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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 KONSENTRASI KEPEMILIKAN, TRANSAKSI DENGAN PIHAK BERELASI DAN MANAJEMEN LABA TERHADAP DAYA INFORMASI AKUNTANSI ROHMATULLAILY, NURUL
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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Abstract

The purpose of this research is to analyze the effect of Ownership Concentration, Related Party Transactions and Earnings Management to Informativeness of Accounting. This research is quantitative research using secondary data in the form of financial report from each company. Samples in this research are 252 financial statements from all companies listed on Indonesia Stock Exchange (BEI) in 2014 and 2015 which were selected based on the stratified sampling method. The analysis technique used in this research is multiple linear regression analysis using SPSS 22. The results show that ownership concentration variables, related party transactions and earnings management do not have an effect on the informativeness of accounting. The result of the coefficient determination is 0.000 which show that the large percentage informativeness of accounting cannot explain the independent variables, so the informativeness of accounting can be explain with the other variables.Keyword: Ownership Concentration, Related Party Transactions, Earning Management, Informativeness of Accounting
ANALISIS IMPLEMENTASI PSAK 16 PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI MUFIDA, LULUK
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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This study examines the implementation of PSAK 16. The sample used is a mining company listed on Indonesia Stock Exchange in 2017. The type of data is secondary data sourced from financial statement of the companies. The sampling technique used is purposive sampling and obtained 41 data of mining companies were listed in Indonesian Stock Exchange. Data analysis techniques used are descriptive analysis techniques. The results of the study indicate that mining companies have reported that fixed assets under PSAK 16. More mining companies use the cost model than the revaluation model.Keywords: PSAK 16, Fixed Assets, Cost Model, Revaluation Model
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN SALES GROWTH TERHADAP TAX AVOIDANCE YENI MAR MAR ATUN SHOLEHA, YENI
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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This research aims to determine the effect of capital intensity, profitability, and sales growth on tax avoidance. The research population is the manufacturing companies that listed on the Indonesia Stock Exchange for the period of 2013-2017. The sampling technique is using a purposive sampling technique. Data analysis technique in this research is multiple linear regression analysis that using SPSS version 23. The results shows that profitability has a positive effect on tax avoidance. These means that the greater the profitability, the greater the companys tax avoidance efforts. While capital intensity and sales growth are not affect tax avoidance. This means that the high and the low of capital intensity and the sales growth are not affect the company in conducting tax avoidance.Keywords: Capital Intensity, Profitability, Sales Growth, Tax Avoidance
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, KARAKTERISTIK KOMITE AUDIT DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN NADYA PARAMITHA, DEVITA; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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Going concern problem of the company which results in the companys doubt in maintaining the continuity of its business in the future. This makes the need for research that aims to determine the effect of prior year audit opinion, audit committee characteristics and audit tenure on going concern audit opinion on the mining industry companies registered in the Indonesian Stock Exchange (IDX) in 2013 to 2017. Samples in this study are all of the mining industry companies registered (BEI) in 2013 to 2017 using purposive sampling obtained 155 companies that match the sampling criteria. Research carried out using logistic regression data analysis techniques with SPSS 23 test equipment which obtained the results of the research prior year audit opinion has a positive effect on the probability of going concern audit opinion, audit committee characteristics and audit tenure has no effect on the probability of going concern audit opinion.Keywords:Going-Concern Audit Opinion, Prior Year Audit Opinion, Audit Committee Characteristics and Audit Tenure
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING DESRYADI RAHMATULLAH, DINI
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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Firm value is an indicator used by investors to see the results obtained by investors when make an investment. In addition, profitability and liquidity are also used as references for investors. This study purpose to examine the effect of profitability and liquidity on firm value with capital structure as an intervening variable. The method used in this study is quantitative by collecting documentation, namely through annual reports and company finances, with a total sample of 200 companies. The analysis used in this study is to use WarpPls software. The results of this study indicate that profitability and liquidity have no influence on the value of the company on companies listed on the Indonesia Stock Exchange. Capital structure is also not able to be an intervening variable on the effect of profitability and liquidity on the value of companies listed on the Indonesia Stock Exchange.Keyword: profitability, liquidity, capital structure, firm value
PENILAIAN KEMUNCAK DAN ARCA MENURUT BALAI PELESTARIAN CAGAR BUDAYA JAWA TIMUR Khildun Nimah, Kubiyah; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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This research aims to identify the assessment of peak and statue according to the East Java Cultural Heritage Conservation Centre. This research uses descriptive-qualitative method. The result of this research is that the peak using estimation from many experts, but they use fair value, replacement value, comparative value, and important value as the basic to estimate the value. Statue of Agastya is summing fair value and replacement value. After that, important value was counted by using Delphi scale, in which 0 is considered not important, 1 is quite important, 2 is important, 3 is very important. Then, it?s converted in the form of percentage: 0% is considered not important, 25% is quite important, 50% is important, and 75%-100% is very important. The percentage of the important value is multiplied by replacement value. Then, the results are summed with the replacement value.Keywords: Historical Assets, Assessment of historic assets, peak, statues
PENGARUH INTELLECTUAL CAPITAL DISCLOUSURE TERHADAP COST OF EQUITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 LATHIF ZULIASROBI, ABD.
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aims to examine the effect of intellectual capital disclousure on the cost of equity in manufacturing companies in Indonesia by adding control variables in the form of firm size, leverage, and market to book value. The research sample was 141 manufacturing companies listed on the Indonesia Stock Exchange in 2016. The samples were processed using a simple linear regression method. Based on the results of the empirical test, the conclusion is that intellectual capital disclosure, as measured by the ICD index has a positive influence on the cost of equity of manufacturing companies in Indonesia. This shows that Thus if a company increasingly expresses its intellectual capital in the financial statements, it will attract investors because investors are more free to make decisions regarding the investment funding. If the company gets a lot of injections of funds for the sale of its shares, the company will also be more free to expand business and high promotional costs as well as hoping to get high profits as well so that the return on capital costs will also be higher.
PENGARUH SPESIALISASI AUDITOR DAN AUDIT TENURE TERHADAP KUALITAS AUDIT EKA YUNIAR MAHARANI, DESTIAN; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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The low audit quality issues are things that need to be considered because they are unable to preparing an accurate audit report. This can happen to all Public Accounting Firm, including Public Accounting Firm that have high credibility, the Big Four. Evidenced by the existence of several phenomena case of low audit quality produced by Public Accounting Firm wich is included in Big Four, which was reported from the latest PCAOB announcement (Public Company Accounting Oversight Board) in 2016 and 2017 regarding sanctions given to several Big Four of Public Accounting Firm. This makes need for research to determine the effect of auditor specialization and audit tenure on audit quality in manufacturing companies audited by the Big Four of Public Accounting Firm. Purposive sampling is used to determine the sample in this study, so that is obtained 49 companies. The data analysis technique used in this study is multiple regression analysis with the SPSS 23 test tool and results are the audit tenure affects on audit quality, while auditor specialization does not affect audit quality.
PENGARUH STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DWI KURNIATI, TYAS; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aims to determine the effect of capital structure, investment opportunity set, and liquidity on firm value. Of the 43 companies in the banking sector there are 41 sample companies and will be analyzed from 2015 to 2017. This type of research uses a quantitative approach with multiple linear regression methods that are processed with SPSS version 22. The results show that the three variables both capital structure have a positive effect on firm value, investment opportunity set (IOS) has a positive effect on firm value and liquidity has a positive effect on firm value.
PENGARUH PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN TERHADAP KEPEMILIKAN ASING OKTAVIA, ROSIANA
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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Abstract

This study aims to examine the effect of intellectual capital disclousure on the cost of equity in manufacturing companies in Indonesia by adding control variables in the form of firm size, leverage, and market to book value. The research sample was 141 manufacturing companies listed on the Indonesia Stock Exchange in 2016. The samples were processed using a simple linear regression method. Based on the results of the empirical test, the conclusion is that intellectual capital disclosure, as measured by the ICD index has a positive influence on the cost of equity of manufacturing companies in Indonesia. This shows that Thus if a company increasingly expresses its intellectual capital in the financial statements, it will attract investors because investors are more free to make decisions regarding the investment funding. If the company gets a lot of injections of funds for the sale of its shares, the company will also be more free to expand business and high promotional costs as well as hoping to get high profits as well so that the return on capital costs will also be higher.

Page 56 of 60 | Total Record : 597

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