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SALAM FADILLAH ALZAH
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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 148 Documents
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KOMPARASI KUALITAS INFORMASI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH ADOPSI IFRS DI INDONESIA Sugi Suhartono, Yustina Triyani
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i2.461

Abstract

This research aims to provide empirical evidence relating to information quality and information asymmetry before and after IFRS adoption. This study uses value relevance as a proxy of financial report information quality and bid ask spread as a proxy of information asymmetry. The sample in this study uses secondary data 372 companies listed in Indonesia Stock Exchange form 2008 to 2016. This study uses Multiple Linear Regression method, Chow Test and Paired-Sample t Test Difference Test. The results showed that after IFRS adoption there was an increase in the quality of financial report information and a decrease in information asymmetry.Keywords: IFRS, Quality of information, Information asymmetry
Pengaruh Tingkat Pemahaman Pajak, Kualitas Pelayanan Publik, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di DKI Jakarta (Studi Kasus Pengendara Ojek Online) Cindy Apriani Chandra, Rizka Indri Arfianti
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i2.493

Abstract

Motor Vehicle Tax is a motor vehicle that can be used for two-wheeled motor vehicles or more. Based on data obtained from the DKI Jakarta Regional Tax and Retribution Agency, the plan for the acceptance of Vehicle Tax is expected to be higher every year, but at the time of the realization of the DKI Jakarta Provincial Motor Vehicle Tax receipts the discrepancy between the plan and the realization. The purpose of this research are To know if understanding of taxation, the quality of public tax, and tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers. This research uses multiple regression analysis method. Data and information obtained from the questionnaires filled out by 100 respondents who works as ojek online driver in DKI Jakarta.  The test method is performed using Likert Scale; Software SPSS 20; Validity and Reliability Test; F Test; t Test; R2 Test and the classical Assumption Test. The results of this study indicate that (1) There is no enough evidence that the understanding of taxation effects tax compliance of two-wheeled motor vehicle taxpayers. (2) There is evidence that the quality of public tax services affects tax compliance of two-wheeled motor vehicle taxpayers. (3) There is no evidence tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers.Keywords: Understanding of Taxation, The Quality of Public Tax Services, Tax Penalties, Tax Compliance
Analisis Faktor-faktor yang Berpengaruh terhadap Pelaporan Keuangan [Studi Empirik di BEI Periode 2014-2016] Mario Kristop Jaori, Mulyani
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i2.496

Abstract

Timeliness is the availability of information to the decision maker when needed before the information loses power to influence the decision. If there is an unnecessary delay in financial reporting, the financial statements will lose their relevance. The purpose of this research is to know the empirical evidence of the influence of Profitability, Solvability, Company Size, Firm Size, and Age of Company to the timeliness of financial reporting to property and real estate companies listed on Indonesia Stock Exchange (BEI) in 2014-2016. This research uses logistic regression analysis method. The data used are secondary data taken through observation techniques. The sampling technique used is non probability, that is purposive sampling method. The result of logistic regression shows that profitability, solvability, and firm size have significant effect to timeliness. While the firm size and age of the company has no significant effect on timelinessThis study resulted in the conclusion that There is sufficient evidence of profitability (ROA) have a significant positive effect on timeliness. The result of Solvability (DER) and the Company's size on timeliness can not be concluded. There is not enough evidence of Firm Size has significant effect on timeliness. And, There is not enough evidence Company Age has significant effect on timeliness.Keywords : Timeliness, Profitability, Solvability, Company Size, Firm Size, Company Age
Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Likuiditas, Struktur Modal Dan Struktur Kepemilikan Terhadap Nilai Perusahaan Sandra Laurencia Mandjar, Yustina Triyani
Jurnal Akuntansi Vol 8 No 1 (2019): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i1.497

Abstract

In general, the long-term goals of a company is to maximize the value of the company. A good firm value makes the company well-regarded by potential investors, that will make the value of shareholders increase and the value of the company will increases which is marked by high return of investment to shareholder. The purpose of this research is to gain empirical evidence about the effects of firm growth, profitability, liquidity, capital structure, managerial ownership, and institusional ownership on firm value in manufacturing companies listed on the Indonesian Stock Exchange in the period of 2014-2016. The object in this research uses the financial statements of manufacturing firms listed in the Indonesian Stock Exchange in the period of 2014-2016. Sampling method used in this research is purposive sampling method with 7 criterias, with 141 firms as sample. The analysis used are descriptive statistical analysis, the similiarity coefficient test, the classical assumption test and multiple regresion test. The conclusion of this research show that firm growth, liquidity, capital structure, managerial ownership, and institusional ownership did not prove to significantly influence the firm value, while profitability have sufficient evidence of positive effect on firm value.Keywords: Firm value, Growth, profitability, liquidity
Hubungan Struktur Modal Dan Profitabilitas: Analisis Perusahaan Infrastruktur pada Indonesian Stock Exchange Tahun 2012-2016 Eddy Winarso, Francis M. Hutabarat
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i2.498

Abstract

The purpose of this research is to analyze the relationship between capital structure and profitability of infrastructure companies listed in SMINFRA18 on the Indonesia Stock Exchange from 2012-2016. The advantage of an appropriate capital structure can help companies to grow primarily in the profits of their companies. This research is descriptive-correlation and quantitative approach. The data used in this study is the Capital Structure and Profitability Data of Infrastructure Companies in the Indonesia Stock Exchange which are members of the SMINFRA Index. There are 18 companies listed in the index which are the best companies in the infrastructure industry. The ratio used to describe the capital structure is Debt to Equity and the profitability ratio used is Return on Equity. This study uses statistical software to analyze: Auto-correlation, Multicollinearity, Normality, Heterocedascity, Correlation, and Regression analysis. Thus, the results of the study show that there is a significant relationship between capital structure and profitability in the SMINFRA18 Infrastructure Company listed on the Indonesia Stock Exchange.Keywords: Capital Structure, Profitability, Infrastructure, return on equity
ANALISIS PENGARUH INTENSITAS MODAL, LIKUIDITAS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI Jessica Salim, Prima Apriwenni
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i2.499

Abstract

ABSTRACTAccounting conservatsime is a prudent principle in financial reporting by reporting low profit and asset values and high cost and debt value. This study aims to test whether the intensity of capital positively affect accounting conservatism, also liquidity and leverage have a positive effect on accounting conservatism. Accounting conservatism is the dependent variable in this study measured by non-operational accruals. The independent variables in this research are capital intensity, liquidity and leverage. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2012-2014. Samples were collected by using purposive sampling method and resulted 74 companies to be samples. Data analysis was done by classical assumption test and hypothesis test was done by multiple linear regression method using SPSS. This study concludes that capital intensity negatively affects accounting conservatism. However, leverage and liquidity have no positive impact on accounting conservatism. Keywords: Accounting Conservatism, Capital Intensity, Liquidity, Leverage.
PENCARIAN MAKNA DIBALIK AKUNTANSI KEWIRAUSAHAAN BERBASIS KEARIFAN LOKAL Ismail, Hanif
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

This research is used inductive approach to find the essence of entrepreneurial accounting by exploring the meaning of entrepreneurial accounting on business practice in the Padang restaurant. The paradigm is interpretive with phenomenological method by involving researchers as participant observer in the study sites. The finding research is founded of significance of entrepreneurial accounting, they are: unyielding spirit, accounting creations to achieve productivity, openness, motivate each other, act fairly, and jointly owned businessesKeywords:   Accounting, Entrepreneurship, jointly owned business, fair, openness,   phenomenology, unyielding spirit
AUDIT INTERNAL DALAM PERUSAHAAN KELUARGA : PENDEKATAN INTERAKSI SIMBOLI Esi Susirawati, Rizka Indri Arfianti
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a qualitative research using Symbolic Interaction aprroach. The collection of data research with in-depth interviews and field observations. Informants research is Manager of Internal Audit and Internal Audit Supervisor. The author not only do formal interviews, but also with non-formal interview. Manuscripts obtained from the interviews was analyzed and discussed with the model selection three steps Miles and Huberman (1984) as well as the intepreting analysis of Herbert Blumer (1969). Research results show owner / shareholder of a family company is doing dishonesty by means of using a financial company for personal gain. As auditors, the internal audit manager can not do anything because the owner / shareholders still hold full operational control over the company.Conclusions from this research is that even though the level of manager has been filled entirely by professional and performance management at this family company has been quite effective and efficient, but in this family company the function of auditor become less independent and can not work optimally because owner / shareholders who still full control over the company.Keywords: Symbolic Interaction, Internal Auditor, the Company Family
PENGARUH KESADARAN, PELAYANAN FISKUS TERHADAP KEPATUHAN WP YANG DIMODERASI KONDISI KEUANGAN Adistyaloka, Vivi Adeyani Tandean, Yoanda
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax is one of the main internal and the biggest revenue for the state, which its acceptance strongly influenced by compliance. However, the fact that the high level of non-compliance is done by a particular taxpayer taxpayer individual entrepreneurs, it is necessary to note the factors that influence taxpayer compliance.   Compliance is subject or obedient to the teachings or rules. In taxation, compliance can be defined as a state where the taxpayer fulfills all tax obligations and implement taxation rights. Factors that may be considered to affect the individual taxpayer compliance entrepreneurs including the factor of awareness of the taxpayer, the taxpayer's perception about the quality of service tax authorities, and financial condition.   The research method used in this study is a descriptive analysis of the survey approach. Independent variabel in this study is the awareness of the taxpayer and the taxpayer's perception about the quality of service tax authorities. The dependent variabel is taxpayer’s compliance, while moderating variabel is financial condition. Sampling method that used was simple random sampling of 100 respondents. Measuring instruments used in the study are Likert Scale. Testing is done is a classic assumption test, multiple regression analysis and moderated regression analyze.  The results of the F test and t test before moderated on the variabel awareness taxpayers and taxpayer perceptions about the quality of service tax authorities on taxpayer’s compliance have no significant effect but after moderated by the financial condition becomes positively significant effect on the taxpayer awareness and negatively to the perception taxpayers on the quality of service tax authorities. This suggests that the financial condition variabels proved to be a moderating variabel.  Suggestions that can be submitted, the Tax Office should be able to consider other factors such as knowledge of tax, tax penalties, and perceptions of the effectiveness of the tax system as well as considering the financial condition of the taxpayer. Keywords: Awareness of the taxpayer, financial condition, taxpayer’s compliance
PENGARUH EARNING SURPRISE POSITIF TERHADAP REAKSI PASAR Sang Ayu Putu Piastini Gunaasih
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

This study investigates empirically the effect of positive earning surprise to the market response by using event study method. The investigation is opted by referring to the previous investigation results, yet by applying market adjusted model with cross section model. Cross section model is chosen since it has a long period of observation. Hence, the result is expected to be better. Moreover, the simple regression and T-testing method are employed to validate the results. The sampling data are collected from all of the companies that are registered in Indonesia Stock Exchange (BEI). The sampling data type is secondary data type. The purposive sampling method is employed for collecting the sampling data. The result reveals that positive earning surprise is responded positively by the market. Since it can perform the good news for the market when the announcement of profitability is announced. Subsequently, the result of this investigation is expected giving a contribution to the investor for making a decision of investment in the future.Keywords: Earning surprise, Market reaction, Event study

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