cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jrab@umsu.ac.id
Editorial Address
http://jurnal.umsu.ac.id/index.php/akuntan/about/editorialTeam
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Riset Akuntansi dan Bisnis
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 16937597     EISSN : 26232650     DOI : https://doi.org/10.30596/jrab
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of scientific research original, Jurnal Riset Akuntansi dan Bisnis accepts manuscripts in the field of research includes scientific fields relevant to: Financial Accounting Manajemen Accounting Tax Accounting the relevant Sector Accounting Science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
 1   2 
Search results for , issue "Vol 20, No 2 (2020): SEPTEMBER" : 13 Documents clear
Analisis Resiko Kredit Pada PT. Bank Sumut Cabang Pembantu Tanjung Pura Edi Saputra Matondang
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5723

Abstract

This study aims to analyze the credit risk ratio to determine whether the bank is in the unhealthy category according to Bank Indonesia. In addition, by analyzing credit risk, it can be seen that the company's financial performance from year to year. This research uses descriptive quantitative research with the data used are financial reports. To obtain the data needed in this study, the authors used data collection techniques. Methods by means of documentation, calculating research variables, analyzing research variables and making conclusions. The results of this study indicate that: the Bank's financial credit risk seen from the NPL factor of PT Bank Sumut Capem Tanjung Pura is included in the category of a healthy bank because the level of NPL that grows is still below the stipulated Bank Indonesia Standard, which is below 5%. Credit risk seen from the LDR at PT Bank Sumut Tanjung Pura Sub-Branch is in the bad or unhealthy category because the LDR level is still above the standard set by Bank Indonesia, which is ?78% -94%.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Dian Efriyenty
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5309

Abstract

ABSTRACTThis research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets.Keyword : Banking Financial Perfomance, Capital Adequacy Ratio, Non Performing Loan, Return On Assets.
Analisis Determinan Harga Saham Perusahaan Sektor Agriculture Yang Terdaftar Di Bursa Efek Indonesia Puja Rizqy Ramadhan; Dito Aditia Darma Nasution
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5569

Abstract

This research was conducted to find out how the influence of return on assets, earnings per share, and debt to asset ratio on stock prices in agriculture sector companies listed on the Indonesia Stock Exchange. The population in this research amounted to 21 agricultural companies with a sample of 18 companies. This research used secondary data taken from idx.co.id with data used from 2014-2018. This research used quantitative data with multiple linear regression models. The results showed that the return on assets and debt to assets ratio partially had a negative and significant effect on the stock prices of agriculture companies, while the earnings per share had a positive and significant effect on the prices of shares of agriculture companies. Simultaneous return on assets, earnings per share, and debt to asset ratios had a significant effect on the prices of agricultural companies Return on assets, earnings per share and debt to asset ratio contributed 82.3% in the formation of stock prices, while the remaining 17.7% was obtained from other factors. Stock prices had a very close relationship to return on assets, earnings per share, and debt to asset ratio.
Pengaruh Intellectual Capital Terhadap Profitabilitas Pada Perusahaan Plastik Dan Kemasan Yang Terdaftardi Bursa Efek Indonesia Seprida Hanum Harahap; Nurjannah Nurjannah
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5855

Abstract

This research was conducted with the aim of knowing the effect of Value Added Human capital, Value Added Capital Employed and Structural Capital Value Added on Return On Assets in plastic and packaging companies listed on the Indonesia Stock Exchange, both partially and simultaneously. The population in this study were all plastic and packaging companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observations carried out for five years and as many as six plastic and packaging companies listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the independent variables in this study had a simultaneous effect on Return On Assets. Meanwhile, partial testing proves that the variables of Value Added Human capital and Value Added Capital employed have a significant effect on Return on Assets, while partially proves that the Structural Capital Value Added variable has no significant effect on Return on Assets in plastic and packaging companies listed on the Indonesia Stock Exchange.
Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Bermasalah Terhadap Profitabilitas Dengan Dana Pihak Ketiga Sebagai Variabel Moderating Pada Bank Umum Syariah Di Indonesia muhammad sofian; irfan irfan; Widia Astuty
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5614

Abstract

This research aims to find out how much influence Mudharabah Financing and Problematic Financing have on Profitability with Third Party Funds as moderating variables at Sharia Commercial Banks in Indonesia. This type of research with a statistical descriptive approach. The research methodology used is a method of documentation and study of literature. The data source comes from secondary data, which comes from Sharia Banking Statistics published by the Financial Services Authority. The data used in this study is data on 14 Sharia Commercial Banks in Indonesia from January 2015 to December 2019. The analytical tools used in this study are multiple linear regressions. The results of this study show that Mudharabah Financing has no significant effect on profitability, but Problematic Financing negatively and significantly affects profitability, while Third Party Funds do not moderate the influence of Mudharabah Financing on Profitability and Third Party Funds also do not moderate the effect of Problematic Financing on profitability
Pengaruh Profitabilitas dan Penghindaran Pajak Terhadap Pendanaan Eksternal pada Perusahaan Sektor Asuransi ihsan abdullah
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5581

Abstract

This study aims to see the effect of Profitability and Tax Avoidance on External Funding in companies listed on the IDX in the Insurance sub-sector. The method used in this research is descriptive quantitative research that seeks to examine and explain how an independent variable affects the dependent variable. Population Population and sample in this study as many as 13 trading companies but only 6 companies provide complete financial reports. 5 year observation period from 2015-2019 using annual financial reports, so that a total sample of 30 observations of data collection in this study is to use documentation data with the type and source of quantitative data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression analysis. Based on the test results it shows that Profitability has an effect on External Funding, Tax Avoidance has an effect on External Funding. But simultaneously Profitability and Tax Avoidance have an effect on External Funding.simultan Profitabilitas dan Penghindaran Pajak berpengaruh terhadap Pendanaan Eksternal.
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Nurwani Nurwani
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5439

Abstract

The purpose of this research was to examine the influence and analyze of profitability, institutional ownership, managerial ownership, dividend policy, and investment opportunity set as on debt policy partially and simultaneously. The population of this research was 168 manufacture companies listed in the Indonesia Stock Exchange in the period of 2013-2018 and samples taken by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that first, profitability had influence negative and insignificant on dividend policy; secondly, institutional ownership had influence positive and insignificant on dividend policy; thirdly, managerial ownership had influence negative and significant on dividend policy; fourthly, dividend policy had influence positive and insignificant on dividend policy; fifthly, investment opportunity set had influence positive and insignificant on dividend policy; and sixthly, profitability, institutional ownership, managerial ownership, dividend policy, and investment opportunity set as on debt policy simultaneously.
Pengaruh Pengetahuan Etika Profesi Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting Bonifasius H. Tambunan; Astria G. A. Silitonga
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.6767

Abstract

The purpose of this study effect of professional ethical knowledge of accountants on accounting students' perceptions of creative accounting among students at the University of HKBP Nommensen Medan. This research is causality. The population in this study were active students of S1 Accounting Study Program, Faculty of Economics, University of HKBP Nommensen Medan who had taken Business and Professional Ethics courses. The sampling technique was purposive sampling technique, namely taking samples with certain criteria, in order to obtain a total of 150 people. The research method used a survey method with a questionnaire. The approach used is quantitative by processing the data obtained from the questionnaire after first being transformed into numeric data using a Likert scale. The data were processed using SPSS 23.0 software. The analysis used is a simple linear analysis. The research instrument test consisted of validity and reliability tests. The classical assumption test consists of normality test, heteroscedasticity test and multicollinearity test. Hypothesis testing consists of t test (partial test) and determinant coefficient test (R2).
Pengaruh Dana Pihak Ketiga, Non Performing Financing Terhadap Jumlah Pembiayaan Bagi Hasil Perbankan Syariah di Indonesia dengan tingkat Bagi Hasil sebagai variabel Moderating Nursantri Yanti
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5623

Abstract

In its operations, Islamic banks have one of the most important business activities, namely channeling funds to the public which is often referred to as financing. Bank business activities in the form of financing with profit sharing principle are a form of economic equality in accordance with sharia guidelines, because their activities are proven to support the circulation of assets and channel them productively. But in reality, Islamic banks are more dominant in distributing consumptive funds through buying and selling based financing. This study analyzes and tests whether Thirdh Party Funds, Non Performing Financing can affect the Profit Sharing Financing with Profit Sharing Rate as a moderating variable. The sample used in this study is monthly data on DPK, NPF, Profit Sharing and Profit Sharing Funding from 2015 to 2019. After processing the data using multiple linear regression tests and residual tests the research results obtained at alpha 5% which shows that DPK and NPF have a positive and significant effect on the amount of profit-sharing based financing by testing partially or simultaneously.
Analisis Determinan Terhadap Penghindaran Pajak Pada Perusahaan Makanan Dan Minuman januri januri
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5530

Abstract

Hypothesis Test, Determinant Test.The results showed that partially corporate social responsibility had no effect on tax avoidance at food and beverage companies, capital intensity partially had no effect on tax avoidance at food and beverage companies, partial leverage had no effect on tax avoidance and corporate social responsibility, capital intensity. and Leverage simultaneously affects Tax Avoidance at Food and Beverage Companies Listed on the IDX for the 2015-2018 period with an R Square value of 0.404 or 40.4%, which means that the variation of Tax Avoidance with Corporate Social Responsibility, Capital Intensity and Leverage while the rest 59.6% of other variables not examined by this study, for example Profitability, company size, Inventory Intensity and Company Characteristics.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol 25, No 2 (2025): SEPTEMBER Vol 25, No 1 (2025): MARET Vol 24, No 2 (2024): SEPTEMBER Vol 24, No 1 (2024): MARET Vol 23, No 2 (2023): September Vol 23, No 1 (2023): Maret Vol 22, No 2 (2022): SEPTEMBER Vol 22, No 1 (2022): Maret Vol 21, No 2 (2021): SEPTEMBER Vol 21, No 1 (2021): MARET Vol 20, No 2 (2020): SEPTEMBER Vol 20, No 1 (2020): MARET Vol 19, No 2 (2019): SEPTEMBER Vol 19, No 1 (2019): Maret Vol 18, No 2 (2018): September 2018 Vol 18, No 1 (2018): Maret 2018 Vol 17, No 2 (2017): SEPTEMBER 2017 Vol 17, No 1 (2017): MARET 2017 Vol 16, No 2 (2016): SEPTEMBER 2016 Vol 16, No 1 (2016): MARET 2016 Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS Vol 14, No 2 (2014): JURNAL RISET AKUNTANSI DAN BISNIS Vol 14, No 1 (2014): JURNAL RISET AKUNTANSI DAN BISNIS Vol 13, No 2 (2013): JURNAL RISET AKUNTANSI DAN BISNIS Vol 13, No 1 (2013): JURNAL RISET AKUNTANSI DAN BISNIS Vol 12, No 2 (2012): JURNAL RISET AKUNTANSI DAN BISNIS Vol 12, No 1 (2012): Jurnal Riset Akuntansi dan Bisnis Vol 11, No 2 (2011): JURNAL RISET AKUNTANSI DAN BISNIS Vol 11, No 1 (2011): JURNAL RISET AKUNTANSI DAN BISNIS Vol 10, No 2 (2010): JURNAL RISET AKUNTANSI DAN BISNIS Vol 10, No 1 (2010): JURNAL RISET AKUNTANSI DAN BISNIS Vol 9, No 2 (2009): JURNAL RISET AKUNTANSI DAN BISNIS Vol 9, No 1 (2009): JURNAL RISET AKUNTANSI DAN BISNIS Vol 8, No 2 (2008): JURNAL RISET AKUNTANSI DAN BISNIS Vol 8, No 1 (2008): JURNAL RISET AKUNTANSI DAN BISNIS Vol 7, No 2 (2007): Akuntansi Keuangan Vol 7, No 1 (2007): Akuntansi Keuangan Vol 15, No 2 More Issue