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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 620 Documents
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Efektivitas Tindak Lanjut Hasil Pemeriksaan Bpk Atas Laporan Keuangan Pemerintah Daerah Di Kalimantan Barat, Kalimantan Tengah, Dan Kalimantan Timur Charles Bohlen Purba
Jurnal Akuntansi Vol. 18 No. 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i2.561

Abstract

Follow-Up Activities To The Recommendations Of Bpk On The Inspection Results Of Local Government Financial Report (Lkpd) Constituting The Order Legislation That Must Be Done.
Analisis Faktor Fundamental Terhadap Harga Saham Pada Perusahaan Manufaktur Di BEI Periode 2009-2011 Henriyanto Wijaya, Happy Darmawan
Jurnal Akuntansi Vol. 18 No. 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i2.562

Abstract

The Purpose Of This Research Is To Obtain Empirical Evidence That The Fundamental Factors Significantly Influence The Stock Prices Of Manufacturing Companies Either Partially Or Simultaneously For The Years 2009-2011.
Kajian Atas Perbandingan Penyusutan Aktiva Tetap Menurut Akuntansi (Komersial) Dan Menurut Ketentuan Peraturan Perundang-Undangan Perpajakan Suparman .
Jurnal Akuntansi Vol. 18 No. 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i2.563

Abstract

The Existence Of Different Concepts, Measurements, Methods, And The Recognition Of Income And Expenses Between Accounting And Taxation Lead To Differences Between Accounting Income To Taxable Income.
Pengaruh Modal Intelektual Terhadap Kinerja Perusahaan Perbankan Denagn Ukuran Perusahaan Sebagai Variabel Kontrol Josephine Audreylia, Agustin Ekadjaja
Jurnal Akuntansi Vol. 18 No. 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i2.564

Abstract

The Purpose Of This Empirical Study Is To Analyze Whether Intellectual Capital And Its Components, Which Are Physical Capital, Human Capital, And Structural Capital Have An Effect In Banking Firm's Performance.
Determinasi Hubungan Pengetahuan Dewan Tentang Anggaran Dengan Pengawasan Dewan Pada Keuangan Daerah Studi Empiris Di Dprd Kabupaten Serang Banten Dadan Ramdhani
Jurnal Akuntansi Vol. 18 No. 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i2.565

Abstract

This Study Aims To Test The Relationship Determination Of The Councilor’s Knowledge About Budget With Council’s Oversight Upon Region Finance.
Owners Ethnicity And Strategic Management Accounting Antonius Singgih Setiawan; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.575

Abstract

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.
The Effect Of CSR; Credit Interest; And Bank Size On Financial Performance. Nurainun Bangun
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.576

Abstract

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.
The Implications Of CSR And GCG On Tax Avoidance R. Rosiyana Dewi; Itjang D Gunawan
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.577

Abstract

The disclosure of a company's social responsibility (CSR) showed how much the company has a motive for its environmental welfare; a company that has high responsibility prevents violations that have a negative impact on their environment, including tax evasion. This study aims to examine the effect of CSR disclosure on tax avoidance and test the GCG component, audit committee and independent commissioners in moderating the effect of CSR on tax avoidance. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained using a purposive sampling method with 108 samples. This research is quantitative research. The research test uses multiple regressions, such as goodness of fit test and hypothesis test. This study provides evidence that there is a positive influence between CSR on tax avoidance, besides that the audit committee as a moderating variable weakens the positive influence of CSR on tax avoidance, but independent commissioners are not proven as moderating variables between the effects of CSR towards tax avoidance.
Profitability Moderate The Effect Of Firm’s Characteristic On Capital Structure Ceacilia Srimindarti; Firdaus DamasSeptio Ardiansyah; Pancawati Hardiningsih; Rachmawati Meita Oktaviani
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.580

Abstract

The objective of this study is to examine and analyze the influence of the asset structure and the company size on the capital structure with profitability as a moderating variable. Company managers must make an efficient comparison between internal and external capital to maximize the benefits. The populations of this study areproperty and real estate companies which were listed in Indonesia stock exchange. The sample selection use purposive sampling method. The criteria which used for sampling were: (1) publishing financial statement; (2) make a profit; (3) holding data on asset structure and profitability; (4) using rupiah. The analysis tool usedin this research is PLS. The result of this study showed that asset structure and company size had a positive influence on the capital structure. Profitability moderate the influence of asset structure on the capital structure, and moderate the influence of the company size on a capital structure.
Analysis Of Non-Financial Determinants Of Company Value In Manufacturing Companies In Indonesia Dwi Asih Surjandari; Dewi Anggraeni; Deby Pratiwi Arlita; Riris Marintan Purba
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.584

Abstract

This study aims to investigate the nonfinancial determinants of Firm Value of manufacturing firms listed in the Indonesia Stock Exchange year 2013 up to 2017 period. The determinants represented by Good Corporate Governance (GCG), Firm Size, Dividend, Inflation Rate, Exchange Rate and Corporate Social Responsibility (CSR). The sampling method used purposive sampling and the analysis used Eviews 9.0 version. The study result shows that only one variable significantly affects Firm Value which is Institutional Ownership as proxied of GCG and the rest variables that are Independent Board another proxied of GCG, Firm Size, Dividend, Inflation Rate, Exchange Rate, and CSR does not significantly affect the Firm Value. All independent variables significantly affect Firm Value weakly simultaneously. This study implies that in formulating firm improvement performance strategy, a manufacturing firm is suggested to consider nonfinancial determinants of firm value that is Good Corporate Governance (GCG), Firm Size, Dividend, Inflation Rate, Exchange Rate and Corporate Social Responsibility (CSR).

Page 38 of 62 | Total Record : 620

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