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Jurnal Akuntansi

EJA
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Published by Universitas Tarumanagara

ISSN : 14103591 EISSN : 25498800 DOI : 10.24912

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 620 Documents

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Pengaruh metode penilaian persediaan, nilai persediaan, dan gross profit margin terhadap market value perusahaan yang terdaftar di bei tahun 2007-2009 Ngadiman, Ngadiman; Theresia, Florence
Jurnal Akuntansi Vol 15, No 2 (2011): May 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i2.204

The title of this research "The Correlation Analysis of Inventory Valuation Method Implementation, Inventory Value, and Gross Profit margin to Manufacture Companies Market Value Listed on Indonesia Stock Exchange'', which its objective is to provide the empirical evidences about the inventory valuation method implementation, inventory value, and gross profit margin to company's market value. The object of this research is the manufacture companies which are listed os Indonesia Stock Exchange on the period of 2007-2009. Research sample was selected by using the purposive sampling and obtained 45 sample companies which are consists of 8 companies which are implementing the average inventory method and 3 7 companies are implementing the FIFO inventory method. The hypothesis testing method used the multiple linear regression method.The result of this research shows that as collectively the inventory valuation method, inventory value, and gross profit margin significantly affected the market value. And as individually, the variable that significantly affects the market value is just inventory value while inventory valuation method and gross profit margin have no significant influence to the market value.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Gunawan, Juniati
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aims to find out the influence of corporate social responsibility (CSR) and corporate governance (CG) with tax aggressiveness. Sample in this study is 42 with criterias: companies in Indonesia whichprovide sustainability reports in 2014 and obtain positif profit. Ã‚Â Analysis were conducted byusing multiple regression analysis. The result shows that CSR significantly influencetax aggresiveness. The more extensive CSRdisclosures, it seems that companies tend to be more aggressive in applyingtax. On the other hand, this study finds that corporate governance (CG) does not significantly influence tax aggressiveness. A good corporate governance score doesnot mean an effective corporate governance mechanism in combating un ethical behavior of managers in managing taxes.

Faktor Ã¢â‚¬â€œ faktor yang mempengaruhi profitabilitas dan dampaknya terhadap manajemen laba Agustina, Agustina; Sulia, Sulia; Rice, Rice
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management. Population for this study was 65 natural resource company listed in Indonesia Stock Exchange Period 2012-2015. Based on purposive sampling method, 21 natural resource company was selected (or 84 observation). Data was selected from the companiesÃ¢â‚¬â„¢ financial reports and analysed by using path analysis. This study found that debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee simultaneously affect profitability and earning management. Partialy, only independent board affect profitability and only institutional ownership andÃ‚Â public ownership affect earning management. Futhermore, profitability can only mediate the affect of institutional ownership, public ownership and independent board to earning management.

Pengaruh konservatisme terhadap efisiensi investasi dan agency cost sebagai variabel moderasi pada perusahaan yang melakukan merger dan akuisisi di asia tenggara Juliani, Dina; Wardhani, Ratna
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This research aim to exmine the effect conservatisme on investment efficiency and agency cost as moderating variable. This research is conducted on public companies doing megers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and Thailand from 2012-2016. The results show that conservatism has a positive effect on investment efficiency and agency cost strengthens the positive influence of conservatism on investment efficiency

FAKTOR YANG PENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK BAGI MAHASISWA PTS WASTA DENGAN PENDEKATAN REASONED ACTION MODEL Lukman, Hendro; Juniati, Carolina
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Tujuan dari penelitian ini adalah untuk mengalisis pengaruh nilai instrinsik, gender,pengaruh orang tuan, persepsi mahasiswa dan pertimbangan pasar untuk memilih karir sebagai akuntan publik. Riset ini dilaksanakan berdasarkan fenomena yang terjadi saat ini di mana jumlah pemegang gelar akuntan yang banyak namun yang berprofesi sebagai akuntan publik sedikit sekali. Teori Reasoned Action Model (TRA Model) yang menilai prilaku (instrinsik) dan norma subyektif (pengaruh orang tua) menjadi dasar dari prilaku individu sebagai dasar penelitian ini. Subyek dari penelitian ini adalah mahasiswa akuntansi di perguruan tinggi swasta di Jakarta yang kebanyakan mereka bekerja di kantor akuntan publik setelah mereka lulus. Jumlah sampel 196 responden yang diperoleh dengan menyebarkan kusioner secara langsung dan diproses menggunakan SPSS versi 21. Hasil penelitian ini menunjukkan nilai instrinsik, persepsi mahasiswa dan pengaruh orang tuan mempunyai signifikan terhadap kecenderungan mahasiswa bekerja sebagai akuntan publik, sementara gender dan pertimbangan pasar kerja tidak mempunyai efek signifikan. Berdasarkan TRA Model, hasil riset ini konsisten dengan TRA Model. Dengan demikian, peranan Institut Akuntan Publik Indonesia (IAPI) dan pergutuan tinggi harus berperan aktif menciptakan informasi yang jelas mengenai prospek profesi sebagai akuntan publik.The objective of this study was to analyze the influence of intrinsic value, gender, parental influence, perception of student and labor market considerations for choosing a career as a public accountant. This research is done based as a phenomenon that occurs today, which is the number of people who holds accountant in Indonesia but at least who pursue as a public accountant. Theory of Reasoned Action Model (TRA Model), which suggests that the attitude (intrinsic value) and subjective norm (parental influence) became the basis for the behavior of the individual as the premises of the study. The subjects of this study were students majoring in accounting at the private university in Jakarta that many graduates working in public accounting firms. The sample in this study amounted to 196 respondents through spreading a questionnaire to students diretly, and processed using SPSS Version 21. The results are intrinsic values, perceptions of student and parental influence has a significant influence on the tendency of students to work as a public accountant, while gender and labor market considerations does not have a significant effect. According to The TRA Model, this research result is consistent with TRA model. Therefore, the role of associations of public accountants in the case of Indonesian Institute of Certified Public Accountants (IAPI) and the universities must play an active role creates a clear prospect information and public accounting profession.

The Effect Of Financial Ratio On Company Value With Inflation As A Moderation Variable Michael, Herman Ruslim,
Jurnal Akuntansi Vol 23, No 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study empirically examines the effect of capital structure, company growth, and profitability on firm value with inflation as a moderating variable in issuers in 2012-2015. The sample of this study was 245 issuers. The research method uses the Generalized Method of Moments (GMM) method. The result of this study is indicated that partially positive and significant effect on firm value (PBV) is the capital structure variable (DAR) and profitability (ROA), while company growth (growth) partially has a negative and no significant effect on firm value. Therefore, inflation moderates the effect of the relationship of profitability on firm value. The result of Simultaneous test showed that there is a significant effect of capital structure, company growth, profitability, and inflation simultaneously on firm value. This is indicated by the result of R-squared 19.3141% which indicated that variations in company value can be explained by variable capital structure, company growth, profitability and inflation of 19.3141% and the remaining 80.6859% explained by other factors.

ANALISIS EMPIRIS FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN HIGH PROFILE DI INDONESIA Matondang, Jessica Lorena; Yustrianthe, Rahmawati Hanny
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aims to analyze the factors that affect the company value (empirical study on high profile companies listed on the Indonesia Stock Exchange period 2011- 2014). The sample in this research were 37 companies. Data were analyzed by using path analysis.The results showed that the profitability, public ownership, board of commissioners, media disclosure, leverage, and managerial ownership have no effect on disclosure of corporate social responsibility. Political costs have effect on disclosure of corporate social responsibility. profitability, political costs and leverage affect the company value. Public ownership, board of commissioners, managerial ownership and disclosure of corporate social responsibility have no effect on the value company. Profitability, political costs, public ownership, board of commissioners, media disclosure, leverage and managerial ownership have no effect on disclosure of corporate social responsibility simultaneously. Profitability, political costs, public ownership, board of commissioners, leverage, managerial ownership and disclosure of corporate social responsibility have effect on value company simultaneously.Studi ini bertujuan menganalisis secara empiris faktor-faktor yang memengaruhi nilai perusahaan pada perusahaan high profile yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Sampel dalam penelitian ini adalah 37 perusahaan high profile di Bursa Efek Indonesia. Data dianalisis dengan menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa Profitabilitas, Kepemilikan Saham Publik, Dewan Komisaris, Media Pengungkapan, Leverage dan Kepemilikan Saham Manajerial tidak berpengaruh pada Pengungkapan Corporate Social Responsibility. Biaya politik memiliki pengaruh pada Pengungkapan Corporate Social Responsibility. Profitabilitas, Biaya Politis dan leverage memiliki pengaruh pada nilai Perusahaan. Kepemilikan Saham publik, Dewan Komisaris, Kepemilikan Saham Manajerial dan Pengungkapan Tanggung Jawab Sosial Perusahaan tidak berpengaruh pada Nilai Perusahaan. Profitabilitas, Biaya Politis, Kepemilikan Saham Publik, Dewan Komisaris, Pengungkapan Media, Leverage dan Kepemilikan Saham Manajerial tidak berpengaruh pada Pengungkapan Corporate Social Responsibility secara bersamaan. Profitabilitas, Biaya Politis, Kepemilikan Saham Publik, Dewan Komisaris, Leverage, Pengungkapan Kepemilikan Saham Manajerial dan Corporate Social Responsibility memiliki pengaruh pada nilai perusahaan secara simultan

Pengaruh CAMEL Dalam Memprediksi Kebangkrutan Bank Nugroho, Vidyarto
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Tujuan dari penelitian ini adalah memberikan bukti empiris tentang menggunakan rasio keuangan untuk memprediksi kebangkrutan bank.

PENGARUH SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan) Ngadiman, Ngadiman; Huslin, Daniel
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Tujuan penelitian ini adalah untuk menganalisis pengaruh sunset policy, tax amnesty, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di KPP Pratama Jakarta Kembangan. Populasi dalam penelitian ini adalah seluruh Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kembangan.Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Kembangan.Pengambilan sampel dilakukan dengan menggunakan Metode simple random sampling. Metode Analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (uji R2 ), uji regresi stimultan (Uji F), dan uji regresi parsial (uji t). Berdasarkan hasil penelitian analisis data yang diketahui bahwa sunset policy berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung -1,045 > t tabel 2,000 dengan nilai signifikansi (0,299) > 0,05 sehingga H1 ditolak. Tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,654 > t tabel 2,000 dengan nilai signifikansi (0,000) < 0,05 sehingga H2 diterima. Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,221 > t tabel 2,000 dengan nilai signifikansi (0,002) < 0,05 sehingga H3 diterima. Variabel sunset policy, tax amnestyÃ‚Â dan sanksi pajak dapat digunakan untuk menjelaskan kepatuhan wajib pajak sebesar 21,7%The purpose of this study was to analyze the effect of sunset policy, tax amnesty and tax penalties on tax compliance individual conducting business and work freely in STO Kembangan Jakarta. The population in this study are all registered taxpayer in KPP Pratama Jakarta Kembangan. The number of samples in this study were 100 respondents in Kembangan area. Sampling was done using simple random sampling method. Data analysis method used in this research is done by using multiple regression analysis, validity, reliability, classic assumption test, the coefficient of determination (R2 test), stimultan regression test (Test F), and partial regression test (t test). Based on the results of data analysis known that the sunset policy and no significant negative impact on tax compliance. T test results showed t value -1.045> t table 2.000 with a significance value (0.299)> 0.05 so that H1 is rejected. Tax amnesty positive and significant impact on tax compliance. T test results showed t value 3.654> t table 2.000 with a significance value (0.000) <0,05 so that H2 is accepted. Sanctions tax positive and significant impact on tax compliance. T test results showed t value 3.221> t table 2.000 with a significance value (0.002) <0,05 so H3 is received. Variable sunset policy, tax amnesty and tax penalties can be used to explain the tax compliance of 21,7%

Pengaruh Ukuran Perusahaan, Ukuran Dewan Ko,Isaris, Profitabilitas Dan Leverage Terhadap Pengungkapan Tanggungjawab Sosial Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Lie Sha, Thio
Jurnal Akuntansi Vol 18, No 1 (2014): January 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This Study Aims To Obtain Empirical Evidence Of The Effect Of Firm Size, The Size Of Board Of Commissioners, Profitability And Leverage On The Disclouse Of Social Responsbility In Manufacturing Companies On The Stock Exchange In 2009-2011.

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Home Page

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Phone +625655508-9

Journal Mail Official submisipaper@fe.untar.ac.id

Editorial Address Jln. Tanjung Duren Utara No.1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

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Contact Name
https://ecojoin.org/index.php/EJA

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submisipaper@fe.untar.ac.id

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+625655508-9

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submisipaper@fe.untar.ac.id

Editorial Address
Jln. Tanjung Duren Utara No.1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

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Kota adm. jakarta barat,

Dki jakarta

INDONESIA