Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Diana Gustinya, SE., M.Ak.
Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DEWAN DIREKSI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2011-2014 Diana Gustinya, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.206 KB) | DOI: 10.35137/jabk.v3i01.56

Abstract

This study aims to examine corporate governance mechanism, institusional ownership, independent of commissioner, size board of director, and also firm size and leverage to earning management. The sample in this study were non- financial companies listed in IDX (Indonesia Stock Exchange) in the periode 2011-2014. The number of sample used were 152 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression and single regression with SPSS 22 Program. The results of this research show that, (1) institusional ownership had negative significant influence to earnings management, (2) independent of commissioner had positif not significant influence to earning management,(3) size board of director had negative not significant influence to earnings management, (4) leverage had negatif not significant influence to earnings management, (5) firm size had negative not significant influence to earnings management.
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KSO WILIAM MEGA NUSATAMA Diana Gustinya, SE., M.Ak.; Atikah Ningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.33 KB) | DOI: 10.35137/jabk.v5i3.227

Abstract

The purpose of this study is to know the analysis of accounting treatment and reporting value added tax and know accounting taxes related value added tax for accountability internal financial report KSO William Mega Nusatama. This research method uses qualitative method which describes accounting process of value added tax in relation to KSO William Mega Nusatama financial report. The result of the research is the company has conducted the procedure of value added tax in accordance with the Law No.42 of 2009, but has not applied value added tax treatment so that internal financial statements of the company can be said not accountable. And the discussion that can be conveyed is the company keeps the receipt of the installment journal from the consumer and acknowledges the VAT output, keeps the journal and acknowledges the Selling Price as a sale, makes a correction journal on the details of the sales repayment, keeps the journal at the time the company makes a contract of cooperation agreement to the vendor and acknowledges the existence value add taxes entries, keeps the journal at the time the company pays the invoice for the contract to the vendor, makes a correction journal on the payment details of the contract and non contract vendor, compares the nominal amount between the vendor payment details and the sales repayment with the input and output recap, value added tax at the end of 2015.
Co-Authors Atikah Ningtyas