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JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Published by Universitas Langlangbuana
ISSN : 25500732     EISSN : 26558319     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, Agustus, Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 549 Documents
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The Analysis of the Effect of Independence, Due Professional Care and Auditor Ethics on The Quality of Audit Results Arum Ardianingsih; Amalia Ilmiani; Khaerul Umam
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1365

Abstract

Examination of financial statements is a gradual process of activities that begin from planning, carrying out fieldwork audits and reporting quality of audit results. This study examines the dimensions of audit quality from the point of view of independence, due professional care and ethics of auditors on the quality of internal auditors of local governments in the ex Pekalongan residency. The analysis technique uses data quality test, classic assumption test and multiple linear regression analysis. Sampling technique with purposive sampling. Based on the analysis test, it was found that the independence, due professional care and ethics of auditors had a significant positive effect on the quality of audit results from internal auditors of the local government in the ex Pekalongan residency.
Influence of Cash Playback and Receivable Round Towards Return on Assets Hasanudin Hasanudin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1366

Abstract

This study aims to determine the Effect of Cash Turnover and Accounts Receivable Turnover on Return on Assets at PT. Fubrika Lestari in Jakarta. The method used was explanatory research with a sample of 85 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Cash Turnover has no significant effect on Return on Assets of 5.0%, the hypothesis test obtained significance of 0.593> 0.05. Accounts Receivable Turnover did not significantly influence the Return on Assets of 62.9%, the hypothesis test obtained a significance of 0.019 <0.05. Cash Turnover and Receivable Turnover simultaneously have a significant effect on Return on Assets of 85.5%, the hypothesis test obtained significance of 0.008 <0.05.
The Effect of Liquidity and Size of The Company Towards Company Tax Aggressiveness Sapta Setia Darma
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1367

Abstract

This study aims to find empirical evidence of the effect of liquidity and firm size on the tax aggressiveness of companies listed on the Indonesia Stock Exchange for the period 2012-2017. The study was conducted on 17 food and beverage companies listed on the Indonesia Stock Exchange, using a purposive sampling method through predetermined criteria. The data obtained were 7 companies that were used as research samples with observations over the six years 2012-2017, furthermore total observations were as many as 42 samples. The data used are secondary data, namely the company's annual financial statements for the period 2012-2017. Data analysis method used in this study is normality analysis. The results showed that: liquidity has no significant effect on corporate tax aggressiveness, while company size has a significant effect on corporate tax aggressiveness as well as liquidity and company size has a significant effect on corporate tax aggressiveness.
The Effect of Current Ratio and Debt to Ratio Assets Against Return on Assets Neneng Khoiriah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1368

Abstract

This study aims to determine the effect of Current Ratio and Debt to Asset Ratio on Return on Assets at PT. Basunanda in Jakarta. The method used was explanatory research with a sample of 85 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Current Ratio influence but not significant to Return on Assets of 35.9%, the hypothesis test obtained significance of 0.286> 0.05. Debt to Asset Ratio effect but not significant to Return on Assets of 66.4%, the hypothesis test obtained significance of 0.093> 0.05. Current Ratio and Debt to Asset Ratio simultaneously influence but not significantly to Return on Assets of 69.6%, the hypothesis test obtained significance of 0.304> 0.05.
The Effect of Accounting Information System Payroll and Internal Control to The Performance of Employees Evi Violina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1369

Abstract

This study examines the effect of accounting information systems payroll and internal control on employee performance. Data regarding accounting information system payroll, internal control, employee performance were obtained through questionaires to employees of PT Oasis Waters International Cabang Bandung. The data obtained were then analyzed using multiple linier regression analysis methods, and using SPSS. The results showed that there was an influence between the accounting information system payroll (X1) and internal control (X2) on employee performance (Y).
The Effect of Professionalism and Accountability for Audit Quality Reiy Sakila
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1370

Abstract

This study aims to determine the effect to professionalism and accountability on the audit quality at the company PT.Pindad (Persero). This research is done at PT.Pindad company in Bandung city. The number of samples taken was 35 people. Data collection methods used in this study are conducting surveys and distributing questionnaires. Data analysis techniques used are descriptive and verification methods by changing ordinal data from questionnaires to interval data, using the Method of Succesive Interval (MSI). Where as to answer the research hypothesis using classical assumption analysis and multiple regression analysis, usisng SPSS version 23. Based on the results it can be seen that professionalism, accountability positively affect the audit quality at PT.Pindad (Persero) in Bandung.
The Effect of Current Ratio and Debt to Equity Ratio on Deviding Growth Yusni Nuryani; Denok Sunarsi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1378

Abstract

This study aims to study the Effect of Current Ratio and Debt to Equity Ratio on Dividend Change at PT. Gajah Mas. The method used is an explanatory research analysis technique using statistical analysis with regression testing, testing, determination and hypothesis testing. . Debt to Equity Ratio has a significant effect on the estimated dividend of 34.2%, the hypothesis test obtained significance of 0.045 <0.05. Current Ratio and Debt To Equity Ratio significant to Dividend conversion of 47.8%, the hypothesis test obtained significance of 0.014 <0.05.
The Effect of Liquidity and Solvability Ratio of Liquidity Ria Rosalia Simangunsong
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1379

Abstract

This study aims to determine the Effect of Liquidity and Solvency Ratios on Profitability at PT. Surya Baru in Jakarta. The method used is explanatory research with a sample of 8 years of financial statements. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Current Ratio significant effect on Return on Assets of 46.5%, hypothesis testing obtained significance of 0.042 <0.05. Debt to Asset Ratio has a significant effect on Return on Assets by 76.9%, the hypothesis test obtained significance of 0.004 <0.05. Current Ratio and Debt to Asset Ratio simultaneously have a significant effect on Return on Assets of 82.4%, the hypothesis test obtained significance of 0.013 <0.05.
Effect of Liquidity and Solvability Ratio on Profitability Yeti Kusmawati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1380

Abstract

This study aims to determine the effect of liquidity and solvency on profitability at PT. Antam Tbk Period 2011-2018. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Current Ratio did not significantly influence the Return on Investment of 23.9%, the hypothesis test obtained a significance value of 0.219> 0.05. Debt To Equity Ratio has a significant effect on Return on Investment of 70.1%, the hypothesis test obtained a significance value of 0.009 <0.05. Current Ratio and Debt To Equity Ratio simultaneously have a significant effect on Return on Investment obtained regression equation Y = 28,859 - 0,007X1 - 0,585X2 and the determination value of 70.7%, the hypothesis test obtained a significance value of 0.046 <0.05.
Trend of Profit Management in the Company Financial and Non Financed Registers in Indonesia Exchange Okti duwi Lestari; Yuli Chomsatu Samrotun
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1382

Abstract

This study aimsto determine the tendency of earnings management in financial and non-financial companies listed on the Indonesia Stock Exchange. This Analysis uses independent variables of institutional ownership, audit committee, independent commissioner, audit quality and leverage as well as for the independent variable earnings management. The datasource of this research isq uantitative data obtained from andiinon-finance (hotels & tourism) for the 2016-2018 period. The research method uses purposive sampling and statistical methods using multiple linearregression analysis. The sample of this studyiwas 10 insurance companies and 7 hotels & tourism companies within a period of 3 years producing 51 samples. The results of this study indicate that the tendency of earnings management is more influenced byinsurance companies, institutional ownership variables independent commissioners and leverage have an effect on earnings management and audit committee variables and audit quality have no effect. Whereas The influential hotel & insurance company variables are only independent commissioners and audit quality.

Page 26 of 55 | Total Record : 549

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