cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aisyaturrahmi
Contact Email
aisyaturrahmi@unesa.ac.id
Phone
-
Journal Mail Official
akunesa@unesa.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 MODAL KERJA, KEPEMILIKAN MANAJER DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERCATAT DI BEI SELAMA PERIODE 2015-2017 Putri, Laily Mandala; Wuryani, Eni
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimsd to know the effect of working capital, managerial ownership and sales growth on financial performance. The population used is all companies listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there were 48 companies that became research samples during period 2015-2017. Data analysis method used is multiple linear regression. The results of research showed that working capital and sales growth has an effect on financial performance, while managerial ownership has no effect on  financial performance.
KEPEMILIKAN MANAJERIAL DAN CASH HOLDING PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Riyanto, Anis; Venusita, Lintang
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research has purpose to prove the effect of managerial ownership on cash holding in family companies. The population and research sample are family firm listed on the Indonesia Stock Exchange during 2014-2017. Based on sample collection techniques Puposive sampling method the number of samples used was 44 samples with a sample unit of 176. The statistical method used is regretion analysis with the help of E-VIEWS 10. The results prove that managerial ownership has annegatif effect of cash holding in family firm on Indonesia Stock Exchange during 2014-2017.The greater managerial ownership will make the company's cash holding decrease because the manager feels that he owns the company and does not want problems related to too much cash holding in the company to appear.
TIPE INDUSTRI DAN KUALITAS PENGUNGKAPAN EMISI KARBON DI INDONESIA Ramadhani, Pavita; Venusita, Lintang
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to investigate the influence of industrial type on disclosure quality of carbon emission activity. Based on GICS classification this paper dividing industrial type into two, intensive firm and non-intensive firm.  This research?s sample are all the participants of sustainability report award from 2015-2017. The sample was selected using purposive sampling technique and obtained 89 companies. This paper used regression linear analysis with SPSS 24 for the analysis technique. The result of the analysisshows that industrial type significantly effect disclosure quality of carbon emission activity.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS PADA UKM DI KABUPATEN SIDOARJO (STUDI EMPIRIS PADA UKM DI BIDANG INDUSTRI) Sari, Nurul Puspita
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of intellectual capital on business performance in small and medium business (SMEs) in Sidoarjo. The population used is SMEs in the Sidoarjo. Based on quantitative research methods with a purposive sampling technique and data collection through questionnaires, there are 138 SMEs who become research samples with criteria in the field of small and medium industries. The data analysis method used is the WarpPLS 3.0 program. The result showed that human capital, customer capital, and structural capital significantly influence the performance of SMEs businesses.
KARAKTERISTIK AUDITEE DAN AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN DI BEI PERIODE 2013-2017 ULFAH, ISMIATI; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This paper empirically analyzes the effect of auditee and auditor characteristics on audit delay. Specifically, auditee characteristics used are profitability, solvability, and company size while auditor characteristics used are audit-firm size, auditor opinion, and audit tenure. This research was conducted on trade, services, and investment sector in 2013-2017 and produced 370 samples which are chosen by using purposive sampling. The technique analysis used is multiple regression analysis. The results of the study indicate that profitability and auditor opinion has a positive effect on audit delay while audit-firm size has a negative effect on audit delay. Whereas solvability, company size, and audit tenure has not a significant effect on audit delay. Keywords: Audit Delay; Auditee Characteristics; Auditor Characteristics.
PENGARUH PROFITABILITAS, INOVASI PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING AGGRESSIVENESS ILMI, FAHIMATUL; PRASTIWI, DEWI
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis study aims to determine the relationship between profitability, corporate innovation and company size on transfer pricing for aggressiveness conducted by the company. The sample in this study were 30 companies from all sectors except in the financial and insurance sectors which were listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The data analysis technique used in this study is multiple linear regression analysis using IBM Statistics SPSS. 23. The results showed that simultaneous and partial independent variables have an influence on the dependent variable. Profitability has effect while Innovation and Company Size have a significant Positive effect on Transfer Pricing Aggressiveness.Keywords: Profitability; Company Innovation; Company Size and Transfer Pricing Aggressiveness
PENGARUH INDIKATOR KUALITAS AUDIT TERHADAP MANAJEMEN LABA INTAN GUMILAR, AYU
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of audit quality indicators on earnings management. The sample in this study were all companies from the BEI for the periode 2015-2018. The sample were selected using purposive sampling technique and obtained a sample of 256 companies. The analysis technique used in this study is multiple linear regressions analysis using IBM SPSS Statistic program 23. The result of the study show that service compensation policy and auditor industry specialization has a negative effect on earnings management. Then, rotation of key engagement personnel has no effect on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI PEMBIAYAAN BERMASALAH PADA BANK UMUM SYARIAH DI INDONESIA PUTRI, SILVIA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the quality of implementing GCG, size bank, distribution of murabahah financing, liquidity and profitability on non performing financing. The research sample is 10 Sharia Commercial Banks (BUS) registered at Bank Indonesia. This studies use multiple regression analysis. The result showed that the quality of implementing GCG in this study has a positive effect on non performing financing. However, size bank, distribution of murabahah financing, liquidity and profitability has no effect on non performing financing.
PERILAKU AGRESIVITAS PAJAK KORPORASI DI INDONESIA DALAM PERSPEKTIF KINERJA KEUANGAN DAN TATA KELOLA PERUSAHAAN Latifah, Hanum Bani
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax aggressiveness is actionttaken to minimize the burden of the taxpayerrreceives tax payable. The moreeefficient the tax burden of state revenues frommtaxes will also decrease. This study aims to explained the effect of Leverage, Institusional Ownership, Independent Commisioners and Audit Commitee on Tax Aggressiveness. The sample used is sector manufacturing companies listedoon the BEI in the 2013 until 2017. The sample selection using purposive sampling method.The sample in this study as many 201 sample. Multiple linear regression analysis with SPSS 23 program was used to analyze the data of this study. The results showed that Leverage has positive effect on tax agressivness, because the greater the level debt, so the greater of the company takes tax aggressivesness. Institusional Ownership has negative effect on tax aggressiveness. Independent Commisioners has negative effect on tax aggressiveness. Audit Commitee has a negative effect on tax aggressiveness.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI Ariani, Merry Okta; Prastiwi, Dewi
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of corporate social responsibility on moderated tax aggressiveness with financial performance. Corporate social responsibility is measured using the natural logarithm of CSR costs, then tax aggressiveness is measured using the effective tax ratio (ETR) for five consecutive years, and financial performance is proxied using return on sales (ROS). The research sample of 23 manufacturing companies listed on the IDX, the sample was selected using purposive sampling technique. The results showed that corporate social responsibility had a negative effect on tax aggressiveness. Then, financial performance which is proxied by return on sales (ROS) is able to moderate the effect of corporate social responsibility on tax aggressiveness.

Page 59 of 60 | Total Record : 597

 56   57   58   59   60 

Filter by Year

2012 2020


Reset
Filter By Issues
All Issue Vol 8, No 3 (2020): AKUNESA (MEI 2020) Vol 8, No 2 (2020): AKUNESA (JANUARI 2020) Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019) Vol 7, No 3 (2019): AKUNESA (MEI 2019) Vol 7, No 2 (2019): AKUNESA (Januari 2019) Vol 7, No 1 (2018): AKUNESA (September 2018) Vol 6, No 3 (2018): AKUNESA (Mei 2018) Vol 6, No 2 (2018): AKUNESA (Januari 2018) Vol 6, No 1 (2017): AKUNESA (September 2017) Vol 5, No 3 (2017): AKUNESA (Mei 2017) Vol 5, No 2 (2017): AKUNESA (Januari 2017) Vol 5, No 1 (2016): AKUNESA (September 2016) Vol 4, No 3 (2016): AKUNESA (Mei 2016) Vol 4, No 2 (2016): AKUNESA (Januari 2016) Vol 4, No 1 (2015): AKUNESA (September 2015) Vol 3, No 3 (2015): AKUNESA (Mei 2015) Vol 3, No 2 (2015): AKUNESA (Januari 2015) Vol 3, No 1 (2014): AKUNESA (September 2014) Vol 2, No 3 (2014): AKUNESA (Mei 2014) Vol 2, No 2 (2014): AKUNESA (Januari 2014) Vol 2, No 1 (2013): AKUNESA (September 2013) Vol 1, No 3 (2013): AKUNESA (Mei 2013) Vol 1, No 2 (2013): AKUNESA (Januari 2013) Vol 1, No 1 (2012): AKUNESA (September 2012) More Issue