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 PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PBB-P2 PADA BAPENDA JAKARTA TIMUR TAHUN 2020 ]]>
<![CDATA[Patriandari -]]>;
<![CDATA[Hana Amalia]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i1.2025
<![CDATA[This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions on PBB-P2 Compulsory Compliance at the East Jakarta Bapenda 2020. The population in this study is all land and building taxpayers in East Jakarta City. The number of research samples used was 100 respondents who were selected by distributing questionnaires. This data was obtained by analysis technique using SEM-PLS (Structural Equation Modeling - Partial Least Squares) through SmartPLS 3.0 software. The period in this study is 2021. The results show that tax knowledge and awareness of taxpayers have a significant positive effect on PBB-P2 Compulsory Compliance, while tax sanctions have no significant effect on PBB-P2 Compulsory Compliance in East Jakarta City. Suggestions in this study is that it is necessary to improve the quality of tax sanctions so that it will increase taxpayer compliance in fulfilling tax obligations in East Jakarta City.]]>
<![CDATA[PENGARUH PROFITABILITAS, UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CASH HOLDINGS ]]>
<![CDATA[Efrinal -]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i1.2026
<![CDATA[This research was conducted to find out the effect of profitability, the size of the board of commissioners and institutional ownership of cash holdings in transportation and warehousing sector companies listed on the Indonesia Stock Exchange in 2017 - 2019. Research methods using secondary data are quantitative. The number of samples used as many as 37 samples from 48 companies were obtained using the purposive sampling method over a 3-year period that resulted in 111 observation results. The data in this study was processed using the Eviews 9 program with the panel data regression analysis method. The data analysis technique used based on the results of the research model test is a random effect model. The results of this study showed that profitability (ROE) and institutional ownership had a significant negative effect on cash holdings while the size of the board of commissioners had a significant positive effect on cash holdings. The ability of independent variables to explain dependent variables is 9.95%, while the remaining 90.05% is influenced by other variables outside the study model.]]>
<![CDATA[PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PERATAAN LABA ]]>
<![CDATA[Rianto -]]>;
<![CDATA[Rizka Yudinur]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i1.2027
<![CDATA[This research was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange. The purpose of this study is to analyze the effect of Profitability, Firm Size and Leverage on Income Smoothing (empirical study on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the period 2016-2020). The population in this study amounted to 69 basic and chemical industrial companies on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, obtained a sample of 29 companies. The type of data used is secondary data sourced from the official website www.idx.co.id. The analytical method used in this research is logistic regression analysis. Based on the results of this study, it can be seen that profitability as measured by ROA has no effect on income smoothing, company size has a negative effect on income smoothing, leverage has no effect on income smoothing as measured by the debt to equity ratio (DER).]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS ]]>
<![CDATA[Amri Aziz Mustifa]]>;
<![CDATA[Navisatul Muna]]>;
<![CDATA[Nur Hafidz]]>;
<![CDATA[Darmawan Darmawan]]>;
<![CDATA[Achmad Jufri]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i2.2438
<![CDATA[This study aims to determine the financial performance of companies in the energy sector consisting of PT Buana Lintas Lautan Tbk., PT Energi Mega Persada Tbk., and PT Harum Energy Tbk. This research is a type of quantitative research using secondary data obtained from financial statements for the 2011-2021 period. Analysis in this research is using a financial ratio of companies consisting of liquidity ratio (current ratio, quick ratio, and cash ratio), solvability ratio (debt to Asset and debt to equity), and profitability ratio (return of assets and return of equity). The results of the analysis based on the liquidity ratio in 2011-2020 show that the company has been able to meet its short-term obligations by using its current assets, but for PT Buana Lintas Lautan and PT Energi Mega Persada in 2021, it experienced a significant decline due to a decrease in current assets and an increase in short-term loans. Then based on the analysis of solvability shows the financing of the company’s debts is quite good because the company can close total debts with assets owned. Based on the profitability ratio indicates the use of profits over equity and profits on assets experiencing fluctuations every year, which means the ability of the company in producing net profits from sales, capital, and asset is unstable.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Muhammad Irsyad]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i2.2444
<![CDATA[This study aims to determine the effect of institutional ownership, managerial ownership and corporate social responsibility on financial performance. The technique used to collect data is documentation technique. The data used in this study is secondary data, namely the company's annual financial statements taken from www.idx.co.id, then the data is selected using purposive sampling method. The population in this study are transportation sub-sector companies for the 2016-2021 period, and the sample used is 10 companies with a total of 60 sample data on the annual financial statements of transportation sub-sector companies. The results of the research conducted using multiple linear regression analysis method, using SPSS 26 software, show that institutional ownership has no significant positive effect on financial performance as measured by returns of no assets. managerial ownership has a significant negative effect on financial performance as measured by return on assets. Corporate social responsibility has a significant positive effect on financial performance as measured by return on assets.]]>
<![CDATA[FAKTOR-FAKTOR KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Median Wilestari]]>;
<![CDATA[Diana Syafira Sidik]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i2.2448
<![CDATA[This study aims to determine the effect of Dividend Policy, Sales and Liquidity Policy on Firm Value. The sample used in this study are industrial sector companies that are listed on the Indonesia Stock Exchange and issue financial reports and regularly distribute dividends in 2016-2020, so 35 samples were obtained using the purposive sampling method. By using panel data regression analysis method, the results of this study indicate that dividend and liquidity policies have a significant positive effect on firm value when the DPR and CR values increase, it will affect the increase in firm value, while the sales policy variable as measured by net profit margin shows no significant effect. the value of the company, meaning that when the variable fluctuates, it will not affect the increase or decrease in the value of the company. The stock position of the sample company is in an overvalued position where the recommended investment decision is to sell shares.]]>
<![CDATA[PENGARUH COMPANY SIZE DAN LEVERAGE TERHADAP TAX MANAGEMENT ]]>
<![CDATA[Rianto Rianto]]>;
<![CDATA[Dede Mutiara Nuraisyah]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i2.2449
<![CDATA[This study aims to examine the effect of firm size and leverage on tax management. In this study, tax management is measured using the effective tax rate (ETR), company size is measured using SIZE and leverage is measured using the debt ratio (Debt Ratio). The sample used in this study were mining companies listed on the Indonesia Stock Exchange and publishing their annual financial reports in 2016-2020 with 30 companies selected using the purposive sampling method, obtained 60 data from 12 companies with five years of observation. The results of this study indicate that firm size has no significant effect on tax management while leverage has a significant effect on tax management.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA ]]>
<![CDATA[Efrinal Efrinal]]>;
<![CDATA[Reni Astuti]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i2.2454
<![CDATA[This study analyzes the Effect of Firm Size and Growth Opportunity on Earning Response Coefficient on the Jakarta Islamic Index Company in 2015-2021. Multiple linear regression analysis in this research is used SPSS 26 of the independent variables, namely the firm size and growth opportunity on the dependent variable, namely the earnings response coefficient. Exchange for the 2015-2021 period, using the purposive sampling method, 12 sample companies were obtained and 84 observers passed the criteria. The data used is the annual report of each sample company published through www.idx.co.id. The results show that Firm Size has a negative effect on the Earnings Response Coefficient and Growth Opportunity has a positive effect on the Earnings Response Coefficient.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY ]]>
<![CDATA[Dimas Wicaksono]]>;
<![CDATA[Vera Sintia]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i2.2456
<![CDATA[This study aims to determine the effect of Audit Opinion, Solvability, and Company Size on Audit Delay in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 period. The population of this study includes all Property and Real Estate Sector companies Listed on the Indonesia Stock Exchange for the 2018-2021 period. Samples were taken using purposive sampling method with certain criteria, during the study period. The independent variables in this study are audit opinion which is measured using the dummy method in the related year, solvency which is measured by dividing total debt by total equity, and company size which is measured by multiplying LN by total assets. Meanwhile, the dependent variable in this study is Audit Delay, which is measured by subtracting the audit report date from the financial statement date or the book closing date. The results of this study indicate that: (1) Audit opinion has a negative effect on the occurrence of audit delay (2) Solvability has no effect on the occurrence of audit delay. (3) Firm size has no effect on audit delay.]]>
<![CDATA[PENGARUH NILAI TAMBAH EKONOMI DAN SYSTEMATIC RISK TERHADAP STOCK PRICE ]]>
<![CDATA[Moh Abdurrosyid]]>;
<![CDATA[Sabila Nuraini]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v4i2.2458
<![CDATA[This study aims to examine the effect of Economic Value Added (EVA) and Systematic Risk on Stock Prices in Pharmaceutical Subsector Companies listed on the Indonesia Stock Exchange for the period 2013-2021. The population in this study was obtained by 11 companies using purposive sampling method on pharmaceutical subsector companies listed on the Indonesia Stock Exchange and based on predetermined criteria, a sample of 7 pharmaceutical subsector companies was obtained. The analytical method used in this study is a quantitative method, with panel data regression analysis which is processed with the Eviews 9 application program. Based on the results of the t test, it can be concluded that partially the Economic Value Added (EVA) variable has a significant positive effect on stock prices, while the Systematic Risk variable has a significant negative effect on stock prices. Based on the results of the F test, it is concluded that there is a simultaneous (together) significant effect between the variables of Economic Value Added (EVA) and Systematic Risk on Stock Prices.]]>
