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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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FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Linda Santioso; Andreas Bambang Daryatno; Albertus Martin
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1803

Abstract

Income smoothing is a way that management use to reduce fluctuations in the reported earnings in accordance with the desired targets through accounting method or transaction. The purpose of the research is to analyze the correlation between firm size, profitability, financial leverage, institutional ownership, CEO duality and board size to income smoothing on manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 156 companies. Samples were selected using purposive sampling method amounted to 57 companies. Data collection techniques used in this research is secondary data that is processed using program SPSS for windows 23.00. The analysis used in this study is the analysis of logistic regression. The result of this research show that profitability variable is significant to income smoothing, while firm size, financial leverage, institutional ownership, CEO duality, and board size are not significant.Keywords: firm size, profitability, financial leverage, corporate governance, and income smoothing
PENGARUH KARAKTERISTIK PERUSAHAAN DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY DENGAN SPESIALISASI INDUSTRI AUDITOR Stephanie Adelia Tunggal; Herlina Lusmeida
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1804

Abstract

The aims of this research are to analyze the factors that influence audit delay in companies listed in Indonesia Stock Exchange (IDX) in 2014-2017 periods. Samples obtained by using purposive sampling are 84 companies. The independent variables are company size, profitability, leverage, and auditor switching. The moderating variable is auditor specialization with audit delay as the independent variable. This research uses Multiple Regression Model and Moderated Regression Analysis (MRA) with SPSS 25. The results of this research are size have negatively significant influence on audit delay, profitability have negatively significant influence on audit delay, leverage have positively significant influence on audit delay, auditor switching have positive but not significance influence on audit delay, auditor specialization have positive but not significant influence on audit delay, specialization auditor weaken the negative relationship of company size with audit delay, specialization auditor strengthens the negative relationship of profitability with audit delay, specialization auditor strengthens the positive relationship of leverage with audit delay, specialization auditor strengthens the positive relationship of auditor switching with audit delay,Keywords: audit delay, company size, profitability, auditor switching, and auditor specialization
PENGARUH FIRM SIZE, SALES GROWTH, DAN ROA TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Jemima Christy; Subagyo Subagyo
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1805

Abstract

This study aimed to examine the effect of firm size, sales growth, return of asset, the interaction between the audit committee and firm size, the interaction between the audit committee and sales growth as well as the interaction between the audit committee and return of asset on tax avoidance by moderation by the audit committee. The research data uses secondary data (financial statements) with a purposive sampling method. The regression model used in this study is a multiple linear regression model with E-views 9. Research Samples were 258 data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that sales growth and return of assets has no significant effect on tax avoidance, and firm size has a significant effect on tax avoidance. The audit committee cannot moderate the relationship of return of assets and sales growth on tax avoidance, but can moderate the relationship between firm size and tax avoidance.Keywords: firm size, sales growth, return of asset, audit committee, tax avoidance
FAKTOR YANG MEMPENGARUHI MINAT KARIR MENJADI AKUNTAN PENDIDIK Ika Kristianti; Robby Setiawan; Dewi Yuliyanti
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i1.1958

Abstract

The purpose of study are to know and analyze factors that influence accounting students on career interest as accounting educator. Some factors that affect the career interest as accounting educator are work experiences, educational background, opportunity cost, and the perception of the profession accounting educator. Primary data in this study is collected by 90 accounting students in Satya Wacana Christian University. Data analyzers used in this study is multiple regression analysis method. Based on the partial test, the hypothesis on the work experience variable is rejected, while for the other three variables, educational background, opportunity cost and perception of accountant profession, are accepted. Keywords: work experience, educational background, opportunity cost, perceptions on the profession as accounting educator and interests on the profession as accounting educator.
EFFECT OF PROFITABILITY, FIRM SIZE, AND LEVERAGE ON CASH HOLDING IN MANUFACTURING COMPANIES Garletta Delia Hankho; Elizabeth S Dermawan; MF. Djeni Indrajati
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i1.1960

Abstract

The purpose of this empirical research is to examine about the effect of profitability, firm size, and leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 67 manufacturing companies that were selected using purposive sampling method for a total of 201 data in three years. Data processing technique using multiple regression analysis with SPSS version 24.0 . The results of this research shows that all independent variables have influence on cash holding simultaneously. The partially test showed that profitability have positive and significant influence on cash holding, firm size does not significantly influence cash holding, and leverage have negative and significant influence on cash holding. Keywords:cash holding, profitability, firm size, leverage
ANALISIS PENGGUNAAN MODEL ALTMAN Z-SCORE, MODEL SPRINGATE, MODEL GROVER, DAN MODEL ZMIJEWSKI SEBAGAI PREDIKTOR KEBANGKRUTAN Klemens Bonifasius Tiono; Fredella Colline
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i1.1961

Abstract

The purpose of this research to know: (1), to find out which firm is predicted being bankruptcy according to the Altman Z-score model, Springate model, Grover model and Zmijewski model, (2) to find out wether there is difference between the fourth model of bankruptcy prediction (3) to find out which model have highest level accuration to predict bankcruptcy of the oil and gas firm. After the oil and gas firm was analyzed with the fourth model of bankruptcy prediction, the result is (1) according the altman Z-score model there is 5 firm that predicted have potential to being bankruptcy and only 1 firm have a healthy financial condition (2) according the Springate model there is 5 firm that predicted have potential to being bankruptcy and 2 firm have a healthy financial condition, (3) according the Grover model there is 2 firm that predicted have potential to being bankruptcy and 5 furm have a healthy financial condition, (4) according the altman Zmijewski model there is 1 firm that predicted have potential to being bankruptcy and 6 furm have a healthy financial condition. According to the result of Kruskal Wallis Test using IBM SPSS 24 that Altman Z-score model with Springate model and Grover model with Zmijewski model have same average score result. The most accurate level achived by Springate model. Keywords : bankruptcy, financial distress, altman z-score model, springate model, grover model, zmijewski model
EFEKTIFITAS KINERJA UMKM: PENTINGNYA PENGENDALIAN INTERNAL DAN ADOPSI TEKNOLOGI PAJAK Septyana Mubarakah
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i1.1962

Abstract

MSMEs have the highest labor absorption rate in Indonesia. The performance of MSMEs is very important to improve, because the local and national economies are very dependent on them. Aspects of internal control and adaptation of tax technology are important parts of it. This study aims to determine the effect of Internal Control and Tax Technology to the SME’s performance and to find a new measurement in the SME’s performance improvement. This research was conducted in SME’s in Tangerang area using 100 respondents. The questionnaire was used as a tool to collect data about quantitative methods with explanatory research. The results showed that generally internal control have a positive effect on SME’s performance. But separately, environment, risk assesment, information and communication possible to improve SME’s performance. While the control, supervision or monitoring activity is not. Tax technology positively improving the SME’s performance. This study recommended to adopting this model implementing for SME’s performance. Keywords: Internal Control, Tax Technology, SME’s Performance and Multi Linier Regression.
ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN PENGARUHNYA TERHADAP PRAKTIK MANANJEMEN LABA Verliani Dasmaran; Andi Odeh
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i1.1963

Abstract

The research objective is to find out how the information between management and shareholders can affect earnings management in the company. As well as how the size of the company indicated by the size of the company from total assets can affect earnings management practices in mining companies that have been listed on the market in 2019. The research method used in this research is a quantitative research method with an associative approach. The results of the research show that information asymmetry has a positive but not significant effect on management earnings. The size of the firm is proven to have a negative effect on earnings management practices. The research contribution is expected to provide information related to the information obtained and the size of the company that can affect earnings management in the company. Keywords: MIS information, size, earnings management
PENGARUH PAJAK TERHADAP HUTANG PADA SEKTOR PROPERTI DAN REAL ESTATE DI INDONESIA Yasmin Nugraha Putri; Galuh Refadias Ayuni; Farah Margaretha Leon
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1974

Abstract

This research was conducted to examine the effect of tax aggression and sales on financial leverage. The sample used in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Sampling can be analyzed by purposive sampling to obtain 35 property and real estate companies that can be taken. The dependent variable is the financial leverage received using debt. Tax aggression and sales as an independent variable using taxes expense and sales. Whereas net income, market book ratio, and firm size are the control variables of net income, stock price, total shares, total equity, and firm size. Panel data regression methods, and individual tests (t-test) were used in this study. The results showed that sales, net income, market to book ratio and firm size had significant to financial leverage. While the tax aggression does not affect financial leverage. The implication of this research is for financial managers to be able to increase sales, net profits, internal fund and total company assets. Further researchers should use the other variables to measure the financial leverage such as free cash flow. The novelty in this research is to use effective tax rates to measure tax aggression where in previous research using scale by total assets to measure tax aggression. Keywords: financial leverage; firm size; market to book ratio; net income; sales; tax aggresion
KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Clara Selviana
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1975

Abstract

The purpose of this study is to examine the characteristics of the audit committee on the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The characteristics of the audit committee are measured by several variables, namely the ability of the Audit Committee’s accounting / financial competence, the number of people in the Committee Audit, Audit Committee meeting frequency, and Proportion of Independent Commissioners. A total of 112 companies went public, which are listed on the Indonesia Stock Exchange (IDX) as samples and have been selected by purposive sampling criteria. The results of this study indicate that: the ability of accounting / financial competence, and the frequency of the number of meetings significantly positive effect on the timeliness of financial reporting. The number of people in the audit committee, and the Independent Commissioner did not have a significant positive effect on the timeliness of financial reporting. Keywords: audit committee, financial reporting, independent commissioner

Page 23 of 29 | Total Record : 288

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