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JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

JIA
Website

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 138 Documents

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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

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

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

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

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

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.

PERAN TATA KELOLA PERBANKAN SYARIAH TERHADAP RISIKO PERBANKAN SYARIAH DI INDONESIA Rudy Hartanto
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

The increased penetration of the Islamic banking market in Indonesia is one of the highest in ASIA. The enhancement in the market has an impact on increasing the risk complexity of Islamic banking business activities. Sharia banking risks need to be managed and controlled properly in order to prevent banking failures. Bank governance (corporate governance) is indicated as one of the things that plays an important role in determining the level of risk faced by banks. The purpose of this study is to examine whether good governance can reduce the risk of Islamic banking. This study uses the population of Islamic banking from 2014-2018. The samples obtained in this study are 58 Islamic banks. The results showed that good governance can reduce the banking risk. In addition, the testing using control variables showed that the greater the size of the banking system that is proxied by the total assets, the higher the risk received by banks both from credit risk to investment risk.

PENGARUH MAKRO EKONOMI DAN RASIO PERBANKAN TERHADAP PREDIKSI FINANCIAL DISTRESS Ulfa Indriyani; Shinta Ningtiyas Nazar
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris pengaruh bi rate,nilai tukar,non performing loan, beban operasi dibanding dengan pendapatan operasi dan loans to deposit ratio baik secara parsial maupun simultan terhadap prediksi financial distress pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Penelitian ini merupakan penelitian kuantitatif dengan total sampel sebanyak 36 perusahaan yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria yang telah di tentukan. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan yang telah di audit periode 2015-2017 yang diambil dari situs Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah statistik deskriptif, uji multikolinearitas, analisis regresi logistik biner dan uji hipotesis. Hasil penelitian yang dilakukan berdasarkan uji t, menunjukan bahwa non performing loan berpengaruh terhadap prediksi financial distress sedangkan bi rate, nilai tukar, beban operasi dibanding dengan pendapatan operasi dan loans to deposit ratio tidak berpengaruh terhadap prediksi financial distress. Hasil penelitian yang dilakukan berdasarkan uji f, secara simultan bi rate,nilai tukar,non performing loan,beban operasi dibanding dengan pendapatan operasi dan loans to deposit ratio berpengaruh terhadap prediksi financial distress.

PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP AUDIT REPORT LAG Carania Metta; Effriyanti Effriyanti
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to find out and obtain evidence about Company Size, Public Ownership and Application of International Financial Reporting Standards (IFRS) to Lag Audit Reports. This type of research is quantitative research with descriptive research. The population in this study was LQ-45 companies listed on the Indonesia Stock Exchange in 2010-2018 which were bought by 95 companies. The sampling technique used a purposive sampling method. With a total of 81 research data. Hypothesis testing in this study uses linear multiple regression. Firm size and International Financial Reporting Standards (IFRS) do not affect the audit lag report, while public ownership is related to the audit lag report

AUDIT DELAY, UKURAN KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRES, OPINI AUDIT, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING Tahniatun Naili; Nora Hilmia Primasari
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This research is conducted to analyze the influence of audit delay, size of public accountant firm, financial distress, audit opinion and company size of auditor switching. The population in this research is used secondary data from the financial statment of all companies listed in the Indonesia Stock Exchange in 2015-2017 as many 529 companies. This research used purposive sampling method and obtainde 359 companies sample. The data analysis used logistic regression analysis with program SPSS version 20. The result of this research show that size of public accountant firm and audit opinion have negative effect on auditor switching. While audit delay, financial distress and company size have not effect on auditor switching.

PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MEDIA ATTENTION SEBAGAI VARIABEL MEDIASI Fiddyana Lasimpala; Maria Natalia
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

The objective of this research is to determine the impact of Corporate Social Responsibility Disclosure to firm value with media attention as mediating variable. In this research media attention is proxied with a website, while firm value is measured using the Tobin’s q ratio. The population in this research are manufacturing companies that listed on the Indonesia Stock Exchange in 2016. This research refers to Li et al. (2016) & Putra et al. (2017) research which shows that the performance of Corporate Social Responsibility is positively related to firm value. The difference between this research and previous research is the use of 144 manufacturing companies listed on the Indonesian Stock Exchange in 2016 as a research sample. Corporate Social Responsibility Disclosure measured using performance indicators from the Global Reporting Initiative (GRI) 4.1.Sampling was conducted using a purposive sampling method with criteria the companies that publish information related to Corporate Social Responsibility in the year of 2016 at annual report and at the company's official website. The sample of research that meets the criteria are 87 samples. Type of data used in this research is secondary data that obtained through official www.idx.co.ic. The data were analyzed by using path analysis with the SPSS 20 application. The results showed that the Corporate Social Responsibility Disclosure had an effect on the firm value. Meanwhile, media attention is not able to mediate the influence of Corporate Social Responsibility Disclosure on firm value

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