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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<![CDATA[PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Efrinal Efrinal]]>;
<![CDATA[Afia Hilda Chandra]]>
<![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.v2i2.1268
<![CDATA[This study aims to determine the effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness. The sample used in this research is mining companies listed on the Indonesia Stock Exchange in 2015-2019 with 14 sample companies using purposive sampling method. The independent variables of this study are Capital Intensity and Inventory Intensity. The dependent variable of this study is Tax Aggressiveness as measured by the effective tax rate (ETR). The results show that Capital Intensity has a significant positive effect on Tax Aggressiveness. Meanwhile, Inventory Intensity has no significant effect on Tax Aggressiveness.]]>
<![CDATA[UKURAN PERUSAHAAN SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS ]]>
<![CDATA[Sari Mujiani]]>;
<![CDATA[Wahyu Jum’atul]]>
<![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.v2i2.1269
<![CDATA[This Purpose of this study aims to examine the effect of Profitability, Leverage and Liquidity on financial distress with firm size as Moderating in Transportation sub sector companies listed on the Indonesia Stock Exchange in 2015-2019. The population of this study includes all transportation sub-sector companies that have negative profits for 2 consecutive years between 2015-2019. The results of this study indicate that: (1) Profitability has a negative effect on the occurrence of financial distress. (2) Leverage has no effect on the occurrence of financial distress. (3) Liquidity has a negative effect on the occurrence of financial distress. (4) Profitability which is moderated through company size influences and strengthens financial distress. (5) Leverage moderated through company size does not affect financial distress. (6) Liquidity moderated through company size influences and strengthens financial distress]]>
<![CDATA[DANA PIHAK KETIGA, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP PEMBIAYAAN MUDHARABAH DENGAN PEMBIAYAAN BERMASALAH SEBAGAI PEMODERASI ]]>
<![CDATA[Elan Kurniawan]]>;
<![CDATA[Komisah Nurhidayah]]>
<![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.v2i2.1286
<![CDATA[This Purpose of this study aims to examine the effect of Third party funds, capital adequacy ratio and liquidity on mudharabah financing with non performing financing as Moderating in Islamic commercial bans in Indonesia for the 2014-2019. The Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the criteria set by panel data usage, 54 data can be processed. The analytical method used is multiple linear regression processed using Eviews 9. The results of this study indicate that: Third party funds have a positive effect on mudharabah financing, capital adequacy ratio have a positive effect on mudharabah financing, liquidity has no effect on mudharabah financing, Third party fund trough non performing financing have effect mudharabah financing.Capital adequacy ratio moderated through non performing financing has no effect on mudharabah, lLiquidity moderated through non performing financing has an effect on mudharabah financing.]]>
<![CDATA[APAKAH PAJAK, MEKANISME BONUS DAN TUNNELING INCENTIVE DAPAT MEMPENGARUHI PRAKTIK TRANSFER PRICING? ]]>
<![CDATA[Patriandari Patriandari]]>;
<![CDATA[Mutia Cahya]]>
<![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.v2i2.1287
<![CDATA[The purpose of this study is to obtain empirical evidence on "The Effect of Taxes, Bonus Mechanisms and Tunneling Incentives on Transfer Pricing Practices in Manufacturing Companies in the Consumer Goods Industry Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period and obtained 18 samples from 56 companies. . The data analysis method uses multiple linear regression with SPSS version 26. The results of this study indicate that taxes and income have a positive effect on transfer pricing practices and tunneling incentives have no significant effect on transfer pricing practices.]]>
<![CDATA[Analisis Faktor-Faktor yang mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Pengguna E-Commerce ]]>
<![CDATA[Patriandari Patriandari]]>;
<![CDATA[Anis Safitri]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v3i1.1529
<![CDATA[The purpose of this study is to analyze the effect of E-commerce User Taxpayer Compliance on Online Shopping Entrepreneurs operating at OLX.co.id. The number of samples is 50 Online Shopping entrepreneurs, all of whom are respondents included in this study. This research was conducted using primary data with questionnaires. The data analysis technique used in this study is Multiple Linear Regression, which is operated through the SPSS program version 22.. Hypothesis testing with t test shows that the variable of taxpayer awareness does not have a significant effect on taxpayer compliance. While Understanding of Taxation Regulations, and the Level of Trust of Taxpayers in the Government System has a significant effect on Taxpayer Compliance.]]>
<![CDATA[Pengaruh ROE dan Pertumbuhan Penjualan terhadap Harga Saham Perusahaan ]]>
<![CDATA[Meindro Waskito]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v3i1.1530
<![CDATA[This study aims to determine the effect of Return on Equity (ROE) and Sales Growth on Company Stock Prices. The sample used in the study was a company listed on the Indonesia Stock Exchange, namely Automotive and Component companies and published financial reports in 2015-2019 with 8 samples using purposive sampling. The independent variables of this study are Return on Equity and Sales Growth. The dependent variable is the stock price. The results partially show that Return on Equity (X1) has a significant negative effect on stock prices (Y). Meanwhile, Sales Growth (X2) has no significant positive effect on Stock Prices (Y). In this study, the adjusted R2 value obtained from the Random Effects model is 0.126571, this shows that the contribution of the independent variables, namely Return on Equity and Sales Growth, can affect the dependent variable, namely the Stock Price of 12.66% at the 5% level of significance. while the rest of 87.34% is influenced by other variables outside the research.]]>
<![CDATA[Pengaruh Corporate Gorvernance terhadap Tax Avoidance dengan Profitabilitas sebagai Pemoderasi ]]>
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Heny Herawati]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v3i1.1531
<![CDATA[This study aims to prove empirically the effect of corporate governance with indicators Independent Commissioner, Institusional Ownership and Audit Committee on tax avoidance with profitability as Moderating in Mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period. Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the criteria set by panel data usage, 64 data can be processed. The analytical method used is panel data regression and moderated regression analysis which is processed using Eviews 10. The result of this study indicated that: (1) independent commissioner has no effect on the occurrence of tax avoidance. (2) institusional ownership has a negative effect on the occurrence of tax avoidance. (3) audit committee has a negative effect on the occurrence of tax avoidance. (4) independent commissioner moderated through profitability does not affect tax avoidance. (5) institusional ownership moderated through profitability influences and strengthens tax avoidance. (6) audit committee moderated through profitability influences and weakens tax avoidance.]]>
<![CDATA[Analisis pengaruh Ukuran Perusahaan, Financial Stability dan External Pressure terhadap Earning Management dengan Financial Targets sebagai Variabel Moderasi ]]>
<![CDATA[Rianto Rianto]]>;
<![CDATA[Rina Rina]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v3i1.1532
<![CDATA[This study aims to determine the effect of the influence of company size, financial stability, and external pressure on earning management with financial targets as a moderating variable (an empirical study of mining companies listed on the Indonesia Stock Exchange 2015 - 2018). Samples were taken using purposive sampling method with certain criteria during the study period. Based on the predetermined criteria and the use of panel data, the amount of data that can be processed is as many as 48 data. The data analysis method used is multiple linear regression which is processed using eviews9. The results of this study indicate that: (1) company size has a negative and significant effect on earning management (2) financial stability has a negative and significant effect on earning management. (3) external pressure has a positive and significant effect on earning management (4) company size cannot moderate the financial targets variable on earning management. (5) financial targets can moderate the financial stability variable against earning management. (6) financial targets can moderate the external pressure variable against earning management.]]>
<![CDATA[Pengaruh Corporate Governance, Kepemilikan Institusional, Leverage dan Growth terhadap Tingkat Materialitas Sustainability Report ]]>
<![CDATA[Elan Kurniawan]]>;
<![CDATA[Rani Astuti]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v3i1.1533
<![CDATA[The research aims to determine the influence of Corporate Governance, institutional ownership, Leverage and Growth of the industry level of Sustainability Report. The theory in this study uses the legitimation theory, which confirms that the company continues to strive to ensure that it performs in accordance with the frames and norms in the society and Environment in which the company resides, the sample uses the Purposive sampling method. The results of the research in the financial sector showed that Corporate Governance positively and significantly affect the level of materiality of the Sustainability report industry economic aspects, Leverage positive and significant impact on the level of Sustainability report industry aspects of economic performance, environmental performance and social performance. The results of the research in non-financial sector companies show that Corporate Governance positively and significantly affects the level of materiality of the Sustainability report industry environmental performance and negatively and significantly impact on The materiality level of Sustainability report industriality of economic performance, Growth affects positively and significantly to the level of materialities of the Sustainability report industry aspects of economic performance, environmental performance and social performance.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Kepemilikan Manajerial Sebagai Pemoderasi Pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Periode 2015-2019 ]]>
<![CDATA[Alya Zulfa Cahyani]]>;
<![CDATA[Syahril Djaddang]]>;
<![CDATA[Mombang Sihite]]>;
<![CDATA[Yayan Hendayana]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v3i1.1557
<![CDATA[This study examines the effect of thin capitalization, capital intensity, and fiscal loss compensation on tax avoidance and to examine managerial ownership in moderating the effect of thin capitalization on tax avoidance in mining sector companies listed on the indonesia stock exchange in 2015-2019. This study uses a sample of 35 mining sector companies listed on the indonesia stock exchange for the 2015-2019 period with the sampling technique using the purposive sampling method and the research data using secondary data. Methods data analysis uses moderated regression analysis (mra) with spss 25.0 software. The results of this study indicate that thin capitalization has a positive and significant effect on tax avoidance, while capital intensity has a negative and significant effect on tax avoidance and fiscal loss compensation has no effect on tax avoidance and managerial ownership weakens the effect of thin capitalization on tax avoidance. The control variable, namely roa, has a negative and significant effect on tax avoidance and company size has no effect on tax avoidance.]]>
