cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dirvi Surya Abbas
Contact Email
abbas.dirvi@gmail.com
Phone
+628128173331
Journal Mail Official
jakcompetitive@gmail.com
Editorial Address
http://jurnal.umt.ac.id/index.php/competitive/about/editorialTeam
Location
Kota tangerang,
Banten
INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 283 Documents
 3   4   5   6   7 
PENGARUH CARBON ACCOUNTING, BUSINESS STRATEGY, DAN SYSTEMATIC RISK TERHADAP ECONOMIC PERFORMANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017) Arry Eksandy; Retno Ayu Triani
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1827

Abstract

This study aims to determine the effect of carbon accounting, business strategy, and systematic risk on economic performance which are manufacture companies listed in Indonesia Stock Exchange in 2013-2017. Through of the research is quantitative.The population of this research is 13 manufacturing companies which are listed in Indonesia Stock Exchange in 2013-2017. The sample collection technique has been done by using purposive sampling method and 65 samples during 2013-2017 have been obtained. The data has been conducted by using secondary data which has been selected by using documentation techniques which consist of 2013-2017 manufacturing company annual report. The data analysis method of this research has been carried out by using panel regression analysis.The result of this research shows that carbon accounting and business strategy do not give any influence to the economic performance whereas the systematic risk gives influence to the economic performance.
THE EFFECT OF INTERNET USAGE TOWARDS THE LEARNING INTEREST OF STUDENTS OF ACCOUNTING DEPARTMENT AT MARANATHA CHRISTIAN UNIVERSITY BANDUNG Vinny Stephanie Hidayat; Debbianita Debbianita
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1535

Abstract

The aim of this research is to determine the effect of Internet Usage (using internet access) towards the Learning Interest of Students at Maranatha Christian University. The population of this research is whole of the accounting students of Maranatha Christian University. The sample of this research is 100 accounting students of Maranatha Christian University. The method used in this research was explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The result of this research shows that internet usage affect the student’s interest in studying, Thus, the hypothesis of this research is empirically supported.Keywords: Internet Usage, Interest of Studying, Internet Access
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, IT CAPABILITIES, DAN SUPERIOR PERFORMANCE TERHADAP ECONOMIC PERFORMANCE Arry Eksandy; Anggi Alwid Putriawan
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2876

Abstract

This study aims examine the effect of Corporate Social Responsibility, IT apabilities, and Superior Performance on the Economis Performance of manufacturing companies listed on the BEI in 2014-2018. This study use purposive sampling method. Based on the criteria, this study use sampling manufacturing company. The data this study is obtained from annual audited financial statements, subtainability repots and summary of company performance samples obtained from the Indonesia Stock Exchange website (www.idx.com). This study used panel regression model. This study found that overall the variables has an effect on economic performance, which partially Corporate Social Responsibility has positive effect to the Economic Performance, IT Capabilities has no effect to the Economic Performance and Superior Performance has positive effect to the Economic Performance.
PENGARUH RETURN ON ASSETS, KOMITE AUDIT DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi pada Perusahaan Jasa Sub Sektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2016) KIMSEN KIMSEN; ARRY EKSANDY; YUNI ERISA
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.908

Abstract

PENGARUH RETURN SAHAM, ASSETS TURNOVER, LEVERAGE, DAN PRICE TO BOOK VALUE TERHADAP DEVIASI ACTUAL GROWTH RATE DARI SUSTAINABLE GROWTH RATE Hesty Erviani Zulaecha; Dewi Rachmania; Mohamad Zulman Hakim; Sri Utami
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2867

Abstract

The purpose of this study was to determine the effect of stock returns, asset turnover, leverage, and price to book value to the deviation of the actual growth rate of sustainable growth rates in manufacturing companies on the Indonesia Stock Exchange (IDX). The time period of the study is 4 years, namely the period 2015-2018. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained by 17 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results showed that stock returns, asset turnover, and leverage significantly positive effect on the deviation of the actual growth rate of the sustainable growth rate, price to book value had a significant negative effect on the deviation of the actual growth rate of the sustainable growth rate, and stock returns, asset turnover,leverage , and price to book value together affect the actual growth rate deviation from the sustainable growth rate.
ANALISIS PENGARUH CASH RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTARDI BURSA EFEK INDONESIA Samino Hendrianto
COMPETITIVE Vol 1, No 2 (2017): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v1i2.235

Abstract

Penelitian ini merupakan studi empiris untuk menguji analisis cash ratio, debt to equity ratio, return on asset, dan pengaruhnya terhadap dividend payout ratiopada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2009-2013. Teknik sampel yangdigunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 13 perusahaan.Teknik analisis yang digunakan dalam penelitian ini adalah regresi linearberganda. Hasil analisis menunjukkan bahwa variabel cash ratio, berpengaruh positif dan signifikan terhadap dividend payout ratio, sedangkan variabel return on asset dan debt to equity ratio berpengaruh negatif dan signifikan terhadap dividend payout ratio. Kata kunci:Cash Ratio, Debt to Equity Ratio, Return On Asset, Dividend PayoutRatio  
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS (Studi empiris Pada Perusahaan Jasa Sub Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) siti masitoh
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2028

Abstract

This study aims to determine whether there is an effect of liquidity, profitability and leverage both simultaneously and partially on financial distress. The population in this study is a transportation sub-sector service company that has been listed on the Indonesia Stock Exchange in 2014-2017. With a total sample of 17 companies taken by purposive sampling. The research variable consisted of the dependent variable namely financial distress, independent variables namely liquidity, profitability and leverage. The research method used is descriptive statistical method. The analysis used is multiple linear regression analysis to find out the equation both simultaneously and partially towards the prediction of financial distress; correlation analysis to determine the relationship between liquidity, profitability and leverage both simultaneously and partially towards financial disress predictions; coefficient of determination to determine the contribution of the effect of liquidity, profitability and leverage both simultaneously and partially to financial distress predictions and t test hypothesis testing to determine the significance of liquidity, profitability and leverage both simultaneously and partially on financial distress predictions with the help of IBM SPSS Statistics 20The results showed that profitability and leverage had a significant effect on financial distress, while leverage did not significantly influence financial distressKeywords: liquidity, profitability, leverage and financial distress.
PENGARUH KONSERVATISME AKUNTANSI, KOMITE AUDIT DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014) Hustna Dara Sarra
COMPETITIVE Vol 1, No 1 (2017): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v1i1.108

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme akuntansi, komite audit, dan dewan komisaris independen terhadap penghindaran pajak (tax avoidance). Penghindaran pajak (tax avoidance) merupakan variabel dependen dalam penelitian ini diukur dengan Effective Tax Rate. Variabel independen yang diteliti antara lain konservatisme akuntansi, komite audit dan dewan komisaris independen.Penelitian ini menggunakan sampel perusahaan industri sektor kimia dan logam selama tahun 2010-2014 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan keuangan dan annual report yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi berganda. Hasil dari penelitian ini menunjukan bahwa komite audit berpengaruh signifikan positif terhadap peghindaran pajak (tax avoidance), sedangkan konservatisme akuntansi berpengaruh signifikan negative dan dewan komisaris independen tidak berpengaruh signifikan positif terhadap penghindaran pajak.Kata Kunci: Penghindaran Pajak, Effective Tax Rate, Konservatisme Akuntansi, Komite Audit, Dewan Komisaris Independen
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Pada Perusahaan Makanan dan MinumanYang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) Dirvi Surya Abbas; Mohamad Zulman Hakim; Nur Istianah
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1824

Abstract

The purpose of this study is to determine the effect of Profitability proxied by Return On Assets (ROA), Firm Size, Leverage proxied by Debt to Equity Ratio (DER), and Public Share Ownership (KSP) on Corporate Social Responsibility Disclosures in food and beverage companies which is listed on the Indonesia Stock Exchange (IDX). The research period used is 4 years, namely the period 2014-2017.The population of this study includes all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results showed that partially profitability proxied by Return On Assets (ROA), Company Size (SIZE) had a positive effect on Disclosure of Corporate Social Responsibility and Public Share Ownership negatively affected the Disclosure of Corporate Social Responsibility. Whereas Leverage proxied by Debt to Equity Ratio (DER) states that the results have no effect on Corporate Social Responsibility Disclosures.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE, RETURN ON ASSETS DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016) MULYADI MULYADI; SISKA ARIYANTI
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.918

Abstract

The purpose of this research is to know the effect of firm size, age of company, leverage, return on assets and commissioner independent partially and together at Manufacturing companylisted on the Indonesia Stock Exchange (IDX). The research period used is 4 years the period 2013-2016. The study population includes all Manufacturing companies listed on Indonesia Stock Exchange period 2013-2016. Technique of Sampling by using technique of purposive sampling. Based on the predetermined criteria a sample of 20 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. method  of data analysis used regression analysis of panel data. The results of this study indicate that return on assets affect the diosclosure of of intellectual capital, while firm size, age of company, leverage, and independent commissioner have no effect on intellectual capital disclosure.  Keywords: Firm Size, Age of Company, Leverage, Return On Assets, Independent Commissioner, Intellectual Capital Disclosure

Page 5 of 29 | Total Record : 283

 3   4   5   6   7 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9, No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2018): Competitive Jurnal Akuntansi dan Keuangan Vol 1, No 2 (2017): Competitive Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2017): Competitive Jurnal Akuntansi dan Keuangan More Issue