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INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "VOL. 19, NO. 2, JULI - DESEMBER 2019" : 5 Documents clear
IMPLIKASI KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Augustpaosa Nariman
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Abstract

Earnings owned by the company will attract investors to invest their capital in the company. Increased profits will have an impact on increasing the value of the company as seen from the company’s stock market price. The increasing value of the company will be influenced by several factors, namely financial performance, debt policy and intellectual capital. Financial performance illustrates how much companies can get profits, and how much the rate of return on equity. Financial performance is illustrated through profitability ratios. Debt policy is how much a company uses debt as a company capital in running its business. Intellectual capital is a non-physical factor that can provide benefits to the Company. In this case, it is illustrated by the company’s ability to develop technology, the ability and commitment of employees in carrying out their work and the system of procedures established by the company in carrying out its operational activities. The purpose of this study is to analyze how the influence of financial performance, debt policy, and intellectual capital on firm value. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. By using purposive sampling techniques and in accordance with predetermined criteria. The results showed that financial performance had a significant positive effect, debt policy had a significant negative effect, and Intellectual capital had no significant effect on the company. The analysis shows that financial performance and intellectual capital have a positive relationship, which when the financial performance and intellectual capital increase, there will be an increase in the value of the company, while debt policy shows a negative relationship, which debt policy ratio increases, there will be a decrease in the value of the company.Keywords: Financial Performance, Debt policy, Intellectual Capital, Value of the firm
THE IMPACT OF OVERCONFIDENCE AND OPTIMISM ON INVESTMENT DECISION ON INDIVIDUAL INVESTOR IN INDONESIA Reni Rezki Pratiwi; Farah Margaretha Leon
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Abstract

This study aims to analyze the impact of Overconfidence and Optimism on Investment Decisions on Individual Investors in Indonesia. The data used in this study was obtained by spreading 200 questionnaires on individual investors, but a decent processed as many as 151 questionnaires using a likert scale. The research design used is hypothesis testing, while the analysis tool used is SPSS by using multiple regression method and correlation method. The results of this study indicate that there is no influence overconfidence on investment decisions and second hypothesis of this study there is a positive influence of optimism on investment decisions. The implication of this study is that investment managers should be able to offer high return portfolio despite high risk because there is optimism factor at the moment of decision making and for investor although having high level of optimism it is necessary to consider the risk in each investment decision.Keywords: investment decision, overconfidence, optimism
FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Linda Santioso; Andreas Bambang Daryatno; Albertus Martin
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Abstract

Income smoothing is a way that management use to reduce fluctuations in the reported earnings in accordance with the desired targets through accounting method or transaction. The purpose of the research is to analyze the correlation between firm size, profitability, financial leverage, institutional ownership, CEO duality and board size to income smoothing on manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 156 companies. Samples were selected using purposive sampling method amounted to 57 companies. Data collection techniques used in this research is secondary data that is processed using program SPSS for windows 23.00. The analysis used in this study is the analysis of logistic regression. The result of this research show that profitability variable is significant to income smoothing, while firm size, financial leverage, institutional ownership, CEO duality, and board size are not significant.Keywords: firm size, profitability, financial leverage, corporate governance, and income smoothing
PENGARUH KARAKTERISTIK PERUSAHAAN DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY DENGAN SPESIALISASI INDUSTRI AUDITOR Stephanie Adelia Tunggal; Herlina Lusmeida
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Abstract

The aims of this research are to analyze the factors that influence audit delay in companies listed in Indonesia Stock Exchange (IDX) in 2014-2017 periods. Samples obtained by using purposive sampling are 84 companies. The independent variables are company size, profitability, leverage, and auditor switching. The moderating variable is auditor specialization with audit delay as the independent variable. This research uses Multiple Regression Model and Moderated Regression Analysis (MRA) with SPSS 25. The results of this research are size have negatively significant influence on audit delay, profitability have negatively significant influence on audit delay, leverage have positively significant influence on audit delay, auditor switching have positive but not significance influence on audit delay, auditor specialization have positive but not significant influence on audit delay, specialization auditor weaken the negative relationship of company size with audit delay, specialization auditor strengthens the negative relationship of profitability with audit delay, specialization auditor strengthens the positive relationship of leverage with audit delay, specialization auditor strengthens the positive relationship of auditor switching with audit delay,Keywords: audit delay, company size, profitability, auditor switching, and auditor specialization
PENGARUH FIRM SIZE, SALES GROWTH, DAN ROA TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Jemima Christy; Subagyo Subagyo
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Abstract

This study aimed to examine the effect of firm size, sales growth, return of asset, the interaction between the audit committee and firm size, the interaction between the audit committee and sales growth as well as the interaction between the audit committee and return of asset on tax avoidance by moderation by the audit committee. The research data uses secondary data (financial statements) with a purposive sampling method. The regression model used in this study is a multiple linear regression model with E-views 9. Research Samples were 258 data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The results of this study indicate that sales growth and return of assets has no significant effect on tax avoidance, and firm size has a significant effect on tax avoidance. The audit committee cannot moderate the relationship of return of assets and sales growth on tax avoidance, but can moderate the relationship between firm size and tax avoidance.Keywords: firm size, sales growth, return of asset, audit committee, tax avoidance

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