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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Tekun JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Ilmiah Wahana Akuntansi JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Online Insan Akuntan AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Akuntansi Literatus BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JUDICIOUS: Journal of Management Jurnal Pengabdian kepada Masyarakat JURNAL ILMIAH GLOBAL EDUCATION Husnayain Business Review Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Riset Manajemen dan Bisnis Innovative: Journal Of Social Science Research Journal of Economics and Management Akurasi
Roy Budiharjo
Fakultas Ekonomi Dan Bisnis, Universitas Telkom, Jawa Barat, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Akurasi

 1 
Pengaruh Capital Intencity, Likuiditas dan Ukuran Perusahaan Terhadap Tax Avoidance Eka Maulana; Suri Mahrani; Roy Budiharjo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.314

Abstract

This research aims to find out the effect of Capital Intencity, Liquidity and Firm Size on Tax Avoidance. The type of data used is a secondary data, with the methodof collecting documentation data from the IDXwebsite (www.idx.co.id). The object of this research is a manufacture company who has been registered on the Indonesia Stock Exchange period 2018 -2019. Sample is taken using a purposive sampling method in companies that publish the required data for this research in their annual reports. From 195 manufacture companies that listed on IDX, only 147 companies who have a complete data to be researched for 2 periods, and there are 294 samples obtained. The statistical test used is the classic assumption test, the feasibility of model test. The result of this research showing that the Capital Intencity of the company will not affect tax avoidance. While the two other variables, who took part in the research Likuiditas and Firm Size simultaneously against tax avoidance.
Pengaruh Return on Asset, Earning Per Share, Price Earning Ratio Terhadap Return Saham Laras Safira; Roy Budiharjo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.325

Abstract

This research aims to know the influence of Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) on Stock Return of Insurance company listed on the Indonesia Stock Exchange in 2013 - 2017. Data used is secondary data based on the annual report taken from the Indonesia Stock Exchange website, company website, and support sources. The technique of data analysis is multiple linear regression, which is proceeded with SPSS 21. This study uses purposive sampling and 11 of 14insurance sector companies listed in IDX used as a sample. The research result shows that Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) in 2013 – 2017 simultaneous and partially positive significantly affected by the stock return
Emotional quotient, healthy lifestyle dan integritas terhadap kualitas audit Swarmilah Hariani; Roy Budiharjo; Donant Alananto Iskandar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.568

Abstract

This study aims to find out the Implications of Emotional Quotient, Healthy Lifestyle and Integrity on Audit Quality at BPK RI Jakarta. The population in this study are auditors who work at the Supreme Audit Agency of the Republic of Indonesia. The sampling technique in this research is random sampling, the sample is 78 respondents in AKN VI BPK RI. This research uses survey method. The results of this study are Emotional Quotient and Healthy Lifestyle have a significant impact on audit quality, while Integrity has no positive and significant impact on Audit Quality. Auditors apply ethical rules well or have high Emotional Quotient, and also Auditors who have complex tasks must always maintain their fitness so that it is necessary to apply a healthy lifestyle so that they are always primed in carrying out their audit assignments, the audit quality will tend to increase. Auditor integrity is an academic quality that will foster trust and will subsequently lead to compliance with the decisions made. In this study, the auditor's behavior is in favor of anyone and there is an interest or tactics in the audit procedure while in the field inspection process. The auditor is the spearhead of the implementation of the audit task that should be able to increase the knowledge already possessed so that the application of knowledge can be maximized in practice.
Co-Authors A Halim Agus Herwanto Alrasyid, Arifah Hilmi Angela Dirman Ardio Sagita Budiyastuti, Triyani Diana Novita Diana Novita Dini Wahjoe Hapsari Donant Alananto Iskandar Dudi Pratomo Dwi Urip Wardoyo Eka Maulana Elsy Rahajeng, Elsy Ferdhy Ramadan Fitria Ernawati Giawan Nur Fitria Hamzah, Nur Aisyah Hendryadi Hendryadi Heru Tjaraka Laras Safira Malik, Hafiz Abdul Samee Mareta, Sigit Melinda Melinda Muhammad Nur Alfi Novawiguna Kemalasari Nur Lailiyatul Inayah Nur Rislah Muzain Rahman, Asrarul Riaty Handayani Rista Bintara, Rista Rony Wardhana Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Rujito, Rujito Saiful Anam Sitti Suhada Sri Kurniawati Suci Nurahma Supriatiningsih, Supriatiningsih Suri Mahrani Swarmilah Hariani Teodora Winda Mulia Trihapsari, Siti Nurazizah Triyani Budyastuti Weilly Riduan Nazir Widyanto, Muhammad Laras Yazid, Hanif Yuliati -