cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Farhan
Contact Email
aan.himura@gmail.com
Phone
+6285715942018
Journal Mail Official
jurnal.akuntansi@unkris.ac.id
Editorial Address
Gedung Fakultas Ekonomi Universitas Krisnadwipayana Jalan Kampus UNKRIS Jatiwaringin Jakarta Timur.
Location
Kota bekasi,
Jawa barat
INDONESIA
Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : https://doi.org/10.35137/jabk.v12i3.580
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis dibidang Akuntansi keuangan, investasi, pasar modal, perpajakan, auditing, akuntansi manajemen, system informasi akuntansi, dan topik-topik lainnya yang terkait dengan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 260 Documents
 10   11   12   13   14 
Analisis Kinerja Keuangan dan Pergerakan Saham Emiten Farmasi di BEI Sebelum dan Saat COVID 19 Dagna Puspabitha; Harsita Gianti; Muhammad Budi Nur Iman
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.292

Abstract

This article is written to present appropriate facts and data so that they can refute or justify these assumptions, regarding the capital market, investors after knowing whether the assumptions are valid or invalid they need to determine their attitude, whether to sell, buy or just wait and see. is quantitative research. Sources of data in this study using secondary data. The secondary data used in this study is the financial statements of each pharmaceutical sub-sector company in 2018, 2019, 2020. The data collection technique used in this study is the documentation method. The data analysis technique for financial performance used is the Wilcoxon Sign Test asymp value. there is no strong interest from investors and potential investors to make long-term sales or purchases, all are still waiting and see and these stocks are mostly open and close at prices that are not too high or low because many buy or sell in the short term to get profits or just beautify your portfolio with the expectation of future profit.
TRANSFER PRICING: DAMPAK BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS Dr. Deden Tarmidi, SE., M.Ak., BKP.; Natalia Desy Novitasari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.293

Abstract

This study was conducted to analysis impact of tax expense, tunneling incentives, and profitability on transfer pricing ratio. Used manufacturing companies listed on the Indonesia Stock Exchange in 20182020, this study uses multiple linear regression analysis with SPSS software. This study find that impact of tax expense and tunneling incentives as significantly on transfer pricing, while the profitability is have no significant impact. This shows that the magnitude of the tax burden can encourage management to increase transfer pricing transactions so that the tax burden on a consolidated basis is low, this is also reinforced by the impact of tunneling incentives that show the level of power ownership which also has an impact on transfer pricing transactions in minimizing the group company tax cost.
PENGARUH FREE CASH FLOW, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG Nanda Luthfi Fauziah; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.294

Abstract

This study aims to empirically prove the effect of free cash flow, institutional leadership, managerial leadership and company growth on debt policy in property and real estate and building construction sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used is 24 companies with a total population of 72. The method used in this study is a quantitative method with a purposive sampling technique. The data analysis used by the author in this study is Descriptive Statistical Analysis and Multiple Linear Regression Analysis. The results of the study prove that partially Free Cash Flow, Institutional Ownership, and Managerial Ownership have an effect on Debt Policy. Meanwhile, the Company's growth has no effect on the Debt Policy. But simultaneously, simultaneously Free Cash Flow, Institutional Ownership, Managerial Ownership, and Company Growth together affect the Debt Policy
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN MANUFAKTUR PESERTA PROPER YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017 - 2019 Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.295

Abstract

The advantage of Green Accounting is that it tries to reduce the negative effects of economic activities and systems on environment. Given the importance of business value and environmental conservation, the assessment of affect the value of the company is very important. This study aims to analyze and examine the factors of green accounting for the value of PROPER Participating manufacturing companies are listed on the Indonesian Stock Exchange. This study uses secondary data obtained from annual reports and sustainability reports of manufacturing companies, PROPER Rating reports and through several related websites and data analysis methods used are multi-linear Regression analysis. Before performing multiple linear regression analysis, classical hypothesistesting is first performed using the program SPSS v.22.
PENGARUH AUDIT FEE DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.296

Abstract

The purpose of this research is to determine and analyze that audit fee, and reputation of auditor have an impact on audit delay in energy companies listed on the Indonesian Stock Exchange from 2017 to 2019. This research is a causal comparative with quantitative approach. The samples are 32 energy companies with purposive sampling method. The research was using data that downloaded from official website of Indonesian Stock Exchange. The data analysis techniques are descriptive statistics, precondition analysis test, and hypothesis tests using single and multiple linear regression analysis that tested on IBM SPSS Version 25. The results show audit fee has no impact on audit delay whereas reputation of auditor has negative significant on audit delay. Simultaneously, audit fee and reputation of auditor have significant impact on audit delay.
FINANCIAL DISTRESS PADA SEKTOR BANK CAMPURAN DI INDONESIA DENGAN RASIO CAMEL SEBAGAI ALAT UKUR. PERIODE STUDI 2014 – 2019. Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.297

Abstract

This study aims to analyze the effect of the CAMEL ratio as measured using the ratio of CAR, NPL, ROA, ROE, LDR and BOPO to financial distress in the mixed bank sector in Indonesia for the period 2014-2019. Data were analyzed using multiple regression and hypothesis testing F test for simultaneous effect and T test for partial effect. The results of this study indicate that the ratio of CAR, NPL, ROA, ROE and LDR partially has no significant effect on Financial Distress, while BOPO has a significant effect on Financial Distress. However, simultaneously the six ratios have an effect on the Financial Distress of Indonesian banks.
PENGARUH ARUS KAS OPERASI, LEVERAGE, PROFITABILITAS DAN ENTERPRISE RISK MANAGEMENT (ERM) DISCLOSURE TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2020 Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.298

Abstract

This research was conducted to determine the effect partially or simultaneously between operating cash flow, leverage , profitability and enterprise risk management on financial distress in manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange for the 2018-2020 periods. The data analysis technique used is quantitative research methods with descriptive and verification approaches. The type of data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The method of determining the sample of this study using purposive sampling. The population in this study were 78 companies. Companies that meet the criteria to be sampled in this study are 19 companies.The results of the study partially show that operating cash flow and enterprise risk management disclosure have a significant effect on financial distress. Meanwhile, leverage and profitability do not have a significant effect on financial distress. While simultaneously operating cash flow, leverage , profitability and enterprise risk management disclosure have a significant effect on financial distress.
PENGARUH INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019 Dici Oktaria; Herry Winarto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.299

Abstract

This study aims to examine the effect of Fixed Asset Intensity, and Leverage on Tax Avoidance in manufacturing companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange in 2016-2019. The number of companies that were used as samples for this study were 10 companies using the purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), individual parameter significance test (t test) and coefficient of determination. Based on the results of the study, it shows that the Intensity of Fixed Assets, Leverage, simultaneously has a significant effect on Tax Avoidance with a significance level of 0.004. While partially, Asset Intensity has a positive effect having a significance value of 0.007 and Leverage has a significant effect on Tax Avoidance having a significance value of 0.049.
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT GENERASI MILENIAL MEMILIH BERINVESTASI PADA PLATFORM DIGITAL Yolanda Liviana; Munawaroh
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.300

Abstract

This study’s purpose was to analyze the influence of financial literacy, personal interests, and digital investment application services on the Millennial's investment interest in the Bibit Application, a Mutual Fund Investment platform for beginners. Using 100 samples and multiple linear regression analysis shows that partially, both personal interests and digital investment sevices have significant impact on the Millennial's interest in investing on this digital platform. Furthermore, all variables simultaneously also have a significant effect.
PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.301

Abstract

This study aims to determine the effect of partial or simultaneous independent commissioners and institutional ownership on tax aggressiveness. `The data used in this research is secondary data. The data sources used in this study were obtained from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2020 period, which were downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which would then be processed using the SPSS version of the software. 25. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2020 period. The number of samples observed was 194 data with an observation period of 2 (two) years from 2019–2020. The test results show that the independent commissioner has a negative effect on tax aggressiveness. Institutional ownership has a negative effect on tax aggressiveness, and independent commissioners and institutional ownership have a simultaneous negative effect on tax aggressiveness.

Page 12 of 26 | Total Record : 260

 10   11   12   13   14 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 10 No 3 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 9 No 1 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 7 No 3 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 7 No 2 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA More Issue