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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 405 Documents
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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.
Analisis Strategis Pengelolaan Aset Daerah Berdasarkan Pernyataan Standar Akuntansi Pemerintah No. 7 Heri Yuliantoro; Hamdani Arifulsyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.3952

Abstract

The purpose of this study was to determine how the removal of damaged and obsolete fixed assets according to the Government Accounting Standards Statement No.7 at the Financial and Asset Management Agency of Bengkalis Regency, Riau Province. Sources of data obtained from interviews and documentation. This research was conducted by comparing the accounting treatments that have been carried out with standards. The results of this study that there are written off assets that have been done need to be adjusted to the standard. Write-off of fixed assets must be accompanied by the elimination of accumulated depreciation of Rp. 1,138,992,230,087. As an improvement, a correction journal needs to be made to remove the accumulated depreciation.
Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif Muhammad Nawawi; Dabella Yunia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4282

Abstract

This study aims to provide empirical evidence about the ERP business process model of competitive advantage. In particular, this study investigates the mediating effect of management control on the relationship between ERP implementation and competitive advantage.The empirical analysis in this study is based on primary data obtained from a survey of managers of 50 manufacturing companies with a response rate of 33.67%.This research was conducted with a structural equation modeling (SEM) approach method with testing tools using partial least squares (PLS).Directly, these findings suggest ERP implementation has a positive impact on a firm's competitive advantage, by increasing innovation opportunities that involve building greater capacity that creates long-term benefit opportunities and sustainable competitive advantage.The use of informal controls tends to be more integrated with information systems in producing higher quality information to support decision making so as to mediate the positive effect of ERP implementation in increasing the company's competitive advantage.Meanwhile, formal control cannot be a good mediator when it is not accompanied by the addition of other business attributes.
Investment Opportunity Set sebagai Pemoderasi Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Kebijakan Utang Suriani Ginting; Seti Eli Larosa; Sonya Enda Natasha S Pandia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4289

Abstract

This research aims to determine and analyze the influence of Profitability, Managerial Ownership, Firm Size in Debt Policy with Investment Opportunity Set as a moderating variable. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis and regression analysis moderating variable with absolute difference value method.The result of analysis shows that simultaneously Profitability, Managerial Ownership, Firm Size have a significant effect on Debt Policy. Partially, Profitability, Managerial Ownerdhip have a significant effect on Debt Policy. While Firm Size have a not significant on Debt Policy. And Investment Opportunity Set is not able to moderate the relationship between Profitability, Managerial Ownership, and Firm Size
Agency Cost dan Kebijakan Dividen (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Elliv Hidayatul Lailiyah; Muhammad Dzikri Abadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4302

Abstract

Manufacturing companies in Indonesia are large-scale companies and dominate the Indonesia Stock Exchange. The number of companies listed on the stock exchange is increase every year, which results in more people having the opportunity to own a company. The spread of more investors who own the company makes conflict between owners even higher. The purpose of this study is to determine the effect of agency cost proxied by insider ownership, dispersion of ownership, free cash flow, and collateralizable assets on dividend policies of manufacturing companies in Indonesia. Data in the form of secondary data in the form of financial reports and annual reports for the period 2012-2019. The data used multiple linear regression statistical analysis techniques. The results of this study show that agency cost, which is proxied by dispersion ownership, free cash flow and collateralizable assets, has a positive effect on dividend policy. A  firm in its operational activities, carries out agency relationships. Agency problems arise when an agent acts not in accordance with the principal's interests, which causes a conflict of interest between the principal and agent. Agency problems will increase agency cost. The agency problem can be reduced by the dividend payment mechanism, namely by increasing the proportion of dividend payments from company profits for stockholders. In contrast to insider ownership which does not affect dividend decisions because the percentage of company ownership owned by insiders is limited in Indonesia.

Page 34 of 41 | Total Record : 405

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