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Jurnal Akuntansi
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : 2797524X     DOI : 10.36452/akunukd
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi Jurnal Akuntansi. Mulai tahun 2015, Jurnal Akuntansi terbit dua kali setahun bulan Januari - Juni dan Juli - Desember. Bahan kajian Jurnal Akuntansi: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Perpajakan 4. Auditing 5. Sistem Informasi Akuntansi 6. Etika Profesi Akuntan 7. Pendidikan Akuntansi 8. Corporate Governance 9. Akuntansi Sektor Publik 10. Akuntansi Nirlaba
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 18 No. 1, Januari - Juni 2018" : 5 Documents clear
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siti Qomariyah; Yuni Rimawati; Achdiar Redy Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2291

Abstract

The aim of this research is to know factors that effect to dividend policy. The population of thisresearch is manufacture companies which listed in Bursa Efek Indonesia for period 2011 – 2015.Sampling technique used is purposive sampling. The total population in this study as many as 141companies and obtained sample as many as 22 companies with 110 observations. Analysis methodused in this research is partial least square (PLS). The results showed profitability have positif effectto dividend policy, while leverage, liquidity, firm size and investment opportunity set has no effect todividend policy. Keywords: Dividend Policy, Profitability, Leverage, Liquidity, Firm Size and Investment Opportunity Set.
TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN Rafrini Amyulianthy; Nurul Yunita; Yetty Murni
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2293

Abstract

The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance. Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance
PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Yosua; Hanna
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2294

Abstract

This study examines the influence of corporate financial performance, corporate social performance, and environmental performance on company value. Company value is measured by Price to Book Value (PBV). Company’s financial performance includes profitability as proxied by Return on Equity Ratio (ROE) and solvency proxied by Debt to Equity Ratio (DER), corporate social performance is proxied by disclosure index which is based on G4 reporting standard published by GRI, and environmental performance is proxied by PROPER index published by the Ministry of Environment. Sample of the companies in this research are all companies listed on the Indonesia Stock Exchange in 2011-2015 consistently and following the PROPER assessment program by the Ministry of Environment and Living. Regression results using SPSS 24 and EViews 6 indicate that the company’s financial performance profitability has a positive effect on corporate value, while the company’s financial performance solvency, corporate social performance, and corporate social performance have no effect on firm value. Keywords: Company Value, Company’s Financial Performance, Corporate Social Performance,Corporate Social Performance.
MODEL APLIKASI PENGUKURAN KINERJA PERGURUAN TINGGI SWASTA DENGAN MENGGUNAKAN PERFORMANCE PRISM (STUDI KASUS PADA 2 PERGURUAN TINGGI) Melinda Haryanto; Rousilita Suhendah; Stevanus Adree Cipto Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2295

Abstract

In the face of increasingly fierce competition, Higher Education is required to improve itself in order to improve the quality and competence of the output therefore it can compete in the labor market. To realize this purpose, each University should need to assess their own performance so that they can see what needs to be improved and enhanced. This research aims to design a performance measurement University using Performance prism model. Private Universities are taken as sample are University with A accreditation and B accreditation. Data Analysis Methods using the identification of Key Performance Indicator (KPI), Hierarchy Analytical Process (AHP) and assessment of performance with Scoring System (Omax). Results of university’s design performance measurement using Performance prism are 39 elements of performance indicators or KPIs that consists strategies, processes and capabilities criteria which each of the 13 units consisting of: 3 KPI stakeholder students, 3 KPI stakeholder lecturers, 3 KPI stakeholder foundations, 2 KPI stakeholder supplier (book publishers) and 2 KPI stakeholder alumni. From the calculation of performance measurement using Objective Matrix obtained value of the company’s performance for university with A accreditation is 7.57 and university with B accreditation is 7.45. Keywords: Performance Prism Model ; Key Performance Indicator (KPI), Analytical Hierarchy Process (AHP) and Scoring System (OMAX)
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Bella Novianti Rais; Hendra F. Santoso
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2296

Abstract

The purpose of research is to know the factors that influencing the dividend policy. The factors cover Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI) and Company Size (SZ).The data used is secondary data in the annual financial statements Manufacturing Company. Sampling in this study using purposive sampling method. With this method, acquired 135 companies that serve as the research sample. Data analysis method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Testing Hypotheses. The results showed that Managerial Ownership,Institutional Ownership, Profitability does not have a significant effect on deviden policy and Company Size has a significant influence on deviden policy. Keywords: Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI), Company Size (SZ) and Dividend Payout Ratio (DPR).

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