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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 405 Documents
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FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK Wenny Anggeresia Ginting; Munawarah - Munawarah; Siti Dini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.1837

Abstract

This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Mayang Murni
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i1.1530

Abstract

The objective of the research was to examine the influence of size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on financial distress level with. The population was manufacture companies listed in BEI (the Indonesia Stock Exchange) in the period of 2010-2014. The samples were 73 manufacture companies listed in BEI, taken by using purposive sampling technique so that there were 365 observations. The data were secondary data which were obtained from financial statement. The gathered data were analyzed by using multiple linear regression analysis and path analysis with an SPSS 21 software program. The result of the research showed that ROA had negative and significant influence on financial distress level. Firm size, Current Ratio, DER, ROE, EPS, and PER had negative and insignificant influence on financial distress level. Meanwhile, firm age had positive but insignificant influence on financial distress level, and NPM had positive and significant influence on financial distress level.
Analisis Rasio Leverage Terhadap Profitabilitas Pada Perusahaan Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Ilham Ramadhan Nasution
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 2 (2016): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i2.244

Abstract

Para kreditur dan pemegang saham seringkali tertarik melihat besarnya Return OnEquity(ROE) suatu perusahaan untuk mengetahui kemampuan perusahaan atas modal yangtelah ditanamkan dalam perusahaan. Salah satu cara untuk memprediksi ROE adalah denganmenggunakan rasio keuangan, yaitu rasio leverage. Penelitian ini difokuskan pada Debt Ratio(DR), Debt to Equity Ratio (DER), dan Long Term Debt to Equity Ratio (LTDER).Tujuanpenelitian ini adalah untuk mengetahui apakah DR,DER, dan LTDER secara parsial dansimultan terhadap ROE. Penelitian ini dilakukan pada perusahaan otomotif dan komponennyayang terdaftar di Bursa Efek Indonesia.Metode penelitian dalam skripsiini adalah denganmenggunakan desain kausal. Penelitian dilakukan untuk periode 2010-2014. Jenis data yangdigunakan adalah data sekunder. Data diperoleh dari situs resmi Bursa Efek Indonesia. Datayang telah dikumpulkan dianalisis dengan metode analisis data yang terlebih dahuludilakukan pengujian asumsi klasik sebelum melakukan pengujian hipotesis. Pengujianhipotesis dalam penelitian ini menggunkan regresi berganda dengan uji f dan uji t pada levelsignifikansi 5% (α=0,05).Hasil uji hipotesis menunjukkan bahwa DR berpengaruh signifikansecara parsial terhadap ROE. Dan secara simultan DR,DERdan LTDER berpengaruhsignifikan baik terhadap ROE.Kata kunci : Debt Ratio (DR), Debt to Equity Ratio (DER), Long Term Debt to EquityRatio (LTDER), dan Return on Equity (ROE).
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Christina Verawaty Situmorang; Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2694

Abstract

This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.
PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BELAWAN Syamsul Bahri Arifin; Aulia Arief Nasution
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1237

Abstract

The effort to optimize tax revenues are not reliable from the role of the Direktorat Jendral Pajak (DJP) alone but it takes an active role of all Indonesian people, especially taxpayers. Taxation conditions that require the active participation of taxpayers in carrying out taxation requires compliance with high taxpayers, namely compliance in the fulfillment of tax obligations in accordance with the provisions of the Law Taxation. The purpose of this study is to examine the effect of service quality and tax sanctions on taxpayer compliance in KPP Pratama Medan Belawan. The population of this study is the corporate taxpayer who reported the SPT and Annual SPT in the area of KPP Pratama Medan Belawan, North Sumatra.Kemudian conducted sampling of 100 respondents used in this study. This research method using multiple linear regression analysis. The results of this study indicate that Service Quality and Tax Sanction have a significant effect, either partially or simultaneously to Taxpayer Compliance Agency In KPP Pratama Medan Belawan ..Keywords: Service Quality, Tax Sanction and Taxpayer Compliance.
PENGARUH STRUKTUR MODAL TERHADAP AKTIVITAS OPERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Agil Pramirza
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 1 (2015): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i1.93

Abstract

ABSTRAK Hubungan antara aktivitas operasi dengan struktur modal perusahaan ditunjukkan oleh struktur modal utang perusahaan terhadap ekuitas (DER). Sementara aktivitas operasi ditunjukkan oleh rasio profitabilitas yang terdiri dari margin laba kotor (GPM), margin laba usaha (OPM), dan net profit margin (NPM). Tujuan dari penelitian ini adalah untuk menganalisis dan menjelaskan pengaruh rasio utang terhadap ekuitas (DER) dari margin laba kotor (GPM), margin laba usaha (OPM), dan net profit margin (NPM). Penelitian ini bersifat asosiatif, dan teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis statistik dengan menggunakan model regresi sederhana. Dari hasil perhitungan SPSS dapat disimpulkan bahwa utang variabel terhadap ekuitas (DER) berpengaruh terhadap variabel marjin laba kotor (GPM), margin laba usaha (OPM), dan net profit margin (NPM). Kata kunci: debt to equity ratio, marjin laba kotor, marjin laba bersih. ABSTRACT The relationship between the operating activities with the company's capital structure is indicated by the capital structure of the company's debt to equity ratio (DER). While operating activities indicated by the ratios of profitability which consists of gross profit margin (GPM), operating profit margin (OPM), and net profit margin (NPM). The purpose of this study is to analyze and explain the effect of debt-to-equity ratio (DER) of the gross profit margin (GPM), operating profit margin (OPM), and net profit margin (NPM). This research is associative, and data analysis techniques used in this research is the method of statistical analysis using simple regression model. From the calculation of SPSS can be concluded that the variable debt to equity ratio (DER) effect on the variable gross profit margin (GPM), operating profit margin (OPM), and net profit margin (NPM).Keywords: debt to equity ratio, gross profit margin, net profit margin
PENGARUH PRAKTIK PERATAAN LABA PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Kurnia Sari; Hendra Saputra; Wichita Ghekesia Nainggolan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2454

Abstract

The aims of the research to know and analyze about whether the size of the company and profitability have a significant and partial or simultaneously effect on income smoothing practices. The typical data of research is secondary data with a quantitative approach. The population of this research were 12 mining companies which was listed in the Indonesia Stock Exchange from 2012-2016. The methodology of the the sample using census criteria, the total sample that was used 60 data. The analysis method used the classical assumption test, multiple linear regression, determination test, t test (partial test), and f test (simultaneous test). The results of this research shows that company size and profitability did not partially affect the practice of income smoothing. Meanwhile when it saw from simultaneoussize of the company and profitability have a significant effect on income smoothing practices (Case study of mining companies listed on the Indonesia Stock Exchange).
PERSEPSI MAHASISWA FAKULTAS EKONOMI DAN PELAKU BISNIS MENGENAI PENTINGNYA ETIKA BISNIS BERDASARKAN GENDER DAN USIA Angelia Pribadi; Rizky Fillhayati Rambe
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1734

Abstract

This study aims to prove there is a difference of perception about the importance of business ethics education. In this study has three hypotheses to be tested are differences in the perception of the importance of ethics education among business people and students. Further testing of the difference principle importance of business ethics education among women da the men. Finally, this study also examines the differences in perception among the older age group and younger age groups. Respondents in this study consisted of 300 respondents from business people and students who take a course in entrepreneurship and ethics profesi.Masing each hypothesis tested first normality test data is then tested with independent sample T-test.The test results prove that only one proved the hypothesis significantly different perceptions regarding the importance of business ethics education between employers and mahasiswa.Sedangkan two hypotheses that examine differences in the perception of the importance of business ethics education between women and men do not have either the absolute differences, as well as statistics , While the latter hypothesis that examine differences in the perception of the importance of business ethics education between older and younger age groups showed an absolute difference, but not statistically significant. 
ANALISIS RASIO UTANG ATAS MODAL DAN UKURAN PERUSAHAAN TERHADAP PENGEMBALIAN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ahmad Prayudi; Nur Ilhammi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1723

Abstract

Manufactury industry is the industry which produce unready-made goods tobe ready made goods. Manufactury industry has role in economy of the country. But the growth of economy fluctuation can not be avoided which causes influence on the company’s stability that can be seen from the financial statement.This research has the direction to analyse debt to equity ratio and firm size to the stock return in manufacture company which is listed in Indonesia Stock Exchange. Data is taken from the publication financial statement which is gotten from www.idx.co.id for the periode 2010-2013. The population in this research is all the manufacture companies from sub sector of consumtion goods which are 36 companies and the samples with purposive sampling methode are 13 companies. The Analysis of data used is statistic descriptif analysis and multiple linear regression analysis to get the description spreadly about the correlation among variabels.The result of this research shows that debt to equity ratio influential positif and not significant to stock return. Meanwhile, firm size influential positif and significant to stock return.
PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN Reza Hanafi Lubis
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.425

Abstract

This research is to measure the influence of service quality at KPP Pratama Medan Belawan and tax sanctions. This research using survey with description quantitative. These samples are 100 tax payers at KPP Pratama Medan Belawan. The questionaires are for the tax payers as respondence. The results service quality and tax sanction have positive influence for the tax payers obidient at KPP Pratama Medan Belawan.Keywords: service quality, sanction, obedient

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