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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 145 Documents
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DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING Fika Trya Ramadhani; Wiwit Apit Sulistyowati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.461 KB) | DOI: 10.32493/jiaup.v8i1.3563

Abstract

Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on manufacturing companies of various industries listed on the Indonesia Stock exchange for a period of years 2014 – 2016. This article uses the verificative method and the sample selection using the purposive sampling method. Sample selection results obtained 90 company data. This study used the analysis of logistic regression, and the results showed that the opinion shopping influence on the acceptance of the audit opinion of going concern while the disclosure and financial condition does not affect the acceptance of the audit opinion Going concern.
PENGARUH KEADILAN ORGANISASI, PERSEPSI DUKUNGAN ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KONTRIBUSI KARYAWAN PENSIUN Maya Arisandy
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.086 KB) | DOI: 10.32493/jiaup.v8i1.4655

Abstract

This study examined the effect of effect of organization fairness, perceived  organization support and organization commitment to organizational citizenship behavior for company. The object of this research is a pension employee of PT Krakatau Steel, which is in the province of Banten, especially in Cilegon branch. 10 branches serve as a sample with 140 questionnaires distributed, but the questionnaire which can be processed as many as 100 questionnaires. Questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 1:10 version. The results of this study expressed that hypotesis from organizational fairness, perceived organization support and organization commitment is positive effect and significant to organizational citizenship behaviour for company
Determinants of Corporate Social Responsibility Disclosure in Indonesia Bela Sulistyaguna; Yuli Chomsatu Samrotun; Endang Masitoh Wahyuningsih
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.6081

Abstract

ABSTRACTCorporate social responsibility is the company’s obligation to the stakeholders to be seen as a responsible business entity. The purpose of this research was to analyze the influence of company size, company age, industry type, liquidity, profitability, leverage, board of directors, board of commissioners, audit committee, and public ownership on the corporate social responsibility disclosure. Analysis of data using multiple linear regression method with SPSS 22.0 for mac. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) and disclosed the Global Reporting Initiative (GRI) sustainability reports from 2013 to 2018. The final sample of this research was 18 companies that obtained by purposive sampling. The results of the research showed that, simultaneously, company size, company age, industry type, liquidity, profitability, leverage, board of directors, board of commissioners, audit committee, and public ownership have an influence on the corporate social responsibility disclosure. Partially, the results showed that liquidity and leverage have an influence on corporate social responsibility disclosure. Meanwhile, company size, company age, industry type, profitability, board of director, board of commissioner, audit committee, and public ownership has no influence on corporate social responsibility disclosure
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR PREDIKSI FINANCIAL DISTRESS (Studi Kasus pada Salah Satu BUMD di Provinsi Banten) Budi Mulyati; Toni Anwar Mahmud
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4465

Abstract

The portion of state expenditure for regional government tends to decrease, so the government hopes that regional governments could optimize the potential of their regions to increase their income by obtaining other revenues from BUMD. This study aims to determine the prediction of financial distressing in one of the regional companies in Banten province. This research used quantitative descriptive method. Data were collected from financial statements from 2015 to 2019. Data were analyzed by quantitative techniques using the Altman Z Score. Based on the results, it were found that the score of the Z Score has a positive trend score. The Z score obtained in 2015 was 1.50; in 2016 it was 1.65; in 2017 3.08; in 2018 it is 3.38 and in 2019 it is 3.11.
Analisis dan Perancangan Sistem Informasi Akuntansi Industri Kecil Menengah (SIA-IKM) Menuju Masyarakat Ekonomi Kreatif Wiwit Irawati; Luh Nadi; Harry Barli
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.8169

Abstract

ABSTRACTThis research is motivated by the importance of SMIs using the Accounting Information System which will help SMIs produce reports that can be used both for external parties and as a tool in making decisions for the IKM itself so that the effectiveness and operational efficiency of the entity can be improved. This will make IKM able to compete and develop which means empowerment of the creative economy to achieve its goals. This study took the IKM population in South Tangerang, and the sample was selected using the convenience sampling technique. Before being processed using the SPSS program, the data in the form of recapitulated questionnaires were tested for validity and reliability, tested classical assumptions, then tested the partial hypothesis (t). The results showed that the Financial Position Reporting System affected the Empowerment of the Creative Economy, as well as the Finished Goods Inventory System, while the Raw Material Inventory System and the Profit / Loss Reporting System did not affect the Empowerment of the Creative Economy.
Analisis Manajemen Laba yang Dipengaruhi oleh Komite Audit dan Firm Size Perusahaan LQ 45 Tahun 2015 - 2019 Rakhmawati Oktavianna; Eka Rima Prasetya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.9609

Abstract

ABSTRACTManagers manipulate earnings by increasing the number of reported earnings so that earnings information about the company becomes a good signal for investors to invest their shares and increase trust in creditors. The purpose of this study is to examine the effect of the audit committee and firm size on earnings management at LQ45 companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2019. The type of research in this study uses a quantitative approach. Data collection using the document method with secondary data sources. Determination of the sample using purposive sampling method, with a total sample of 130 samples. The data analysis technique used is the multiple linear regression test using the program Eviews 10. The results of this study are that the audit committee and firm size together have an effect on earnings management, the audit committee has no effect on earnings management and firm size has an effect on earnings management in the company. LQ45 which is listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019.
PENGARUH TATA KELOLA PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2014-2018) Eka Aprillian; Dini Wahjoe Hapsari
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.5041

Abstract

Earnings management is an action that is often done by companies, it aims to enhance your financial statements with the intention that investors are much more interested in investing, to get bonuses and get ease in getting loans. This can be detrimental to some stakeholders who use financial statements as a source of information in making decisions. This study aims to determine the effect simultaneously and partially between managerial ownership, independent commissioners, audit committees, and leverage on earnings management in the basic industrial and chemical sectors for the 2014-2018 period. The method used in this research is a quantitative method. This type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using 11 company samples over a period of five years to obtain 55 sample units. This research uses a panel data regression analysis method using the Eviews 9 software. The results of this study indicate that managerial ownership variables, independent commissioners, audit committees, and leverage simultaneously influence earnings management. While partially the audit committee variable has a negative effect on earnings management, managerial ownership and leverage have a positive effect on earnings management. Whereas independent commissioners have no effect on earnings management.
Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating Aris Sanulika; Wahyu Nurul Hidayati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.4399

Abstract

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies listed on the IDX. With a sample of 16 publicly traded companies engaged in financial and banking institutions and were listed on the Indonesia Stock Exchange in 2014-2017. The results of this study indicate that of 64 samples there were 12.5% which indicated that the financial statements had been manipulated. Auditor opinions can increase the influence of Financial Stability, external auditor quality, change in auditor, change of directors, days sales in receivables index, sales gross margin Index, Asset Quality Index, growth index, depreciation index, sales, and general administration expenses index, leverage index, total accrual to fraudulent financial reporting. Beneish Ratio affects Fraudulent Financial Reporting while Fraud Pentagon does not affect Fraudulent Financial Reporting
Money Attitude and Socio-Demographic Factors as Determinants of University Students’ Spending Behavior in Shah Alam, Malaysia Jamilah Kamis; Norhasbi Abdul Samad; Lee Siew Pheng; Salina Rasli; Salbiah Hanum Mohd Hajali; Sylvia Ee Fee Peing
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.7075

Abstract

ABSTRACTNowadays, uncontrollable spending habit towards Malaysian young generations are becoming progressively. They have a tendency to have less value of money compared to the elder generations in spending their money. Since the cost of living in Malaysia has improved remarkably, the young generations enjoyed spending their money heavenly, therefore Malaysia faced changes in lifestyle and spending trend. This study proposes to investigate the relationship between money attitude and socio-demographic as determinants of college students’ spending behaviours. As such, the correlation between money attitude factors (power-prestige, distrust, retention-time and anxiety) and spending behaviours among Malaysian college students is a topic worthy of further exploration. At the same time, this study also attempts to explore whether college students’ spending behaviours are affected by their socio-demographic factors such as gender, age. The sample of this study consists of 176 students from three different universities in the Shah Alam area i.e University Selangor (UNISEL), University Management Science (MSU) and Universiti Teknologi Malaysia (UiTM). The regression analysis showed that there were only two factors of money attitude (power-prestige, and anxiety) that had a significant effect on spending behaviour among these universities’ students. However, from the analysis, it can be revealed that none of the socio-demographic factors had a significance (more than 0.05) towards the spending behaviour of the students. Thus, age (positive result) is the most influenced factor of the students’ spending behaviour. Consequently, several suggestions have been put forward and hoped that it will assist students in managing their fund effectively
ANALISIS KEPUTUSAN PENDANAAN TERHADAP STRUKTUR MODAL MELALUI TRADE OFF THEORY Nana Umdiana; Dyah Lupita Sari
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4779

Abstract

This study aims to analyze funding decisions on capital structure through trade off theory in property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. Profitability is measured using the return on equity ratio, asset structure is measured by fixed assets ratio and funding decisions are measured by debt. to equity ratio. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data analyzed is secondary data in financial reports or annual reports. The sample selection used purposive sampling method and the sample obtained in this study were 40 data from 10 companies. In this research, the analytical method used is descriptive statistics, classical assumption test, multiple regression analysis and statistical test. The results of the analysis in this study indicate that there is no effect of profitability on funding decisions, there is an effect of asset structure on funding decisions. This shows that the asset structure influences the company's decision making in funding.

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