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INDONESIA
Jurnal Akuntansi
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 619 Documents
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STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU DISFUNGSIONAL AUDIT Istiqomah.P.P, Sarah Fitriani; Y, Rahmawati Hanny
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.505 KB) | DOI: 10.24912/ja.v21i2.194

Abstract

This study aims to examine and analyze the locus of control, turnover intention, time budget pressure, the performance auditor, leadership styles, organizational commitment to audit dysfunctional behavior. This type of research in this research is qualitative research. The population in this study is the auditors who work in public accounting firms throughout Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 32 KAP with 256 respondents. Analysis data are using regression analysis. The result of this research is the locus of control, turnover intention,time budget pressure, and performance have an influence on the behavior of dysfunctional audit. Leadership style and organizational commitment has no effect on audit dysfunctional behavior. And locus of control, turnover intention, time budget pressure, the performance auditor, leadership style and organizational commitment together have an influence on the behavior of dysfunctional audit.
A Model of Waste Management Improvement in Indonesia Lanita Winata, Yefta. A. K. Noegroho, Suzy Noviyanti, Jony. O. Haryanto,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.144 KB) | DOI: 10.24912/ja.v23i3.604

Abstract

Waste management (garbage) is an important thing and cannot be negotiated by any companies. By applying a good waste management system, companies will be the companies that are pro-environment and they will be positively appreciated by their stakeholders. This study aims to examined the factors that influence the waste management and their impacts on the financial performance of the company through a model to determine the antecedents of commitment and waste management program that eventually lead to improve financial performance. This research was conducted by distributing questionnaires to 100 managers of companies that implement waste management programs. The results showed that there was a positive influence of awareness and legal compliance towards its environmental commitments and positive influence on the environmental commitment program of waste management and waste management programs towards the financial performance of the company. The waste management program could make the companies prepare their operation better and minimize their environment cost. This study also gives a boost to companies that wants to improve the company's financial performance through waste management program
PEMBUDAYAAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI BAGI PELAKU USAHA KECIL MENENGAH Puspitaningtyas, Zarah
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.789 KB) | DOI: 10.24912/ja.v21i3.242

Abstract

The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses “batik” sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.
INFORMASI AKUNTANSI DAN NON AKUNTANSI PADA FENOMENA UNDERPRICING YANG TERJADI SAAT PENAWARAN UMUM SAHAM PERDANA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kurniawan, Lydia
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.673 KB) | DOI: 10.24912/ja.v18i3.271

Abstract

Abstract: In order to expand their business in several ways, for example companies can offer their shares to the general public. Underpricing is a phenomenon that often appears and is experienced by companies that conduct an Initial Public Offering on the various stock exchanges in the world, where the IPO price is set lower than the true value of the company. Underpriced shares often occur because of information asymmetry or inequality of information that occurs in the group of investors who have information and a group of investors who do not have the information about the prospects of the issuer company. This study examined whether the age of the firm, firm size, and return on assets (ROA) affect the level of IPO underpricing on the company at the Indonesian Stock Exchange. This study was measured by Initial Return underpricing. The objects in this study are 32 companies that did the initial public offering in 2002 to 2004 at the Indonesia Stock Exchange and experienced under pricing . Conclusions from the study indicate that the companies age and their size variables are not shown to affect the dependent variable Underpricing, while the variable Return on Assets (ROA) Under pricing are shown to affect the dependent variable at a significant level of 5%.
Analisis pengaruh informasi laba terhadap perilaku investor di pasar sekunder Farichah, Farichah
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.174 KB) | DOI: 10.24912/ja.v22i1.327

Abstract

After going through initial public offering process, the company must trade its shares in the secondary market. Companies should conduct signaling to users, such as investors and potential investors by providing information that can be utilized as a basis for investment decision making. The information announced (which includes earnings information) is expected to have a quality that allows investors and potential investors to predict company performance in the future. This study was conducting  to investigate investors behaviour by observing trading volume, stock returns and earnings response coeffesient (ERC) in the short and long term. This study uses data and samples from the Indonesia Stock Exchange from 2006 to 2015. Hypothesis testing is done by using multiple linear regression and independent sample t test. The result showed that earnings information give effect to trading volume, stock returns, and ERC  in short term (one year after IPO)  and  long term (for 5 years or more after IPO). The next result in the short term the stock trading volume, stock returns, and ERC is greater when compared with the volume of stock trading, stock returns, and ERC in the long term.
TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014 Astuti, Titiek Puji; Aryani, Y Anni
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.5 KB) | DOI: 10.24912/ja.v20i3.4

Abstract

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.
The Importance of Sustainability Reports In Non-Financial Companies Shinta Melzatia, Caturida.M.Doktoralina, Dewi Anggraini,Safira,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.865 KB) | DOI: 10.24912/ja.v22i3.394

Abstract

The sustainability report (SR) has become a necessity for companies. Its role is crucial for the development of a company because it includes both social and environmental aspects. However, there are still companies that have not properly conducted sustainability report disclosures (SRDs). Therefore, this study aims to examine the effects of profitability, leverage and liquidity on SRDs. In particular, we explore the implications of regulations that require the disclosure of environmental and social information in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sample in this study was 65 from 13 companies that met the criteria, and the study utilised the purposive sampling method. The study results found that first, profitability proxied by return on assets (ROA) did not significantly influence SRDs. Second, leverage proxied by debt to assets ratio (DAR) has a significant negative effect on SRDs, and third, the liquidity proxied by the current ratio (CR) has a significant negative effect on SRDs. The results of this study are expected to increase knowledge for readers, especially investors, so they can pay better attention to a company's social and environmental activities when investing.
PENGARUH BOOK TAX DIFFERENCES DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA S, Azzahra Salsabiila; Pratomo, Dudi; Nurbaiti, Annisa
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.781 KB) | DOI: 10.24912/ja.v20i2.61

Abstract

Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbedaan permanen dan perbedaan temporer akibat dari perbedaan kebijakan akuntansi dan fiskal. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor food and beverageyang terdaftar di BEI tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 15 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 75 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah regresi data panel dengan menggunakansoftware Eviews 8.0.Hasil penelitian menunjukan bahwa Perbedaan Permanen, Perbedaan Temporer dan Aliran Kas Operasisecara simultan berpengaruh signifikan terhadap Persistensi Laba. Sedangkan secara parsial Perbedaan Permanen, Perbedaan Temporer tidak berpengaruh terhadap Persistensi Laba danAliran Kas Operasiberpengaruh signifikan dengan arah positif terhadap Persistensi Laba. Berdasarkan hasil penelitian, maka untuk menilai kinerja perusahaan selain menggunakan laba, investor dan pihak lain dapat menggunakan aliran kas operasi sebagai alternatif lain yang menunjukkan performa perusahaanEarning persistence is a component of Earning quality. This research aims to determine the effect of book tax differences and operating cash flow toward earning persistence. Book tax differences variable is projected with permanent difference and temporary difference variable because of the differences between accounting and fiscal policy. The population in this study are food and beverage sub sector manufacturer companies listed on Indonesia stock exchange during 2010 to 2014. The sample selection technique used is purposive sampling and 15 companies that are included within five-years period in order to get 75 samples were observed. The method of data analysis used in this research is panel data regression using the software Eviews 8.0. The results showed that the Permanent Differences, Temporary Differences and Operating Cash Flow have simultaneously significant effect on earning persistence. While partially Permanent Difference, Temporary Difference did not have any affect on Earning Persistences and Operating Cash Flow significantly affects the Earning Persistence in a positive direction. Based on the results, beside using Earnings, investors and other parties can use operating cash flows as an alternative to evaluate the performance of the company
Prosedur Mekanisme Pembiayaan Investasi Melalui Leasing ., Edalmen
Jurnal Akuntansi Vol 3, No 1 (1999): January 1999
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1426.793 KB) | DOI: 10.24912/ja.v3i1.486

Abstract

Leasing is a agreement between the legal owner of land, property , euipment oe other capital goods (the lessor) and a third party (person or company).
PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Tiaras, Irvan; Wijaya, Henryanto
Jurnal Akuntansi Vol 19, No 3 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.258 KB) | DOI: 10.24912/ja.v19i3.87

Abstract

Tujuan dari penelitian ini adalah menganalisa pengaruh likuiditas, leverage¸ manajemen laba, proporsi komisaris independen, dan ukuran perusahaan terhadap tingkat agresivitas pajak perusahaan. Penelitian ini menggunakan industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2011 sebagai populasi. Dengan menggunakan teknik purposive sampling, 148 data terpilih sebagai sampel. Hasil analisis regresi berganda menunjukan bahwa manjamen laba dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap tingkat agresivitas pajak perusahaan. Sementara untuk likuiditas, leverage, dan proporsi komisaris independen tidak menunjukan pengaruh yang signifikan terhadap tingkat agresivitas pajak perusahaan.The purpose of this research is to analyze the effect of liquidity, leverage, earnings management, proportion of independent commissioner, and firm size on the level of company tax aggressiveness. This research uses manufacturing industries listed on Bursa Efek Indonesia in 2010-2011 as the population. Using purposive sampling technique, 148 data are selected as samples. The result of multiple regression analysis shows that the impact of earnings management and firm size on the level of company tax aggressiveness is significant. Therefore liquidity, leverage, and proportion of independent commissioner show no significant effect on the level of corporate tax aggressiveness.

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