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
 45   46   47   48   49 
PENGARUH KINERJA LINGKUNGAN DAN BIAYA TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PUTRI SANDIKA, MERLINA
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL, INTEGRITAS DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT ANDRIANI, FITRI
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

The aim of this study is to analyze at the effect of competence, professional skepticism, integrity and objectivity on audit quality. The research’s object is the Auditors of Public Accounting Firms in Surabaya, specificaly senior auditors, supervisors, managers and partners. Using questionnaires data collection and convenience sampling method, which the final samples are 18 Public Accounting Firms, this study finds that professional skepticism and integrity significantly affect audit quality. However, this study fails to prove that objectivity has significant affect on audit quality. Meanwhile this study could not analyze competence because based on validity test, the variable was not qualified. Keywords: Audit quality, Competence, Integrity, Objectivity, Professional Skepticism.   ..
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAPPENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA(STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSAEFEK INDONESIA TAHUN 2015) WIDADPUTRA SUDRAJAT, HILLAN
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

This study aims to analyze the influence of corporate characteristics against thedisclosure of human resource accounting (empirical study on companies listed inIndonesia Stock Exchange in 2015). Of all 537 populations, 371 firms listed onthe Indonesia Stock Exchange were selected as research samples in 2015. Thedata used in this research are annual reports, which have been published inIndonesia Stock Exchange. Data analysis used ini testing company size,profitability and age of company to disclosure of human resource accounting ismultiple linier regression analysis. The results of this study indicate that the sizeof company affect the disclosure of human resource accounting, profitability doesnot affect the disclosure of human resource accounting, age of the company doesnot affect the disclosure of human resource accounting. Keywords: company size, profitability, company age, human resource accountingdisclosure.
PENGARUH FAKTOR DEMOGRAFI DAN KUALITAS LAYANAN TERHADAP PERSEPSI MANFAAT AMNESTI PAJAK INDAH SARI, RAMADHANI
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

Thisi study aims to examinei the effectiof demographic factors andiservice qualityion tax amnesty benefits perceived. Thei method usedi in this research is quantitative with questionnairei as collecting data instrument. The 92 questionnaires were distributed directly to individual taxpayers registered in KPP Pratama Surabaya. Independenti variable used in this researchi is demographic factors and service quality whilei the dependenti variablei in this research is tax amnesty benefits perceived. The results of this research analysis using Smart PLS 3 showed thatdemographic factors haven’t significant effect on tax amnesty benefits and service quality have an significant effect the tax amnesty benefits perceived. Keywords:       Perceptions, Tax Amnesty Benefits, Demographic Factors, Quality of Service
STUDI KOMPARATIF PENENTUAN TARIF JASA RAWAT INAP RUMAH SAKIT DENGAN METODE ACTIVITY-BASED COSTING PADA RUMAH SAKIT SITI KHODIJAH SIDOARJO RAISAH FAKHIRA, AMINAH
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

  This present study aimed to calculating the inpatient room rate employed by Siti Khodijah Hospital, calculating the inpatient room rate at Siti Khodijah Hospital by Activity-Based Costing method, and to know the difference between inpatient room rate at Siti Khodijah hospital which using method Activity-Based Costing system. This research was conducted at Siti Khodijah Hospital which is located at Street Pahlawan, Sepanjang, Sidoarjo. The method of analysis used is descriptive qualitative with case study design that is analysis of the calculation tariffs used by hospital now, calculate the tariff by cost method based on Activity-Based Costing, then compare tariffs based on traditional methods and Activity-Based Costing. The results of this study indicate that result of research by using Activity-Based Costing method shows that for the VVIP class, VIP A, VIP B provide smaller results (undercosting) while for class I, II A, II B, II C and class III provide greater results (overcosting) because of hospital tariff determination using cross subsidy method which aims to balance service for the economically weak community so that hospitals can cover the shortage of costs. Keywords: Tarif, Inpatient, Activity-Based Costing System
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA NUZULA, FIRDAUSI
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

This research aims to analyze the factors that are indicators of earnings persistence in companies listed on the Indonesia Stock Exchange 2013-2016. Indicators tested in this research are cash flow volatility, sales volatility, leverage, book tax differences, and accruals. This research used purposive sampling with total sample 2013-2016 equal to 988. The analysis method used is descriptive analysis and Confirmatory Factor Analysis (CFA). The results of this research indicate that all variables or indicators tested can be used to form the construct of earnings persistence factors. Debt level is the variable or indicator that has the greatest influence on the earnings persistence.   Keywords: earnings persistence, confirmatory factor analysis
PENGARUH AUDIT TENURE, INDEPENDENSI, KOMPETENSI, UKURAN KAP, DAN FEE AUDIT TERHADAP KUALITAS AUDIT CHUSNUL CHOTIMAH, ANNISA
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

This research aims to test the influence of tenure, audit independence, competence, the size of the public accounting and auditing of the quality audit fee on existing public accountant in Surabaya.This research uses questionnaire which distributed to 20 public accountant in Surabaya, based on convenience sampling method. Using analysis of multiple linear regression, the results showed that tenure, independence and audit fee significantly affect audit quality. However, competencies and size of the public accountant have no significant influence on audit quality.    Keywords: Audit Quality, Audit Tenure, Independence, Competence, Size of The Public Accountant, Audit Fee.
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE DANPERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA MASA YANG AKAN DATANG ANUGRAH HENNY, LINTANG
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

Abstract This research aims to analyze the effect of dividend payout ratio, leverage andsales growth on the future pfofitability in companies listed on the Indonesia StockExchange 2011-2016. This research is intended for potential investors to be usedas a consideration in making investment decisions. This research used purposivesampling with total sample 2011-2016 equal to 492 samples of firm at IndonesiaStock Exchange. The analysis method used is multiple linier regression analysis.The results showed that leverage and sales growth positively related to futureprofitability, meanwhile dividend payout ratio negatively related to futureprofitability. Keywords: future profitability, dividend payout ratio, leverage, sales growth
PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA SURABAYA PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA SURABAYA SUFIAH,
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

Thisistudy is aimed toiexamine theieffectiofitaxpayer’s internal factors which are religiosity and taxpayer awareness, also the taxpayer’s external factors which are service tax authorities, and tax penalties on taxpayer’s individual compliance. The type of this study is classified as a quantitative research. The population inithis studyiis Surabaya’s individualitaxpayer. Theiselection of the sample used convenience sampling method. Data collection method used is by using questionnaire. Analysis used in this study is using multiple regression analysis which the result shows that religiosity, taxpayer awareness, serviceitax authorities, and tax penalties has positive affect on taxpayer’s individual compliance. Keywords: tax compliance, religiosity, taxpayer awareness, service tax authorities, tax penalties
PERBANDINGAN PENERAPAN ESOP PADA KINERJA KEUANGANPERUSAHAAN MARANTHIKA, JULIAN
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

This research aimed to verify the affect of ESOP (Employee Stock OwnershipsPlan) to financial report. This research conducted due a competition phenomenonat Indonesia Stock Exchange among corporation to gain stock from the investorsin trading share. This research using quantitative and independent t-test. Thesample that used in this research are firms listed at Indonesia Stock Exchangeduring 2011-2015 that adopt ESOP or non ESOP. We used ROA (return on asset)and TATO (total asset turnover) as dependent variabels and ESOP asindependent variabel. The result indicated that ROA did not prove any different infinancial report, while TATO indicated that there is a diffrence in financial reportbetween two firms. This indicated that ESOP can’t perform earnings but ESOPcan increase sales performance. Keyword: Employee Stock Ownership Plan, Return On Asset, Total AssetTurnover.

Page 47 of 60 | Total Record : 597

 45   46   47   48   49 

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