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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 197 Documents
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PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA Desifa Kurnia Santi; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the effect of tax planning, firm size, and corporate social responsibility (CSR) to earnings management. This research is causality. Population in this research is manufacturing company of food and beverage subsector that listed in BEI during period of 2012 until 2016. The sample in this study was determined based on purposive sampling which resulted 8 samples of company. The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis. The result of multiple regression test shows that the tax planning, company size, and corporate social responsibility (CSR) simultaneously affect the earnings management and the three independent variables influence 62.5% to the dependent variable while the rest is influenced by other factors outside the research variables. Partially, tax planning has no effect on earnings management with t count smaller than t table that is equal to 1.449 <1.68830 and significance value 0.156> 0.05, firm size negatively affect earnings management with t count equal to -7.853 and significance level 0.000, and corporate social responsibility (CSR) have a positive effect on earnings management with t arithmetic of 2.784> t table of 1.68830 with significance 0.008 <0.05. Keywords: tax planning, company size, corporate social responsibility (CSR), earnings management
THE ANALYSIS OF READINESS IMPLEMENTATION OF INTEGRATED REPORTING (IR) ON COMPANIES PUBLISHING SUSTAINABILITY REPORT IN 2015 Dewanti, Patriani Wahyu; Anantha, Tegar Galang
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24964/ja.v6i1.591

Abstract

This study aimed to analyze the companys readiness to implement the Integrated Reporting (IR). The objective of the implementation is to enable companies to re-evaluate their business activities in order to create value in a sustainable manner so that the company can present high quality information to stakeholders. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The population of this research are companies that had published Sustainability Report (SR) and listed on the Indonesian Stock Exchange (IDX) in 2015 which amounted to 39 companies. The data analyzed in this study are secondary data from the annual report (AR) and sustainability report (SR) of each company that was published in 2015. The analysis uses 61 indicators that reflect IR eight elements in the &lt;IR&gt; Framework. Research data analysis using descriptive statistical analysis in tabular form the companys readiness categorization.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The result showed that: 31% companies categorized as well prepared to implement the Integrated Reporting, Furthermore 23% companies classified as prepared to perform the Integrated Reporting, whereas 46% companies categorized as unprepared to implement the Integrated Reporting. Keywords: Sustainability Reporting, Integrated Reporting
Mental Accounting Dalam Keputusan Investasi Patriani Wahyu Dewanti; Denies Priantinah; Wahyu Astri Kurniasari
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Portofolio layering dan mental accounting merupakan hal penting dalam pengambilan keputusan investasi. Tujuan dari penelitian ini untuk mengetahui apakah investor di wilayah penelitian membangun portofolionya berdasarkan tingkatan piramida aset seperti yang dideskripsikan oleh Shefrin dan Statman (2000). Penelitian ini dilakukan dengan mendistribusikan kuesioner kepada 62 responden dengan kriteria yang telah ditetapkan oleh peneliti. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif. Teknik analisis data yang digunakan adalah statistik deskriptif, t-test, dan regresi. T-test dan regresi digunakan untuk mengkonfirmasi hasil analisis deskripsi yang telah dilakukan. Hasil penelitian menyebutkan bahwa: 1) responden dalam penelitian ini telah mempertimbangkan adanya tingkatan (layer) dalam investasi yang dilakukannya; 2) responden dalam penelitian ini sudah melakukan analisis portofolio sesuai dengan diversifikasi tingkatan (layer). 3) responden dalam penelitian ini berinvestasi dengan memenuhi tiap layer pada tingkatan piramida behavioural portofolio theory. 4) responden dalam penelitian ini belum mempertimbangkan adanya segmen dalam investasi sebagai unit terintegrasi.; 5) secara simultan variabel demografi responden (umur, pendidikan, pendapatan per tahun, total kekayaan, dan kekayaan keuangan) tidak berpengaruh terhadap mental accounting; dan 6) responden dalam penelitian ini lebih dominan untuk memilih return sebagai pertimbangan investasinya. Kata Kunci: mental accounting, behavioural portofolio theory, investasi
INTENTION DETERMINANT OF POTENTIAL INDIVIDUAL INVESTORS IN DECISION MAKING OF SHARE INVESTMENT IN INDONESIA STOCK EXCHANGE Sri Hermuningsih; Kusuma Chandra Kirana; Ratih Kusumawardhani
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Capital market is a vehicle that can mobilize long-term fundraising from the society to be channeled into productive sectors through the sale of stocks, bonds, mutual funds and derivatives. Investment decision-making is a process of selecting the best alternative from a number of alternatives available under the influence of complex situations, will be greatly influenced by the received information, the level of capability and knowledge of the investors about investment. Financial behavior aims to understand the behavior of investors in making investment decisions. The purpose of this study is to examine and obtain empirical evidence of potential individual investors’ determination in making decision of stock investment. This type of research is quantitative research with purposive sampling technique. The population used in this research is the students of the Faculty of Economics, University of Sarjanawiayata Tamansiswa Yogyakarta. The sample used is 50 UST students who want to be a share investor in Indonesia Stock Exchange. The methods of data collection use questionnaires and structured questions. Data analysis technique use Structural Equation Modeling. The results of this study noted that the quality of accounting information, subjective norms, perceptions of behavior control and risk perceptions do not systematically affect on the intention of prospective individual investors in decision-making stock investment in Indonesia Stock Exchange. Keywords: Intention, Investor. Indonesia Stock Exchange
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Erlina Sari Pohan; Tri Lestari
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to examine the effect of Intellectual Capital by Value Added Intellectual Coefficient (VAICTM) on financial performance using market valuation (market to book value), profitability ratio Return On Asset (ROA) and Earning Per Share (EPS) and productivity ratio Asset Turnover (ATO) of the Information Tecnology and Services sector companies in BEI 2012-2016. The population of this study is companies of Information Tecnology and Services sector listed on the Stock Exchange from 2012 to 2016. The data processed using SPSS version 24.0. The results of this study indicate that intellectual capital proxied by Value Added Intellectual Coefficient (VAICTM) has a positive and significant effect on financial performance proxied by Market to Book Value, Return On Asset, Asset Turnover and Earning Per Share.
PENGARUH PENGHINDARAN PAJAK, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP BIAYA HUTANG Dewi Kusuma Wardani; Hetina Dwi Sari Wardani
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The aim of this study was to examine the effect of Tax Avoidance, Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee, and Size Company on cost of debt the period 2012-2016. The population in this study was industrial sectors and industrial sectors consumpted goods that listed in Indonesia Stock Exchange (BEI) during 2012-2016. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 7 industrial sectors and industrial sectors consumpted goods manufacturing companies that qualify as the samples. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The result of this research shows that the kepemilikan manajerial have significant positive influence to the cost of debt. Tax avoidance, komisaris independen, kepemilikan institusional, komite audit, and ukuran perusahaan do not have significant influence to the cost of debt. Keywords: Audit committee, cost of debt, independent commissioners, institutional ownership, managerial ownership, firm size, and tax avoidance.
PENGARUH INFORMASI LAPORAN ARUS KAS, DIVIDEND PAYOUT RATIO (DPR), ECONOMIC VALUE ADDED (EVA) TERHADAP VOLUME PERDAGANGAN SAHAM Rika Henda Safitri
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Penelitan ini bertujuan untuk mengetahui pengaruh informasi laporan arus kas, dividend payout ratio (DPR), economic value added (EVA) terhadap volume perdagangan saham studi kasus pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Metode penelitian yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan analisis regresi berganda. Pengambilan sampel menggunakan metode purposive sampling, dari 42 perusahaan yang memenuhi kriteria didapat 6 perusahaan dengan tahun pengamatan selama lima tahun. Berdasarkan hasil penelitian, dapat disimpulkan bahwa hanya variabel arus kas operasi berpengaruh secara signifikan terhadap volume perdagangan saham, sedangkan variabel dividend payout ratio (DPR), economic value added (EVA) tidak berpengaruh secara signifikan terhadap volume perdagangan saham.
PENGARUH KEPEMILIKAN MANAJERIAL UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI Esa Anti Ursula; Vidya Vitta Adhivinna
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

One of the principle in create a financial report is the accounting conservatism principle. Conservatism is said to more anticipating the loss than gain. This study aims to determine how the effect of managerial ownership, firm size, leverage, and growth opportunities to accounting conservatism. The data used in this study is secondary data from 10 manufacturing company sub sector consume listed on the Indonesia Stock Exchange for the period 2012-2017. Samples were selected using purposive sampling method. Technique of analyzing data used is the test multiple linear regression analysis with SPSS version 16. The result showed that simultaneous managerial ownership, firm size, leverage, and growth opportunities together have influence on accounting conservatism. Partially, firm size, leverage, and growth opportunities have influence on accounting conservatism, while managerial ownership has no influence on accounting conservatism. Keywords: Conservatism Accounting, Managerial Ownership, Firm Size, Leverage, Growth Opportunities
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Kepemilikan Institusional dan Kepemilikan Asing terhadap Pengungkapan Modal Intelektual zuliyati zuliyati
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, dan kepemilikan asing terhadap pengungkapan modal intelektual. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Penelitian ini menggunakan teknik purposive sampling dalam pengambilan sampel dan diperoleh 108 unit analisis yang menjadi objek pengamatan. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi berganda dengan pemenuhan uji asumsi klasik.. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, ukuran perusahaan dan kepemilikan asing berpengaruh positif terhadap pengungkapan modal intelektual. Sedangkan kepemilikan manajerial dan kepemilikan asing tidak berpengaruh terhadap pengungkapan modal intelektual. Adapun secara simultan profitabilitas, leverage, ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional dan kepemilikan asing berpengaruh positif terhadap pengungkapan modal intelektual. Simpulan dari penelitian ini adalah profitabilitas, leverage, ukuran perusahaan dan kepemilikan asing terbukti mampu meningkatkan pengungkapan modal intelektual.
KOMUNIKASI ORGANISASI VERTIKAL SEBAGAI PEMODERASI PENGARUH KUALITAS SUMBER DAYA MANUSIA, BUDAYA ORGANISASI DAN TEKNOLOGI INFORMASI PADA PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Kasus Pada Badan Keuangan dan Aset Daerah Kabupaten Kul Sri Ayem; Nur Fina Saputri
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the effect of human resource quality, organizational culture and information technology on the application of accrual-based SAP with vertical organizational communication as a moderation variable. This research was conducted at BKAD Kulonprogo Regency. The respondents consist of 40 BKAD staff using simple random sampling method. The data used in the form of primary data by using questionnaires from some modified previous research, interviews, and observations. Moderation analysis with moderated regression analysis (MRA) test was used to analyze the data. The results of this study indicate that the quality of human resources positively affect the application of accrual-based SAP, organizational culture has a positive effect on the accrual-based SAP applications, information technology has no effect on the accrual-based SAP implementation, vertical organizational communication strengthens the relationship between the quality of human resources with the accrual-based SAP implementation, vertical organization does not reinforce the relationship between with the accrual-based SAP implementation, and vertical organizational communication does not reinforce the relationship between information technology and the accrual-based SAP implementation.Keywords: Accrual-Based SAP Application, Information TechnologyOrganizational Culture, Vertical Organization Communication, Quality of Human Resources

Page 9 of 20 | Total Record : 197

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