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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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PENGARUH LEVEL DIVERSIFIKASI, LEVERAGE, RETURN ON ASSET, UMUR PERUSAHAAN, DAN SEKTOR INDUSTRI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2009 – 2011 Delinalie Chandra, Yustina Triyani
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

Diversification is the level of business diversity, both in related diversification or unrelated diversification. There are three underlying motive for diversification perspective, namely the market power view, the agency view, and the resource view. In the context of agency theory, agent are tend to apply diversification strategy which can reduce the excess value. Besides that, diversification only can give a complex company system, so that, intern market efficiency will be hard to get. This research used data of manufactures, telecommunication, and transportation, and mining company which listed in Indonesia Stock Exchange during the period of 2009 – 2011. The final samples are 402 item. Multiple regression analysis, statistic descriptive, independent sample t-test, and classic assumption-test. Based on the result, value of the coefficient is less than α (0,005). In variable test, leverage, type of manufacture industries, type of telecommunication, transportation, and hotel industries significant affect excess value. But, return on asset, level of diversification, and firm age not significant influence excess value. Keywords: Excess Value, Diversification, Leverage, Return On Asset, Firm Age
FAKTOR-FAKTOR YANG MEMENGARUHI EARNING RESPONSES COEFFICIENT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Fitriana Kania Dewi
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

Badan Usaha Milik Negara abbreviated BUMN is a company that holds the key sectors of the major needs in Indonesia, to expand the company's business lines, then 20 BUMN began to sell shares in the Indonesia Stock Exchange and have to publish financial statements  which contains earnings information.The purpose of this study is to examine the influence of audit firm size, leverage, firm size and market to book ratio on earning response coefficient. The population of this research are all BUMN companies listed in the Indonesia stock exchange 2011-2013. The sampling technique in this research was purposive sampling. From 20 research sample, there are 15 companies qualified as a sample. Multiple regression analysis was employed to analyse data . The result that simultaneous all variable have positive effects on earning response coefficient, partially audit firm size, firm size and market to book ratio have positive effect on ERC. Keywords : Audit Firm Size, Leverage, Firm Size, Market To Book Ratio, Earning Responses Coefficient
PENGARUH RELEVANSI NILAI INFORMASI LABA DAN ALIRAN KAS TERHADAP HARGA SAHAM DALAM KAITANNYA DENGAN SIKLUS HIDUP PERUSAHAAN Fatmasari, Khairunisa, Mariana
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 was conducted to see the effect of earnings and cash flow to the stock price. Companies that usted in Indonesian Stock Exchange (ISE) has a different life cycle.  The life cycle consists of four stages : start-up, growth, mature and decline. Different life cycle in a vary companies effect the level of earnings and cash flow generated by the company. This study uses financial data of all companies listed on the Indonesian Stock Exchange (ISE) from 2003-2013. This research is using multiple regression analysis. Earnings, operating cash flow, investing cash flow, financing cash flow as an independent variable and stock price as the dependent variable. This research also tested the hypothesis that consists of simultaneous testing and partial testing. The significance level used in this study by 5%.  This study found that stock price on the company in the start-up stage is not effected by earnings and cash flow. In the growth stage, the stock price is effected by earnings and operating cash flow. In the mature stage, the stock price is influenced by earnings. In the last stage which is decline stage, the stock price is effected by the investing cash flow. As a conclusion, this research shows that earnings and cash flow have a different effectin each company life cycle.  Keywords : Earnings, Cash Flow, Stock Price, Life Cycle 
RELEVANSI NILAI INFORMASI AKUNTANSI TERHADAP HARGA SAHAM YANG DIMODERASI KONSERVATISME AKUNTANSI Margareta Chaslim, Carmel Meiden
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.v7i2.572

Abstract

An information content of the published financial statements is said to have value relevance if it is able to revise investor beliefs as reflected in market reaction through stock price changes. Nevertheless, many issues suggest that the value relevance of accounting information has declined, mainly due to the increasing practices of conservatism. This research purpose is to know and  prove the value relevance of accounting information and the impact of conservatism on the value relevance of the manufacturing firms listing in the Indonesian Stock Exchange in the period of 2013-2016. The sample used amounted to 320 observations consisting of 80 companies each year. Based on data analysis techniques with multiple linear regression analysis, it was found that accounting information proved to have value relevance to the stock price, as well as accounting conservatism have a different effect on each accounting information.Keywords: Value relevance, accounting information, stock price, conservatism
PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, OPINION SHOPPING DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Dea Izazi, Rizka Indri Arfianti
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.v8i1.573

Abstract

Going concern is always linked with management capabilities in managing the company in order for the company to survive. The audit report with the modification of going concern is an indication that in the auditor's judgment there is a risk that the entity can not survive in the business world. Provision of going concern audit opinion by the auditors often addressed as bad news by the company, because it is alleged to cause the company to become bankrupt quickly. This study aims to examine the effect of debt default, financial distress, opinion shopping and audit tenure to the acceptance of going concern audit opinion. The sampling technique used in this study is purposive sampling with a total sample of 180 non-financial companies listed on the Indonesia Stock Exchange during the period of research year 2014-2016. Hypothesis testing of this research is done by logistic regression analysis using SPSS ver20. The result of this study shows that debt default and financial distress have significant value of 0,000 and 0,019, respectively. While audit tenure and opinion shopping have significant value of 0.000 and 0.0105, respectively. The conclusion of this study showed that debt default and financial distress are significantly affect on the acceptance of going concern audit opinion, while the opinion shopping and audit tenure are not significantly affect on the acceptance of going concern audit opinion.Keywords: Going Concern Audit Opinion, Debt Default, Financial Distress, Opinion Shopping, Audit Tenure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ATAS PENGGELAPAN PAJAK Gracia Emanuella Valentina, Amelia Sandra
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.v8i1.574

Abstract

Tax is one of the main sources of income and expenditure for the nation of Indonesia. Therefore, every year the Government of Indonesia always tries to increase the amount of tax revenue. However, what happens is there are still some Taxpayers who seek to reduce the amount of tax payable by tax evasion. Tax evasion is an attempt to lighten the tax burden by violating existing laws. Meanwhile, this study aims to determine whether the factors such as equity, Self Assessment System, and service of the tax authorities affect the taxpayer's perception of tax evasion. The data obtained came from a questionnaire filled by 100 Individual Taxpayers Entrepreneurs in the field of Micro, Small and Medium Enterprises in the area of Kelapa Gading. The sampling technique used is Purposive Sampling, while the data analysis technique consists of descriptive statistics, data quality test, classical assumption test, hypothesis test, and multiple linear regression model analysis. The result of this research indicate that equity and service of the tax authorities influence to taxpayer perception on tax evasion, while Self Assessment System has no effect to taxpayer perception on tax evasionKeywords: Equity, Self Assessment System, Service of The Tax Authorities, and Tax Evasion
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN DIBIDANG PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Gracia Gunawan, Prima Apriwenni
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.v8i1.576

Abstract

In the company’s efforts to achieve profit, companies often pay less attention to the impact of their activities. This matter can cause global warming. To prevent these problems, the law is issued that requires every company to do some activities that are environmentally friendly. This activity is expressed throuth the corporate social responsibility disclosure. The purpose of this research to test whether profitability, liquidity, leverage, and media exposure have a positive influence to corporate social responsibility disclosure. The object of this research is a mining company listed in Indonesia Stock Exchange year 2014-2016 with the unit observation is annual financial statements with a total sample of a company is 36 companies. The research method used is observation method with an observation to company data. Based on test results, liquidity and media exposure significantly influence CSR disclosure, while profitability and leverage had no significant influence to CSR disclosure. Keyword: Corporate Social Responsibility, Disclosure, Profitability, Liquidity, Leverage, Media Exposure
FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Jessica Vianto, Sugi Suhartono
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.v8i1.578

Abstract

This study aims to analyze the internal factors that affect the premature sign-off. These internal factors are the locus of control, self-esteem in relation to ambition, turnover intentions and the auditor's experience of premature sign-off of audit procedure.This research was conducted by distributing questionnaires to 23 Non-Big-Four Public Accountant Firm in Jakarta and getting 108 auditors as respondents. The results of this study indicate that the locus of control has a significant value of 0.000. The significant value of the self-esteem in relation to ambition of0.099. While the significant result of turnover intention is 0.110. And the auditor's experience is 0.001. It was concluded that the proven locus of control had a positive effect on premature sign-off of the audit procedure, while there was insufficient evidence that self-esteem associated with ambition and stopping desire had a positive effect on the premature sign-off of audit procedures. Nor is it sufficient evidence that the auditor's experience negatively affects premature sign-off of audit procedures.Keywords : Premature sign off, Locus of control, Self esteem, Turnover intentions
PENGARUH ARUS KAS OPERASI, LIKUIDITAS, LEVERAGE, DIVERSIFIKASI, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi empiris pada perusahaan sektor aneka industri yang terdaftar di BEI 2014-2016) Febriyan Febriyan, Ari Hadi Prasetyo
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.v8i1.579

Abstract

Recent era technology development escalate competition among companies. Most companies that unable overcome competion will not maximaze their profit, even tend to experience operating loss and the other side put the firm into financial distress. This research aims examine whether cash flow from operation, liquidity, leverage, diversification, and size are predictors that can be use to analyze companies financial distress. The sample of this research are 22 company related to various industry sector listed on IDX for year 2014-2016, the sample obtained is 66 companies. Stattistical technic analysis used are descriptive analysis, pooling test, logistic regression test , Hosmer and Lemeshow’s Goodness, Wald Test, -2 Log Likelihood test, and Nagelkerke’s R Square test. The data collected from secondary data, downloaded from www.idx.co.id. The research results shows that there is not enough evidence that cash flow from operation, liquidity, diversification, and size give significant effect to financial distress of company. While leverage have enough evidence gives significant effect with positive direction to the possibilty of financial distress of a company. Keywords : Cash Flow From Operation, Liquidity, Leverage, Diversification, Size, and Financial Distress
PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PEPAJAKAN SEBAGAI PEMODERASI Axel Axel, Mulyani
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.v8i1.580

Abstract

Tax is the largest source of state revenue for the Indoensian budget. Efforts by the government to obtain state revenues through taxes are still not effective. Therefore, the government held a socialization on taxes and set tax amnesty policy. This study aims to determine the effect of tax amnesty on individual entrepreneurs taxpayer compliance with knowledge of taxation as a moderating variable. The population of this study is an individual entreprenuers taxpayer who conducts business activities in ITC Cempaka Mas. Data and information obtained from the questionnaires filled out by respondents, 100 individual entrepreneurs taxpayers. This research was conducted by distributing questionnaires with judgmental sampling technique. This research use likert scale; SPSS 22; Test Validity and Reliability; Classic assumption test; Hypothesis testing. The result of data analysis shows that tax amnesty have positive and significant effect to individual entrepreneurs taxpayer compliance. Taxation knowledge has a positive and significant effect on taxpayer compliance of private entrepreneur. Another result that can be concluded is the knowledge of taxation has no effect in moderating the relationship between tax amnesty and individual entrepreneurs taxpayer complianceKeywords : Tax Amnesty, Taxation Knowledge, and Individual Entrepreneurs Taxpayer Compliance

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