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Indonesian Management and Accounting Research

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Published by Universitas Trisakti

ISSN : 14118858 EISSN : 24429724 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

INDONESIA MANAGEMENT AND ACCOUNTING RESEARCH (IMAR) is a peer-reviewed journal published two times a year (January-June, July-December) by the Publisher Institute of the Faculty of Economics and Business, Universitas Trisakti (LPFEB Trisakti). IMAR is intended to be the journal for publishing articles reporting the results of research on Management, Business, and Accounting. IMAR invites manuscripts in the areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship. The primary criterion for publication in this Jornal is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 168 Documents

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Analysis the Impact of Liquidity, Profitability, Activity and Solvency Ratio on Change in Earnings Lutfi Baraja; Eka Agfa Yosya
Indonesian Management and Accounting Research Vol. 17 No. 1 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This study aims to determine the impact of liquidity, profitability, solvency, and activity ratio on change in earnings. In this research, multiple linear regression is used to identify a change in earnings on an entity. The sample data are taken from consumer goods of manufacturing company listed on BEI for the period 2014-2017. The results of this study show net profit margin as profitability ratio have a significant effect on change in earnings. The other results show liquidity ratio measured by current ratio, activity ratio measured by total asset turnover, and solvency ratio measured by debt to equity ratio has an insignificant effect on change in earnings.Keywords: Activity Ratio, Current Ratio, Debt To Equity Ratio, Net Profit Margin, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Total Asset Turnover, Change In EarningsJEL Classification

Analysis Effect of Profitability Ratio, Leverage Ratio, Audit Committee and Public Accounting Firm Size on Audit Delay Nurhafifah Amalina; Firda Amelia; Wien Alfatah
Indonesian Management and Accounting Research Vol. 17 No. 1 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The main purpose of this research is to analyze profitability ratio, leverage ratio, audit committees and public accounting firm size against Audit Delay. The multiple linear regression is the most common form of linear regression analysis is used to explain the relationship between the effect of independent variables (profitability ratio, leverage ratio, audit committee and public accounting firm size) and dependent (audit delay). The data samples were obtained from the LQ-45 Index of Corporations which are listed on the Indonesia Stock Exchange (BEI). The data consists of a three years period from 2015 to 2017. After completing the analysis study, it shows that only audit committees has a significant influence on Audit Delay, while profitability ratio, leverage ratio and public accounting firm size have no effect on such. Keywords: Multiple Linear Regression Analysis, Audit Delay, Profitability, Leverage, Audit Committee, Public Accounting Firm Size

The Impact of Environmental Performance and Profitability on Firm Value Cicely Delfina Harahap; Ilyas Juliana; Febby Fitria Lindayani
Indonesian Management and Accounting Research Vol. 17 No. 1 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This research purposes to test and analyze the effect of Environmental Performance and Profitability on Firm Value. This study focuses on manufacturing companies in Bursan Efek Indonesia (BEI) in 2014-2016 which follows PROPER. This study used 22 companies with 66 observations. Environmental Performance (Independent Variables) proxies with PROPER, and Profitability is measured by ROA. Dependent variable used in this research is Company Value. This study uses a simple linear regression analysis. The result of the research, it is known that Environmental Performance has a positive effect on company value. While profitability does not affect on company value. The results of this study is expected to be a consideration of investors in making investment decisions and assess the performance of a company.

Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements Aina Zahra Parinduri; Risma Koeshartanti Pratiwi; Oktavina Ika Purwaningtyas
Indonesian Management and Accounting Research Vol. 17 No. 1 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this study is to find empirical evidence of the effect of good corporate governance (Independent Board of Commissioners, Audit Committee, managerial ownership, institutional ownership), Leverage and Company Size on the integrity of financial statements. The sample used in the study was 33 companies listed in the LQ45 category on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses the method of multiple linear regression analysis. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the independent board of commissioners has a positive effect on the integrity of financial statements, institutional ownership has a positive effect on the integrity of financial statements. However, the audit committee, managerial ownership, leverage and company size have no influence on the integrity of financial statements.

The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure Shafrani Dizar; Sarah Alifia; Fithri Alvionita
Indonesian Management and Accounting Research Vol. 17 No. 1 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.

Analysis the Impact of Profitability, Liquidity, Leverage and Company Size on Dividend Policy Besnedi Abrar; Riandra Ghazyla; Dila Arisandi
Indonesian Management and Accounting Research Vol. 16 No. 2 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This study aims to determine the impact of financial ratio and company size on dividend policy. Multiple linear regression is used to identify the relationship between the independent and dependent variables. The sampled data was taken from consumer goods manufacturing companies listed on Indonesia Stock Exchange for the period 2015-2017. The result of this study indicated that financial ratios variable proxied by profitability and leverage ratios had a significant impact on dividend policy, while the other variables liquidity and company size had an insignifiant impact on dividend policy.

The Influence Of Independence, Work Experience, Due Professional Care, Accountability, Integrity, And Clients Pressure On Audit Quality Windhy Puspitasari; Astrid Mafela; Fithriana Melani
Indonesian Management and Accounting Research Vol. 16 No. 2 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This research aims to prove the influence of independence, work experience, due professional care, accountability, integrity, and client pressure. The respondent of this research is auditors that working at big four and non-big four Public Accountant Firms (KAPs) located in Jakarta, which is junior, senior, and manager position. The total respondents are 91. This research was conducted using a survey method. Data were collected by distributing questionnaires using convenience sampling. The data analysis used multiple regression. The results indicate that independence, work experience, due professional care, integrity, and clients pressure have a significant influence on audit quality. Since the mean score for all variable are not achieved Likert scale 3 or agree, for future research need to consider for distributing from senior auditor with experience for more than five years.

The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance Ayu Aulia Oktaviani; Florencia Trisna Juang; Dwi Ayu Kusumaningtyas
Indonesian Management and Accounting Research Vol. 16 No. 2 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.

The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance Lidia Wahyuni; Robby Fahada; Billy Atmaja
Indonesian Management and Accounting Research Vol. 16 No. 2 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This study aims to analyze the effect of business strategy, leverage, profitability and sales growth on tax avoidance. Sample companies involved in tax avoidance were obtained from surveys of manufacturing companies listed on the Indonesia Stock Exchange. The data covers a period of four years from 2014 to 2017. The sample used is secondary data originating from the IDX.com website with the sampling technique that is the purposive sampling method. Data analysis used is a multiple linear regression model. Based on the results of the analysis that has been done, it can be concluded as follows (1) Business strategy has a positive influence on tax avoidance (2) leverage has a positive influence on tax avoidance (3) profitability has no effect on tax avoidance (4) sales growth has an influence positive for tax avoidance

The Influence of Auditor Independence, Work Experience, Work Satisfaction, and Auditor Competency Against Audit Quality Risa Nurmala Dewi; Ichsan Maulana; Mahatir Muhadzib
Indonesian Management and Accounting Research Vol. 16 No. 2 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

The purpose of this research is to determine the effect of Independency of Auditor, Job Experience, Job Satisfaction and Auditor Competency toward Audit Quality. The importance of this research includes verifying theories that have developed related to the influence of auditor independence, job experience and job satisfaction and striving to prove that increasing auditor competence can be a component that improves audit quality. The population of this research comprises auditor on Public Accounting Firm located in Jakarta. The technique of determining the sample used is convinience sampling. This research uses a multiple linear regression approach. Based on the results of testing, this research proves that independency of auditor, job experience, job satisfaction and auditor competency together have effect toward audit quality. This research also proves that partially idependency of auditor and job satisfaction have positive effect toward audit quality, whereas job experience and auditor competency have no effect toward audit quality

Page 8 of 17 | Total Record : 168

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Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
imar.journal@trisakti.ac.id

Editorial Address
Hendriawan Sie Building 3rd floor Jl. Kiyai Tapa No.1 Grogol, Jakarta 11440 Phone. 021 5663232 ext : 8334 Telp/Fax . 021 56969066 Email : imar.journal@trisakti.ac.id

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official imar.journal@trisakti.ac.id

Editorial Address Hendriawan Sie Building 3rd floor Jl. Kiyai Tapa No.1 Grogol, Jakarta 11440 Phone. 021 5663232 ext : 8334 Telp/Fax . 021 56969066 Email : imar.journal@trisakti.ac.id

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
imar.journal@trisakti.ac.id

Editorial Address
Hendriawan Sie Building 3rd floor Jl. Kiyai Tapa No.1 Grogol, Jakarta 11440 Phone. 021 5663232 ext : 8334 Telp/Fax . 021 56969066 Email : imar.journal@trisakti.ac.id

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA