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Graha Akuntansi
Published by Akademi Akuntansi Effendiharahap
ISSN : -     EISSN : 27468429     DOI : https://doi.org/10.60006/graha.v8i2.43
Core Subject : Economy,
Economics, Econometrics & Finance
Graha Akuntansi welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Graha Akuntansi include, but are not limited to the following fields in accounting research: International and Financial Accounting Management and Cost Accounting Taxation Auditing Accounting Information Systems Accounting Education Environmental and Social Accounting Accounting for Non-Profit Organisations Public Sector Accounting Corporate Governance Ethical issues in Accounting and Financial Reporting Corporate Finance As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytics in business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2021): April" : 5 Documents clear
Studi Empiris Penentu Kinerja Keuangan Perusahaan yang Diukur Dengan Pertumbuhan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Bimawan , Fitnantyo
Graha Akuntansi Vol. 6 No. 1 (2021): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i1.12

Abstract

The success of the company's financial performance can be seen from the profit growth owned by the company. So far there have been many studies on earnings growth, because profit growth is an important thing and noticed by many parties, both investors and creditors, which affect profit growth in investing their capital. This study examines the effect of institutional ownership, debt to equity ratio, liquidity, and firm size on profit growth. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2012-2015. The sample in this study were 160 companies. The analytical tool used is Multiple Linear Regression. The results of this study indicate that the variables of institutional ownership have no effect on profit growth. Debt to Equity Ratio has no effect on profit growth. Liquidity affects earnings growth. Company size affects profit growth
Dampak Pengungkapan CSR Terhadap Value Perusahaan Hartiningsih, Tri
Graha Akuntansi Vol. 6 No. 1 (2021): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i1.24

Abstract

This study aims to determine the effect of Corporate Social Responsibility on Corporate Value with Corporate Governance as a moderating variable in manufacturing companies. The analytical method used is factor analysis to reduce the four moderating variables, namely managerial ownership, institutional ownership, the proportion of independent commissioners and the number of audit members, then multiple linear regression and classical assumption tests are performed. The results showed that Corporate Social Responsibility Disclosure had a positive effect (0.794) on Firm Value and there was no significant relationship 0.433 > α (0.05), the direction of a positive relationship means that the smaller the level of CSR Disclosure, the lower the level of Corporate Value due to the quality of CSR disclosure in the studied companies listed on the IDX is very low and has not followed the applicable standards. Corporate governance results show a positive effect (0.003) on firm value and have an insignificant relationship 0.9997 < α (0.05). While the results of Corporate Social Responsibility Disclosure on Corporate Value with Corporate Governance as a moderating variable have a positive effect (2.457) and there is a significant relationship 0.020 > α (0.05), there is a positive relationship and a significant influence shows that Corporate Governance as a moderating variable can strengthen the influence Corporate Social Responsibility towards Corporate Values
Studi Empiris Disiplin Pasar Bank Berbasis CAR, LDR, ROA dan NPL Andelina, Mis Widya; Kurniawati, Andi
Graha Akuntansi Vol. 6 No. 1 (2021): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i1.26

Abstract

This study aims to examine the influence of the bank's internal analysis of the deposit growth by signaling theory perspective and market discipline. Corresponding signal theory that positive internal conditions increase the confidence that the company has a high quality to attract the interest of the depositors. In this study, researchers used purposive sampling and sample size 349 companies obtain conventional bank in Indonesia, Bank Indonesia registered in the year 2008 to 2012 includes the factors of the Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), Return on Assets (ROA), and Non-Performing Loans (NPL). Hypothesis testing using t - test with a significance level of 5%. Based on the results of that study showed a significant positive effect of CAR, LDR significant negative effect, significant positive influence ROA and NPL significant negative effect.
Dampak CAR, BOPO, LDR dan SIZE Terhadap NPL Teguh Sutrisno, Mulkan
Graha Akuntansi Vol. 6 No. 1 (2021): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i1.27

Abstract

The objective of the study is to examine the effect of Capital Adequacy Ratio (CAR), Cost Inefficiency (INEF), LDR and Bank Size (SIZE) on NPL in commercial banks. This research was conducted using secondary data. Population in this research was a commercial bank in OJK from 2011 up to 2013. Sampling technique used was purposive sampling. There are 56 commercial banks being analysed. This study uses regression analysis. The research proves that the CAR have negative and not significant impact on NPL,Cost Inefficiency (INEF), LDR and Bank Size (SIZE) have positive and significant effect on NPL. Adjusted R Square is 0,141 this means thant 14.1% of the dependent variable can be explained by the independent variable, while the remaining 85.9 % is explained by other causes outside the model
Penentu Spread Bunga Bank di Indonesia Sapto Aji , Arwinto
Graha Akuntansi Vol. 6 No. 1 (2021): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i1.28

Abstract

This study examined the effect of monitoring power, capital adequacy, inefficiency, liquidity, and bank size on the interest rate spread of banks in Indonesia. The analysis was used linear regression model to estimate the effect of various variables. The result of the study indicates that monitoring power was positively insignificant, capital was positively significant, inefficiency was negatively significant, liquidity was positively significant, and bank size was negatively significant on interest rate spread.

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