cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Farhan
Contact Email
jurnal.akuntansi@unkris.ac.id
Phone
+6285715942018
Journal Mail Official
jurnal.akuntansi@unkris.ac.id
Editorial Address
Gedung Fakultas Ekonomi Universitas Krisnadwipayana Jalan Kampus UNKRIS Jatiwaringin Jakarta Timur
Location
Kota bekasi,
Jawa barat
INDONESIA
Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ini berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis di bidang Akuntansi dan Bisnis. Lingkup penelitian akuntansi antara lain dalam bidang: akuntansi keuangan, investasi dan pasar modal, perpajakan, auditing, akuntansi manajemen, sistem informasi akuntansi dan topik-topik lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 228 Documents
 12   13   14   15   16 
PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2018 Mulia Rahmah, S. Kom., M.Si.; Alifia Febriani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.593

Abstract

The influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22  for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The CompanyThe influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22  for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The Company    The influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22 for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The Company
IPO-Underpricing: Reputasi Underwriter dan Tingkat Pengembalian Operasi Aset Ari Purwanti, Ak., CA., CSRA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.636

Abstract

Kondisi underpricing pada saat penawaran saham perdana (IPO) pada bursa efek Indonesia yang dipengaruhi tingkat pengembalian atas aset dan reputasi dari underwriter merupakan tujuan dari dilakukannya penelitian ini. Terdapat 84 perusahaan yang digunakan sebagai sampel penelitian dari 159 perusahaan yang mengalami kondisi underpricing selama periode 2015 sampai dengan 2019 di Bursa Efek Indonesia. Dengan menggunakan regresi linear berganda dalam metode pengujian hipothesisnya, penelitian ini membuktikan bahwa reputasi underwriter dan tingkat pengembalian atas aset memberikan pengaruh negatif pada kondisi underpricing. Hasil empiris ini memperlihatkan perusahaan dengan kinerja aset yang lebih tinggi dan menggunakan underwriter yang berreputasi terbukti dapat memperkecil kondisi underpricing pada saat IPO The condition of underpricing at the time of the initial public offering (IPO) on the Indonesian stock exchange which is influenced by the rate of return on assets and the reputation of the underwriters is the purpose of this research. There are 84 companies used as research samples from 159 companies that experienced underpricing conditions during the period 2015 to 2019 on the Indonesia Stock Exchange. By using multiple linear regression in the hypothesis testing method, this study proves that the underwriter's reputation and the rate of return on assets have a negative effect on the underpricing condition. This empirical result shows that companies with higher asset performance and using reputable underwriters are proven to reduce underpricing conditions at the time of the IPO. 
ANALISIS PERBANDINGAN KINERJA ANTARA PORTOFOLIO OPTIMAL MODEL MARKOWITZ DAN MODEL INDEKS TUNGGAL (COMPARATIVE ANALYSIS OF PERFORMANCE BETWEEN OPTIMAL PORTOFOLIO MARKOWTIZ MODEL AND SINGLE INDEX MODEL) Laurimba Simorangkir
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.598

Abstract

The purpose of this study is to determine the composition of stocks, the amount of funding proportion, and optimal portfolio performance formed using Markowitz Model and Single Index Model and to determine whether there are differences in optimal portfolio performance established using Markowitz model and Single Index model based on real simulation or test based statistics. The population in this study is the stock of LQ-45 Group in Indonesia Stock Exchange with the number of selected samples of 30 stocks. Sampling is done by using purposive sampling method. This type of research is simulation and verifikatif (hypothesis testing). The data used are secondary data in the form of monthly stock price data from 2016 to 2019. The analysis technique used is descriptive with the application of portfolio analysis using Markowitz Model and Single Index Model. Hypothesis testing was done by using independent sample t-test. Based on the results of analysis on the real simulation of optimal portfolio performance formation found that the composition of stocks and the proportion of funds formed optimally there is a difference between the Markowitz Model and the Single Index Model, the optimal portfolio yield rate using the Markowitz Model is higher than the optimal portfolio yield using the Index Model Single, and optimal portfolio risk levels using the Markowitz model is higher than the optimal portfolio risk level using the Single Index Model. But statistically the test of optimal portfolio performance formed using Markowitz Model and Single Index Model is not significantly different.  
EFEK INTELECTUAL CAPITAL (IC) PADA MOTIVASI PERILAKU WINDOW DRESSING LAPORAN KEUANGAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.640

Abstract

The purpose of this study was to examine the effect of intellectual capital on the motivation for window dressing behavior in financial statements in transportation companies listed on the Indonesia Stock Exchange. This study uses primary data obtained by filling out a questionnaire. The population in this study are all transportation companies listed on the Indonesia Stock Exchange in 2021 as many as 47 companies with a sample of 20 companies. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software. The results of the study: 1. Human capital has an effect on the motivation of window dressing behavior, 2. Structural capital has no effect on the motivation of window dressing behavior, 3. Relational capital has an effect on the motivation of window dressing behavior 
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN OTOMOTIF (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 SAMPAI 2019) Siti Nurlatifah, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.594

Abstract

The purpose of this study is to determine the effect of The Capital Structure, Profitability and Dividend Policy on Firm Value. The research method is carried out by first determining the object of research, population and sample as well as data collection techniques. In this research, the type used is secondary data The research method is to use quantitative analysis which analyzes the description of the data through the data by means of the minimum, maximum, average and standard deviation of each variable under study. . This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. From the results of the research that has been done, it is found that the Capital Structure, Profitability and Dividend Policy have a simultaneous and partial effect on the Value of Automotive Companies Listed on the Indonesia Stock Exchange for the Period 2017 to 2019  
GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI DETERMINASI NILAI PERUSAHAAN ( Studi Empiris pada Perusahaan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2017 – 2020) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Puput Winningsih
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.637

Abstract

This study aims to empirically prove the influence of Good Corporate Governance and Corporate Social Responsibility on firm value in LQ45 companies listed on the Indonesia Stock Exchange for the period 2017 to 2020 both partially and empirically, using several variables, namely Good Corporate Governance with 3 indicators. measurements such as Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Corporate Social Responsibility. The method used in this research is quantitative which according to the level of explanation includes associative research with a casual approach. The type of data used is secondary data with data sources from audited financial statements, namely LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) based on time series for the period 2017 to 2019. The results of this study partially prove that Good Corporate Governance has no effect. on the value of the company, while Corporate Social Responsibility has an effect on the Firm Value of the Company, while simultaneously Good Corporate Governance and Corporate Social Responsibility have an effect on the Firm Value of the Company.
DETERMINASI NIAT PEMBAYARAN PAJAK ATAS TRANSAKSI E-COMMERCE (STUDI PADA WAJIB PAJAK ORANG PRIBADI DAN BADAN PELAKU E-COMMERCE DI WILAYAH KABUPATEN TEMANGGUNG) muhammad nurakhim
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.509

Abstract

This study aims to test whether knowledge and understanding of tax regulations, taxpayer awareness and taxpayer environment have an effect on tax payment intentions for E-commerce transactions. The research method uses quantitative descriptive methods and primary data with a questionnaire. This study took a sample of individual taxpayers and the E-commerce Implementing Body in the Temanggung district. Data processing was carried out by classical assumption test and hypothesis test with normality test, multicollinearity test, heteroscedasticity test, T test, F test, and R2. The sampling technique in this study is to use incidental sampling. The collection technique is done by using a link questionnaire in the form of google. The number of questionnaires that were processed was 100 questionnaires.The results showed that the knowledge and understanding of tax regulations and the taxpayer environment had a negative effect on tax payment intentions for E-commerce transactions, while taxpayer awareness had a positive effect on tax payment intentions for E-commerce transactions on individual taxpayers and trading entities. electronic.
PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2020) Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.691

Abstract

This study aims to determine the effect of partial or simultaneous independent commissioners and institutional ownership on tax aggressiveness. `The data used in this research is secondary data. The data sources used in this study were obtained from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2020 period, which were downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which would then be processed using the SPSS version of the software. 25. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2020 period. The number of samples observed was 194 data with an observation period of 2 (two) years from 2019–2020. The test results show that the independent commissioner has a negative effect on tax aggressiveness. Institutional ownership has a negative effect on tax aggressiveness, and independent commissioners and institutional ownership have a simultaneous negative effect on tax aggressiveness. Penelitian in bertujuan untuk mengetahui pengaruh sexara parsial maupun simultan komisaris independen dan kepemilikan institusional terhadap agresivitas pajak. `Data yang digunakan dalam penelitian ini adalah data sekunder. Sumber data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019–2020, yang diunduh dari website Bursa Efek Indonesia yaitu www.idx.co.id, yang selanjutnya akan diolah menggunakan software SPSS versi 25. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2020. Jumlah sampel yang diamati sebanyak 194 data dengan periode pengamatan selama 2 (dua) tahun dari tahun 2019–2020. Hasil pengujian menunjukan bahwa komisaris independen berpengaruh negatif terhadap agresivitas pajak. Kepemilikan institusional berpengaruh negatif terhadap agresivitas pajak, serta Komisaris independen dan kepemilikan institusional berpengaruh negatif secara simultan terhadap agresivitas pajak. 
Pengaruh Jumlah Komite Audit, Ukuran Perusahaan dan Audit Report Lag terhadap Kualitas Audit (Studi Empiris Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI 2016-2020) Abigail Dwi Pangestu Setiadi; Valentine Siagian
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.657

Abstract

Audit quality is very important for a company, therefore this study aims to see whether company size, number of audit committees, and audit report lag can affect audit quality. The data used in this study is secondary data which will be analyzed using SPSS. Significant results were obtained from the size of the company and the number of audit committees, while the audit report lag in this study could not affect audit quality.
PENGARUH OPINI GOING CONCERN, AUDIT DELAY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI & REAL ESTATE TERDAFTAR DI BEI TAHUN 2014-2019) Siti Nurlatifah, SE., M.Si.; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.690

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan antara opini going concern, audit delay, dan pertumbuhan perusahaan terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Data yang digunakan merupakan data sekunder yaitu laporan keuangan dan laporan tahunan yang diunduh dari website resmi BEI yaitu www.idx.co.id. Populasi penelitian ini adalah Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2019 sebanyak 65 perusahaan. Sampel diambil dengan menggunakan teknik purposive sampling berjumlah 17 perusahaan di kali 6 tahun sehingga menghasilkan 102 unit analisis. Teknik analisis data menggunakan program SPSS versi 25 berupa statistik deskriptif dan regresi logistik. Hasil pengujian menunjukkan bahwa Opini going concern berpengaruh positif dan signifikan terhadap Auditor switching, Audit delay tidak dapat mempengaruhi auditor switching terhadap Auditor switching, Pertumbuhan perusahaan tidak dapat mempengaruhi auditor switching terhadap Auditor switching, serta Opini going concern, audit delay, dan pertumbuhan perusahaan secara simultan memiliki pengaruh terhadap auditor switching. Novelty penelitian ini menjawab gap penelitian terdahulu, dengan menggunakan variabel yang berbeda dari peneliti terdahulu dan rentang waktu yang berbeda dari tahun–tahun sebelumnya.

Page 14 of 23 | Total Record : 228

 12   13   14   15   16 

Filter by Year

2015 2023


Reset
Filter By Issues
All Issue Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 2 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana More Issue