cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aisyaturrahmi
Contact Email
aisyaturrahmi@unesa.ac.id
Phone
-
Journal Mail Official
akunesa@unesa.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 43   44   45   46   47 
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, UKURAN PERUSAHAAN, PERUBAHAN ARUS KAS OPERASI DAN MARKET TO BOOK RATIO TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA AYU SANTOSO, ANGGARDINI
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the effect of managerial ownership, leverage, firm size, change of operating cash flow and market-to-book ratio affecting earnings management at manufacturing companies listed on Indonesia Stock Exchange from 2011 until 2015.Using multiple regression technique, this research shows that managerial ownership, leverage, and operating cash flow changes have no significant effect on companies’ earnings management. Meanwhile, firm size and market to book ratio have significant effect on companies’ earnings management.   Keywords: Change of Cash Flow Operation, Company Size, Managerial Ownership, Earnings Management,  Leverage, Market to Book Ratio
PENGARUH PAJAK, BONUS PLAN, TUNNELING INCENTIVE, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING MARISA, RATNA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Globalization and the existence of ASEAN Economic Community decrease the boundaries between countries, the freedom of transaction among affiliated company is presumed will increase transfer pricing. Majority shareholder usually will do transfer pricing to transfer their asset for personal interest. Transfer pricing makes the country suffered many losses especially in term of taxation. This study uses quantitative approach and multiple regression method. Using sample of companies listed on the Indonesian Stock Exchange from 2012 untill 2014, with dependent variable is transfer pricing, measured by Related Party Transaction, and the independent variable are tax, bonus plan, tunneling incentive, and the size of the company, this study finds that tunneling incentive and the size of the company positively impact on accounting conservatism. Whereas, tax and bonus plan have no impact on transfer pricing. Keywords: bonus plan, firm size, tax, transfer pricing, tunneling incentive.
PENGARUH INTELLECTUAL CAPITAL DAN KINERJA SOSIAL TERHADAP KINERJA  KEUANGAN PERUSAHAAN BUMN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2014 GIYARTI,
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study to analyze the influence of Intellectual Capital and Social Performance on Financial Performance. Financial performance is measured by ROE and NPM. This study uses Modified Value Added Intellectual Capital (M-VAIC) as intellectual capital measurement, which consist of Human Capital Efficiency (HCE); Structural Capital Efficiency (SCE); Relational Capital Efficiency (RCE); and Capital Employed Efficiency (CEE). Using quantitative approach and regression technique, results show that HCE and SCE significantly affect NPM. Meanwhile, SCE has negative effect on NPM, however this study fails to document the effect of RCE, CEE and Social Performance on NPM.   Keyword: Modified Value Added Intellectual Capital (M-VAIC), Net Profit Margin (NPM), Social Performance.
PENGARUH INVESTMENT OPPORTUNITY SET (IOS), UKURAN PERUSAHAAN  DAN STRUKTUR MODAL TERHADAP KUALITAS LABA DWI LESTARI, RETNO
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of investment opportunity set (IOS), firm size and capital structure to earnings quality. This research is quantitative method and uses sample of companies listed on Indonesia Stock Exchange for 2012 untill 2015. Using stratified sampling and simple random sampling methods, total samples are 297 companies. Investment opportunity set (IOS) is measured by capital expenditure to book value of assets; firm size is measured by total assets; capital structure is measured by leverage; and earning quality is measured by Earnings Response Coefficient. Using multiple linear regression analysis, the result shows that investment opportunity set (IOS), firm size and capital structure have no effect on earnings quality. Keywords: capital structure, earnings quality, firm size, investment opportunity set (IOS).
ANALISIS KINERJA KEUANGAN KOPERASI BMT MANDIRI UKUWAH PERSADA BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTERIAN KOPERASI DAN UKM RI NO. 07/PER/DEP.6/IV/2016 LISTIYA MANGGARANI PUTRI, NUR
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research’s objective is to analyze financial performance of Baitul Maal wat Tamwil Mandiri Ukhuwah Persada Cooperative in 2012-2016. This research uses quantitative descriptive research using case study method. This research focuss on assesing financial condition aspects, including capital; productive asset quality; efficiency; liquidity; civility and growth.This results show that capital aspect indicates healthy criteria; productive asset quality is not applicable due to unavailability of receivable, financing and asset collectibility data. Moreover, efficiency aspect shows less efficient criteria, liquidity aspect indicates liquid, growth indicates low criteria. The total score of five aspects assesment is 34.5, therefore, the financial performance level of Baitul Maal wat Tamwil Mandiri Ukhuwah Persada is classified as under special supervision. Keywords: capital, efficiency, growth, independence, liquidity, productive asset quality
PENGARUH KUALITAS LAYANAN DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT PADA  LEMBAGA AMIL ZAKAT TERHADAP LOYALITAS MUZAKKI TARAFERUATIE TAUFIK, AIZALIA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect service quality at Amil Zakat Institute regarding on the lack of realization of zakat acceptance and to analyze the effect of accountability of zakat fund management on the obedience of muzakki for zakat. This study uses purposive sampling technique, and the final sample is 150 muzakki. Using SEM analysis and smart-PLS (Partial Least Square) software, this study finds that service quality and accountability have significant influence on muzakki loyalty. Keyword: accountability, muzakki loyalty, quality of service.
AKUNTANSI GEREJA DALAM PRESPEKTIF TATA KELOLA HARTA KEKAYAAN DAN KEUANGAN PADA ORGANISASI KEAGAMAAN (STUDI KASUS PADA GREJA KRISTEN JAWI WETAN JEMAAT) ANINDHITA, REISA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PENGARUH PROFITABILITAS, DEBT TO EQUITY RATIO, KUALITAS AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2015) WIJAYANTI,
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the influence of Profitability, Debt to Equity Ratio, Auditor Quality, and Company Size on Financial Reporting Timeliness. The sample is manufacturing companies listed on the Indonesian Stock Exchanges from 2012-2015, and using purposive sampling, the total final sample is 209 companies. This study uses secondary data such as audited financial statements. Using Logistic Regression analysis, the results show that profitability, measured by ROA, has  significant effect on  reporting timelines, meanwhile other independent variables, such as Debt to Equity Ratio (DER), auditor quality and firm size have no effect on financial reporting timelines.   Keywords: auditor quality, debt to equity ratio, firm size, profitablity, reporting timeliness
PENGARUH BEBAN PAJAK TANGGUHAN, LEVERAGE TERHADAP MANAJEMEN LABA MELALUI MANIPULASI RIIL(STUDI EMPIRIS PERUSAHAAN MANUFAKTUR 2010-2016) RAHMANTO, KRESNANDA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This study aims to provide empirical evidence of the effect of deferred tax expense and leverage to earnings management through manipulation of real activity in the manufacturing companies listed in Indonesia Stock Exchange in 2010-2016. The sample in this study are 127 manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2010-2016 period. The method of analysis used is descriptive statistics, hypothesis test using multiple regression analysis. The results of this study prove that variable deferred tax expense and leverage simultaneously have an effect on earnings management through real activities manipulation. However partially deferred tax expense is not affected and leverage has negative effect. Keywords: Deferred Tax Expense, Leverage, Earnings Management, RealActivity.
PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR KINERJA (STUDI EMPIRIS PADA KOPERASI WANITA “BAKTI PERTIWI”) GITA AFARA, LAILA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze performance of Koperasi Wanita "Bakti Pertiwi" (Kopwan) using Balanced Scorecard, in order to expand its business unit. The performance assessments consists of financial perspective, customer perspective, internal business processes perspective, and learning and growth perspective. Using survey method on 50 respondents consists of customers, members and employees of Kopwan; this study finds that the performance of financial perspective is fluctuated, all financial performance measures show significant declining in 2013. The finding for customer perspective shows that on average satisfaction of members was very satisfied and liveliness level is 59.18%. The performance of internal business processes perspective is not good because still limited to one business unit. In addition, average employee satisfaction of Kopwan’s products shows highly satisfied; the last finding is among administrators and members of Kopwan have good relationships. Keywords: Balanced Scorecard, Performance, Women Cooperative  

Page 45 of 60 | Total Record : 597

 43   44   45   46   47 

Filter by Year

2012 2020


Reset
Filter By Issues
All Issue Vol 8, No 3 (2020): AKUNESA (MEI 2020) Vol 8, No 2 (2020): AKUNESA (JANUARI 2020) Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019) Vol 7, No 3 (2019): AKUNESA (MEI 2019) Vol 7, No 2 (2019): AKUNESA (Januari 2019) Vol 7, No 1 (2018): AKUNESA (September 2018) Vol 6, No 3 (2018): AKUNESA (Mei 2018) Vol 6, No 2 (2018): AKUNESA (Januari 2018) Vol 6, No 1 (2017): AKUNESA (September 2017) Vol 5, No 3 (2017): AKUNESA (Mei 2017) Vol 5, No 2 (2017): AKUNESA (Januari 2017) Vol 5, No 1 (2016): AKUNESA (September 2016) Vol 4, No 3 (2016): AKUNESA (Mei 2016) Vol 4, No 2 (2016): AKUNESA (Januari 2016) Vol 4, No 1 (2015): AKUNESA (September 2015) Vol 3, No 3 (2015): AKUNESA (Mei 2015) Vol 3, No 2 (2015): AKUNESA (Januari 2015) Vol 3, No 1 (2014): AKUNESA (September 2014) Vol 2, No 3 (2014): AKUNESA (Mei 2014) Vol 2, No 2 (2014): AKUNESA (Januari 2014) Vol 2, No 1 (2013): AKUNESA (September 2013) Vol 1, No 3 (2013): AKUNESA (Mei 2013) Vol 1, No 2 (2013): AKUNESA (Januari 2013) Vol 1, No 1 (2012): AKUNESA (September 2012) More Issue