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JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

jurnalakundanbisnis
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Published by Universitas Medan Area

ISSN : 24433071 EISSN : 25030337 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.

Arjuna Subject : -

Articles 9 Documents

Search results for , issue "Vol 6, No 1 (2020): Mei 2020" : 9 Documents clear

PENGARUH BOOK TAX DIFFERENCE TERHADAP RELEVANSI NILAI INFORMASI LABA Pratana Puspa Midiastuty; Eddy Suranta; Lidya Ofprama Dita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

This research aims to test the book-tax difference towards the value relevance of earning information presented by the company. The value relevance of earning information in this study measured using market value equity proxy. This study classifies the sample of firms into a High ETR group and Low ETR groups based on the calculation of effective tax rate (ETR). The sample of this research is 85 manufacturing companies listed on the Indonesia stock exchange in 2015-2018. The Method of data collecting was using a purposive sampling technique. The data using ANOVA Test-Compare to find out whether there is a difference between the book-tax difference at companies that include High ETR and Low ETR, and multiple linear analysis using SPSS software find out whether companies with the large book-tax difference and included a group of Low ETR has the informational value relevance of earnings is low. The result showed that there is a difference in book income and taxable income on the company's aggressive (Low ETR) and not aggressive (High ETR). The company did the aggressiveness of the tax (Low ETR) has the value relevance of information lower than the company did not do tax aggressiveness (High ETR).

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Noriko Thasya; Lisah Lisah; Angeline Angeline; Natasyah Gozal; Veronica Veronica
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2922

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.

PENGARUH KUALITAS E-GOVERNMENT TERHADAP KEPUASAN PENGGUNA E-FILING: STUDI KASUS WAJIB PAJAK DI SURAKARTA Gunawan Setyo Utomo; Kartika Hendra Titisari; Anita Wijayanti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2752

This study aims to determine the effect of system quality, information quality, and service quality on E-filing user satisfaction in Surakarta. The population and sample in this study are individual taxpayers registered at the Pratama Surakarta Tax Office in 2019. The data collection technique of this study uses incidental sampling techniques, and the determination of the number of samples using Slovin formula with a sample of 100 respondents. The data used in this study is a questionnaire using a Likert scale. The data analysis technique used in this study is multiple linear regressions. The results showed the analysis there is a positive influence on system quality and service quality on E-filing user satisfaction. While the quality of the information does not affected E-filing user satisfaction.

PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN ASURANSI SYARIAH Cahyadi, Wahyu; Mukhlisin, Murniati; Pramono, Sigid Eko
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

This study is objected to test the support of top managementÂ that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

PENGARUH KEAMANAN ASET PEMERINTAH DAERAH TERHADAP PENYALAHGUNAAN PERALATAN KANTOR: STUDI KASUS DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA SALATIGA Seplina Wulandari; Marwata Marwata
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2802

This research aims to describe the forms, preventions, intention of abuse, and intentions of report in abusing the official tool assets. In government, it is essential to have adequate asset management because a regional asset is the important resource for a regional government. The research is descriptively using with quantitative approach and primary data. The Sample used is non-probability sampling; purposive sampling. Data collection technique is survey. The research result pointed out that employee at Salatiga Public Work and Space Management Office assumed the use of office tools for personal use in working hours and outer of it, bringing them home, returning, and keeping them in the following time were forms of abusing office tools.

PENGARUH KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN DAN FREE CASH FLOW TERHADAP KEBIJAKAN UTANG Yuliana Rezki; Hairul Anam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

This resaerch aims to examine whether Managerial Ownership, Company Growth and Free Cash Flow influence The Debt Policy of Food and Beverage companies on the Indonesian stock exchange. The sampling used side by side methods during the 2013 to 2017 research period, and a sample of 4 companies was obtained from 18 company populations.. The analytical method used in this research is multiple linear regression.The results of this research indicate that Managerial Ownership variables have an effect on Debt Policy, while Company Growth and Free Cash Flow variables have no effect on Debt Policy in the Indonesian Stock Exchange Food and Beverage Companies.

ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2018 Reza Septian Pradana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

This study aims to identify financial distress for coal mining firms registered in Indonesia Stock Exchange and analyze the factors that influent. This study uses methodological logistic regression analysis. The result of analyzing annual financial report 23 coal mining firms registered in Indonesia Stock Exchange period 2017-2018 is that 5 firms get financial distress. The result of estimation using logistic regressionshows that firm size and Debt to Equity Ratio (DER) significantly influent to the opportunity of coal mining firms gets financial distress. Thus, coal mining firms registered in Indonesia Stock Exchange period 2017-2018 need to enhance asset and use equity more than debt for firm’s funding.

FACTORS AFFECTING INTENTION IN ACCOUNTING STUDY PROGRAM STUDENTS CHOOSING THE PUBLIC ACCOUNTANT PROFESSION Dhian Rosalina; Kartika Yuliari; Warsani Purnamasari; Muhammad Rizqi Zati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.

PENGUKURAN NARSISME CEO DALAM PENELITIAN DI BIDANG BISNIS, MANAJEMEN DAN AKUNTANSI: SEBUAH STUDI LITERATUR Kadek Ernawan; Debby Ratna Daniel
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 1 (2020): Mei 2020
Publisher : Universitas Medan Area

This study is objected to discussing a literature review that challenges and trends of CEO narcissism measurement study in the field of business, management and accounting.The literatures were obtained from search results in the scopus and google scholar database. This research successfully identified and analyzing by using netha analysys of 212 articles during the period 2009-2019 and found 33 articles that discussed CEO’s narcissism in business, management and accounting study. This study found six narcissism measurements used in the fields of business, management and accounting study. Six narcissism measurements are narcissistic personality inventor (NPI), gough adjective check list (ACL), five indicators of narcissism Chatterjee & Hambrick (2007), fifteen indicators of narcissism Rijsenbilt (2011), LinkedIn Aabo & Eriksen (2018) measurement and CEO’s signature size.

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