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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 294 Documents
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Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pph Pasal 21 Badan Padakantor Pelayanan Pajak Pratama Binjai Illal Nurhabibah; Eka Nurmalasari; Widia Astuty
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6756

Abstract

The type of data used in this study is secondary data and time series data. This study uses data from the past five years, namely the period 2014-2019 obtained from Badan Pusat Statistik (BPS) of Binjai City and KPP Pratama Kota Binjai. Data were analyzed using multiple linear regression models. The results of the study show that: (1) The amount of tax with holding has a negative effect and not signicant the income of PPh Article 21. (2) Gross Regional Domestic Product (GRDP) has a positive effect and significant on the receipt of PPh Article 21 Agency. (3) The number of Population has a positive effect and significant on the receipt of PPh article 21 Agency. (4) The number of the Work Force has a negative effect and significant on the receipt of PPh Article 21 Agency. (5) The amount of Tax Withholding, Gross Regional Domestc Product (GRDP), The number of population, and the number of the Work Force simultaneously affect on the receipt of PPh Article 21 Agency.
Analisis Determinan Keputusan Transfer Pricing pada Bursa Efek Indonesia Debbi Chyntia Ovami; Yuni Shara
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6394

Abstract

The purpose of this study was to examine the effect of taxes, foreign ownership and bonus mechanism for transfer pricing decisions in the plantation sector listed on the IDX in 2016-2018. This sample obtained by purposive sampling method using several criteria in order to obtain a sample of 12 companies. Collection Technique the data in this study using documentation techniques. Data analysis technique used is multiple linear regression. The results showed that tax has a positive and insignificant effect on transfer pricing decisions, foreign ownership has a negative effect and significant to the transfer pricing decision, and the bonus mechanism has a positive and significant effect on decisions transfer pricing. And simultaneously tax, foreign ownership, and the bonus mechanism has a significant effect on transfer pricing decisions
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.
Penerapan Metode Full Costing Sebagai Alat Penentuan Biaya Produksi Dalam Penetapan Harga Sewa Shita Tiara; Rukmini Rukmini
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6529

Abstract

This study aims to determine the full costing method which is used as a means of determining production costs in determining the rental price of PT. Bintang Hock Lie Advertising is suitable to be applied with Optimal. This type of research is a comparative descriptive study. This study uses Secondary Data, namely the Billboard Production Cost Report 2018 at PT. Bintang Hock Lie Advertising Medan Branch. Data collection techniques in this study used observation techniques, library research techniques, and documentation techniques. The results of this study indicate that PT. Bintang Hock Lie Advertising Medan Branch is still not optimal in applying the Full Costing Method. This is because the company does not calculate fixed assets as depreciation expense which is an element of Fixed Factory Overhead Costs in the Cost of Production Costs. Then there is a difference in the rental price of Rp. 4,733,000, - from the calculation of the researcher according to the theory of Rp. 318,336,100, - and from the calculation of the Company, which is Rp. 313,603,100.
Pengaruh Debt Default, Kondisi Keuangan, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Rizky Agung Syah Putra; Widia Astuty; Eka Nurmala Sari
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6231

Abstract

This study aims to examine the effect of debt default, financial condition and company growth on going concern audit opinion on property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. This research is a quantitative study using secondary data that can be accessed from the website / personal pages of property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses criteria in determining the research sample. The research sample based on the criteria of 33 companies. The data analysis method used in this study is a statistical analysis method that uses logistic regression equations. Data analysis begins by processing data with Microsoft Excel, then testing is done using logistic regression. Logistic regression testing is used by using SPSS software. The results of this study indicate that: 1) Debt default has effect on going concern audit opinion; 2) Financial condition does not affect going concern audit opinion; 3) Company growth has effect on going concern audit opinion; 4) Debt default, financial condition, and company growth simultaneously influence going-concern audit opinion.
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).
Anteseden Penghimpunan Dana Pihak Ketiga Bank Syariah Di Indonesia Ratna Sari Dewi; Yuni Shara
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6395

Abstract

This study aims to determine the Antecedents of Third Party Funds Collection for Islamic Commercial Banks in Indonesia. This study amounted to 34 Islamic Public Bodies and Sharia Business Units in Indonesia for the period 2015-2018. The sampling technique in this study was purposive sampling. The data analysis technique used multiple linear regression. The results showed that partially the profit sharing and inflation positively and significantly affect third-party funds. The BI interest rate variable has a positive but insignificant effect on third party funds. The variable number of offices has a negative and insignificant effect. Profit-sharing variables, interest rates, inflation, and the number of offices simultaneously significantly affect third-party funds (TPF) of Islamic Commercial Banks in Indonesia.
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.
Pengaruh Free Cash Flow Terhadap Nilai Perusahaan Rezki Zurriah
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6530

Abstract

This study aims to examine the effect of free cash flow on firm value in basic industrial and chemical sector companies listed on the Indonesian stock exchange from 2016 to 2018. Sampling using the purposive sampling method, obtained 22 sample companies with a total observation of 66 units of analysis. Secondary data collection method with documentation study technique in the form of annual financial reports which are published on the website www.idx.co.id. The data analysis method in this study is simple linear regression where the results show that free cash flow has a positive and significant effect on firm value.

Page 19 of 30 | Total Record : 294

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