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Jurnal Akuntansi

JARA
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Published by Universitas Katolik Indonesia Atma Jaya

ISSN : 19788029 EISSN : 25809792 DOI : -

Core Subject : Social,

Social Sciences

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.

Arjuna Subject : -

Articles 188 Documents

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ANALISIS PENGARUH PERJANJIAN UTANG, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Setiawati, Loh Wenny; Lieany, Lieany
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Real Earnings Management is the real operating management activities undertaken by  manager for a particular purpose.  Real earnings management directly affect the cash flows of current and future, also the amount of accrual accounting, making it difficult to be monitored and detected by the board, auditors, regulators, and other stakeholders, as well as difficult for investors to be understood.  Therefore, companies management prefer to do real earnings management, compared to rely on accrual earnings manipulation. This research aims to determine the effect of the debt covenant, institutional ownership, and firm size to real earnings management. This research uses the method of multiple linear regression analysis, using data from the Indonesia Stock Exchange with samples of 156 companies for the period 2012 - 2014. Empirically, it was found that the debt covenant was not affected to the real earnings management, while institutional ownership and firm size were affected to the real earnings management.

KARAKTERISTIK KEWIRAUSAHAAN MAHASISWA UNIVERSITAS JENDERAL SOEDIRMAN (SUATU SURVEI PENDAHULUAN) Herwiyanti, Eliada; Ulfah, Permata
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The purpose of this study was to determine the entrepreneurial characteristics of students in University of Jenderal Soedirman to Entrepreneurship subject. Sampling was done by using a convenience sampling method. Respondents consisted of 55 students from various faculties at the University of Jenderal Sudirman. Data analysis techniques were done by using IBM SPSS 22 software. Final data that can be analyzed is 50 while 5 were excluded from the sample because of data categorized as outliers. The results showed 50 respondents are interested to follow an entrepreneurial course even though 40% of whom there are already into business. Furthermore, result of analysis showed that the greatest reason for the respondents follows entrepreneurship subjects due to desire to develop themselves and to gain extra knowledge. The average respondent have the entrepreneurial characteristics of 83.33%. Surveys show that the most desirable areas of entrepreneurship are fashion, art, and research and development.

PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT Widodo, Robertus Aryo Kusumo; Pramuka, Bambang Agus; Herwiyanti, Eliada
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.

ETIKA LINGKUNGAN DAN KINERJA EKONOMI PADA UKURAN GLOBAL REPORTING INITIATIVE-G4 Setiawan, Temy
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The man–nature relationship has always been ambiguous, nature being seen as both a provider and an enemy. Environmental issue is a phenomena for most profit oriented organizations. They want to earn much profit in short term but they must keep in balance of nature for the future generation.  The purpose of this paper is to explore the influence environmental ethics to economic performances directly and using CSR as a mediating variable. This quantitative research use secondary data taken form 68 Indonesian company that published sustainability report for 2014. Quantitative content analysis was be used to process these information and were analyze via PLS SEM. There is no directly influence environmental ethics to economic performance. The role of CSR disclosure using 34 environmental indicators of GRI 4 is very important to explain the indirect influence of environmental ethics to economic performance. This paper explores the link between environmental ethics and economic performance directly and indirectly using CSR disclosure for environmental indicator as a mediating variable.

PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK JASA DI PT ERNEST ADVISORY Kristina, Indira; Faliany, L Jade
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aimed to calculate the cost of the product PT Ernest Advisory services using Time-Driven Activity Based Costing (TDABC). TDABC is a method of calculating the cost-based activity that is controlled by time so the cost of goods produced to be more accurate. The method used in this research is a case study in PT Ernest Advisory using data from 2015. Based on these data, the authors calculated the cost of using TDABC. Calculations using TDABC generate product cost services Tax Audit and Tax Objection Rp 14,260,620, Monthly Tax Compliance Rp 5.03328 million, Tax Appeal Rp 18.981 million, Tax Review Rp 12,920,700 and Rp Transfer Pricing Documentation 13.5201 million.

ANALISIS PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN UTANG, COLLATERALIZABLE ASSETS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Setiawati, Loh Wenny; Yesisca, Lusiana
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Companies that issued shares to raise funds, must set aside some of the profits to be distributed as dividends. Dividend policy is a policy of how large distributions to the company's shareholders in proportion to the number of shares owned. Companies should establish a policy of dividend because the distribution of dividend will have an impact on corporate value as reflected in stock prices. This study uses multiple linear regression analysis which were processed using SPSS version 22. This study aimed to examine the effect on firm growth, debt policy, collateralizable assets, and firm size to dividend policy of the company. The sample used in this study were 105 companies listed in Indonesia Stock Exchange from the period 2012-2014. Empirically, it was found that the firm growth and firm size were affected to the dividend policy of the company, while the debt policy and collateralizable assets were not affected to the dividend policy of the company.

ANALISIS RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN PERUSAHAAN DALAM MEMPREDIKSI KESULITAN KEUANGAN: SEBUAH RISET EMPIRIS PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yudadibrata, Hizkia Bhisma Nararya; Soenarno, Yanuar Nanok
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The financial crisis in Asia that hit Indonesia in 1997-1998 caused research related to the predictions of financial difficulties mostly done. This study aims to examine whether financial ratios (which include liquidity ratios, activity, leverage, profitability, and markets) and corporate ownership structures (institutional ownership and managerial ownership) can be used in predicting possible financial difficulties. The statistic used in this research hypothesis test is logistic regression test. Companies that include the population are nonfinancial corporations that have financial difficulties and companies that have a healthy financial condition in the period 2010. Sample size used in this study amounted to 105 companies: 51 companies experiencing financial difficulties and 54 healthy companies. This study uses three years of observation period of research, ie year 2007-2009, to see whether the variables can predict financial difficulties that occurred in 2010. The results showed that the ratio of liquidity, activity, leverage, and profitability ratio can predict the possibility of financial difficulties.

ANALISIS PENGARUH CAR, LOAN, GDP DAN INFLASI TERHADAP PROFITABILITAS BANK DI INDONESIA Sorongan, Fangky A.
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aim to re-examine the relationship between bank profitability and its influence factors in banking system in Indonesia. We used ten banks who had biggest assets as a population and samples for this research: BRI, Mandiri Bank, BCA, BNI, CIMB Niaga, BTN, Panin Bank, Permata Bank, Maybank, and Danamon Bank with the interval observation 2012 to 2015. As a dependent variable is ROA as a profitability proxy, the independent variables are CAR (capital adequacy ratio), LOAN, GDP (gross domestic product) and inflation. The regression result shows CAR, LOAN, GDP have an important contribution  and significant to profitability (ROA) in bank in Indonesia, whereas the inflation variable has unsignificant influence and negative to profitability (ROA).

ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DENGAN MENGGUNAKAN CAMEL PERIODE 2014 – 2015: STUDI KASUS PADA BPR PP Rosdiana, Mega
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The purpose of this research is to analyze out risk base bank rating by using CAMELS method over a period of years 2014-2016, are included in the category of healthy, healthy enough ,  lesshealthy or unhealthy. CAMEL have five aspects, namely the aspect of capital using the ratio of CAR (Capital Adequacy Ratio), aspects of the quality of earning assets using the ratio of KAP (Quality of Earning Assets), aspects of management using the calculations of general management and risk management, aspects of profitability using the ratio of ROA (Return On Assets), and aspects of liquidity using LDR (Loan To Deposit Ratio). This research is quantitative descriptive. The analysis tool to test the hypothesis is the discriminant analysis. The result of this paper are CAR have significant with risk base bank rating.

RASIO PAJAK OPTIMAL DAN TINGKAT PERTUMBUHAN EKONOMI DI INDONESIATAHUN 1970-2008 Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government’s role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government’s size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate.   The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%.

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Reinandus Aditya Gunawan

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jara@atmajaya.ac.id

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Journal Mail Official
aditya.gunawan@atmajaya.ac.id

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Kota adm. jakarta selatan,

Dki jakarta

INDONESIA