Jurnal Akuntansi
Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif dan campuran. Jurnal Akuntansi diterbitkan dua kali dalam setahun, yaitu setiap bulan April dan November:.
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<![CDATA[Pengaruh Struktur Modal, Struktur Kekayaan dan Struktur Keuangan Terhadap Profitabilitas ]]>
<![CDATA[Nurul A. Nursyam]]>;
<![CDATA[Paulina Y. Amtiran]]>;
<![CDATA[Reyner F. Makatita]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.114
<![CDATA[Penelitian ini bertujuan untuk mengetahui struktur modal (Debt to Assets Ratio), struktur kekayaan, dan struktur keuangan (Debt to Equity Ratio) secara parsial berpengaruh atau tidak terhadap profitabilitas (Return on Assets) studi kasus PT. ASDP Indonesia Ferry (Persero) Cabang Kupang. Penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan analisis perbandingan dengan cara membandingkan laporan keuangan tiap periode dari tahun 2014-2019. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal (Debt to Assets Ratio), struktur kekayaan, dan struktur keuangan (Debt to Equity Ratio) berpengaruh terhadap profitabilitas (Return on Assets). ]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN ]]>
<![CDATA[Annisa Nuradawiyah]]>;
<![CDATA[Susi Susilawati]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.154
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal dan Harga Saham terhadap Nilai Perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan pemilihan sampel menggunakan teknik purposive sampling, dari 45 sampel terpilih 21 perusahaan sebagai sampel. Analisis yang digunakan adalah analisis regresi data panel. Dari hasil pengujian menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, Return On Assets (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan, Net Profit Margin (NPM) dan Earning Per Share (EPS) berpengaruh negatif dan signifikan terhadap nilai perusahaan, Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap nilai perusahaan, harga saham berpengaruh positif dan signifikan terhadap nilai perusahaan. Tingginya harga saham menunjukan bahwa perusahaan mampu memberikan kesejahteraan bagi para pemegang saham, sehingga banyak investor yang bersedia untuk membeli saham perusahaan tersebut dan akan meningkatkan nilai perusahaan.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN RETURN SAHAM ]]>
<![CDATA[Ryan Ryangga]]>;
<![CDATA[Yuli Chomsatu S]]>;
<![CDATA[Suhendro Suhendro]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.112
<![CDATA[This study aims to examine the effect of profitability on firm value and stock returns, liquidity on firm value and stock returns, and firm size on firm value and stock returns. This research uses data from 4 automotive companies. and components listed on the Indonesia Stock Exchange during the period 2009 to 2018 using multiple linear regression analysis. The sampling technique was using purposive sampling method. The results showed that profitability using ROA and firm size has an effect on firm value. Profitability with ROA and ROE proxies has an effect on stock returns. ROE and liquidity have no effect on firm value. Liquidity and firm size have no effect on stock returns.]]>
<![CDATA[Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM ]]>
<![CDATA[Cindy Ariesta]]>;
<![CDATA[Fitriyah Nurhidayah]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.142
<![CDATA[The purpose of this study is to find out how and assist in preparing balance sheet financial statements at Elden Coffee Eatery as MSME actors based on SAK-ETAP. This study uses descriptive research method. Sources of data used are secondary data and primary data. The results of this study indicate that the financial statements prepared by researchers based on SAK-ETAP present a balance sheet as an illustration of the business conditions at Elden Coffee Eatery. The balance sheet financial report is prepared based on data and information obtained from the owner of Elden Coffee Eatery in the first quarter (January - April 2020) then processed into a balance sheet financial report according to SAK-ETAP standards.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY ]]>
<![CDATA[Novi Kantasilo Tan]]>;
<![CDATA[Permata ayu widyasari]]>;
<![CDATA[Maria Eugenia Hastuti]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.110
<![CDATA[This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management. To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.]]>
<![CDATA[Pentingnya Pemahaman Akuntansi Sederhana Sebagai Solusi Untuk Menyusun Laporan Keuangan ]]>
<![CDATA[Alvia Yanti]]>;
<![CDATA[Fitriyah Nurhidayah]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.141
<![CDATA[Financial reports serve as a tool for analyzing financial performance that can provide information about business finances so that they can be used as a basis for making decisions. The object of this research is UD Rian Arianto Farm, which is engaged in the farming and trade of native chickens in Bogor. The purpose of this research is to provide knowledge to Partners about the importance of compiling financial reports to carry out a business activity either manually or computerized which can make it easier for Partners to make financial reports based on SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities). The writer collected data by means of interviews and documentation.]]>
<![CDATA[ANALISIS PENGHINDARAN PAJAK YANG DIPENGARUHI TINGKAT PROFITABILITAS ]]>
<![CDATA[Sri Damayanti]]>;
<![CDATA[Sri Dewi Anggadini]]>;
<![CDATA[Ari Bramasto]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.107
<![CDATA[This research is conducted to determine the influence of Profitability on Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. The problem in the coal mining company is the existence of companies that have increased profitability but were followed by increased tax avoidance. The research method used is descriptive and verification analysis with a quantitative approach. The population in this study is 24 Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. Samples of research were taken using the purposive sampling method to obtain 14 coal mining companies with 70 financial statements in the period of 2013-2017. The analysis method used is multiple linear regression analysis. The result of this study showed that the profitability variables measured using Return on Asset (ROA) has negative and significant effect on Tax Avoidance which measured using Effective Tax Rate (ETR).]]>
<![CDATA[PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM ]]>
<![CDATA[Pandaya Pandaya]]>;
<![CDATA[Pujihastuti Dwi Julianti]]>;
<![CDATA[Imam Suprapta]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.156
<![CDATA[The purpose of this study was to examine the effect of fundamental factors as seen from the elements of EPS, PER, PBV, ROE, DER and DPR on Stock Return. The analytical method used is multiple linear regression analysis. This study uses 21 companies listed on the Stock Exchange Index (IDX) that are consistently included in the LQ45 index during the 2015 to 2019 period. The determination of the sample in this study uses a purposive sampling method. Based on the analysis of the research results, EPS has a significant negative effect on stock returns, PER and PBV have a significant positive effect on stock returns, ROE and DER do not have a significant effect on stock returns and DPR has a negative effect on stock returns. The coefficient of determination from the research results of the six variables on Stock Returns is 57.0424% while the remaining 42.9576% is influenced by other factors that are not included in the research model.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Effective Tax Rate ]]>
<![CDATA[Diana Rimadani]]>;
<![CDATA[Suhendro Suhendro]]>;
<![CDATA[Riana R Dewi]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.136
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage dan capital intensity terhadap effective tax rate. Penelitian ini menggunakan data sekunder. Variabel dependen dalam penelitian ini yaitu effective tax rate, sedangkan variabel independen dalam penelitian ini yaitu ukuran perusahaan, profitabilitas, leverage dan capital intensity. Populasi penelitan ini adalah perusahaan infrastruktur, transportasi dan utilitas yang terdaftar dalam BEI periode 2016-2018. Sampel yang digunakan sebanyak 51 sampel. Teknik analisis data yang digunakan dalam penelitian ini yaitu dengan menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menyatakan bahwa : 1) ukuran perusahaan berpengaruh terhadap effective tax rate, 2) profitabilitas tidak berpengaruh terhadap effective tax rate, 3) leverage tidak berpengaruh terhadap effective tax rate, 4) capital intensity berpengaruh terhadap effective tax rate.]]>
<![CDATA[PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Laras Putri Maidina]]>;
<![CDATA[Lela Nurlaela Wati]]>
<![CDATA[ JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v9i2.95
<![CDATA[The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices. ]]>
