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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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PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, NET PROFIT MARGIN, RETURN ON EQUITY, DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010 – 2013 Sha, Thio Lie
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 (166.591 KB) | DOI: 10.24912/ja.v19i2.99

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kebijakan Dividen, Likuiditas, NPM, ROE, dan PBV terhadap harga saham pada perusahaan manufaktur pada tahun 2010–2013. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia padatahun 2010 – 2013. Penelitian ini menggunakan 72 data dengan 18 perusahaan yang dipilih per tahun. Alatanalisis yang digunakan dalam penelitian ini adala hanalisis linier berganda dengan menggunakan program komputer SPSS versi 21.0. Hasil penelitian menunjukkan bahwa secara bersama-sama, Kebijakan Dividen, Likuiditas, NPM, ROE, dan PBV mempunyai pengaruh yang signifikan terhadap harga saham. Secara parsial, Kebijakan Dividen mempunyai pengaruh yang signifikan terhadap harga saham, sedangkan Likuiditas, NPM, ROE, dan PBV tidak berpengaruh signifikan terhadap harga sahamThis research aimed to analyze the effect of Dividend Policy, Liquidity, NPM, ROE, and PBV on stock prices of manufacturing companies in 2010 – 2013. Samples were manufacturing companies that listed in Indonesia Stock Exchange in 2010 – 2013. This research uses 72 data with 18 selected companies per year. The analysis tool used in this research is multiple linear regression using SPSS computer program version 21.0. The results show that Dividend Policy, Liquidity, NPM, ROE, and PBV jointly have significantly affected the stock price. Partially, Dividend Policy have significantly affected the stock price, whereas Liquidity, NPM, ROE, and PBV have not significantly affected the stock price
Penilaian Harga Wajar Saham Pada Bank Abc Dengan Menggunakan Pendekatan Pasar (Metode Perusahaan Pembanding Dan Metode Transaksi Sebelumnya) Cahyadi, Hadi
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 (147.711 KB) | DOI: 10.24912/ja.v18i1.555

Abstract

This Share Valuation Study Is Performed To Provide A Highlight On How Much Investors Are Willing To Pay To Buy A Bank In Indonesia As Refer To Its Fair Market Value
PROFITS: A CASE OF EXCHANGE RATE VOLATILITY Budiono, Gatut L; Firdayasa, Agnesya
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 (159.486 KB) | DOI: 10.24912/ja.v21i1.135

Abstract

The purpose of this research was to measure the effect of exchange rate volatility on the companies’ profit in food and beverages sub sector with revenue and expenses as an intervening. The analysis technique used in this research was regression and path analysis.  The financial statement and middle exchange rate of first quarter of 2012 to 2015 third quarter IDX and BI secondary data was incorporated in the research. These research result showed that the exchange rate volatility may affect companies’ profit in food and beverages sub sector either directly or indirectly.
The Influence of CEO Narcissism on Corporate Social Responsibility Disclosure Debby Ratna Daniel, Kadek Ernawan,
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 (469.094 KB) | DOI: 10.24912/ja.v23i2.587

Abstract

This study examined the influence of CEO narcissism on the corporate social responsibility disclosure. The research sample used in the study is mining companies listed on the Indonesia Stock Exchange for the 2015-2018 periods, with a total of 30 companies. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The results of this study supported the research hypothesis that CEO narcissism has positive effects on the corporate social responsibility disclosure. CEO's tenure at the company, CEO ownership of company shares, debt to asset ratio and company size also affect the corporate social responsibility disclosure. The results of the study are consistent with the upper echelon theory that the organization is a reflection of its top management and the characteristics of top management influence the results of the organization. The results of this study contribute to the upper echelon research and corporate social responsibility disclosure.
KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN Oktaviani, Rachmawati Meita; Hardiningsih, Pancawati; Srimindari, Ceacilia
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 (148.748 KB) | DOI: 10.24912/ja.v21i2.201

Abstract

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.
Analisis pengaruh perbedaan antara laba akuntansi dengan laba fiskal pada perusahaan dagang terhadap pertumbuhan laba, akrual dan harga saham Nataherwin, Nataherwin
Jurnal Akuntansi Vol 17, No 2 (2013): May 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i2.289

Abstract

This study investigates the role of book-tax differences in indicating the growth of earnings, accruals and investor expectation that reflected in stock price for one period ahead earnings. The methods of research that used in is pooled regression and the technic that used in is purposive sampling, i.e. the choice of sample is being selected by researcher. Using the earnings data of 26 (twenty six) trading companies from the year 2004-2007, the results showed that firm years with large positive (negative) book-tax differences (book income in excess of taxable income) have earnings that are higher than firm years with small book-taxes differences. Furthermore, there are no effect between accruals and investor expectation that reflected in stock price with one period ahead earnings. This study has limitations. One of its is the number of sample is relative short and the sample is not random. The other is the period of study is relative short, only 4 years.
Aggressiveness tax in indonesia Dewi, Sofia Prima; Cynthia, Cynthia
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 (264.741 KB) | DOI: 10.24912/ja.v22i2.350

Abstract

The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015. This study used a sample of sixty-four manufacturing companies. This study uses a software program Eviews for data processing. These results indicate that liquidity has an influence on tax aggressiveness, while corporate social responsibility, earnings management, and firm size have no influence on tax aggressiveness.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KEPALA DAERAH, TINDAK LANJUT TEMUAN AUDIT TERHADAP OPINI Pratiwi, Ristu; Aryani, Y Anni
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 (281.993 KB) | DOI: 10.24912/ja.v20i2.52

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, kepala daerah, dan tindak lanjut hasil temuan audit terhadap opini audit. Penelitian ini dilakukan pada pemerintah daerah seluruh Indonesia dengan menggunakan sampel sebanyak 737 pemerintah daerah. Pengambilan sampel dengan metode purposive judgement sampling. Sumber data menggunakan LKPD tahun 2012 dan 2013, dan buku profil kepala daerah, sedangkan metode analisis data menggunakan regresi logistik yaitu binomial dan ordinal yang dibantu dengan software SPSS 17.0 For Windows. Hasil penelitian dari kedua uji tersebut menunjukkan bahwa: 1) variabel independen yang kemungkinan berpengaruh pada opini audit dengan mengunakan kedua uji di atas adalah tingkat ketergantungan, kekayaan, belanja, tindak lanjut, dan masa kerja kepala daerah; 2) ukuran pemerintah daerah signifikan pada uji binomial dan tingkat pendidikan signifikan dengan menggunakan uji ordinal.This study aims to examine the influence of local government characteristics, executive characteristics, and follow up of audit findings toward audit opinion. This research was conducted at Indonesian local government. The method of sampling is purposive sampling producing 737 local government. Data source are local government financial statement (LKPD) in Indonesia from 2012 to 2013, and excecutive book profile. Then, the method of data analyze is logistic regression (binomial and ordinal).The results show that level of dependence, wealth, expenditure, follow up on audit findings and tenure are likely to influence audit opinion from two logistic regression; 2) goverment size are likely to influence audit opinion. In contrast, excecutive education is not likely influence audit opinion.
Influence of Internal Control Activities And Characteristics Of Audit Committee On The Quality Of Audit Implementation By A Public Accounting Firm Ilya Avianti, Poppy Sofia,
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 (434.888 KB) | DOI: 10.24912/ja.v23i1.465

Abstract

The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indonesia. The method used is descriptive analysis. Ourpopulation is made of Internal Auditors and Audit Committee of General Insurance Companies in Indonesia registered onthe Financial Services Authority as of October 2017. We found out that The Characteristics of an Audit Committee had a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia. We fount also that Internal Control Activities and The Characteristics of the Audit Committee as a whole, have a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia. 
PENGARUH PEMILIHAN STRATEGI DEFERENSIASI TERHADAP KINERJA KEUANGAN1 (Studi Empiris Pada Perusahaan Manufaktur Food & Beverages terdaftar di BEI) Setiawan, Antonius Singgih
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.173 KB) | DOI: 10.24912/ja.v20i1.78

Abstract

Penelitian ini bertujuan menguji apakah strategi deferensiasi akan memberikan kinerja keuangan yang lebih baik dari pada strategi cost leadership. Menggunakan 85 sampel pengamatan dari 17 perusahaan manufaktur Food & Beverages terdaftar di BEI 2009–2013, hipotesis penelitian diuji menggunakan analisis regreasi. Hasil penelitian menunjukkan bahwa perusahaan yang memilih strategi defensiasi akan menghasilkan kinerja keuangan yang lebih baik dari pada perusahaan yang menerapkan strategi cost leadership.This study aims to test whether differentiation strategy will deliver a better financial performance than cost leadership strategy. Using a sample of 85 observations of 17 Food & Beverages manufacturing companies listed on the Indonesian Stock Exchange from 2009 to 2013, research hypotheses are tested using regresion analysis. The result shows that companies that choose differentiation strategy will produce better financial performance than companies that implement the cost leadership strategy.

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