cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Juli Anwar
Contact Email
Juli Anwar
Phone
-
Journal Mail Official
jakbinaniaga100@gmail.com
Editorial Address
Jl. Raya Pajajaran No. 100, Bogor 16153
Location
Kota bogor,
Jawa barat
INDONESIA
The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : https://doi.org/10.33062/ajb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 5, No 2 (2020): December 2020" : 6 Documents clear
GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE TO COST OF DEBT WITH GROWTH OPPORTUNITYAS MODERATING (Empirical Study on Manufacturing Company and Finance Service Listed in IDX 2015-2019) Sugiyanto Sugiyanto; Fitri Dwi Febrianti; Suripto Suripto
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.406

Abstract

Principles of good corporate governance can strengthen the relationship between the effect of Tax Avoidance, the Board of Commissioners and Managerial Ownership of the Cost of Debt on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The hypothesis in the study uses the Eviews tool, tested 3 models 1) approach before using partial moderating (2) approach before using simultaneous moderating (3) The moderating growth opportunity.Samples consist of purposive sampling model with multiple linear regression analysis methods. The data used is the company's financial statements for 2015-2019. Research was taken from 28 selected manufacturing companies listed on the Indonesia Stock Exchange (IDX) and found samples 140 financialstatements.The results of observation were obtained partially by Tax Avoidance has a significant effect on the Cost of Debt, the Board of Commissioners has not a significant effect on the Cost of Debt, and Managerial Ownership has a significant effect on Cost of Debt. While simultaneously Tax Avoidance, Board of Commissioners, and Managerial Ownership influence the Cost of Debt. The moderating of growth opportunity strengthens the relationship between Good Corporate Governance and positive coefficient on the cost of debt, strengthened by the Leverage and Size control variables
COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018 Agung Fajar Ilmiyono; Rima Auliyamartha Agustina
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.389

Abstract

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size
ANALYSIS OF THE FACTORS THAT AFFECT THE COMPANY'S ACCOUNTING CONSERVATISM Wulan Wahyuni Rossa Putri; Nilda Tartilla; M. Nofal Pamungkas
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.391

Abstract

Accounting conservatism is a precautionary principle in financial reporting. In this principle, it slows down the recognition of revenue and accelerates the recognition of costs so as to result in lower profits and assets, as well as high costs and debt. This study aims to determine the factors that affect accounting conservatism in the Property Real Estate and Buliding Construction sector manufacturing companies listed on the IDX.The data source used in this research is secondary data. Data is sourced from audited annual reports obtained from the IDX official website, namely www.idx.co.id. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange, with research samples in the Property Real Estate and Buliding Construction sector in the 2013-2017 period. The samples were determined using purposive sampling method. The method of analysis used in this research is multiple regression with the SPSS version 25 program and hypothesis testing is done using multiple linear regression method.The results of this study indicate that leverage has no effect on accounting conservatism with a significance value of 0.554. Financial distress has no effect on accounting conservatism with a value of 0.852. Meanwhile, capital intensity has an effect on accounting conservatism with a significance value of 0.000. As well as Leverage, Financial Distress, and Capital Intensity simultaneously affect accounting conservatism.
Corporate Social Responsibility Disclosure, Good Corporate Governance, Firm Value: Evidence from Indonesia's Food And Beverage Companies Martina Merdekawati Putri; Amrie Firmansyah; Dolly Labadia
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.398

Abstract

This study analyzes the relation between CSR disclosure and GCG to the firm value of Indonesia's food and beverage companies. The study is designed as quantitative research based on a multiple linear regression model. This research sample consists of 20 food and beverage companies that meet the criteria of having complete financial statements and annual report for the year 2018 and 2019 with a total of 40 observations. The result suggests that CSR disclosure has a significant effect on firm value. On the contrary, GCG does not affect firm value. These findings reflect that Indonesia's food and beverage companies should improve CSR implementation if they intend to obtain a positive response from the market. Also, the company should evaluate the implementation of GCG, not only aim to comply with the regulation, but also to enhance its quality.
GREEN INTELLECTUAL CAPITAL CONSERVATISM EARNING MANAGEMENT, TO FUTURE STOCK RETURN AS MODERATING STOCK RETURN (Study of Mining Companies in Indonesia Listed on IDX for the Period of 2014-2019) Fitri Dwi Febrianti; Sugiyanto Sugiyanto; Juwita Ramandani Fitria
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.407

Abstract

This study aims to analyze The Moderating Stock Rreturn of Green Intellectual Capital, Conserva- tism, and Real Earning Management on Future Stock Returns on mining companies listed on the Indo- nesia Stock Exchange Period 2014 - 2019. This type of research is quantitative research in which this research is done by explaining the results of data from the calculation of numbers that are calculated and analyzed. The analysis used in this research is regression analysis, where regression analysis esti- mates the magnitude of the coefficients resulting from a linear equation involving one independent variable to be used as a predictor of the value of the dependent variable. The results of this study indi- cate that Intellectual capital has a significant effect on future stock returns, Conservatism has a signifi- cant effect on future stock returns, Earning management has a significant effect on future stock returns, Simultaneous results Green Intellectual capital, conservatism, earning management simultaneously have an effect on future stock returns, the moderating future stock return on stock returns. These find- ings indicate that in sample companies, future stock returns on stock returns have no implications
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNTS RECEIVABLE IN SP CORPORATION Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.382

Abstract

This study aims to identify and determine the effectiveness of the internal control of accounts receivable at SP Corporation. The problems are there are outstanding accounts receivable and at the end of 2013-2019, that accounts receivable will be written off. The main model theory used in this research is COSO to detect internal control effectiveness. This research used descriptive analysis and sign test. The conclusion based on the results of the sign test calculation showed that internal control of accounts receivable in SP Corporation is not working effectively. SP Corporation has not implemented the control environment, risk assessment, control activity, and supervision and monitoring effectively.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol 7, No 1 (2022): June 2022 Vol 6, No 2 (2021): December 2021 Vol 6, No 1 (2021): June 2021 Vol 5, No 01 (2020): June 2020 Vol 5, No 2 (2020): December 2020 Vol 4, No 01 (2019): June 2019 Vol 4, No 01 (2019): June 2019 Vol 4, No 2 (2019): December 2019 Vol 3, No 02 (2018): December 2018 Vol 3, No 01 (2018): June 2018 Vol 2, No 02 (2017): December 2017 Vol 2, No 01 (2017): June 2017 Vol 1, No 02 (2016): December 2016 Vol 1, No 01 (2016): June 2016 More Issue