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AKURASI: Jurnal Riset Akuntansi dan Keuangan
Published by Lembaga Pengembangan Manajemen dan Publkasi Imperium
ISSN : -     EISSN : 26852888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
Arjuna Subject : -
Articles 152 Documents
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The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies Amelia Oktrivina Siregar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.522

Abstract

The purpose of this research is to examine the effect of profitability, leverage and company size on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Company size has no effect on tax avoidance. While simultaneous testing shows that the variable profitability, leverage and company size affect tax avoidance.
The Influence of Information Technology and Computer Skills on Accounting Information Systems Nelyumna Rizal; Amelia Oktrivina; Razi Muhammad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.528

Abstract

This study examines the effect of information technology and computer skills on accounting information systems at PT Bumi Jawa Kayana. The method used in this research is the descriptive and correlation method. The data used in this research is primary data from distributing questionnaires to 32 respondents. The sample selection used the purposive sampling technique. The data analysis technique used multiple regression statistical techniques, which were processed using SPSS 20.0 software. The results prove that the information technology variable significantly affects the accounting information system at PT Bumi Jawa Kayana. Likewise, the variable of computer skills has a significant effect on the accounting information system at PT Bumi Jawa Kayana. The coefficient of determination (Adjusted R Square) is 0.631 or 63.1%. Accounting Information Systems can be explained by the Information Technology and Computer Skills variables. At the same time, the remaining 36.9% of Accounting Information System variables can be explained by other variables not examined in this study.
Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan Agoestina Mappadang; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.529

Abstract

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)
Pengaruh Komponen Keputusan Keuangan Terhadap Nilai Perusahaan Bernarda Kriswulan Bucharni; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.537

Abstract

This research was conducted to analyze the impact of investment decisions, funding decisions, and dividend decisions on firm value. The object of this research is the sector of trading and service companies listed on the Indonesia Stock Exchange. The sampling method in this research used the purposive sampling technique to get as many as 70 samples. The data analysis process used multiple linear regression analysis models processed by SPSS 25 application software. The results of this research indicate that investment decisions and dividend decisions have a significant positive effect on firm value. Meanwhile, funding decisions do not affect firm value.
Dampak Modal Intelektual Terhadap Kinerja Keuangan Sektor Perbankan Dan Pertumbuhan Dana Pihak Ketiga Sebagai Moderasi Ambo Sakka Hadmar; Andi Asnur Pranata M.H
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The article explains about the effect of modal intelektual on financial performance and growth of third-party funds as a moderating variable. Modal intelektual is measured by the Value Added Modal intelektual (VAICTM) method, financial performance is measured by return on equity (ROE). The population of this research is banking companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 200 observations at banking companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) modal intelektual has no effect on financial performance, (2) growth of third-party funds strengthens the influence of modal intelektual on financial performance, (3) growth of third party funds does not moderate the effect on financial performance.
The Analysis of Service Performance of Indonesia Syariah Bank (BSI) Customer Service To Its Customer’s Satisfaction HM. Anwar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Customer service is the face of a bank. So that the quality of service provided affects the perception of bank customers. Bank Syariah Indonesia (BSI) customer service is different from conventional bank customer service. Conventional bank customer service usually looks according to company rules, while customer service at Islamic banks must prioritize Islamic appearance rather than attractiveness. Based on the foregoing, the authors are interested in conducting research on the satisfaction of BSI customers who look Islamic but can provide optimal satisfaction to their customers. This study uses statistical tests such as classical assumptions, hypotheses, correlations and regression with a sample of 100 respondents. The result of this research is that the service performance of BSI's customer service in Ciputat branch has no significant effect on customer satisfaction.
Pengaruh Capital Intencity, Likuiditas dan Ukuran Perusahaan Terhadap Tax Avoidance Eka Maulana; Suri Mahrani; Roy Budiharjo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.314

Abstract

This research aims to find out the effect of Capital Intencity, Liquidity and Firm Size on Tax Avoidance. The type of data used is a secondary data, with the methodof collecting documentation data from the IDXwebsite (www.idx.co.id). The object of this research is a manufacture company who has been registered on the Indonesia Stock Exchange period 2018 -2019. Sample is taken using a purposive sampling method in companies that publish the required data for this research in their annual reports. From 195 manufacture companies that listed on IDX, only 147 companies who have a complete data to be researched for 2 periods, and there are 294 samples obtained. The statistical test used is the classic assumption test, the feasibility of model test. The result of this research showing that the Capital Intencity of the company will not affect tax avoidance. While the two other variables, who took part in the research Likuiditas and Firm Size simultaneously against tax avoidance.
Pengaruh Return on Aset dan Ukuran Perusahaan Terhadap Tax Avoidance Hadi Sutomo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.340

Abstract

This study aims to determine the return on assets and company size that affect tax avoidance. Secondary data was collected from companies listed in the chemical industry sub-sector listed on the Indonesia Stock Exchange for 2014 – 2017. Sampling in this study was a purposive sampling method, and the criteria were: (1) Manufacturing companies in the primary and chemical industries listed on the IDX for the period 2014-2017; (2) The data belonging to the company must be complete and based on the variables studied. The data needed in this study was obtained through the 2014-2017 Indonesian Capital Market Directory (ICMD). This study uses multiple linear regression analysis: to test the partial, it requires t statistical testing and simultaneous testing using the ANOVA statistical test, and before carrying out this test, the classical assumption test is first. The results of the study show that if Return on Assets affects Tax Avoidance, then the size of the company without affecting the value of the company
Pengaruh Harga Minyak Dunia, Suku Bunga, Inflasi, IHSG, Dan Neraca Perdagangan Terhadap Nilai Tukar Dita Nurul Aini Mustika Dewi; Lily Sri Utami; Rohmah Dini Ayunda Mustofa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.346

Abstract

This study aims to determine the effect of fluctuations in world oil prices, the BI 7 Days Reverse Repo Rate reference rate, inflation, JCI and also the trade balance on the exchange rate both in the long term and in the short term. One of the economic indicators that is sensitive and vulnerable to global fluctuations and has the potential to become a systematic risk is exchange rate movements. Management of exchange rate stabilization is necessary to strengthen the domestic economy. Several studies have shown that there is a relationship and correlation between world oil, benchmark interest rates, inflation and the trade balance on the exchange rate. The method used in this study is the Vector Error Correction Model (VECM) in order to determine the long-term and short-term movements. Coupled with the analysis of the Impulse Response Function (IRF) which can determine the fluctuations of each variable and Variance Decomposition which can determine the source of the fluctuations. The variables used in this study include world oil prices, BI 7-days repo rate, inflation, trade balance, JCI and the exchange rate of the rupiah against the US dollar. The results of this study indicate that world oil prices have a significant effect on the exchange rate in the long run. In the short term, the JCI last period had a significant effect on the exchange rate. The fluctuations in the exchange rate, BI 7-day repo rate, JCI, inflation, trade balance, and also world oil prices will affect the movement of exchange rates in Indonesia. At the beginning of the turbulence period, the JCI also came from the JCI, but over time it could be controlled.
Pengaruh solvabilitas, profitabilitas, ukuran perusahaan dan ukuran Kantor Akuntan Publik terhadap audit delay Amelia Oktrivina; Widyaningsih Azizah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.154

Abstract

This study aims to determine the effect of solvency, profitability, firm size and public accounting firm size (KAP) on audit delay. By conducting an empirical study on the Main Board Energy Sector Company Industry Listed on the Indonesia Stock Exchange (IDX) in (2018-2020). In this study, there were 28 main board energy companies listed on the Indonesia Stock Exchange for the 2018-2020 period, with certain criteria so that the selected sample was 84 research samples. The sample of this study was selected using the purposive sampling method. This research was conducted using multiple linear analysis using the E-views 12 application. This study provides the results that (1) Solvency has an effect on audit delay. (2) Profitability has no effect on audit delay. (3) Firm size has no effect on audit delay.(4) The size of the Public Accounting Firm (KAP) has an effect on audit delay.

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