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INDONESIA
Aktiva : Jurnal Akuntansi dan Investasi
Published by Universitas Madura
ISSN : 25027379     EISSN : 25494090     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA merupakan terbitan berkala ilmiah yang memuat hasil penelitian dan kajian konseptual dalam bidang ilmu akuntansi; pasar modal, akuntansi manajemen, perpajakan, sektor publik, dan syariah.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 5, No 1 (2020): AKTIVA" : 7 Documents clear
PENGARUH PENERAPAN SIMSKRD TERHADAP KUALITAS LAPORAN KEUANGAN RETRIBUSI IZIN GANGGUAN Wulandari, Tutut; Hendarsyah, Decky
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.341 KB) | DOI: 10.35835/aktiva.v5i1.831

Abstract

This research aims to determine the effect of the implementation of SIMSKRD on the quality of financial reports on permit fees for disturbances in the investment service and one-stop service in Bengkalis Regency at the same time in a descriptive and sharia perspective. The population in this research amounted to 90 people. The sampling technique used in this study was purposive sampling technique so that 30 samples were obtained. The results of this study found that the application of SIMSKRD has been carried out effectively and efficiently and is in accordance with Regional Regulation No. 11 of 2014 and sharia perspective. The quality of nuisance permit financial statements has been said to be relevant, understandable, reliable and comparable and in accordance with sharia perspective. The application of SIMSKRD influences the quality of financial reports on permit fees for disturbances significantly in the investment department and one-stop service of Bengkalis Regency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN Tri Nurdyastuti; Dibyo Iskandar
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.718 KB) | DOI: 10.35835/aktiva.v5i1.832

Abstract

The purpose of this study is to test and empirically prove the influence of the significance of profitability (ROA), liquidity (CR), solvency (DER) and disclosure (DISC) on the acceptance of going concern audit opinion. The population used in this study are all Food and Baverage companies on the Indonesia Stock Exchange.The sample selection technique uses purposive sampling. The analytical method used is logistic regression analysis. Based on the test results show that profitability and liquidity have a positive and not significant effect on going concern audit opinion, while solvency and disclosure have a negative effect not significant on going concern audit opinion. Negelkerke R Square value of 64.8% which means going concern audit opinion can be explained by an independent variable of 64.8% while the rest 35.2% is explained by other variables.
KECERDASAN EMOSIONAL TERHADAP KOMITMEN ORGANISASI MELALUI KEPUASAN KERJA Argon, Bill Argon; Liana, Yuyuk
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.145 KB)

Abstract

In general, the purpose of this study is to determine whether there is a direct influence between emotional intelligence, job satisfaction on organizational commitment and the indirect effect between emotional intelligence on organizational commitment through job satisfaction. This research was conducted by all employees of PT. Digital Netwerk Venture Indonesia, which numbered 117 employees, and this study uses a correlational quantitative research method and uses a validity test, reliability test, and path analysis. The results of this study indicate that emotional intelligence has a positive and significant effect on organizational commitment of employees at PT. Digital Netwerk Venture Indonesia. Furthermore emotional intelligence has a positive and significant effect on employee job satisfaction. And job satisfaction has a positive and significant effect on organizational commitment. In addition, the results of this study also prove that there is a positive and significant influence between emotional intelligence on organizational commitment through job satisfaction. That means that Emotional Intelligence indirectly influences Organizational Commitment through Employee Satisfaction at PT. Digital Netwerk Venture Indonesia.
PENGARUH FINANCIAL STABILITY, CHANGE IN AUDITORS, DCHANGE, CEO’s PICT PADA FRAUD DALAM PERSPEKTIF FRAUD PENTAGON Alfian, Nurul
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.867 KB) | DOI: 10.35835/aktiva.v5i1.833

Abstract

This research aims to obtain empirical evidence about effectiveness of the fraud pentagon are pressure, opportunity, rationalization, competence and arrogance in detecting financial statement fraud. The variables of the fraud pentagon that used is a pressure with proxy financial stability (ACHANGE), rationalization with change in auditor, competence with chnage in director’s, and arrogance with Frequent Number of CEO’s Picture . In this research to detecting financial statement fraud as the dependen variabel. The population of this research is the industries companies listed in Indonesia stock exchange in 2015-2017. Data analysis was performed with the classical assumption and hypotesis testing using linear regression. The result of this research indicates that the financial stability (ACHANGE), change in auditor (CPA), change in directors (DCHANGE), Frequent Number of CEO’s Picture (CEOPICT) influence the financial statement fraud,
PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Wardani, Dini Dwi; Sa’adah, Lailatus
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.725 KB) | DOI: 10.35835/aktiva.v5i1.823

Abstract

This study aims to examine the effect of environmental performance as an independent variabel on firm value as the dependent variable and financial performance as an intervening variable. The population in this study are mining and the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and listed on the PROPER ranking in 2016-2018 as many 14 companies. The method used in this study is path analysis. In this study the environmental performance variable is proxied by the assessment of PROPER ratings obtained in the Ministry of Environmental website, the firm value is proxied by Tobins’Q, and for financial performance variable is proxied by return on assets (ROA). The results obtained from this study are that environmental performance has a significant effect on financial performance, environmental performance has a significant effect on firm value, financial performance has a significant effect on firm value. however, and financial performance has no effect on firm value with financial performance as an intervening variable.
FENOMENA EKONOMI DAN PERDAGANGAN INDONESIA DI MASA PANDEMI CORONA VIRUS DISEASE-19 (COVID-19) Sari, Deanita
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.866 KB) | DOI: 10.35835/aktiva.v5i1.840

Abstract

In Indonesia, based on epidemiological, resource, economic, social and cultural, security, and the magnitudo of the threat of effectiveness. President Joko Widodo began to assign PSBB which were considered to cause economic and trade problems. Based on the above problems, the writer will look at the economic and trade phenomena of Indonesia during the covid-19 pandemic. This research is a qualitative research using the phenomenological method by looking at economic and trade phenomena. This study uses secondary data by viewing statistical viddata uploaded on the web page (www.bps.go.id)Based on the research results of economic and trade phenomena, especially in the fields of Exports, Producer Prices, Wholesale Trade Prices, Inflation, Tourism, Gross Domestic Product and Labor Wages as a whole experienced weakening during the covid-19 pandemic.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI Nursasi, Enggar
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.718 KB) | DOI: 10.35835/aktiva.v5i1.824

Abstract

This research aims to analyze the effect of Financial Performance on Company Value and Analyze the role of Corporate Social Responsibility as a moderating variable in the effect of Financial Performance on Company Value on mining companies listed on the Stock Exchange for 2016-2018. The sampling technique in this study is the purposive sampling method and the MRA (Moderated Regression Analysis) Test is the data analysis used in this study. The model test results showed an R square value of 87.2%, so it can be concluded that the research model has a good match with the data. This means that the variable performance and CSR as a moderating have a good ability to predict variations in value on the company's value variable.            Hypothesis test results concluded that financial performance variables statistically have a positive and significant effect on firm value. While CSR is also statistically proven to have a negative moderating effect on firm value.

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