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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 173 Documents
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ANALISIS PENGARUH PENGUKURAN KINERJA KEUANGAN DALAM MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Barbara Gunawan; Rizki Putri Hardyani
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Tujuan penelitian ini adalah untuk melakukan analisis terhadap pengaruh pengukuran kinerja keuangan dengan menggunakan rasio keuangan yaitu rasio profitabilitas, likuiditas, aktivitas, leverage dan rasio Market Value (nilai pasar) untuk memprediksi return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2009 sampai dengan 2012. Pengambilan sampel perusahaan dalam penelitian ini dilakukan dengan metode purposive sampling yaitu dengan didasarkan pada perusahaan manufaktur yang menerbitkan laporan keuangan resmi dan informasi harga saham selama periode pengamatan. Data tersebut diperoleh dari Indonesia Stock Exchange (IDX), Yahoo Finance, dan situs resmi perusahaan. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 95 perusahaan dan menggunakan metode analisis regressi berganda dengan bantuan pengolahan data SPSS 15,0. Hasil penelitian ini memberikan kesimpulan bahwa variabel rasio keuangan secara bersama-sama memiliki pengaruh yang signifikan terhadap return saham. Hasil pengujian secara partial pada variabel rasio ROA, ROE, NPM, Current Ratio, TAT, DER, DAR, MBV diperoleh bahwa hanya variabel ROA dan ROE saja yang memiliki pengaruh positif signifikan terhadap return saham. Kata Kunci: Rasio Profitabilitas, Likuiditas, Aktivitas, Leverage, Rasio Market Value, dan Return saham
PENGARUH WORKING CAPITAL TO TOTAL ASSET, OPERATING INCOME TO TOTAL LIABILITIES, TOTAL ASSET TURNOVER, RETURN ON ASSET, DAN RETURN ON EQUITY TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Teguh Erawati; Ignatius Joko Widayanto
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Capital market development in Indonesia is experiencing rapid growth. Capital markets provide attractive investment alternative for people or institutions that will invest. Investors are expected to benefit in the form of dividends and capital gains. This research wants to examine the effects of Working Capital to Total Asset (WCTA), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Return On Asset (ROA) dan Return On Equity (ROE) to profit growth of manufacture company. The sampling technique used in this research is purposive sampling, with some criteria, those are: (a) the manufacture company listed in Indonesia Stock Exchange (IDX); (b) the manufactur company has positif profit in five consecutive years; (c) the avaliable of financial statement as the research 2010-2014 period. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Operating Income to Total Assets (OITL), Return On Asset (ROA), dan Return On Equity (ROE) variable, have a positive significant to profit growth of manufacture company, while Working Capital to Total Asset (WCTA) and Total Asset Turnover (TAT) doesn’t have influence to profit growth of manufacture company. From the research also known that those five variable (WCTA, OITL, TAT, ROA, and ROE) simoultaneously have an influence to profit growth of manufacture company. The prediction percentage of those variable simoultaneously are 27,8%. Keywords: WCTA, OITL, TAT, ROA, ROE, and growth.
PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN PENERBITAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA BANTUL Nanik Fitriani
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the effect of total and publishing Registered Taxpayers Forced letter of acceptance in the KPP Pratama Bantul Income Tax. Analysis used is multiple regression analysis. Before using multiple regression analysis, performed classical assumption test. Partial hypothesis test results (t-test) showed a variable amount of Registered Taxpayers positive and significant effect issue of forced variable has no effect on income tax receipts. Simultaneous hypothesis test results (F-test ) shows the number of Registered Taxpayers and variable force simultaneous issuance of a significant positive effect on income tax receipts. This study showed 35,1 % income tax receipts are affected by variable amounts Registered Taxpayers and issue of Forced and 64,9 % explained by other factors outside the discussion. Keyword: the number of registered taxpayers, issue of forced labor, withholding tax
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK, DAN SENSUS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI YANG MEMILIKI USAHA Sochi Rusmawati; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study was conducted to verify the effect of understanding the taxpayer, tax penalties, and the national tax census of the personal tax compliance have a business. This study uses the dependent variable is the personal tax compliance have a business and independent variables that is an understanding of the taxpayer, tax penalties, and the national tax census. The sampling technique used was simple random sampling technique to 50 individual taxpayers who have a business located in Sinduadi, Mlati, Sleman. Data collection procedures by submitting the form of a direct question questionnaire and interviews with personal taxpayers who have a business. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the result indicate that the variable understanding of the taxpayer, tax penalties, and the national tax census proved significant simultaneous effect on tax compliance has a business person. Predictive ability of these three variables on tax compliance shows the independent variables can explain the variation in the dependent variable of 72.3% and the rest is explained by other variables. Keywords: understanding taxes, tax penalties, tax census and tax compliance
FACTORS DETERMINING DIVIDEND PAYOUT: EMPIRICAL EVIDENCE OF INDONESIAN LISTED FIRMS Theresia Trisanti
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study is to determine the influences of the company variables to dividend policy of firms. There are four hypotheses draw for this study to increase our understanding of the effect and relationship of dividend payout of firms, such as: sales, profit, debt, and assets growth. The data used were the financial reports of each sample company which obtained through DataStream and IDX from 2010 - 2012. Four hypotheses, which relate to dividend payout such as sales, assets growth, profitability and debt financing, are tested in this research. Regression analysis indicated that profitability, sales and assets growth have positive significant influence to dividend payout but debt has negative significant. Keywords: dividend payout, sales, assets growth, profitability and debt financing.
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN LOAN TO DEPOISIT RATIO TERHADAP PERUBAHAN LABA ( Studi Kasus Bank Konvensional Yang Terdaftar di BEI Periode 2009-2012) Dita Nur Raifah; Teguh Erawati
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study discusses the changes in earnings and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2012. The purpose of this study was to determine whether the Capital Adequacy Ratio (CAR) , Non- Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the Loan to Deposit Ratio (LDR) has an influence on incomen changes. The type of data in this study is secondary . Sampling in this study using purposive sampling method . Companies that used a sample of 24 banking companies listed in Indonesia Stock Exchange during 2009-2012. This research is quantitative , and statistical tests use the test multiple linear regression. By using regression analysis , it can be seen that the Capital Adequacy Ratio (CA ) , Non Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the Loan to Deposit Ratio (LDR) has a significant effect on earnings changes . Partial test results , the Capital Adequacy Ratio (CAR) has a positive and significant effect on earnings changes . Non Performing Loan (NPL) had no effect on earnings changes . Operating Expenses Operating Income does not affect the income changes . Loan to Deposit Ratio (LDR) has a positive and significant effect on earnings changes. Keywords : Capital Adequacy Ratio (CAR) , Non-Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the loan to deposit ratio (LDR) , and Income Changes .
PENGARUH LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, RETURN ON ASSET DANNON PERFOMING LOAN TERHADAP RETURN SAHAM Sri Ayem; Sri Wahyuni
Jurnal Akuntansi Vol 5 No 1 (2017): JURNAL AKUNTANSI VOL. 5 NO. 1 JUNI 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimed to examine the effect Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) on stock returns banking companies listed in Indonesia Stock Exchange . The Independent variable used is the Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and non- performing loan (NPL) dependent variable stock returns . The purpose of this study was to obtain empirical evidence about the influence of Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Non Performing Loan (NPL) and Return on Assets (ROA) on stock returns banking companies listed in Indonesia Stock Exchange . The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2008 to 2012 . Data used in this study was obtained from the Bank's Financial Statements obtained from the website of the Indonesia Stock Exchange and Bank Indonesia . Data analysis method used is multiple linear regression , hypothesis testing while using the simultaneous test ( F test ) to test the effect of these variables together and t test with a significance level of 5 % to test the effect of partial variables . Based on the test results , the results obtained simultaneously Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) effect on stock returns in banking companies listed in Indonesian Stock Biursa , while partially Loan to Deposit Ratio (LDR) has a positive effect is not significant , its capital adequacy ratio (CAR) and Return on Assets (ROA) and a significant positive effect of Non performing loan (NPL) significant negative effect on stock returns in corporate banking . Predictive ability of the four variables on stock returns is 57.1 % , as indicated by the adjusted R2 , while the rest is influenced by other factors not included in our model . Keywords: stock return, Loan to Deposit Ratio, Capital Adequacy Ratio, Return on Assets, Non-performing loan
PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING LOAN, NET INTEREST MARGIN, OPERATIONAL EFFICIENCY RATIO, LIQUIDITY TO DEBT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERBANKAN DI INDONESIA (Studi Empiris pada Bank Umum Swasta Nasional Berstatus Devisa yang Terdaftar di Bank Indonesia Periode 2009-2011) Muhammad Faisal Bahri
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Liquidity to Debt Ratio (LDR) terhadap kinerja perusahaan perbankan yang diproksikan dengan Return On Assets (ROA). Populasi penelitian ini adalah bank umum swasta nasional yang berstatus devisa yang terdaftar di Bank Indonesia periode 2009-2011. Terdapat 75 laporan keuangan dari 25 bank yang dapat dijadikan sampel penelitian selama tahun pengamatan. Hasil analisis menunjukan bahwa Net Interest Margin (NIM) berpengaruh positif terhadap Return On Assets (ROA) dan Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif secara signifikan terhadap Return On Assets (ROA), sedangkan Liquidity to Debt Ratio (LDR), Non-Performing Loan (NPL), dan Capital Adequacy Ratio (CAR) tidak berpengaruh secara signifikan terhadap Return On Assets (ROA). Kata Kunci : Rasio Keuangan, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Rasio biaya Operasional terhadap Pendapatan Operasional (BOPO), Liquidity to Debt Ratio (LDR), Return On Assets (ROA).
PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA BANK UMUM KONVENSIONAL YANG MENYALURKAN KREDIT PADA UMKM: DENGAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI Sri Ayem
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

There were two aims of the research. The first one was to test the influence of corporate governance structures: institution ownership, public ownership, and board of director structure--toward the corporate performance, and the second aim was to test the possibility of investment opportunity set variable (IOS) play the role as a mediated variable between corporate governance structure and corporate performance. Previous researches done on the same topic had dominantly focused on direct relationship of corporate governance and corporate performance. So far, the results of those researches were not conclusive yet. The banking corporations used as the sample were taken from the Indonesian Stock Exchange (Jakarta Stock Exchange) which were active during the period of 2005-2011. Among 27 corporations, there were only 20 that fulfilled the sample requirements. The data were collecting by using pooling method ( data panel ) within 147 investigations. The test results substructure one that examines the effect of institutional ownership, public ownership and composition of the board of directors of the investment opportunity set, showing the ownership structure (institutional ownership and public) did not significantly influence the investment opportunity, while the composition of the board of commissioners statistically have an influence on the investment opportunity set , Based on testing substructure 2 which tested the effect of the structure of institutional ownership, structure of public ownership, the board and the investment opportunity set on firm performance indicate ownership variables Institutional has no significant effect on the performance of commercial banks Conventional loan portfolio on SMEs, while public ownership, the composition of the board of commissioners and the investment opportunity set has a significant influence on the company's performance. Keyword: corporate governance structures, management ownership, Institutional ownership, board of director, investment opportunity set, corporate performances
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PENYEDIA SPARE PART OTOMOTIF PERIODE 2007-2011 Yuliyati Yuliyati; Sunarto Sunarto
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aimed to determine the effect of working capital turnover, cash turnover, and capital structure partially or simultaneously on the profitability of the companies of automotive spare parts 2007-2011. Profitability was measured by using return on investment (ROI).The data used was secondary data from the financial statements of the sample companies. Data analysis method used was the classic assumption of hypothesis testing. The statistical method used was multiple linear regression analysis. The sampling method used was purposive sampling. The dependent variable in this research was the profitability (Y), the independent variables consisted of working capital turnover (X1), cash turnover (X2), and capital structure (X3).The results showed that the partial of working capital turnover has no any effect on return on investment (ROI), cash turnover affected the return on investment (ROI), capital structure affected the return on investment (ROI). Simultaneously, working capital turnover, cash turnover, and capital structure affected towards the return on investment (ROI) on the companies of automotive spare parts 2007-2011. Keywords : working capital turnover, cash turnover, structure capital, and return on investment (ROI)

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