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[Faktor Pengaruh Harga Saham dengan Pendekatan Analisis Rasio ]]>
<![CDATA[Shintya Hanika Surahmansyah]]>
<![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.v14i2.1331
<![CDATA[Factors related to the condition of the company are generally indicated in the financial statements, which is one measure of company performance. Fundamental analysis is a factor often used to predict stock prices. This study aims to determine the effect of Earning per Share (EPS), Return on Equity (ROE), and Net Profit Margin (NPM) on the stock prices of financial institutions listed on the Indonesia Stock Exchange in 2015-2018. The population in this study is the company of financial institutions listed on the Indonesia Stock Exchange in 2015-2018. The sample in this study is 10 companies and the selection of ampples using purposive sampling method. The analytical method used is multiple linear analysis method. The results of the analysis conducted indicate that EPS partially influences the stock price while ROE and NPM do not affect the stock price. Simultaneous in test shows the results that together EPS, ROE, and NPM affect the stock price. From the test determination coefficient results obtained 57.6% changes in stock prices are influenced by EPS, ROE, and NPM factors. While the remaining 42.4% is influenced by other factors.]]>
<![CDATA[MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PENGARUH SAKD, SIMDA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH ]]>
<![CDATA[. Anggi]]>;
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Rofika Rofika]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i1.1371
<![CDATA[This study aims to examine influence of the application of the Regional Financial Accounting System, the Regional Information Management System and the Competency of Human Resources on the Effectiveness of Regional Financial Management with the Internal Control System of the Government as the Varıabel Moderatıng. The population in this reserach are all employees who work at OPD Siak Regency, selected using purposive sampling technique. 92 respondents participated in this study . Data analysis techniques used in this study are multiple regression and moderate regression analysis (MRA).. The results of this study conclude: The application of regional financial accounting systems, regional financial management information systems, human resource competence affects the effectiveness of regional financial management. And the Government Internal Control System (SPIP) can moderate the implementation of regional financial accounting systems, regional financial management information systems and not for the competence of human resources on the effectiveness of regional financial management.]]>
<![CDATA[PENGARUH AGRESIVITAS PAJAK TERHADAP REAKSI PASAR DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Anthony Holly]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i1.1464
<![CDATA[The purpose of this study was to investigate the effect of Tax Aggressiveness on Market Reactions with the Independent Board of Commissioners as Moderating Variables. High and Low Market Reactions can be influenced by Tax Aggressiveness. This study aims to determine the effect of Tax Aggressiveness on Market Reactions and to find out whether Independent Board of Commissioners are able to weaken or strengthen the relation of Tax Aggressiveness to Market Reactions. This study uses observation methods in non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017. The population in this study amounted to 559 companies. The sample selection uses a purposive sampling technique, so that a total sample of 125 companies was obtained. The Moderated Regression Analysis (MRA) test is used in this research. The results of this study indicate that tax aggressiveness has a negative and significant effect on market reaction. The Independent Board of Commissioners strenghten the relation of Tax Aggressiveness to Market Reactions.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN KARAWANG ]]>
<![CDATA[Robby Johan]]>
<![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.v14i2.1599
<![CDATA[One of the main factors that cause problems in the activities of micro, small and medium enterprises (MSMEs) in developing their businesses is the lack of ability to use accounting information. The purpose of this study was to determine the effect of recent education, length of effort, business size and accounting knowledge on the use of accounting information. This research is expected to provide benefits for SMEs, the government and subsequent researchers.The population in this study was the number of MSMEs in Karawang Regency. By using a data collection method using a sampling area of 100 SME owners with an error rate of 10%. Data is collected by distributing questionnaires to SME owners. Technical analysis uses multiple linear regression analysis.In a partial test the results of the study indicate that accounting knowledge influences the use of accounting information, while the level of education, length of business and scale of business do not affect the use of accounting information. In simultaneous testing the results of the study showed that the level of education, length of effort, scale of business and accounting knowledge together influenced the use of accounting information.]]>
<![CDATA[PERMODALAN, EFISIENSI, RISIKO KREDIT DAN LIKUIDITAS BANK PERKREDITAN RAKYAT (BPR) DI JAWA BARAT: APLIKASI REGRESI KUANTIL BOOTSTRAP ]]>
<![CDATA[Farah Latifah Nurfauziah]]>
<![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.v14i2.1614
<![CDATA[This study investigated the internal factors of West Java the Rural Commercial Bank’s (Bank Perkreditan Rakyat) capital adequacy on yearly data of 64 BPRs from 2014 to 2018. The results reveal several main drivers of capital adequacy ratio BPR’s in West Java. Data was collected from secondary data and data analysis using quintile regression with a bootstrapping technique. We found that the ratio of operating expenses to operating income (BOPO) affects capital adequacy ratio negatively, meanwhile, return on assets (ROA) and loan to deposit ratio (LDR) affect capital adequacy ratio positively. The other result proved that the operating expenses to operating income (BOPO) have a negative effect on return on assets (ROA), meanwhile, the loan to deposit ratio (LDR) and current ratio (CR) has a positive effect on return on assets (ROA), respectively. It is recommended that empirical studies should be undertaken in the same field to find out what more internal factors could affect BPR’s capital adequacy]]>
<![CDATA[PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN ]]>
<![CDATA[Farah Latifah Nurfauziah]]>;
<![CDATA[Citra Kharisma Utami]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i1.1619
<![CDATA[The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.]]>
<![CDATA[BAGAIMANA REAKSI PASAR TERHADAP PERISTIWA AMANDEMEN AKUNTANSI IMBALAN KERJA ]]>
<![CDATA[Rahmi Izzati Putri]]>;
<![CDATA[Iman Haymawan]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i1.1691
<![CDATA[The purpose of this study is to see the market reaction before and after the event of the work imbalance accounting amendment ratification. This study uses a total of 311 observations of companies listed on the Indonesia Stock Exchange (IDX) during 2013 and uses the Event Study research approach and Paired Sample T-test analysis techniques to test differences in market reactions as indicated by Cumulative Abnormal Return (CAR) before and after. event ratification of the work imbalance accounting amendment. This study found that there was a positive and significant difference in CAR between before and after the event of ratification of the work imbalance accounting amendment. This research has implications for investors to get a picture of the market reaction that occurs as a result of the ratification of the work imbalance accounting amendment. The results of this study indicate that there are differences in market reactions between prior to the ratification of the work imbalance accounting amendment]]>
<![CDATA[PERAN BOOK TAX DIFFERENCES MEMODERASI PENGARUH ARUS KAS AKRUAL DAN ARUS KAS OPERASI TERHADAP EARNINGS PERSISTENCE ]]>
<![CDATA[Adhitya Putri Pratiwi]]>;
<![CDATA[Lia Ira Sahara]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i1.1839
<![CDATA[This study aims to examine whether the book of tax difference moderates the effect of accrual cash flow and operating cash flow on earnings persistence. The contribution of this study is to explain and explore the previous research about the role of book tax difference on the effect of accrual cash flow, operating cash flow and earning persistence. This study uses samples of companies in the consumption sector that have profit during the 2014-2018 period. The samples are determined by using purposive sampling method with the number of samples that meet the criteria of 11 companies. Methods of analysis used are panel data regresion test and moderated regression analysis (MRA). Result of this study shows that accrual cash flow and operating cash flow had an impact on earnings persistence. While, book tax difference could not moderate the impact of accrual cash flow and operating cash flow on earnings persistence.]]>
<![CDATA[Struktur Corporate Governance dan Financial Indicators terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) ]]>
<![CDATA[Sri Rubitania Khoerunisa]]>;
<![CDATA[Ade Imam Muslim]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i2.2218
<![CDATA[This research aims to determine the description of the structure of corporate governance, financial indicators and firm value in manufacturing companies, and to determine the effect of corporate governance structure and financial indicators on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 Period either simultaneously or Partial. This research is a type of quantitative research with the research method used is descriptive and verification methods. The population in this study were manufacturing companies listed on the IDX with a total sample of 42 companies which were determined by purposive sampling method. Data analysis used panel data regression analysis, classical assumption test, and hypothesis testing using the coefficient of determination analysis, F test, and t-test. Based on the results of panel data regression with a significance level of 5%, it can be concluded that the corporate governance structure and financial indicators have a significant effect on firm value simultaneously. Meanwhile, partially the corporate governance structure has no effect on firm value, while financial indicators have a positive and significant effect on firm value.]]>
<![CDATA[Seberapa Efektif Kualitas Auditor yang Memoderasi Hubungan Antara Rasio Keuangan dan Kesulitan Keuangan ]]>
<![CDATA[Tomy Rizky Izzalqurny]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i2.2242
<![CDATA[This study aims to find out the influence of financial ratios toward financial distress in the further period, and the quality of auditors can reduce the influence of low financial ratios toward financial distress in the further period. The population of this study is manufacturing companies that have reviewed the 2016 and 2017 financial statements.In the selection of research samples using a purposive sampling method, in the order, the research sample numbered 137 firm years. The dependent variable is financial distress. Independent variables are divided into three variables of profitability, leverage, and liquidity. The moderating variable is the quality of the auditor. In this study hypothesis testing using the moderated regression analysis (MRA) model which includes using a tiered regression analysis method. This study provides evidence that the financial distress in the next period is influenced by profitability and leverage, and not prove that financial distress in the next period could be moderated by the quality of auditors.]]>
