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INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
Published by Universitas Pendidikan Ganesha
ISSN : 20893310     EISSN : 25992651     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal lain. Penentuan artikel yang dimuat ditentukan oleh hasil review penyunting ahli. Jurnal ini terbit 3 kali dalam setahun.
Arjuna Subject : -
Articles 738 Documents
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Pengaruh Penggunaan Standar Pelaporan GRI, NPM, Size, DER, dan Kepemilikan Manajerial terhadap Pengungkapan Akuntansi Sumber Daya Manusia (Studi pada Perusahaan Pertambangan dan Manufaktur di Bei Tahun 2016-2019) Gita, Romy Chandra; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30272

Abstract

The purpose of this study was to empirically prove the effect of GRI guidelines, NPM, size, DER, and managerial ownership structure toward disclosure of human resource accounting. This research was a quantitative study using secondary data obtained from the company's annual report. The population of this study were all mining and manufacture sector companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sampling technique in this study was purposive sampling. The samples that met the purposive sampling criteria in this study were 44 companies. The data analysis technique used was multiple linear regression analysis using SPSS version 24 software. The results showed that partially GRI guidelines, NPM, size, and DER had a positive effect toward disclosure of human resource accounting, while managerial ownership structure negatively affected disclosure of  human resource accounting.
Pengaruh, Arus Kas Bebas, Arus Kas Operasi dan Pajak terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Jakarta Islamic Index Suhaimi, R.; Haryono, Slamet
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30915

Abstract

This study will conduct research on the influence between the independent variables and the dependent variable. Where in this study will examine the effect of Free Cash Flow, Operating Cash Flow and Taxes as independent variables on dividends as dependend variable, which are the dependent variable using company data listed on the Jakarta Islamic Index for the priod 2017-2019. Research method by using multiple regression test data analysis model (multiple regression) to test the relationship or the effect of independent variable. The results showed that two of the three independent variables used, namely operating cash flow had a significant and significant effect on dividends and taxes also had a significant effect on dividends, while free cash flow had no effect on the dependent variable, namely dividends.
Pengaruh Return on Asset dan Return on Equity serta Net Profit Margin terhadap Harga Saham Indeks Lq45 di Bursa Efek Indonesia Junaidi, Junaidi; Cipta, Wayan
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.31612

Abstract

This study aims to examine about the effect of return on asset, return on equity and net profit margin on share price simultaneously and partially in LQ-45 companies. The subjeck of this research is the LQ-45 company and the research objects are return on assets, return on equity, net profit margin and stock price. Data were collected by recording documents and analyzed by multiple linear regression analysis. The results show that (1) there is a simultaneous significant effect of return on asset, return on equity and net profit margin on stock price of 71.8%, (2) there is  partially positive  significant effect of return on assets on stock price amounting to 52.1%, (3) there is partially positive  significant effect of return on equity on stock price of 26.0%, (4) there is  partially positive and significant effect on net profit margin on stock price of 52.7%
Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak Mianti, Yosy Fryli; Budiwitjaksono, Gideon Setyo
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.37449

Abstract

This study aims to determine the effect of knowledge and tax sanctions on individual taxpayer compliance mediated by taxpayer awareness. The method of determining the sample using incidental sampling. Individual taxpayers who are registered at the Pratama Surabaya Mulyorejo Tax Service Office are the samples of this study. The sample collection method used a questionnaire and was analyzed using Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that individual taxpayer compliance is influenced by knowledge of taxation and tax sanctions, the effect of tax knowledge on individual taxpayer compliance cannot be mediated by taxpayer awareness and the effect of tax sanctions on individual taxpayer compliance can be partially mediated by awareness taxpayer.
Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil Putri, Hermalia Jelita; Nuswandari, Cahyani
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.35854

Abstract

Financial report is a presentation of the financial performance of an entity/company. Performance information is needed to make potential changes in economic resources that can be controlled in the future. The purpose of this study is to test whether there is an effect of audit quality, profitability, and leverage on real earnings management. This type of research includes quantitative research using secondary data obtained from the company's financial statements. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Sampling used the purposive sampling method with the criteria of manufacturing companies that were not delisted during the year of observation, namely 2017 to 2019, the company had an annual report from 2017 to 2019. The sample was selected according to the criteria obtained by 113 companies. The data analysis method used SPSS 25. The results showed that audit quality and leverage had no effect on real earnings management, while profitability had a significant positive effect on real earnings management.
Pengaruh Profitabilitas dan Likuiditas serta Leverage terhadap Nilai Perusahaan pada Perusahaan Sektor Retail yang Terdaftar di Bursa Efek Indonesia Prasetya, Indrawan; Cipta, Wayan
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29837

Abstract

The purpose of this study was to examine the effect of profitability, liquidity and leverage on firm value. This research was conducted at retail companies listed on the Indonesia Stock Exchange for the 2017-2018 period. The total population is 15 companies. Data were analyzed by multiple linear regression analysis. The results showed that (1) there was a simultaneous influence between profitability, liquidity, and leverage on firm value, with a large contribution of influence of 72.5%, while the remaining 27.5% was influenced by other variables not examined in this study. (2) there is a positive and significant influence between profitability and firm value, (3) there is a positive but insignificant effect between liquidity and firm value, (4) there is a positive and significant influence between leverage and firm value.
Pengaruh Tingkat Pendapatan, Suku Bunga, Religiusitas, dan Financial Attitude terhadap Minat Menabung untuk Beryadnya pada Masyarakat Desa Tajun Swastawan, Kd. Doni; Dewi, Ni Wyn. Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.39102

Abstract

Analisis Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa Utami, Luh Asih; Adiputra, I Made Pradana
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.34596

Abstract

This study aims to determine the effect of the crowe pentagon's fraud dimension, variable pressure, opportunity, rationalization, competence, and arrogance to the behavior of academic fraud bidikmisi scholarship recipients. This research is a type of quantitative research with 101respondents. The data is obtained from the results of questionnaires answers using Google Form service. This research sample was selected using purposive sampling technique and calculated by Slovin formula. Primary data in the form of respondents' answers are processed using spss version 21. The results achieved that pressure, opportunity, rationalization, competence, and arrogance had a positive and significant effect on the academic fraud behavior of scholarship recipients.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan, Persepsi Kepercayaan, dan Norma Subjektif terhadap MInat Menggunakan Sistem Informasi Pembayaran Elektronik (E-Payment) Ulansari, Luh Putu Eka; Yudantara, I Gede Agus Pertama
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30484

Abstract

The study aims to determine the effect of perceived usefulness, perceived ease of use, perceived of trust and subjective norms on the interest in using electronic payment information systems (e-payment). The data collection method used a questionnaire obtained 195 respondents. The data were processed using SPSS version 22. The results of the study found that perceived benefits, perceived convenience, perceived beliefs and subjective norms had a positive effect on the interest in using electronic payment information systems (e-payment). This means that the desire of the Undiksha Faculty Academic community is influenced by its usefulness, usefulness, reliability and other parties recommending an electronic payment information system (e-payment).
Pengaruh Motivasi Investasi, Pengetahuan Investasi dan Pendapatan terhadap Minat Investasi di Pasar Modal Hutapea, Sondang R; Dewi, Gusti Ayu Ketut Rencana Sari
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30014

Abstract

This research aims to determine (1) whether investment motivation has an affects on investment interest in the capital market, (2) whether investment knowledge affects investment interest in the capital market, (3) whether the level of income affects investment interest in the capital market. The subjects of this study were young people aged 20-45 years who have the status of residents in the Buleleng Regency. The number of respondents in this study was 347 respondents. This type of research is quantitative, with data collection using a questionnaire in the form of google form. The data analysis technique used in this research is the classical assumption test and multiple regression analysis, the coefficient of determination test, and the partial test. The results of this study indicate that (1) there is an effect of investment motivation on investment interest in the capital market, (2) there is an effect of investment knowledge on investment interest in the capital market, (3) there is an effect of income on investment interest in the capital market. The ability of the independent variable to influence the dependent variable was 41%.

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