cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mardiana
Contact Email
IJAcc@raharja.info
Phone
+6282299694028
Journal Mail Official
IJAcc@raharja.info
Editorial Address
Jl. Jenderal Sudirman No.40, Cikokol, Tangerang, Banten 15117
Location
Kota tangerang,
Banten
INDONESIA
Indonesian Journal Accounting (IJAcc)
Published by UNIVERSITAS RAHARJA
ISSN : 27235262     EISSN : 27235270     DOI : https://doi.org/10.33050/jakbi
Core Subject : Economy,
Economics, Econometrics & Finance
IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, IJAcc provides insights in the field of accounting and business for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. IJAcc accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. IJAcc accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 84 Documents
 5   6   7   8   9 
Faktor yang Mempengaruhi Masyarakat Berpindah Provider Brand Kartu Seluler Warseno Warseno; Po Abas Sunarya; Ageng Setiani Rafika
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3259

Abstract

This research aims to analyze the influence of Product Attributes, Variety Seeking Behavior and Promotion simultaneously (together) on Brand Switching Behavior. This study also aims to analyze the influence of Product Attributes, Variety Seeking Behavior and Promotion partially (individually) on Brand Switching Behavior. The object of this research is IM3 Ooredoo Cellular Card and the subject of this research is Yogyakarta’s people who have used another brand of cellular card and switched brands to IM3 Ooredoo Cellular Card. The number of samples in this study were 140 respondents who had been determined by purposive sampling. The tool used is Multiple Linear Regression Analysis (SPSS). Based on multiple linear regression analysis, the results obtained that Product Attributes, Variety Seeking Behavior and Promotion together (simultaneously) have a positive and significant influence on brand switching behavior. Product Attributes, Variety Seeking Behavior and Promotions also have a positive and significant influence on Brand Switching Behavior.
Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Retail Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Ade Indah Oktaviani; Mardiana Mardiana; Eduard Hotman Purba
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3393

Abstract

The purpose of this study is to determine the effect of Profitability (ROA), Liquidity (Current Ratio), and Company Size on Going Concern Audit Opinions on Retail Companies listed on the Indonesia Stock Exchange. The data used is secondary data derived from the financial statements of Retail Companies that have been published for the 2018-2022 period. Sampling using Purposive Sampling Technique which resulted in 33 Retail Companies. This research uses quantitative approach methods with data analysis methods used, namely descriptive statistics, logistic regression tests and Hypothesis Tests. The results of the study simultaneously Profitability, Liquidity, and Company Size affect the Going Concern Audit Opinion.
Pengaruh Sistem Modernisasi, Pengetahuan Pajak Dan Kondisi Keuangan Terhadap Kepatuhan Pajak UMKM Anna Ramah Lumban Gaol; Rizka Mukhlisiah
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3396

Abstract

Taxes have an important role in the economy because they are the largest contributor to the state budget. One source of tax that contributes significantly to tax realisation is tax on the micro, small and medium enterprise (UMKM) sector. Significant regional economic growth provides an impetus for the development of micro, small and medium enterprises. The purpose of this study is to determine UMKM tax compliance and further improve its fulfilment of its tax obligations. The research method used in this research is a quantitative approach. The sampling technique in this study used a questionnaire consisting of 100 UMKM in Tangerang city that are still operating today. Data collection was carried out by distributing manual questionnaires by visiting one by one UMKM in Tangerang city. The data analysis technique used is descriptive analysis and multiple regression analysis using SPSS 29 software. Based on the results of the hypothesis, it can be concluded that the Modernisation System, tax knowledge, financial conditions have an effect on Tax Compliance in Tangerang City UMKM players.
Pengaruh Net Profit Margin (NPM), Return On Investment (ROI), Price To Book Value (PBV), Dan Earning Per Share (EPS) Terhadap Harga Saham Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Annisa Widya Fitriyana; Tri Cahyo Nugroho
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3397

Abstract

This research aims to determine the influence of Net Profit Margin, Return On Investment, Price to Book Value, and Earning Per Share on the share prices of telecommunications companies listed on the Indonesia Stock Exchange. The sample used in this research was 16 telecommunications companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling. Data collection techniques use documentation techniques and literature study. The data analysis technique in this research uses the Multiple Linear Regression Analysis Test, Coefficient of Determination Test, t Test and F Test. Data processing in this research uses SPSS software version 29 for Windows. The results of this research prove that partially the variables Net Profit Margin, Return On Investment, Price to Book Value have no effect on share prices, the Earning Per Share variable has an effect on share prices. Simultaneously, Net Profit Margin, Return On Investment, Price to Book Value, and Earning Per Share have a significant effect on share prices.
Pengaruh Profitabilitas, Kebijakan Utang dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Real Estate dan Property Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2022 Evi Magdalena; Hendriyati Haryani
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3418

Abstract

This study aims to determine the effect of profitability, debt policy, and dividend policy to the firm value study objects were using finansial reports of real estate and property companies from 2017-2022. Sampling was selected using purposive sampling with the results of 42 companies. This research uses a quantitative approach with data analysis methods used, namely classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that profitability and debt policy have a significant effect on company value. Meanwhile, dividend policy has no effect on company value.
Pengaruh Ukuran Perusahaan, Kebijakan Hutang, Dan Profitabilitas Terhadap Nilai Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2019 – 2022 Putri Misbahul Hayat; Mintauli Debataraja
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3419

Abstract

Having clear company goals is one strategy for facing intense competition between companies. Maximizing company value is one of the elements that forms the goal of starting a business. Factors that can influence company value include company size, debt policy and profitability. The research method used in this research is a quantitative method, with the sampling method used is nonprobability sampling with a purposive sampling technique. From the results of the T test, company size (SIZE) partially has no effect on company value (PBV), debt policy (DER) partially has a positive and significant effect on company value (PBV) and profitability (ROE) partially has a positive and significant effect on value. company (PBV). Meanwhile, from the results of the F test, company size (SIZE), debt policy (DER) and profitability (ROE) simultaneously influence company value (PBV).
Analisis Cadangan Kerugian Penurunan Nilai (CKPN), Return On Asset (ROA) Dan Return On Equity (ROE) Pada Bank BUMN Darmawati, Wissa
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3650

Abstract

The background of this research is motivated by the implementation of the new accounting standard, PSAK 71, along with the impact of the COVID-19 pandemic, which has resulted in increased credit risk and a rise in Non-Performing Loans (NPL). These developments pose significant challenges to the banking sector, which serves as a primary pillar of the economy, as rising credit risk reflects the financial difficulties faced by individuals and businesses. This study employs the variables Allowance for Impairment Losses (CKPN), Return on Assets (ROA), and Return on Equity (ROE). The sample includes four state-owned banks (BUMN) listed on the Indonesia Stock Exchange, namely BRI, Bank Mandiri, BNI, and BTN, covering the period from 2019 to 2023. The findings reveal that the average CKPN of the four banks falls into the Special Mention category. For the ROA variable, two banks—BRI and Bank Mandiri—are classified as Very Healthy, BNI is classified as Healthy, while BTN is categorized as Fairly Healthy. Regarding the ROE variable, BRI and Bank Mandiri are classified as Fairly Healthy, whereas BNI and BTN fall into the Less Healthy category. Keywords: Allowance for Impairment Losses (CKPN), PSAK 71, Return On Assets (ROA), Return On Equity (ROE)
Pengaruh Cost To Income Ratio (CIR), Net Interest Margin (NIM), Net Profit Margin (NPM) Terhadap Harga Saham Pada Sektor Perbankan Khasanah, Ikhwatun
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3659

Abstract

This research aims to analyze the influence of Cost to Income Ratio (CIR), Net Interest Margin (NIM), and Net Profit Margin (NPM) on share prices in the banking sector listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses secondary data obtained from the annual financial reports of banking companies listed on the IDX. The analytical method used is multiple linear regression with the help of the SPSS program. The research results show that Cost to Income Ratio (CIR) and Net Interest Margin (NIM) do not have a significant effect on stock prices, while Net Profit Margin (NPM) has a significant effect on stock prices. Simultaneously, Cost to Income Ratio (CIR), Net Interest Margin (NIM), and Net Profit Margin (NPM) have a significant effect on stock prices. This research provides empirical evidence that profitability is a more dominant factor in influencing share prices compared to operational efficiency.
Pengaruh Implementasi E-Billing Dan E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Taxation Knowledge Sebagai Variabel Moderasi Roseid, Romana Salsabiila
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3660

Abstract

The purpose of this study was to examine the effect of e-Billing and e-Filing implementation on Taxation payer compliance with Taxation Knowledge as a moderating variable at the Kantor Pelayanan Pajak (KPP) Pratama Tangerang Timur. This study uses primary data collected through questionnaires distributed to 115 active Individual Taxation payer (WPOP) respondents registered at KPP Pratama Tangerang Timur. The analysis method used is Moderated Regression Analysis (MRA) with the help of IBM SPSS software version 26. The results showed that; (1) e-Billing implementation has no effect on Taxation payer compliance; (2) e-Filing implementation affects Taxation payer compliance; (3) The implementation of e-Billing and e-Filing together affects taxpayer compliance; (4) Taxation Knowledge cannot moderate the effect of e-Billing implementation on Taxpayer Compliance; (5) Taxation Knowledge can moderate the effect of e-Filing implementation on Taxpayer Compliance. Keywords: e-Billing, e-Filing, Taxationpayer Compliance, Taxation Knowledge
Analisis Kinerja Keuangan Pada Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia Apriyanti, Indri Rama
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3661

Abstract

This study aims to analyze financial performance based on current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on asset and return on equity in animal feed companies listed on the IDX in 2019-2023. The method used in this study uses a quantitative method with secondary data and the determination of the sample in this study is purposive sampling with certain criteria, so that the number of samples obtained is 9 companies. The conclusion drawn from the results of this study is that the average indicators of current ratio, quick ratio, debt to equity ratio, return on asset and return on equity are still far below industry standards, only debt to asset ratio meets industry standards. Keywords: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Return On Asset dan Return On Equity.

Page 8 of 9 | Total Record : 84

 5   6   7   8   9 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc) Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc) Vol 5 No 1 (2024): Indonesian Journal Accounting (IJAcc) Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc) Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc) Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc) Vol 3 No 1 (2022): Indonesian Journal Accounting (IJAcc) Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc) Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc) Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc) Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc) More Issue