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INDONESIA
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 7 Documents clear
Analisis Kualitas Auditor, Leverage Dan Persentase Saham Initial Public Offering Terhadap Earnings Management Perusahaan Go Public Hasanuddin Hasanuddin
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.465 KB) | DOI: 10.32493/jiaup.v7i2.2714

Abstract

AbstractThe action of corporate management to intervene in the process of drafting financial statements is an act of dysfunctional behavior that will affect the enhancement of personal welfare management and The company's employees and the value of its leadership. This research aims to test and prove empirically the cause and influence of earnings management in the company that go public after the enactment of Accounting and Auditing Enforcement Release (AAER) by Security Exchange Commission (SEC). The variables tested were reputation Auditor, Leverage and stock percentage of Initial Public Offering (IPO) at the company that go Public on the Indonesia Stock Exchange from 2000 to 2004. The method of analysis used is multiple regression that previously done testing through several stages. Results show that the leverage variable significantly affects earnings management. This indicates that the debt that is the source of external funds used to finance the business continuity is strongly associated with earnings management. 
EFFECT OF EXPOSURE MEDIA, ENVIRONMENTAL PERFORMANCE AND INDUSTRIAL TYPE ON CARBON EMISSION DISCLOSURE Fenny Novia Aulia Ulfa; Husnah Nur Laela Ermaya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.321 KB) | DOI: 10.32493/jiaup.v7i2.2320

Abstract

AbstractThe purpose of this research is to test the influence of Media Exposure, Environmental Performance And Type of Industry to Carbon Emission Disclosure. The independent variable in this research is Media Exposure measured using dummy variables, Environmental Performance is measured using an ordinal And Type of Industry is measured using dummy variables. Carbon Emission Disclosure as the dependent variable is measured using a checklist that was adopted from research Choi et al.  The population of this research is non-financial companies that listed in the year 2014-2016. By using purposive sampling method and obtained a total sample of 36 companies per year. Methods of analysis of this research include statistic descriptive analysis, test classic assumptions, hypothesis testing and multiple linear. Results from this study indicate that Media Exposure significantly influences to the extent of carbon emission disclosure. Meanwhile, Environmental Performance and Type of Industry had no significant influence on the extent of carbon emission disclosure. Variable Carbon Emission Disclosure can be explained by the variable Media Exposure, environmental performance and the type of Industry amounted to 30%, while the remaining 70% is influenced by the other variables which are not researched in the study.Keyword: Carbon Emission Disclosure, Voluntary Disclosure, Media Exposure, Environmental Performance, Type of Industry
PENGARUH UKURAN PERUSAHAAN, INTENSITAS RAPAT KOMITE AUDIT, DAN UKURAN KOMITE AUDIT TERHADAP BIAYA AUDIT Sri Wulandari; Putri Nurmala
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.68 KB) | DOI: 10.32493/jiaup.v7i2.2718

Abstract

Tujuan penelitian ini untuk mendapatkan bukti empiris mengenai pengaruh ukuran perusahaan, intensitas rapat komite audit, dan ukuran komite audit atas biaya audit. Ukuran perusahaan dalam penelitian diukur dengan logaritma natural dari total aset. Intensitas rapat komite audit yang diukur dalam penelitian menggunakan jumlah pertemuan komite audit yang diukur per tahun buku. Pengukuran ukuran komite audit dengan jumlah anggota komite audit di perusahaan. Pengukuran biaya audit dengan logaritma natural dari biaya profesional.Sampel dalam penelitian adalah 39 perusahaan manufaktur yang terdaftar di Bursa Efek selama tiga tahun (2013-2015) sehingga sampel yang diperoleh sebanyak 117 data penelitian. Data penelitian berupa laporan keuangan yang diaudit oleh auditor eksternal yang didapatkan dari web resmi Bursa Efek Indonesia. Metode pengambilan sampel menggunakan metode purposive sampling, yaitu untuk memperoleh sampel berdasarkan kriteria-kriteria. Pengujian hipotesis dilakukan dengan teknik analisis data regresi berganda untuk menjawab masalah utama penelitian.Berdasarkan hasil analisis yang dilakukan diperoleh hasil Ukuran Perusahaan berpengaruh positif signifikan pada Biaya Audit. Ukuran Komite Audit berpengaruh positif signifikan pada Biaya Audit. Sementara itu, intensitas Rapat Komite Audit tidak mempengaruhi Biaya Audit.
PENGARUH KECAKAPAN PROFESIONAL, PENDIDIKAN BERKELANJUTAN DAN INDEPENDENSI PEMERIKSA TERHADAP KUALITAS HASIL PEMERIKSAAN R. Cinta Marito; Eka Rima Prasetya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.147 KB) | DOI: 10.32493/jiaup.v7i2.2913

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kecakapan Profesional, Pendidikan Berkelanjutan dan Independensi Pemeriksa terhadap Kualitas Hasil Pemeriksaan.Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif yang digunakan berupa data primer yang dikumpulkan dari hasil penyebaran kuesioner kepada 45 responden auditor di Lembaga Badan Pengkajian dan Penerapan Teknologi (BPPT) di Tangerang - Serpong. Dengan teknik pengambilan sampel menggunakan teknik quota sampling. Metode pengolahan data menggunakan metode regresi linier berganda dengan menggunakan program SPSS versi 23.Hasil penelitian menunjukkan bahwa kecakapan profesional berpengaruh signifikan terhadap kualitas hasil pemeriksaan, pendidikan berkelanjutan berpengaruh signifikan terhadap kualitas hasil pemeriksaan, dan independensi pemeriksa berpengaruh signifikan terhadap kualitas hasil pemeriksaan,. Secara simultan kecakapan profesional, pendidikan berkelanjutan dan independensi pemeriksa berpengaruh signifikan terhadap kualitas hasil pemeriksaan
PENGARUH LIKUIDITAS, KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2013-2016) Dirvi Surya Abbas
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.963 KB) | DOI: 10.32493/jiaup.v7i2.2513

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh likuiditas, komisaris independen, kepemilikan institusional dan ukuran perusahaan terhadap financial distress secara parsial dan bersama-sama pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 4 tahun yaitu periode 2013-2016.Populasi penelitian meliputi semua perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Teknik pengambilan sampel meggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 10 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh, komisaris independen tidak berpengaruh, kepemilikan institusional tidak berpengaruh, dan ukuran perusahaan berpengaruh positif secara bersama-sama terhadap financial distress.
KUALITAS LABA: INVESTMENT OPPORTUNITY SET DAN KOMITE AUDIT Kixi Oktapiani; Endang Ruhiyat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.542 KB) | DOI: 10.32493/jiaup.v7i2.3279

Abstract

This study aims to test and empirically prove the Effect of Investment Opportunity Set and Audit Committee on Profit Quality. The locus of this research is the Property and Real Estate companies listed on the Indonesia Stock Exchange in 2014-2017 consisting of 61 companies. Samples were taken using a purposive sampling technique that produced a sample of 30 companies with observations over 4 (four) years, so that the total observation data was 120 audited financial statements. The data analysis method uses descriptive statistical analysis and multiple linear regression analysis, and hypothesis testing with a significance level of 5%. The test equipment used was the SPSS version 22 program. Based on the results of the hypothesis test, the investment opportunity set results do not affect earnings quality and the audit committee has a significant effect on earnings quality, while simultaneously shows that investment opportunity set and audit committee have a significant effect on earnings quality.
ANALISIS PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Ahmad Ridho Fachrizal Chaery
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.656 KB) | DOI: 10.32493/jiaup.v7i2.2397

Abstract

This research was conducted to test the influence of Internal Factors such as Liqudity, Activity, Solvability, Profitability and Company’s Growth to the Stock Price. The object of this research is a manufacturing company of food and beverage sectors listed in Indonesia Stock Exchange in the period 2013 to 2017. This study uses multiple linear regression analysis that begins with the classical assumption, using a sample of 11 companie of food and beverage sector. The results obtained from this study is partially Solvability and Profitability has an influence on Stock Price, While Liquidity, Activity and Company’s Growth do not affect significantly to Stock Price. Simultaneously the results obtained are all independent variables (Liqudity, Activity, Solvability, Profitability and Company’s Growth) jointly have a significant effect on Stock Price.

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