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INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan.
Arjuna Subject : -
Articles 597 Documents
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PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2013) FUADILLAH, DZULKIFLI
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
Publisher : Jurnal Akuntansi AKUNESA

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ABSTRACT                Earnings management assumed appear and performed by the manager or the compilers of financial statements in the financial reporting process of a company because they expect a benefit from such action. Earnings management as a phenomenon influenced by various factors that are driving the emergence of the phenomenon. Problems agency (Agency Theory) has attracted great attention from researchers in the field of financial accounting. The inconsistency of the results of previous studies motivate this research to be able to determine the effect of leverage, company size, and audit quality for earnings management. The population in this study are all companies included in the classification of manufacturing industries that have go public company and its shares are listed on the Indonesia Stock Exchange from 2008-2013. The sampling technique used was purposive sampling. Results showed variable leverage significant effect for earnings management. The same thing happened to the variable firm size and quality of the audit that showed a significant effect for earnings management. Keywords : Leverage , Company Size , Audit Quality , Earning Management
PERANCANGAN DATABASE SISTEM PEMBELIAN DENGAN MENGGUNAKAN MICROSOFT SQL SERVER 2005 DAN DELPHI 2007 (STUDI KASUS PADA CV. BAROKAH JAMBANGAN-SURABAYA) KURNIA SANTOSO, IRVAN
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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ANALISIS PENGARUH CURRENT RATIO, DER, TATO, NPM, TERHADAP PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN SEKTOR LOGAM YANG GO – PUBLIC DI BEI PERIODE 2011 – 2015) Relskabani Pradnya, Lintang
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC PERIODE 2010-2014 DWI KURNIAWAN, ARIS
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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The aim of this study is to examine the effect of good corporate governance on financial performance of Corporate Governance Perception Index (CGPI) listed companies. The samples are listed in Corporate Governance Perception Index (CGPI) report by the Indonesian Institute for Corporate Governance (IICG). The research uses multiple linear regression.  This study shows that the implementation of good corporate governance is not absolutely affecting return on equity (ROE). The implementation of control variable (size) is not absolutely affecting return on equity (ROE).    Keywords: Corporate Governance Perception Index (CGPI), size, return on equity (ROE)
ANALISIS POTENSI PAJAK SARANG BURUNG WALET DI WILAYAH KABUPATEN GRESIK RAHMAN NURBANI, FAISAL
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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PENGARUH PEMAHAMAN PP NO. 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK PENGUSAHA DENGAN KUALITAS LAYANAN DAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA UMKM SIDOARJO) PRILLA KUSUMA, ANNES
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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This research was conducted in order to understand the influences of Taxpayers Understanding of PP No. 46 tahun 2013 to Enterpreneur Taxpayers Compliance, Taxpayers Understanding of PP No. 46 tahun 2013 to Enterpreneur Taxpayers Compliance moderated with Tax Service Quality and Taxpayers Understanding of PP No. 46 tahun 2013 to Enterpreneur Taxpayers Compliance moderated with Tax Penalties. This research belongs to quantitative research with total population 171.264 SMEs’ spread of central industries/SMEs’ at Sidoarjo City. Total sample used in this study is 200 respondents and collect the data were questionnaire. This research used quality data test, prerequisite test, and the data analysis technique used were simple regression analysis and Moderated Regression Analysis (MRA). The result of the research shows that there was a positive influences Taxpayers Understanding of PP No. 46 tahun 2013 to Taxpayers Compliance of the SMEs’ Enterpreneur while Service Quality and Tax pinalties didn’t moderate the influences of Taxpayers Understanding of PP No. 46 tahun 2013 to Taxpayers Compliance of the SMEs’ Enterpreneur. Keyword: Taxpayers Understanding, Service Quality, Tax Pinalties, Taxpayers Compliance, PP No. 46 tahun 2013
AKTUALISASI SATUAN PENGAWASAN INTERN (SPI) DALAM MENINGKATKAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAN ASET (STUDY KASUS : UNIVERSITAS NEGERI SURABAYA) IZZATUR RACHMAN, WILDAN
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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This research aims to find out if the Intern Controlling Unit in realizing the accountability financial management and asset management at the State University of Surabaya. This research is a descriptive qualitative research in methods of data retrieval through interview, observation, and document tracking  audit results of SPI and related documents of research. As for the object of research to perform data retrieval on the head of the Department Financial Officer (Treasurer the Centre of Unesa), head of Unesa Supplies (UHTP), Chairman and Secretary of the Intern Controlling Unit  at the State University of Surabaya. With the SPI at State University of Surabaya can detect the occurrence of perversion and disobedience against the provisions of the applicable legislation. Implementation of the Implementation of the monitoring conducted by SPI to process financial management and asset management from planning to reporting easier for leaders to evaluate the policy and improve internal control system in the management of financial and asset management. The results of this study showed a aktualiasasi SPI in realizing increased accountability in the management of finance and asset management at the State University of Surabaya.   Keywords: Actualization Internal Controling Unit, Accountability Financial Management, Accountability Asset Management
ANALISIS PENGARUH INTELLECTUAL CAPITAL DENGAN IB- TERHADAP TINGKAT KESEHATAN BANK UMUM SYARIAH DENGAN METODE PENILAIAN RGEC PERIODE 2011-2015 FIKASARI, RIFKI
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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Abstract The purpose of this study is to investigate the effect of intellectual capital with iB-(Islamic Banking Value Added Intellectual Capital) on the bank health with measurement method by RGEC (Risk Profile, Good Corporate Governance, Earning, Capital). This study is quantitative research and used secondary data from annual report y of Indonesian Islamic bank for 2011-2015 period. The sampling technique used purposive sampling which obtained 9 Islamic Banks and the data used as many as 45 data. The data analysis technique is Partial Least Square (PLS). The finding show that intellectual capital with iB- influences positively to the bank health with measurement method by RGEC. For the most significant indicator for intellectual capital  (iB- and bank health are Value Added Capital Employed (VACA) and Return on Asset (ROA)  Keywords: Intellectual Capital, iB-Bank Health, RGEC
PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA ANGGOTA ORGANISASI NIRLABA (STUDI PADA AIESEC SURABAYA) DWI PERMANA, ERWIN
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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Abstract This study aims to examine the effect of organizational culture, motivation, and job satisfaction on the performance of non-profit organization AEISEC Surabaya. The study was conducted using a questionnaire survey. Samples was collected using simple random method. Questionnaires distributed to 40 respondents, but only 33 data that can be examined. Data were analyzed using multiple regression. The results showed that: organizational culture does not affect the performance of member organizations, motivation does not affect the performance of member organizations, and job satisfaction has an affect on the performance of member organizations. Keywords: Organizational Culture, Motivation, Job Satisfaction, Performance
PERANCANGAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI ATAS SIKLUS PENYEWAAN DAN PERSEDIAAN DENGAN MENGGUNAKAN MICROSOFT SQL SERVER 2005 DAN BORLAND DELPHI 2007 PADA CV. ASTA KARYA JAYA HARTONO, RUDI
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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In the system of renting and inventory CV. Asta Karya Jaya running currently still using a manual system. With the change of system in CV. Asta Karya Jaya which was originally used to manually turns into a computerized has its own benefits for CV. Asta Karya Jaya which can increase the speed of data retrieval on the activities of renting and supplies company, converting data into information so that management can plan, execute, control and evaluate the activities of renting and supplies for decision-making, and provide adequate controls to safeguard corporate data. This research can be expected from renting system has been arranged in a computerized so as to reduce the weaknesses that exist in the old system in CV. Asta Karya Jaya. Keywords: Database, Renting, Computerized.

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