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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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STUDI EMPIRIS PENGARUH REPUTASI KAP, OPINI AUDITOR DAN AUDIT TENURE TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN AUDITAN PADA EMITEN PERTAMBANGAN YANG LISTING DI BURSA EFEK PERIODE 2015 – 2018 Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.375

Abstract

The purpose of this study is to examine the effect of the reputation of the public accounting firm, auditor's opinion, and audit tenure on the delay in the submission of audited financial statements. The data is taken from the Indonesia Stock Exchange for mining companies for the period 2015 - 2018. The data were analyzed using multiple linear regression and tested using the t test and f test. The results of hypothesis testing conclude that the reputation of the public accounting firm partially has a significant negative effect, the auditor's opinion partially has a significant negative effect, audit tenure partially has no effect on the delay in the submission of audited financial statements. While the three independent variables simultaneously have a significant positive effect on the delay in submitting audited financial statements.
PENGARUH VALUE ADDED CAPITAL EMPLOYED (VACA), VALUE ADDED HUMAN CAPITAL (VAHU), STRUCTURAL CAPITAL VALUE ADDED (STVA)TERHADAP PROFITABILITAS Luthfiyah Salsabila; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.376

Abstract

This research was conducted on Metal Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The method of determining the sample using purposive sampling method with the sample used 11 companies. Technical analysis of the data used is descriptive statistics and multiple linear regression analysis using SPSS version 22. The results showed that partially Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) had a significant effect on Profitability and Structural Capital Value Added (STVA) had no significant effect on Pprofitability. Then Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously have a significant effect on Profitability.
PENGARUH KARAKTERISTIK EKSEKUTIF DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Dewi Kusuma Wardani; Anita Primastiwi; Elva Latifah Salsabila
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.377

Abstract

The purpose of this study was to examine the effect of executive and audit committee character on tax avoidance with leverage as an intervening variable. The population in this study is the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The sample selection in this study used purposive sampling. The number of samples in this study were 55 manufacturing industry samples. Data were analyzed using Partial Least Square (PLS) with the support of the SmartPLS 3.0 application. The results of this study indicate that executive character has a positive effect on leverage. The audit committee has a negative effect on leverage. Leverage, executive character, and the audit committee have a positive effect on tax avoidance. Leverage is able to mediate the positive influence of executive and audit committee characters on tax avoidance.
PENGARUH BIAYA PRODUKSI DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR INDUSTRI SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Periode 2014-2019 Dewi Haryanti; Herry Winarto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.378

Abstract

The purpose of this study was to determine the effect of production costs and inventory turnover on Net Profit in industrial manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 20142019.This study uses a purposive sampling technique in the sampling method and the sampling that meets the criteria are 9 manufacturing companies. The data used in this research is secondary data.The results of this study indicate that the two independent variables, namely production costs and inventory turnover partially affect net income, and simultaneously production costs and inventory turnover affect net income with a significance level of 0.000 < 0.05 with an Adjusted R2 value of 0.651 which shows that 65.1% of net income is influenced by production costs, inventory turnover and the remaining 34.9 is influenced by other variables outside of the variables in this study.
PENGARUH PENGETAHUAN TENTANG ZAKAT DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Dewi Kusuma Wardani; Anita Primastiwi; Khoirunnisa' Septirohmawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.379

Abstract

Indonesia is one of the countries with a majority Muslim population, in Islam requires to carry out zakat for those who have qualified legally off zakah. The existence of zakat regulation regulated in Law No. 23 of 2011 on The Management of zakat that has been paid by taxpayers can be a deduction of taxable income. The research aims to find out if there is a significant influence of knowledge about zakat and taxation knowledge on taxpayer compliance. This research is quantitative research. The sample of this study was taxpayers registered in KPP Yogyakarta using 88 respondents obtained using questionnaires through google form and questionnaires. Data is processed using IBM SPSS software version 2.0. The results of this study showed that 1) knowledge of zakat has no a significant effect on taxpayer compliance, 2) Taxation knowledge has a significant effect on taxpayer compliance.
ANALISIS PERBANDINGAN KINERJA ANTARA PORTOFOLIO OPTIMAL MODEL MARKOWITZ DAN MODEL INDEKS TUNGGAL (COMPARATIVE ANALYSIS OF PERFORMANCE BETWEEN OPTIMAL PORTOFOLIO MARKOWTIZ MODEL AND SINGLE INDEX MODEL) Laurimba Simorangkir
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.380

Abstract

The purpose of this study is to determine the composition of stocks, the amount of funding proportion, and optimal portfolio performance formed using Markowitz Model and Single Index Model and to determine whether there are differences in optimal portfolio performance established using Markowitz model and Single Index model based on real simulation or test based statistics. The population in this study is the stock of LQ-45 Group in Indonesia Stock Exchange with the number of selected samples of 30 stocks. Sampling is done by using purposive sampling method. This type of research is simulation and verifikatif (hypothesis testing). The data used are secondary data in the form of monthly stock price data from 2016 to 2019. The analysis technique used is descriptive with the application of portfolio analysis using Markowitz Model and Single Index Model. Hypothesis testing was done by using independent sample t-test. Based on the results of analysis on the real simulation of optimal portfolio performance formation found that the composition of stocks and the proportion of funds formed optimally there is a difference between the Markowitz Model and the Single Index Model, the optimal portfolio yield rate using the Markowitz Model is higher than the optimal portfolio yield using the Index Model Single, and optimal portfolio risk levels using the Markowitz model is higher than the optimal portfolio risk level using the Single Index Model. But statistically the test of optimal portfolio performance formed using Markowitz Model and Single Index Model is not significantly different.
PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2018 Alifia Febriani; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.381

Abstract

The influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22 for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company. Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The Company.
DETERMINASI NIAT PEMBAYARAN PAJAK ATAS TRANSAKSI E-COMMERCE (STUDI PADA WAJIB PAJAK ORANG PRIBADI DAN BADAN PELAKU E-COMMERCE DI WILAYAH KABUPATEN TEMANGGUNG) Muhammad Nurakhim
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.382

Abstract

This study aims to test whether knowledge and understanding of tax regulations, taxpayer awareness and taxpayer environment have an effect on tax payment intentions for E-commerce transactions. The research method uses quantitative descriptive methods and primary data with a questionnaire. This study took a sample of individual taxpayers and the E-commerce Implementing Body in the Temanggung district. Data processing was carried out by classical assumption test and hypothesis test with normality test, multicollinearity test, heteroscedasticity test, T test, F test, and R2. The sampling technique in this study is to use incidental sampling. The collection technique is done by using a link questionnaire in the form of google. The number of questionnaires that were processed was 100 questionnaires. The results showed that the knowledge and understanding of tax regulations and the taxpayer environment had a negative effect on tax payment intentions for E-commerce transactions, while taxpayer awareness had a positive effect on tax payment intentions for E-commerce transactions on individual taxpayers and trading entities. electronic. Keyword: tax payment, e-commerce, knowledge and understanding of tax regulations
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN OTOMOTIF (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 SAMPAI 2019) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.383

Abstract

The purpose of this study is to determine the effect of The Capital Structure, Profitability and Dividend Policy on Firm Value. The research method is carried out by first determining the object of research, population and sample as well as data collection techniques. In this research, the type used is secondary data The research method is to use quantitative analysis which analyzes the description of the data through the data by means of the minimum, maximum, average and standard deviation of each variable under study. . This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. From the results of the research that has been done, it is found that the Capital Structure, Profitability and Dividend Policy have a simultaneous and partial effect on the Value of Automotive Companies Listed on the Indonesia Stock Exchange for the Period 2017 to 2019
ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS DAN SALES GROWTH PRA DAN PASCA BERLAKUNYA UNDANG-UNDANG BADAN PENYELENGGARA JAMINAN SOSIAL Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.384

Abstract

The National Health Insurance Program is a mandatory social health insurance. The problem is experienced by pharmaceutical companies where product prices in the era of National Health Insurance have been determined by the government making the price below the company's production costs plus the deficit experienced by the Social Security Administering Agency (BPJS) resulting in companies having to operate on a low profit and low margin. The purpose of this study is to identify financial conditions in the pre and post era of the National Health Insurance. The research method used is descriptive quantitative research method with financial ratio comparison analysis tools, namely liquidity ratios calculated through the cash ratio, profitability ratios calculated through net profit margins and sales growth in the financial statements of PT Hexpharm Jaya Laboratories from 20092013 and 2014- 2018. The results showed that the liquidity ratio calculated by cash ratio and profitability ratio calculated by net profit margin was lower after post-National Health Insurance compared to the era before National Health Insurance. Sales growth experienced growth after the National Health Insurance.

Page 18 of 26 | Total Record : 260

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