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INDONESIA
JURNAL MUTIARA AKUNTANSI
Published by Universitas Sari Mutiara Indonesia
ISSN : -     EISSN : 25797611     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia berupaya untuk memaparkan pemikiran kritis maupun hasil penelitian yang berpijak kepada eksistensi Ilmu Akuntansi menghadapi dinamika ekonomi, keuangan dan bisnis. Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia terbit 1 edisi selama satu tahun. Jurnal Ilmu Akuntansi Universitas Sari Mutiara mencoba menjadi sarana publikasi pemikiran dosen dan praktisi untuk berbagi ilmu pengetahuan khususnya di bidang Ilmu Akuntansi.
Arjuna Subject : -
Articles 230 Documents
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PENGARUH KUALITAS AUDIT, KEAKTIFAN KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Juliana Juliana; Meilany Meilany; Errika Errika; Cheria Cheria; Sylvia Wongso; Wilsa Road Betterment Sitepu
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to examine: (1) the effect of audit quality to earnings management, (2) the effect of audit committee activeness to earnings management and (3) the effect of institutional ownership structure to earnings management in mining companies listed on Indonesia Stock Exchange. This research used quantitative method and descriptive research type. The method used was purposive sampling and obtained 38 companies. Data is obtained from www.idx.co.id. The analyzed method using multiple linear regression. The research partially showed that (1) Audit Quality has effect but not significant on Earnings Management. (2) Audit Committee Activeness has effect and not significant on Earnings Management. (3) Institutional Ownership has effect and not significant on Earnings Management. The research simultaneously showed that Audit Quality, Audit Committe Activeness and Institutional Ownership have effect and not significant on Earnings Management.
DAMPAK QUICK RATIO DAN LONG TERM DEBT to EQUITY RATIO TERHADAP NILAI PERUSAHAAN Hery Pandapotan Silitonga; Robert Tua Siregar; Elly Susanti
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of this study is to determine the effect of quick ratio (QR) and long term debt to equity ratio (LtDER) on tobacco in cable companies listed on the Indonesia Stock Exchange. The population of this study is the cable sub-sector companies listed on the Indonesia Stock Exchange in the period 2013-2018. Sampling with a purposive sampling method, obtained as many as 5 companies to be sampled. Data analysis techniques used are multiple linear regression, hypothesis testing, correlation coefficient, and coefficient of determination. The results of the quick ratio (QR) research have a negative effect while the long term to debt ratio (LtDER) has a positive effect on tobacco in the Cable Sub Sector Listed on the Indonesia Stock Exchange for the period 2013-2018. This shows that the higher the quick ratio will decrease Tobins'q and the higher the long term debt to equity ratio will increase the Tobins'q obtained.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rosanna Purba
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to analyze the factors that affecting the firm value in basic industrial and chemical sectors companies listed in Indonesia Stock Exchange. The factors consist of tax avoidance, information transparency and earnings management. Each factors will be tested and analyzed partially and simultaneously on the firm value. The study population was manufacturing companies listed in Indonesia Stock Exchange. The sample was basic industrial and chemical sectors companies listed in Indonesia Stock Exchange in the 2014-2017 period. The method of data collection uses purposive sampling by using of secondary data. The method used in this study is a quantitative approach, with a type of quantitative descriptive research. The statistical model used is a multiple linear regression model by SPSS program.The conclusion of this study is that partially information transparency variable influences on the firm value. Otherwise the tax avoidance and earnings management variables have no influence on the firm value. Based on the results of the simultaneous test, tax avoidance, information transparency and earnings management variables together have influence significantly on the firm value.
PERANAN RESPONSIBILITY ACCOUNTING DALAM COST CENTRE PADA PT. MARK DYNAMICS INDONESIA Mulatua Silalahi; Dimita Purba
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Operating costs are an element of profit and loss calculation and hence the size of the operating costs will directly affect the income statement. The higher the profits obtained by using the amount of operating costs according to the budget shows that the use of business costs is more efficient, which means the performance of business costs is higher. PT. Mark Dynamics Indonesia is a company engaged in the field of passion fruit syrup. Based on the results of the study it can be concluded that the performance of business costs at PT. Mark Dynamics Indonesia in 2014 has decreased by a significant amount compared to 2013. The company has used a cost that is too large from the budget to obtain sales in the current period. From the analysis it is known that thus the company has not been able to streamline costs due to sales realization is smaller than the sales budget.
PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Heri Enjang Syahputra
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Capital structure is the composition and proportion of long-term debt and equity determined by the company in financing the company. Capital structure decisions can be influenced by several variables. In this study, the author wants to test the effect of variables that affect capital structure including profitability, growth rates and tax rates. The population in this study are Real Estate and Property companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The number of samples used was 24 companies using a purposive sampling method. The data processing program uses the SPSS (Statistical Product and Service Solution) program. Based on the results of partial tests (t-test) the profitability variable has a tcount of -1,473 while a ttable -2.08596 (tcount > ttable) then H1 is accepted, which means profitability affects the capital structure. The growth rate variable has a tcount of 1,009 while ttable 2.08596 (tcount <ttable) then H2 is rejected, which means that the growth rate has no effect on capital structure. The tax rate variable has a tcount of 0,561 while a ttable of 2.08596 (tcount < ttable) then H3 is rejected, rejected which means that the tax rate has no effect on capital structure. Based on the results of the simultaneous test (F-test) the independent variables has no effect on the capital structure where Fcount < Ftable (1,275 < 3.10).
PENGARUH KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO DALAM LAPORAN KEUANGAN INTERIM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Boy Fadly; Elsa Simanjuntak
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of this research is to provide empirical evidence aboutcompany characeristics such as firm size, profitability, leverage, and liquidity, and then corporate governance mechanismsuch as board size, and audit committe that affect corporate risk disclosure in interim financial reports.The statistic method that used to test the hypotheses is multiple regressionanalysis. The population of this research are listed mining firms on IDX in2016-2017. Thirty-nine mining firms listed on IDX in 2016-2017 were chosen assample. To explain the effects between the variables, agency and signallingtheories were used. And then, corporate risk disclosure was measured withcontent analysis method. The results of this research show that only firm size and board sizehave significant positive effect on corporate risk disclosure. In addition, theresults do not support that audit committe and firmcharacteristics attributes (profitability, leverage, and liquidity) have significant effect on corporate risk disclosure in interimfinancial reports.
ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA Widy Hastuty HS; An Suci Azzahra
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditee’s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion.
PENGARUH KEADILAN, DISKRIMINASI DAN ETIKA UANG (MONEY ETHICS) TERHADAP PERSEPSI MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Hadi Mahmudah; Rizky Intania Putri
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Penelitian ini bertujuan untuk menguji pengaruh Keadilan, Diskriminasi dan Etika Uang (Money Ethics) terhadap Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion) di KPP Pratama Bekasi Selatan. Jumlah populasi responden yang diteliti adalah 100 sampel. Sampel dalam penelitian ini ditentukan berdasarkan metode purposive sampling, data dikumpulkan dengan penyebaran kuesioner. Teknik analisis data yang digunakan adalah teknik analisis statistik deskriptif , uji kualitas data meliputi uji validitas dan uji reliabilitas; uji asumsi klasik meliputi uji normalitas, uji multikolinearitas dan uji heteroskedastisitas; pengujian hipotesis dengan regresi. Pengolahan data menggunakan program SPSS versi 23. Hasil penelitian ini menunjukan bahwa Keadilan dan etika uang (money ethics) berpengaruh positif dan signifikan terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Sedeangkan diskriminasi tidak berpengaruh terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Kata kunci : Keadilan; Diskriminasi; Etika Uang; Persepsi; Etika Penggelapan Pajak
PENERAPAN SISTEM KEUANGAN DESA (SISKUEDES) DALAM MENINGKATKAN PENATAUSAHAAN DESA SUKOHARJO KECATAMAN WILANGAN KABUPATEN NGANJUK Nuke Yuandika; Indrian Supheni; Budiono Budiono; Suwandi Suwandi
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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The purpose of this study is (1) to find out the application of the village financial system (SISKEUDES) in sukoharjo village, wilangan district, nganjuk district. (2) to find out the implementation of the village financial system (SISKUEDES) in improving administration in sukoharjo village, wilangan ngnajuk district. This type of research is a qualitative approach with descriptive methods. The data used are primary in the form of observations, interviews, and secondary data. The information obtained was the village secretary and village treasurer. The results showed that Sukoharjo Village, Wilangan District, Nganjuk District had implemented a village financial system or SISKUEDES in improving administration in Sukoharjo Village, Wilangan District, Nganjuk District, covering the stages of planning, administration, reporting, and accountability by Permendagri No. 113 of 2014.
PENGARUH ECONOMIC VALUE ADDED, PRICE EARNING RATIO, DAN DIVIDEN PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 David Ideal Mendrofa; Ronald Hasudungan Rajagukguk
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Perusahaan dengan jenis usaha jasa merupakan salah satu unit usaha yang kegiatannya tidak berkaitan dengan produksi sebuah produk atau dengan bentuk fisik namun berkaitan dengan kegiatan melayani atau pemberian layanan. Perusahaan dengan jenis tersebut merupakan golongan dengan jenis usaha yang cukup mungkin dapat berkembang pesat dimasa mendatang dan dapat berpeluang dalam menarik perhatian masyarakat. Diketahui BEI atau Bursa Efek Indonesia merupakan tempat menggalang dana dengan tempo atau jangka waktu pendek maupun panjang yang berasal dari masyarakat untuk kemudian disalurkan ke beberapa sektor yang ada. Lokasi yang menjadi studi penelitian merupakan perusahaan jenis jasa pada bidang keuangan dan perusahaan tersebut sudah terdaftar pada BEI sejak tahun 2013 sampai 2017. Sampel dari penelitian meliputi 24 perusahaan dan sampel tersebut sudah ditentukan dengan cara purposive sampling. Pelaksanaan penelitian menggunakan bahan dengan jenis data sekunder dan terdiri dari laporan keuangan dan harga saham penutupan. Hasil dari penelitian memberikan penjelasan bahwa EVA dan PER secara sebagian memberikan pengaruh kepada harga saham dengan cukup besar, sedangkan secara sebagian DPS tidak memberikan pengaruh kepada harga saham. Namun EVA, PER dan DPS memberikan pengaruh secara bersamaan kepada harga saham dengan cukup besar. Kata Kunci : Economic Value Added, Price Earning Ratio, Deviden Per Share, Harga Saham

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