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<![CDATA[PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i1.92
<![CDATA[This study aims to determine the effect of capital structure and dividend policy on firm value by moderating profitability in food & beverages companies. Samples are Food & Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using eviews 9. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), dividend policy (EPS) has a positive and significant effect on firm value ( PBV), profitability (ROA) strengthens the effect of capital structure (DER) on firm value (PBV), but profitability (ROA) does not strengthen the effect of dividend policy (EPS) on firm value (PBV). These results indicate that the higher the capital structure financed by debt and the greater the dividends distributed to investors, the higher the firm value.Keywords: Capital Structure, Dividend Policy, Profitability, Firm Value]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP AUDIT DELAY ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i1.93
<![CDATA[The purpose of this research is is to test the influence the size of company, net profit margins and debt to equity ratio about the audit delay. The population in this research is the sub-sector companies listed on the Indonesia Stock Exchange from 2014 to 2018. The sampling technique uses a purposive sampling method in which of the 18 companies selected according to the criteria as mush as 11 companies. The analitycal technique used in this study are multiple linear regression analysis. The result of the analysis showed that the size of  the company and net profit margin does not affect the audit delay while the debt to equity ratio affects the audit delay. the size of the company and the high or low level of profitability does not determine the company will make a delay or delay in the submission of financial statements, as well as companies that have large debts will tend to be faster in delivering financial statement]]>
<![CDATA[Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i1.94
<![CDATA[This study aims to determine the effect of the application of accounting information systems on the quality of financial statements at PT. CSM Cargo. The research approach used in this research is descriptive analysis and causality using primary data. The sampling technique used is non-probability sampling using saturated samples. The statistical analysis used in this study is a simple linear regression analysis test, hypothesis testing using t test. The population of this research is the administration at PT. CSM Cargo. The research sample used was 47 people with data sources obtained through the results of filling out the questionnaire. Based on the results of research conducted can be seen that the application of accounting information systems affect the quality of financial statements. The results of this study indicate that the application of accounting information systems properly and correctly can improve the quality of financial statements.]]>
<![CDATA[PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i2.95
<![CDATA[The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices. ]]>
<![CDATA[PENGARUH STRUKTUR MODAL, PROFITABILITAS TERHADAP DETERMINASI MANAJEMEN LABA DAN STRATEGI DIVERSIFIKASI ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i1.100
<![CDATA[This study aims to examine the effect of capital structure on earnings management, profitability on earnings management and diversification strategies to moderate the effect of capital structure on earnings management. This study uses data from 93 manufacturing companies listed on the Stock Exchange Index (IDX) during the period 2014 to 2018 using Moderating Regression Analysis (MRA). The results showed that capital structure had no effect on earnings management. Profitability with the ROA proxy has a significant positive effect on earnings management, but the diversification strategy is not able to moderate the relationship of capital structure to earnings management. Profitability can build earnings management actions by way of income minimizaation and income maximization, because with good performance through the level of profitability, investors will be interested in investing the capital.]]>
<![CDATA[DETERMINAN PENYERAPAN ANGGARAN BELANJA SATUAN KERJA KEMENTERIAN NEGARA/ LEMBAGA ]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2019): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v8i2.101
<![CDATA[Penyerapananggaranmerupakan salah satupendorongpertumbuhanperekonomianmelaluikonsumsipemerintah. Untukitupenyerapananggaran Kementerian/Lembaga turutmenjadipenentupertumbuhanperekonomiantersebut. Selainitupenyerapananggaranmenjadifaktor yang dominandalampenilaiankinerjabirokrasi. Kegagalan target penyerapananggaranmemangakanberakibatberkurangnyamanfaatbelanja. Karena dana yang telahdialokasikanternyatatidaksemuanyadapatdimanfaatkan yang berartiterjadi dana yang idle cash. Padahalapabilapengalokasiananggaranefisien, meskipundenganadanyaketerbatasansumber dana, negara masihdapatmengoptimalkanpendanaankegiatanstrategislainnya. Penelitianinibertujuanuntukmengujipengaruhperencanaananggaran dan pelaksanaananggaranbelanjaterhadappenyerapananggaran. Kuesionerdibagikan di satuankerjakementerian negara/lembaga di wilayah pembayaran KPPN Jakarta V dengantingkatpenyerapananggarandibawah 75% pada tahun 2017 sesuaidenganLaporanRealisasiAnggaran Tingkat KPPN. Hasil daripenelitianinimenunjukkanbahwaperencanaananggaran dan pelaksanaananggaranberpengaruhpositifterhadappenyerapananggaran.]]>
<![CDATA[ANALISIS PENGHINDARAN PAJAK YANG DIPENGARUHI TINGKAT PROFITABILITAS ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i2.107
<![CDATA[This research is conducted to determine the influence of Profitability on Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. The problem in the coal mining company is the existence of companies that have increased profitability but were followed by increased tax avoidance. The research method used is descriptive and verification analysis with a quantitative approach. The population in this study is 24 Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. Samples of research were taken using the purposive sampling method to obtain 14 coal mining companies with 70 financial statements in the period of 2013-2017. The analysis method used is multiple linear regression analysis. The result of this study showed that the profitability variables measured using Return on Asset (ROA) has negative and significant effect on Tax Avoidance which measured using Effective Tax Rate (ETR).]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i2.110
<![CDATA[This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management. To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN RETURN SAHAM ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i2.112
<![CDATA[This study aims to examine the effect of profitability on firm value and stock returns, liquidity on firm value and stock returns, and firm size on firm value and stock returns. This research uses data from 4 automotive companies. and components listed on the Indonesia Stock Exchange during the period 2009 to 2018 using multiple linear regression analysis. The sampling technique was using purposive sampling method. The results showed that profitability using ROA and firm size has an effect on firm value. Profitability with ROA and ROE proxies has an effect on stock returns. ROE and liquidity have no effect on firm value. Liquidity and firm size have no effect on stock returns.]]>
<![CDATA[Pengaruh Struktur Modal, Struktur Kekayaan dan Struktur Keuangan Terhadap Profitabilitas ]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2020): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta) ]]>
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DOI: 10.37932/ja.v9i2.114
<![CDATA[Penelitian ini bertujuan untuk mengetahui struktur modal (Debt to Assets Ratio), struktur kekayaan, dan struktur keuangan (Debt to Equity Ratio) secara parsial berpengaruh atau tidak terhadap profitabilitas (Return on Assets) studi kasus PT. ASDP Indonesia Ferry (Persero) Cabang Kupang. Penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan analisis perbandingan dengan cara membandingkan laporan keuangan tiap periode dari tahun 2014-2019. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal (Debt to Assets Ratio), struktur kekayaan, dan struktur keuangan (Debt to Equity Ratio) berpengaruh terhadap profitabilitas (Return on Assets).  ]]>
