cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muljanto Siladjaja
Contact Email
muljanto@unsurya.ac.id
Phone
+62 812-1345-9893
Journal Mail Official
editor.akurasi@gmail.com
Editorial Address
18 Office Park Lantai 25, Suite A2, Jl. TB Simatupang No. 18, Kebagusan, Pasar Minggu, Jakarta Selatan, DKI Jakarta. Indonesia 12520
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Akurasi
Published by LPMP Imperium
ISSN : 26852888     EISSN : 26852888     DOI : https://doi.org/10.36407/akurasi.v7i1.1474
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, Financial reporting and adoption of IFRS/IAS by SMEs, financial management, and related issue. All methodologies, such as analytical, empirical, behavioral, surveys, and case studies are welcome. AKURASI encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable or capable of being adapted to the different accounting and business environments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 160 Documents
 2   3   4   5   6 
Pengendalian Internal Pada Perusahaan Start Up Regita M Farhana; Ludwina Harahap
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.242

Abstract

Internal Control System is one of the tools for management to control all operational activities in line to achieve ultimate goals. As a start-up company, internal control is a must. This research conduct to analyzes internal control systems in handling inventory of vegetables and fruit-based on COSO (Committee of Sponsoring Organization) theory. This type of research is a qualitative descriptive approach. Data is obtained through interviews with informants. The results showed that the company has largely implemented internal controls on vegetable and fruit inventory that according to internal control standards according to COSO. But, it is not fully implemented for environmental control and supervision activities.
Pengaruh Fundamental Perusahaan Terhadap Kesehatan Bank Melalui Pembiayaan Pada Bank Muamalat Syariah Thariq Atul Himah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.249

Abstract

The aim of this resesearch is to indicate and analyze the determinants of the health of indonesian muamalat bank in 2009 – 2018. Bank health is dependent variable in this research. There are six independent variabels that used, wich are CAR, NPF, ROA, NIM, BOPO, FDR and the intervening variable which is financing. The data analyzed with path analysing using spss program. The results showed that partially CAR, NPF, ROA, NIM, BOPO and FDR had no significant effect on bank health. CAR, NPF, ROA, NIM, BOPO, FDR and financing simultaneously have a significant effect on bank health. But financing can mediate between variable independent CAR, NPF, ROA, NIM, BOPO and FDR to bank health. Tujuan dari penelitian ini adalah untuk mengindikasikan dan menganalisis determinan kesehatan Bank Muamalat Indonesia periode 2009-2018. Kesehatan bank adalah variabel dependen dalam penelitian ini. Ada enam variabel independen yang digunakan yaitu CAR, NPF, ROA, NIM, BOPO, FDR dan variabel intervening yaitu pembiayaan. Data dianalisis dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa CAR, NPF, ROA, NIM, BOPO dan FDR secara parsial tidak berpengaruh signifikan terhadap kesehatan bank. CAR, NPF, ROA, NIM, BOPO, FDR dan pembiayaan secara simultan berpengaruh signifikan terhadap kesehatan bank. Namun, pembiayaan mampu memediasi antara variabel independen CAR, NPF, ROA, NIM, BOPO dan FDR terhadap kesehatan bank.
Pengaruh Volume Perdagangan Saham, Leverage, dan Kebijakan Dividen Terhadap Volatilitas Harga Saham Mario Ascaryo Septyadi; Theresia Hesti Bwarleling
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.251

Abstract

This study aims to determine the influence of Stock Trading Volume, Leverage, and Dividend Policy both simultaneously and partially from LQ45 Index companies listed on the Indonesia Stock Exchange in 2016-2018. The analysis technique used is multiple linear regression analysis using the IBM SPSS 26 program. This type of research is a quantitative study using secondary data, there are 18 companies as a sample of research data collected by purposive sampling technique. The dependent variable in this study is Stock Price Volatility, while the independent variables are Stock Trading Volume, Leverage, and Dividend Policy. The results showed that partially Stock Trading Volume has a positive and significant effect on Stock Price Volatility. Leverage and Dividend Policy have no significant effect on Stock Price Volatility. It is expected that the results of this study can be taken into consideration for investors to choose the right type of investment based on the level of stock price volatility that is influenced by various factors, especially stock trading volume..
Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Talitha Valmai Yossanda; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.277

Abstract

This study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with the independent commissioner as moderation. This research examines in 2015-2019. The sampling technique used is the purposive sampling method and the number of samples is 34 companies. The research analysis used is multiple linear regression analysis and moderated regression analysis (MRA). The results showed that Earnings Management has a significant positive, capital intensity has a significant negative while liquidity has no significant effect. The moderate independent commissioner is not able to moderate the influence of capital intensity and the influence of liquidity on tax aggressiveness while the independent commissioner can moderate the influence of earnings management on tax aggressiveness. AbstrakPenelitian ini membahas tentang pengaruh manajemen laba, intensitas modal dan likuiditas terhadap agresivitas pajak pada saham-saham yang diterbitkan secara publik oleh perusahaan yang terdaftar di Bursa Efek Indonesia dengan komisaris independen sebagai moderasi. Penelitian ini diteliti pada periode 2015-2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan jumlah sampel sebesar 34 perusahaan. Analisis penelitian yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa manajemen laba memiliki pengaruh positif terhadap agresivitas pajak, intensitas modal berpengaruh negatif terhadap agresivitas pajak sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak. Komisaris independen tidak dapat memoderasi pengaruh intensitas modal dan likuiditas terhadap agresivitas pajak sedangkan komisaris independen dapat memoderasi pengaruh manajemen laba terhadap agresivitas pajak. Kata Kunci: agresivitas pajak, intensitas modal, komisaris independen, likuiditas, manajemen laba.
Pengaruh Capital Intencity, Likuiditas dan Ukuran Perusahaan Terhadap Tax Avoidance Eka Maulana; Suri Mahrani; Roy Budiharjo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.314

Abstract

This research aims to find out the effect of Capital Intencity, Liquidity and Firm Size on Tax Avoidance. The type of data used is a secondary data, with the methodof collecting documentation data from the IDXwebsite (www.idx.co.id). The object of this research is a manufacture company who has been registered on the Indonesia Stock Exchange period 2018 -2019. Sample is taken using a purposive sampling method in companies that publish the required data for this research in their annual reports. From 195 manufacture companies that listed on IDX, only 147 companies who have a complete data to be researched for 2 periods, and there are 294 samples obtained. The statistical test used is the classic assumption test, the feasibility of model test. The result of this research showing that the Capital Intencity of the company will not affect tax avoidance. While the two other variables, who took part in the research Likuiditas and Firm Size simultaneously against tax avoidance.
Pengaruh Pembiayaan Syariah Terhadap Kinerja Keuangan Perbankan Syariah Siti Masitoh; Rachma Zannati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.324

Abstract

This study aims to analyze Islamic financing; Mudharabah, Murabahah, Financing To Deposit Ratio, Non Performing Financing on the financial performance of Islamic Banking in Indonesia. Based on the sampling criteria, there are 15 Islamic Banks, namely a combination of Islamic Commercial Banks and Sharia Business Units with a research period of 5 years (2014-2018). The research analysis used is panel data regression analysis using E-Views 10. Based on the results of data analysis, only Non-Performing Financing has a significant effect on Return on Assets. Meanwhile, Mudharabah, Murabahah, and Financing to Deposit Ratio have no significant effect on Return On Assets. The research implication is that not all Islamic financing can contribute to the financial performance of Islamic banking. Keywords: Mudharabah, Murabahah, Financing to Deposit Ratio, Non Performing Financing and Profitability.
Pengaruh Return on Asset, Earning Per Share, Price Earning Ratio Terhadap Return Saham Laras Safira; Roy Budiharjo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.325

Abstract

This research aims to know the influence of Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) on Stock Return of Insurance company listed on the Indonesia Stock Exchange in 2013 - 2017. Data used is secondary data based on the annual report taken from the Indonesia Stock Exchange website, company website, and support sources. The technique of data analysis is multiple linear regression, which is proceeded with SPSS 21. This study uses purposive sampling and 11 of 14insurance sector companies listed in IDX used as a sample. The research result shows that Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) in 2013 – 2017 simultaneous and partially positive significantly affected by the stock return
Pengaruh Return on Aset dan Ukuran Perusahaan Terhadap Tax Avoidance Hadi Sutomo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.340

Abstract

This study aims to determine the return on assets and company size that affect tax avoidance. Secondary data was collected from companies listed in the chemical industry sub-sector listed on the Indonesia Stock Exchange for 2014 – 2017. Sampling in this study was a purposive sampling method, and the criteria were: (1) Manufacturing companies in the primary and chemical industries listed on the IDX for the period 2014-2017; (2) The data belonging to the company must be complete and based on the variables studied. The data needed in this study was obtained through the 2014-2017 Indonesian Capital Market Directory (ICMD). This study uses multiple linear regression analysis: to test the partial, it requires t statistical testing and simultaneous testing using the ANOVA statistical test, and before carrying out this test, the classical assumption test is first. The results of the study show that if Return on Assets affects Tax Avoidance, then the size of the company without affecting the value of the company
Pengaruh Harga Minyak Dunia, Suku Bunga, Inflasi, IHSG, Dan Neraca Perdagangan Terhadap Nilai Tukar Dita Nurul Aini Mustika Dewi; Lily Sri Utami; Rohmah Dini Ayunda Mustofa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.346

Abstract

This study aims to determine the effect of fluctuations in world oil prices, the BI 7 Days Reverse Repo Rate reference rate, inflation, JCI and also the trade balance on the exchange rate both in the long term and in the short term. One of the economic indicators that is sensitive and vulnerable to global fluctuations and has the potential to become a systematic risk is exchange rate movements. Management of exchange rate stabilization is necessary to strengthen the domestic economy. Several studies have shown that there is a relationship and correlation between world oil, benchmark interest rates, inflation and the trade balance on the exchange rate. The method used in this study is the Vector Error Correction Model (VECM) in order to determine the long-term and short-term movements. Coupled with the analysis of the Impulse Response Function (IRF) which can determine the fluctuations of each variable and Variance Decomposition which can determine the source of the fluctuations. The variables used in this study include world oil prices, BI 7-days repo rate, inflation, trade balance, JCI and the exchange rate of the rupiah against the US dollar. The results of this study indicate that world oil prices have a significant effect on the exchange rate in the long run. In the short term, the JCI last period had a significant effect on the exchange rate. The fluctuations in the exchange rate, BI 7-day repo rate, JCI, inflation, trade balance, and also world oil prices will affect the movement of exchange rates in Indonesia. At the beginning of the turbulence period, the JCI also came from the JCI, but over time it could be controlled.
Pengaruh Struktur Aktiva Dan Profitabilitas Terhadap Harga Saham Muhammad Rivandi; Lasmidar Lasmidar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.355

Abstract

The stock price interpreted as the price formed from the interaction between the seller and the buyer of shares which is motivated by the expectation of company profits. This study aims to determine and analyze the effect of asset structure and profitability on stock prices. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: asset structure and profitability have a positive effect on stock prices

Page 4 of 16 | Total Record : 160

 2   3   4   5   6 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 8 No 1 (2026) Vol 7 No 3 (2025) Vol 7 No 2 (2025) Vol 7 No 1 (2025) Vol 6 No 3 (2024) Vol 6 No 2 (2024) Vol 6 No 1 (2024) Vol 5 No 3 (2023) Vol 5 No 2 (2023) Vol 5 No 1 (2023) Vol 4 No 3 (2022) Vol 4 No 2 (2022) Vol 4 No 1 (2022) Vol 3 No 3 (2021) Vol 3 No 2 (2021) Vol 3 No 1 (2021) Vol 2 No 3 (2020) Vol 2 No 2 (2020) Vol 2 No 1 (2020) Vol 1 No 2 (2019) Vol 1 No 1 (2019) More Issue