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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 CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABAPADA PERUSAHAAN DASAR DAN KIMIA PERIODE 2013-2016 EKA PUTRA, FAISHAL; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This study examines the effect of The Corporate Governance to the earnings management. The earnings management is proxied by the discretionary accrual value using the modified jones formula. This research model uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in Basic Industry and Chemical Industry Sector. The samples are chosen by the using purposive sampling technique during the study period, 2013-2016. Data were analyzed using linear regression. The results showed that earnings management did not affect the size of the board of commissioners, the proportion of independent commissioners, managerial ownership, institutional ownership, but had a positive effect on the audit committee. If the value of discretionary accruals in a company rose, the supervision of audit committee monitoring would also increase and strengthen supervision.Keywords: Corporate Governance, Earnings Management, Discretionary Accrual
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI AYU DWI LESTARI, DYAH; DUDY SETYAWAN, MADE
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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ABSTRACTKnowledge-based industry, competing by using innovation as the creation of its own value for products or services. The banking and insurance industry is an industry that utilizes the knowledge and human resources that are owned to create innovations to create value for the products or services produced. This study aims to determine the effect of intellectual capital on firm value and determine the effect of intellectual capital on firm value by using profitability as a moderating variable. The sample uses banking and insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. Analysis of research data with Moderated Regression Analysis. The results of the study show that intellectual capital has an effect on company value and profitability can moderate the relationship between intellectual capital and firm value.Keywords: Intellectual Capital, Firm Value, Profitability
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN JASA TRANSPORTASI GOJEK DI KOTA SURABAYA YASMIN HALADI, ATHIRA
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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Business in the field of public transport, especially those communities needed to help with daily activities. With a lot of public transportation offered more diverse in the city of Surabaya so that make transportation services company compete with each other. Gojek is public transportation technology based applications that provide services such as go-riding, go-cars, go-send, go-mart, go- box,and more. In the services provided gojek there are complaints from customers therefore the author makes this article to determine the effect of the quality of services provided gojek in Surabaya on customer satisfaction. Dimensions of the independent variables of research that is tangible, assurance, empathy, reliability, responsiveness, and the dependent variable of customer satisfaction research.Based on the results showed that the quality of service (tangible, reliability, responsiveness, assurance, and empathy) has positive influence on customer satisfaction by 42.4%, while 57.6% is influenced by other variables not examined by theresearcher.Keywords: quality of service, Gojek, and customer satisfaction
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA LINGKUNGAN DAN NILAI PERUSAHAAN IRVANIA PARLUPI, FATMA
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This study aims to examine the effect of corporate governance on environmental performance and firm value. Variable corporate governance were proxied by independent commissioners, managerial ownership, institutional ownership, and audit committee. This study used 95 sample data companies sectors plantation, mining, and manufacturing on the Indonesia Stock Exchanges during 2015-2017 period. This research uses quantitative approach with multiple linear regression as its method to analyze the data. The result showed that institutional ownership affect environmental performance. While, independent commissioners, managerial ownership, and audit committee does not affect environmental performance. Independent commissioner affect firm value. While, managerial ownership, institutional ownership, and audit committee does not affect firm value. Keywords : Corporate Governance, Environmental Performance, Firm Value
PENGARUH KONSERVATISME AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT LIAN SARI, MEIRY
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This study aims to explain and analyze the influence of accounting conservatism and Good Corporate Governance on earnings management in manufacturing companies listed on the Stock Exchange in 2012-2015. Accounting conservatism is measured by subtracting corporate income before tax deducted by the companys operating cash flow, measuring GCG by using a percentage of managerial ownership, institutional ownership, independent commissioners and audit committees. While earnings management is measured using discretionary accruals. The sample used in this study was 148 of the 37 companies that published full reports from 2012-2015. This study found that accounting conservatism and good corporate governance did not affect earnings management. In conclusion, from this study accounting conservatism and GCG have not been able to minimize the practice of earnings management.Keywords: Accounting conservatism, Earnings management, GCG
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN BIAYA CSR TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2013-2017) FRANSISCA DWI, ASTRIED; HANDAYANI, SUSI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This study aims to examine the effect of CSR disclosure and CSR costs on company performance. This study uses company size and company age as control variables. The research sample was selected using the purposive sampling method, so that a sample of 35 manufacturing companies was listed on the Indonesia Stock Exchange during the 2013-2017 period. Data collection techniques used this study are documentation and content analysis. The data analysis technique used in this study is multiple regression analysis with moderation regression by using SPSS verion 23 software. The results of the study show that the disclosure of CSR affects the performance of the company. CSR costs have an influence on company performance. Company size as a control variable influences company performance. The age of the company influences the companys performance.Keywords : Corporate Social Responsibility, CSR Costs, and Company Performance
PENGARUH PREDIKSI KEBANGKRUTAN TERHADAP HARGA SAHAM PERUSAHAAN ARDIANSYAH RAMADHAN, FERRY; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This study aims to determine the effect of bankruptcy predictions on the companys stock price. This study uses 20 state-owned companies that are listed on the IDX in the period 2012-2016 as a population. The criteria of the company that were sampled for this study were companies that indicated financial distress and healthy companies in the Altman z-score calculation. The multiple linear regression analysis model is the model set in this study. The results showed that regression shows the prediction of bankruptcy by the Altman z-score method which affects stock prices. Firm size control variable shows the results there is an influence on stock prices. The growth control variable shows that there is no effect on stock prices.Key Words : bankruptcy prediction, Altman z- score, financial distress, multiple linear regression
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP INTEGRATED REPORTING RAHAYUNINGSIH, HERLINA; , PUJIONO
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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The occurrence of various cases of manipulation of the companys financial statements led to the emergence of non-financial reports such as integrated reporting. This study aims to determine the effect of firm size, leverage, and ownership structure on integrated reporting. The sample used in this study is the company included in the IDX 30 index with the research time 2014-2016. The type of research used is quantitative research with sampling method using purposive sampling technique. Hypothesis testing in this research using multiple regression analysis. The results showed that firm size had a positive effect on integrated reporting, leverage had no effect on integrated reporting, and ownership structures that were proxied by managerial ownership and institutional ownership negatively affected integrated reporting.Keywords: Integrated Reporting, Firm Size, Leverage, Managerial Ownership, Institutional Ownership
PENGARUH COST OF DEBT, CREDIT RATING, DAN LEVERAGE TERHADAP INCOME SMOOTHING DWI ISROYATI, KURNIA
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This study aims to explain and analyze the effect of cost of debt, credit rating, and leverage towards income smoothing on non-financial companies in Indonesia that have been listed on IDX. Cost of debt is measured using the average of interest paid formula, credit rating measurement used a numeric code which is taken based on the bond rating, while leverage is measured using total debt to equity ratio, then the Jones model is used to measure income smoothing. This study uses 93 data from 31 bond issuing companies during the 2014-2016 research period. Data were analyzed using multiple linear regression method. The study found that cost of debt and credit rating have positive effect on income smoothing, while leverage has no effecton income smoothing.Keywords: EarningsManagement, IncomeSmoothing,CostofDebt, CreditRating, Leverage
MODERASI CORPORATE GOVERNANCE TERHADAP HUBUNGAN ASIMETRI INFORMASI DENGAN MANAJEMEN LABA SABILA SYAHYIDATI, SAL; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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Profit is one of the potential information in financial statements. The right information as a way to avoid information asymmetry. The occurrence of information asymmetry can be controlled by using a concept of corporate governance. These research purpose to test the influence of composition the board of commissioner in moderating relationship by information asymmetry with earnings management. This research by using panel data that taken from the Indonesia Stock Exchange with 131 samples from the manufacturing sector during the period 2015-2016. This research uses moderation regresion analysis. The results of this research provide empirical evidence that information asymmetry has a positive effect on earnings management. Corporate governance which is proxied by the composition of the board of commissioner is able to moderate and strengthen the relationship of information asymmetry on earnings management.

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