Graha Akuntansi
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.
Articles
32 Documents
<![CDATA[Studi Empiris Penentu Kinerja Keuangan Perusahaan ]]>
<![CDATA[Bimawan, Fitnantyo]]>
<![CDATA[ Graha Akuntansi Vol. 7 No. 1 (2022): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v7i1.19
<![CDATA[This study aimed to analyze the influence of variables Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net interst Margin (NIM), and the Capital Adequacy Ratio (CAR) of the Return On Asset (ROA). Testing the hypothesis in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 29 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. The results of the study after partial hypothesis test showed that the CAR had no significant positive effect on ROA, LDR significant negative to ROA, significant negative NPL to ROA and NIM has a positive and significant impact on ROA.]]>
<![CDATA[Penentuan Harga Pokok Produksi Garam Pada Ud Apel Merah Rembang ]]>
<![CDATA[Lis Widowati]]>
<![CDATA[ Graha Akuntansi Vol. 8 No. 1 (2023): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v8i1.20
<![CDATA[The purpose of this study is to determine the calculation of the cost of production of salt at UD. Red Apples Rembang and compare the calculation of the cost of production between companies using the full costing method. The type of research used is descriptive research using a qualitative approach. The data used in this study are primary data obtained directly from the company as well as company data in the form of information on production costs during August 2018. As for secondary data obtained from books, journals, the internet or other media that support this research. From the results of data analysis, the results of the study show that the calculation of the company's production price is lower than the calculation of the cost of production using the full costing method. The cost of production is calculated using the company method, which is IDR 2,268 per kg and IDR 2,276 according to the full costing method. This is because in the calculation of factory overhead costs the company does not take into account several costs into the cost of production such as the cost of maintenance and maintenance of production equipment, and the cost of depreciating equipment.]]>
<![CDATA[Determinan Penentu Capital Adequacy Ratio Pada Bank Umum di BEI ]]>
<![CDATA[Arwinto Septo Aji]]>
<![CDATA[ Graha Akuntansi Vol. 8 No. 1 (2023): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v8i1.21
<![CDATA[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.]]>
<![CDATA[Penentu Spread Bunga Bank Di Indonesia ]]>
<![CDATA[Kurniawati, Andi]]>
<![CDATA[ Graha Akuntansi Vol. 7 No. 1 (2022): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v7i1.23
<![CDATA[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.]]>
<![CDATA[Dampak Pengungkapan CSR Terhadap Value Perusahaan ]]>
<![CDATA[Hartiningsih, Tri]]>
<![CDATA[ Graha Akuntansi Vol. 6 No. 1 (2021): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v6i1.24
<![CDATA[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]]>
<![CDATA[Analisis Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Andi Kurniawati]]>
<![CDATA[ Graha Akuntansi Vol. 8 No. 1 (2023): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v8i1.25
<![CDATA[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.]]>
<![CDATA[Studi Empiris Disiplin Pasar Bank Berbasis CAR, LDR, ROA dan NPL ]]>
<![CDATA[Andelina, Mis Widya]]>;
<![CDATA[Kurniawati, Andi]]>
<![CDATA[ Graha Akuntansi Vol. 6 No. 1 (2021): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v6i1.26
<![CDATA[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.]]>
<![CDATA[Dampak CAR, BOPO, LDR dan SIZE Terhadap NPL ]]>
<![CDATA[Teguh Sutrisno, Mulkan]]>
<![CDATA[ Graha Akuntansi Vol. 6 No. 1 (2021): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v6i1.27
<![CDATA[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]]>
<![CDATA[Penentu Spread Bunga Bank di Indonesia ]]>
<![CDATA[Sapto Aji , Arwinto]]>
<![CDATA[ Graha Akuntansi Vol. 6 No. 1 (2021): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v6i1.28
<![CDATA[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.]]>
<![CDATA[Pengujian Empiris Dampak Kecukupan Modal, Inefisiensi Biaya, LDR dan Size Terhadap NPL ]]>
<![CDATA[Widowati, Lis]]>
<![CDATA[ Graha Akuntansi Vol. 7 No. 1 (2022): April ]]>
Publisher : <![CDATA[Akademi Akuntasi Effendiharahap ]]>
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DOI: 10.60006/graha.v7i1.29
<![CDATA[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 that 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]]>
