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Eva Oktavini
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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 PROFITABILITY, FIRM SIZE, DEFAULT RISK, VOLUNTARY DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT Linda Santioso; Lucky Suvia; Andreas Bambang Daryatno
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.v20i2.1977

Abstract

The purpose of this study is to determine the effect of profitability, firm size, default risk and voluntary disclosure on Earning Response Coefficient. The sample of this research use manufacuting company that listed in ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 145 data in three years. The dependent variable in this research is Earning Response Coefficient and independent variables are profitability, firm size, default risk and voluntary disclosure. Analysis tool that will be used to analyse the hypothesis with multiple linier regression modelis program SPSS 23. The result for this research showed that partially profitability has a significant effect on Earning Response Coefficient, while firm size, default risk, and voluntary disclosure do not have an effect on Earning Response Coefficient. Keywords: ERC, profitability, firm size, default risk, voluntary disclosure
PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL Stella Florensia; Estralita Trisnawati; Oktavia Oktavia
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.v20i2.1978

Abstract

This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real earnings management. Real earnings management is measured by abnormal measurements of each proxy using residuals, namely, Abnormal Cash Flow Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses. The population in this study are publicly listed companies listed on the Stock Exchange, and the sample used was manufacturing companies listed on the Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, 124 samples were obtained from manufacturing companies. The results showed that the activities of the Corporate Governance organs that have an influence on real earnings management are financial expertise. Furthermore, the activities of other Corporate Governance organs such as gender and political connections have no effect on real earnings management. Keywords: corporate governance, financial expertise, gender, political connections, real earnings management
PENTINGNYA PENGETAHUAN PAJAK UNTUK MENINGKATKAN KEPATUHAN PAJAK UMKM (STUDI KASUS UD SUMBER AYU) Huwaidah Nabila; Agustine Dwianika
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.v20i2.1979

Abstract

Income tax revenue in the MSME sector has a potential to has a large increasing percentage due to the increasing number of MSMEs currently the government made an effort with issuing a special tax rate for MSMEs listed in Government Regulation No.46 of 2013 with income tax rate at 1% which is currently changed into Government Regulation No.23 of 2018 with a reduced rate to 0,5%. The purpose of this journal is to provide tax knowledge in general to MSMEs in an effort to improve tax compliance of MSME. The researcher conducted a case study on one of the MSMEs, namely Sumber Ayu. This paper uses two types of dara, that is primary data in the form of direct interview with respondent who meet the criterian and secondary data in the form of report on recording gross income (turnover) which is obtained directly from respondent who meet the criteria. The result of this paper is Sumber Ayu didn’t calculate, pay and report income tax due to its lack of tax knowledge. Keywords: MSME, tax knowledge, tax compliance
FAILURE OF CORPORATE GOVERNANCE - A CASE STUDY AT PT GARUDA INDONESIA TBK Yuniarwati; I Cenik Ardana; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2010

Abstract

The topic of corporate governance became the focus of research, discussions, seminars and recent regulatory reforms following a wave of failures in implementing the governance of multinational companies in various countries. In Indonesia, PT Garuda Indonesia Tbk is a public company that has failed in implementing a good corporate governance system. The purpose of this study is to investigate the factors causing the failure of corporate governance. The research method uses a single case study. The research subject was PT Garuda Indonesia Tbk during the period 2018-2019. The results showed that the failure of the implementation of the corporate governance system at PT Garuda Indonesia Tbk was caused by the crisis of ethical leadership in almost all the highest ranks of the company. This study reinforces the findings of the latest researchers who revealed the absence of ethical leadership as a cause of failure in implementing corporate governance in various companies and emphasized the important role of ethical leadership in a business entity or organization.   Keywords: ethical leadership, corporate governance, case studies
PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019 Efrida Siboro; Hendra F. Santoso
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2012

Abstract

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance, that is proxied by return on assets, debt to equity ratio, capital intensity ratio and cash effective tax rate (CETR). This research is a quantitative study. The type of data used is secondary data obtained from BEI’s official website. The Samples in this research are property and real estate companies listed on Indonesia Stock Exchange period 2016-2019 while selected by purposive sampling method. The analysis method used is multiple regression analysis using SPSS 24 software. The results showed that (1) profitability with a return on asset measuring instrument had a significant negative effect on cash effective tax rate, (2) Leverage had no effect on on cash effective tax rate and (3) Capital Intensity had a significant positive effect on the cash effective tax rate.   Keywords: profitability, leverage, capital intensity, return on assets, cash effective tax rate (CETR).
PENGARUH BOARD DIVERSITY , FIRM SIZE , PROFITABILITY, INSTITUTIONAL OWNERSHIP DAN LEVERAGETERHADAP EARNING QUALITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Andreas Bambang Daryatno; Linda Santioso
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2049

Abstract

The purpose of this study is to test empirically the effect of board diversity, firm size, profitability, institutional ownership and leverage on earning quality in manufacturing companies on the Indonesia Stock Exchange, especially in 2016-2018. The sampling technique in this study was purposive sampling method. Purposive sampling is a sampling technique using several predetermined criteria in accordance with the discussion so that it is feasible to be selected as a sample and 35 samples of manufacturing companies were selected with a total of 105 data. The analysis method used is panel data regression analysis with the help of the E – Views 9.0 program. The results of this study are board diversity, institutional ownership, leverage has no effect on earning quality, while firm size and profitability have an influence on earning quality.   Keywords: board diversity , firm size , profitability, institutional ownership, leverage
PERAN AUDIT INTERNAL, MANAJEMEN PERUSAHAAN DAN PENCEGAHAN KECURANGAN TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT UNIVERSAL- CAR RENTAL) Krisnawati Tarigan; Viorentine
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2080

Abstract

The purpose of this research is to determine the role of internal audit on employee performance, to analyze and to know the role of company management on employee performance and to know in priority how to prevent fraud on employee performance. This research was conducted and limited to 1 year, which was taken by interviewing and distributing questionnaires to parties closely related to the company such as employees at the Universal Car rental company. The data analysis method used is a qualitative method. The data source used in this research is secondary data. Data collection techniques through interviews, documentation and literature study. Based on the conclusions drawn in this study, the results of testing for internal auditors, company management and fraud prevention in employee performance can be proven by analysis of interviews from sources who are working at Universal Car company. From the results of the interview, it can be concluded that internal audit, company management and fraud prevention have a significant and acceptable relationship.   Keywords: internal audit, company management, prevent fraud, employee performance.
DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2166

Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2186

Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
PENGARUH ROE DAN DPR TERHADAP PBV DENGAN DER SEBAGAI VARIABEL INTERVENING Eugenia Putri; Fredella Colline
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2244

Abstract

This study aimed to analyze the influence of Return on Equity (ROE) and Dividend Payout Ratio (DPR) on Price to Book Value (PBV) with Debt Equity Ratio (DER) as an intervening variable. This study used a sample of manufacturing companies sub-sector of various industry that were listed on Indonesia Stock Exchange (IDX) in 2015-2019. The statistical methods used in this research is Partial Least Square (PLS). The result showed that Return on Equity and Debt Equity Ratio have a significant effect on Price to Book Value, Dividend Payout Ratio doesn’t have effect on Price to Book Value, Return on Equity doesn’t have effect on Debt Equity Ratio, Dividend Payout Ratio have significant effect on Debt Equity Ratio, Debt Equity Ratio is not able to mediate the effect of Return on Equity on Price to Book Value, and Debt Equity Ratio is able to mediate the effect of Dividend Payout Ratio on Price to Book Value   Keywords : Debt Equity Ratio, Dividend Payout Ratio, Price to Book Value, Return on Equity

Page 24 of 29 | Total Record : 288

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