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<![CDATA[RASIO KEUANGAN : DETERMINAN PERTUMBUHAN LABA STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 1 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i1.20
<![CDATA[This study aims to strengthen the influence of Financial Ratios to Earning Growth (BEI). The sample selection with purposive sampling were 61 companies which held the year 2012 - 2016 ie 5 years and only 21 samples taken with the number of observation 105, the selection based on annual audit report. The independent variables studied are financial ratios consisting of Current Ratio (CR),Debt to Asset Ratio (DAR), Total Asset Turnover (TAT) and Net Profit Margin (NPM), while the dependent variable is Earning Growth (EG). The results of this study show simultaneously current ratio, debt to ssset ratio, total asset turnover and net profit margin significant to earning growth at manufacturing companies in Indonesia Stock Exchange. Partially, only the current asset variable has not significant effect to earning growth. Ratio of debt to Assets ratio, total asset turnover and net profit margin have a significant influence to earning growth in Indonesia Stock Exchange.]]>
<![CDATA[PERSEPSI MAHASISWA AKUNTANSI: DETERMINAN YANG MEMPENGARUHI PILIHAN KARIR SEBAGAI AUDITOR ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 1 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i1.21
<![CDATA[The purpose of this study is to investigate the accounting university students’ perception about the auditors’ ethical orientation, the auditors’ working atmosphere and the auditors’ scandals. The study is also to examine and to analyze the influence of the auditors’ ethical orientation, the auditors’ working atmosphere and of the auditors’ scandals which encompasses the knowledge of general audit at the state-run Indonesian Railway Company (PT KAI) to the assessment of the career choice as an auditor. This study is conducted with the random sampling technique in the data collection. The accounting students of Muhammadiyah University who have studied the auditing or who are still studying the auditing become the population of this study. The data used in this study is the primary data obtained with questionnaires. Meanwhile, the hypothesis test is using the simple regression and multiple regression. There are four hypotheses in this study, all of which are accepted. The result of the test of this hypothesis shows that the ethical orientation, The working atmosphere, and auditors’ scandal, has a significant value of 0,000 The meaning that it has a significant influence to the accounting students’ career choice as an auditor. Andthe results ofthis studyhave theabilityconclusionofall theindependent variables of 76.3% affectthe dependent variableisthe student's career choiceasauditor.]]>
<![CDATA[PENGARUH KARAKERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK / TAX AVOIDANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR PADA BEI TAHUN 2013-2016 ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 1 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i1.22
<![CDATA[This study was conducted to determine empirical evidence of the influence of company characteristics and ownership structure on tax avoidance / tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2013-2016. The samples used were 15 companies for 4 years so the total sample of 60 company data. Analysis of the data used is GLS (General Least Square) with the help of Eviews version 9. For independent variables, variable company characteristics are proxied on profitability (Return on Assets / ROA), leverage (Debt to Equity Ratio / DER), company size (Size) , capital intensity (Capital Intensity Ratio / CIR). The ownership structure variable is proxied to managerial ownership (OWNMANAG) and institutional ownership (OWNINS). As for the dependent variable tax avoidance is proxied at the effective tax rate (ETR / Effective Tax Rate). The results of this study are the influence of company characteristics which are proxied on ROA, DER, Size, CIR, only ROA which has a significant negative effect on tax avoidance. DER and Size have no significant negative effect, while and CIR have positive but not significant effect on tax avoidance. Effect of Proposed Ownership Structure on managerial ownership does not have a significant positive effect on tax avoidance and institutional ownership does not have a significant negative effect on tax avoidance]]>
<![CDATA[SISTEM E-FILLING: KEPATUHAN WAJIB PAJAK ORANG PRIBADI STUDI KASUS PADA PT. POLAPULPINDO MANTAP ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 1 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i1.23
<![CDATA[The change to the regulations of taxes often confuse tax payers with assessable or taxable properties. The relatively underprivileged capacity of their understanding about tax regulation related to these from time-to-time changes itself, igniting the unexpected level of ignoring or even apathetic attitude, which can inhibit required obedience in paying taxes. In this research, we interested in studying deeply about perceived of ebilling and efillingy and influence towards compliance of taxpayer personality at PT. Monysaga Prima. Perceive can be branchmarking whether the tax payers understand the problems, and tax payers perceiving towards those regulations of income taxes with respect to can raise tax payers compliance. By utilizing samples of respondents, that is 68 tax payers registered at PT. Monysaga prima, this research examines the effect of perceived of ebilling and efillingy towards compliance of taxpayers. This statistical method used is multiple regression analysis with SPSS. The result of analysis indicated that confidence level 95% (sig 5%) which means that there are effect of ebillingg and efilling its has significan result]]>
<![CDATA[IMPLEMENTASI PAKET VIII KEBIJAKAN EKONOMI PEMBANGUNAN DENGAN SATU PEMANFAATAN RUANG DAN PENGGUNAAN LAHAN DI INDONESIA ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 1 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i1.24
<![CDATA[Development is a very important activity in efforts to increase economic growth for Indonesia. Thus, the economic policies taken by the Government must be able to encourage, be sustainable and interrelated between one economic sector with the other sectors in order to achieve the expected goals. The regional autonomy policy is expected to be able to reduce this for the sake of shared prosperity, between the center and the respective regions. This study examines that the determination of the RTRW (Spatial and Regional Plan) is a matter that must be mutually agreed upon in order to formulate national economic development.]]>
<![CDATA[KONSEP KEPEMILIKAN ASSET TETAP DALAM AKUNTANSI SYARIAH ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 1 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i1.25
<![CDATA[Allah SWT is the absolute owner of property as explained in the Qur'an An-Nisa, 132 explains: "And belongs to God what is in the sky and on earth". Then in the Surah Al-Baqarah verse 29 it says: "He is Allah, Who made everything on earth for you." Treasures owned by humans are entrusted by Allah SWT and ownership and use of property by individuals are limited. Whereas conventional ownership of property is unlimited and is only limited by laws and moral ethics in its use. Capra (2001: 26) says that in Islam there is no separation between material (world) and spiritual life ("in spite of its emphasis on morals, Islam does not recognize any watertight distinction between the material and the spiritual"). In that sense it can be concluded that sharia accounting is part of spiritual Islam itself. So it can be interpreted as ownership of assets in sharia accounting following the system of rules that apply in Islamic sharia itself. Recording and reporting of fixed assets in sharia accounting must follow the established sharia method and will be discussed in this article. Includes zakat on fixed assets of the company.]]>
<![CDATA[FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 2 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i2.48
<![CDATA[The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.]]>
<![CDATA[PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SYARIAH (ISLAMIC SOCIAL REPORTING) ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 2 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i2.50
<![CDATA[The concept of corporate social responsibility (CSR) is now not only developing conventional economics, but also in the Islamic economy. The concept of CSR in Islam is Islamic Social Reporting, which is a special framework for reporting social responsibility in accordance with Islamic principles. The framework is not only useful for Muslim decision makers, but also useful for helping Islamic companies in fulfilling obligations towards Allah SWT and society. This writing method used literature review through various literature with the aim of informing the reader (informative research) about the themes in social responsibility disclosure in sharia-based companies.]]>
<![CDATA[PENGARUH MODAL KERJA DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 2 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i2.52
<![CDATA[In making a profitability decision, of course the company must have sufficient capital to finance operations in the company. This is to see how the influence of working capital and operational costs on profitability. The research method used by researchers is the method of multiple linear regression analysis, the coefficient of determination test, also performed a classic assumption test that is the Normality, Multicollinearity, Heteroscedasticity and Autocorrelation Tests and also the Hypothesis Test which consists of the F Test and the t Test.Based on the t test (partially) it can be seen that working capital has a significant effect on profitability. Whereas Operational Costs do not affect the profitability. And based on the F Test the value of Fcalculates that working capital and operational costs affect profitability. ]]>
<![CDATA[PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP LABA PERUSAHAAN ]]>
<![CDATA[ Jurnal Akuntansi Vol 7 No 2 (2018): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v7i2.54
<![CDATA[The purpose of this study is to determine whether there is an influence of current ratio, profit margin, return on assets to company profits at PT. Dharma Satya Nusantara. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial statements of PT. Dharma Satya Nusantara in 2013-2016. Testing the hypothesis in this study using multiple linear regression. T test results indicate that Current Ratio and Profit Margin have no significant effect on earnings, while Return On Assets significantly influence earnings. The results of the analysis of the F test and the Determinant Coefficient (R²) test show that the current ratio, profit margin, return on assets significantly influence company profits.]]>
