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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 2 (2020)" : 6 Documents clear
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET, WORKING CAPITAL TURNOVER TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014 - 2018) Matry Desi; Dicky Arisudhana
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (783.519 KB) | DOI: 10.36080/jak.v9i2.1420

Abstract

Earnings growth is the company's ability to see the ups and downs of profits each year, which will give effect to the survival of the company and can influence the decisions of investors and potential investors who will invest their capital into the company. The purpose of this study was to determine the effect of the current ratio, debt to equity ratio, return on assets, and working capital turnover on profit growth. This study uses secondary data with a population of 10 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange with 10 companies in 2014-2018. The sampling technique used was purposive sampling with multiple linear regression analysis methods. The results of this study indicate that there is no influence between the current ratio, debt to equity ratio, and working capital turnover on earnings growth, while there is an influence between return on assets on earnings growth.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, LIKUIDITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2019) Amri Amrulloh; Ajeng Dwita Amalia
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (919.774 KB) | DOI: 10.36080/jak.v9i2.1421

Abstract

This research was conducted to find out the influence between profitability, capital structure, liquidity, company size and dividend policy on firm value. This study uses banking companies as the sample, through the purposive sampling method, seven banking companies were selected as the research sample. Data analysis used multiple linear regression method with Microsoft Excel and SPSS software as auxiliary software. The results of the study say that Profitability has a positive effect on Firm Value, Capital Structure has a positive effect on Firm Value, Liquidity has no effect on Firm Value, Firm Size has no effect on Firm Value, Dividend Policy has no effect on Firm Value.
PENGARUH METODE PELATIHAN, INSTRUKTUR PELATIHAN, MATERI PELATIHAN DAN KOMPETENSI KERJA TERHADAP PRESTASI KERJA RELAWAN PAJAK (Studi Empiris pada Relawan Pajak 2019 Kantor Wilayah Direktorat Jenderal Pajak Jakarta Selatan II) Ayu Aprilia; Puspita Rani
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1021.045 KB) | DOI: 10.36080/jak.v9i2.1416

Abstract

This study aims to examine and analyze the effect of training methods, training instructors, training materials, and work competencies on tax volunteer work performance. This study uses a quantitative approach with a population of 92 tax volunteers 2019 Regional Office of South Jakarta DJP II. The type of data used is primary data obtained through questionnaires and distributed to samples determined through saturated sampling techniques, where all members of the population become research samples, but only 70 tax volunteers are obtained to complete the questionnaire. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that partially the work competency variable has a significant positive effect on the achievement of tax volunteer work performance, but the training method, training instructor, and training material variables do not have a significant effect on tax volunteer work performance
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN Intan Pratika; Nora Hilmia Primasari
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (984.252 KB) | DOI: 10.36080/jak.v9i2.1417

Abstract

This study aims to determine the effect of independent commissioners, audit committees, company size, leverage and the size of public accounting firms on the integrity of financial statements. This research was conducted at property, real estate and building construction service companies listed on the Indonesia Stock Exchange (BEI) 2016-2019 period. The sampling technique used was purposive sampling. The number of sample companies was 37 companies with observation time of 4 years, so the total samples of 148 data. The analytical method used is multiple linear regression. The results of this study indicate that the size of a public accounting firm has a positive effect on the integrity of financial statements, while independent commissioners, audit committees, company size and leverage have no effect on the integrity of financial statements.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2018) Kartino, Ferry Anggoro Prasetyo; Welas, Welas
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.209 KB) | DOI: 10.36080/jak.v9i2.1418

Abstract

The purpose of this research is to find the influence of sales growth, firm size, current ratio, debt to equity ratio and return on assets on the perceived firm value. In this Research Firm Value is proxied with price book value. This is a company sample in research sub petrochemical sectors who are enrolled in the Indonesia stock exchange a period of 2013-2018. The withdrawal of technique sample in this research purposive uses the method of sampling, where there are 7 the company chemical meet the criteria. The method of analysis was used in the study linear regression and the worship of idols with exclusively on the statistical package for the social science (SPSS) 20.0 version and microsoft excel for windows 2010 to know the influence of between the independent variable dependent on variables. The results of the testing of hypotheses this indicates that sales growth, firm size, current ratio, debt to equity ratio has not been affecting the Firm value. While return on assets influence by firm value.
PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE, EXCHANGE RATE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia Periode 2015-2019) Nurul Baiti; Suryani Suryani
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v9i2.1419

Abstract

This study aims to determine the effect of Effective Tax Rate, tunnelling Incentive, Exchange Rate and Bonus Mechanism on Transfer Pricing decisions in companies. In this study Transfer Pricing is measured by the presence or absence of sales to special parties. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange 2015-2019 which were 17 companies. This research uses the purpose sampling method. The analysis technique used is logistic regression analysis. The results of his research indicate that tunnelling Incentive negatively affects the transfer pricing decision and the effective tax rate, exchange rate, bonus mechanism does not affect the transfer pricing decision

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