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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
 56   57   58   59   60 
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SADIYAH, KHALIMATUS; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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This research aims to determine the effect of corporate governance mechanisms that are proxies through institutional ownership, managerial ownership, independent commissioners and independent directors on firm value. This research uses multiple linear regression analysis. The research sample is a company incorporated in the property, real estate and building construction sector period of 2015-2018 with a total data of 193. The results of this study indicate that the independent commissioners and independent directors has effect on firm value.
AKUNTABILITAS LEMBAGA AMIL ZAKAT DALAM PERSPEKTIF MAQASHID SYARIAH (STUDI PADA YAYASAN DANA SOSIAL AL FALAH SURABAYA) ASMARANI, MARLIA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aims to determine the accountability of the amil zakat institution (LAZ) Al Falah Social Fund Foundation (YDSF). The research method uses a qualitative phenomenological approach. The data in this study were obtained through direct and indirect interviews with informants directly related to the object of research, namely LAZ YDSF. The results showed that accountability practices were carried out as they should. Shariah Enterprise Theory (SET) analysis on YDSFs accountability has an understanding of the aspects of hablumminaAllah or vertical accountability that can be seen from a spiritual dimension. In the aspect of hablumminannas or horizontal accountability can be seen from two dimensions namely, program accountability, and finance. This study also illustrates the practices and forms of accountability in accordance with applicable regulatory standards in accordance with Maqashid Syariah as seen from sharia regulations and positive law namely Al-quran, As-sunnah, PSAK 109 and government regulations.Keywords: Accountability Dimension; LAZ, Maqashid Syariah; shariah enterprise theory
PENGARUH VOLATILITAS ARUS KAS DAN KEPEMILIKAN MANAJERIAL TERHADAP PERSISTENSI LABA DEWI HASTUTININGTYAS, PRASETYANA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aimed to know the effect of cash flow volatility and managerial ownership on earnings persistence. The population used is a manufacturing company listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there are 25 companies become a research sample during period 2014-2017. Data analysis method used is multiple linear regression. The results of this research showed that cash flow volatility has no effect on earnings persistence, while the managerial ownership has a positive effect on earnings persistence. Keywords: Cash Flow Volatility, Managerial Ownership, and Earnings Persistence.
AKUNTABILITAS MASJID JAMI BAITUL MUSLIMIN DEWI ASMASARI, WANITA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aims to determine the Accountability of the Masjid Jami Baitul Muslimin. The research method used is the pheno menological approach. This study intends to find out the transparency and financial accountability of mosques managed by mosque administrators. The data in this study were obtained through direct interviews with informants directly related to the object of research, the Masjid Jami Baitul Muslimin. The results of this study indicate that the financial statements of the Masjid Jami Baitul Muslimin are still relatively simple in the form of recording cash in and cash out. This is a form of accountability or accountability and transparency of mosque finances. Analysis of sharia enterprise theory on the accountability of the Masjid Jami Baitul Muslimin has an understanding that the aspects of Habbluminallah or vertical accountability can be seen from the value of sincerity. In the aspect of Habluminannas or horizontal accountability seen from the value of education, economics, and the value of mutual cooperation. In the aspect of Habluminalaq seen from the value of cleanliness. Keywords: Accountability; Mosque; Shariah Enterprise Theory
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN PERSAINGAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN AWALINA MAULIDAH, HIDAYATUL; PRASTIWI, DEWI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aims to examine the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Competition Intensity on Tax Aggressiveness. The sample used is manufacturing companies listed on the BEI in the 2014-2017 period. Based on the purposive sampling method, there are 29 companies that become the study sample. Multiple linear regression analysis with SPSS 23 program was used to analyze the data of this study. The results showed that CSR had no effect on tax aggressiveness. Capital intensity has a negative effect on tax aggressiveness, while competition intensity has a positive effect on tax aggressiveness. Keywords: CSR; Capital Intensity; Competition; Tax Agressiveness.
PENGARUH COST OF LOANABLE FUND, OVERHEAD COST DAN RISK FACTOR TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA (PERIODE 20013 - 2017) ANDRIYANA, ERFA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aimed to examine the effect ofcost of loanable fund, overhead cost and risk factor to murabaha margin on islamic bank in Indonesia. The sample in this study consisting of 13 Islamic Commercial Bank registered in Indonesia islamic banking statistics from 2013 to 2017. This type of research is quantitative study with multiple linear regression analysis models that are processed using SPSS 23. The results of this study that Cost of Loanable Fund (COLF) has a negative effect on murabaha margins, Overhead Cost (OC) has a positive effect on murabaha margins, and Risk Factor (RF) has no effect on murabaha margins.
APLIKASI THEORY OF PLANNED BEHAVIOUR : KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURABAYA DWI PANGESTIE, DHEA; DUDY SETYAWAN, MADE
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This purpose of this study was determine the effect of variables contained in the Theory of Planned Behaviour, namely attitudes, subjective norms, behavioural control, and intention of taxpayer compliance. The object under study is the land and building taxpayer in Surabaya. The sample was 138 Land and Building taxpayers. The study was conducted using questionnaire with data analysis Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application. The result show that attitudes, subjective norms, and behavioral control has a positive effect on intention. Intention and behavioural control has a positive effect on land and building tax compliance. Keywords: Attitudes; Subjective Norms; Behavior Control; Intention; Land and Building Taxpayer Compliance
PENGARUH SIKLUS HIDUP PERUSAHAAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA AFDINA SASURUW, FIOLINTA
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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ABSTRACTThe purpose of this research is to investigate the effect of firm life cycle, firm size, leverage on earnings management. The samples in this research are 62 Manufacturing Companies of Basic and Chemical Industrial Sectors Listed on Indonesian Stock Exchange Period 2015-2017. This research used multiple liniear regression analysis with SPSS 22 to test the hyphotesis. Based on the results of this study indicate that the companys life cycle variable has a positive effect on earnings management. Then, firm size and leverage variables have no effect on earnings management.Keywords: firm life cycle, firm size, leverage, earnings management
REPUTASI CEO TERHADAP KEBERLANGSUNGAN USAHA PERUSAHAAN Agustin, Ika Dyah Ayu; Bhilawa, Loggar
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
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This study aims to examine the effect CEO?s Reputation using component namely Age, Education, and Experience on the measured Firm?s Going Concern using four components, namely Profitability, Liquidity, Market Share, and Operational Cash Flow. This studies uses Multiple Linear Regression. The research sample is 339 companies  from  registered at Bursa Efek Indonesia (BEI). The result of the study show that CEO?s Reputation using 3 components, namely age, education, and experience has an effect on the Firm?s Going Concern. This due to Age, education, and exprerience influence strategic and policy decisions taken by A CEO. The decissions regarding the strategic and policy taken by A CEO has an impact on firm?s financial performance which in turn will affect the firm?s ability to maintain business continuity.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PERUSAHAAN PERDAGANGAN, JASA DAN INVESTASI TERDAFTAR DI BEI TAHUN 2015-2017) Bestari, Fidia Damba; Satyawan, Made
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
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This study aims to provide empirical evidence related to the influence of the expertise of the audit committee, audit committee charter, audit committee size, and audit committee meetings on the timeliness of financial reporting on trade, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) in 2015 until 2017. This study used a purposive sampling method, namely sampling based on certain criteria, obtained as many as 147 sample data that match the criteria. Research carried out using multiple linear regression data analysis techniques with SPSS 23 test equipment wich obtained the results of the research audit committee meeting variables has negatively effect the timeliness of financial reporting wich is in line with the result of research by Anugrah & Laksito (2017), while the variable expertise of the audit committee, audit committee charter and audit committee meetings have no effect.

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