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INDONESIA
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
ISSN : 24776726     EISSN : 27235947     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi Bisnis Eka Prasetya publishes research articles from various topics in accounting and finance, including but is not limited to the following topics, Financial Accounting, Public Sector Accounting, Management Accounting, Islamic Accounting and Financial Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking, Information System, Sustainability Reporting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol 6 No 2 (2020): Edisi September" : 8 Documents clear
Pengaruh Kewajiban Pajak Tangguhan, Rasio Likuiditas Proksi Current Ratio Dan Rasio Profitabilitas Proksi Net Profit Margin Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Pane, Yonson
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah Kewajiban Pajak Tangguhan, Current Ratio dan Net Profit Margin berpengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia sebanyak 53 perusahaan. Sampel penelitian sebanyak 12 perusahaan dengan teknik purposive sampling. Hasil penelitian menunjukkan Kewajiban Pajak Tangguhan tidak berpengaruh terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia, sedangkan Current Ratio dan Net Profit Margin berpengaruh terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia. Hasil uji F menunjukkan bahwa variabel Kewajiban Pajak Tangguhan, Current Ratio dan Net Profit Margin berpengaruh terhadap Pertumbuhan Laba pada perusahaan sektor industri barang konsumsi yang listing di Bursa Efek Indonesia. Hasil uji koefisien determinasi menunjukkan bahwa variabel Pertumbuhan Laba dapat dijelaskan oleh variabel Kewajiban Pajak Tangguhan, Current Ratio dan Net Profit Margin, sedangkan sisanya variabel Pertumbuhan Laba dapat dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini seperti Debt to Assets Ratio.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018 Gea, Annisa Fitri; Ovami, Debbi Chyntia
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

The company's goal is to implement CSR to have a positive impact on the environment and society as a sense of social responsibility to the environment around the company. Implementation of Corporate Social Responsibility (CSR) will also increase the value of the company. The value of a company will increase if the company pays attention to the economic, social and environmental or environmental dimensions that exist around the company. This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on company value in consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The method used in this research is quantitative method. The population in this study were consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 totaling 53 companies. The sampling technique uses a purposive sampling method with a sample of 15 companies. Analysis of the data used is simple linear regression analysis. The results of this study indicate that the disclosure of Corporate Social Responsibility (CSR) has a positive and significant effect on firm value with a coefficient of 2169,806 and a significance of 0,000
Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa) shara, yuni; ovami, Debbi chyntia
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

This study aims to analyze the application of the Village Fund Allocation (ADD) in an effort to increase development in the Limau Manis Village, Tanjung Morawa District, Deli Serdang Regency. Data collection methods used in this research are literature study and field study. Furthermore, the results of the study were analyzed through a qualitative descriptive analysis method in which to obtain a picture in understanding and explaining the application of village fund allocations in an effort to increase development in Desa Limau Manis. The data used in this study are primary data with the subject of research is the Limau Manis Village Office of Tanjung Morawa District. The results showed that the application of the Village Fund Allocation (ADD) in an effort to increase development in Limau Manis Village, Tanjung Morawa Sub-District, Deli Serdang District had been running but the allocation was not right on target, this can be seen from the realization of the allocation of village funds that were used for social purposes had less value the remainder is for village government income and other benefits.
Pengaruh Modal Kerja, Penjualan, Utang Dan Aktiva Tetap Terhadap Profitabilitas Pada Perusahaan Consumer Goods Di Bursa Efek Indonesia Periode 2014-2018 Ira Martika Winarno, Ira Martika Winarno
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

Tujuan penelitian adalah menguji dan menganalisis pengaruh modal Kerja, penjualan, utang dan aktiva tetap terhadap profitabilitas pada perusahaan sektor Consumer Goods di Bursa Efek Indonesia Periode 2014-2018. Pendekatan penelitian yang digunakan dalam penelitian ini adalah metode pendekatan kuantitatif. Populasi yang akan digunakan dalam penelitian ini diambil dari perusahaan manufaktur yang bergerak dibidang consumer goods yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2018. Total jumlah sampel yang digunakan dalam penelitian ini yaitu 105 sampel yang diambil dari jumlah sampel 21 perusahaan dikalikan dengan 5 periode penelitian. Model penelitian adalah regresi linear berganda. Hasil penelitian ini adalah Modal kerja, penjualan, utang dan aktiva tetap secara simultan berpengaruh terhadap profitabilitas pada perusahaan sektor Consumer Goods di Bursa Efek Indonesia Periode 2014-2018. Modal kerja, penjualan dan utang secara parsial berpengaruh terhadap profitabilitas pada perusahaan sektor Consumer Goods di Bursa Efek Indonesia Periode 2014-2018. Aktiva tetap secara parsial tidak berpengaruh dan tidak signifikan terhadap profitabilitas pada perusahaan sektor Consumer Goods di Bursa Efek Indonesia Periode 2014-2018
Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufakture Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017 Selly Towira; Mesrawati; Dessika Kosasih; Devi Chandra; Andriany Layandy; Ria Mariana
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

The purpose of this study was to determine the effect of Firm Size, leverage, Institutional Ownership, and GCG disclosure on CSR on Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. The used of mixed methods. Types of research are descriptive and explanatory survey. The overall population in this study were 51 Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017 and 18 companies used as samples. Classis assumtion test used before multiple linear regression analysis methods. The results of this studies indicate Firm Size negatively affect on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Leverage, Institutional Ownership, and GCG has positive influence on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Is study are classic assumption test and hypothesis testing with multiple regression analysis. The results of this study indicate that firm size, leverage, institutional ownership and GCG has positive influence on the CSR disclosure disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017.
Pengaruh Corporate Governance terhadap Biaya Agensi pada Perusahaan Tekstil dan Garment yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014 – 2018 Tri Wulandari
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

This study aims to determine the effect of managerial ownership on agency costs in textile companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. This is to determine the effect of institutional ownership on agency costs in textile companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. This research is quantitative research. The method used by the writer in analyzing the data in this research is descriptive statistical analysis. In this study, researchers used secondary data in the form of company records on financial reports related to this study. The results of this study are multiple linear regression equations showing each independent variable to the dependent variable. The value of α is -0.104, which indicates that agency costs decrease by -0.104 percent if managerial ownership (X1) and institutional ownership (X2) are equal to zero. The value of β1 is 0.346 which indicates that for every 1% increase in managerial ownership, agency costs will decrease by 0.346% assuming the other variables are constant. The value of β2 is 0.267 which indicates that for every 1% increase in institutional ownership, agency costs will decrease by 0.267%, assuming the other variables are constant.
Pengaruh Kesadaran Perpajakan Dan Sanksi Pajak Terhadap Motivasi Wajib Pajak Untuk Memenuhi Kewajibannya Di CV. Signart Advertising Ihdina Agustina; Muammar Rinaldi
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

This study aims to determine the effect of Tax Awareness and Tax Sanctions against Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The population on this research is individual taxpayer on the CV. Signart Advertising. Samples taken as many as 50 respondents by using saturation sampling. The results of the research analysis show that Tax Awareness partially has effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results of the research analysis show that Tax Sanctions has no effect significantly on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results showed that Tax Awareness and Tax Sanctions simultaneously have significant effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. The results of this study are supported by the value of R square (R2) which means Tax Awareness and Tax Sanctions have an effect on Motivation of Taxpayers to Fulfill Their Obligations on the CV. Signart Advertising. While the remaining is effected by other factors originating from outside this research model such as Fiscus Service and Tax Rate.
Pengaruh Return On Asset, Earning Per Share, Debt To Equity Ratio, Dan Current Ratio Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 Lady Claudyna Rahelita Sinaga; Putri Seroja; Annisa Nauli Sinaga
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

The research objective is to examine and analyze the effect of Return On Asset, Earning Per Share, Debt to Equity Ratio and Current Ratio on Dividend Policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The research approach used in this research is a quantitative approach method. The population to be used in this study were 174 companies, and the sample criteria were assessed using the sampling technique so that 26 companies were obtained as samples. The data translation technique used in this study is multiple linear regression analysis. Based on the results of the hypothesis of the coefficient of determination obtained from the amount of adjusted R square (R2) of 11.5%, it can be denied that Return On Assets, Earning Per Share, Debt to Equity Ratio and Current Ratio have an effect on Dividend Policy by 11.5% while the remaining 88.5% believe in other variables that are not examined in this study

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