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Balance Vocation Accounting Journal
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 25801974     DOI : http://dx.doi.org/10.31000/bvaj
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan Hasil penelitian di bidang ilmu : Akuntansi : Akuntansi Syariah, Akuntansi Perbankan, Akuntansi Keuangan Keuangan Perpajakan : Pajak International
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 2 (2017): Balance Vocation Accounting Journal" : 5 Documents clear
FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI DALAM RANGKA PENERAPAN SISTEM SELF ASESSMENT Fibria Anggraini
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.321 KB) | DOI: 10.31000/bvaj.v1i2.476

Abstract

The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers This study uses the variable individual behavior, motivation and tax knowledge as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Windows Version 19.00. The results of this study indicate that individual behavior, motivation and tax knowledge have significant effect on tax compliance individual taxpayers . Keywords: individual behavior, motivation, tax knowledge, tax compliance.
PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Amalia Indah Fitriana
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.696 KB) | DOI: 10.31000/bvaj.v1i2.472

Abstract

This study aims to analyze the influence of information asymmetry and firm size on earnings management.In this study the object of research is the Indonesia Stock Exchange. Indonesia Stock Exchange (IDX) or can also called Indonesia Stock Exchange (IDX). Form data in this research is quantitative data. The data used in this research is the company's financial report along with independent auditor's report on the consumer goods industry in IDX period 2011-2015. The sample is determined by purposive sampling. Data analysis methods used consist of descriptive statistical analysis, classical assumption test analysis, multiple linear regression analysis, coefficient of determination and correlation coefficient, and hypothesis test.Based on the results of research show the value of correlation coefficient (R) of 0.230. From the calculation results can be concluded the relationship between variables Asymmetry Information (X1), and Company Size (X2) to variable Management Profit (Y) is weak and positive. While the value of coefficient of determination (R2) seen from Adjusted R Square shows the value of 0.039 or 3.9%. Hypothesis test results show the sign value of 0,048 that information asymmetry significant effect on earnings management. The firm size variable shows a sign value of 0.98 that firm size has no significant effect on earnings management. While testing simultaneously shows sign value of 0.028 that information asymmetry and firm size together have significant effect to earnings management. Keywords: information asymmetry, firm size, earnings management 
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, PRICE EARNING RATIO DAN FIRM-SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KATEGORI INDEKS LQ-45 DI BURSA EFEK INDONESIA Triana Zuhrotun Aulia
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.904 KB) | DOI: 10.31000/bvaj.v1i2.473

Abstract

Price to Book Value (PBV) is the ratio of the market value of equity to the book value of equity. PBV is the level of ability to create a company's value relative to the amount of capital invested. This study will analyze both simultaneous and partial effect of return on assets, debt to equity ratio, price earning ratio and firm-size to price book value. Companies classified in LQ-45 selected as the population used in this study are listed on the Stock Exchange 2012-2016 period. Purposive sampling is used to get the sample in this research using criterias and 18 companies or 72 firm-years are the samples. Analysis tool in this research using spss 23.0. This research is using multiple linear regression. Based on the results of the partial test (t test) on the real level (α) = 5% can be seen that the variabel return on assets, debt to equity ratio and price earning ratio have a significant and positive impact on price book value, meanwhile firm-size have no significant effect on price book value. Keywords :   Firm value, Price Book Value, Return on Asset, Debt to Equity Ratio, Price Earning Ratio, Firm-size. 
DETERMINAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2016 Sustari Alamsyah
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.894 KB) | DOI: 10.31000/bvaj.v1i2.474

Abstract

The purpose of this study is to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, cash flow and corporate growth ongoing concern audit opinion. The research design is causality with the unit ofanalysis is the company of the samples taken by purposive sampling technique on thepopulation of manufacturing companies listed on the BEI year 2013-2016. Analyticaltechnique used is logistic. The results showed that simultaneously the independentvariables have an effect on the dependent variable, whereas the partial variable ofsolvency and cash flow have an effect on going concern audit opinion, andprofitability, liquidity, and company growth variables have no effect on goingconcern audit opinion.Keywords: Audit Opinion Going concern, profitability, solvency, liquidity, and cashflow
Analisis Pengendalian Persediaan Bahan Baku Melalui Penerapan Economic Order Quantity (EOQ) pada PT Andini Megah Sejahtera Cabang Bogor Erma Apriyanti
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.039 KB) | DOI: 10.31000/bvaj.v1i2.475

Abstract

The purpose of this research are to learn about material inventory control in PTAndini Megah Sejahtera, to learn about inventory calculation metodh by usingEconomic Order Quantity (EOQ) metodh and to learn comparisation above totalinventory cost by total calculation of EOQ. This research approaching bydescriptive quantitattive and using data collection technique through interview,observation and librarian overview. The result of this research will describe thatmaterial inventory control in PT Andini Megah Sejahtera was not effetivebecause there is over-stock of raw material storage so that total inventorycalculation were high. Therefore, by using EOQ metodh total calculation of theinventory are lower than before using EOQ metodh.Keyword : Inventory, Raw material,and Economic Order Quantity

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