Wibowo
35
Business
Proposes of this observation is to know how big the effect of application of fraud early warning system to business activity that happen in accompany. Because of that, fraud needs more attention and how can fraud early warning system prohibit fraud happen in some business activity of one company.nThis observation did with spread the questioner to employees in a company to know how big the effect of this fraud early warning system. Data analysis is using simple regression method where test to quality of qualitative data using validity test and reliability test, hypothesis test using fit model testing and F tests.nBased on the result of validity test and reliability test, get the valid and reliable result. Based on the result of fit model testing, get the result that the implementation of fraud early warning system is not effective in this company. This is show from R^2 value as 0.011. which means independents variable just available to clarify dependent variable as 1.1%. Meanwhile, from result of simultaneous simple regression testing, get that fraud early warning system is not significant affected its business activity. This is show from p2 value as 0.996. which higher than alpha 0.05.
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35
Business
Proposes of this observation is to know how big the effect of application of fraud early warning system to business activity that happen in accompany. Because of that, fraud needs more attention and how can fraud early warning system prohibit fraud happen in some business activity of one company.nThis observation did with spread the questioner to employees in a company to know how big the effect of this fraud early warning system. Data analysis is using simple regression method where test to quality of qualitative data using validity test and reliability test, hypothesis test using fit model testing and F tests.nBased on the result of validity test and reliability test, get the valid and reliable result. Based on the result of fit model testing, get the result that the implementation of fraud early warning system is not effective in this company. This is show from R^2 value as 0.011. which means independents variable just available to clarify dependent variable as 1.1%. Meanwhile, from result of simultaneous simple regression testing, get that fraud early warning system is not significant affected its business activity. This is show from p2 value as 0.996. which higher than alpha 0.05.
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Wibowo
35
Business
Proposes of this observation is to know how big the effect of application of fraud early warning system to business activity that happen in accompany. Because of that, fraud needs more attention and how can fraud early warning system prohibit fraud happen in some business activity of one company.nThis observation did with spread the questioner to employees in a company to know how big the effect of this fraud early warning system. Data analysis is using simple regression method where test to quality of qualitative data using validity test and reliability test, hypothesis test using fit model testing and F tests.nBased on the result of validity test and reliability test, get the valid and reliable result. Based on the result of fit model testing, get the result that the implementation of fraud early warning system is not effective in this company. This is show from R^2 value as 0.011. which means independents variable just available to clarify dependent variable as 1.1%. Meanwhile, from result of simultaneous simple regression testing, get that fraud early warning system is not significant affected its business activity. This is show from p2 value as 0.996. which higher than alpha 0.05.
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35
Business
Proposes of this observation is to know how big the effect of application of fraud early warning system to business activity that happen in accompany. Because of that, fraud needs more attention and how can fraud early warning system prohibit fraud happen in some business activity of one company.nThis observation did with spread the questioner to employees in a company to know how big the effect of this fraud early warning system. Data analysis is using simple regression method where test to quality of qualitative data using validity test and reliability test, hypothesis test using fit model testing and F tests.nBased on the result of validity test and reliability test, get the valid and reliable result. Based on the result of fit model testing, get the result that the implementation of fraud early warning system is not effective in this company. This is show from R^2 value as 0.011. which means independents variable just available to clarify dependent variable as 1.1%. Meanwhile, from result of simultaneous simple regression testing, get that fraud early warning system is not significant affected its business activity. This is show from p2 value as 0.996. which higher than alpha 0.05.
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Abubakar Arif
16
cost method ; manufacture company
The aim of this research is to find the influence of inventory cost flow methods. Inventory value, inventory turnover and gross profit margin to the company market value. The research data was gathered from the annually financial report 72 manufacturer companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2003-2006. Cut of the 72 manufacturer companies, 21 companies implemented the FIFO inventory costs flow method and 51 companies implemented the average inventory cost flow method. These samples were chooses by applying the purposed sampling method and pooling data.nThe analysis was calculated by using normalization data test, classic assumption test consist of autocorrelation, heterrocsedacity, multicolinearitas. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with t test and F test also independents t test act as a support for hypothesis test. n
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16
cost method ; manufacture company
The aim of this research is to find the influence of inventory cost flow methods. Inventory value, inventory turnover and gross profit margin to the company market value. The research data was gathered from the annually financial report 72 manufacturer companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2003-2006. Cut of the 72 manufacturer companies, 21 companies implemented the FIFO inventory costs flow method and 51 companies implemented the average inventory cost flow method. These samples were chooses by applying the purposed sampling method and pooling data.nThe analysis was calculated by using normalization data test, classic assumption test consist of autocorrelation, heterrocsedacity, multicolinearitas. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with t test and F test also independents t test act as a support for hypothesis test. n
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Bambang Sudaryono
18
Finance ; Public Company
The research based on random data from 68 listed company in Jakarta Stock Exchange in 2000. There are 25 company reported information about environment and the others did not report environment disclosure. The objective of the research is to know how listed company in JSX reported voluntary disclosure and how did listed company report mandatory environmental disclosure.nThe research used univariat test for comparing mandatory disclosure and voluntary disclosure used by listed company in Jakarta Stock Exchange. The result of the research is the listed company reported voluntary environmental disclosure more informative than listed company reported mandatory environmental disclosure in financial statements. The other results of the result is more complete items reported in mandatory disclosure more informative environmental data reported by listed company.n
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18
Finance ; Public Company
The research based on random data from 68 listed company in Jakarta Stock Exchange in 2000. There are 25 company reported information about environment and the others did not report environment disclosure. The objective of the research is to know how listed company in JSX reported voluntary disclosure and how did listed company report mandatory environmental disclosure.nThe research used univariat test for comparing mandatory disclosure and voluntary disclosure used by listed company in Jakarta Stock Exchange. The result of the research is the listed company reported voluntary environmental disclosure more informative than listed company reported mandatory environmental disclosure in financial statements. The other results of the result is more complete items reported in mandatory disclosure more informative environmental data reported by listed company.n
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Susi Dwimulyani
14
stock split ; public company
This research is designed to examine the stock split in Indonesia Capital Market. We want to get empirical evidence the relationship and the effect of stock market price and frequency of stock trading and companies operating income, before and after stock split.nResearch samples were selected using purposive (judgment) sampling method among listed company in Jakarta Stock Exchange (JSX) and ninety two companies could meet as research sample, where they are company that listed from 2000-2006. Afterwards this samples classified into fourty six stock splitter companies and fourty six non stock splitter companies.nBefore hypothesis test, normality data test using one sample Kolmogorov Smirnov test to determine whether the data were normal or not, multicolinearity test to determine whether discovered relationship among independent variables and autocorrelation test to examine the correlation error between period. The hypothesis test are tested using the logistic regression to see weather the stock market price and frequency of stock trading have significant influence to the stock split, and using the paired sample t-test to compare the fourty six stock splitter companies have the increasing frequency of stock trading and operating income, before and after stock split.nThis result of the logistic regression showed that stock market price influence stock split but the frequency of stock trading did not. The result of paired t-test showed that there had no increasing
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14
stock split ; public company
This research is designed to examine the stock split in Indonesia Capital Market. We want to get empirical evidence the relationship and the effect of stock market price and frequency of stock trading and companies operating income, before and after stock split.nResearch samples were selected using purposive (judgment) sampling method among listed company in Jakarta Stock Exchange (JSX) and ninety two companies could meet as research sample, where they are company that listed from 2000-2006. Afterwards this samples classified into fourty six stock splitter companies and fourty six non stock splitter companies.nBefore hypothesis test, normality data test using one sample Kolmogorov Smirnov test to determine whether the data were normal or not, multicolinearity test to determine whether discovered relationship among independent variables and autocorrelation test to examine the correlation error between period. The hypothesis test are tested using the logistic regression to see weather the stock market price and frequency of stock trading have significant influence to the stock split, and using the paired sample t-test to compare the fourty six stock splitter companies have the increasing frequency of stock trading and operating income, before and after stock split.nThis result of the logistic regression showed that stock market price influence stock split but the frequency of stock trading did not. The result of paired t-test showed that there had no increasing
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Hasnawati
18
earnings management ; accounting
This study analyzed about factors (ownership structure, debt covenant hypothesis, political cost hypothesis, growth and earnings management) that effect in choosing the conservation of accounting method. In this study, conservatism is proxies by using minimum has two categories: 1)using average method in valuation of inventories, 2) using double declining balance method in depreciation of fixed assets, 3) using double declining balance method in amortization of intangible assets, and 4) research and development recognized as cost in current period.nThe object of this study is manufacturing and service companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2002-2005 using purposive judgment sampling. Hypothesis test of this study using logistic regression method with α – 5% revealed that none of those factors effect in choosing conservatism of accounting method.n
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18
earnings management ; accounting
This study analyzed about factors (ownership structure, debt covenant hypothesis, political cost hypothesis, growth and earnings management) that effect in choosing the conservation of accounting method. In this study, conservatism is proxies by using minimum has two categories: 1)using average method in valuation of inventories, 2) using double declining balance method in depreciation of fixed assets, 3) using double declining balance method in amortization of intangible assets, and 4) research and development recognized as cost in current period.nThe object of this study is manufacturing and service companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2002-2005 using purposive judgment sampling. Hypothesis test of this study using logistic regression method with α – 5% revealed that none of those factors effect in choosing conservatism of accounting method.n
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13. Peningkatan penerimaan pajak tahun 2007 (perbaikan iklim investasi melalui peraturan perpajakan)
Sugianto
8
Tax
nPeningkatan penerimaan di sektor pajak 505,9 triliun rupiah dibandingkan tahun 2006 sebesar 423,6 triliun. Perlunya kerja keras bagi pengelola keuangan Negara untuk bias mengatur dan menjalankan roda pemerintahan, khususnya aparatur perpajakan dengan kondisi pertumbuhan ekonomi yang diperkirakan melambat, baik Indonesia sendiri dan keterkaitan ekonomi global yang memang cenderung mengalami penurunan.nSudah lama kita terpuruk hingga kini kita hanya bias melihat upaya-upaya pemulihan yang dilakukan oleh pemerintah yang hasilnya tidak lebih meringankan beban hidup, tetapi malah cenderung lebih sulit. Demikian pula masyarkat pada umumnya, nampaknya seperti tidak bias berbuat apapun untuk ikut memulihkan perekonomian. Karena sudah tanpa daya lagi akibat beban berat yang sedang diderita saat ini, disebabkan harga-harga cenderung mahal.nTidak bias ditawar lagi perbaikan iklim investasi menajdi kewajiban nomor satu dengan melakukan perubahan peraturan perpajakan yang dapat diterima oleh pelaku dunia usaha. Undang-Undang kepabeanan yang baru menerapkan pengenaan pungutan ekspor komoditas tertentu.n
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8
Tax
nPeningkatan penerimaan di sektor pajak 505,9 triliun rupiah dibandingkan tahun 2006 sebesar 423,6 triliun. Perlunya kerja keras bagi pengelola keuangan Negara untuk bias mengatur dan menjalankan roda pemerintahan, khususnya aparatur perpajakan dengan kondisi pertumbuhan ekonomi yang diperkirakan melambat, baik Indonesia sendiri dan keterkaitan ekonomi global yang memang cenderung mengalami penurunan.nSudah lama kita terpuruk hingga kini kita hanya bias melihat upaya-upaya pemulihan yang dilakukan oleh pemerintah yang hasilnya tidak lebih meringankan beban hidup, tetapi malah cenderung lebih sulit. Demikian pula masyarkat pada umumnya, nampaknya seperti tidak bias berbuat apapun untuk ikut memulihkan perekonomian. Karena sudah tanpa daya lagi akibat beban berat yang sedang diderita saat ini, disebabkan harga-harga cenderung mahal.nTidak bias ditawar lagi perbaikan iklim investasi menajdi kewajiban nomor satu dengan melakukan perubahan peraturan perpajakan yang dapat diterima oleh pelaku dunia usaha. Undang-Undang kepabeanan yang baru menerapkan pengenaan pungutan ekspor komoditas tertentu.n
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Wibowo
18
Dividen ; Stock ; BEJ
The objective of this research was to analyze the impact of ex-dividend date announcement in Jakarta Stock Exchange (JSX) on stock return during the period of 2000-2004. This research takes 25 corporation samples which are divided into two groups, namely increasing dividend group and decreasing dividend group. nThe method used in this research is event study that observed the stock return movement in capital market. The observation period was during 15 days before and 15 days after ex-dividend date. In order to examine the existence of price reaction, the abnormal return was conducted during the event period towards the increasing dividend declaration (increasing dividend and decreasing dividend) and dependent variable used was stock return.nThe calculation of this research using paired sample t test, was to prove if there is any stock return differences between before and after ex-dividend date announcement with the presence of increasing dividend declaration and decreasing dividend declaration in Jakarta Stock Exchange (JSX).nThe result of this research had shown two conclusions that for the increasing dividend group, there were no stock return (abnormal return) difference between before and after ex-dividend date due to the increasing dividend declaration in Jakarta Stock Exchange (JSX) and fro the decreasing dividend group there was stock return (abnormal return) difference between before and after ex-dividend date due to decreasing dividend declaration in Jakarta Stock Exchange (JSX).n
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18
Dividen ; Stock ; BEJ
The objective of this research was to analyze the impact of ex-dividend date announcement in Jakarta Stock Exchange (JSX) on stock return during the period of 2000-2004. This research takes 25 corporation samples which are divided into two groups, namely increasing dividend group and decreasing dividend group. nThe method used in this research is event study that observed the stock return movement in capital market. The observation period was during 15 days before and 15 days after ex-dividend date. In order to examine the existence of price reaction, the abnormal return was conducted during the event period towards the increasing dividend declaration (increasing dividend and decreasing dividend) and dependent variable used was stock return.nThe calculation of this research using paired sample t test, was to prove if there is any stock return differences between before and after ex-dividend date announcement with the presence of increasing dividend declaration and decreasing dividend declaration in Jakarta Stock Exchange (JSX).nThe result of this research had shown two conclusions that for the increasing dividend group, there were no stock return (abnormal return) difference between before and after ex-dividend date due to the increasing dividend declaration in Jakarta Stock Exchange (JSX) and fro the decreasing dividend group there was stock return (abnormal return) difference between before and after ex-dividend date due to decreasing dividend declaration in Jakarta Stock Exchange (JSX).n
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Hotman T Pohan
23
Tax - Public Company
The effort of tax planning by management or owner of corporate to decreas pay off tax obligation of corporation. Tax avoidance is part of tax planning without conflict with tax rule, meanwhile tax evasion is tax planning that to conflict with tax rule. There are two kind of income for tax, first is income before tax which its calculation base on generally accepted accounting principles, second is income tax which calculation base on rule of statutory, however income tax can not be known directly therefore was is need estimated number for its proxy.nThe different kind of income is namely book-tax different (BTD), its proxy for tax avoidance. The objective of this research is to prove the factors that assumed influence book-tax different significantly or not. The methodology of this research is multivariate analysis with independent variables which are institutional ownership. Tobin Q, income smoothing, discreanary accrual proxy for earning management, effective tax rate, and deferred tax expense.nThe result of this research, is to prove that earning management influence negatively and significantly toward book-tax difference, income smoothing influence positively and significantly, effective tax rate influence positive and significantly toward book-tax difference, meanwhile institutional ownership and deffered tax expense has no influence toward book-tax different, simultaniously all factors significantly influence toward book-tax different with coefficient determination 26.5%.n
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23
Tax - Public Company
The effort of tax planning by management or owner of corporate to decreas pay off tax obligation of corporation. Tax avoidance is part of tax planning without conflict with tax rule, meanwhile tax evasion is tax planning that to conflict with tax rule. There are two kind of income for tax, first is income before tax which its calculation base on generally accepted accounting principles, second is income tax which calculation base on rule of statutory, however income tax can not be known directly therefore was is need estimated number for its proxy.nThe different kind of income is namely book-tax different (BTD), its proxy for tax avoidance. The objective of this research is to prove the factors that assumed influence book-tax different significantly or not. The methodology of this research is multivariate analysis with independent variables which are institutional ownership. Tobin Q, income smoothing, discreanary accrual proxy for earning management, effective tax rate, and deferred tax expense.nThe result of this research, is to prove that earning management influence negatively and significantly toward book-tax difference, income smoothing influence positively and significantly, effective tax rate influence positive and significantly toward book-tax difference, meanwhile institutional ownership and deffered tax expense has no influence toward book-tax different, simultaniously all factors significantly influence toward book-tax different with coefficient determination 26.5%.n
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Dady Suhadi
19
manufacture industry
This research is aimed as finding out how the activity ratio, profitability ratio, leverage ratio and evaluation ratio against the stock price of food and beverage manufacture industry. The research design used is correlation research in order to see the influence of the independent variable against the dependent variable with data structure using data pooling which combines data cross sections (20 food and beverage manufacture industries) and time series (2000-2005 period). Double regression method is used to answer research hypothesis by doing several tests i.e. normality test, classic assumption test (multicollinearity, autocorrelation, heterrocsedacity) and theory hypothesis test (R2 test, Simultaneous Test, ad Individual Test).nThe result of this analysis shows that activity ratio (inventory turnover, assets turnover) and leverage ratio (debt to equity ratio, debt to assets ratio) significantly influences the stock price of food and beverage manufacture industry, while profitability ratio (ROA) and enterprise assessment ratio (EPS and PBV) do not significantly influence the food and beverage manufacture industry.
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19
manufacture industry
This research is aimed as finding out how the activity ratio, profitability ratio, leverage ratio and evaluation ratio against the stock price of food and beverage manufacture industry. The research design used is correlation research in order to see the influence of the independent variable against the dependent variable with data structure using data pooling which combines data cross sections (20 food and beverage manufacture industries) and time series (2000-2005 period). Double regression method is used to answer research hypothesis by doing several tests i.e. normality test, classic assumption test (multicollinearity, autocorrelation, heterrocsedacity) and theory hypothesis test (R2 test, Simultaneous Test, ad Individual Test).nThe result of this analysis shows that activity ratio (inventory turnover, assets turnover) and leverage ratio (debt to equity ratio, debt to assets ratio) significantly influences the stock price of food and beverage manufacture industry, while profitability ratio (ROA) and enterprise assessment ratio (EPS and PBV) do not significantly influence the food and beverage manufacture industry.
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Christian Dwi Astuti
18
Finance ; Corporate Governance
The objective of this analyzing the influence of Corporate Governance mechanism to the probability of financial distresses firms and the difference influence of Corporate Governance structure between financially and non financially distressed firms in manufacturing companies listed at Indonesia Stock Exchange in 2004-2006. This research data obtained 148 companies, in which is consisted of 55 financially distressed firms 93 non financially distresses firms using judgment purposive sampling method. By α = 5%, this research using Logistic Test and Mann-Whitney Test and One sample T – test to analyze the hypothesis.nThe result shows that the board of commissioner, board of directors, audit committee, independent commissioners, turnover of directors, institutional ownership, and total asset doesn’t have influence to probability of financially distressed firms. Meanwhile to see the difference Corporate Governance structure between financially distressed firm and non financially distressed firm shows that only the size of board directors has significant difference between two groups.n
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18
Finance ; Corporate Governance
The objective of this analyzing the influence of Corporate Governance mechanism to the probability of financial distresses firms and the difference influence of Corporate Governance structure between financially and non financially distressed firms in manufacturing companies listed at Indonesia Stock Exchange in 2004-2006. This research data obtained 148 companies, in which is consisted of 55 financially distressed firms 93 non financially distresses firms using judgment purposive sampling method. By α = 5%, this research using Logistic Test and Mann-Whitney Test and One sample T – test to analyze the hypothesis.nThe result shows that the board of commissioner, board of directors, audit committee, independent commissioners, turnover of directors, institutional ownership, and total asset doesn’t have influence to probability of financially distressed firms. Meanwhile to see the difference Corporate Governance structure between financially distressed firm and non financially distressed firm shows that only the size of board directors has significant difference between two groups.n
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Wibiwo
19
Economic ; BEJ
Generally, the purposes of company are for increasing the profit and creating shareholders wealth. Economic Value Added is a system which suitable to measure economic profitability of the company that state the wealthy only can create if the company can fulfill all of the operating cost and cost of capital. The objectives of composing this thesis to get the empirical illustration about Economic Value Added (EVA). Market Value Added (MVA), and to know the impact Economic Value Added toward Market Value Added on 20 companies listed in Jakarta Stock Exchange (JSX) which perform the most active stock period 2001 until 2005.nThese data researches get from secondary data with purposive random sampling method, such as Jakarta Stock Exchange (JSX) Statistics and Indonesian Capital Market Directory (ICMD). In this thesis, the research design used is correlation descriptive conclusion is that EVA has increased every year as MVA during 2001-2003, but in 2004-2005 the MVA has decreased, and moreever. EVA was positively influencing MVA but least significant on 20 companies that have most active stock listed in Jakarta Stock Exchange (JSX).n
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19
Economic ; BEJ
Generally, the purposes of company are for increasing the profit and creating shareholders wealth. Economic Value Added is a system which suitable to measure economic profitability of the company that state the wealthy only can create if the company can fulfill all of the operating cost and cost of capital. The objectives of composing this thesis to get the empirical illustration about Economic Value Added (EVA). Market Value Added (MVA), and to know the impact Economic Value Added toward Market Value Added on 20 companies listed in Jakarta Stock Exchange (JSX) which perform the most active stock period 2001 until 2005.nThese data researches get from secondary data with purposive random sampling method, such as Jakarta Stock Exchange (JSX) Statistics and Indonesian Capital Market Directory (ICMD). In this thesis, the research design used is correlation descriptive conclusion is that EVA has increased every year as MVA during 2001-2003, but in 2004-2005 the MVA has decreased, and moreever. EVA was positively influencing MVA but least significant on 20 companies that have most active stock listed in Jakarta Stock Exchange (JSX).n
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Muhammad Nuryanto
18
Asymmetry ; cost
nThis study intends to investigate the relationship between disclosure, asymmetry information and cost of capital. The samples of this study cover about 40 manufacturer companies listed at Jakarta Stock Exchange in 2004 that selected using purposive random sampling. The analysis method used to test is simple regression, Kolmogorov-Smirnov and P-Plot.nThe study result were as follows, first hypothesis show there is no relationship between disclosure and asymmetry information. Second hypothesis result show that there is a positive relationship between asymmetry information and cost of capital. Third hypothesis, there is a relationship between disclosure and cost of capital.n
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18
Asymmetry ; cost
nThis study intends to investigate the relationship between disclosure, asymmetry information and cost of capital. The samples of this study cover about 40 manufacturer companies listed at Jakarta Stock Exchange in 2004 that selected using purposive random sampling. The analysis method used to test is simple regression, Kolmogorov-Smirnov and P-Plot.nThe study result were as follows, first hypothesis show there is no relationship between disclosure and asymmetry information. Second hypothesis result show that there is a positive relationship between asymmetry information and cost of capital. Third hypothesis, there is a relationship between disclosure and cost of capital.n
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Yoseph Agus BBN
12
Tax
Tax management in Indonesia actually is not a new issue. While taxpayers in other countries comply their taxes objectively and fairly, Indonesia taxpayers are struggling to put their right properly. In this circumstances, tax management is badly needed. At the starting point of forming a firm, tax implementation, appeal and tax court, tax management should be designed based on professionals manners. Finally, at the closing phase, tax management should be conducted comprehensively within integration of overall managerial activities.
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12
Tax
Tax management in Indonesia actually is not a new issue. While taxpayers in other countries comply their taxes objectively and fairly, Indonesia taxpayers are struggling to put their right properly. In this circumstances, tax management is badly needed. At the starting point of forming a firm, tax implementation, appeal and tax court, tax management should be designed based on professionals manners. Finally, at the closing phase, tax management should be conducted comprehensively within integration of overall managerial activities.
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Abubakar Arif
12
Manufacture - BEJ
The research aims distinguish differentiation profitability (gross profit margin, operating profit margin, net profit margin, earnings per share, return on total assets, and return on total equity of manufacturing company listed in Indonesia Stock Exchange before and after implementing good corporate governance.nOne hundred and fourty for manufacturing registered companies in Indonesia Stock Exchange were used as research sample. These samples were selected by using purposive sampling method using criteria that determined by researcher and Bapepam decision no.399/BEJ/07-2001. The result of the research, there is significant differentiation of profitability before and after implementing good corporate governance.n
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12
Manufacture - BEJ
The research aims distinguish differentiation profitability (gross profit margin, operating profit margin, net profit margin, earnings per share, return on total assets, and return on total equity of manufacturing company listed in Indonesia Stock Exchange before and after implementing good corporate governance.nOne hundred and fourty for manufacturing registered companies in Indonesia Stock Exchange were used as research sample. These samples were selected by using purposive sampling method using criteria that determined by researcher and Bapepam decision no.399/BEJ/07-2001. The result of the research, there is significant differentiation of profitability before and after implementing good corporate governance.n
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Etty Murwaningsari Nasser
20
Organizational Performance
The objective of this research is to examine the relation between several factors which influence balance scorecard (e.g. organization Size, Product Life Cycle, Market Position) and balance scorecard. The further investigation is to examine the relation between balance scorecard and performance with organization Size. Product Life Cycle, and Market Position as moderating variable.nThe research examined 20 manufacturing companies in 2007. The primary data were collected by questionnaire, and the number of respondent are 20 monetary manager of manufacturing business consist of organizational size, product life cycle, market position and the usage of four perspective of balance scorecard. Statistical test is using multiple regression and moderated regression analysis.nThe empirical result of this research shows that first, only market position which has significant influence to the usage of balance scorecard. Second, the usage of balanced scorecard does not benefit for large organization to increase Organizational Performance. Third, the usage of balance scorecard does not benefit for organization in introduction stage to increase Organizational Performance. And finally, the usage of balance scorecard does not benefit for organization with strong market position to increase Organizational Performance.
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20
Organizational Performance
The objective of this research is to examine the relation between several factors which influence balance scorecard (e.g. organization Size, Product Life Cycle, Market Position) and balance scorecard. The further investigation is to examine the relation between balance scorecard and performance with organization Size. Product Life Cycle, and Market Position as moderating variable.nThe research examined 20 manufacturing companies in 2007. The primary data were collected by questionnaire, and the number of respondent are 20 monetary manager of manufacturing business consist of organizational size, product life cycle, market position and the usage of four perspective of balance scorecard. Statistical test is using multiple regression and moderated regression analysis.nThe empirical result of this research shows that first, only market position which has significant influence to the usage of balance scorecard. Second, the usage of balanced scorecard does not benefit for large organization to increase Organizational Performance. Third, the usage of balance scorecard does not benefit for organization in introduction stage to increase Organizational Performance. And finally, the usage of balance scorecard does not benefit for organization with strong market position to increase Organizational Performance.
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Abubakar Arif
14
profit ; administration n
nThis thesis is to examine capability of net income, account receivable, inventory, operating expense and gross profit margin ratio to sales in predict of net income to the next year. Financial information is getting from financial statement of 35 manufacture companies that listed in Bursa Efek Jakarta (BEJ) of the year 2004-2006. Analyzed of data using Multiple Regression Analysis.nThe result of this research is to feature of net income, account receivable, operating expense and gross profit margin ratio to profitable in predict of net income of the next year. Partially, only net income that have significant influence to net income of the next year.n
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14
profit ; administration n
nThis thesis is to examine capability of net income, account receivable, inventory, operating expense and gross profit margin ratio to sales in predict of net income to the next year. Financial information is getting from financial statement of 35 manufacture companies that listed in Bursa Efek Jakarta (BEJ) of the year 2004-2006. Analyzed of data using Multiple Regression Analysis.nThe result of this research is to feature of net income, account receivable, operating expense and gross profit margin ratio to profitable in predict of net income of the next year. Partially, only net income that have significant influence to net income of the next year.n
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Farah Margaretha
15
finance ; industry
The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt, and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005.nData analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used on this research are working capital, fixed financial assets, financial debt, and firm size and the dependent variable is profitability.nBased on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability.nThe implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.n
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15
finance ; industry
The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt, and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005.nData analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used on this research are working capital, fixed financial assets, financial debt, and firm size and the dependent variable is profitability.nBased on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability.nThe implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.n
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Muhammad Nuryatno
20
Assets ; Manufacture ; BEJ
The objective of this thesis is to identify the influences of firm’s size, leverage ratio, and accounting ROA to the depreciation method selection for plant assets in manufacturing companies listed in Jakarta Stock Exchange. The dependent variable in this research is depreciation method selection, which is measured by nominal scale, while the independent variables consists firm’s size, leverage ratio, and accounting ROA is measured by metric scale. The data in this research includes 55 manufacturing companies which were selected by using a purposive judgment sampling in the period of 2002 until 2005. The method used in this research are normality test, classic assumption, and hypothesis test by using logistic regression analysis.nThe result of this research is that at the alpha rate of 5% , each of the independent variables including firm’s size, leverage ratio, and ROA- do not have significant influences to the depreciation method selection for plant assets in the manufacturing companies listed in Jakarta Stock Exchange. Meanwhile, a simultaneous test performed to these three independent variables doesn’t show a result of significant influence to the depreciation method selection for plant assets in those companies neither.n
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20
Assets ; Manufacture ; BEJ
The objective of this thesis is to identify the influences of firm’s size, leverage ratio, and accounting ROA to the depreciation method selection for plant assets in manufacturing companies listed in Jakarta Stock Exchange. The dependent variable in this research is depreciation method selection, which is measured by nominal scale, while the independent variables consists firm’s size, leverage ratio, and accounting ROA is measured by metric scale. The data in this research includes 55 manufacturing companies which were selected by using a purposive judgment sampling in the period of 2002 until 2005. The method used in this research are normality test, classic assumption, and hypothesis test by using logistic regression analysis.nThe result of this research is that at the alpha rate of 5% , each of the independent variables including firm’s size, leverage ratio, and ROA- do not have significant influences to the depreciation method selection for plant assets in the manufacturing companies listed in Jakarta Stock Exchange. Meanwhile, a simultaneous test performed to these three independent variables doesn’t show a result of significant influence to the depreciation method selection for plant assets in those companies neither.n
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Christina Dwi Astuti
16
Finance
The aim of this research is to find out which are factors that impact the timeliness of company’s financial statement. The object of this research is companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2001-2005 using purposive judgment sampling. From 207 companies, there are 125 companies being samples of this research. Hypothesis test of this research is using logistic regression method, with α = 5% revealed that auditor reputations, audit opinion, size (proxy by market values) and ownership structure (outsider and insider) have impact to the timeliness of financial statement; but leverage (proxy by debt to equity ratio), ages and profitability (proxy by ROA) haven’t impact to the timeliness of financial statement.
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16
Finance
The aim of this research is to find out which are factors that impact the timeliness of company’s financial statement. The object of this research is companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2001-2005 using purposive judgment sampling. From 207 companies, there are 125 companies being samples of this research. Hypothesis test of this research is using logistic regression method, with α = 5% revealed that auditor reputations, audit opinion, size (proxy by market values) and ownership structure (outsider and insider) have impact to the timeliness of financial statement; but leverage (proxy by debt to equity ratio), ages and profitability (proxy by ROA) haven’t impact to the timeliness of financial statement.
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Susi Dwimulyani
15
Accounting
This paper is want to study and check the influence of accounting methods choices to underpricing level of Initial Public Offering (IPO). Sample data are used 64 companies Initial Public Offering lists in Jakarta Exchange of the year 2000-2003. Accounting method comprises fixed asset accounting depreciation method, accounting inventory method and also signal of ownership. The analysis of data using Independent Sample T test and Single Regression.nThe result of this research shows that examination score bigger than 0.05 by using independent sample T test and Single Regression with significant level 0.05. if the result of examination show smaller than significant level hypothesis can be accepted, if level significant bigger than 0.05, hence hypothesis refused. Hypothesis 1 and 2 had the significant level bigger than 0.05. So in this research hypothesis 1 and 2 are refused, because no different significant underpricing means was caused by the choices of accounting methods. Hypothesis 3 had the significant level smaller than 0.05. So in this research hypothesis 3 is accepted, because there is significant influence from signal of ownership to underpricing level.n
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15
Accounting
This paper is want to study and check the influence of accounting methods choices to underpricing level of Initial Public Offering (IPO). Sample data are used 64 companies Initial Public Offering lists in Jakarta Exchange of the year 2000-2003. Accounting method comprises fixed asset accounting depreciation method, accounting inventory method and also signal of ownership. The analysis of data using Independent Sample T test and Single Regression.nThe result of this research shows that examination score bigger than 0.05 by using independent sample T test and Single Regression with significant level 0.05. if the result of examination show smaller than significant level hypothesis can be accepted, if level significant bigger than 0.05, hence hypothesis refused. Hypothesis 1 and 2 had the significant level bigger than 0.05. So in this research hypothesis 1 and 2 are refused, because no different significant underpricing means was caused by the choices of accounting methods. Hypothesis 3 had the significant level smaller than 0.05. So in this research hypothesis 3 is accepted, because there is significant influence from signal of ownership to underpricing level.n
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Farah Margaretha
8
public company - debt
The purpose of this research is to analyze the effect of leverage. This research was used are 100 non financial firms which listed in Indonesia Stock Exchange during 2000-2007. Independent variables from this research are firm size, asset tangibility, profitability, and firm age. Dependent variable is leverage. The analysis methods was used are multiple regression analysis. The result from this research shows that profitability has related to leverage and firm size, asset tangibility, and firm age is not related to leverage.n
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8
public company - debt
The purpose of this research is to analyze the effect of leverage. This research was used are 100 non financial firms which listed in Indonesia Stock Exchange during 2000-2007. Independent variables from this research are firm size, asset tangibility, profitability, and firm age. Dependent variable is leverage. The analysis methods was used are multiple regression analysis. The result from this research shows that profitability has related to leverage and firm size, asset tangibility, and firm age is not related to leverage.n
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Wibowo
9
information ; communication ; technology ; public services – government
nThe government and the company are agents which provides services should improve the quality of delivering their services. For winning competition, a company should strategies/methods how to make client or customers interested in services delivered. Government institution should improve quality of service, so citizens will appreciate to government institution and would contribute in developing process.nHow did they do? Adapted and implemented information & technology communication is one of the answer. Based on experience in many countries and companies are the evidences of the usefulness of implementation of ICT.n
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9
information ; communication ; technology ; public services – government
nThe government and the company are agents which provides services should improve the quality of delivering their services. For winning competition, a company should strategies/methods how to make client or customers interested in services delivered. Government institution should improve quality of service, so citizens will appreciate to government institution and would contribute in developing process.nHow did they do? Adapted and implemented information & technology communication is one of the answer. Based on experience in many countries and companies are the evidences of the usefulness of implementation of ICT.n
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Isti’anah
10
regional development
This implementation of fiscal balance policy has been done through budget allocation for the local governments, include balance fund. The fiscal balance policy would reduce imbalance fund resources between central and local governments and to lessen fiscal gap among local governments as well. One of the fiscal balance components is revenue sharing. Problems often arising in delivering revenue sharing mechanism are the implementation of quarter periodical that are not on time. As consequence, it would disturb planning system of development in regions.n
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10
regional development
This implementation of fiscal balance policy has been done through budget allocation for the local governments, include balance fund. The fiscal balance policy would reduce imbalance fund resources between central and local governments and to lessen fiscal gap among local governments as well. One of the fiscal balance components is revenue sharing. Problems often arising in delivering revenue sharing mechanism are the implementation of quarter periodical that are not on time. As consequence, it would disturb planning system of development in regions.n
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Slamet Wiyono
21
Intelligence
Istilah korupsi sebagai budaya Indonesia telah dikenal sejak Presiden Soekarno. Kemudian di masa orde baru ternyata korupsi juga tidak semakin berkurang malah sebaliknya. Indonesia termasuk di papan atas Negara-negara yang melakukan praktik korupsi, paling tidak berada diantara ranking 1 sampai 5 di dunia. Data korupsi ini mengindikasikan bahwa di Negara kita ini, praktik ketidakjujuran di bidang keuangan tumbuh subur yang luar biasa dan pelakunya bukan orang-orang tidak terdidik. Dalam praktik korupsi tersebut jelaslah dapat merugikan Negara dengan jumlah ratusan triliyun, dan semua itu adalah akibat dari praktik “ketidakjujuran†yang dilakukan oleh orang-orang berpendidikan.nJika kita bicara tentang “merugikan†maka yang tergambar oleh kita adalah sebuah laporan laba rugi yang di dalamnya ad pos rugi di luar operasi atau pos-pos luar biasa atau rugi bersih (net loss). Laporan laba rugi pada dasarnya menampung semua pos yang diakibatkan oleh aktivitas baik yang bersifat positif, maupun yang bersifat negative. Aktivitas yang positif adalah aktivitas-aktivitas yang dilandasi oleh sikap kejujuran yang dibarengi dengan sifat empati serta kretifitas para karyawan di suatu organisasi. Sedangkan aktivitas negative adalah sebaliknya. Tiga karakter ini dapat mengubah wajah keuangan suatu organisasi baik menunjukkan laba, maupun rugi. Tiga karakter yang disebut di atas mewakili dari tiga kecerdasan, yaitu kecerdasan spiritual yang diwakili sifat jujur, kecerdasan emosional diwakili oleh sifat empati, dan kecerdasan intelektual diwakili sifat kreatif. Melalui penelitian ini diharapkan dapat mengetahui persepsi responden mahasiswa tentang pengaruh kecerdasan terhadap laba. n
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21
Intelligence
Istilah korupsi sebagai budaya Indonesia telah dikenal sejak Presiden Soekarno. Kemudian di masa orde baru ternyata korupsi juga tidak semakin berkurang malah sebaliknya. Indonesia termasuk di papan atas Negara-negara yang melakukan praktik korupsi, paling tidak berada diantara ranking 1 sampai 5 di dunia. Data korupsi ini mengindikasikan bahwa di Negara kita ini, praktik ketidakjujuran di bidang keuangan tumbuh subur yang luar biasa dan pelakunya bukan orang-orang tidak terdidik. Dalam praktik korupsi tersebut jelaslah dapat merugikan Negara dengan jumlah ratusan triliyun, dan semua itu adalah akibat dari praktik “ketidakjujuran†yang dilakukan oleh orang-orang berpendidikan.nJika kita bicara tentang “merugikan†maka yang tergambar oleh kita adalah sebuah laporan laba rugi yang di dalamnya ad pos rugi di luar operasi atau pos-pos luar biasa atau rugi bersih (net loss). Laporan laba rugi pada dasarnya menampung semua pos yang diakibatkan oleh aktivitas baik yang bersifat positif, maupun yang bersifat negative. Aktivitas yang positif adalah aktivitas-aktivitas yang dilandasi oleh sikap kejujuran yang dibarengi dengan sifat empati serta kretifitas para karyawan di suatu organisasi. Sedangkan aktivitas negative adalah sebaliknya. Tiga karakter ini dapat mengubah wajah keuangan suatu organisasi baik menunjukkan laba, maupun rugi. Tiga karakter yang disebut di atas mewakili dari tiga kecerdasan, yaitu kecerdasan spiritual yang diwakili sifat jujur, kecerdasan emosional diwakili oleh sifat empati, dan kecerdasan intelektual diwakili sifat kreatif. Melalui penelitian ini diharapkan dapat mengetahui persepsi responden mahasiswa tentang pengaruh kecerdasan terhadap laba. n
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Susi Dwi Mulyani
15
Finance ; Profit ; Manufacture ; BEJ
The objective of this research is to recognize influences of financial ratios growth, net income growth, and companies’ size growth in predicting operating profit growth for several period ahead. To predict the operating profit growth, 20 financial ratios which categorized into 5 constructs, net income, and companies’ size are used. This study used secondary data from financial statement of 34 manufacturing companies which are listed on Jakarta Stock Exchange for period year 2002 to year 2004. These companies selected by purposive sampling technique. After data collected, it will be calculate and analyze with statistic test to get the result. Statistic test used 2 methods those are multivariate regression method to test the influences of the financial ratios growth, net income growth and companies’ size growth toward operating profit growth prediction at individual level and analysis of moment structures (AMOS) method which used to test the influences of financial ratios growth, net income growth, and companies’ size growth toward operating profit growth prediction at construct level.nMultivariate regression analysis which done partially, resulted gross profit margin ratio growth, debt to asset ratio growth, and companies size growth could be used to predict manufacturing companies’ operating profit growth for 1 year ahead, and simultaneously all independent variables significantly affect to manufacturing companies’ operating profit growth prediction for 1 year ahead. Analysis of moment structure (AMOS) was resulting independent variables those significantly affect to manufacturing companies operating profit growth prediction for 1 year ahead are profitability ratio growth, net income growth, and companies’ size growth.n
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15
Finance ; Profit ; Manufacture ; BEJ
The objective of this research is to recognize influences of financial ratios growth, net income growth, and companies’ size growth in predicting operating profit growth for several period ahead. To predict the operating profit growth, 20 financial ratios which categorized into 5 constructs, net income, and companies’ size are used. This study used secondary data from financial statement of 34 manufacturing companies which are listed on Jakarta Stock Exchange for period year 2002 to year 2004. These companies selected by purposive sampling technique. After data collected, it will be calculate and analyze with statistic test to get the result. Statistic test used 2 methods those are multivariate regression method to test the influences of the financial ratios growth, net income growth and companies’ size growth toward operating profit growth prediction at individual level and analysis of moment structures (AMOS) method which used to test the influences of financial ratios growth, net income growth, and companies’ size growth toward operating profit growth prediction at construct level.nMultivariate regression analysis which done partially, resulted gross profit margin ratio growth, debt to asset ratio growth, and companies size growth could be used to predict manufacturing companies’ operating profit growth for 1 year ahead, and simultaneously all independent variables significantly affect to manufacturing companies’ operating profit growth prediction for 1 year ahead. Analysis of moment structure (AMOS) was resulting independent variables those significantly affect to manufacturing companies operating profit growth prediction for 1 year ahead are profitability ratio growth, net income growth, and companies’ size growth.n
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Sugianto
14
Tax, Export
For all this time the export tax of specifically things whose taking by the government is known as export, now became out tax, the exporter of nature sources commodity, of crude palm oil (CPO) commodity and mining product, bar of tin and for coffee commodity, cocoa, and rubber is one of omportant commodity whose giving a lot of devisa as a payment to export activity and must using letter of credit L/C, for raise our country devisa.
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14
Tax, Export
For all this time the export tax of specifically things whose taking by the government is known as export, now became out tax, the exporter of nature sources commodity, of crude palm oil (CPO) commodity and mining product, bar of tin and for coffee commodity, cocoa, and rubber is one of omportant commodity whose giving a lot of devisa as a payment to export activity and must using letter of credit L/C, for raise our country devisa.
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Eko Setiyo Utomo
10
finance ; management ; public service
The government an agent which provides public services should improve the quality of the services. It should be recognized that delivering public service is not yet on the good level. The people need the services at the high level. Public service improvement must go to improving public service itself. That is hoped that the meaning and involving of the public service would come to development Indonesian people totality. Finance Public Management Reform is one of the efforts the government to answer public requirement.n
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10
finance ; management ; public service
The government an agent which provides public services should improve the quality of the services. It should be recognized that delivering public service is not yet on the good level. The people need the services at the high level. Public service improvement must go to improving public service itself. That is hoped that the meaning and involving of the public service would come to development Indonesian people totality. Finance Public Management Reform is one of the efforts the government to answer public requirement.n
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Sugianto
8
Trade ; Export ; Import
In the mechanism of channel activity export and import. If red channel, green channel, yellow channel, and MITA is one of way to prohibition of the entering at the dangerous merchandising and the minimize the numerous of smuggle. Make to a service system in custom office without intervention for the user custom office is low risk which name MITA Channel (Mitra Utama). The way of creating in channel at import service is the evidence of control the smuggle at the user custom office.n
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8
Trade ; Export ; Import
In the mechanism of channel activity export and import. If red channel, green channel, yellow channel, and MITA is one of way to prohibition of the entering at the dangerous merchandising and the minimize the numerous of smuggle. Make to a service system in custom office without intervention for the user custom office is low risk which name MITA Channel (Mitra Utama). The way of creating in channel at import service is the evidence of control the smuggle at the user custom office.n
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Lukman Hakim Nasution
9
Mining ; Tax
Pajak Pertambangan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPnBM) adalah Undang-undang Nomor 8 Tahun 1983 sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang Nomor 18 tahun 2000 yang berlaku sejak 1 Januari 2001. Sejak pertama kali diundangkan memang Undang-undang ini sudah jadi pertentangan karena umumnya perusahaan yang bergerak sebagai perusahaan pertambangan umum dan pertambangan minyak dan gas bumi apakah wajib mengikutinya ataukah tidak.nHal itu disebabkan sudah sejak lama Pertamina yang merupakan perusahaan Negara mendominasi segala keperluan pemerintah mengenai pertambangan. Jadi kembali ke Pertamina apakah kewajiban PPN dan PPnBM atau juga PPh dan pajak-pajak lain wajib diikuti atau bagaimana kalau pertamina. Selain dari pada itu tulisan ini berusaha mengungkapkan betapa sebenarnya kewajiban-kewajiban yang harus dilakukan oleh perusahaan pertambangan seandainya pertamina tidak ikut campur.n
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9
Mining ; Tax
Pajak Pertambangan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPnBM) adalah Undang-undang Nomor 8 Tahun 1983 sebagaimana telah beberapa kali diubah terakhir dengan Undang-undang Nomor 18 tahun 2000 yang berlaku sejak 1 Januari 2001. Sejak pertama kali diundangkan memang Undang-undang ini sudah jadi pertentangan karena umumnya perusahaan yang bergerak sebagai perusahaan pertambangan umum dan pertambangan minyak dan gas bumi apakah wajib mengikutinya ataukah tidak.nHal itu disebabkan sudah sejak lama Pertamina yang merupakan perusahaan Negara mendominasi segala keperluan pemerintah mengenai pertambangan. Jadi kembali ke Pertamina apakah kewajiban PPN dan PPnBM atau juga PPh dan pajak-pajak lain wajib diikuti atau bagaimana kalau pertamina. Selain dari pada itu tulisan ini berusaha mengungkapkan betapa sebenarnya kewajiban-kewajiban yang harus dilakukan oleh perusahaan pertambangan seandainya pertamina tidak ikut campur.n
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Bambang Sudarsono
19
Market value ; Manufacture ; BEJ
nThe aim of this research is to find the influence of inventory cost flow methods, inventory value and gross profit margin to the company market value. The research data was gathered from the annually financial report 56 manufacturers companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2002-2005. Out of the 56 manufacturers companies , forty-eight of them are implementing the average inventory cost flow method and 8 companies implemented the FIFO inventory cost flow method. These samples were chooses by applying the purposed sampling method.nThe analysis was calculated by using classic assumption test consists of normalization data, multicoleneritas , autocorrelation and heterousskedastisitis test. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with F test and t-test also independents t- test act as a support for hypothesis test.nThe result of this research shows that as collectively the inventory cost flow methods, inventory value and gross profit margins significantly affected the market value. And as individually, the variable that significantly affects the market values is just inventory while the inventory cost flow methods and gross profit margin had a less impact to the market value.n
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19
Market value ; Manufacture ; BEJ
nThe aim of this research is to find the influence of inventory cost flow methods, inventory value and gross profit margin to the company market value. The research data was gathered from the annually financial report 56 manufacturers companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2002-2005. Out of the 56 manufacturers companies , forty-eight of them are implementing the average inventory cost flow method and 8 companies implemented the FIFO inventory cost flow method. These samples were chooses by applying the purposed sampling method.nThe analysis was calculated by using classic assumption test consists of normalization data, multicoleneritas , autocorrelation and heterousskedastisitis test. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with F test and t-test also independents t- test act as a support for hypothesis test.nThe result of this research shows that as collectively the inventory cost flow methods, inventory value and gross profit margins significantly affected the market value. And as individually, the variable that significantly affects the market values is just inventory while the inventory cost flow methods and gross profit margin had a less impact to the market value.n
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Hanantha Bwonga
10
Tax ; Accounting
Pemeriksaan pajak sebagai wujud pengawasan dan pembinaan oleh Fiskus terhadap tingkat kepatuhan Wajib Pajak akan kewajibannya, dalam banyak hal, dapat menimbulkan “sengketa pajakâ€, yaitu segala sesuatu yang bermuara kepada perhitungan pajak yang seharusnya dibayar oleh Wajib Pajak.nPerbedaan-perbedaan yang ada pada hakikatnya memang merupakan suatu yang (hampir) lazim terjadi setelah Wajib Pajak diperiksa, karena msing-masing pihak yang bersengketa, yaitu Wajib Pajak di satu pihak dan Fiskus di pihak yang lain, merujuk kepada prinsip yang berbeda, terutama dari perbedaan prinsip yang dianut oleh akuntansi komersial dan akuntansi fiscal.nDi samping itu masih ada perbedaan-perbedaan yang menyebabkan timbulnya sengketa tadi, baik yang bersifaat pemahaman atas peraturan perundangan maupun perbedaan yang bersifat “non teknisâ€.nSarana atau upaya untuk mengatasi perbedaan-perbedaan tersebut pada tingkat yang paling awal adalah dilakukannya berbagai penyesuaian (rekonsiliasi) terhadap perbedaan prinsip yang dianut dalam sistem akuntansi, yaitu yang semula menganut prinsip akuntansi komersial dikonversi ke prinsip akuntansi fiscal.nDalam hal sengketa dimaskud menjadi berlanjut, kesempatan memperoleh hak yang dituntut oleh Wajib Pajak, msih diapresiasi oleh peraturan perundang-undangan, melalui berbagai upaya hukm yang dimulai dari hak mengajukan keberatan, upaya banding dan bahkan sampai upaya peninjauan kembali ke Mahkamah Agung. Dengan demikian harapan untuk mencapai tingkar keadilan yang hakiki bagi kedua belah pihak yang bersengketa, dapat terwujud. n
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10
Tax ; Accounting
Pemeriksaan pajak sebagai wujud pengawasan dan pembinaan oleh Fiskus terhadap tingkat kepatuhan Wajib Pajak akan kewajibannya, dalam banyak hal, dapat menimbulkan “sengketa pajakâ€, yaitu segala sesuatu yang bermuara kepada perhitungan pajak yang seharusnya dibayar oleh Wajib Pajak.nPerbedaan-perbedaan yang ada pada hakikatnya memang merupakan suatu yang (hampir) lazim terjadi setelah Wajib Pajak diperiksa, karena msing-masing pihak yang bersengketa, yaitu Wajib Pajak di satu pihak dan Fiskus di pihak yang lain, merujuk kepada prinsip yang berbeda, terutama dari perbedaan prinsip yang dianut oleh akuntansi komersial dan akuntansi fiscal.nDi samping itu masih ada perbedaan-perbedaan yang menyebabkan timbulnya sengketa tadi, baik yang bersifaat pemahaman atas peraturan perundangan maupun perbedaan yang bersifat “non teknisâ€.nSarana atau upaya untuk mengatasi perbedaan-perbedaan tersebut pada tingkat yang paling awal adalah dilakukannya berbagai penyesuaian (rekonsiliasi) terhadap perbedaan prinsip yang dianut dalam sistem akuntansi, yaitu yang semula menganut prinsip akuntansi komersial dikonversi ke prinsip akuntansi fiscal.nDalam hal sengketa dimaskud menjadi berlanjut, kesempatan memperoleh hak yang dituntut oleh Wajib Pajak, msih diapresiasi oleh peraturan perundang-undangan, melalui berbagai upaya hukm yang dimulai dari hak mengajukan keberatan, upaya banding dan bahkan sampai upaya peninjauan kembali ke Mahkamah Agung. Dengan demikian harapan untuk mencapai tingkar keadilan yang hakiki bagi kedua belah pihak yang bersengketa, dapat terwujud. n
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