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INDONESIA
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
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
 1 
Search results for , issue "Vol. 6 No. 2 (2020): November 2020" : 9 Documents clear
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SYARIAH DENGAN TINGKAT SUKU BUNGA SEBAGAI PEMODERASI Desi Ika; Listiorini Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3254

Abstract

The aim of this research was to analyze the relationship between return in this group stock and financial ratio. This research used MRA (Multiple Regression Analysis). Based on this research, it is concluded that partial variable of Total Asses Turnover, Current Ratio, Debt To Equity Ratio and Price Earning Ratio had no significant effect on stock return, otherwise Return On Asset variable had siginificant effect on syariah return stock in the Jakarta Islamic Index group. Simultaneously, financial performance had no significant effect on syariah return stock in Jakarta Islamic Index group. The interest rate (SBI) could not moderate the relationship between Total Asset Turnover, Current Ratio, Debt to Equity Ratio and Price Earning Ratio on stock returns, while the interest rate (SBI) could moderate (strengthen) the effect of Return On Assets on stock returns. The interest rate (SBI) is unable to moderate DER because SBI was a variable related to the company's external factors. Changes in the SBI interest rate could affect the company's financial performance because it could reduce the company's sales level so that it had an impact on the decline in company profits. The higher the SBI interest rate, the higher the return required by investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA Winda Dwi Agustiani; Ahmad Basid Hasibuan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3305

Abstract

This study aims to ascertain the determinants of whistleblowing intention. The respondents in this study are 96 auditors who worked at KAP DKI Jakarta. The method used in this research is quantitative method, while the primary data are collected from questionnaires. Data processing is conducted by performing the data quality testing, the classical assumption testing and the hypothesis testing. The results show a positive correlation between professional commitment and whistleblowing intentions, a possitive yet insignificant correlation between organizational commitment and whistleblowing intention and a negative and insignificant correlation between locus of control and whistleblowing intention.
PENGARUH PERENCANAN PAJAK, AKTIVA PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT Saijan Saijan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3465

Abstract

This research is to identify and to test the effect of tax planning, deferred tax assets, deferred tax expense and company measurement towards the earning management of Indonesia capital market. Data in-used in this research is originated from the financial statements that has heen audited by the property companies, real estate and building construction which have been registered in Indonesia Syariah Stock Index by the year of 2014-2018. Sample determination is done by the purposive sampling method. There are eight out of 66 companies that will be analyzed with multiple linear regressions. The analysis result shows that the tax planning and deferred tax assets have the positive and significant impacts to the companies that practice the earning management, whereas the deferred tax expense and company measurement are not resulting in significant impact.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Vicka Stawati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3472

Abstract

The purpose of this study was to examine the effect of Profitability, Leverage and Size Company on Tax Avoidance. The population which is the object of this research is argicultural sectors listed on Indonesia Stock Exchange (BEI) in 2014 - 2018. The total population of 20 companies, this study obtained by purposive sampling technique which then resulted in 6 research samples for further investigation. The analysis technique used is multiple regression analysis. Based on data analysis and discussion can be concluded that Profitability, Leverage, and Company Size has effect on Tax Avoidance. This means that the government has not succeeded in conducting Tax Amnesty program which has the impact of the company will do Tax Avoidance.
OPTIMALISASI WORKING CAPITAL PADA PERUSAHAAN FINANCIAL CONSTRAINTS DI INDONESIA Rika Rahayu; Maratus Zahro; Dewi Maryam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3525

Abstract

This research aimed to examine the effect of company size, leverage, cashflow, profitability ratio, and tangible asset on the cash conversion cycle at manufacturing companies in Indonesia.  While, the research wan the quantitative. Moreover, the research sample consisted of 30 manufacturing companies from 2016 to 2018. The sampling collection technique used purposive sampling, in which the sample was taken based on criteria given. In addition, the data analysis technique used multiple linear regression. This research used company size, leverage, cashflow, profitability ratio, and tangible asset as independent variable and cash conversion cycle as dependent variable. For the research result, it concluded as follows, company size which is proxied by logarithm of total assets had negative effect on the cash conversion cycle; leverage had positive effect on the cash conversion cycle; cashflow which is proxied by net profit/loss ratio had positive effect on the cash conversion cycle; profitabiity ratio which is proxied by return on asset did not effect on the cash conversion cycle; tangible asset had negative effect on the cash conversion cycle..
DETERMINAN INTENSITAS TRANSFER PRICING PADA PERUSAHAAN NON-KEUANGAN AFILIASI Ilham Teguh Setiawan; Yulis Sarah Rizkya
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3540

Abstract

The purpose of this research is aimed the determinants intensity of transfer pricing practices by non-financial multinational companies listed on the IDX during the 2014-2017 period. This research used secondary data analyisis of financial statement of multinational companies. By using purposive sampling method, the total amount of samples obtained in this research was 60 companies over four periods (2014-2017). This research used multiple linear regression analysis, with the classic assumption test first being done. The results of the regression test in this study are from taxes, profitability, and firm size have a negative and not significant influence toward the firm decision for transfer pricing, while intangible assets have a positive and significant effect toward the firm decision for transfer pricing. Related to these four independent variables, intangible assets are the determinant factors of transfer pricing.
ANALISIS FAKTOR KEBERHASILAN PROGRAM KELOMPOK USAHA BERSAMA: STUDI KASUS DI DESA PATUMBAK Ardhansyah Putra Hrp; Dwi Saraswati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3574

Abstract

This study aims to analyze the factors of determine success KUBE program in Patumbak Village. The research sample was determined by purposive sampling with the consideration that KUBE who eligible to be a sample, namely KUBE which was still active which was formed in 2010 to 2019. The methodology in this study used validity and reliability tests which also used multiple linear regression analysis. This study tested each variable with hypothesis testing and the coefficient of determination.The results of study are indicate that the success factors for KUBE are venture capital, ecperience entrepreneurship and saving loan business not have a significant effect on the success KUBE program.The Joint Business Group (KUBE) is a business group fostered by the Indonesian Ministry of Social Affairs which is formed several assisted families to carry out Productive Economic Entreprises (UEP) and Social Welfare Entreprise (UKS) to improving welfare for the community. The success of KUBE will make a big contribution for the government in achieving of reduce the poverty rate.
DOES CSR AND YOUNG BOARD DIRECTOR INFLUENCE THE PRACTICE OF TAX AGGRESSIVENESS? Alfandy Berniquezt Dendeng; Vita Elisa Fitriana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3826

Abstract

This research aims to prove empirically the influence of corporate social responsibility and young board of director towards tax aggressiveness. The sample that used in this study is 60 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research using multiple linear regression analysis method. The result of this research indicates that corporate social responsibility has a significant influence towards the tax aggressiveness. Meanwhile, young board director do not have a significant influence towards the tax aggressiveness of the company. This result correlate with previous research that the higher corporate social responsibility disclosed indicates the higher tax aggressiveness conducted by the company.
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI PRAKTEK MANAJEMEN LABA RILL Rezki Zurriah; Masta Sembiring
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3882

Abstract

The objective of the research was to analyze the influence of the firm size, and leverage on firm value through the practice of rael earnings management in companies listed in the Jakarta Islamic Index in the period of 2015-2018. The samples were 18 companies, taken by using purposive sampling technique with the total observation of 54 analytical units. Secondary data were gathered by conducting documentary study like annual financial statement publicized in Indonesian Stock Exchange. The gathered data were analyzed by using multiple linear regression analysis and path analysis. The result of the research showed that firm size and leverage simultaneously had significant influence on the value of companies listed in the Jakarta Islamic Index. Partially, leverage did not have any significant influence on firm value, while firm size had positive and significant influence on firm value. Based on the result of Sobel test on the variables of firm size, it was found that real earnings management did not act as intervening variable, while the result of Sobel test on the variable of leverage showed that real earnings management acted as intervening variable.

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