Jurnal Akuntansi
Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.
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188 Documents
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT SERTA DAMPAKNYA TERHADAP EARNINGS QUALITY ]]>
<![CDATA[Arbaleta Griselda]]>;
<![CDATA[Julianti Sjarief]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.479
<![CDATA[This research is conducted to analyze the effect of company size and corporate governance (proportion of independent commissioner and size of board of directors) on earnings management and its impact on earnings quality. This test consists of two research models. The first research model analyzes the effect of company size, proportion of independent commissioner, and size of board of directors on earnings management, while the second research model analyzes the effect of earnings management on earnings quality. The object of this research are manufacturing companies that are listed on Indonesia Stock Exchange (IDX) in 2015-2017. The number of samples used for the first research model is 194 sample data and the second research model is 181 sample data. This study was conducted by using multiple linear regression analysis on the first research model and simple regression analysis on the second research model. The result of the first research model analysis shows that company size has an effect on earnings management, while the proportion of independent commissioners and the size of the board of directors have no effect on earnings management variable. And then, the result of the second research model analysis shows that earnings management has an effect on earnings quality.]]>
<![CDATA[PENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (Studi Kasus Pada Bank Panin, Bank CIMB Niaga, dan Bank Nationalnobu ]]>
<![CDATA[Jessica Puji Astuti]]>;
<![CDATA[Partogian Sormin]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.477
<![CDATA[This study to examine the effect of independency, competency, and professionalism of internal auditor towards the ability to detects fraud. This study used purposive sampling method, and the sampling of this research are 98 internal auditor from Panin Bank, CIMB Niaga Bank, and Nationalnobu Bank.. The data were collected through questionnaire or survey methods. The analysis technique is multiple regression. The results show that partially independency, and professionalism of internal auditor has no significant effect towards the ability to detects fraud. While the competency has partial positive significant effect towards the ability to detects fraud. Simultaneously, independency, competency, and professionalism have significant effect toward the ability to detects fraud.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN INITIAL PUBLIC OFFERING (IPO) ]]>
<![CDATA[Sabda Risky Juliana]]>;
<![CDATA[Sumani Sumani]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.476
<![CDATA[This study aims to determine the differences in corporate financial performance before and after Initial Public Offering (IPO). Variables in this study using Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), Return On Equity (ROE). The sample used in this study is a company that IPO in 2013-2014 as many as 37 companies with purposive sampling method. Hypothesis testing method using paired sample t-test (paired sample t-test).Based on the results of descriptive analysis shows the increase of CR means after IPO, while in TATO, DER, ROE decreased. Based on the results of paired sample T-test shows there are significant differences in CR, TATO, ROE after IPO, while DER no significant difference after IPO.]]>
<![CDATA[Reaksi Pasar Modal dalam Pilpres 2019 ]]>
<![CDATA[Titi Rahayu]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i1.882
<![CDATA[This study aims to provide empirical evidence on the events of the KPU's official announcement whether it has an impact on the reaction of the capital market in Indonesia. The population in this study are companies listed in the IDX80 index. With the purposive sampling method the author obtained a sample of 42 companies, with the criteria not to do corporate action during the observation period. The results show that the market did not react to the KPU's official announcement. For further research, it is expected that it can use different abnormal return calculation methods and use different objects.]]>
<![CDATA[RELATIONSHIP OF OWNERSHIP STRUCTURE AND ACCOUNTING CONSERVATISM IN THE MANUFACTURING INDUSTRIAL SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2011 - 2013 ]]>
<![CDATA[Yan Christianto Setiawan]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i1.936
<![CDATA[In 2002, McKinsey & Co. conducted a survey whose results stating that investors tend to avoid companies with a bad predicate in corporate governance. Financial statements is one of the important instruments in achieving good corporate governance. The quality of the financial statements can be viewed through the characteristics adopted by the financial statements. One of these characteristics is accounting conservatism. Conservatism as a facility that can improve the efficiency of the contract between the principal agent, certainly strongly influenced by whom and how many the owner (principal) of the company. This study aims to examine the relationship of ownership structure and accounting conservatism. In this study, the population used is the entire business entity engaged in the manufacturing sector and listed on the Indonesia Stock Exchange (BEI) in the period 2011 - 2013. The sampling technique in this study using purposive / judgment. This test uses regression techniques fixed effect panel data structure. The results of this study show that (1) there is a positive relationship between the largest shareholder or controlling shareholder and accounting conservatism (2) there is a positive relationship between the family as the largest shareholder as well as the controlling shareholder and accounting conservatism (3) there was no correlation between non-family as the largest shareholder and accounting conservatism, but there is a negative relationship when nonfamily become the controlling shareholder and accounting conservatism (4) the presence of unrelated blockholder significantly to reduce the preferences of the largest shareholder and accounting conservatism on the whole sample or sub-sample of nonfamily , but there is a negative correlation in the sub samples when the family became the largest shareholder. Keywords : conservatism, corporate governance, ownership structure.]]>
<![CDATA[Faktor-faktor yang mempengaruhi rasio pembayaran dividen perusahaan pertanian dan pertambangan ]]>
<![CDATA[Rosinta Ria Panggabean]]>;
<![CDATA[Antonius Martin]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i1.949
<![CDATA[The main purpose of this research was to determine the effect of Cash Ratio (CR), Sales Growth (SG), and Investment Opportunity Set (IOS), on Dividend Payout Ratio (DPR). This quantitative research used a sample of 18 agriculture and mining companies listed in Indonesia Stock Exchange (IDX) within the period of 2013-2017. The data used in this research were ssecondary data such as financial statement and annual reports. Data analysis employed panel data regression test with Eviews program version 10. The results of hypothesis testing show that cash ratio has a significant and positive effect on dividend payout ratio, but sales growth and investment opportunity set do not have a significant effect on dividend payout ratio. Meanwhile, the simultaneous hypothesis results show that cash ratio, sales growth, and investment opportunity set have an effect on dividend payout ratio. This study adds new independent variables that are different from the reference research, namely the cash ratio and investment opportunity set.]]>
<![CDATA[WHAT FACTORS DETERMINING OF CAPITAL STRUCTURE IN HOTEL AND RESTAURANTS INDUSTRY ]]>
<![CDATA[Kartika Dewi]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i1.952
<![CDATA[Pada penelitian ini bertujuan untuk menguji pengaruh faktor-faktor yaitu profitability, liquidity, asset structure dan firm size terhadap struktur modal pada perusahaan sub sektor hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2013 – 2017. Model yang digunakan dalam pemilihan sampel menggunakan purposive sampling. Total sampel yang digunakan sebanyak 13 perusahaan. Program olah data yang digunakan dalam penelitian ini adalah Eviews versi 9. Hubungan antara variabel dijelaskan dengan menggunakan metode regresi data panel. Hasil penelitian menunjukkan bahwa secara simultan variabel profitability, liquidity, asset structure dan firm size berpengaruh signifikan terhadap struktur modal. Sedangkan secara parsial, variabel firm size berpengaruh signifikan terhadap struktur modal, sedangkan variabel profitability, liquidity dan asset structure tidak berpengaruh terhadap struktur modal.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN MUSI RAWAS UTARA ]]>
<![CDATA[Miki Indika]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i2.1116
<![CDATA[This study aims to see whether the government internal control system partially influences the effectiveness of regional financial management, whether human resources partially influence the effectiveness of regional financial management, and simultaneously government internal control system and human resource competencies influence the effectiveness of regional financial management. This study aims to examine the effect of the government's internal control system and human resource competence on the effectiveness of regional financial management. There are three variables in this study, namely the government internal control system, human resource competency, and the effectiveness of regional financial management which entirely developed into 15 indicators. The sampling technique used is purposive sampling with a population of 12 (twelve) Regional Apparatus Organizations that implement the Government's Internal Control System where each Regional Device Organization is taken as many as twelve respondents. The data collection techniques are questionnaires and observations. The data analysis method used in the study is a multiple regression analysis with the help of SPSS version 20. The result indicates that Government internal control system partially had a significant effect on the effectiveness of regional financial management, the human resource competencies partially had a significant effect on the effectiveness of regional financial management]]>
<![CDATA[KECENDERUNGAN PELANGGARAN PERJANJIAN UTANG PADA PERUSAHAAN KONSTRUKSI DAN PROPERTI DI BEI ]]>
<![CDATA[Billy Dermawan]]>;
<![CDATA[Yunia Panjaitan]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i2.1232
<![CDATA[The importance of debt covenant violation is to minimize the debtholder default risk. The possibility of debtholder’s default risk may be caused by liquidity problems, low profitability, and bad quality of earnings. Hence, this study aims to proof the tendency of debtholder to violate debt covenants by measuring current ratio volatility, return on assets, and earnings quality as independent variables. By using five companies from construction and property sub-sector that listed on Indonesia Stocks Exchange in 2016- 2018, the data are analyzed with multiple linear regression model for panel data. From this study, we can conclude that the impact of return on assets to debt covenant violation is significantly negative, debtholders with poor financial performance have higher potential to do debt covenant violation. However, there is no evidence that debt covenant violation is affected current ratio volatility and earnings quality.]]>
<![CDATA[PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Fransiskus Eduardus DAROMES]]>
<![CDATA[ Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v14i1.1263
<![CDATA[The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value]]>
