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Jurnal Ilmiah Akuntansi dan Bisnis

akuntansi
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Published by Universitas Pendidikan Nasional

ISSN : 25282093 EISSN : 25281216 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.

Arjuna Subject : -

Articles 189 Documents

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PENGARUH COORPORATE SOCIAL RESPONSIBILITY PADA HUBUNGAN FAKTOR - FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Endiana I Dewa Made
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.24

The essence of a business activity is to provide the maximum possible benefit to owners or shareholders. The increase of stock price means the higher value of the company so that the welfare of shareholders will be increased as well. The value of the company also reflects the performance of management in the company’s operations. There are several factors that can affect the value of companies such as profitability, dividend policy, debt policy and Corporate Social Responsibility (CSR). The problem in this research are how effect of profitability, dividend policy and debt policy to the value of the company and also whether CSR is able to affect the relationship of profitability, dividend policy and debt policy. The expected value obtained from this study is to determine the factors that may affect the value of the company and to determine whether CSR may affect the relationship between factors that affect the value of the company.The population in this research is manufacturing company in Indonesia Stock Exchange 2012-2014 period with purposive sampling method in order to obtain as many as 62 companies. The analysis technique used is moderated regression analysis.The results showed, the positive effect on the profitability of the company’s value, dividend policy positive effect on the value of the company, the debt policy has no effect on the value of the company. The test results showed that CSR moderation capable of affecting relations on the value of the company’s profitability, CSR is not capable of affecting relations on the value of the company’s dividend policy and CSR are not able to affect relations with the company’s debt policy. The results of this study are expected to be one of the considerations by the investor in making an investment in the capital market which is expected not wrong in choosing the company as a place for investment, because in fact the investors expect a return on their investments.

MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI PENILAI DITINJAU DARI MOTIVASI SOSIAL, MOTIVASI KARIR DAN MOTIVASI EKONOMI Raka Saputra; Ketut Tanti Kustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Penilai Ditinjau dari Motivasi Sosial, Motivasi Karir dan Motivasi Ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi terhadap minat mahasiswa akuntansi mengikuti pendidikan profesi penilai. Penelitian ini menggunakan data primer dalam bentuk kuesioner. Penelitian ini dilakukan di Universitas Pendidikan Nasional (Undiknas) dengan responden yang telah lulus mata pelajaran akuntansi pengantar I. Penelitian ini menggunakan accidental sampling dan teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan motivasi sosial, motivasi karir dan motivasi ekonomi berpengaruh positif terhadap minat mahasiswa akuntansi mengikuti pendidikan profesi penilai. Koefisien determinasi regresi adalah 53,8%, ini berarti bahwa kemampuan variabel independen untuk menjelaskan variabel dependen adalah 53,8%, sedangkan sisanya 46,2% dipengaruhi oleh variabel yang tidak dibahas dalam penelitian ini.Kata kunci: motivasi sosial, motivasi karier, motivasi ekonomi, minat mengikuti pendidikan profesi penilai

PENGARUH UKURAN PERUSAHAAN, JUMLAH KOMISARIS INDEPENDEN DAN BIAYA CSR TERHADAP KECEPATAN PELAPORAN LAPORAN KEUANGAN PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESI Gine Das Prena; Millawati Milawati; Ketut Tanti Kustina; I Gusti Ayu Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Pengaruh ukuran perusahaan, jumlah komisaris independen dan biaya CSR terhadap kecepatan pelaporan laporan keuangan pada perusahaan otomotif dan komponen yang terdaftar di bursa efek Indonesia. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh Ukuran Perusahaan, Jumlah Komisaris Independen dan Biaya Corporate Social Responsibility CSR terhadap Penyampaian Cepat Laporan Keuangan pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Data penelitian ini menggunakan data sekunder dari laporan keuangan Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Sampel penelitian ini adalah 12 perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Kata Kunci: Ukuran Perusahaan, Jumlah Komisaris Independen, Biaya Corporate Social Responsibility (CSR) dan Kecepatan Pelaporan Laporan

PENGARUH TAX MANAGEMENT PADA KUALITAS LABA DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI I Putu Edy Arizona; I Nyoman Kusuma A Adnyana Mahaputra; Ni Komang Anggreni
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

The aim of this study is to examine effect of tax management to earning quality in Indonesian manufacturing company listed in Indonesian Stock Exchange between year 2008 and 2013. This study also examine moderating effect of managerial ownership and institutional ownership influence relationship between tax management and earning quality. The statistical method that used is moderated regression analysis.The results show that tax management have negative influence to earning quality. Where as there is no interaction managerial ownership in relation between tax management and earning quality. But institutional ownership is moderated in relation between tax management and earning quality.Keywords: Earning quality, tax management, managerial ownership, institutional ownership.

KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, INDEPENDENSI, ETIKA PROFESI DAN KINERJA AUDITOR Putu Purnama Dewi; Sarah Wulan Ramadhanti
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Kecerdasan Emosional, Kecerdasan Spiritual, Independensi, Etika Profesi dan Kinerja Auditor. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, independensi dan etika profesi terhadap kinerja auditor pemerintah pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Bali.Teknik penentuan sampel yang digunakan dalam penelitian ini adalah metode sampel jenuh dengan jumlah sampel yang diperoleh sebanyak 74 sampel.Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner, yaitu menyebarkan kuesioner pada auditor di Badan Pengawasan Keuangan dan Perwakilan Provinsi Bali.Teknik analisis data yang digunakan untuk menguji hipotesis dalam penelitian ini adalah Analisis Regresi Linear Berganda.Hasil penelitian ini yang menunjukkan bahwa kecerdasan emosional, kecerdasan spiritual, independensi dan etika profesi berpengaruh positif terhadap kinerja auditor.Hal ini menunjukkan bahwa semakin meningkatnya kecerdasan emosional, kecerdasan spiritual, independensi dan etika profesi maka kinerja auditor semakin meningkat pula.Kata kunci : kecerdasan emosional, kecerdasan spiritual, independensi, etika profesi, kinerja auditor

KUALITAS LABA DAN PENGARUHNYA TERHADAP TINGKAT EFEKTIFITAS PENGENAAN PAJAK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA I Putu Deddy Wirawan; Ida Bagus Raka Suardana
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Earning Quality and Its Impact on Effective Tax Rate: Study of Public Listed Manufacturing Companies. The purpose of this research is to investigate the influence of liquidity (current ratio), leverage (debt to equity ratio), profitability (return on asset), firm size (total asset) and promotion expense to earnings quality and influence earnings quality to ETR (Effective Tax rate). The research was conducted at a manufacturing company in Indonesia Stock Exchange. Data collection techniques using documentation in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2011-2015. Data were analyzed by Path Analysis data analysis technique with AMOS program. The result shows that Current Ratio has significant influence to the profit quality of -0.405, Debt to Equity Ratio has significant influence to the profit quality of -0.265, Retun On Asset has a significant influence to the quality of earnings of 0.338, Total Asset has a significant influence on the quality of earnings of 0.499, the promotion expense has a significant effect to the profit quality of 0.453, and the quality of profit has a significant effect on the effectiveness of the tax (Effective Tax Rate) of 0.383. For future research should add or change the other independent variables that can affect the quality of profit and effective tax rate. Recommendations to be submitted to the company, especially manufacturing companies is to consider the factors that affect the quality of earnings, among others, is liquidity and leverage to stay in control.Keywords: liquidity, leverage, profitability, company size, promotion expense, earnings quality and Effective tax rate.

PENGARUH PROPORSI KOMISARIS INDEPENDEN PADA NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Sunarwijaya Ketut
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.29

Independent commissioner is one of the corporate governance mechanism that affects the value of the company. While return on equity is a profitability ratio that is used to measure the financial performance of the company. This study uses a proxy profitability with a return on equity as an intervening variable. This study aims to determine the effect of indirect profitability in the relationship between the independent commissioner and the company’s value. This research was conducted in the Indonesia Stock Exchange in the financial year 2013-2015. The sampling method using purposive sampling techniques in order to obtain 120 samples of the study. Analysis of the data used in this research is descriptive statistics, classical assumption test and multiple linear regression analysis. The test results showed that the value of Adjusted R² of 0.770, F test has a significance value of 0.000, and the results of path analysis showed that the proportion of independent commissioner may be a direct effect on the value of the company and may also affect indirectly that is of the proportion of independent commissioner to profitability (as a variable intervening) and then to the value of the company. The amount of direct influence the proportion of independent commissioner on the company’s value is 0.234, while the amount of indirect influence of the proportion of independent commissioner on the company’s value through profitability is 0.410 while the total effect of the proportion of independent commissioners on a company value of 0.644.

MORALITAS APARAT, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN KECENDERUNGAN KECURANGAN AKUNTANSI Putu Purnama Dewi; Putu Dian Puspita Rani
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Moralitas aparat, asimetri informasi, kesesuaian kompensasi dan kecenderungan kecurangan akuntansi. Penelitian ini dilakukan guna membuktikan adanya pengaruh dari moralitas aparat, asimetri informasi dan kesesuaian kompensasi pada kecenderungan kecurangan akuntansi aparat di Pemerintah Provinsi Bali. Jumlah responden sebanyak 60 orang. Data diperoleh melalui kuesioner yang disebarkan kepada kepala bagian keuangan dan staf bagian keuangan pada seluruh dinas di Pemerintah Daerah Provinsi Bali. Teknik analisisnya yaitu regresi linear berganda. Pengujian ini mengindikasikan moralitas aparat berpengaruh pada kecenderungan kecurangan akuntansi, asimetri informasi berpengaruh pada kecenderungan kecurangan akuntansi dan kesesuaian kompensasi juga berpengaruh pada kecenderungan kecurangan akuntansi.Kata kunci: moralitas aparat, asimetri informasi, kesesuaian kompensasi, kecenderungan kecurangan akuntansi

PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA MANAJERIAL LEMBAGA PERKREDITAN DESA (LPD) PAKRAMAN PADANGSAMBIAN Ni Made Mery Yandani; I Gusti Ngurah Putra Suryanata
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

The Influence of Implementation of Good Corporate Governance Principles and Tri Hita Karana Value on Managerial Performance of Village Micro Credit (LPD) at Padangsambian. The current study aims to investigate the influence of transparency, accountability, responsibility, independence, fairness, and THK value on LPD financial performance. Saturated sampling technique were used in the current study, and number of sample used were 30. The data were collected using primary data through the method of survey. The current study used classic assumption test and multiple linear regression test as an analysis technique. Generally, it could be stated that if Good Corporate Governance (X1) and The Value of Tri Hita Karana (X2) increase by one unit (one score), it could has a positive influence towards the managerial performance (Y) of LPD Pakraman Padangsambian. This shows that if Good Corporate Governance (X1) and The value of Tri Hita Karana (X2) are increased, then the performance of individual managerial (Y) will increase. Otherwise, if Good Corporate Governance (X1) and the value of Tri Hita Karana (X2) decrease, there will be a decrease in managerial performance (Y). Keywords: Good corporate governance, Tri Hita Karana value, managerial performance

PENGARUH LIKUIDITAS TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DAN DAMPAKNYA PADA EARNING RESPONSE COEFFICIENT I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

This study aims to examine the effect of liquidity on timely delivery of financial statements and their impact on earning response coefficient companies in Indonesia, especially manufacturing companies. The timing of financial reporting means the availability of information in decision making before the information loses its capacity to influence decisions. Meanwhile, earnings response coefficient is strong market reaction to earnings information. This research is a quantitative research that is research that emphasizes on testing theory through measurement of research variables with numbers and perform data analysis with statistical procedure. The data used are external secondary data in the form of financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2013-2014. Selection of samples by purposive sampling method and obtained 50 companies with the number of observations for 2 years. Data analysis technique used is path analysis (path analysis). The test results show that liquidity has a positive effect on the timeliness of financial reporting and earning response coefficient. Furthermore, timely delivery of financial statements mediates the effect of liquidity on earning response coefficient. Direct coefficient of coefficient effect of liquidity on earnings response coefficient through timely delivery of financial statements gives greater effect than the coefficient value of indirect effect liquidity lever on earning response coefficient.Keywords: liquidity, timeliness, earning response coefficient.

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Adie Wahyudi Oktavia Gama

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