bluuebunny/crossref_metadata_2025_split huggingface dataset:
Optimalisasi Potensi Pajak dan Retribusi Daerah dalam Rangka Meningkatkan Pendapatan Asli Daerah di Kabupaten Ende
Authors: B. Wahab Thalib Sabra , D. Gadi Djou Laurentius , Leha Ernesta 
Published: February 2021

The purpose of this research is to analyze the contribution, effectiveness and efficiency of taxes and retribution on PAD. To analize public perceptions and constraints in the system of collecting taxes and retribution in Ende district. To formulate policy strategies in optimizing local tax and retribution revenues in Ende district. This research is a quantitative research and the sampling technique uses purposive sampling. The population used is all DPPKAD apparatus, related agencies, tax and retribution payers in Ende regency. The results showed that the contribution of taxes and retribution is at a moderate level and is quite good. Effectiveness of taxes and retributions are classified as less effective and very effective. Efficiency of taxes and retribution is in an efficient position. Meanwhile, the obstacles faced in the context of local taxes and retribution in Ende regency are the lack of a base for taxes and retribution managed by the regions.
Keywords: PAD Optimalization; Tax; Retribution.
Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility
Authors: Tista Komang Rimba Rainugraha , Asri Dwija Putri I G. A. M. 
Published: February 2021

Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profitability, market capitalization, and public share ownership on the broad disclosure of corporate social responsibility of plantation companies listed on the Indonesia Stock Exchange 2014-2018. This research was conducted on all plantation companies listed on the Indonesia Stock Exchange 2014-2018. The number of observations obtained was 54 with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that profitability has a positive effect on ??CSR disclosure, market capitalization has a positive effect on ??CSR disclosure, and public share ownership has no effect on ??CSR disclosure.
Keywords: Profitability; Market Capitalization; Public Share Ownership; Corporate Social Responsibility Disclosure.
Reaksi Pasar terhadap Perpindahan Ibu Kota Negara Republik Indonesia
Authors: Wahyudi Rumaday Dicky , Sari Maria Mediatrix Ratna 
Published: February 2021

This research is an event study that aims to determine the market reaction arising from the movement of the capital city of the Republic of Indonesia. The date chosen as the event date is April 29, 2019 when the issue first came out and August 26, 2019 when the official announcement. The samples used in this study are all companies included in the LQ45 index for the February-July 2019 and August 2019-January 2020 periods. The data analysis technique used is the different test. The results showed there were no differences in the average abnormal return before and after the issue first came out, but there were differences in the average abnormal return before and after the official announcement. There is a difference in the average trading volume activity before and after the issue first came out and when the official announcement of the move of the capital of the Republic of Indonesia.
Keywords: Market Reaction; Abnormal Return; Trading Volume Activity; Capital Movement.
Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial
Authors: Antari Ni Nyoman Desi , Wirawati Ni Gusti Putu 
Published: February 2021

This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions.
Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.
Praktik Perataan Laba dan Faktor - Faktor yang Mempengaruhinya
Authors: Pinatih Ni Made Ayu , Putra Astika Ida Bagus 
Published: February 2021

The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The method of determining samples by purposive sampling. The number of samples obtained was 48 samples with observations over 5 years so there were 240 observations. The practice of income smoothing is calculated using the eckel index and the analysis technique used is logistic regression analysis. The results of the analysis in this study indicate that company size, profitability, financial leverage, and cash holding have a positive effect on the income smoothing practices of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2018. This study can provide additional knowledge about the effect of company size, profitability, financial leverage and cash holding on income smoothing practices.
Keywords : Company Size; Profitability; Financial Leverage; Cash holding; Income Smoothing.
Manajemen Laba pada Periode Initial Public Offering dan Dampaknya pada Persistensi Laba
Authors: Halim Hansen , Pangestu Stevanus 
Published: February 2021

The paper examinse whether Indonesian corporations manage their earnings through real activities and accrual accounting during their initial public offerings. We also investigate the effect of this IPO earnings management on earnings persistence in the subsequent period. Seventy-three non-financial IPOs during 2014-2017 were taken as research sample. Afer a series of statistical analyses, we find that companies that went public committed both real and accrual earnings management to inflate income figures in their IPO year. Furthermore, we also find that accrual earnings management negatively affects earning persistence, whereas real earnings management positively affects earnings persistence.
Keywords: IPO; Earnings Management; Earnings Persistence, Go Public.
Pengaruh Kecerdasan dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi
Authors: Ratih Manuari Ida Ayu , Devi Ni Luh Nyoman Sherina 
Published: February 2021

This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, and love of money on the ethical perceptions of accounting students. The purpose of accounting education is to introduce students to values and ethical standards in the accounting profession. The importance of ethics in a profession makes the accounting profession focus its attention on the ethical perceptions of accounting students, as a starting point in increasing perceptions of the accounting profession. therefore, research on ethics in accounting students is needed. The sample was selected using nonprobability sampling method with a total sample of 75 respondents and used multiple linear regression analysis as a testing tool. The results showed that spiritual intelligence and love of money had a positive effect on the ethical perceptions of accounting students. Intellectual intelligence and emotional intelligence were found to have no effect on ethical perceptions of accounting students.
Keywords: Intelligence; Love of Money; Ethical Perception.
Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening
Authors: Tahar Afrizal , Jilan Sabiqoh Alya 
Published: February 2021

This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS version 3.3.2 application. The results showed that perceiced of usefulness had a posittive effect to use e-Filing, while appearance and individualism did not significantly influence taxpayer to use e-Filing. In addition, user satisfaction mediate the relationship among appearance to use e-Filing. Meanwhile, user satisfaction did not mediate the relationship among perceived usefulness and individualism to use e-Filing.
Keywords: E-Filing; Perceived Usefulness; Appearance; Individualism; User Satisfaction.
Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
Authors: Eka Chandra Pramuditya I Dewa Gede Ngurah , Budiasih I Gusti Ayu Nyoman 
Published: February 2021

The research’s objective is to figure out and find empirical evidence regarding the influence of institutional ownership, foreign ownership, independent board of commissioners, and audit committee as Good Corporate Governance proxies on Carbon Emission Disclosure in mining sector companies registered on the Indonesia Stock Exchange (IDX) 2014-2019. This research analyzed the data by multiple linear regression analysis. Based on the data that has been analyzed, institutional ownership has no impact on Carbon Emission Disclosure, foreign ownership has no impact on Carbon Emission Disclosure, the independent board of commissioners has no impact on Carbon Emission Disclosure, and the audit committee has a positive impact on Carbon Emission Disclosure.
Keywords: Institutional Ownership; Foreign Ownership; Independent Board Of Commissioners; Audit Committee; Carbon Emission Disclosure.
Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2
Authors: Novia Triana Dewi Ni Putu , Ery Setiawan Putu 
Published: February 2021

The purpose of this study is to find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service.
Keywords: E-Filing, Personal Taxpayers, UTAUT 2.
Kinerja Lingkungan, Kepemilikan Manajemen, Media Exposure dan Corporate Social Responsibility Disclosure
Authors: Arikarsita Ni Wayan , Wirakusuma Made Gede 
Published: February 2021

Corporate Social Responsibility Disclosure is a form of corporate responsibility and commitment in making a positive contribution to the environment, social and economy that is integrated in the company's activities. This study aims to obtain empirical evidence regarding the effect of environmental performance, management ownership, and media exposure on corporate social responsibility disclosure. This research was conducted at manufacturing companies listed on the IDX and registered as participants in the 2016-2018 PROPER period. The sampling method used is purposive sampling. Data collection methods used in this study are non-participant observation methods and documentation. This study uses data analysis techniques in the form of multiple linear regression analysis.The analysis shows that environmental performance, management ownership, and media exposure partially have a positive effect on corporate social responsibility disclosure.
Keywords: Environmental Performance; Management Ownership; Media Exposure; Corporate Social Responsibility Disclosure.
Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi
Authors: Dewi Putu Ratih Kartika , Yenni Latrini Made 
Published: February 2021

The role of supervisors as cooperative internal auditors is very important. Supervisors are tasked with supervising the operations of the cooperative and helping to achieve the goals set by the cooperative. This study aims to determine the effect of independence, competence, training, work experience, and education level on the performance of cooperative supervisors in Buleleng District. The number of samples in this study were 79 respondents. The analysis technique used is multiple linear regression. Research shows that all variables have a positive influence on supervisor performance. This study confirms the attribution theory.
Keywords: Independence; Competence; Training Work Experience; Education Level.
Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan
Authors: Gilbert Gilbert , Monica Georgina Cynthia , Fransisca Yoana , Sitepu Wilsa Road Betterment 
Published: February 2021

Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality.
Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.
Analisis Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 105 pada Pembiayaan Mudharabah
Authors: Triyana Hasibuan Henny 
Published: February 2021

The purpose of this study was to analyze the implementation of PAK 105 in mudharabah financing at PT. Bank Muamalat Indonesia Denpasar Branch in 2020. The research method used was a qualitative research method. The results showed, The recognition process at PT. Bank Muamalat Indonesia Tbk. Adapted to generally accepted standards, namely PSAK No. 105, Measurement of investment in PT. Bank Muamalat Indonesia Tbk. in cash, measured at the amount paid in accordance with PSAK 105, Presentation of mudharabah financing at PT. Bank Muamalat Indonesia Tbk. presented in the balance sheet on the element of assets equal to bank bills to customers and in accordance with PSAK 105, mudharabah financing disclosed by PT. Bank Muamalat Indonesia Tbk in the financial statements and notes to the financial statements in accordance with PSAK 105.
Keywords: Accounting Treatment; Mudharabah Financing; PSAK No. 105.
Pengaruh Likuiditas, Profitabilitas, Struktur Modal, dan Harga Saham terhadap Kebijakan Dividen pada Perusahaan Consumer Goods
Authors: Purnasari Nina , Sylvia Sylvia , William Vivian 
Published: February 2021

The purpose of the research is to know and analyze the influence of liquidity, profitability, capital structure and share price on dividend policy on Consumer Goods Companies listed on the Indonesia Stock Exchange period 2014-2018. This research uses quantitative research. Quantitative research approach. The nature of research is a causal relationship. The collection of this research data by means of documentation. The population of this study is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2014-2018. A research sample of 16 Consumer Goods Companies listed on the Indonesia Stock Exchange period 2014-2018. The research model is multiple linear regressions. The results of this study are Liquidity, profitability, capital structure and share price simultaneously and partially affect the dividend policy on Consumer Goods Companies.
Keywords: Liquidity, Profitability; Capital Structure; Share Price; Dividend Policy.
Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
Authors: Dewi Putu Purnama , Edward Narayana I Putu 
Published: February 2021

The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are secondary data in the form of environmental cost, return on equity, CSR Index, and Tobins'Q. The data is obtained from the Indonesia Stock Exchange website and related company websites. The results of this study indicate that the effect on green accounting has a positive effect on firm value, this is obtained from a significance value of 0.003 with a beta coefficient value of 0.228. Profitability also has a positive influence on firm value is a positive influence, this is indicated by a significance value of 0.000 with a beta coefficient value of 0.724. The effect of corporate social responsibility on firm value also shows a positive direction, as indicated by a significance value of 0.011 with a positive beta coefficient value of 0.210.
Keywords: Green Accounting; Profitability; Corporate Social Responsibility; Firm Value.
Determinants and Consequences of Students Learning Satisfaction During Covid-19 Pandemic
Authors: Saragih Arfah Habib , Adwie Joansyah , Hendrawan Adang 
Published: February 2021

This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157 students. Results indicate that students' perceptions of online learning had a positive effect on student satisfaction, intention to use, and student learning performance. Further, student satisfaction has a positive effect on student learning performance but does not affect the intention to use. The implications for lecturers, students, and faculties are also discussed.
Keywords: student perception, online learning, student satisfaction, student performance, intention to use, covid-19 pandemic
Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration Of Technology Industry 4.0
Authors: Mappadang Agoestina , Yuliansyah Yuliansyah 
Published: February 2021

This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which forces people to face and act on these changes and may get impacted on fraudulent financial reporting. As Industry 4.0 ushers the use of new technology, the use of computerized systems for huge data analysis has advantage and disadvantage in audit and fraud detection. Therefore, our research uses the integration of technology 4.0 as a moderating variable on fraudulent financial reporting. This study also aims to determine fraud with the Beneish M-Score as a financial forensic tool to gage potential fraud in firms' financial statements. The population of this study was drawn from five priority sectors of the Making Indonesia 4.0 program, namely industries in five manufacturing subsectors listed on the Indonesia Stock Exchange. Results indicate that pressure does not have significant effect on fraudulent financial reporting. On the other hand, the opportunity with effective monitoring variable has a negative significant effect on fraudulent financial reporting, whereas rationalization has a positive significant effect on fraudulent financial reporting. The integration of Industry 4.0 variable moderates the effect of fraud on fraudulent financial reporting.
Keywords: fraud triangle, technology industry, pressure, opportunity, rationalization
British-Qualified Accountants Outside the UK: Post-Brexit Case
Authors: Jallow Ousman , Fanani Zaenal , Hamidah Hamidah 
Published: February 2021

This study aims to explore the impact of Brexit on the employment of accountants and auditors who already had a UK qualification. This study also assesses if they will be allowed to work outside the UK after Brexit. This study used data collected through interview and collation of previous research articles, reports magazine, and other secondary source of data. Results revealed that auditors and accountants might be potentially affected negatively by a change in their capacity to carry out audits and accounting service across borders, as the number of those who carry out such work may be quite small. This paper hopes to serve as a useful insight for stakeholder discussions, such as practitioners and standard setters, and in making decisions on strategy in the medium term and the regulation of the accountancy and audit profession post-Brexit. As the shape of Brexit becomes more explicit, the Financial Reporting Council's primary objective is to have a seamless transition and a continuation of high professional standards and a properly functioning audit and accountancy profession.
Keywords: Brexit; Accountants; European Union; United Kingdom
Data Mining Pada Faktor-Faktor Potensi Daerah di Kabupaten Sidoarjo Provinsi Jawa Timur
Authors: Lestari Trianingsih Eni , Permadi Hendro , Susilowati Sri 
Published: February 2021

Abstrak: Kabupaten Sidoarjo merupakan salah satu kabupaten yang terletak di provinsi Jawa Timur dan merupakan daerah yang mengalami perkembangan cukup pesat. Keberhasilan ini dicapai karena berbagai potensi yang ada di wilayahnya. Artikel ini bertujuan untuk mengetahui faktor-faktor yang mendominasi potensi daerah Kabupaten Sidoarjo dengan menggunakan data mining. Hasil penelitian menunjukkan bahwa Desa Keboansikep, Sawotratap, Tebel, Keboananom, Gedangan, Keboguyang, Ketajen, Sidomulyo, Terik, Ponokawan, Sedengan Mijen dan Barengkrajan merupakan desa yang memiliki potensi daerah terbaik di Kabupaten Sidoarjo. Berdasarkan metode klasifikasi diperoleh Desa Keboansikep, Sawotratap, Tebel, Keboananom, Gedangan, dan Ketajen (Kecamatan Gedangan) memiliki potensi daerah berupa faktor pertanian yakni hasil panen padi dan palawija. Seluruh hunian di Desa Keboguyang (Kecamatan Jabon) telah memiliki IMB. Sedangkan Desa Sidomulyo, Terik, Ponokawan, Sedengan Mijen dan Barengkrajan (Kecamatan Krian) mempunyai faktor pendidikan usia dini yang tinggi yakni murid TK, Guru TK dan Sekolah TK.
Kata Kunci: Data Mining, Potensi Daerah, analisis biplot
Penentuan Rute Terpendek dengan Menggunakan Algoritma Dijkstra pada Jalur Bus Sekolah
Authors: Gautama I Putu Winada , Hermanto Koko 
Published: February 2021

Peran angkutan umum atau bus sekolah sangat vital dalam mengurangi pelanggaran lalu lintas bagi pengendara di bawah umur. Alat transportasi bus sekolah mulai populer di Bali. Khususnya di kota Denpasar, dinas perhubungan Kota Denpasar sudah beroperasi pada bulan September 2017. Salah satu optimasi yang dapat dilakukan adalah menentukan jarak terpendek dari rute bus sekolah. Semakin pendek jarak yang dilalui tentunya berdampak pada biaya dan waktu. Biaya yang dikeluarkan dapat diminimalkan dan waktu tempuh lebih efisien. Berdasarkan hasil yang diperoleh bahwa biaya bahan bakar yang dihabiskan bus sekolah shift pagi adalah Rp 70.132,-. Hasil ini dapat memberikan gambaran untuk Dinas Perhubungan kota Denpasar mengenai terapan matematika dalam menentukan rute yang dapat mengoptimalkan pengeluaran biaya bahan bakar