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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
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Search results for , issue "Vol 6, No 2 (2021): AKTIVA" : 7 Documents clear
ANALISIS FUNDAMENTAL PENGARUHNYA TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2019 Suroto, Suroto; Iskandar, Dibyo; Nurdyastuti, Tri
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.979

Abstract

Tujuan Dari Penelitian untuk meninjau menganalisis Dan memberikan Bukti empiris pengaruh signifikansi Earning Per Share, R eturn On Assets, Return On Equity Dan Net Profit Margin Terhadap harga sepengendali PADA Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah 3 (tiga) tahun, dimulai dari tahun 2017-2019. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian sejumlah 31 perusahaan perbankan yang sudah dan masih terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 17 perusahaan. Teknik analisis data yang digunakan adalahUji Statistik Deskriptif, asumsi klasik, uji t, uji Regresi linier berganda dan uji Koefisien Determinasi (R 2 ) . Hasil penelitian menunjukkan bahwa secara parsial (uji t) variabel EPS berpengaruh positif dan signifikan terhadap harga saham, ROA b erpengaruh positif tetapi tidak signifikan, ROE berpengaruh positif tetapi tidak signifikan, NPM berpengaruh positif tetapi tidak signifikan. Variabel kemampuan EPS, ROA, ROE dan NPM dalam menjelaskan harga saham sebesar 46% yang ditunjukkan dengan jumlah R square sedangkan sisanya 64%, faktor lain yang tidak dimasukkan ke dalam model penelitian.
WHISTLEBLOWING, KPK INDONESIA DAN CPIB SINGAPURA Arismaya, Anisa Dewi
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1190

Abstract

Whistleblowing is one of the tools used by anti-corruption agencies in Singapore and Indonesia to support the prevention and implementation of an anti-corruption culture. The implementation of Whistleblowing in Indonesia and Singapore has complied with the standard of application, but there are several things that are still obstacles to implementation, including the absence of a law that guarantees the confidentiality of the reporter. This study uses a qualitative descriptive analysis method to explain the differences in the application of Whistleblowing at the KPK and CPIB Singapore corruption eradication institutions. From the results of the study, it can be concluded that CPIB Singapore applies Whistleblowing with complete content and independent application because it has a centralized structure while at the Corruption Eradication Commission, the application of Whistleblowing is not centralized because it is derived from central government institutions and local governments.
APAKAH PERUSAHAAN SUB SEKTOR RETAIL DI INDONESIA BERPOTENSI BANGKRUT DI ERA PANDEMI COVID 19? Ramdani, Rahmat Fajar; Pratomo, Dimas
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1252

Abstract

Pandemi Covid – 19 yang telah melanda Indonesia menyebabkan krisis ekonomi yang menurunkan kinerja hampir di semua sektor industri, penelitian ini bertujuan untuk mengetahui kondisi potensi kebangkrutan perusahaan sub retail yang ada di Indonesia secara umum dan mengidentifikasi perusahaan sub sektor retail yang masuk dalam kondisi berpotensi untuk bangkrut. Penelitian ini menggunakan 17 perusahaan sub retail dengan pengamatan per tahun 2020 sebagai sampel penelitian. Untuk mengidentifikasi potensi kebangkrutan, penelitian ini menggunakan perhitungan Altman Z-Score yang akan di analisis melalui analsis statistika deskriptif. Hasil penelitian membuktikan bahwa lebih dari setengah atau 76% perusahaan retail di Indonesia masih dalam kondisi aman, sedangkan 24 %  sisanya dalam kondisi berpotensi kebangkrutan adapun perusahaan sub sektor retail yang berpotensi bangkrut meliputi; PT Duta Intijaya dengan nilai z-score 0,805, PT Trikomsel Oke dengan nilai z-score -292,051, PT Matahari Prima Putra dengan nilai z-score 0,056 dan PT. Hero Supermarket dengan nilai z-score -0,259.Keyword : Kebangkrutan, Altman Z score
KEHADIRAN KOMISARIS INDEPENDEN PADA HUBUNGAN KOMPENSASI EKSEKUTIF DENGAN KECURANGAN LAPORAN KEUANGAN Indiraswari, Susmita Dian; Izzalqurny, Tomy Rizky
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1170

Abstract

This study aims to analyze the effect of compensation on fraud in financial statements moderated by independent commissioners. This study uses quantitative methods using multiple regression analysis techniques. This research was conducted with manufacturing companies on the Indonesia Stock Exchange (IDX) from 2017 to 2019, this study used purposive sampling so that 223 firm years were obtained. The results of this study are executive compensation has a negative effect on financial statement fraud. Independent commissioners who are tasked with implementing and implementing the company's good corporate governance system standards properly and correctly, it turns out that in this study it was not proven to moderate the relationship between financial statement fraud and compensation obtained from the board of directors, but the presence of independent commissioners will reduce the level of financial statement fraud.Keywords: financial statement fraud; compensation; independent commissioner; GCG.
PENGARUH PERSEPSI KARYAWAN MENGENAI WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DENGAN PERILAKU ETIS SEBAGAI VARIABEL INTERVENING Alfian, Nurul; Sugiyardi, Agus; Aina, Muslimatul; Kusuma, Andriyani; Fajar, Achmarul; Rizal, Zef
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1333

Abstract

This study aims to determine: (1) Effect of Employee Perception Regarding Whistleblowing System on Fraud Prevention, (2) Effect of Employee Perception Regarding Whistleblowing System on Ethical Behavior, (3) Effect of Ethical Behavior on Fraud Prevention, (4) Effect of Employee Perception Regarding Whistleblowing System for Fraud Prevention through Ethical Behavior. This research is a type of comparative causal research. The population of this research is all employees who work. Sampling was done by using purposive sampling technique. The sample in this study were all employees of the Office of the Board of Directors of PT Pagilaran. Before the research was conducted, the instrument was tested first involving 30 employees. The analytical prerequisite test tools used in this research are normality test, linearity test and heteroscedasticity test. The data analysis method used to test the research hypothesis is path analysis and Sobel Test. The results of the hypothesis test show: (1) Employee Perception Regarding Whistleblowing System has a significant positive effect on Fraud Prevention, this is evidenced by the significance probability value of 0.004 (< t table (2.042).
SISTEM PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS PADA BIRO ADMISI DAN PEMASARAN Sahara, Meliana; Farina, Khoirina
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1032

Abstract

This research to find out how to implement the internal control system for cash receipts and disbursements, to evaluate the internal control system for cash receipts and disbursements and to compare the internal control systems for cash receipts and disbursements at the Admissions and Marketing Bureau with the internal control system for cash receipts and disbursements according to the Committee of Sponsoring theory. Organization Of Treadway Commission.The type of data used in this study is qualitative data, where the data used in this study are primary data and secondary data. The research method used in collecting data in this study is the field research method. While the analysis method used in this research is descriptive analysis method.The results of this study can be concluded by the authors, that the implementation of internal control of cash receipts and disbursements at the Admissions and Marketing Bureau is considered not optimal with the components of the internal control system according to the Committee Of Sponsoring Organization Of Treadway Commission, so that the system of cash receipts and disbursements must be arranged in detail. to support the implementation of cash receipts and disbursements in a more orderly, integrated, effective and efficient manner.Keywords: Internal Control System, Cash Receipts, Cash Disbursements.
ANALISIS PEMBERLAKUAN PAJAK UMKM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM Alfian, Nurul; Saiful, Saiful; Gazali, Gazali; Bustaram, Isnain; Djaja, Herman; Amar, Siti Salama
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1354

Abstract

The Analysis of tax enforcement through the level of tax compliance UMKM at Surabaya city. The formulation of the problem in this research is how the tax compliance growth of taxpayer at the taxpayer after the transfer of PP number 46 year 2013 to PP number 23 year 2018. The purpose of this study is to find out if any changes to the government regulation affect taxpayers compliance in fulfilling obigations. This research includes descriptive research, the technique to collect theses writing data using questionnaire methods. The data used is primary data. The results showed that UMKM have received government regulation No. 23 year 2018. This is seen from the dominant UMKM respondents answered agree with the taxpayer's understanding indicators, and the tax sanctions on the taxpayer's level of compliance .

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