Jurnal Akuntansi dan Keuangan Daerah http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen <p>Jurnal ini memuat artikel-artikel berkaitan dengan Akuntansi Sektor Publik, Akuntansi Manajemen, Auditing, Keuangan dan Sistem Informasi.</p> en-US jurnalakuntansiuncen@gmail.com (Cornelia Matani) akuntansiuncen@gmail.com (Pascalina Van Sweet Sesa) Tue, 18 Jun 2019 20:11:07 +0700 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Political Connection Dan Foreign Ownership Terhadap Nilai Perusahaan Melalui Corporate Social Responsibility http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/84 <p>This study aims to examine the effect of political connection and foreign ownership on firm value<br>through corporate social responsibility by using secondary data in the form of financial statements<br>of non-financial companies listed on the Indonesia Stock Exchange for the period 2006-2015. This<br>study uses path analysis with a multiple regression statistical test with the help of SPSS Version 24<br>software. This study uses stakeholder theory as the main theory and legitimacy theory as a supporting<br>theory. The results of this study indicate that Political Connection has a positive and significant effect<br>on Corporate Social Responsibility but has no significant effect on Firm Value. While Foreign<br>Ownership has a positive and significant effect on CSR and Corporate Value. The results of the sobel<br>test from this study indicate that CSR is a type no mediation in relation to political connection with<br>Corporate Value, also in the relationship of foreign ownership with Corporate Value, the CSR<br>variable is type no mediation.</p> Paulus Tangke ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/84 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Sistem Pengendalian Intern Dan Motivasi Kerja Terhadap Kualitas Laporan Keuangan http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/88 <p>This research aims to analyze the influence of accrual-based accounting standard, internal control<br>system, and motivation of work on the quality of financial statements. The population were in 34<br>departments in Papua Province. The samples of this study were 65 people. The research method was<br>used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who<br>participating in making financial report. Data collection was done by distributing questionnaires<br>directly to each departments in Province of Papua. The analysis technique was used multiple linear<br>regression. This study concludes that accrual-based accounting standard, internal control system,<br>and work motivation have positive and significant effect on the quality of financial statements.</p> Vania Annissa Holle, Agustinus Salle, Mariolin Sanggenafa ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/88 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Pemahaman Peraturan Pajak, Pelayanan Fiskus, Persepsi Efektivitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/89 <p>This study aims to analyze and provide empirical evidence of the influence of independent variables,<br>namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of the<br>tax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City.<br>Sampling method was used in this study is nonprobability sampling method with purposive sampling<br>technique (intentional sampling) to determine the desired on target respondents. Respondents who<br>are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers<br>in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regression<br>analysis with SPSS 16.0 application. The result of this research shows that the variable of<br>understanding of tax regulation does not affect the willingness of paying tax, the perception of tax<br>system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect<br>the willingness to pay taxes.</p> Rachmad Putra Ramadhan, Syaikhul Fallah, Mariolin Sanggenafa ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/89 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Environmental Performance Pada Economic Performance Dengan Environmental Disclosure Sebagai Pemediasi http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/90 <p>This research was motivated by the development of the direction of accounting research on green<br>accounting issues. Companies that want a going concern operation must pay attention to 3P, namely<br>profit as profit, people where companies must pay attention to the welfare of the community, and the<br>planet is the company’s contribution to the environment. Therefore, this study tries to find empirical<br>evidence on the influence of several environmental variables, including the environmental<br>performance of the company and disclosure of the company’s environmental management activities<br>to the public on the sustainability of the company with increasing economic (financial) performance<br>of the company. The results of the study using the Structural Equation Model (SEM) approach with<br>the Partial Least Square (PLS) method using Software WarpPLS 5.0 provide empirical evidence that<br>the company’s Environmental Performance influences the company’s Economic Performance, but<br>does not provide empirical evidence that environmental disclosure company as a conncecting<br>variabel or mediating the relationship of environmental performance with economic performance</p> Sylvia Christina Daat, Bill J. C Pangayow ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/90 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Sosialisasi Perpajakan, Tarif Pajak, Sanksi Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/92 <p>This study aims to analyze the influence of taxation socialization, tax rates, tax sanctions, and tax<br>awareness on tax reporting compliance Annual taxpayer person. Study at KPP Pratama Jayapura.<br>Data collection in this study is to use questionnaires to individual taxpayers in KPP Pratama<br>Jayapura. The sampling technique used in this research is convenience sampling. Data analysis<br>techniques using Partial Least Square (PLS) using Smart PLS 3.0 software. Based on the results of<br>analysis by using PLS test tool shows that there is influence between taxation on taxation awareness.<br>There is an influence between taxation socialization, tax rate and tax awareness on tax reporting<br>compliance annual taxpayer personal person. While the tax sanction does not affect the taxpayer<br>annual reporting of the individual taxpayers. Tax awareness may interfere with the socialization of<br>annual taxpayer's annual reporting compliance.</p> Marisa Setiawati Muhamad, Meinarni Asnawi, Bill J. C Pangayow ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/92 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Pengelolaan Keuangan Daerah Dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintah Daerah http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/93 <p>This study aims to determine: (1) The effect of financial management on the performance of local<br>government, as well as (2) The effect of the financial accounting system on the performance of local<br>government areas. This type of research is causative with the population were all working units<br>(OPD) at Jayapura City, using 34 samples obtained with different educational backgrounds. The data<br>collection method was used a questionnaire. By using multiple regression analysis tool such as SPSS<br>version 16. The result shows that: (1) financial management has a negative significant effect on the<br>performance of local government, and (2) financial accounting system area has positive significant<br>effect on the performance of local governments.</p> Stevani Veronica M. Ireeuw, Paulus K. Allo Layuk, Andika Rante ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/93 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Good Corporate Governance Dan Intellectual Capital Terhadap Financial Performance http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/94 <p>This study aims to examine the influence of good corporate governance and intellectual capital to<br>financial performance (financial performance). Corporate governance mechanisms in this research<br>are managerial ownership, institutional ownership, and the proportion of independent<br>commissioners. Intellectual capital is measured using Value Added Intellectual Capital (VAIC) model<br>which has three components (physical capital, human capital and structural capital), and financial<br>performance is measured by return on assets (ROA). Secondary data was used by derived from the<br>financial statements of manufacturing companies listed on the Indonesia Stock Exchange 2014-2016.<br>The sampling technique used purposive sampling method with multiple linear regression analysis<br>tools. Prior the regression test, the classical assumption test is done first. The results show that<br>managerial ownership, institutional ownership and independent commissioner's proportion have no<br>effect on financial performance, while intellectual capital has an effect on financial performance. The<br>conclusion of this research is that intellectual capital can be used to improve financial performance<br>if company can measure accurately but corporate governance still not proven can improve company's<br>financial performance.</p> Indriyani Ningsih Sinurat, Sylvia Christina Daat, Linda Y. Hutadjulu ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/94 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Motivasi Kerja Sebagai Variabel Pemoderasi http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/95 <p>The objectives in this study are: 1). To analyse the effect of budget participation on Managerial<br>Performance on OPD in Jayapura City; and 2). To analyse the effect of budget participation on<br>managerial performance of OPD in Jayapura City with work motivation as a moderating variable<br>The population in this study were all civil servants in the Regional Devices Organizations (OPD) of<br>the Jayapura City government consisting of 33 OPDs. The sample in this study amounted to 99<br>people. The statistical method used to test Hypotheses is simple regression and multilevel regression<br>analysis with the interaction test approach Moderating Regression Analysis (MRA).<br>Based on the results of the study, the tcount for the variable budget participation is 2.597 with a<br>significance level of 0.012. With a significance level smaller than 0.05, H1 can be supported or in<br>other words, government participation influences managerial performance. This proves that budget<br>participation has a positive influence on managerial performance. The results of the analysis also<br>show that, there is no influence between work motivation variables in moderating budgetary<br>participation with managerial performance as indicated by the value of t count of 0.030 with a<br>significance of 0.976 which is greater than α = 0.05. Thus, the results of this study state that<br>increasing work motivation does not cause an increase in managerial performance that participates<br>in the budget.</p> Iswahyudi I, Bill J. C Pangayow, Anthonius H. C Wijaya ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/95 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Profesionalisme, Kompetensi, Independensi, Dan Motivasi Individu Terhadap Kualitas Audit Aparat Inspektorat Dalam Pengawasan Keuangan Daerah http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/96 <p>Research Objective is to know the influence of Professionalism, Competence Independence and<br>Individual Motivation of Audit Quality of Inspectorate Apparatus in Regional financial supervision.<br>The data used in this study is primary data obtained from respondents who work as Auditor in<br>inspectorate where works in city, in a regency either in Papua Province, the method of sample<br>selection is the census method, by distributing questionnaires that can be processed as many as 45<br>questionnaires data analysis and testing tool using SPSS 16.0. The result of this study indicate that<br>the attitudes of professionalism, Professionalism, Competence, Independence and Motivation of<br>individuals has significant effect to Audit Quality of Inspectorate Apparatus in Regional financial<br>supervision. In this study researchers conducted additional tests of different tests. “Analysis of<br>Variance”(ANOVA) to audit quality, that is to identify whether there is difference of audit quality<br>between inspectorate of regency , city and Papua Province. The result of ANOVA test shows that<br>there is no difference of audit quality between inspectorate of regency, city and province.</p> Holvince Wonerengga, Anthonius H. C Wijaya, Mariolin Sanggenafa ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/96 Tue, 18 Jun 2019 00:00:00 +0700 Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Keputusan Deviden Terhadap Nilai Perusahaan http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/97 <p>The value of the company is very important because the high value of the company will be followed<br>by the high prosperity of shareholders. The higher the stock price, the higher the value of the<br>company, in order to achieve company value, investors generally give their management to<br>professionals. Optimizing company value can be achieved through the implementation of financial<br>management functions, where one financial decision taken will influence other financial decisions<br>and have an impact on the value of the company. This study aims to determine the effect of investment<br>decisions, funding decision taken will influence other financial decision and have an impact on the<br>value of the company. This study aims to determine the effect of investment decisions, funding<br>decisions and dividend policies on firm value. The population in this study are all companies listed<br>on the Indonesia Stock Exchange for the period 2014-2016 while sample selection using purposive<br>sampling technique obtained 89 companies that will be used as samples in this study. The hypothesis<br>testing uses multiple regression analysis. The results of the study partially show that investment<br>decision affect the value of the company, funding decisions do not affect the value of the company<br>and dividend policy does not affect the value of the company. While the simultaneous research result<br>shows that investment decisions, funding decisions and dividend policies have a significant effect on<br>firm value.</p> Tania Ivanna A. Tanto, Aaron M. A Simanjuntak, Bill J. C Pangayow ##submission.copyrightStatement## http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/97 Tue, 18 Jun 2019 00:00:00 +0700