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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 STRATEGI BISNIS PROSPECTOR TERHADAP KINERJA KEUANGAN YANG DI MEDIASI OLEH SISTEM INFORMASI AKUNTANSI MANAJEMEN PADA PERUSAHAAN JASA PERHOTELAN DI SURA WIDYATMOKO WIBOWO, HARYO; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

This Research aimed to find the effect of prospector business strategy on financial performance, to determine the effect of prospector strategies on management accounting systems, to determine the effect of prospector business strategies on financial performance through management accounting information systems. this research is quantitative research. This study uses a type of primary data that is obtained from the distribution of questionnaires. The data obtained comes from large-scale especially in three-star and four-star hotels in Surabaya. The data analysis technique in this quantitative study uses statistics with the help of the Warp Partial Least Square (PLS) program. Partial Least Square (PLS). based on the results of the study, it was found that prospector strategies had a positive effect on financial performance, systems information management accounting, and financial performance directly. The prospector strategy also has a positive effect on financial performance partially by the management accounting information systemKeyword: prospector business strategy, financial performance, management accounting system information
ANALISIS FAKTOR EKSTERNAL DAN INTERNAL SEBAGAI DASAR PERUMUSAN STRATEGI BISNIS UD SEKAR JATI STAR JOMBANG DIAN OKTAVIA SARI, IKE
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

Globalization makes the competition in the business world is increasing. One of the small and medium enterprises who feel the competition is UD Sekar Jati Star. Over the past six years, UD Sekar Jati Star fluctuations in sales as a result of the increasing number of competitors. Fluctuations in sales numbers indicate that management Sekar Jati UD Star does not implement the concept of management strategy well. This study aims to determine a suitable business strategy applied by UD Sekar Jati Star based on internal and external factors in order to cope with fluctuations in sales. This research approach using a mixed method approach. Subjects in this study is the owner of the company and the employees of UD Sekar Jati Star. The collection of data used in this study were interviews, questionnaires, observation, and documentation. The results of this study indicate that based on a matrix IE, the company is in the first quadrant, which means the company is in a position to grow and build so that a suitable strategy for the company is intensive strategy (market penetration, market development, and product development) and integrative strategy (forward integration, backward integration, and horizintal integration). Based on QSPM matrix, the most appropriate strategy to be applied by UD Sekar Jati Star is a product development. Keywords: strategy formulation, SWOT analysis, QSPM
PENGARUH PAJAK, EXCHAGE RATE, DAN KEPEMILIKAN ASINGTERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING PUSPITA AKHADYA, DWI; ARIEFTIARA, DIANWICAKSIH
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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The Company?s conducts transfer pricing with the aim of minimizing the company?s tax. Transfer pricing occurs in multinational companies influenced by related party transactions. Several factors that influence transfer pricing in addition to taxes including exchange rates and foreign ownership. This research aims to determine the effect of tax, exchange rate, and foreign ownership of company to transfer pricing. This research used multinational companies that listed on the Indonesia Stock Exchange (IDX) periode 2013-2016 as a sampel research with a total sampel of 124 companies. The dependent variable in this study is transfer pricingand taxes, exchange rates, and foreign ownership as independent variables. Technique of data analysis in this research uses the SPSS23 and used logistic regression analysis. This result shows that tax and foreign ownership has an effect of the company?s decision to transfer pricing.Besides that, exchange rate has no effect to the company?s decision to transfer pricing.Keywords: Exchange Rate, Foreign Ownership, Tax and Transfer Pricing
PENGARUH OBJEKTIVITAS, KOMPLEKSITAS TUGAS, RISIKO AUDIT, DAN PROFESIONAL TERHADAP KUALITAS AUDIT CANDRA WICAKSONO, DHENIES; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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This research was conducted with the intention of knowing the effect of objectivity, task complexity, audit risk and professional to audit quality. The attitude of the auditor working in a public accounting firm is the object of research in this case. I chose a questionnaire for data collection. Purposive sampling is suitable for determining sample criteria and the criteria is auditors who serve as supervisors and partners in Public Accountant Firm. The research was conducted with a quantitative approach. Data analysis used a Structural Equation Model approach based on Partial Least Square. Final result of the research conducted by the authors indicate that objectivity, task complexity, audit risk and professionals have a positive and significant effect toward audit quality.Keywords: Audit Quality, Objectivity, Task Complexity, Audit Risk, Professional.
DAMPAK RESTRUKTURISASI UTANG PADA KINERJA KEUANGAN PERUSAHAAN ADE RUDIANA, DHILLA; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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The case of an Indonesian company that made a debt restructuring went bankrupt in the second year after the debt restructuring was carried out, and the case of a company that restructuring the same debt twice indicate of moral hazard. That phenomenon indicated that debt restructuring was only used by the company to avoid or delay default status without improving their real firm performance according to the purpose of debt restructuring at first. This study aims to determine the impact of debt restructuring on the companys financial performance in the period after debt restructuring. The research sample is the debt restructuring company players in 2012-2016 whose its shares are listed on the Indonesia Stock Exchange. The impact is seen through the presence of significant differences in financial performance before and after debt restructuring. The results showed that debt restructuring did not improve the companys financial performance.Keywords : Debt restructuring, financial performance, strategic impact, and Indonesian evidence.
ANALISIS PERBEDAAN ABNORMAL RETURN DAN LIKUIDITAS PERDAGANGAN SAHAM PADA PERUSAHAAN YANG MELAKUKAN REVERSE STOCK SPLIT YANG TERDAFTAR DI BEI OKTAVIA, YANI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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This research aims to find out whether there are differences between abnormal return and stock trading liquidity before and after Reverse Stock split. All the companies used as sampling in this research has done Reverse stock split, and is listed in Bursa Efek Indonesia (BEI) trough 2002-2016. There are aproximately 40 companies listed during that period, however, this research only focus on 7 companies only because the other 33 companies does not fit the sampling requirements. This reseach use quantitative approach, especially history and causality type. For technique of data collections, this research use documentations method and using secondary data sources. This research will be using quantitative descriptive analysis by describing the calculations result. The datas then tested by hypothesis testing with normality test, followed by paired sample t-test using SPSS. The result of this research shown that there is no significant difference between abnormal return and stock trading liquidity before and after the reverse stock split.
PENGARUH PRAKTIK CORPORATE GOVERNANCE TERHADAP BESARAN TRANSAKSI PIHAK BERELASI DAN KINERJA KEUANGAN PERUSAHAAN HERLIANA, VINA
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This research aims to determine the effect of Corporate Governance practices on the magnitude of Related Party Transactions (RPT) and financial performance listed on the Indonesia Stock Exchange (IDX). This research used manufacturing companies with concentrated share ownership in the 2012 ? 2016 period as a research sample and uses the MANOVA test, these resulst indicate that the practice of Corporate Governance does not affect the magnitude of Related Party Transactions. Besides that, the practice of Corporate Governance affects financial performance.Keywords: Corporate Governance, Related Party Transactions, Financial Performance
PENGARUH LAPORAN KEBERLANJUTAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF DEBT (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YANG MENGUNGKAPKAN SUSTAINABILITY REPORT PERIODE TAHUN 2013-2016) , HERNINGSIH; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This study aims to examine the influence of sustainability report and institutional ownership on cost of debt with firm size as a control variable. The purposive sampling technique was used to select samples. So that a sample of 134 companies revealed the sustainability report listed on the Indonesia Stock Exchange during the 2013-2016 period. Data analysis techniques. Used in this study is multiple linier regression analysis. Using SPSS software 23. The results of the study show that sustainability reports and institutional ownership do not affect the cost of debt. Information in the form of a sustainability report is considered, by the creditor, only a set of share ownership by institution investors is held by a foreign institution so that supervision is carried out when there is an opportunity. Companies with large sizes usually have a large total assets as well, so they are expected to be able to repay loans and interest in the coming period of formation that is not guaranteed the truth.Keywords : Cost of Debt, Institutional Ownership, Sustainability Report
PENGARUH UNSUR-UNSUR SISTEM PENGENDALIAN MUTU KAP TERHADAP KUALITAS HASIL AUDIT SINGGIH PERMANA, HENDRA; DUDY SETYAWAN, MADE
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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ABSTRACT This study aims to determine the effect of the elements of Public Accountant Firm?s quality control system on the quality of audit results. The population in this study is Public Accountant Firm in Surabaya, with samples of this study are being chosen by using nonprobality sampling method. The analyze method in this study uses Structural Equation Modeling (SEM) with Partial Least Square approach using Warp PLS 6 test tool. The results of the study indicate that the elements of leadership responsibility, acceptance and sustainability of relationships with clients, and the conduct of audits have an influence on the quality of audit results. While the elements of the provisions of professional ethics, human resources, and monitoring have no effect on the quality of audit results. KeyWords: Quality Control System, Auditing, Public Accountant Firm, Audit .Quality
PENGARUH RISK PROFILE, EARNINGS, DAN CAPITAL TERHADAP PERTUMBUHAN LABA EKA ANDRIYANTI URAN, VELIKCIA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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The growth of Indonesian banking has slowed down since 2010. This makes the government need to take various actions to save and nourish banks so that they do not participate in their performance. This study aims to provide empirical evidence regarding the effect of risk profile, earnings, and capital on earnings growth. The population in this study were all banking companies in Indonesia and in determining the sample using purposive sampling technique. The sample in this study was banks that had gone public and listed their shares on the Indonesia Stock Exchange in the 2014-2015 period, which were 129 samples. The results obtained that the risk profile that is proxied by using NPL and capital that is proxied by using CAR affect earnings growth, and earnings proxied by using ROA do not affect earnings growth.Keywords: risk profile, earning, capital, profit growth

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