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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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The Characteristics Of Users Derivative Company Towards The Company’s Value Agustin Ekadjaja, Margarita Ekadjaja, Henny,
Jurnal Akuntansi Vol 23, No 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.58 KB) | DOI: 10.24912/ja.v23i1.460

Abstract

The use of derivative instruments can be used to control financial risk to be able to drive an increase in company value. The contribution of this study is to seek the relationship between variables that can increase company value, then increasing the value of the company can achieve the company's goal of increasing shareholder prosperity. The population in this study are all companies listed in the Sharia Stock Index on the Indonesia Stock Exchange in 2014-2016. Multiple linear regression analysis is used to test the hypothesis. The result of the test showed that the Return On Asset and firm size variables have a significant positive effect on the firm value of derivative users. While capital expenditure and dividend yield showed that there is no significant effect on firm value and the leverage variable showed a significant negative effect on firm value.
PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN Kwarto, Febrian
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 (204.338 KB) | DOI: 10.24912/ja.v19i3.82

Abstract

Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan. Opini audit going concern merupakan peringatan awal (early warning) bagi para pengguna laporan keuangan guna menghindari kesalahan pengambilan keputusan. Penerimaan opini audit going concern dapat di pengaruhi oleh opinion shopping dan pengalaman Auditor. Penelitian ini bertujuan menganalisis opinion shopping dan pengalaman Auditor terhadap penerimaan opini audit going concern pada perusahaan auditan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling yaitu pimpinan perusahaan atau kepala keuangan (kepala accounting/manajer keuangan) yang sudah diaudit oleh Kantor Akuntan Publik di Kota Tangerang, yang memiliki Pengalaman minimal 2 tahun. Jumlah kuesioner yang dianalisis adalah 50 kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Berdasarkan hasil penelitian ini menunjukan bahwa opinion shopping berpengaruh positif dan signifikan terhadap penerimaan opini audit going concern. Sedangkan pengalaman Auditor tidak berpengaruh positif dan tidak signifikan terhadap penerimaan opini audit going concern.Companies that get the of the auditor's going concern opinionwas caused of conditions and events that give rise to doubts about the viability of a company. Going concern audit opinion is an early warning for the users of the financial statements in order to avoid decision-making errors. Going concern audit opinion can be influenced by the opinion shopping and Auditorexperience. This study aimed to analyze the opinion shoppingand Auditor experienceon going concern audit opinion on the company's audited. The sampling technique in this research was purposive sampling, there arethe director of the company or chief financial officer (chief accounting/finance managers) that have been audited by Public Accountant in Tangerang, which has a minimum of 2 years experience. The number of questionnaires analyzed were 50 questionnaires. The data analysis technique used in this study is multiple regression analysis. Based on the results of this study indicate that opinion shopping have positive and significant impact on going-concern audit opinion. While there is no positif and significant impact on the going-concern audit opinion
Peran Strategi Bersaing Dalam Moderasi Hubungan Antara Intelektual Capital dan Nilai Perusahaan ., Istianingsih
Jurnal Akuntansi Vol 16, No 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.735 KB) | DOI: 10.24912/ja.v16i2.528

Abstract

Tujuan penelitian ini adalah untuk meneliti peran dan strategi bersaing sebagai vaiabel moderating dalam hubungan antara intelektual capital dan kinerja perusahaan.
PENGARUH MANAJEMEN LABA DAN PERBEDAAN PEMBUKUAN MENURUT PAJAK DAN AKUNTANSI TERHADAP PERINGKAT OBLIGASI Chandra, Cerelia; Hanna, Hanna
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.743 KB) | DOI: 10.24912/ja.v19i2.98

Abstract

Penelitian ini bertujuan untuk menguji apakah manajemen laba dan perbedaan pembukuan menurut pajak dan akuntansi berpengaruh terhadap peringkat obligasi. Pemilihan sampel dalam penelitian ini menggunakan metode purposive samplingdari perusahaan-perusahaan yang go public di BEIdan menerbitkan obligasi secara berturut-turut dari bulan Januari 2010 sampai Juni 2013. Perusahaan yang terpilih menjadi sampel penelitian ini berjumlah 13 perusahaan atau sebanyak 182 data observasi. Dalam penelitian ini digunakan metode regresi linier berganda.Hasil penelitian ini menunjukkan bahwa manajemen laba tidak memiliki pengaruh yang signifikan terhadap peringkat obligasi. Perbedaan pembukuan menurut pajak dan akuntansi (book-tax difference) berpengaruh positif dan signifikan terhadap peringkat obligasi.This study aimed to test the effect of earnings management and book-tax differences to the bond ratings. The sample in this study are gathered by using purposive sampling from all companies that listed on the Indonesian Stock Exchange and issued bonds in a row from January 2010 to June 2013. The Company elected as sample amounted to 13 companies or as many as 182 of observation data. In this study, we used multiple linear regression method. The results showed that earnings management does not have a significant effect on bond ratings. While book-tax difference has a positive and significant effect on bond ratings.
Efektifitas Pengawasan Terhadap Pengelolaan Keuangan Negara: Studi Kasus Pengawasan Oleh Pemeriksa Kepolisian, Kejaksaan, Dan Kpk Terhadap Penyimpangan Atas Pengelolaan Keuangan Negara Purba, Charles Bohlen
Jurnal Akuntansi Vol 18, No 1 (2014): January 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.657 KB) | DOI: 10.24912/ja.v18i1.554

Abstract

In The Middle Of The Concerns The Fact Limited Budget And Demands Repair The Welfare Of The People The Indonesians Nation Still Not Able To Manage Finance Country Well.
PERAN AKUNTAN BERBASIS VALUES DRIVEN ACCOUNTING SEBAGAI UPAYA PENCIPTAAN DAYA SAING BERKELANJUTAN Amerieska, Siti
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.919 KB) | DOI: 10.24912/ja.v21i1.134

Abstract

Persepsi dan fokus dalam akuntansi perlu adanya pergeseran paradigma dalam menghadapi turbulence ekonomi (kondisi ketidak pastian usaha).Peran seorang akuntan tidak hanya sekedar sebagai compliance driver, yang memiliki tugas menyusun laporan keuangan saja, melainkan dapat memberikan nilai tambah value driven kepada organisasi bisnis sebagai partner pengambilan keputusan yang berfokus pada kinerja, perolehan laba pasar dan perbaikan. Penelitian ini bertujuan untuk memberikan ide atau pemikiran strategis kepada akuntan agar dapat lebih terlibat dalam peran value driven. Jenis pada penelitian ini berupa penelitian deskriptif. Pembahasan artikel ini tentang membangun paradigma akuntan sebagai value driven, bagaimana menggeser fokus biaya menjadi pada kinerja, menggeser paradigma technical cost menjadi level strategic. Selain paradigma value driven yang dibangun, dalam artikel ini juga dibahas pemetaan level strategic peran akuntan yang selama ini terjadi di dunia bisnis. Setelah adanya pemetaan level peran akuntan kemudian di analisis bagaimana peran akuntan ini dapat menghadapi resiko ketidak pastian usaha di era Masyarakat ekonomi Asean.
Analysis of Non-Financial Determinants of Company Value In Manufacturing Companies in Indonesia Riris Marintan Purba, Dwi Asih Surjandari, Dewi Anggraeni, Deby Pratiwi Arlita,
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 | Full PDF (844.775 KB) | 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).
DIVERSIFIKASI USAHA DAN MANAJEMEN LABA DENGAN PENDEKATAN CONDITIONAL REVENUE MODEL Haryanto, Matthew; Lina, Lina
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 (189.51 KB) | DOI: 10.24912/ja.v21i2.200

Abstract

Generally, go public companies are belong to large-scale companies or even international ones. Mostly those companies have more than one business divisions, therefore the financial reports might be published in more than one segments. According to Financial Accounting Standard 5, the company financial reports can be distinguished between geographical segments and operating segments. This study aims to give the empirical evidence about the influence of the business diversification towards earnings management. The amount of the geography segments and the operating segments are used as proxy to represent the business diversification. The earnings management is measured by conditional revenue model. The data is collected from the company annual reports by accessing through Indonesia Stock Exchange website for period 2011-2013. The sampling method used is purposive sampling. Data analysis used multiple linear regressions. The result of the study shows that the geography segments have no influence on the earnings management, meanwhile the operating segments have positive influence on earnings management.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY BERBASISKAN KARAKTERISTIK SOCIAL BANK TERHADAP KINERJA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Putranto, Yohanes Andri; Kewal, Suramaya Suci
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 (187.167 KB) | DOI: 10.24912/ja.v18i3.277

Abstract

The purpose of this study is to test empirically the effect of Corporate SocialResponsibility (CSR) on the financial performance of banking companies listed in the Indonesia Stock Exchange (IDX). In contrast to previous studies, this study uses the social bank characteristics for the measurement of CSR. Social bank characteristics are a proxy of sustainability development. The company's performance is proxied by Tobin's Q. The sample was banking companies listed on the IDX in 2008 to 2012. This study used a multiple regression model and the R software to test the hypothesis. At the 5% significance level, the results show that CSR significantly affects the financial  performance of banking companies listed in the IDX. The regression coefficient of CSR  on corporate performance is -0.075769, thus CSR as measured by the social bank characteristics as a proxy of sustainability development is significantly negative on firm financial performance as measured by Tobin's Q. In other words, CSR-basedsustainability development does not affect the increase of financial performance of banking companies that are listed in the IDX.
Impacts of financial distress on real and accrual earnings management Muljono, Danella Rachel; Suk, Kim Sung
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.963 KB) | DOI: 10.24912/ja.v22i2.349

Abstract

This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from 259 publicly-listed companies and 20 sub-industries in Indonesia from the year 2005 to 2014. Financial distress causes a significant increase of real earnings management and a significant decrease of accruals earnings management. It means that the healthier the company, the bigger the magnitude of real earnings management that is conducted through managing production costs and discretionary expenses. On the other hand, the lower the financial health of the company, the bigger the magnitude of accruals earnings management that is conducted through managing discretionary component of accruals.

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