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INDONESIA
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Published by Universitas Islam 45 Bekasi
ISSN : 25812343     EISSN : 20864264     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax Acoounting, and Auditing.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi " : 6 Documents clear
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, PERSEPSI KENYAMANAN, NORMA SUBJEKTIF DAN KEPERCAYAAN TERHADAP MINAT MENGGUNAKAN ELECTRONIC COMMERCE MONICA, NINA; TAMA, ANNAFI INDRA
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to determine the effect of perceive of usefullnes, perceived ease of use, convenience perception, subjective norms and beliefs to the interest of using electronic commerce in UNISMA students. This research using PLS (Partial Least Square) data analysis technique, with 88 respondents. The results indicate that perceived of usefullness, convenience perception, and beliefs have positif and significant effect to the interest of using e-commerce. Otherwise, perceived ease of use, and subjective norms have no effect.
PENGARUH ASSET SPESIFIK DAN KEPEMILIKAN ASING TERHADAP CORPORATE SUSTAINABILITY DENGAN MEDIASI CORPORATE GOVERNANCE TANGKE, PAULUS; HABBE, ABDUL HAMID
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to examine the effect of specific assets and foreign ownership on corporate sustainability with corporate governance as a mediation. This study is an empirical research using secondary data in the form of non-financial company data listed in the Indonesia Stock Exchange period 2011-2015. Based on the results of company sample selection conducted by purposive sampling method, it was selected 132 companies or 660 data years of the company. The theory used in this research is the stakeholders theory as the main theory with the theory of RBV as a supporting theory. The analytical method used in this study is path analysis using multiple regression test statistic tool - SPSS Version 24. The results of this study indicate that specific assets have a positive and significant influence on corporate governance, but have a negative and insignificant effect on corporate sustainability. While foreign ownership has no effect on corporate governance but has negative and significant influence on corporate sustainability. Sobel test shows that Corporate governance in specific asset relation with corporate sustainability in this research is classified as type full mediation, but in foreign ownership relationship with corporate sustainability, corporate governance variable is classified as type no mediation
PENGARUH TOTAL AKTIVA, DEBT EQUITY RATIO DAN EARNING PER SHARE TERHADAP MANAJEMEN LABA Novita, Wellia
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study is to examine the impact of total asset, Debt to Equity Ratio (DER)and Earning Per Share (EPS) to earning management using PT Adhi Karya (Persero) Tbkfinancial statement (audited) for the year 2007 to 2011. Based on facts, most of financialstatement?s user only concern to earning not to how company generated the earning. Thisstudy use linear regression as data analysis technic. The results show that total asset, Debt toEquity Ratio and earning per share are significantly and positively influence the earningmanagement at PT Adhi Karya (Persero) Tbk.
PENGARUH KEPEMIMPINAN TERHADAP EFEKTIVITAS ORGANISASI Febrian, Wenny Desty; Adriana, Adriana; Asrida, Wan
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study examines the effect of leadership on organizational effectiveness. Quantitaviemethod was used to collect data, by the questionnaires, and distributed to employees at PTAdira Dinamika Multi Finance Tbk, Pekanbaru. The results of this study showed that sigvalue of 0.001, fewer than probability value of 0.05. Moreover,leadership has t value of -3.396 with t table of -1.985. In conclusion, leadership significantly explained organizational effectiveness.
PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS ASET TETAP, KOMPENSASI RUGI FISKAL DAN CORPORATE GOVERNANACE TERHADAP TAX AVOIDANCE Sundari, Novi; Aprilina, Vita
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research aimed to determine the effect of accounting conservatism, fixed assets intensity, tax loss compensation and corporate governance which is proxied by managerial ownership and quality audits of tax avoidance. The  method used  is descriptive  quantitative. The sample of this study is 33 manufacturing companies that lieted in Indonesian Exchange for the years 2013 to 2015. Analysis of data using multiple linear regression measurements were first  performed  with  Microsoft  Excel  then  processed  using  SPSS  softwere  17. The results showed that the accounting conservatism and managerial ownership significantly have positive effect on tax avoidance, while the variable intensity of fixed assets, tax loss compensation and audit quality have no eaffect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN BAHRI, SYAIFUL
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study is to examine the effect of good corporate governance, profitability, liquidity, free cash flow, firm size, leverage, collateral assets, and institutional ownership of dividend policy. The research population of manufacturing companies listed on the Indonesia Stock Exchange in 2013 until 2015. The sample of research by using purposive sampling of the research sample selection of 47 manufacturing companies within 3 years and with the number of units of analysis as much as 141. The results show that good corporate governance, liquidity, free cash flow, leverage, collateral assets, and institutional ownership have no effect on dividend policy. Profitability and firm size affect the dividend policy effect on dividend policy.

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