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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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PENGARUH MANAJEMEN LABA, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS, CAPITAL INTENSITY, DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Leem Sufia; Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness. Keyword : Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage. ABSTRAK: Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas terhadap tax aggressiveness. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode nonprobability sampling, yaitu tipe purposive sampling. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap tax aggressiveness. Sedangkan proporsi komisaris independen, capital intensity, dan likuiditas tidak berpengaruh terhadap tax aggressiveness. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan leverage menunjukkan terdapat pengaruh terhadap tax aggressiveness. Kata kunci: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, likuiditas, ukuran perusahaan, leverage.

ANALISIS PENGARUH STRUKTUR KEPEMILIKAN, KOMISARIS INDEPENDEN, KARAKTERISTIK PERUSAHAAN DAN RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN PUBLIK Syahril Ramadhan
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research seeks to examine whether independent board and ownership structure are associated with the probability of experiencing financial distress in listed companies. Companies are categorized as having financial distress if their yearly net profit during 2005-2007 is negative. Ownership variables used are ownership by institutional investor, insider (board of directors or commissioners) and blockholders. Logit model is used to test the research problem on 69 financially distress companies’ data and their 69 paired data samples. Using firm size (ln asset), leverage , liquidity and profitability ratio as control variables, this research finds that financial distress is significantly affected by institutional investor, insider (board of directors or commissioners) and blockholders, firm size (ln asset), leverage , liquidity and profitability ratio. Key Words : Struktur Kepemilikan, Komisaris Independent, Karateristik Perusahaan, Rasio Keuangan, Financial Distress

PENERAPAN AUDIT DALAM MENILAI KEWAJARAN PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI “X” DI JEMBER M.Yoga Dharma Putra; Eko Pudjo Laksono; Rizky Eriandani
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to determine the fairness of presentation of financial statements, visible in the Cooperative "X" in Jember after an external audit conducted primarily in parts prone to misstatements and fraud in the financial statements that management can take immediate preventive measures that misstatements and fraud does not happen again in the cooperatives. Research object is lifted financial statements. The research focuses on the fairness of presentation of financial statements Cooperative "X" engaged in agri commodities TBN tobacco. In the collection and processing of data, the steps taken is to conduct a survey to cooperatives X in Jember to obtain information - information about the overview and organizational conditions. After data collection was conducted through questionnaires, interviews and observation and document analysis Of the results the application of audit for assess the fairness of financial statements business entity the year 2012 known that difference that arises on account sales due business entity wrong recorded sales who not supposed recognized in the year 2012 so that the thing has impact against another account and audit opinion about fairness of financial statements. Cooperative X needs to be more consistent in presenting any corresponding accounts in the financial statements the accounting policies used.Keyword : financial statements, the audit of financial statements, the fair presentation of the financial statements

CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI SALAH SATU BENTUK MANIFESTASI TATA KELOLA: STUDI KASUS PADA PROGRAM BIRO KEMITRAAN PT. SEMEN GRESIK (PERSERO) TBK Finna Farsyani Setiono; Fidelis Arastyo Andono
Jurnal Akuntansi Bisnis Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aims to answer the question of how the corporate social responsibilities practice, in term of “bina mitra” program could be one of the corporate governance manifestations in the case of PT Semen Gresik (Persero), Tbk. The responses from the participants nearby the corporation would also be carefully examined qualitatively to get the picture of how the CSR had been practiced. This research was conducted as a qualitative research with case study method with the object of “bina mitra” program, PT Semen Gresik (Persero) Tbk. The first research finding is that the company runs the CSR and implements the GCG principles along with its environment development. Secondly, GCG principles were carried out very well during the CSR process that makes the CSR one of the corporate GCG manifestations in PT Semen Gresik (Persero), Tbk. Keywords: corporate governance, corporate social responsibility, manifestation

ANALISIS ARUS KAS, DISAGREGAT LABA DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Synthia Madyakusumawati
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The purpose of this research is to analyze the impact of cash flow, earnings and disagregat earnings in predicting future cash flow. Hypothesis testing is carried out by using regression model using financial statement data from BEI 2012-2016. The result of this study indicate that the current cash flow have the most powerful tools in predicting future cash flow Keyword : cash flow, aggreagate earnings, earnings, future cash flow

ANALISIS RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP PRICE TO BOOK VALUE (PBV) PADA PERUSAHAAN PERBANKAN DAN LEMBAGA KEUANGAN LAIN YANG GO PUBLIK DI BURSA EFEK INDONESIA PADA PERIODE 2004-2006 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objective of this study is to define the return on assets (ROA) and return on equity (ROE) price to book value (PBV) banking companies and other financial institutions that have gone public Indonesian stock exchange (IDX) and see how much ability in ROA and ROE variables in explaining variables PBV banking companies and other financial institutions that have gone public BEI. Based on the results of hypothesis testing, companies Banking and Other Financial Institutions company obtained results showed that there was a significant relationship and there that do not have a significant relationship, it is because the sample used in different years and different economic conditions. So the author concludes that the information ROA and ROE is not the only factor considered by an investor or a less dominant role in influencing the decision to buy or sell stocks. In other words, there are many other relevant information that can be used by investors in the IDX in economic decisions. Kata kunci: Return on Asset (ROA),Return On Equity (ROE), Price to Book Value( PBV)

LAPORAN CSR: VOLUNTARY atau MANDATORY? Studi Kasus: Perbandingan Laporan CSR On-line antara Indonesia dan Swedia Caroline Nathania Kwenusland; Dianne Frisko
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Corporate Social Responsibility (CSR) has become one consideration to determine performance of companies. As social responsibility, some companies assume that it become mandatory to conduct, while others believe it suppose to be an ethics that embedded with company’s existence in business activities. This study aims to analyze through comparison study on CSR practice as voluntary in most developed countries, with it mandatory practice in developing countries. This study used a qualitative approach and content analysis method by analyzing of websites, documents, journals, and information published in public domain,refer to Sweden and Indonesia as comparison object. The results asserted there are significant differences pertaining with CSR regulatory between developed and developing country, which affect the reporting of CSR in both countries.Key words : CSR, Regulation, Sustainability Report

REALITAS MATERIALITAS AUDIT DALAM TEORI DAN PRAKTIK Senny Harindahyani
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This Interpretive Intractionism Research objectice is to reveal the implementation of materialiality concept from the auditor’s point of view. Auditor decision in setting materiality is one of the important step in audit process, because it concerns with acceptable risk level of material misstatement. Documentation of materiality which has been set in Standar Profesional Akuntan Publik (SPAP) is a mandatory provision, both in praxis and from the theoretical point of view. Therefore, proper documentation upon materiality is necessary to support the professional judgment and avoid the thinking of negligence of audit standard. Without proper audit documentation, the auditor professionalism will be in question, especially when considering the Utilitarian Perspective. There are many reasons to justify in lowering costs & time budget upon audit process. This circumstances force the auditor (audit partner) to decide the audit materiality only by instinct and verbally communicated to the audit team members. To maintain the professionalism and enhancing public level of confidence, this issue must be addressed accordingly. Keywords: Materiality, Auditor, Audit Documentation.

PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN INDUSTRI PERBANKAN Devica Pratiwi; Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The role of the large banking industry in the Indonesian economy affects banking governance, where prudence is strongly emphasized. Such caution is a reflection of the attitude of responsibility towards the trust given by the community. To address the risks involved in banking operations, risk management is a much-needed solution, which is used to identify, measure, monitor, and control risks arising from bank operations. This study takes independent variables in which NIM as a proxy of interest rate risk, NPL as proxy of credit risk, CAR as solvency & capital risk proxy, and LDR as a liquidity risk proxy. Dependent variable used in this research is financial performance of banking by using profitability ratio that is ROE. The sample of research selected by purposive sampling method get 12 companies that report 3 period of annual report that is year 2013, 2014, and 2015. Analyze technique which is done is by using multiple regression, and the analysis tool is SPSS version 21. The result show that NIM and CAR has significant influence on profitability, while NPL and LDR have insignificant influence.Keywords: risk management, bank performance indicator

PERSEPSI MAHASISWA AKUNTANSI UNIVERSITAS BUNDA MULIA TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The career choice of a bachelor in accounting is really varied. They can become public accountant, company accountant or managerial accountant. Moreover, they can also choose to be governmental or educational accountant. There are a lot of factors to consider in choosing a career such as financial reward, professional training, professional acknowledgement, social values, working environment, job market and personality considerations. This is a descriptive research aimed to find out the most favorable career in accounting favored by Universitas Bunda Mulia accounting major students and to acquire their perception on factors influencing career choice. This research is done using tools analyzing frequency distribution by means of calculating the value of modus and mean and quartile. Based on the results, it is known that the career choice favored by Universitas Bunda Mulia accounting major students are to become managerial and public accountant. Managerial accountant is the most favorable and public accountant is the second most favorable. The student who have choose as managerial accounting have positive perception on the existence of professional training, social values, working environment and job market consideration. The students who have choose as public accounting have positive perception on the existence of professional training, professional acknowledgment, environment work and personality consideration. Keywords: Perception, career, public accountant, managerial accountant, educational accountant and governmental accountant.

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Ernie Riswandari

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+6281387005908

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Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

Banten

INDONESIA