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INDONESIA
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 288 Documents
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Pengaruh Interaksi Perceived Enviromental Uncertainty dengan Locus of Control Terhadap Budget Participation Wahyu Prasetyo; Denny Iskandar; Malem Ukur Tarigan
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i1.851

Abstract

PERSEPSI MAHASISWA TERHADAP AKUNTANSI STUDI KASUS: MAHASISWA FTIK Hendra F Santoso; Daniel Widjaja
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i02.1156

Abstract

AbstractIn Academic Year 2012/2013 FTIK provide TEK 2020 Introduction to Accounting course to its students . Accounting course is a new thing for students , these course is expected become useful for graduates in order to work at the company. The purpose of this study was to obtain an overview of the students’ perceptions of accounting .This study uses descriptive method where information collected through the use of questionnaires with a Likert scale refers to the scale of 1-5 and distributed online using the “ Google Form “ . The population in this study were63 respondents whose all students of FTIK Academic Year 2012/2013 which took Introduction to Accounting course.The results showed that students’ perceptions of motivation to become an accountant is not too big but they tend to like accounting because accounting interesting and was happy when her family members become accountants . Student perceptions of the accountant’s job looks less attractive , they consider accountant job was boring , because working alone , huddled numbers so just got a little satisfaction but they tend to disagree when people say that accountants are boring and realized many professional accountants interact with people . student perceptions about the awards on the accounting profession is quite high and the accounting profession considers honorable, but still below other professions.Keywords : Accounting, Student Perception863
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BEI Andre Yosua Maruli Sirait; Primsa Bangun
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i02.1157

Abstract

AbstractCorporate social responsibility disclosure is a process to communicate information about financial and non financial subject, related to the company’s activities to the environment and social environment in the annual report. The more company gives contribution to the environment, the better company’s image in public’s view. The sample used in this study was 25 of non financial companies listed on the Indonesia Stock Exchange (IDX) period 2009-2011. The purpose of this research was to analyze the influence of company size, profitability, leverage, and environmental performance on corporate social responsibility disclosure. The results of the research showed that the size firm, profitability, leverage, and environmental performance simultaneously influence on corporate social responsibility disclosure. Results of this study also showed that the significant positive effect of company size, the significant positive effect of profitability, and the significant negative effect of environmental performance on corporate social responsibility disclosure, while the leverage has no effect on the corporate social responsibility disclosure.Keywords:Corporate Social Responsibility Disclosure, Company Size, Profitability, Leverage, Environmental Performance
PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN PUBLIK, TINGKAT LEVERAGE, DAN TINGKAT PROFITABILITAS TERHADAP RISK MANAGEMENT DISCLOSURE (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Roberto .; Malem Ukur Tarigan
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i02.1158

Abstract

AbstractThis study aims to analyze wheter there is influence between ownership structure, leverage and profitability mechanisms on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. The samples used in this study were 28 companies. Data used are secondary data, such as financial statements that have been published over the years of research. The dependent variable in this study is the level of Risk Management disclosure in the annual reports of companies listed on the Indonesia Stock Exchange in 2009-2011, while the independent variables include managerial ownership, public ownership, leverage degree and the profitability degree. Results showed the impact of leverage degree is sigificant. As for the managerial ownership, public ownership and profitability degree showed that there was no significant effect on the level of Risk Management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2009-2011.Keywords: Managerial Ownership, Public Ownership, Leverage Degree, Profitability Degree, Risk Management Disclosure.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wenny Claudia; Agustin Ekadjaja
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i02.1159

Abstract

AbstractThe purpose of this research is to get the empirical proof whether or not variables of managerial ownership, institutional ownership, investment decisions, financing decisions, and profitability, either partially or simultaneously, have significant impacts on the value of manufacturing firm listed on the Indonesia Stock Exchange in period 2010-2012. This research was conducted by means of multiple regression linear analysis with the help of a computer programme of SPSS version 20.0. With a 95% confidence level, the result of this research conducted partially from 2010 to 2012 is that managerial ownership had significant impacts on firm value, institutional ownership had no significant impacts on the firm value, investment decisions had significant impacts on firm value, financing decisions had no significant impacts on firm value, and profitability had significant impacts on firm value. While conducted simulatenously, the result shows that variables of managerial ownership, institutional ownership, investment decisions, financing decisions, and profitability significantly impacted the firm value. It is reccommended that, for the next research, more independent variables and research samples be used and a longer period be needed as well.Keywords : Managerial Ownership, Institutional Ownership, Investment Decisions, Financing Decisions, Profitability, Firm Value
ANALISIS PENGARUH UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN RASIO PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR GO PUBLIC DI BEI TAHUN 2006 – 2010 Linda Santioso; Stella Halim
Jurnal Akuntansi Vol. 13 No. 2 November 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i02.1160

Abstract

AbstractThe objective of this research is to examine and give the empirical evidence of differences between FIFO and Average by factors that influences such as firm size, capital structure, and inventory intensity. The objects of this research are manufacturing industries listed at the Jakarta Stock Exchange before 2006. Time period are 5 years from 2006 to 2010. By using 42 companies sample are 8 FIFO company’s and 34 Average company’s using purposive sampling method. Mann Whitney and Logistic Regression were used to test this hypothesis. This research found that no differences between FIFO company and Average company for capital structure and inventory intensity. Only one independent variable is firm size that influences selection inventory valuation method FIFO or Average.Keywords: Inventory Valuation Method, FIFO, Average, Firm Size, Capital Structure, and Inventory Intensity.
Tinjauan Atas Pelaporan Keuangan Organisasi Sektor Publik Studi Kasus: RSJ Soeharto Heerjan 2010-2013 Hendra F Santoso
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i2.1324

Abstract

ABSTRACTThe public sector concerned with providing basic government services, as the police, military, public roads, public transit, primary education and health care for the poor. The public sector organization can be one of two types either funded directly by the government or publicly owned where a majority of the organization’s shares are owned by the government. A hospital is a health care institution providing patient treatment with specialized staff and equipment. A mental hospital is a hospital for mentally incompetent or unbalanced person. Hospital administrations are individuals or groups of people who act as the central point of control within hospitals. There are two types of administrators, generalists and specialists. Generalist are individuals who are responsible for managing or helping to manage an entire facility. Specialist are individuals who are responsible for efficient operations or specific department such as policy analysis, finance, budgeting, accounting etc. Accounting is the system of recording and summarizing business and financial transactions and analyzing, verifying and reporting the result . According Encyclopedia of accounting systems, three reports of a hospital will include a balance sheet, a statement of activity, and a cash flows statement at the minimum. The object of this study is the financial statements RSJ Soeharto Heerjan. This study uses descriptive method where information collected through webside RSJ Soeharto Heerjan and RSJ Soeharto Heerjan. The purpose of this study is to know the financial reporting RSJ Soeharto Heerjan 2010-2013. Result of this study showed that the report has been made of RSJ Soeharto Heerjan are Statement of Budget Realization, Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to the Financial Statements and Performance Reports. Based on the results of the review, the report RSJ Dr. Soeharto Heerdjan has implemented Government Accounting Standards showed through Statement of Budget Realization and Performance Reports. RSJ Dr. Soeharto Heerjan has implemented Statement of Financial Accounting Standards No 45 showed through Balance Sheet, Statement of Activity, Cash Flows Statement and Notes to Financial Statements.Keywords: The Public Sector, A Hospital, The Financial Reporting, GAS, FAS No 45
Studi Mengenai Efek Mediasi Leverage Terhadap Faktor Penentu Earning Response Coefficient Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Merrisya .; Rudolf L. Tobing
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i2.1325

Abstract

ABSTRACTThis research discussed about the change of debt ratio to influence the factors which effect an Earning Response Coefficient (ERC). The sample units of this research used companies which are categorized manufacturing industrial sectors that were listing in Indonesia Stock Exchange (IDX), during the period of 2000 to 2009. Data analysis technique for the empirical research model used path analysis. The result of this research concluded that leverage had negative and significant indirect influence to ERC related to the change of beta risk, earning persistence, and reporting lags. But leverage had significant influence positively to mediate the direct effect of earning predictability to ERC.Keywords: Leverage, Earning Persistence, Earning Predictabiliy, Beta Risk, Market Reaction Earning Response Coefficient
Pengaruh Asimetri Informasi Terhadap Partisipasi Anggaran: Kepribadian Otoritarian Pimpinan Sebagai Moderating Variabel Wahyu Prasetyo
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i2.1326

Abstract

ABSTRACTThis paper aims to investigate the effect of interaction between information asymmetry and otorirarians personal to budget participation. The paper sets out hypotheses on the associations effect of interaction between information asymmetry and otorirarians personal to budget participation. A survey sample from 139 managers from non go public company was collected. Multiple Regression analysis was the used to test the resulting hypothesis. The results show that there is effect to interaction between information asymmetry and otorirarians personal to budget participation significantlyKeywords: Asimetri Informasi, Otoritarian, Partisipasi
Analisis Pengaruh Working Capital Management, Capital Structure, Total Asset Turnover Terhadap Profitabilitas Perusahaan Grace King; Agustin Ekadjaja; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i2.1327

Abstract

ABSTRACTThe purpose of this research was to examine the effect of current ratio, size, debt to equity ratio, total asset turnover on profitability. The data is obtained from Information Centre of Stock Exchange Faculty of Economy Tarumanagara University. The sample chosen are the real estate company listed in BEI for 2010-2012. Data analysis method used are t-test and F-test. The test result partially showed that debt to equity ratio, total asset turnover have effect on profitability.Keywords: Current Ratio, Size, Debt To Equity Ratio, Total Asset Turnover And Profitability

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