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<![CDATA[PENGARUH PENGUNGKAPAN GREEN PRODUCT INNOVATION DAN GREEN PROCESS INNOVATION TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Nurilia Perucha Sari]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v9n1.p%p
<![CDATA[In the current era where the economy is growing rapidly, of course it is a challenge for every company, especially in Indonesia. Given the business processes of large companies that are not environmentally friendly, air pollution and environmental pollution can have an impact on global warming. This research aims to examine whether innovations in environmentally friendly processes and products can have a good impact on the performance of an issuer in the manufacturing sector in Indonesia. Population taking in the study is that all listed companies engaged in the manufacturing industry from 2014 to 2017. After selecting the sample with a purposive sampling method, 481 samples of the observation period were obtained through audited company financial statements and listed on the Indonesia Stock Exchange. The analytical method used in this research is multiple linear regression analysis. Based on the results of the study showed that the innovation of environmentally friendly products has a positive effect on company performance, while the innovation of environmentally friendly processes alone is not able to influence the improvement of a company's performance. ]]>
<![CDATA[Analisis Reaksi Pasar Modal Pada Peristiwa Politik Pemilihan Umum Di Indonesia, Malaysia, dan Thailand: Keywords: General Election; Abnormal Return; Trading Volume Activity ]]>
<![CDATA[Sri Arum Endang Setyowati]]>;
<![CDATA[Hariyati Hariyati]]>
<![CDATA[ Jurnal Akuntansi Vol 10 No 2 (2022): AKUNESA (JANUARI 2022) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v10n2.p46-56
<![CDATA[This research has purpose to determine the existence of market reactions by analyzing differences of abnormal return and trading volume activity in the general election events held by Indonesia, Malaysia and Thailand. The approach used is event study with 5 days before and 5 days after the event. The population and research sample are the LQ45 Index, FBMKLCI and SET50. The samples that used was 125 companies. The statistical method used is One Sample t-Test also Paired Sample t-Test with the help of SPSS. The results prove that there are no reaction around the Indonesia, Malaysia and Thailand election. This research also showed there is no significant differences in the abnormal return and trading volume activity in the general election events in Indonesia, Malaysia and Thailand.Keywords: General Election; Abnormal Return; Trading Volume Activity]]>
<![CDATA[PENGARUH INSIDER OWNERSHIP, FREE CASH FLOW, COLLATERIZABLE ASSETS, DAN FIRM GROWTH TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Rio Dwijaya]]>;
<![CDATA[Hariyati Hariyati]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v9n1.p%p
<![CDATA[Penelitian ini bertujuan mengetahui pengaruh insider ownership, free cash flow, collaterizable assets, dan firm growth terhadap kebijakan dividen. Populasi yang digunakan yaitu semua perusahaan yang terdaftar Bursa Efek Indonesia periode 2015-2017. Penelitian menggunakan metode kuantitatif dengan teknik purposive sampling yang menghasilkan 40 perusahaan sebagai sampel penelitian. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan free cash flow, collaterizable assets dan firm growth berpengaruh terhadap kebijakan dividen sedangkan insider ownership tidak berpengaruh terhadap kebijakan dividen.Kata Kunci: Collaterizable Assets; Firm Growth; Free Cash Flow; Insider Ownership; Kebijakan Dividen.]]>
<![CDATA[Pengaruh Komisaris Independen dan Struktur Kepemilikan Terhadap Penerimaan Opini Audit Going Concern : Keywords: Independent Comissioner; Managerial Ownership; Institusional Ownership; Going Concern Audit Opinion. ]]>
<![CDATA[Asti Wardani]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Jurnal Akuntansi Vol 10 No 2 (2022): AKUNESA (JANUARI 2022) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v10n2.p107-115
<![CDATA[This study aims to examine the effect of independent comissioner, managerial ownership, and institutional ownership on acceptance of going concern audit opinion. This paper used mining company from IDX (Indonesia Stock Exchange). Based on quantitative research methods with purposive sampling technique, there are 27 companies as samples of this paper during 2013-2017. Logistic Regression with SPSS 23 was used to analyze the data of this study. The result of this research showed that independent comissioner has negative effect on acceptance of going concern audit opinion, managerial ownership and institutional ownership has no effect on acceptance of going concern audit opinion.Keywords: Independent Comissioner; Managerial Ownership; Institusional Ownership; Going Concern Audit Opinion.]]>
<![CDATA[Pengaruh Kepemilikan Saham oleh Direksi dan Jumlah Dewan Direksi terhadap Financial Distress ]]>
<![CDATA[Diah Windah Pratiwi]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v9n1.p%p
<![CDATA[Penelitian ini bertujuan untuk membuktikan pengaruh kepemilikan saham oleh direksi dan jumlah dewan direksi terhadap financial distress. Populasi pada penelitian ini yaitu perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada tahun 2016-2018 dengan jumlah sampel 67 perusahaan berdasarkan metode purporsive sampling. Pengukuran financial distress menggunakan model analisis Z-Score dan jumlah dewan direksi dengan skala rasio kuantitas dewan direksi di perusahaan. Medote analisis menggunakan analisis regresi linier berganda dengan bantuan SPSS. Hasil dari penelitian ini membuktikkan bahwa kepemilikan saham oleh direksi tidak berpengaruh terhadap financial distress dan jumlah dewan direksi berpengaruh terhadap financial distress.Kata kunci: Kepemilikan Saham oleh Direksi; Jumlah Dewan Direksi; Financial Distress.]]>
<![CDATA[Faktor – Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Tahun 2015 – 2017: Keywords: Profitability; size; liquidity; age; & leverage ]]>
<![CDATA[Ferry Abdillah Habibie]]>;
<![CDATA[Ni Nyoman Alit Triani]]>
<![CDATA[ Jurnal Akuntansi Vol 10 No 2 (2022): AKUNESA (JANUARI 2022) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v10n2.p36-45
<![CDATA[Fluctuations occur in a number of companies which not report their financial statements on time from 2015-2017. From these events it is necessary to make research that aims to determine the effect of profitability, company size, liquidity, age, and leverage on the timeliness of financial reporting (timeline) on all companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017. Research using purposive sampling obtained 424 companies in accordance with the sampling method criteria. The analytical technique used logistic regression analysis by SPSS 23 which results that profitability & company size have positive effect on timelines. Whereas the variable liquidity, company age, and leverage have no effect on timelines.]]>
<![CDATA[ANALISIS PERTUMBUHAN PERUSAHAN, PROFITABILITAS, DAN LEVERAGE SEBAGAI FAKTOR PEMBERIAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[anggun al araaf widiyanegara]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v9n1.p%p
<![CDATA[This research was conducted to determine the effect of company growth, profitability, and leverage on the going concern audit opinion. The sample in this study are mining companies listed on the Indonesia Stock Exchange. The research method used is quantitative with a purposive sampling technique, there are 31 companies that become research samples with the 2013-2018 observation period. The data analysis method used is Logistic Regression Analysis. The results showed that profitability affected the going concern audit opinion while company growth and leverage had no effect on giving going concern audit opinions.Keywords: Company Growth, Profitability, Leverage, Going Concern Audit Opinion]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH BPRS ]]>
<![CDATA[Zainal Arifin]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v9n1.p%p
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Pembiayaan Mudharabah BPRS. Populasi yang digunakan yaitu keseluruhan BPRS yang terdaftar tahun 2012-2016 di Bank Indonesia. Pengambilan sampel penelitian ini menggunakan purposive sampling dengan jumlah 115 BPRS yang ada di Jawa Timur. Alat penelitian yang digunakan dalam penelitian ini adalah Analisis PLS (Partial Least Square) - Structural Equation Modeling (SEM). Hasil penelitian bahwa NPF, DPK dan jumlah kantor layanan menunjukan pengaruh terhadap pembiayaan Mudharabah sedangkan ukuran BPRS tidak berpengaruh terhadap pembiayaan Mudaharabah.]]>
<![CDATA[PENGARUH CAPITAL INTENSITYTERHADAPTAX AGGRESSIVENESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Silvy Dwi wahyuni]]>;
<![CDATA[Dewi Prastiwi]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v9n1.p%p
<![CDATA[Penelitian ini dilakukan untuk mengetahui pengaruh intensitas modal terhadap agresivitas pajak dengan profitabilitas sebagai variabel moderasi. Populasi adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Berdasarkan metode penelitian kuantitatif dengan teknik purposive sampling, ada 27 perusahaan yang menjadi sampel penelitian dengan periode observasi 2013-2017. Metode analisis data adalah Moderated Regression Analysis (MRA). Berdasarkan hasil, intensitas modal tidak berpengaruh terhadap agresivitas pajak, profitabilitas mampu memperkuat efek positif dari intensitas modal terhadap agresivitas pajak]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) ]]>
<![CDATA[Dhuwik Ratnasari]]>;
<![CDATA[Dian Anita Nuswantara]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v9n1.p%p
<![CDATA[Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional dan leverage terhadap penghindaran pajak. Penelitian ini menggunakan teknik analisis regreai linear berganda dengan menggunakan program SPSS 23. Jumlah sampel penelitian ini adalah 55 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2017, dengan jumlah data sebanyak 220. Penelitian ini menggunakan ROA dan ukuran perusahaan sebagai variabel kontrol. Hasil penelitian menunjukkan kepemilikan institusional dan leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ROA berpengaruh negatif terhadap penghindaran pajak dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.]]>
