effect on financial statement fraud detection, while fraud detection experience and fraud training does not have a significant effect on financial statement fraud detection. Auditor tenure significantly moderated by auditor professionalism to financial statement fraud detection. Auditor professionalism can not significantly moderate the fraud detection experience and fraud training to financial statement fraud detection.
financial statement fraud detection, auditor tenure, fraud detection experience, fraud training, and auditor professionalism
STRATEGI BISNIS PENANGANAN PERMASALAHAN ATM DENGAN MENGGUNAKAN ANALISIS SWOT DAN ANALYTIC NETWORK PROCESS (ANP) (Studi kasus pada PT. Swadharma Sarana Informatika)
Asep Dwi Alko. Business Strategy for Handling ATM Problems Using SWOT Analysis and Analytic Network Process (ANP). (Case study at PT. Swadharma Sarana Informatika). Thesis. Postgraduate Program in the Management Program of the University of Pancasila. 2018. The application of business strategies to deal with ATM problems is one way to improve services provided by the company to customers. This research was conducted at PT. Swadharma Sarana Informatika (PT. SSI) as one of the companies that conducts ATM maintenance services of the bank and is obliged to maintain the performance of the ATM that is managed by it. The Bank will impose a penalty on PT. SSI if the performance service is not achieved, it is necessary to change and implement the right strategy for handling ATM problems. With the change of strategy or the implementation of the right strategy, it is expected that there will be no more penalties imposed by the bank at PT. SSI. This study uses the SWOT method and Analytic Network Process (ANP) which is developed from the weighting of IFA (Internal Factor Analysis) and EFA (External Factor Anlysis). The use of ANP analysis tools also aims to find priority strategies.
Strategy of Problem Solving and Handling, ATM, SWOT, ANP (Analityc Network Process)
PENGARUH INDEPENDENSI, AUDIT TENURE, BEBAN KERJA, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN DENGAN VARIABEL MODERASI PEMAHAMAN KONDISI ENTITAS DAN SUPERVISI
This study aims to prove that the auditor's ability to detect fraud can be influenced by independence, audit tenure, workload, and time pressures with entity understanding and supervision as moderating variables and experience as control variable. Samples are used in this study were 81 auditors at BPK RI. Moderated regression analysis (MRA) was used as the analytical method in this study. The result of the research shows that the supervision has an effect on the auditor's ability to detect fraud, while independence, audit tenure, workload, time pressure, and entity understanding do not influence the auditor's ability to detect fraud. Entity understanding variable successfully proved in increasing the influence of workload on the auditor's ability to detect fraud. Supervision variable successfully proved in reducing the effect of workload variable on the auditor's ability to detect fraud.
auditor ability to detect fraud, supervision, entity understanding, workload.
TANTANGAN SDM MENGHADAPI INDUSTRI 4.0: PROFESIONALISME
Along with the acceleration of globalization of the world economy and the era of information disclosure, it influences the pattern of life and encourages more intensive and interconnected human interaction. The global world is currently in the era of the peak of major changes with the advent of the Industrial 4.0 era. Where this means that the business process will combine three important elements, namely human, machine / robot, and big data. The combination of the three elements will drive the entire process of operation and production and services to be more efficient, fast and massive. With the direct impact of this era on the dynamics of life, especially human resources, the real challenge now is a change in the competency perspective. The aim of the research is to redefine the dimensions of the Professionalism challenge 4.0 to answer the integration of technology and talent interconnection and align the commitment of the Government of Indonesia itself to take advantage of opportunities in the Industry 4.0 era to improve Indonesia's competitiveness position in 2018 according to International Institute for Management Development (IMD). This article was developed by using the method of analyzing literature both theoretically and the results of consultative reports and assessments of several leading organizations in Indonesia. From the results of this study, there are new patterns of opportunity change and challenges that can only be answered by introducing dimensions and narratives of Professionalism 4.0 into the world of HR development in Indonesia.
Industry 4.0, Professionalism 4.0, Technology, Interconnection, Talent, Consultative, Assessment
ANALISA PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 70 (TAX AMNESTY) (Investigasi pada saham-saham Sektor Industri Dasar dan Kimia, Sektor Aneka Industri dan sektor Barang Konsumsi di Bursa Efek Indonesia 2015-2
This study examines the effect of financial performance on stock returns before and after the implementation of PSAK 70 (Tax Amnesty) on shares of Basic and Chemical Industry, Various Industries and Consumer Goods sector in Indonesia Stock Exchange (BEI) in 2015-2016. Sampling technique used was puposive sampling with total sample of 60 companies. Data analysis technique used multiple linear regression with assisted SPSS program which includes classical assumption test and comparison test with Chow Test. Based on the results of the data before the implementation of PSAK 70, the ratio of EPS, PER and BV have a significant effect on stock return and the ratio of CR, ROE, NPM, DER and PBV no significant effect on stock return. While based on the data after the implementation of PSAK 70, the ratio of EPS and PER have a significant effect on stock return and the ratio of CR, ROE, NPM, DER, BV and PBV no significant effect on stock return. Based on the calculation of Chow test, it is concluded that there are differences in the effect of financial performance on stock returns before and after the implementation of PSAK 70 where F-count shows larger results than F-tables.
Currency Ratio, Return on Equity, Net Profit Margin, Debt to Equity Ratio, Earning Per Shares, Price Earning Ratio, Book Value, Price to Book Value and Stock Return.