JOURNAL OF APPLIED ACCOUNTING AND TAXATION https://jurnal.polibatam.ac.id/index.php/JAAT <p>Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2&nbsp;times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.</p> <p><a title="ISSN JAAT" href="http://u.lipi.go.id/1481186999"><em>e</em>-ISSN:&nbsp;2548-9925</a></p> Pusat P2M Polibatam en-US JOURNAL OF APPLIED ACCOUNTING AND TAXATION 2548-9925 How Intellectual Capital Effects Firm’s Financial Performance https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/671 <p>This study examined the effect of intellectual capital on the financial performance of the company. Independent variables consisted of structural capital efficiency (SCE), human capital efficiency (HCE), capital employed efficiency (CEE) control variables used in this research are the size and leverage. The population of this study are non-financial companies listed on the Indonesian Stock Exchange (BEI) 2014. Samples were selected using purposive sampling method and obtained 232 companies. This study using simple regression analysis and descriptive statistics for the analysis of the data processed by SPSS 22. Results showed that HCE has negative effect on the financial performance, SCE has significant positive effect on financial performance, and CEE has significant positive effect on financial performance. The limitation in the study is sample that are used only limited to the non-financial sector companies listed on the Indonesia Stock Exchange 2014. Future studies are expected to use other measurements to measure intellectual capital and value of the company, and further research is also expected to increase the research data and select other industrial sectors.</p> Hendra Gunawan Widya Ramadhani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 1 8 10.5281/zenodo.1304936 The Impact of Work Life Policies, Empowerment, Training and Development and Job Satisfaction on Employees Performance with Mediation Organizational Citizenship Behavior (OCB) https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/677 <p>Human resources is a company’s very valuable asset that should always be kept level of OCB to improve their performance. The purpose of this study to determine the impact of work life polices, empowerment, training and development, job satisfaction on employee performance with OCB as mediation variable in using 140 permanent lectures majoring in management and economics in Batam as respondents. The data analysis technique used is multiple regression analysis, path analysis and Sobel test to test the effect of intervening variable. This study found that OCB can indirectly affect the relationship between work life polices, empowerment, training and development, job satisfaction on employee performance. This result illustrate that the performance of employees will increase as improved OCB, so it is important for the company to pay more attention to the work life polices, empowerment, training and development, job satisfaction so that the employee’s satisfaction is always maintained.</p> Arif Darmawan Theresia Sinaga ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 9 16 10.5281/zenodo.1304987 Pengaruh Inventory Conversion Period, Average Collection Period, Payables Deferral Period dan Cash Conversion Cycle terhadap Profitabilitas Perusahaan https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/681 <p>Penelitian ini bertujuan untuk menguji pengaruh manajemen modal kerja terhadap profitabilitas perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Setelah dilakukan pengambilan sampel, total perusahaan yang didapat sebesar 59 perusahaan yang menjadi sampel pada penelitian ini. Pengaruh variabel independen seperti <em>inventory conversion period, average collection period</em><em>, payables deferral period</em> dan <em>cash conversion cycle </em>perusahaan terhadap <em>return on assets </em>diteliti dengan metode analisis data panel. Hasil penelitian ini menunjukkan <em>inventory conversion period</em> dan<em> average collection period</em> berpengaruh negatif dan signifikan terhadap profitabilitas. <em>Payable</em><em>s deferral</em><em> period </em>dan <em>cash conversion cycle </em>tidak berpengaruh terhadap profitabilitas. Penelitian selanjutnya sebaiknya menggunakan variabel independen lain yang mungkin mempengaruhi profitabilitas perusahaan, selain itu pengukuran profitabilitas perusahaan juga dapat diproksikan dengan rasio lain.&nbsp;</p> Adi Irawan Setiyanto Septian Bayu Aji ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 17 25 10.5281/zenodo.1304998 Valuasi Saham PT Sat Nusapersada Tbk (PTSN) dalam Rangka Memberi Rekomendasi kepada Investor Umum https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/630 <p>Tujuan dari penelitian ini adalah meneliti kondisi harga saham dan nilai wajar harga saham pada PT Sat Nusapersada serta&nbsp; memberi rekomendasi kepada calon investor atas keputusan pembelian saham.Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari <em>webstite</em> IDX dan Phillip Security. Metode yang digunakan pada penelitian ini adalah metode komparasi dan metode Ben Graham. Hasil penelitian melalui metode komparasi memperoleh hasil bahwa nilai harga saham PTSN dalam kondisi undervalue dan direkomendasi untuk beli dimana saham tersebut <em>market out perfrom</em> dengan imbal hasil sebesar 295%. Sedangkan hasil dari metode Ben Graham merekomendasikan untuk <em>hold</em> dimana PTSN hanya memperoleh 4 poin dari 8 kriteria penelitian.</p> Suyana Suyana Dwi Kartikasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 26 37 10.5281/zenodo.1305023 The Financial Performance Comparison of Islamic Bank in Indonesia with Islamic Bank in UK https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/675 <p>The purpose of this study was to determine how the performance difference between Islamic banks in Indonesia by Islamic banks in the UK, which has cultural and religious backgrounds are different from each other. In this study use financial statements of Islamic banking in Indonesia and in the United Kingdom in the five-year period, existing data will be processed and calculated its financial performance using the Mann-Whitney U test using SPSS data processing tools. The results of this study found that there are differences in terms of profit and there is no difference in terms of capital structure in Islamic banks in Indonesia by Islamic banks in the UK. In this study, there are some limitations as to the number of samples is very little, many companies do not publish their financial statements, many companies that do not have separate financial statements (non-consolidated). The implications of this study showed that the difference of financial performance in Islamic banks in Indonesia by Islamic banks in the UK, this difference could have occurred because of cultural and religious backgrounds are different from each other between Indonesia and the UK. Suggestions for further research are expected to increase the number of samples in which more like adding a non-Muslim state in Europe, and also increase the ratio of the value of performance measurement used in comparing the financial performance of banks.</p> Dovi Septiari Raja Nur Mazlifani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 38 43 10.5281/zenodo.1305041 The Dividend Tax Effect on Share Price on Companies in Indonesia Stock Exchange https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/705 <p>The purpose of this research is to analyze the effect of tax dividend on share price. The research was conducted for non-financial firms on Kompas 100 category listed on the Indonesia Stock Exchange period 2007 to 2014. In this research share price is measured by price earning ratio, tax dividend by tax rate on Indonesia Tax Law, and dividend policy by dividend payout ratio. Analysis of panel data with random effect model was used to analyze the influence of independent variable and the dependent variable. The result of this study indicate that the tax dividend has an effects to the share price with controlled by dividend policy.</p> Ely Kartikaningdyah Dudi Aditya ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 44 49 10.5281/zenodo.1305045 Effect of Cash Conversion Cycle, Firm Size, and Firm Age to Profitability https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/674 <p>This study aims to provide empirical evidence about effect of cash conversion cycle, firm size, and firm age to profitability. This study uses a quantitative approach, data collection techniques using purposive sampling method. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2012-2014 with a total sample of 101 companies and a total of as many as 303 samples of whole observation observation. This study uses panel data regression. This study was conducted to analyze the effect of the cash conversion cycle, firm size and age of the company to profitability by manufacturing companies using panel data through eviews 7.0. Establishment of a model in this study there are three models, namely common effect, fixed effect model and random effect model. Selection of the best model there are three, namely chow test, Hausman test, and langrangge multiplier. The results showed that the variable cash conversion cycle, firm size, firm age and positive effect on the variable return on assets. Variable leverage as control variables have no effect on the variable return on assets.</p> Ferry Christian Samosir ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 50 57 10.5281/zenodo.1305136 Motivation of Job Seekers to be Civil Servants https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/672 <p>The large number of companies established in Batam city resulted to the opening of the many jobs. But the large number of private companies erected in Batam is not making job seekers to lose their interest to register themselves into the civil service. In 2014 there are 3.873 people who apply to be civil servants for 94 formations. The purpose of this research is to investigate the main motivation of job-seeker on Batam to become civil officer, based on gender restriction and family factor. Sample used in this research are 268 university students that have been studied public sector accounting on Batam. To determine the results, writer used qualitative research method with questionnaire. Gathered data are analyzed with confirmatory factor analysis. Stabilized future and secure environment are the main factor for the job-seeker on Batam to become civil officer, based on gender restriction and family factor. This study intended specifically to the staffing Agency of Batam to be material consideration in hiring. This research is limited to students who have studied public sector accounting in batam, then the author suggested to expand the sample in the future research.</p> Irsutami Irsutami Andre Agus Setiawan Sitepu ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 58 63 10.5281/zenodo.1305144 Influence of Compensation and Working Condition on Job Satisfaction and Commitment of Lecturers at the College https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/673 <p>This study aims to investigated about the influence of compensation and working conditions on job satisfaction and commitment of lecturers at the college. Job satisfaction and commitment of lecturers at the college so need to be considered in carrying out any activities undertaken by the lecturer, without job satisfaction and commitment of the lecturers at the college will lower spirit of lecturers. Respondents in this study is a lecturer of accounting and management, there are 156 lecturers were taken as samples. Techniques determination of the sample using the slovin formula. This study uses a simple linear regression analysis using SPSS 20. The results of this study indicate that the compensation effect on job satisfaction, compensation effect on commitment of lecturers at the college, working condition effect on job satisfaction, and working conditions has no effect the commitment of lecturers at the college.</p> Muslim Ansori Christa Caroline ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 64 72 10.5281/zenodo.1305146 The Impact of Cash Conversion Cycle on Firm Profitability of Retail Companies https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/679 <p>The purpose of this study is to investigate the impact of Cash Conversion Cycle on firm profitability of retail companies listed in the Indonesian Stock Exchange for the period of 2012-2015.This study use purposive&nbsp; sampling; therefore the data includes is 76 observations covering 19 firms in 4 years period. The hypothesis testing is using panel data regression. The result shows that CCC has negative effect to firm profitability. The short cycle of CCC&nbsp; will increase firm profitability. Firm size and firm age as control variables do not have significant effect on firm profitability. This study limits to Indonesia’s retail company.</p> Ade Rizky Mega Mayasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 73 78 10.5281/zenodo.1305161 Effect on Profitability Liquidity Management of Banking Companies in Indonesia Stock Exchange https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/766 <p>This study examines the impact of liability (quick ratio) to profitability in banking companies listed in Indonesia Stock Exchange (BEI) to prove its influence on the level of debt repayment banking finance company. The data used in this research is secondary data uses financial statements that have been audited. Data analysis technique used is simple regression analysis. The results indicate that the quick ratio positive effect on the company's financial profitability. The results of this study illustrate that the liability would affect the profitability of companies that are in financial companies to be used effectively and efficiently. This research is important for companies and organizations, in order to better the use or utilization liability. The company is only limited to the banking companies listed in BEI, then further research is recommended to add criteria and indiktor others that have not been addressed in this study, in addition to subsequent authors can also extend the sample population to another company with a different field such as manufacturing or services.</p> Sinarti Sinarti Fitriah Rahmadany ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 79 83 10.5281/zenodo.1305165 Calculation of Income Tax (VAT) Agency 2014 in the International Hotel by Law Number 36/2008 https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/712 <p>This research was conducted at international hotel that has a gross circulation above Rp4.8 M. Goal is research to calculate the income tax body in accordance with the regulations of the law No. 36 year 2008. In this study researchers using the method descriptive that is calculation and calculation procedures of the Agency in accordance with the income tax regulations that the Government Law No. 36/2008. The results of this study the authors can present a paper containing about the procedures of tax calculations in accordance with the regulations.</p> Ferdila Idha ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 84 88 10.5281/zenodo.1305173 The effect of Good Corporate Governance and Audit Quality on the Quality of Earning https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/713 <p>The study examined the effect of corporate governance and audit quality on the quality of earnings. Corporate governance with board diversity is measured from the aspect of age and educational background members of the board of directors. Audit quality is measured based public accounting firm that audited by a big four firm/non-big four. The study measures the quality of earnings with discretionary accruals. This study used a sample of 160 non-financial companies listed on the Stock Exchange in 2010-2013, bringing the total observation in this study was 640 samples. The results provide empirical evidence that the age member of the board of directors does not affect the quality of earnings, a background study also does not affect the quality of earnings. Quality audits also show the results do not affect the quality of earnings.</p> Lasma Tiurmaida Aritonang ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 89 94 10.5281/zenodo.1305179 The Effect of Working Capital Turnover and Profitability of Inventory Turnover Manufacturing Companies Listed in Indonesia Stock Exchange https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/711 <p>This research is to explain the relationship working capital turnover and inventory turnover on the level of profitability of manufacturing as well as how big the effect of working capital turnover and inventory turnover on the profitability of company. The effect the relationship between working capital turnover and inventory turnover on profitability (ROA) companies. Sample collection technique using purposive sampling method. Analysis of data using multiple linear regression. This study with multiple&nbsp; tested with multiple regression analysis , t-test, and test the coefficient of determination. Data used in this research is secondary data bay using the financial statement in the Indonesia Stock Exchange on 30 sample of company manufacturing period 2012-2014. The result of this study and discussion, it can be concluded that the working capital turnover indicator negative influence on profitability while inventory turnover indicator positive effect on profitability of the company manufacturing 2012-2014 period.</p> Seto Sulaksono Adi Wibowo Eni Rohyati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 95 98 10.5281/zenodo.1305183 Pengaruh Manajemen Laba dan Tax Avoidance terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/678 <p>Penelitian ini dilakukan untuk meneliti pengaruh manajemen laba dan <em>tax avoidance</em> terhadap nilai perusahaan dengan kualitas audit sebagai variable moderasi. Pengukuran manajemen laba dilakukan dengan menggunakan Discretionary Accrual dengan menggunakan model Jones dimodifikasi, <em>tax avoidance</em> dengan menggunakan <em>Effective Tax Rate</em> (ETR) dan kualitas audit diukur menggunakan variabel dummy yaitu penggolongan auditor KAP <em>Big Four</em> dan auditor KAP <em>Non-Big Four</em>. Sampel yang digunakan dalam penelitian ini adalah 365 perusahaan yang sudah terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 dan khusus untuk variable <em>tax avoidance</em> periode yang digunakan tahun 2006-2015.. Berdasarkan hasil hipotesis dalam penelitian ini, menunjukan bahwa (1) manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan, (2) <em>tax avoidance</em> berpengaruh signifikan negatif terhadap nilai perusahaan, (3) variabel moderasi kualitas audit tidak mempengaruhi hubungan manajemen laba terhadap nilai perusahaan, (4) variabel moderasi kualitas audit tidak mempengaruhi hubungan <em>tax avoidance</em> terhadap nilai perusahaan.</p> Nanik Lestari Selvy Agita Ningrum ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2018-03-30 2018-03-30 3 1 99 109 10.5281/zenodo.1305187