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INVENTORY: JURNAL AKUNTANSI

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Published by Universitas PGRI Madiun

ISSN : 25977202 EISSN : 2613912x DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi

Arjuna Subject : -

Articles 8 Documents

Search results for , issue "Vol 2, No 2 (2018)" : 8 Documents clear

PROFESIONALISME DAN ETIKA PROFESI SEBAGAI DASAR PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK Nurasik Nurasik; Santi Rahma Dewi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

This study aims to find out how the influence of auditor professionalism and professional ethics can help auditors making decisions about the level of materiality, so that it is expected to improve the quality of the auditor's performance making decisions regarding the fairness of a financial report presented by the client, so that the level of public trust in services given by the auditor willincrease. This study used quantitative methods. Researcher will select the respondent then spread the questionnaire in order to get the data needed so that the goal can be achieved. This questionnaire was distributed to auditors who work in public accountants in the city of Surabaya. Questionnaires that have been collected are tabulated and obtained using SPSS. It is expected that this research can provide an understanding to auditors to constantly improve their competenceadequately and uphold professional ethics in accordance with the existing professional code of ethics, because professionalism is a very important determinant and gives consideration to materiality achieve audit tests that are received independently and objectively for the benefit of its stakeholders. The results of this study will also provide knowledge and understanding to the public or business people to be more selective in choosing the auditor to examine their financialstatements.Keywords: Professionalism, Professional Ethics, Materiality, Auditors.

STUDI FENOMENOLOGI: MEMAKNAI TATA KELOLA PERUSAHAAN PADA BISNIS KELUARGA BERETNIS TIONGHOA DI INDONESIA R. A. Widyanti Diah Lestari
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Family business in Indonesia has contributed more than half of Gross Domestic Product (GDP). This makes the presence of family businesses, especially ethnic Chinese, an interesting phenomenon to be studied further. There is still a little theory and research that has been done to explore what happens to ethnic Chinese entrepreneurs because they build successful companies and then transfer to the next generation. So this study aims to gain understanding, interpretmeaning, and state actions taken by parties involved in family business practices, especially those related to the governance, succession and organizational culture of Chinese ethnicity in Indonesia. The results of the literature study show that the source of strength of ethnic Chinese family businessmen lies in their behavior, where in general the social behavior of ethnic Chinese communities still refers to the beliefs of Confusionism teachings and traditional cultural values of their ancestors. The key to success in doing business with Chinese people is better known as the Guanxi, Ganqing, and Xinyong trilogy, which are the characteristics of human relations in the business world that still need to be explored more deeply whether it is appropriate to apply in Indonesia. In running an ethnic Chinese family business, family members are the main character.To avoid agency conflicts and to perpetuate companies that have been pioneered by its predecessor, in some Chinese ethnic family companies in Indonesia a good governance in family business has been implemented through the distribution of share ownership (there is a percentage of ownership), then also a transparent succession process (starting from the deepest family) with the selection process and the transition stage. The progress of a family company can bedemonstrated by increasingly clear rules regarding ownership, management and governance.Keywords: family corporate governance, trilogy (Guanxi, Ganqing, and Xinyong)

PENGUNGKAPAN CLIMATE CHANGE PADA PERUSAHAAN MANUFAKTUR DI NEGARA ASEAN (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Negara ASEAN 2013-2014) Fahri Ali Ahzar
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Climate change is a form of responsibility disclosure of climate change. This study aims to analyze the company's disclosure of climate changes in manufacturing companies in the ASEAN countries.Population of this study is food and beverage company listed in ASEAN stock exchanges. Samples are food and beverage manufacturing company which publishes financial reports and other information in period 2013-2014. The data analysis of this study is content analysis to identify the climate change disclosure by using the Climate Change Disclosure Index. In addition, this study also employees multiple regresion analysis. The result of analysis shows that media exposure, size of the board of directors, and institutional ownership have significant association with climate change disclosure. In contrast, other variables such as state, company size and board size do nothave significant association with climate change disclosure Keywords: climate change disclosure, country, size of company, the media exposure, the size ofthe board of directors, board size, and institutional ownership

PERBANDINGAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH KEBIJAKAN TAX AMNESTY PERIODE I (Study Kasus Pada Bank Persepsi Penerima Dana Uang Tebusan Tax Amnesty Yang Terdaftar di BEI Wahyuni Retno Wulandari; Muhamad Agus Sudrajat
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Mentioned one of the announcements that may affect the price of the securities are governmentrelated announcements, tax amnesty policy is one of the government's policy so it is considered to have an influence on the world of investment in the capital market, therefore this research want to see whether the existence of tax amnesty policy can give abnormal return (AR) and increase volume of stock trading (TVA) on stocks of banks receiving money ransom amnesty tax period I. This research uses event study method. The research data uses secondary data consisting of monthly stock closing price and monthly stock trading volume with 3 months observation period before and 3 months after tax amnesty period I. The market adjusted model is used to calculate the expected return. The hypothesis was tested using paired samples t-test. The samples used are 20 beneficiary taxpayer banks registered on IDX with complete data and normally distributed with one-kolmogorov smirnov test. The results of this study indicate that tax amnesty policy of period I has an effect on abnormal. return and no effect to stock trading volume before and after tax amnesty period I.Keywords: Tax Amnesty, Abnormal Return, Stock Trading Volume

FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2014-2016 Eka Susanti; Puji Nurhayati
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

This study aims to obtain empirical evidence on the analysis of factors affecting Islamic Social Reporting (ISR). Factors used include company size, profitability, industry type, and as an additional variable that is sharia securities. The measurement of Islamic Social Reporting (ISR) is based on the category of Islamic reporting to measure the Index ISR viewed from the company's annual report. The population in this study are all companies listed in Indonesia Sharia Shares Index (ISSI) in 2014-2016. Sampling method used in this research is purposive sampling method. The total sample used in this study as many as 10 companies. Data analysis was done by classical assumption test and hypothesis testing by multiple regression method. The results of this study indicate that the company size factor, Profitability No significant positive effect on ISR in Indonesia. While the type of industry, Securities have a significant effect on ISR in Indonesia.Keyword : Islamic Social Reporting, List of Sharia Securities, ISR Index and company’scharacteristic

PENGARUH FED RATE, HARGA MINYAK DUNIA, BI RATE, INFLASI DAN KURS RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE TAHUN 2011-2017 Citra Puspa Mawarni; Anny Widiasmara
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

The purpose of this study is to analyze the effect of FED Rate, World Oil Price, BI Rate, Inflation and Rupiah Rate to Indonesia Sharia Stock Index (ISSI) Period 2011-2017. The population of this study are Indonesian Sharia Stock Index, FED Rate, World Oil Price, BI Rate, Inflation and Rupiah Exchange Rate in 2011-2017. Determination of the sample using the census method by taking the entire population. This study uses secondary data, time series with the amount of data as much as 72 periods. Data analysis in this study used multiple linear regression analysis, t test statistic, F statistical test, and coefficient of determination test (R2) with the help of computerprogram SPSS version 17. The result of this analysis shows that the variable of the Rupiah Exchange Rate has a significant negative effect to the Indonesian Sharia Stock Index. However, the variable FED Rate, World Oil Price, BI Rate, and Inflation did not have a significant effect on Indonesian Sharia Stock Index.Keyword : Indonesia Sharia Stock Index, FED Rate, World Oil Price, BI Rate, Inflation, Rupiah Exchange Rate

ANALISIS PENGARUH INFLASI, BI RATE, NILAI TUKAR KURS, INDEKS HANG SENG DAN INDEKS DOW JONES TERHADAP RETURN SAHAM (STUDI EMPIRIS PT. SEMEN INDONESIA PERIODE 2009-2016) Erga Armela Febrianti; Abd. Rohman Taufiq
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

This study aims to provide empirical evidence of partial or simultaneous influence between Inflation, BI Rate, Exchange Rate, Hang Seng Index and Dow Jones Index on Stock Return (Empirical Study of PT. Semen Indonesia Period 2009-2016). The type of research used in this study is quantitative research. Population in this research is PT. Semen Indonesia The Period 2009-2016). The number of samples is 32. Data analysis used is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis test using SPSS version 16.0. The simultaneous test results (F test) of allvariables Inflation, BI Rate, Exchange Rate, Hang Seng Index and Dow Jones Index simultaneously affect the Stock Return of Share of 4.781.Keywords: Inflation, BI Rate, Exchange Rate, Hang Seng Index, Dow Jones Index,Stock Return.

PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Meila Sari; Heidy Paramitha Devi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

This study aims to determine the effect of corporate governance and profitability to tax avoidance. Tax avoidance in this study is measured by Cash Effective Tax Rate. His study used a sample of mining companies listed on the Indonesia Stock Exchange during 2010-2015 using purposive sampling method. The method of analysis used is multiple regression analysis. The results of this study indicate that the proxy of corporate governance namely institutional ownership and independent board of commissioner influence tax avoidance. The results also show that tax avoidance is not influenced by the audit committee and audit quality. The results of profitability studies proxied with Return on Assets show that profitability affects tax avoidance.Keywords: cash effective tax rate corporate governance, profitability, and tax avoidance.

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HEIDY PARAMITHA DEVI, S.Pd., M.Si.

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Home Page

OAI Link

Editorial Team

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Contact Name HEIDY PARAMITHA DEVI, S.Pd., M.Si.

Contact Email heidy@unipma.ac.id

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Location Kota madiun, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
HEIDY PARAMITHA DEVI, S.Pd., M.Si.

Contact Email
heidy@unipma.ac.id

Phone
-

Journal Mail Official
heidy@unipma.ac.id

Editorial Address
-

Location
Kota madiun,

Jawa timur

INDONESIA