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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
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Search results for , issue "Vol. 20 No.1, JANUARI - JUNI 2020" : 5 Documents clear
FAKTOR YANG MEMPENGARUHI MINAT KARIR MENJADI AKUNTAN PENDIDIK Ika Kristianti; Robby Setiawan; Dewi Yuliyanti
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Jurnal Akuntansi

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Abstract

The purpose of study are to know and analyze factors that influence accounting students on career interest as accounting educator. Some factors that affect the career interest as accounting educator are work experiences, educational background, opportunity cost, and the perception of the profession accounting educator. Primary data in this study is collected by 90 accounting students in Satya Wacana Christian University. Data analyzers used in this study is multiple regression analysis method. Based on the partial test, the hypothesis on the work experience variable is rejected, while for the other three variables, educational background, opportunity cost and perception of accountant profession, are accepted. Keywords: work experience, educational background, opportunity cost, perceptions on the profession as accounting educator and interests on the profession as accounting educator.
EFFECT OF PROFITABILITY, FIRM SIZE, AND LEVERAGE ON CASH HOLDING IN MANUFACTURING COMPANIES Garletta Delia Hankho; Elizabeth S Dermawan; MF. Djeni Indrajati
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
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The purpose of this empirical research is to examine about the effect of profitability, firm size, and leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 67 manufacturing companies that were selected using purposive sampling method for a total of 201 data in three years. Data processing technique using multiple regression analysis with SPSS version 24.0 . The results of this research shows that all independent variables have influence on cash holding simultaneously. The partially test showed that profitability have positive and significant influence on cash holding, firm size does not significantly influence cash holding, and leverage have negative and significant influence on cash holding. Keywords:cash holding, profitability, firm size, leverage
ANALISIS PENGGUNAAN MODEL ALTMAN Z-SCORE, MODEL SPRINGATE, MODEL GROVER, DAN MODEL ZMIJEWSKI SEBAGAI PREDIKTOR KEBANGKRUTAN Klemens Bonifasius Tiono; Fredella Colline
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Jurnal Akuntansi

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The purpose of this research to know: (1), to find out which firm is predicted being bankruptcy according to the Altman Z-score model, Springate model, Grover model and Zmijewski model, (2) to find out wether there is difference between the fourth model of bankruptcy prediction (3) to find out which model have highest level accuration to predict bankcruptcy of the oil and gas firm. After the oil and gas firm was analyzed with the fourth model of bankruptcy prediction, the result is (1) according the altman Z-score model there is 5 firm that predicted have potential to being bankruptcy and only 1 firm have a healthy financial condition (2) according the Springate model there is 5 firm that predicted have potential to being bankruptcy and 2 firm have a healthy financial condition, (3) according the Grover model there is 2 firm that predicted have potential to being bankruptcy and 5 furm have a healthy financial condition, (4) according the altman Zmijewski model there is 1 firm that predicted have potential to being bankruptcy and 6 furm have a healthy financial condition. According to the result of Kruskal Wallis Test using IBM SPSS 24 that Altman Z-score model with Springate model and Grover model with Zmijewski model have same average score result. The most accurate level achived by Springate model. Keywords : bankruptcy, financial distress, altman z-score model, springate model, grover model, zmijewski model
EFEKTIFITAS KINERJA UMKM: PENTINGNYA PENGENDALIAN INTERNAL DAN ADOPSI TEKNOLOGI PAJAK Septyana Mubarakah
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
Publisher : Jurnal Akuntansi

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MSMEs have the highest labor absorption rate in Indonesia. The performance of MSMEs is very important to improve, because the local and national economies are very dependent on them. Aspects of internal control and adaptation of tax technology are important parts of it. This study aims to determine the effect of Internal Control and Tax Technology to the SME’s performance and to find a new measurement in the SME’s performance improvement. This research was conducted in SME’s in Tangerang area using 100 respondents. The questionnaire was used as a tool to collect data about quantitative methods with explanatory research. The results showed that generally internal control have a positive effect on SME’s performance. But separately, environment, risk assesment, information and communication possible to improve SME’s performance. While the control, supervision or monitoring activity is not. Tax technology positively improving the SME’s performance. This study recommended to adopting this model implementing for SME’s performance. Keywords: Internal Control, Tax Technology, SME’s Performance and Multi Linier Regression.
ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN PENGARUHNYA TERHADAP PRAKTIK MANANJEMEN LABA Verliani Dasmaran; Andi Odeh
Jurnal Akuntansi Vol. 20 No.1, JANUARI - JUNI 2020
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Abstract

The research objective is to find out how the information between management and shareholders can affect earnings management in the company. As well as how the size of the company indicated by the size of the company from total assets can affect earnings management practices in mining companies that have been listed on the market in 2019. The research method used in this research is a quantitative research method with an associative approach. The results of the research show that information asymmetry has a positive but not significant effect on management earnings. The size of the firm is proven to have a negative effect on earnings management practices. The research contribution is expected to provide information related to the information obtained and the size of the company that can affect earnings management in the company. Keywords: MIS information, size, earnings management

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