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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Herry Winarto
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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PENGARUH INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019 Dici Oktaria; Herry Winarto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.299

Abstract

This study aims to examine the effect of Fixed Asset Intensity, and Leverage on Tax Avoidance in manufacturing companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange in 2016-2019. The number of companies that were used as samples for this study were 10 companies using the purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), individual parameter significance test (t test) and coefficient of determination. Based on the results of the study, it shows that the Intensity of Fixed Assets, Leverage, simultaneously has a significant effect on Tax Avoidance with a significance level of 0.004. While partially, Asset Intensity has a positive effect having a significance value of 0.007 and Leverage has a significant effect on Tax Avoidance having a significance value of 0.049.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, dan PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Pada Perusahaan Manufaktur subsektor kimia yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) Tami Sriaminah; Herry Winarto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.371

Abstract

The purpose of this study is to examine the effect of cash turnover, receivable turnover, and inventory turnover in profitability in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This research is a descriptive study with a quantitative approach. The sample used is chemical sub sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. The number of companies used as the sample of this study is 8 companies that use Purposive sampling method. While the data analysis method used is descriptive statistical tests, testing classic assumptions, multiple linear regression analysis, Simultaneous significance test (F test), individual parameter significance test (T test) and the coefficient of determination. Based on the results of the study, cash turnover, accounts receivable turnover, and Simultaneous inventory turnover has a significant effect on profitability with a significance value of 0,000. While partially, cash turnover and inventory turnover has a significant effect on profitability with significant values ​​of 0,000 and 0,009. And the partial change of accounts receivable does not affect profitability with a significance value of 0.062.
PENGARUH BIAYA PRODUKSI DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR INDUSTRI SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Periode 2014-2019 Dewi Haryanti; Herry Winarto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.378

Abstract

The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 20142019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.
ANALISA PENGAKUAN PENDAPATAN PROYEK DAN BIAYA PROYEK SERTA PPH PASAL 4 AYAT 2 PADA LAPORAN KEUANGAN PT ADHI KARYA (PERSERO) Tbk. PROYEK RS SANTO BORROMEUS GEDUNG ELIZABETH   Iwan Irdiawan; Herry Winarto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 3 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.397

Abstract

The research of this research is to know the treatment of income and expenses as well as income tax article 4 paragraph 2 in PT Adhi Karya (Persero) Tbk. In accordance with PSAK No. 34. This research method uses qualitative research, namely the results of research in the form of descriptive data that can be accounted for. According to PSAK No. 34, contract revenue related to construction contracts should be recognized as income with due regard to the stage of completion of contract activity at the balance sheet date. PT Adhi Karya (Persero) Tbk determines revenue recognition using the Completion Percentage Method. The accounting bookkeeping method is on an accrual basis, namely revenue is recorded or recorded at the time the transaction is made. The recording of Income Tax Article 4 paragraph 2 can only be reduced after the company receives proof of withholding from the owner.
PENGARUH PENGENDALIAN INTERNAL DAN BUKTI AUDIT TERHADAP OPINI AUDIT (Studi Empiris di Kantor Akuntan Publik di Jakarta Timur) Ayu Ratna Sari; Herry Winarto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i1.406

Abstract

The population in this study amounted to 40 KAP in the East Jakarta area. The sample in this study uses Cluster Sampling, with the criteria for respondents submitted to the Director of Public Accountants by IAI. Data obtained by collecting questionnaires directly to respondents as many as 42 and 42 returned questionnaires, as well as 38 questionnaires that can be processed. Internal Control and Audit Evidence have a significant and positive effect on Audit Opinion and simultaneous results indicate that the variable Internal Control and Audit Evidence contribute significantly and positively to Audit Opinion. This can be seen from the results of the coefficient of determination (R2 test) of 67.8%.
ANALISIS PENGARUH PENDAPATAN MARGIN MURABAHAH DAN PENDAPATAN BAGI HASIL MUSYARAKAH TERHADAP LABA BERSIH PT BANK NEGARA INDONESIA SYARIAH (Periode Tahun 2012 – 2018) Herry Winarto; Eva Nuraisyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.457

Abstract

This type of research uses quantitative research. The data source used in this study is secondary data. Data analysis method used is hypothesis testing, namely the t test and f test. The results of this study indicate that Murabahak Margin Income and Musyarakah Profit Sharing Revenue simultaneously have a significant effect on Net Profit of Murabahak Margin Income partially, and Musyarakah Revenue Sharing has a significant influence, PT Bank Negara Indonesia Tbk. To obtain data, researchers used the website of PT Bank Negara Indonesia Tbk, and the Indonesia Stock Exchange (IDX). By conducting research on financial data for the period 2012-2018 analyzed using SPSS 25.0
Co-Authors Ayu Ratna Sari Dewi Haryanti Dici Oktaria Eva Nuraisyah Iwan Irdiawan Tami Sriaminah