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Lis Widowati
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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. 7 No. 2 (2022): Oktober" : 5 Documents clear
Dampak Hutang Terhadap Manajemen Laba dengan Tata Kelola sebagai Variabel Moderasi Pada Bank Terdaftar Di BEI Septo Aji, Arwinto
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.15

Abstract

This research aimed to analyze the influence of leverage to earnings management and the ability to analyze the influence corporate governance consisting of institusional ownership, managerial ownership, audit quality, and independent commisioner in influencing earnings managemen on the listed manufacturing companies spesifically consumer goods in Indonesia Stock Exchange during years 2014-2016. In this research, there were one dependent variables, one independent variables, and four moderating variables. The dependent variable in this study is earnings management. The independent variable of this study is leverage. Independent variable in this study is leverage. Moderating variable in this study consists of institutional ownership, managerial ownership, quality audits, and independent board. The results showed that leverage significantly influence to earnings management. Moderating variables that influence the relationship of leverage to earnings management is institutional ownership. Meanwhile managerial ownership, the proportion of independent board and audit quality is not moderating variables
Pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment Bimawan, Fitnantyo
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.16

Abstract

Framework of this research plan is based on considerations of motivation attitude of professionalism among auditors with the leadership of the CAC. In an audit process conducted by the firm will set up a team consisting of men and women, in decision-making process usually occurs a few conflicts between men and women. This is similar to research conducted by Rahmawati and Setyaningtyas in 2004. In addition, this study is a replication of research conducted by Hartanto and Kusuma (2000), which examines the effect of obedience pressure on audit judgments. Of the few existing references such as research conducted Jamilah et al, Rahmawati, Zulaikah and other most talked about gender, compliance and audit judgments pressure. Thus, the hypothesis was first proposed) gender did not influence audit judgments 2) pressures affect compliance audit judgments 3) the complexity of the task affect audit judgments. Unit analysis of this study is the auditors who work pad KAP in Semarang, senior and junior level auditor who was taken by a random sampling. After doing the questionnaire, the sample chosen for analysis as much as 41 people. Given this continued research is expected to issue about auditors will audit judgments obtained in a more comprehensive solution.
Efek Car, Inefisiensi Biaya, Ldr Dan Ukuran Bank Terhadap Npl Bank Umum Teguh Sutrisno, Mulkan
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.17

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 Kecukupan Modal Bank Umum Malik, Abdul
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.18

Abstract

This study aimed to examine the effect of non-performing loans, loan-deposit ratio, return on assets, SIZE of the adequacy of capital. This research conducted by using secondary data. Population in this study was conducted with less using secondary data. Population in this research is the company commercial bank listed on the stock exchange Indonesia from 2010-2014. This sampel retrieval metho by using purposive sampling. There are 16 commercial banks company studied. This tudy uses multiple methods of analysis regression. Studies show that non-performing loan and no significant negative effect on capital adequacy, loan-deposit ratio and significant negative effect on capital adequacy, return on assets and a significant positive effect on capital adequacy, SIZE and significant positive effect on capital adequacy. Adjusted R square value is 0,419 this means that 41,9% dependent variable can be explained by the independent variable, while the remaining 58,1 % is explained by the variable-orher variables outside the research model.
Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan Widowati, Lis
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.30

Abstract

This study aims to analyze the influence of Net Interest Margin (NIM), Deposits (DEP), Loans (LOA), and Size Bank (SIZE) to Capital Adequacy Ratio (CAR) variables. Hypothesis testing in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 28 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete. After partial hypothesis test showed that NIM has positive and significant effect to CAR, negative DEP is not significant to CAR, LOA is significant to CAR, and SIZE has negative and insignificant effect on CAR.

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