Suchergebnisse

Revaluasi aset tetap yang merupakan penilaian kembali aset tetap yang dimiliki oleh perusahaan akibat adanya perubahan harga aset di pasaran, sehingga diperlukan penyesuaian nilai buku aset dengan nilai wajar aset yang harus dilakukan dengan keteraturan yang cukup ketat dengan menggunakan nilai wajar pada tanggal neraca. Penelitian ini bertujuan untuk menguji secara empiris pengaruh political cost, akuisisi, firm size, dan fixed asset intensity terhadap revaluasi aset tetap. Pemilihan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini yaitu 36 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Metode analisis menggunakan analisis regresi logistik menggunakan program Statistical Package for the Social Sciences (SPSS) 16.0. Hasil penelitian menunjukkan bahwa variabel firm size berpengaruh terhadap perusahaan melakukan revaluasi aset tetap sedangkan variabel political cost, akuisisi dan fixed asset intensity, tidak berpengaruh terhadap keputusan perusahaan melakukan revaluasi aset tetap.

Tax compliance is a factor that determines the level of tax revenue. The higher level of tax compliance, so that the tax revenue will be greater. This research aims to determine the effect of trust in government authority and power to tax compliance. Population in this study is that traders in "Pasar Raya Padang" who do trade in their stalls. Sample selection in this study is the convinience method, The sampling is done randomly. This research carried out with the questionnaires. Questionnaires distributed were as many as 95 sheets, while questionnaires were returned about 91 sheets or approximately 95.79%. hypothesis testing performed using SPSS version 16.00.Hypothesis testing results obtained from this research is concluded that, variables of trust in government authority and power have significant influence on tax compliance. Until it can be concluded that, increasing of trust in the merchant to government authorities, will increase tax compliance so that tax revenues will be greater. as well as the power of the government authorities, the greater the power of the government, it will increase tax compliance.Keyword : trust, power, environment authoritiez, tax compliance

In Indonesia, the level of compliance with mandatory disclosure in the State-Owned Enterprises still low. The low level of compliance of mandatory disclosure convergence of IFRS would indicate a lack of application of the principles of corporate governance in State-Owned Enterprises in Indonesia. Thus this study aims to examine how the role of corporate governance on the level of compliance with mandatory disclosure convergence of IFRS on State-Owned Enterprises in Indonesia. Measuring the level of convergence of IFRS mandatory disclosure compliance in this study using the Deloitte IFRS Presentation and Disclosure Checklist. By using purposive sampling technique, the sample used 6 that State-Owned Enterprises listed on the Indonesia Stock Exchange in 2008-2012. The average level of mandatory disclosure compliance at 70,6%. The results indicate that the number of commissioners and the number of audit committee members have effect on the level of compliance with mandatory disclosure of IFRS convergence, while the proportion of independent commissioner, education background of president commissioner and the proportion of women commissioners are not effect on the level of compliance with mandatory disclosure convergence of IFRS.Key words: Corporate Governance, the Level of Compliance, Mandatory Disclosure, Convergence of International Reporting Standards, Board Commissioner, Audit Committee

Providing information about quality earnings is the obligation of every company. Many factors are thought to affect the quality of earnings information issued by the company. One of these factors is political connections. Many studies see political connections from different perspectives. Some research indicates political connections will benefit individuals who carry out roles in politics and companies. Some more research has found that political connections will benefit the company. Apart from all that, of course the quality of profits disclosed by the company becomes questionable. This research contributes to providing a detailed review of different studies on the relationship of political connections and earnings quality, and tries to describe in more detail the matters relating to both. In the future, this new diagnostic system may be investigated in different contexts.