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Vargo Christian L. Tobing
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INDONESIA
Jurnal Akuntansi Barelang
Published by Universitas Putera Batam
ISSN : 25481827     EISSN : 25805118     DOI : https://doi.org/10.33884/jab
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 207 Documents
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FAKTOR-FAKTOR MEMPENGARUHI HARGA SAHAM TERHADAP PERUSAHAAN TRANSPORTASI DAN LOGISTIK BURSA EFEK INDONESIA Eky Kriswahyuni; Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.3765

Abstract

Transportation and logistics companies are sectors of companies that are affected by the presence of Covid-19.The purpose of this study was to determine the ratio of financial analysis with liquidity, activity, profitability and solvency partially and simultaneously on stock prices in the transportation and logistics sectors. The method used in this research is secondary data analysis of the financial statements of transportation and logistics companies listed on the IDX from 2015-2019 which are quantitative with a population of 60, the number of samples is 11 using non-probability purposive sampling type so that 55 data reports finance. The results of the study partially show that the liquidity value has no effect on stock prices, activity affects stock prices with a value of, profitability affects stock prices with a value of, solvency has no effect on stock prices with a value of. Simultaneously (simultaneously) Liquidity, Activity, Profitability, Solvency on share prices.
PENERAPAN ALTMAN Z-SCORE DALAM MEPREDIKSI KEBANGKRUTAN PADA PT BANK DANAMON INDONESIA Tbk Eva Malina Simatupang
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.4470

Abstract

The tittle of research was "The Implementation of Altman Z-Score in Predicting Bankruptcy at PT Bank Danamon Indonesia Tbk. The purpose of this research was conducted to determine the risk of bankruptcy of PT Bank Danamon Tbk according to Altman Z-Score. The population in this research was the financial statement of PT Bank DanamonTbk and the samples in this research were reports of financial position (balance sheet) and income statement of PT Bank Danamon Tbk period 2018 – 2020. The type of data used is secondary data and the data collection techniques used were the documentation of the financial statements published through website https://www.danamon.co.id . The data analysis technique uses descriptive statistics and the Altman Z-Score Modification method. Based on the results of the data processing obtained Z-Score results at 2018 was 2,251 ; at 2019 was 2,4424; at 2020 was 2,0052. Based on the results of data analysis, it can be concluded that PT Bank Danamon Tbk is in the gray zone because the standard cut off value is 1.1 < Z < 2.6. Bank Danamon is in a vulnerable condition (grey area) which means the company has the potential to experience financial difficulties but can still be overcome.
PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN KLIEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING Dicky Esa Pratama; Yunita Kurnia Shanti
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4556

Abstract

This study aims to determine the effect This study aims to determine the effect of audit opinion, financial distress, client company growth and KAP size on auditor switching. The population in this study were LQ 45 Index Companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The sampling technique used purposive sampling, so that 15 companies were selected as samples. Analysis of research data using Multiple Linear Regression Analysis using Software Eviews 9. The results of this study indicate that audit opinion and cap size have an influence on Auditor Switching Ability. Meanwhile, the growth of client companies and Financial Distress have no effect on Auditor switching.
PENGARUH TEMUAN AUDIT, OPINI, TINDAKLANJUTI HASIL AUDIT TERHADAP TINGKAT KORUPSI DI KEMENTERIAN/LEMBAGA Eva Novita Sari Naibaho; Yunita Kurnia Shanti
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4557

Abstract

The purposes of this research is to analyze the influence of government auditing result such as audit finding, opinion, post-audit rectification effort to the level corruption of government department/institution in 2016 - 2019. The population in this study was audit results and overview of semester examination results of Badan Pemeriksaan Keuangan and annual report Komisi Pemberantas Korupsi. The sampling method uses purposive sampling, based on criteria sample. The number of samples 36 in 4 years observation. The data analysis method uses mutiplier regresi linear. The results of the study show that partially audit finding, audit opinion, and post-audit rectification effort has effect on corruption level in government department/institution. Simultaneously, these variables have significant influence on corruption level. This show that audit results can be uses as references to find indication of froud,especially corruption in government department/institution.
PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN DI BURSA EFEK INDONESIA Sunarto Wage; Hariya Toni; Rahmat Rahmat
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4558

Abstract

This study aims to examine and analyze the effect of liquidity, solvency, activity, and firm size on the profitability of companies listed on the Indonesia Stock Exchange for the 2016-2021. Profitability is proxied by ROA, liquidity is proxied by CR, solvency is proxied by DER, activity is proxied by Asset turnover, and company size is proxied by Ln (total assets). This study uses an associative quantitative approach with a causal nature. The population in this study are companies listed on the Indonesia Stock Exchange. There are 15 companies selected as samples using purposive sampling method. In this study, the analytical technique used is multiple linear regression analysis. Based on the results of simultaneous hypothesis testing, obtained a significant effect on profitability, with the results of the coefficient of determination test of 87%. Based on the results of partial hypothesis testing, liquidity, solvency, firm size affect profitability while activity has no effect on profitability.
PENGARUH KEMAMPUAN MODAL DAN LIKUIDITAS TERHADAP KEUNTUNGAN PERBANKAN NASIONAL DI BURSA EFEK INDONESIA (BEI) Susi Sih Kusumawardhany
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4559

Abstract

The capital market is one of the alternative sources of long-term funding for companies. These include companies in the banking sector. The Banking Industry plays an important role in economic development as a Financial Intermediary or intermediary for over-funding parties with parties in need of funds. One element that is very noticed by the bank is the performance of the bank, in other words, the problem of its health level. The level of health of a bank can be assessed in terms of its finances. A bank can be said to be healthy if it can meet the provisions stipulated by the regulations issued by the Central Bank. In conducting this research, the object that the author of the analysis is the banks listed on the Indonesia Stock Exchange as many as 10 banks, ten banks registered by the author took 4 state-owned banks yatu Bank Mandiri, Bank BNI 1946, Bank BRI, Bank BTPN while private banks include Bank BCA, Bank CIMB Niaga, Bank OCBC NISP, Bank Maybank, Bank Danamon and Bank Permata where the data used is secondary data for the period 2014-2019 obtained from the Indonesia Stock Exchange , which relates to this research. Based on calculations and analysis using car, LDR and ROA ratios that have been done by the author, it can be concluded that the banks taken as samples can be said to be healthy banks. Although the ten banks are classified as healthy banks, the banking sector has great potential and opportunities in its role as a source of financing for the community and business sector. Since the number of banks liquidated during the monetary crisis, Bank Indonesia has been more eager to restructure the banking sector, which is expected to create a strong, effective, efficient, and sound banking structure. The health of a bank can be assessed through qualitative approach to management factors and quantitative approach to capital factors, asset quality, management, rentability, and liquidity. This study aims to analyze the influence of capital and liquidity capabilities on profits in the National Banking System. The financial ratio analysis used consists of CAR, which represents capital capability, LDR representing liquidity and ROA representing profit. From the results of the study, CAR and LDR variables simultaneously affect roa variables, this is indicated by the P-value test calculation value of 0.017 is less than 5%, meaning there is a positive and significant influence between the two free variables (CAR and LDR) on bound variables (ROA)
PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI Deaelma Sari; Wiwit Irawati
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4660

Abstract

This study aims to identify and prove empirically the effect of Tax Planning, Capital Structure and Managerial Ownership on Firm Value with Corporate Transparency as a moderating variable. This type of research is quantitative approach research with explanatory research and associative methods. Samples were taken using the purposive sampling technique using Eviews 9 software for data analysis. The sample consists of 60 data from 12 property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The results show that Tax Planning, Capital Structure and Managerial Ownership simultaneously affect the value of the company which is moderated by corporate transparency, tax planning has no effect on firm value, the capital structure does not affect firm value, managerial ownership does not affect firm value, and corporate transparency does not. effect on firm value, corporate transparency is unable to moderate the relationship between tax planning and firm value, corporate transparency is unable to moderate the relationship between capital structure and firm value, and corporate transparency is unable to moderate the relationship between managerial ownership and firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Neno Neno; Wiwit Irawati
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5499

Abstract

This study aims to determine the effect of Corporate Social Responsibility, Capital Intensity, and Corporate Governance on Tax Aggressiveness in Non-Cyclical Consumer Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2020. The population in this study used manufacturing companies in the Consumer Non-Cyclical sector as many as 93 companies. The sampling method in this study used a purposive sampling method, in order to obtain a sample of 15 manufacturing companies in the Consumer Non-Cyclicals sector. Sources of data used in this study is secondary data. Data analysis was performed using Eviews 9. The results of the simultaneous study of Corporate Social Responsibility, Capital Intensity, independent commissioners and audit committees have an effect on tax aggressiveness. Partially Corporate Social Responsibility has a significant and negative effect on tax aggressiveness, Capital Intensity, independent commissioners and audit committees have no significant effect on tax aggressiveness.
ANALISIS FACTORY OVERHEAD COST DAN DIRECT LABOR COST DALAM MENETAPKAN COST OF GOODS MANUFACTURED PADA UKM KUBE JASMINE Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5531

Abstract

The purpose of this study was to find out whether the Factory Overhead Cost and Direct Labor Costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 26, it can be seen that the Raw Material Cost has a tcount of 5.728 with a significance probability of 0.000, concluded that Factory Overhead Cost partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 6.837 with a significance of 0,000 can be concluded that Direct Labor Costs partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Factory Overhead Cost and Direct Labor Costs on Increasing Production Results
ANALISIS FAKTOR- FAKTOR YANG BERPENGARUH TERHADAP REALISASI PENDAPATAN ASLI DAERAH Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5532

Abstract

The purpose of this study is to find answers to determine the effectiveness of advertisement tax and the contribution of advertisement tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2018. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2017 to 2021. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of advertisement tax and the contribution of advertisement tax has a significant effect on local revenue. While partially the effectiveness of advertisement tax has a significant relationship to local revenue, however, the contribution of advertisement tax has a significant effect on local revenue at the Batam City Dispenda.

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