cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Christina
Contact Email
christina@usni.ac.id
Phone
+6285271344110
Journal Mail Official
liabilitas@usni.ac.id
Editorial Address
Jl. Arteri Pondok Indah No.11, , Jakarta Selatan, Provinsi DKI Jakarta, 12240
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Published by Universitas Satya Negara Indonesia
ISSN : 25028669     EISSN : 28094417     DOI : https://doi.org/10.54964/liabilitas.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi pertama kali diterbitkan pada tahun 2016. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerbitkan 2 (dua) jurnal dalam setiap tahunnya, yaitu terbit di bulan Februari dan Agustus. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas. Situs Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi adalah jurnal ilmiah akuntansi dan ekonomi yang merupakan sumber referensi akademisi di bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerima artikel ilmiah dengan lingkup penelitian pada: Akuntansi Keuangan Akuntansi Manajemen Auditing Perpajakan Sistem Informasi Akuntansi Akuntansi Sektor Publik / Pemerintahan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 130 Documents
 8   9   10   11   12 
Pengaruh Struktur Modal, Profitabilitas dan Kebijakan Dividen Perusahaan Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019) Tagor Darius Sidauruk; Adolpino Nainggolan; Gina Regina
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.676 KB) | DOI: 10.54964/liabilitas.v7i2.219

Abstract

The purpose of the study was to determine the effect of capital structure (DER), profitability (ROE), and dividend policy (DPR) on firm value (PBV). The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique was purposive sampling, which was 88 samples. Analysis of research results using multiple linear regression analysis. The results of the study of profitability (ROE) and dividend policy (DPR) variables have a positive effect on firm value, then the capital structure variable (DER) has no effect on firm value.
DETERMINAN YANG MEMPENGARUHI AUDIT DELAY PADA MASA PANDEMI COVID 19 Nia Tresnawaty
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.428 KB) | DOI: 10.54964/liabilitas.v7i2.220

Abstract

This research was conducted with the aim of knowing the determinants of audit delay for the manufacturing industry on the IDX. The research was conducted by researchers using causal, there are 166 manufacturing industries on the Indonesia Stock Exchange in 2019-2021. The procedure in determining the sample used is to use criteria and data that are suitable for testing 146 companies with a sample of 438. The type of data is secondary data, the variables studied consist of Company Age, KAP Reputation and Auditor Opinion which are independent variables, while Audit delay is a variable. dependent. The method used in this research is logistic regression. This research shows that the firm age and KAP size variables do not affect audit delay, while auditor's opinion affects audit delay.
OPINI AUDIT GOING CONCERN DAN FAKTOR YANG MEMPENGARUHINYA Indira Shinta Dewi
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.669 KB) | DOI: 10.54964/liabilitas.v7i2.222

Abstract

Obtaining empirical evidence of how the effect debt default,finacial distress , Audit Opinion Preceding Years is the goal of this study This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2019-2021. 317 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is logistic regression analysis. The analysis showed that the  profitability, and leverage has no effect on tax avoidance. Sales growth has  negative effect on tax avoidance
PENGARUH PENERAPAN E-SPT PPN DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMAMPUAN INTERNET SEBAGAI VARIABEL MODERASI Jahormin Simarmata; Isrofatul Laili
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.218 KB) | DOI: 10.54964/liabilitas.v7i2.223

Abstract

This research aims to determine partially the application of the e-SPT PPN and the e-tax invoice effects on taxpayers compliance with internet capabilities as a moderating variable. The populations on this research are taxable entrepreneurs on Prama Tax Office Gambir Tiga Jakarta, who are still active in 2021 that uses the e-SPT PPN and e-tax invoice application. Sampling technics using the simple random sampling with totally 86 respondents. Data analyzed with multiple linier regression using tools of SPSS, 26 version . The result of this research sow that partially the application of e-SPT PPN and e-tax invoice has significant effect on tax compliance, while the internet skilled does not moderating e-SPT PPN and e-tax invoice application on taxpayer compliance.
ANALISIS KINERJA KEUANGAN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Apriasih; Arifin Siagian; Noviarti
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.243

Abstract

This research aims to examine and provide empirical evidence on the effect of profitability, company size, and leverage on company value with dividend policy as an intervening variable in the food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The population in this research is food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this research is purposive sampling with a total of 10 companies. The data analysis method used in this research is using Partial Least Square (SmartPLS) version 3.0. The results of the research show that profitability, company size, and leverage do not have a direct effect on dividend policy. Profitability and dividend policy have a direct effect on company value. Against company size and leverage do not have a direct effect on company value. And for profitability, company size, and leverage do not have an effect on company value through dividend policy as an intervening variable.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI NUSA TENGGARA TIMUR Jahormin Simarmata; Natrion; Marce Jumniati Nawa
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.247

Abstract

The purpose of this study was to determine the effect of independence, competence, and work experience on audit quality at the Supreme Audit Agency of the Republic of Indonesia Representative of the Province of East Nusa Tenggara. The population were all the auditors who worked at the State Audit Board of East Nusa Tenggara Province. The samples used were 52 respondents from 80 respondents. The data of this study are primary data obtained through the distribution of questionnaires. The sampling technique used the Incidental Sampling method while the data processing method was multiple linear analysis with the SPSS version 24. The results of this study that independence and work experience have a significant effect on audit quality, while competence has no significant. Simultaneously that the independence, competence, and work experience have a significant effect on audit quality by 48.6%, while the remaining was caused by other factors not examined in this research
PENGARUH PENDAPATAN ASLI DAERAH, RETRIBUSI DAERAH, BELANJA MODAL, DAN DANA ALOKASI UMUM TERHADAP KEMANDIRIAN KEUANGAN DAERAH Adolpino Nainggolan; Tagor Darius Sidauruk; Fenny Tito
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.248

Abstract

The purpose of this study wals to determine the effect of regionall originall income, regionall levies, calpitall expenditures, alnd generall alllocaltion funds on regionall finalnciall independence. The Regency alnd City of Balnten Province for the yealrs 2016 to 2020 malke up the study's populaltion. Purposive salmpling is used in this study, with salmples talken from 4 districts alnd 4 cities in the province of Balnten over al 5-yealr period. The findings of this study suggest thalt Generall Alllocaltion Funds alnd Regionall Originall Income halve al limited impalct on Regionall Finalnciall Independence. Regionall Levies alnd Calpitall Expenditures, however, halve no impalct on the finalnciall independence of the region. Aldditionallly, 98.2% of Regionall Finalnciall Independence is influenced by Regionall Originall Income, Regionall Levies, Calpitall Expenditures, alnd Generall Alllocaltion Funds
ANALISIS DETERMINAN AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR Indira Shinta Dewi; Nia Tresnawaty
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.249

Abstract

By using earnings management proxies, company size, and company liquidity, empirical data on how tax aggression affects manufacturing companies in Indonesia. between 2018 and 2022, the Indonesia Stock Exchange will be the main focus. Data processing uses Statistical Product and Service Solution for Windows version 24 (SPSS 24) and Microsoft Excel.Purposive sampling was used to collect 211 data. Multiple regression analysis is a data analysis method. The findings of the analysis show that liquidity has an impact on tax aggression more than firm size and earnings management. Based on the results of the F test, firm size, liquidity, and earnings management all have an effect on tax aggression. Keywords: Profit Manajemen, Company Size,Liquidity And Tax Aggressiveness
PROSEDUR AUDIT UNTUK PERUSAHAAN BERBISNIS TANAMAN SAWIT DALAM UPAYA MENCEGAH TERJADINYA SALAH SAJI LAPORAN KEUANGAN Yannes Manurung
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.253

Abstract

The purpose of this study is to determine audit risks that may arise from audit procedures when carrying out audit procedures, resulting from missing a procedure that must be carried out or a lack of understanding of the client's business, so that misstatements made by the client become uncorrected which causes the presentation of financial statements to not reflect the current state of affairs. which are actually. It is undeniable, the Covid-19 outbreak has had a huge impact on human life patterns, especially interactions between humans both with outsiders of the family and with internal parties in the family, carrying out business activities and living a working life in earning a living. Likewise in the work scope of audit services, the impact of changing patterns of life also affects the planned work pattern at the Public Accounting Firm. As time went by, when the government succeeded in overcoming the development of the covid outbreak, the work pattern at the Public Accountant Firm also changed where currently the audit has even implemented inspections at the client's office. In order to avoid misstatements, the auditor must carry out field checks
PENGARUH KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Galih Chandra Kirana; Heriston Sianturi; Meifida Ilyas
Jurnal Liabilitas Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i2.262

Abstract

Tihis stuidy aiims to examinie tihe effeict of fuinding deciisions, diviidend poliicy, firm size, and profitability on the value of company. The population of the reseiarch iis 6i5 property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the period 2018-2020. The sampling technique used was the purposive sampling method. Based on this method a sample size of 57 wais obtaiined, and aifter thie outilier wias isisued, the samiple siize became 40. The data analysis method used was multiple linear regression using SPSS software version 25. The result showed that firm size negatively affected the value of the company. While funding decisions, dividend policy, and profitability do not affect the value of company.

Page 10 of 13 | Total Record : 130

 8   9   10   11   12 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025 Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025 Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024 Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024 Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023 Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023 Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022 Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022 Vol 6 No 2 (2021): Volume 6 No.2, Agustus 2021 Vol 6 No 1 (2021): Volume 6 No.1, Februari 2021 Vol 5 No 2 (2020): Volume 5 No.2, Agustus 2020 Vol 5 No 1 (2020): Volume 5 No.1, Februari 2020 Vol 4 No 2 (2019): Volume 4 No.2, Agustus 2019 Vol 4 No 1 (2019): Volume 4 No.1, Februari 2019 Vol 3 No 2 (2018): Volume 3 No.2, Agustus 2018 Vol 3 No 1 (2018): Volume 3 No.1, Februari 2018 Vol 2 No 2 (2017): Volume 2 No.2, Agustus 2017 Vol 2 No 1 (2017): Volume 2 No.1, Maret 2017 Vol 1 No 2 (2016): Volume 1 No.2, September 2016 Vol 1 No 1 (2016): Volume 1 No.1, Maret 2016 More Issue