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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 UKURAN PERUSAHAAN, PROFITABILITAS, UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) AGUS PURNOMO, MUHAMMAD; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to determine the effect of company size, profitability, company age on disclosure of human resource accounting. The research sample is all banking companies on the Indonesia Stock Exchange (IDX). The sample obtained was 43 companies. The data collection technique used is documentation. This study uses multiple regression analysis using statistical package for social sciene (SPSS.22) software. The results showed that the size of the company in this study had a positive effect on disclosure of human resource accounting. However, the profitability and age of the company does not affect the disclosure of human resource accounting.Keywords : Company Size, Profitability, Company Age, Human Resource Accounting Disclosure
PENGARUH CAPITAL INTENSITY, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010-2015 PERMATA DEWI, INTAN
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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Abstract

The purpose of this research is to analyze the influence of Capital Intensity, Leverage, and Size to tax planning that is controlled by ROA. Thus research is quantitative research using secondary data in the form of financial report from each company.Sample in this research using purposive sample of agricultural and mining sector companies which is listed on the Stock Exchanges of Indonesia in 2010 until 2015 and consistently generates profits. Total of samples in this research are 9 companies, 3 companies of agriculture sector and 6 companies of mining sector. The analysis technique used in this research is multiple linier regression analysis using SPSS 22. The results of this study proves that Capital Intensity and Leverage have no effect to tax planning, Size has negative effect to tax planning. The result of the coefficient determination showed 65,8% independent variable affect to dependent variable and 34,2% can be explain with the other variables.
PENGARUH SIKLUS HIDUP PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI SETIAWAN, ARDINATA; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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Abstract

The objective of this study is to specify the effect of company life cycle on earning management mediated by corporate governance. The sample in this study are 87 companies that registered on the Indonesia Stock Exchange (BEI) from 2015-2017. The data analysis technique applied in this study is simple and multiple linear regression analysis applying SPSS 21. The outcomes in this study indicated that the company life cycle has a negative effect on earning management, the company life cycle has a negative effect on corporate governance, corporate governance has no effect on earning management, and corporate governance cannot mediate the effect of company life cycle on earning management.Keyword: Company Life Cycle, Corporate Governance, Earning Management
PENGARUH FAMILY INVOLVEMENT TERHADAP TAX AGGRESSIVENESS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI DEWI, CITRA; PRASTIWI, DEWI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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Abstract

This study aims to determine the effect of family involvement on tax aggressiveness with the audit committee as a moderating variable. The sample used in this study was 44 samples of family companies listed on the Indonesia Stock Exchange 2014-2017. This study using SPSS 22 for processing data and purposive sampling for sample determination. The results of this study indicate that family involvement in the board of commissioners and directors will reduce the level of corporate tax aggressiveness. This is indicated by the increase in the CETR number when there is a large family involvement in the company. The researcher also uses audit committee variables as moderating variables measured using four proxies processed by PCA whose purpose is to summarize the four variables into new variables, the results of Moderated Regression Analysis indicate that the audit committee has not been able to strengthen or weaken the relationship of family involvement on tax aggressivenessKeywords: Family involvement, , tax aggressiveness, audit committee
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS DAN KOMITE AUDIT TERHADAP INTEGRATED REPORTING ARUM DWI PRAWESTI, DIANAR
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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Abstract

There are many cases of financial manipulation statements led to the emergence of non-financial reports such as integrated reporting. This study aims to determine the effect?s of company age, profitability and audit committe on integrated reporting. Sample used in this study is the company included in the LQ45 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 company age has a significant effect on integrated reporting because the longer the company operates, the greater the information asymmetry that occurs within the company, so the company will disclose information on one of them integrated reporting, profitability and audit committe has no effect on integrated reporting.Keywords: Integrated Reporting, Company age, Profitability and audit committe
PENGARUH PROFITABILITAS, KECUKUPAN MODAL, DANA CADANGAN DAN TINGKAT SUKU BUNGA TERHADAP KREDIT BERMASALAH PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Utami, Dean Aghitna
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
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Abstract

This study aims to examine  the effect of profitability, capital adequacy, loan losses reserve, and interest rate on non performing loan. The samples that used in this research are commercial banks listed on the Indonesian Stock Exchange during the period 2014-2017. The samples are chosen by the using purposive sampling technique. Data were analyzed using multiple linear regression. The results showed that profitability, capital adequacy, loan losses reserve, and interest rate has affected on non performing loan.
PENGARUH KONSERVATISME AKUNTANSI DAN DEBT MATURITY TERHADAP EFISIENSI INVESTASI FRANSISKA, EMILIA; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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Abstract

The decline in mining commodity prices from 2012 until 2016 has made mining companies run into difficult time. This makes the company make an effort to survive. The efforts made are investment efficiency. This phenomenon is leading to need for a research related to any factors that could affect investment efficiency. This study goals to determine the effect of conservatism and debt maturity on invesment efficiency in mining companies listed on the Indonesian Stock Exchange in 2012-2016. This research used quantitative method with purposive sampling. The total sample of study are 36 companies so the amount of data are 180. The result this studi indicate that conservatism and debt maturity have no effect on investment efficiency.Keywords : Investment Efficiency, Conservatism, Debt Maturity
PENGARUH COMPANY CHARACTERISTICS DAN RISK MANAGEMENT COMMITTEE TERHADAP ENTERPRISE RISK MANAGEMENT DIMENSI ISO 31000:2009 IRMA TRIYANTI, DINI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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Abstract

The objective of this research is the influance of company characteristics consisting of leverage, financial reporting risk, complexity, firm industry, size and risk management committee on enterprise risk management disclosure based on ISO 31000:2009. This study uses purposive sampling as a sampling technieque so it obtanied 353 companies by 3 study years so the total datas are 1.059 non financial listed companies on Indonesia Stock Exchange according to the criterias. By using Partial Least Square (PLS), the result shows that size and risk management committee have relation with enterprise risk management, but leverage, financial reporting risk, complexity, and firm industry has no relation with enterprise risk management. This shows that extreme leverage, high financial reporting risk, high bussiness complexity, and high profile industry companies are not able to encourage companies to conduct enterprise risk management disclosures.Keyword: Company Characteristics, Risk Management Committee, EnterpriseRisk Management, ISO 31000:2009
PENGARUH PARTISIPASI ANGGARAN, DESENTRALISASI DAN PROFESIONALISME APARATUR TERHADAP KINERJA APARATUR (PADA SKPD PEMERINTAH KOTA SURABAYA) CHANDRA SHINTYA, FERIN; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Abstract

This research aims to examine the effect of budgetary participation, decentralization and professionalism of apparatus performance. The object of this research is Surabaya Government SKPD as the instituion and the subject is the apparatus of the institution. This research is conducted with quantitative method using questionnaire for the data collection. Twenty six samples had been taken from Surabaya Government SKPD. The independent variable this research are budgetary participation, decentralization and professionalism of apparatus. While the performance of the apparatus is the dependent variable. Based on examination which was conducted using SMARTPLS3, budgetary participation, decentralization and professionalism of apparatus shows positive effect toward work performance of the apaparatus in this research.Keywords : apparatus performance, budgetary participation, decentralization, professionalism of apparatus.
PENGARUH INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN GROWTH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 AULIA, NISFATUN; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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Abstract

Asymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also several factors that could effect earnings management that is auditor independence, quality audit and growth. This research aims to test the influence of auditor independence, quality audit and growth on earnings management. The sample selection using purposive sampling technique during the study period 2013-2015. Data were analyzed using multiple regression method. The results showed that auditor independence, quality audit and growth effect on earnings management. Keywords :earnings management, auditor independence, quality audit, growth.

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