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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
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PENGARUH INTELECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – Tahun 2020) Mulia Rahmah, S. Kom., M.Si.; Retno Dwidjayanti
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.v9i2.687

Abstract

To test and analyze the influence of Intellectual Capital and Corporate Social Responsibility partially on the Performance of Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 Period.The analytical method used in this study namely by using descriptive statistical methods and multiple regression then using classical assumption and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with a population of 26 from the population obtained 15 samples. The results showed that partially or in accordance with.  the results of the T test, that Intellectual Capital and CSR have a significant effect on the performance of the Study Company in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 period.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MASA PANDEMI COVID-19 Tasum Tasum 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.v9i2.692

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel pengetahuan perpajakan, sosialisasi perpajakan, dan penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi selama masa pandemi Covid-19. Dalam penelitian ini digunakan jenis metode kuantitatif asosiatif menggunakan kuesioner dengan skala pengukuran diferensial semantik. Penelitian ini dilakukan pada Wajib Pajak orang pribadi yang terdaftar sebagai SPT wajib dan memiliki NPWP di KPP Pratama Pondok Gede.
TRANSFER PRICING: DAMPAK BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS Deden Tarmidi, SE., M.Ak., BKP.; Natalia Desy Novitasari
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.v9i2.658

Abstract

This study was conducted to analysis impact of tax expense, tunneling incentives, and profitability on transfer pricing ratio. Used manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020, this study uses multiple linear regression analysis with SPSS software. This study find that impact of tax expense and tunneling incentives as significantly on transfer pricing, while the profitability is have no significant impact. This shows that the magnitude of the tax burden can encourage management to increase transfer pricing transactions so that the tax burden on a consolidated basis is low, this is also reinforced by the impact of tunneling incentives that show the level of power ownership which also has an impact on transfer pricing transactions in minimizing the group company tax cost.
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT GENERASI MILENIAL MEMILIH BERINVESTASI PADA PLATFORM DIGITAL Munawaroh, Munawaroh; Yolanda Liviana
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.v9i2.695

Abstract

This study’s purpose was to analyze the influence of financial literacy, personal interests, and digital investment application services on the Millennial's investment interest in the Bibit Application, a Mutual Fund Investment platform for beginners. Using 100 samples and multiple linear regression analysis shows that partially, both personal interests and digital investment sevices have significant impact on the Millennial's interest in investing on this digital platform. Furthermore, all variables simultaneously also have a significant effect.
FINANCIAL DISTRESS PADA SEKTOR BANK CAMPURAN DI INDONESIA DENGAN RASIO CAMEL SEBAGAI ALAT UKUR. PERIODE STUDI 2014 – 2019. Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
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.v9i2.684

Abstract

This study aims to analyze the effect of the CAMEL ratio as measured using the ratio of CAR, NPL, ROA, ROE, LDR and BOPO to financial distress in the mixed bank sector in Indonesia for the period 2014-2019. Data were analyzed using multiple regression and hypothesis testing F test for simultaneous effect and T test for partial effect. The results of this study indicate that the ratio of CAR, NPL, ROA, ROE and LDR partially has no significant effect on Financial Distress, while BOPO has a significant effect on Financial Distress. However, simultaneously the six ratios have an effect on the Financial Distress of Indonesian banks 
PENGARUH CAPITAL EXPENDITURE, LEVERAGE, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Rosdiana Rosdiana, SE., MM.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (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.v9i3.772

Abstract

This study aims to investigate the effects of capital expenditure, leverage, managerial ownership, institutional ownership, and corporate social responsibility on firm value. We use Tobin’s Q as the proxy of firm value. Our sample firms are 11 mining firms listed in the Indonesian Stock Exchange for years 2018-2021. We generate our date from the official website of the Indonesian Stock Exchange. We run the multiple linear regression to analyze our data statistically. The results show that all independent variables simultaneously affect corporate value. Individual results indicate that managerial ownership (leverage) positively (negatively) affects firm value. However, other independent variables (institutional ownership and CSR) exhibit no significant influence on firm value
LITERATURE REVIEW PENGARUH PROFITABILITAS, SOLVABILITAS, DAN KEPEMILIKAN AUDIT INSTITUSIONAL TERHADAP AUDIT DELAY Mohammad Ibnu Seina Mulyana; Cris Kuntadi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (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.v9i3.779

Abstract

The literature review article is the effect of profitability, solvency, and institutional ownership on audit delay. Writing scientific articles that aim to determine the hypothesis of the influence between variables that can be used for further research. In the method of writing scientific articles, namely using qualitative descriptive methods and library research sourced from Google Scholar, E-books and other online media. The results of writing this literature review article are: profitability has a positive effect on audit delay, solvency has a positive effect on audit delay and institutional ownership has a negative effect on audit delay, in a study of audit literature. The results of this literature review article are: 1) Profitability has an effect on audit delay; 2) solvency has an effect on audit delay; and 3) institutional ownership has an effect on audit delay
PENGARUH SIKAP TERHADAP IMPLEMENTASI GREEN ACCOUNTING PADA PERUSAHAAN SEKTOR PARIWISATA christina verawaty situmorang
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (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.v9i3.750

Abstract

Transisi ke Green Accounting dianggap sebagai pendorong utama pembangunan ekonomi berkelanjutan. Tumbuh kesadaran biaya lingkungan dan integrasi ke dalam pelaporan kinerja perusahaan telah menyebabkan pengembangan dimensi lingkungan baru akuntansi. Meskipun merupakan konsep modern, transisinya ke sektor pariwisata penting, terutama karena sektor pariwisata diakui sebagai energi dan emisi yang intensif. Karena pelestarian lingkungan dapat menciptakan kerangka kerja yang optimal dalam fungsi pembangunan pariwisata berkelanjutan di Indonesia. Penelitian ini membahas dan menganalisis tingkat pengetahuan sektor pariwisata tentang penerapan konsep lingkungan, terutama melalui tanggung jawab sosial dan bisnis. Penelitian dilakukan dengan menerapkan model klasifikasi terhadap data yang diperoleh dengan mensurvei karyawan dan pemilik perusahaan sektor pariwisata di Sumatera Utara. Metode ini menunjukkan bahwa faktor sosio-demografis memiliki dampak yang signifikan dalam memahami pentingnya akuntansi hijau di sektor pariwisata di Indonesia khususnya di Sumatera Utara dan bahwa sebagian besar perusahaan yang bergerak di sektor pariwisata memasukkan tanggung jawab sosial perusahaan dalam strategi dan kebijakan bisnis mereka. Fakta bahwa penelitian serupa atau serupa tentang topik ini belum dilakukan di negara-negara berkembang, menunjukkan kontribusi penting makalah ini kepada komunitas ilmiah dan profesional, terutama dalam bentuk insentif untuk membuat dan mempublikasikan laporan tentang pelestarian lingkungan. Kata Kunci: Implementation of Green Accounting; Tourism; Corporate Social Responsibility.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Diana Gustinya, SE., M.Ak.; Bagas Wahyu Eko Saputro
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (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.v9i3.768

Abstract

The Effect of Leverage and Managerial Ownership on Earnings Management (Empirical Study on Transportation Sub-Sector Service Industry Companies listed on the Indonesia Stock Exchange for the 2016-2019 period). This study aims to analyze the effect of leverage and managerial ownership on earnings management in the transportation sub-sector suit industry companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a purpose sampling method. The analysis technique in this research is multiple linear regression analysis which is used to test the research hypothesis. The total population in this study were 45 transportation service industry companies listed on the Indonesia Stock Exchange for the 2016-2019 period. There are 15 companies that meet the sample criteria for 4 consecutive years. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). Based on the results of this study, it states that, partially (t test) the leverage variable has a significant effect on earnings management, managerial ownership variable does not have a significant effect on earnings management. Simultaneously (F test) the leverage and managerial ownership variables have a significant effect on earnings management.
PENGARUH KOMPETENSI DAN TEKANAN ANGGARAN WAKTU TERHADAP KINERJA AUDITOR di KANTOR AKUNTAN PUBLIK (KAP) JAKARTA SELATAN Heni Yusnita; Melva Juniati Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (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.v9i3.771

Abstract

The purpose of this study was To know and analyze the competence of the auditors performance at the Accountant Public South Jakarta, To know and analyze the time budget pressure of the auditors performance at the Accountant Public South Jakarta, and to know and analyze the competence and time budget pressure of the auditors performance at the Accountant Public South Jakarta. Methods of determining the sample used in this study is purposive sampling, while the data processing method used is multiple regression analysis. Data was collected by distributing questionnaires to 40 auditors at Office Accountant Public South Jakarta. The results of this study support the first hypothesis that the competence variable has a significant effect on the performance of auditors at the Accountant Public South Jakarta.   The results of this study support the second hypothesis that the time budget pressure variable has a significant effect on auditor performance at the Office Accountant Public South Jakarta.   And the results of this study support the third hypothesis that the competence variable and time budget pressure have a significant effect on auditor performance at the Office Acountant Public South Jakarta.

Page 16 of 23 | Total Record : 228

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