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Bahtiar Effendi
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INDONESIA
STATERA: Jurnal Akuntansi dan Keuangan
Published by Universitas Matana
ISSN : 26569418     EISSN : 26569426     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
STATERA, Jurnal Akuntansi dan Keuangan adalah publikasi ilmiah untuk tema kajian dalam keilmuan akuntansi dan keuangan. STATERA, Jurnal Akuntansi dan Keuangan dipublikasikan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Akuntansi, Fakultas Ekonomi, Bisnis dan Ilmu Sosial, Universitas Matana, Tangerang Banten.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 2 (2019)" : 6 Documents clear
Pengaruh Risiko Terhadap Profitabilitas di Perusahaan Minuman Beralkohol yang Tercatat di Bursa Efek Indonesia Tiara Andani Suzuki; Veny Anindya Puspitasari
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1320.428 KB) | DOI: 10.33510/statera.2019.1.2.44-53

Abstract

Objective: This study aims to determine the influence of systematic risk and unsystematic risk on profitability in alcoholic beverage companies in Indonesia Stock Exchange during period 2013-2017. Design / methodology / approach: The methodology used in this study is a quantitative and descriptive approach. The population and sample in this study are the same, because alcoholic beverage companies listed on the IDX only have 2 companies. The type of data used is secondary data originating from the official website. Data analysis techniques using Multiple Linear Regression Analysis and Pool Data Regression Analysis are assisted by the application of Eviews 10 to find out the classic assumption test and hypothesis test (partial and simultaneous). Results: The results of this study indicate that interest rate risk, inflation risk, likuidity risk, credit risk, and Operational risk have an unsignificant negative effect on profitability, however exchange rate risk has a significant negative effect on profitability. Originality / value: originality in this research has no much research that use alcoholic beverages componies which produce alcoholic beverages type A during government released the rule about doesn’t allow to sell alcoholic beverages in convenience store. Keywords: Systematic Risk, Unsystematic Rick, Profitability and Pool Data
Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon Dadan Ramdhani; Wahyu Yulianto Wibowo; Popong Suryani; Bima Prabowo
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1315.247 KB) | DOI: 10.33510/statera.2019.1.2.14-31

Abstract

The purpose of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that morale, subjective norms and understanding of accounting have a significant effect on tax compliance, while the frequency of tax reporting training does not affect tax compliance. Morale and subjective norms do not affect the understanding of accounting, while the frequency of tax reporting training influences the understanding of accounting. Morale, frequency of tax reporting training, and subjective norms have no effect againts tax compliance through understanding accounting.
Analisis Studi Kelayakan Usaha Home Industry Pengolahan dan Pengemasan Tahu pada UD Djawa Mandiri Sri Kalimah; Umi Nadhiroh; Rosyidatul Malikah
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1259.728 KB) | DOI: 10.33510/statera.2019.1.2.54-64

Abstract

A business feasibility study is indispensable for predicting a picture of being worthy or not like a business to run, the research aims to be able to see if the Home industry processing and packaging know UD. Djawa Mandiri. As souvenirs typical of Kediri deserve to be executed or not. Assessment is not only done in one aspect alone but every aspect to say worthy should have a certain standard of value, however. The methods of analysis used in business feasibility studies include the aspect of market potential and marketing, aspects of management/organizational, aspects of human resources, technical and technological aspects, and financial aspects that include Payback Period (PP), Average rate of Return (ARR), Net Present Value (NPV), and Profitability Index (PI). The results of this study were obtained that UD Djawa Mandiri business deserves to run and have a very good prospect.
Apakah Audit Judgment Dipengaruhi oleh Ukuran Perusahaan, Tekanan Ketaatan, dan Pengetahuan Auditor? Winda Apriliastuty; Supri Wahyudi Utomo; Nur Wahyuning Sulistyowati
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1144.805 KB) | DOI: 10.33510/statera.2019.1.2.1-13

Abstract

This study aims to examine the effect of company size, compliance pressure, and auditor knowledge on audit judgment. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 18 companies 56 financial statements. The data analysis technique used in this study is a statistical regression using the IBM SPSS Statistics version 22 program. The results show that: obedience pressure and auditr knowledge influence audit judgment because obedience pressure is influenced by the client and the senior auditor and the level of knowledge influence judgment given the auditor. The size of the company does not affect audit judgment because a small amount of assets does not affect the evaluation results of the auditor's judgment.
Pengaruh Eco Efficiency, Corporate Social Responsibility dan Accrual Quality Terhadap Nilai Perusahaan Gine Das Prena; Putu Purnama Dewi; Ketut Tanti Kustina; IGA Agung Omika Dewi; I Nengah Wirsa
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1961.718 KB) | DOI: 10.33510/statera.2019.1.2.32-43

Abstract

This study aims to determine the influence of Eco-Efficiency, Corporate Social Responsibility, and Accrual Quality on Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 The sample selection uses a purpose sampling which is as many as 100 samples of manufacturing companies. To measure the hypothesis is done by t test and test f. The data analysis technique used in this study is the classic assumption test and multiple linear regression test.In addition, all variables are declared free of interference from existing classical assumptions. From the results of multiple linear regression tests the results of the test f obtained a significant value of 0.000 or <0.05. This means that Eco-Efficiency, Corporate Social Responsibility and Accrual quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 have a significant simultaneous effect. Partial testing shows the results that all independent variables significantly influence the value of the company
Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.724 KB) | DOI: 10.33510/statera.2019.1.2.65-77

Abstract

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.

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