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Nora Hilmia Primasari
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 9, No 1 (2020)" : 6 Documents clear
PENGARUH STRUKTUR KEPEMILIKAN, TAX AVOIDANCE, AUDITOR SWITCHING DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Arfiana Devi Muftiarani; Anissa Amalia Mulya
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.542 KB) | DOI: 10.36080/jak.v9i1.1413

Abstract

This study aims to analyze the factors that affect the timeliness of financial statement submission. The data used are secondary data with the population of wholesale (durable & non-durable goods) service sub-sector companies listed on the Indonesia Stock Exchange. The sample used is 20 companies with observation year 2015-2018. Sampling technique used is purposive sampling with method of logistic analysis. The results of this study indicate that the tax avoidance affect the timeliness of the delivery of financial statements, while ownership structure, auditor switching and reputation of public accounting firms does not affect the timeliness of financial reporting.
PENGARUH DEBT DEFAULT, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, OPINION SHOPPING, OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Rista Uly; Anita Wahyu Indrasti
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.211 KB) | DOI: 10.36080/jak.v9i1.1414

Abstract

The purpose of this study was to determine the effect of debt default, profitability, company growth, shopping opinion and previous year's audit opinion on going concern audit opinion. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2014 – 2017. The analytical technique used is logistic regression analysis using SPSS 21.0. From the research results prove that debt default, company growth and opinion shopping have no effect on going concern audit opinion, profitability has a negative effect on going concern audit opinion, and the previous year's audit opinion has a positive effect on going concern audit opinion
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN Felicia Felicia; Arwina Karmudiandri
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1081.353 KB) | DOI: 10.36080/jak.v9i1.1409

Abstract

The aim of this research is to acquire managerial ownership, institutional ownership, audit committee, board of commissioner, independent commissioner, firm size, profitability, and financial leverage in affecting firm value in non-financial companies listed in Indonesia Stock Exchange. In this study, the researcher used 94 listed non-financial companies in Incdonesia Stock Exchange since 2015 until 2017 that have been selected by purposive sampling method. Multiple linear regressions method is used to analysis data. The result of this research indicates that independent commissioner, profitability, and financial leverage have affect to firm value. While managerial ownership, institutional ownership, audit committee, board of commissioner, and firm size did not significantly impact on firm value
PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN AUDITOR, KOMPETENSI AUDITOR DAN BEBAN KERJA TERHADAP PENDETEKSIAN KECURANGAN Muhammad Rafnes; Nora Hilmia Primasari
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1050.575 KB) | DOI: 10.36080/jak.v9i1.1410

Abstract

This study aims to determine the effect of professional skepticism, auditor experience, auditor competence and workload on fraud detection. The population in this study were KAPs in the Central Jakarta area. The sampling technique used was simple random sampling technique. The analysis tool used is multiple linear regression. The results showed that professional skepticism and auditor competence had no effect on fraud detection, while auditor experience and workload had a positive effect on fraud detection.
ANALISIS PENGARUH MANAJEMEN MODAL KERJA DAN LEVERAGE TERHADAP GROSS PROFIT MARGIN Jusmansyah, Muhamad
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (989.492 KB) | DOI: 10.36080/jak.v9i1.1411

Abstract

This study aims to analyze the Effect of Working Capital Management and Leverage on Gross Profit Margin in the 2013 - 2017 Building Construction Sub Sector Companies listed on the Indonesia Stock Exchange.The data used is secondary data and the analysis method used is multiple linear regression analysis with the help of Statistical Product and Service Solution (SPSS) version 20.0 to obtain a comprehensive picture of the relationship between one variable and another. The sample in this study consisted of eight (8) companies in the construction construction sub-sector listed on the Indonesia Stock Exchange (IDX) in observations from 2013 to 2017 with a purposive sampling method as a sampling method. The results of this study are Number of Days Account Receivable and Debt to Total Assets have an effect on Gross Profit Margin. Number of Days Inventory, Number of Days Account Payable and Cash Conversion Cycle have no effect on Gross Profit Margin.
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL, LOAN TO DEPOSIT RATIO, DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS (Studi Empiris Pada Bank Umum Swasta Nasional Devisa yang terdaftar di Bursa Efek Indonesia Peri Retta Oktaviana; Astrid Dita Meiriana Hakim
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (831.966 KB) | DOI: 10.36080/jak.v9i1.1412

Abstract

This study aims to determine the effect of capital adequacy ratio, operational costs and operating income, loan to deposit ratio, and non-performing loans on return on assets in the national private foreign exchange banks listed on Indonesia Stock Exchange for the period 2014 - 2018. This study used fourteen samples of National Private Foreign Exchange listed Banks on the Indonesia Stock Exchange for the period 2014-2018. This study was conducted using panel data regression method with Fixed Effect Model from Econometric Views 10 Program and Calculated use Microsoft Excel 2010. The results showed that the capital adequacy ratio, operational costs and operating income, loan to deposit ratio, and non-performing loans have a significant effect on return on assets.

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