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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
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FAKTOR-FAKTOR YANG DIPERTIMBANGKAN DALAM MEMILIH PROFESI AKUNTAN PUBLIK: SUATU ANALISIS KOMPARATIF MINAT MAHASISWA AKUNTANSI BERDASARKAN WILAYAH Merfi Isrina; Munawaroh
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (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.v9i3.323

Abstract

This study’s purpose was to analyze the comparation of Region, Income, Professional Training, Social Values, Work Environment and Job Market Consideration on the Accounting student’s interest choose the Public Accountant Profession. Using 100 samples and paired T-test shows that Professional Training and Job Market Considerations are as the difference factors on the Accounting student’s VII semester interest choose the Public Accountant Profession.
PENGARUH PROFITABILITY, LEVERAGE DAN BOARD DIVERSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2019 Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (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.v9i3.324

Abstract

This study aims to analyze the effect of profitability, leverage and board diversity on tax avoidance. Measurement of tax avoidance in this study uses the cash effective tax rate (CETR). This study uses data from companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples as many as 10 companies obtained by purposive sampling method. The data source of this research is secondary data, in the form of an annual report. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that profitability (X1) has no effect on tax avoidance, leverage (X2) has an effect on tax avoidance and board diversity consisting of: female board of directors (X3), age of the board of directors (X4) and educational background of the board of directors (X5 ) has no effect on tax avoidance.
PENGARUH GOOD CORPORATE GOVERNACE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Industri Semen yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Yogi Maulana; Maryani Nur
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (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.v9i3.325

Abstract

This research is aims to examine and analyze the effect of good corporate governance and profitability on firm value. Case studies of cement industrial sector companies listed on the Indonesia Stock Exchange in 2016–2019. Hypothesis testing uses Moderated Regression Analysis. The results of this study indicate that GCG with indicators of institutional ownership, audit committee, and partially independent commissioners has no significant effect on firm value, while GCG with indicators of public ownership and directors partially has a significant effect on firm value, profitability partially has a significant effect on firm value and profitability can moderate (strengthen) the effect of GCG on firm value.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN INFRASTRUKTUR DI INDONESIA Fiskia Syafa’ati; Hersugondo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (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.v9i3.326

Abstract

The aim of this paper is to study the impact of working capital management on firm profitability, using the main theoretical framework suggested by the literature. The analyzed companies are infrastructure companies listed on the Indonesia Stock Exchange. The data taken is the company’s financial statement data for the last 5 years. To achieve the research objectives, the researcher used common effect model (CEM) and random effect model (REM).
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN REAL ESTATE Putri Ambarwati; Kartika Hendra T; Siti Nurlaela
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (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.v9i3.330

Abstract

This study aims to determine the effect of good corporate governance by proxy the number of directors and the number of commissioners, leverage (DER) and company size on the performance of financial companies as measured by return on assets. The population in this study are real estate companies listed on the Indonesia Stock Exchange for the 2016–2018 period. The sample of research companies is 32 companies, the research period is 3 (three) years and the sample of this research is using purposive sampling technique. The number of research samples is 80 samples. The results of testing hypothesis 1 state that the number of directors has no effect on the company's financial performance. The results of test 2 state that the number of commissioners has an effect on the company's financial performance. The results of test 3 state that leverage (DER) has an effect on the company's financial performance. The results of test 4 state that company size has no effect on the company's financial performance.
PENGARUH CAPITAL EXPENDITURE, LEVERAGE, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Rosdiana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (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.v9i3.331

Abstract

This study aims to investigate the effects of capital expenditure, leverage, managerial ownership, institutional ownership, and corporate social responsibility on firm value. We use Tobin’s Q as the proxy of firm value. Our sample firms are 11 mining firms listed in the Indonesian Stock Exchange for years 2018-2021. We generate our date from the official website of the Indonesian Stock Exchange. We run the multiple linear regression to analyze our data statistically. The results show that all independent variables simultaneously affect corporate value. Individual results indicate that managerial ownership (leverage) positively (negatively) affects firm value. However, other independent variables (institutional ownership and CSR) exhibit no significant influence on firm value.
PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT DI KANTOR AKUNTAN PUBLIK (KAP) JAKARTA SELATAN Kerin Cahya Febrianty; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (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.v9i3.332

Abstract

This study examines the effect of gender and audit experience on audit judgment at KAP South Jakarta. Respondents in this study were auditors who worked in the South Jakarta area. The number of auditors who became the sample of this study were 50 respondents from 10 KAP in South Jakarta. The sampling method used in this research is purposive sampling, while the data processing method used is multiple regression analysis. The result of this study indicate that gender and audit experience partially or simultaneously affect audit judgment at South Jakarta KAP.
PENGARUH FINANCIAL PRESSURE TERHADAP TAX AVOIDANCE DENGAN DISCLOSURE AND TRANSPARENCY SEBAGAI VARIABEL MODERATING Puspita Handayani; Nurhayati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (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.v9i3.333

Abstract

The research objective is to examine and analyze the effect of financial pressure on tax avoidance with disclosure and transparency as moderating variables in banking companies. The variables of this study consist of the dependent variable, namely tax avoidance as measured by Cash ETR and BTD, financial pressure as measured by ROA, CAR, DER, NPL and Size as independent variables and disclosure and transparency as moderating variables. This research was conducted on banking companies because the characteristics of the banking industry are different from other industries. The research method uses causality, the data used is secondary. The data collection procedure is carried out using the documentation method, data from the Indonesia Stock Exchange (www.idx.co.id). The population is banking companies listed on the Indonesia Stock Exchange in the period 2014-2020, the sampling technique uses purposive sampling and the number of research samples is 49 companies. Data analysis techniques and hypothesis testing with the help of PLS. The results show that financial pressure has a negative effect on tax avoidance and disclosure and transparency cannot moderate the relationship between financial pressure and tax avoidance.
ANALISIS GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 SAMPAI DENGAN TAHUN 2018 Ryan Muhammad Muttawaqil Billah; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): 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.v8i1.335

Abstract

This study aims to determine and analyze that managerial ownership, institutional ownership, and company size have an impact on financial performance in financial companies listed on the Indonesia Stock Exchange from 2014 to 2018. The results of the classical assumption test show that the normality test of research is normally distributed. the result of the Asymp value. Sig (2-tailed) of 0.200 so that the value is above the significant level of 0.05. Multicolonearity test there is no multicolonearity between the independent variables in the regression model, the results of the tolerance calculation for the independent variables are more than 0.10 and the results of the valance inflation factor (VIF) have a VIF value below 10. Heteroscedasticity test: there is no heteroscedasticity. Autocorrelation test: the DW value is 2.018, where the value of du in the Durbin-Watson table with n showing a sample of 16, and k which shows the number of independent variables of 3 is 0.857 for dL and 1.728 for dU. So that the DW value obtained from the test belongs to the distance dU <d <4-dU, with a dU table value of 1.728 <2.018 <2.272 indicating that the model used is free from autocorrelation. The R2 value of this study is 0.517, this value means that the total variance of related party transactions around an average of 51.7% can be explained by the relationship between managerial ownership, institutional ownership, and company size together. While the remaining 48.3% is influenced by other unexplained factors.
DETERMINASI DIAMOND FRAUD DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERDAGANGAN BESAR SUB SEKTOR BARANG PRODUKSI DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019) Anggun Rizka Utami; Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): 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.v8i1.337

Abstract

The purpose of this research is to study whether the components of diamond fraud can be used to approve fraudulent financial statements. This study uses a purposive sampling method with 27 companies during the 2017-2019 period. The results of multiple linear regression in SPSS 25 claims for the pressure component can be seen if the hypothesis is accepted relating to financial targets determined by gross profit margins can be used fraud on the company, as well as the opportunity component can also be used for fraud on the financial statements. For the next two components, namely rationalization which is proxied by a change of auditors, the results of the study cannot be used to replace fraud on the financial statements and abilities that are proxied by a change of directors, can be approved for fraud in the financial statements. For further research is expected to produce more significant results by increasing research data and with different methods.

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