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Jurnal Akuntansi Bisnis

akuntansi-bisnis
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Published by Universitas Bunda Mulia

ISSN : 1979360X EISSN : 25986767 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 230 Documents

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KUALITAS LABA SEBELUM DAN SESUDAH ADOPSI IFRS DAN PENGARUHNYA PADA PEMBAYARAN PAJAK PADA PERUSAHAAN CONSUMER GOODS INDUSTRY TAHUN 2008-2012 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research is descriptive research that tests associative quality of earnings before and after the adoption of the IFRS and their effect on the payment of taxes on consumer goods company industry in 2008-2013 are already applying IFRS. A proxy is used for the variable quality of earnings is a non variable using discetionary accruals whereas variables are bound using the corporate income tax provided in the financial statements.Based on paired samples t test test earned the result that there was no difference in the quality of earnings before and after the adoption or implementation of IFRS. Based on regression test in order to answer the second problem formulation that is about how to influence the quality of earnings against the payment of taxes by using available data obtained the result that there was no influence of magnitude of return on kulaitas tax paid before and after adoption of IFRS.Key Words : Quality of Earning, Discretionary Accruals, Tax

PENGARUH PENAGIHAN AKTIF, KEMAMPUAN PROFESIONAL, DAN PENGALAMAN FISKUS DALAM PENCAIRAN TUNGGAKAN PAJAK Sabaruddin Sabaruddin; Tri Wahyuni
Jurnal Akuntansi Bisnis Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to identify and acquire empirical evidence of how the influence of active addiction, professional skills and experience in the tax authorities of tax arrears. The population used in this study is the tax on KPP Pratama Jakarta Cilandak. The data obtained in this study through questionnaires completed by a sample of 55 tax authorities. The analysis method used in this research is multiple linear regression. Based on the results of research conducted in the statistical analysis showed that the drug is active in influencing the disbursement of tax arrears, as a result of the t test statistics show that t> t (3,385> 2,004) and significantly greater levels of the real level (0.001 <0.05). The variable does not affect the ability of a professional in the disbursement of tax arrears, as a result of the t test statistics show that t <t (- 0,062 <2,004) and significantly greater levels of the real level (0.951> 0.05). And experience variables affect the tax authorities in tax arrears, as a result of the t test statistics show that t> t (2,358> 2,004) and significantly greater levels of the real level (0.022 <0.05). The simultaneous collection of active, professional skills and experience in the tax effect of tax arrears, because test results showed that f t> t (12,895> 2,786) and significantly greater levels of the real level (0.000 <0.05). Keywords: Active Billing, Professional Capability, Experience tax authorities,and tax arrears

ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH ADOPSI PENUH IFRS DI INDONESIA Sugi Suhartono
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Many companies had adopted but there is a differences on the quality of the accounting report that were created before and after the adoption that has not been studied by academics, because of this researcher wants to investigate whether there are any differences in value relevance of accounting information before and after the full adoption of IFRS. Based on regulation theory, signalling theory, market efficient theory and clean surplus theory. The gap between action that were taken by management and the will of shareholders could possibly happen when the asymmetric information disrupt the capability of investor to supervise managerial level and lead the investor to make a wrong decision. Samples of this study consisted of 16 companies that are part of LQ 45 Index of Indonesia Stock Exchange. Purposive Sampling method is used to take the sample. The data analysis technique used to test the hypothesis is Chow Test. Chow test shows F value (0.57985) is smaller than F table (2.71). Then, in testing of the coefficient of determination, which the value of adjusted R2 before the full adoption of IFRS is 85.7% and after the full adoption of IFRS is 82.2%. This shows a 3.5% reduction of adjusted R2. The reduction of the adjusted R2 indicates that the adjusted R2 can not be explained by measuring stock prices, earnings per share, and book value per share after full adoption of IFRS. Based on the study results show that the full adoption of IFRS does not affect the relevance of the value of accounting information on companies listed in the LQ 45 index. Keyword : Value Relevance, Profit, Equity Book Value, IFRS Adoption

PENDEKATAN METODE INDEKS TUNGGAL DALAM ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL DARI SAHAM-SAHAM LQ45 PADA PERIODE WAKTU YANG BERBEDA Eti Eti
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The are many share type which offer on capital market, therefore investors can chose the shares according to the risk preference. Generally, every investor assumed as averter risk. It means that investor want more advantage in every increasing of the risk level. Most problems faced by investor when conducting investment in capital market is how to estimate risk level. To minimize risk loss of investments, investor usually will diversify with forming portfolio. The question is which portfolios are selected by investor and how to choose it. For that purpose, it needs analysis that be able to be guidance in buying share for maximize expected return as according to its risk levelKeywords : Shares, Risk level, Portfolio, Investor

ANALISIS PERBANDINGAN PENERAPAN TARIF PAJAK TUNGGAL TERHADAP TARIF PAJAK PROGRESSIF ATAS BEBERAPA LAPISAN PENGHASILAN WAJIB PAJAK BADAN DI INDONESIA Daniel Peterson; Iwan Siswandi
Jurnal Akuntansi Bisnis Vol 5, No 2 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The purpose and intention for this research is about to deliver an information about the implementation and the impact due to single rate tax income in Indonesia. Involving the efficiency and economical advantages for corporation and other business entities.The platform of this research is Analytic Descriptive type and generating secondary data for being analyzed. The main result of this result that due to implementation of single rate income tax affects to earning after tax or net income. The Government assigned this policy to make a well balance tax collection for each layers of business. The conclution is the implementation of single rate tax has a main goal, which is to increase the total revenue from taxation in a long term period by creating a condusive economic environmental to attract more investment in Indonesia.Key Word : Single Rate Tax Income, Progressif Rate Tax Income

PENGARUH MOTIF CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LINGKUNGAN DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI INDONESIA Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

CSR activities have become a major program for the majority of mining companies in Indonesia. Publications and research related to CSR activities have been carried out both by companies and researchers, but only few studies discussing the motives behind the CSR programs. This study aims to investigate the influence of CSR motives for CSR activities and their impact on financial performance. Research conducted on twelve mining companies listed on the Stock Exchange in 2009 - 2011. The data were obtained by using content analysist of the annual report of the company. Statistical tests conducted on the classical assumption test and regression test. The results obtained from this study is the motive of CSR has no effect on CSR activities (environmental quality). CSR activities (environmental quality) does not affect the company's financial performance. Environmental quality are mediating for altruistic motives to CFP1 (TVA), and mediating for financial motives and ethic motives to CFP2 (ROA). Keywords: Corporate Social Responsibility, environmental quality, financial performance.

IMPLIKASI TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN TERKAIT POTENSI DUGAAN KEJAHATAN KORPORASI: STUDI CONTENT ANALYSIS PADA PT LAPINDO BRANTAS INC. Waya Muthia Wardhani; Fidelis Arastyo Andono
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Management actions, which are supported by the implementation of corporate governance, is crucial in the decision making for any corporate actions. But in many occasions, the management took the decision to neglect the environment and social responsibility and set aside long-term goals of the company. On May 29, 2006 in the drilling area of PT Lapindo Brantas Inc. (Lapindo) located in Porong, Sidoarjo, an incident in which is one of the drilling well releases gas and mud. This case happened because the company allegedly shirking the implementation of social and environmental responsibility of theirs.The purpose of this study was to analyze the implementation of the activities of social and environmental responsibility of a company, and then connect the involvement of social environmental responsibility with the potential of alleged corporate crime. Using the content analysis method, the results showed that social and environmental responsibility of a company is very important to be implemented. In addition, management as manager of the company must always run actions guided by the principles of good governance. If the principles of good governance are not implemented by management, corporate actions whether intentional or not, will be more vulnerable and has the potential to intersect with corporate crime.Keywords: social and environmental responsibility, corporate crime, the principles of good governance

Menilai Kualitas Laba Perusahaan Melalui Instrumen Analisa Du Pont Synthia Madyakusumawati; Andy Yulius
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Earnings quality refers to the relevance of earnings in measuring company performances. This research tried to explain phenomena’s of the financial reporting quality, especially responsiveness of Earnings Quality, that is determined by factors efficiency of operating, investing, financing activities.One of the technical approach for earning quality evaluation is a DuPont System. DuPont formula stated the quality of company performance evaluate by Return on Equity Ratio. Excelsior of Return on Equity reflect the higher of company performances in earnings production.Key Words : Earnings Quality, DuPont system, ratio analytics

HUBUNGAN PENERAPAN SUPERVISI AUDIT DENGAN KUALITAS LAPORAN AUDIT INTERNAL PADA BPK-RI, JAKARTA Desy Arigawati
Jurnal Akuntansi Bisnis Vol 12, No 2 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: The purpose of this study is to analyze the relationship among the attention of the principal inspector, the time of supervision, supervision activities, documentation, the intensity of supervision with the quality of the internal audit report at the BPK-RI Head Office, Jakarta. Research design is quantitative with questionnaire distribution. The research respondents were auditors in the Main Inspectorate Environment, BPK -RI Head Office, Jakarta. The results of this study indicate that the attention of the main inspector, the time of supervision, supervision activities, documentation and the intensity of supervision have a positive and significant relationship to the quality of the internal audit report. In other words, the increase in the attention of the main inspector, the time of audit supervision, supervision activities, documentation and the intensity of supervision will improve the quality of the internal audit report. Keyword : Attention of Chief Inspector,Supervision Time, Supervision Activities, Documentation, Supervision Intensity, Quality of Internal Audit Reports. ABSTRAK: Tujuan penelitian ini adalah untuk menganalisis hubungan antara perhatian inspektur utama, waktu supervisi, kegiatan supervisi, dokumentasi, intensitas supervisi dengan kualitas laporan audit internal pada Kantor Pusat BPK-RI, Jakarta. Desain penelitian adalah kuantitatif dengan distribusi kuesioner. Responden penelitian adalah auditor di Lingkungan Inspektorat Utama, Kantor Pusat BPK-RI, Jakarta. Hasil penelitian ini menunjukkan bahwa perhatian inspektur utama, waktu supervisi, kegiatan supervisi, dokumentasi dan intensitas supervisi memiliki hubungan positif dan signifikan terhadap kualitas laporan audit internal. Dengan kata lain, peningkatan perhatian inspektur utama, waktu supervisi audit, kegiatan supervisi, dokumentasi dan intensitas supervisi akan meningkatkan kualitas laporan audit internal. Kata Kunci: Perhatian Inspektur Utama, Waktu Supervisi, Kegiatan Supervisi, Dokumentasi, Intensitas Supervisi, Kualitas Laporan Audit Internal.

PENGARUH ANTARA LABA BERSIH, TOTAL ARUS KAS, ROE, PER DAN EPS TERHADAP RETURN SAHAM (Studi Empiris terhadap 22 perusahaan consumer goods yang terdaftar pada Bursa Efek Indonesia 2007 – 2010) Arief Sugiono; Andrianto Andrianto
Jurnal Akuntansi Bisnis Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aimed to determine the effect of net income, total cash flow, ROE, PER and EPS simultaneously or partial, as well as to determine which variable is more dominant influence on stock return consumer services company listed on the Indonesia Stock Exchange (BEI) in the period 2007 – 2010. Samples taken by 22 consumer Services Company listed on the Stock Exchange during the years of observation 2007-2010. Then for the company that owns the data is not normal, is not used in this study. The process of data analysis the first is data analysis, where the author observed and compared between the movement of net income, total cash flow, ROE, PER and EPS by the movement of stock returns each year. Then to obtain more definitive results, the authors performed statistical tests.The results of data analysis and statistical tests manually obtained that simultaneous net income, total cash flow, ROE, PER and EPS had no effect on stock returns consumer services company listed on the Stock Exchange. But in testing the partially obtained that the ratio ROE is the only financial ratios that affect the stock returns of consumption services company listed on the Stock Exchange the period 2007-2010.Keywords: Net Income, Cash Flow, ROE, EPS, PER

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Contact Name
Ernie Riswandari

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Phone
+6281387005908

Journal Mail Official
jab@ubm.ac.id

Editorial Address
Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

Banten

INDONESIA