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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
 1   2   3   4   5 
PENGARUH EARNING POWER, FIRM SIZE, DAN LEVERAGE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK TAHUN 2011-2015: PENGARUH EARNING POWER, FIRM SIZE, DAN LEVERAGE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK TAHUN 2011-2015 Munawarah, Munawarah
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The aim of this study is to examine and analyze the earnings power, firm siz, good corporate governance and leverage to the earnings management of the food and beverage’s sub sectors listed on the Indonesian Stock Exchange in the period 2011-2015. The research was causal research method and used secondary data. The population was 14 companies, and 60 of them were used as the samples, which taken by purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that simultaneously earnings power, firm size, and leverage had significant effect to earnings management. Partially, earnings power and firm size had no significant effect to earnings management. While, leverage had a positif significant effect to earnings management. The R2 was 0,149, which means that 14,9 % variation of earnings management variable can be explained by variations of earning power, firms size and leverage. While the remaining 85,1 % was affected by other factors.Keyword : Earnings Power, Firm Size, , Leverage, and Earnings Management
PENGARUH KESADARAN WAJIB PAJAK DAN PELAYANAN PEGAWAI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH TAHUN 2016 Syahputra, Heri Enjang
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Penelitian ini dilakukan pada Kantor Pelayanan Pajak Pratama Medan Petisah pada tahun 2016. Penelitian ini bersifat kausal komparatif dengan pendekatan kuantitatif. Sampel diambil dengan teknik insidental sampling, dengan jumlah sampel sebanyak 101 responden. Metode pengumpulan data yang terkait dengan masalah penelitian dilakukan menggunakan metode kuesioner. Teknik pengumpulan data menggunakan kuesioner dalam bentuk pertanyaan tertutup. Data diambil pada bulan Maret 2016. Hasil Penelitian dari 101 responden, menunjukkan bahwa Kesadaran Wajib Pajak pada Kantor Pelayanan Pajak Pratama Medan Petisah tahun 2016 berpengaruh terhadap Kepatuhan Wajib Pajak. Hasil perhitungan yang telah dilakukan diperoleh nilai sig sama besarnya dengan nilai alpha(0,000). Dari hasil uji signifikansi terlihat nilai probabilitas sebesar 0,00<0,05, sehingga Ho ditolak. Dengan demikian pengaruh Kesadaran Wajib Pajak dan Pengaruh Pelayanan wajib Pajak secara simultan mempengaruhi Kepatuhan Wajib Pajak, signifikan sehingga hipotesis alternatif (Ha) diterima. Hasil ini menunjukkan ada hubungan yang signifikan antara Kesadaran Wajib Pajak dan Pelayanan Pegawai Pajak terhadap Kepatuhan Wajib Pajak. Kata Kunci : Kesadaran Wajib Pajak, Pelayanan Pegawai Pajak, Kepatuhan Wajib Pajak
PENGARUH SUMBER PENDAPATAN ASLI DAERAH (PAD) TERHADAP DANA ALOKASI UMUM (DAU) PADA PEMERINTAHAN KOTA MEDAN: PENGARUH SUMBER PENDAPATAN ASLI DAERAH (PAD) TERHADAP DANA ALOKASI UMUM (DAU) PADA PEMERINTAHAN KOTA MEDAN Rahayu, Sri
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

General Alocation Funds (DAU) is the amount of funds allocated to each autonomous regins (Province/District/City) in Indonesia each year as development funds. General Alocation Funds and various forms of transfers from Government Center should only be a supplement for the implementation of government and regional development. Seen from DAU in Government of Medan in 2008 - 2015 shows that DAU which comes from Government Center each year continues to show improvement. The purpose of this research is to find out how much the influence of Local Taxes, Local Retributions, Profit Part of BUMD, and Other Legal PAD to DAU in Government of Medan. This research conducted in Government of Medan by using secondary data and quantitative sourced from Actual Receipt Municipality Government of Medan in 2008 - 2015 obtained from Badan Pusat Statistik Kota Medan. With limited data, this study used quarterly data through interpolation of annual data by using EViews. The analyzing data method used statistic method with SPSS. The result of the research with simultaneous test showed that Local Taxes, Local Retributions, Profit Part of BUMD, and Other Legal PAD affect DAU. The result of partial test showed that Local Taxes and Other Legal PAD affect DAU significantly but Local Retributions and Profit Part of BUMD did not. Amounted to 59,1% change in DAU can be explained by four independent variables and the rest 40,9% explained by another factors that not included in this research.Key Words: Local Taxes, Local Retributions, Profit Part of BUMD, Other Legal PAD, and General Alocation Fund (DAU).
PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA: PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulandari, Tri
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Financial Distress merupakan kondisi penurunan kondisi keuangan sebelum mencapai kebangkrutan. Kebangkrutan suatu perusahaan dapat dilihat dan diukur dengan menggunakan laporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress terhadap Return On Invesment, Current Ratio, Debt to Equity Ratio dan Total Assets Turn Over. Populasi dalam penelitian ini adalah seluruh perusahaan textile dan garment yang terdaftar di Bursa Efek Indonesia dari tahun 2009 sampai dengan 2013 dan dengan menggunakan metode Purposive sampling maka diperoleh 8 perusahaan yang digunakan sebagai sample . Berdasarkan hasil Analisis regresi Linear Bergandadengan tingkat signifikansi 5%, maka penelitian ini menyimpulkan bahwa : (1)Return On Assets tidak berpengaruh signifikan terhadap Kondisi Financial Distress. (2)Current Ratio Tidak berpengaruh sgnifikan terhadap Kondisi Financial Distres. (3) Debt To Equity ratio Tidak Berpengaruh signifikan terhadap Kondisi Financial Distress.Kata Kunci : Laporan Keuangan,ROA,CR,DER Financial Distress.
Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia: Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Yusrita, Yusrita
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

One way to provide high quality information is to audit the financial statements done by an internal audit of the company or by a public accountant. But for companies that have gone public have an obligation to conduct an audit of financial statements by an external auditor (public accountant). Expected later to do his confidence the audit - the users of the company will also increase. The greater the reputation of the firm that audited, the higher the confidence of users of financial statements. The purpose of this study was to determine whether the Audit Quality and the Net Profit Margin affect the going concern opinion on Manufacturing Company in Indonesia Stock Exchange in the year 2012 – 201 4 either partially or simultaneously. The population in this research is manufacturing companies listed in Indonesia Stock Exchange as many as 136 companies. The sampling method in this research using purposive sampling method by 95 companies. Data collection methods used in this study will use logistic regression method. The results of this study indicate that audit quality is not significantly influence the going concern opinion on companies listed in the Indonesia Stock Exchange, while the net profit margin significantly influence the going concern opinion on manufacturing companies listed in Indonesia Stock Exchange. Quality Audit Capabilities and the Net Profit Margin in explaining the going concern opinion amounted to 73.6% while the remaining 26.4% explained by other variables not included in this research model. Keywords: Quality Audit, Net Profit Margin, going concern opinion
ANALISIS INVESTASI ASING LANGSUNG DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYADI INDONESIA: ANALISIS INVESTASI ASING LANGSUNG DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYADI INDONESIA Astuty, Fuji
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Foreign Direct Investment gave benefits in improving Indonesia's economics matters in Indonesia. Conseptually, Foreign Direct Investment (FDI) more benefecial because no return to the investor such as debt in foreign country, beside Foreign Direct Investment (FDI) in a country will be followed by transfer of technology, know-how, management skills, the risks of business was smaller and more profitable. However, the problem of global economic that occured affecting the development of Foreign Direct Investment (FDI) in Indonesia decreased and the growth became slowly. Then domestic and global factors weren’t stable influencing the decrease Foreign Direct Investment (FDI) in Indonesia. Therefore, it’s needed to examine the factors influencing Foreign Direct Investment (FDI). This study aimed to know and analyze some factors affecting Foreign Direct Investment (FDI) in Indonesia consisting gross domestic product, the level of real interest, exchange rates, labour produtivity, and exports. The affecting analysis be done in short-time by using Error Correction Mechanism = ECM technique. It was used time series data from 2000 to 2013 using Eviews 6.0. The type of data used was secondary data obtained from Indonesia Bank (BI), Central Bureau of Statistics (BPS), Federal Reserve Bank of St. Louis and United Nations Economic Social Commision for Asia and the Pacific (UNESCAP). The results of this study showed that gross domestic product, the level of real interest, exchange rates, and labour productivity had positive affection significantly on Foreign Direct Investment (FDI) in Indonesia. While the exports had negative affection significantly on Foreign Direct Investment (FDI) in Indonesia. From determination coefficient (R2) showed that the variables explained 97.13 percent on Foreign Direct Investment (FDI) in Indonesia while the rest 2.87 percent was explained by variables out of models (not studied).Keywords : Foreign Direct Investment, Gross Domestic Product, the level of Real Interest, Exchange Rates, Labour Produtivity, and Exports.
ANALISIS PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016: ANALISIS PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Hayati, Keumala
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of this research is to analyze dividend policy, institutional ownership, company size, and profitability to debt policy on property companies listed on BEI period 2014-2016. Debt policy was measure by Debt to Equity Ratio. The population of this research is 47 companies based on purposive sampling method, there are 16 samples as the object of research with 48 units analize. This research use the annual report and financial reporting of each company that published in www.idx.co.id and using multiple regression analysis. The result of this research shows that simultaneous had significant effect to debt policy. At partially test showed that dividend policy and profitability had negatif signifikan to debt policy, and institutional ownership, company size had not effect to debt policy.Keywords: dividend policy, institutional ownership, company size, company size, profitability, debt policy
PENGARUH ANALISIS FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE DAN PROPERTY: PENGARUH ANALISIS FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE DAN PROPERTY Munawarah, Munawarah
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The aim of this study is to examine and analyze Fundamental Analysis measured by Financial Ratios such as Debt to Equity Ratio (DER),Earning Per Share (EPS), Economic Value Added (EVA), and Market Value Added (MVA) to the Share Price of the Property and Real Estate sub sectors listed on the Indonesian Stock Exchange in the period 2011-2015. The research was causal research method and used secondary data. The population was 47 companies, and 12 of them were used as the samples, which taken by purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that simultaneously Debt to Equity Ratio (DER),Earning Per Share (EPS), Economic Value Added (EVA), and Market Value Added (MVA) had positif significant effect to Share Price. Partially, Only Economic Value Added (EVA) had no significant effect to Share Price. Debt to Equity Ratio (DER) had negatif significant effect to Share Price. While Earning Per Share (EPS),and Market Value Added (MVA) had a positif significant effect to Share Price. The R2 was 0,713, which means that 71,3 % variation of Share Price variable can be explained by variations of Debt to Equity Ratio (DER),Earning Per Share (EPS), Economic Value Added (EVA), and Market Value Added (MVA). While the remaining 28,7 % was affected by other factors.Keyword : Debt to Equity Ratio (DER),Earning Per Share (EPS), Economic Value Added (EVA), Market Value Added (MVA), and Share Price
ANALISIS PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH (Studi Kasus Pada Pemerintah Kabupaten/Kota Di Provinsi Sumatera Utara Tahun 2014 - 201 Nainggolan, Benny Rojeston Marnaek
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Penelitian ini menguji pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal pada Kabupaten dan Kota di Sumatera Utara Tahun 2014-2016. Sampel dalam penelitian ini 33 Kabupaten dan Kota di Provinsi Sumatera Utara dengan metode purposive sampling. Analisis data menggunakan regresi linier berganda dengan menggunakan uji t, uji F dan koefisien determinasi. Hasil pengujian secara parsial Pendapatan Asli Daerah dan Dana Alokasi Khusus berpengaruh signifikan terhadap Belanja Modal, sementara itu Pertumbuhan Ekonomi dan Dana Alokasi Umum tidak berpengaruh terhadap Belanja Modal. Secara Simultan Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus berpengaruh terhadap Belanja Modal Pemerintah Kabupaten dan Kota di Sumatera Utara tahun 2014-2016. Kata kunci: Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Belanja Modal
ANALISIS PELUANG PERTUMBUHAN EKONOMI MASYARAKAT DI KAWASAN DANAU TOBA ATAS PEMBENTUKAN BADAN OTORITA DANAU TOBA SUMATERA UTARA: ANALISIS PELUANG PERTUMBUHAN EKONOMI MASYARAKAT DI KAWASAN DANAU TOBA ATAS PEMBENTUKAN BADAN OTORITA DANAU TOBA SUMATERA UTARA Samosir, Hottua
JURNAL MUTIARA AKUNTANSI Vol. 1 No. 1 (2016): Jurnal Mutiara Akuntansi Volume 1 No. 1 Tahun 2016
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Analisis Peluang Pertumbuhan Ekonomi Masyarakat Di Kawasan Danau Toba Atas Pembentukan Badan Otorita Danau Toba Sumatera Utara. Penelian ini bertujuan untuk mengetahui tingkat partisipasi, harapan, tanggapan dan kesiapan masyarakat kawasan Danau Toba terhadap pembentukan kawasan Danau Toba menjadi badan otorita. Instrumen yang diajukan terdiri dari 7 aspek pembentukan badan otorita Danau Toba Sumut yang meliputi komponen: (A1) Rencana Danau Toba Sumut menjadi daerah Otorita; (A2) Sikap masyarakat terhadap rencana pembentukan Otorita Danau Toba; (A3) Obyek pariwisata Danau Toba sangat strategis menjadi daerah Otorita; (A4) Daerah Otorita Danau Toba tidak akan menganggu aktivitas masyarakat mencari nafkah; (A5) Otorita Danau Toba tetap menyediakan lokasi berdagang kepada penduduk setempat; (A6) Otorita Danau Toba meningkatkan pelestarian adat dan budaya setempat; (A7) Otorita Danau Toba meningkatkan kegiatan pelestarian Danau Toba; dan (A8) Otorita Danau Toba menjadikan Danau Toba sebagai destinasi wisata dunia. Berdasarkan rata-rata hasil survey secara keseluruhan untuk tujuh kabupaten menunjukkan bahwa 49,9% berpendapat sangat setuju, 47,2% menyatakan setuju, 2,5% berpendapat kurang setuju, 0,4% menyatakan tidak setuju dan tidak ada pendapat yang menyatakan sangat tidak setuju. Hasil ini menunjukkan bahwa mayoritas masyarakat kawasan Danau Toba menyatakan setuju jika pembentukan badan otorita Danau Toba Sumut. Kata Kunci: Pertumbuhan Ekonomi, Masyarat dan Badan Otorita Danau Toba

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