AKRUAL : Jurnal Akuntansi dan Keuangan`
An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the results of research on business. AKRUAL : Jurnal Akuntansi dan Keuangan invites manuscripts in the areas: Finance, Public sector accounting, Taxation, Financial Accounting and Stock Market, Management accounting, Auditing, Accounting information systems, Shariah Accounting,
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106 Documents
<![CDATA[Pengaruh Asimetri Informasi, Profitabilitas dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Sektor Aneka Industri Di Indonesia ]]>
<![CDATA[Patriandari -]]>;
<![CDATA[Risti Fitriana]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v1i2.1022
<![CDATA[This study aims to determine the effect of asymmetry of information, profitability and the size of the company to the management company's earnings that occurred in various industry sectors listed on the Indonesia Stock Exchange with the observation period 2011-2013. Purposive sampling method obtained a sample of 24 companies. This study uses the independent variable asymmetry of information, profitability and the size of the company and use the variables that are influenced by the independent variable is management earnings as the dependent variable. Researchers measured the earnings management proxy jones modified the model to determine the value discresionary accruals. Variable asymmetry using the relative bid-ask spread, measured by the ratio Profitability Return on Assets (ROA), while the size of the company uses a proxy log of total assets. Through multiple linear regression analysis known that the asymmetry of information and the size of the company does not effect on earnings management while profitability showed positive effect on earnings management. Simultaneously, the three independent variables shows can jointly affect earnings management significantly with Ftabel of 2.74 is smaller than Fhitung 3.921 with a significance level of 0.012]]>
<![CDATA[Pengaruh Debt to Equity Ratio dan Reputasi Auditor Terhadap Audit Report Lag dengan Profitabilitas Sebagai Pemoderasi ]]>
<![CDATA[Rianto -]]>;
<![CDATA[Dea Pebrianti]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v1i2.1023
<![CDATA[This study aims to determine the effect of debt to equity ratio and auditor reputation on audit report lag. The measurement used for audit report lag, uses an ordinal scale, productivity is measured by total asset turnover, firm size is measured by total assets ln and maturity is measured by dummy variables. The population used in this study are all sukuk issued by non-financial companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this study was purposive sampling. The number of samples in this study were 90 samples of sukuk from 10 companies. The data analysis method used to test the hypothesis in this study is the ordinal logistic regression analysis method. The results showed that productivity had a significant positive effect on the sukuk rating, firm size had a significant positive effect on the sukuk rating and maturity had no significant effect on the sukuk rating]]>
<![CDATA[Pengaruh Profitabilitas dan Leverage Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Pemoderasi Papa Perusahaan Di JII ]]>
<![CDATA[Muhamad Yusuf]]>;
<![CDATA[Nurul Shayida]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i1.1041
<![CDATA[This study aims to determine the effect of profitability and leverage on disclosure of Islamic social reporting with company size as a moderating variable in companies listed in the Jakarta Islamic Index for the period 2013-2017. The study population includes all companies listed in the Jakarta Islamic Index for the 2013-2017 period. Samples were taken using purposive sampling method with certain criteria, during the study period. Based on predetermined criteria and the use of panel data, 85 data can be processed. The data analysis method used is multiple linear regression which is processed using SPSS 20. The results of this study indicate that: (1) profitability has a positive and significant effect on islamic social reporting disclosure. (2) leverage does not affect islamic social reporting disclosure. (3) profitability moderated through company size does not affect on islamic social reporting disclosure. (4) leverage that is moderated through company size has a positive and significant effect islamic social reporting disclosure.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Tuti Nurfitri]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i1.1042
<![CDATA[Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. This report is a part of corporate disclosures to obtain stakeholder’s legitimacy. Stakeholder and obtaining legitimacy from public as the implementation of good corporate governance. This study aims to find empirical evidence about the effect of liquidity, company activity, managerial ownership on the disclosure of the company’s sustainability report LQ45 listed on the Stock Exchange 2011-2016. The number of companies sampled in this study as many as 9 companies. This study is based on a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis using SPSS 21. The result showed that the liquidity, company activity significantly influence sustainability disclosure report. Meandwhile, managerial ownership does not significantly influence sustainability disclosure report]]>
<![CDATA[Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Dalam Membayar PBB-P2 ]]>
<![CDATA[Median Wilestari]]>;
<![CDATA[Mutiara Ramadhani]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i1.1043
<![CDATA[PBB is one of the potential sources of state revenues to continue to be explored and improved. The size of the tax revenue is determined from tax compliance in implementing the obligations in the field of taxation. This study aimed to determine the effect of perceived tax understanding, Tax Penalty and trust in government on Tax Compliance PBB in Kecamatan Kota Tangerang. The population in this study are all taxpayers PBB effective in Kecamatan Kota Tangerang. The number of samples used in this research is 95 respondents selected by spreading questionnaires. The obtained data, analyzed technique by using SEM-PLS (structural equation modeling - partial least squares) through SmartPLS 3.0 software. The research period used is 2019. The results showed that the perceived tax understanding and trust in government had a positive significant effect on Tax Compliance PBB, while Tax Penalty had no significant effect on Tax Compliance PBB in Kecamatan Kota Tangerang. Suggestions in this study is necessary to have a good quality of Tax Penalty that it will increase tax compliance PBB in Kecamatan Kota Tangerang]]>
<![CDATA[Pengaruh Set Kesempatan Investasi, Konservatisme dan Pertumbuhan Laba Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Indonesia ]]>
<![CDATA[Elan Kurniawan]]>;
<![CDATA[Siti Nur Aisah]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i1.1044
<![CDATA[The purpose of this study is to obtain empirical evidence about the problem under study, namely "Effect of Set of Investment Opportunities, Conservatism and Profit Growth on Profit Quality in Manufacturing Companies Listed on the Stock Exchange for the Period of 2012-2016". The number of companies sampled in this study were 124 companies. Determination of samples in this study using purposive sampling technique. Testing the hypothesis in this study uses the method of multiple linear regression analysis using the SPSS 22 program. The results show that the investment opportunity set has a significant positive effect on earnings quality, conservatism has a negative but significant effect on earnings quality. And profit growth has a significant positive effect on earnings quality]]>
<![CDATA[Pengaruh Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit Dengan Efektifitas Program Audit Sebagai Pemoderasi ]]>
<![CDATA[Rianto -]]>;
<![CDATA[Diniyanti -]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i1.1045
<![CDATA[This study aims to determine empirically the work experience, motivation and effectiveness of the audit program on audit quality through the effectiveness of the audit program as a moderating variable. The formulation of the problem of this research is to find out whether work experience, auditor motivation and effectiveness of the audit program affect the quality of audit. This research was conducted at Public Accounting Firm in Bekasi Region. Sampling technique used is purposive sampling with quantitative research type. Data analysis method used is SEM model (Structural Equation Model) with PLS analysis tool. The results of this study indicate that the work experience has a significant effect on audit quality. The auditor's motivation has a significant effect on the quality of audit. The effectiveness of the audit program has no significant effect on the quality of the audit. Effectiveness does not successfully moderate the work experience on audit quality. Effectivity successfully moderates the motivation on audit quality.Suggestions related to the results of this study is that in order for auditors to produce optimum audit quality it is necessary to increase the motivation and implementation of audit programs effectively, it may be facilitated by the public accounting firm in Bekasi. The scope of this research is only conducted in the Public Accounting Firm in Bekasi area so to get general conclusions need to do a wider research]]>
<![CDATA[Pengaruh Indeks Harga Saham Gabungan, Nilai Tukar Rupiah dan Repo Rate Terhadap Nilai Aktiva Bersih Reksadana Syariah Di Indonesia Periode 2015-2018 ]]>
<![CDATA[Efrinal -]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i1.1046
<![CDATA[The purpose of this study was to determine the effect of the composite stock price index (CSPI), the exchange rate of the rupiah (KURS), and the repo rate on the net asset value (NAV) of sharia mutual funds in Indonesia in 2015-2018. The sample used in this study is monthly data from January 2015 to December 2018. Hypothesis testing uses time-series data regression analysis. The population in this study is the entire net asset value of sharia mutual funds that are effective and recorded in the Financial Services Authority for the 2015-2018 period. The data used are secondary data with the documentation method. Before analyzing the data, a classic assumption test is held which consists of a normality test, a multicollinearity test, a heteroscedasticity test, and an autocorrelation test. The analytical method used is multiple linear regression analysis. Based on the results of data analysis and discussion, the composite stock price index (CSPI) has a positive and significant effect on the NAV of sharia mutual funds, the rupiah exchange rate (exchange rate) has a positive and significant effect on the Sharia mutual fund NAV, and the repo rate has a negative and insignificant effect on the Sharia mutual fund NAV]]>
<![CDATA[PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LIKUIDITAS TERHADAP PERATAAN LABA ]]>
<![CDATA[Endarwati Endarwati]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i2.1266
<![CDATA[This study aims to analyse and examine empirically the factors that affect income smoothing practice among manufacturing companies listed on the indonesia Stock Exchange. Factors tested in this study are, profitability, firm size, financial leverage and Likuidity.Data collection used a purposive sampling method conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008 – 2013. The hypothesis were tested using Logistic regressions to examined the influence of profitability, firm size, financial leverage and Likuidity toward income smoothing practice.The result of this study showed that profitability, has significant influence to income smoothing but firm size and financial leverage hasnot significant influence to income smoothing. The tests are based on confidence level of 95% and the error rate 5%.]]>
<![CDATA[PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN ]]>
<![CDATA[Dimas Wicaksono]]>;
<![CDATA[Venty Sugiyanti]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v2i2.1267
<![CDATA[This study aims to examine the effect of profitability, institutional ownership, and company size on the timeliness of financial reporting. The population in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used was purposive sampling method in order to obtain 12 companies. The total data processed in this study were 60 data. The type of data used is secondary data in the form of annual financial reports for companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2014 - 2018. The data analysis method used in this study is logistic regression. The results of this study indicate that profitability has a significant negative effect on timeliness of financial report submission, institutional ownership has no significant effect on timeliness of financial report submission, and company size has a significant positive effect on timeliness of financial report submission.]]>
