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
-
Editorial Address
-
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 478 Documents
 44   45   46   47   48 
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN: STUDI PADA INDEKS LQ45 Ervina Gunawan; Karina Harjanto
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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

Abstract

The objective of this research was to examine the effect of liquidity, good corporate governance, firm size, and leverage towards company performance. The object in this research was companies listed in LQ45 index for period 2016 until 2018. The sample was selected by using purposive sampling method and data used in this study is a secondary data. In total, there were 14 companies that fulfill the requirements set by the researcher. This research was analyzed by using multiple regression method. The result of this research were that liquidity and firm size had no positive effect on company performance, leverage had negative but not significant effect on company performance, and GCG had positive and significant effect on company performance. Keywords: Company’s Performance, Firm Size, Good Corporate Governance, Leverage, Liquidity.
KAIZEN COSTING UNTUK MENINGKATKAN KEPUASAN PELANGGAN PADA UMKM (STUDI KASUS: KEDAI KOPI UNCLEBREW JAKARTA) Antika Rizki Utami Permadi; Lely Dahlia
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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

Abstract

The purpose of this study was to analyze the application of kaizen costing at Unclebrew Coffee Shops to customer satisfaction. The population of this research is the buyers of Unclebrew Coffee Shop Jakarta. The sampling technique used convenience sampling. The result of this study prove that partially the variables Seiri, Seiton, Seiketsu and Shitshuke influence in customer satisfaction, while Seiso no effect on influence customer satisfaction, but simultaneously all the variables Seiri, Seiton, Seiso, Seiketsu and Shitshuke have an effect on customer satisfaction. Keywords: Customer Satisfaction, Kaizen Costing, UMKM
SEBUAH META ANALISIS TENTANG PENGARUH SOFTWARE AKUNTANSI TERHADAP PERUSAHAAN Nanda Vito; Agus Munandar
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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

Abstract

The purpose of this analysis is to gain empirical data concerning the effect of what an Accounting Software has on the firms and users. The data that is used on this study consists of 7 research papers. In theory, digital software are meant to be a practical, easy to use, and efficient tool that can be used by a User. This Research will be done in the style of a meta-analysis. There are many benefits with using this method, such as already having existing research to be the main data set. With that fact in mind, we can use numerous papers as reliable sources to base this meta-analysis on. This analysis will contain numerous research papers concerning the effects of what an Accounting Software has on a firm. The results of this analysis show that Accounting Software have a positive impact on the efficiency and practicality of the accounting process, This is due to the basic purpose on why an accounting software was made in the first place, to help and simplify work for users. Keywords: Accounting Software, Accounting Programs, Accounting
ANALISIS PERBANDINGAN APBD DALAM PERSPEKTIF OPTIMALISASI REALISASI ANGGARAN DAN PERHITUNGAN ANGGARAN SISA LEBIH (SiLPA) KEUANGAN PEMERINTAH KOTA PEKALONGAN TAHUN PEMBIAYAAN 2017-2020 Maria Evana; Agus Munandar
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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

Abstract

This research activity is for a comparative analysis of the budget in the perspective of optimizing budget realization and calculating the remaining budget (SiLPA) of the Pekalongan city government’s finances for the 2017-2020 fiscal year. Using five ratio analysis to calculate it, namely the degree of decentralization, independence ratio, effectiveness ratio, efficiency ratio and growth ratio. This study concludes that the average degree of decentralization in 2017-2020 is 15.45%, the results of regional financial independence have a consultative relationship, regional financial capacity is still low on development in paying regional taxes and levies, the results of the effectiveness and effective efficiency ratios, the ratio average PAD growth of 2.29%, total revenue of 3.37% and spending growth of 2.85%, there was a decrease in the number of SiLPA from 2017-2019 but there was an increase again in 2020 by 2%. Keyword: Effectiveness, Efficiency, Rationality, SiLPA
PENGARUH UKURAN PERUSAHAAN, ROA DAN LEVERAGE PADA TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA 2017-2020 (SUBSEKTOR CONSUMER GOODS) Krisnawati Tarigan; Andrew Liejaya Octavianus
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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

Abstract

The study aims to test whether Company Size, Return on Asset, and Leverage affect Effective Tax Rates. The data used is secondary data or derived from the financial statements of manufacturing companies registered with the IDX for the period 2017-2020. Retrieval techniques use purposive sampling techniques. The number of samples processed is 32 companies with overall observation data reaching 128 samples. The data was analyzed using multiple linear regression analysis and processed using the SPSS version 24 program. The results showed that the Size of the Company had a positive but insignificant effect on the effective tax rate, the return on asset negatively and significantly on the effective tax rate, and the leverage had a significant positive effect on the effective tax rate. Keywords: Company Size, Return on Asset, Leverage, Effective Tax Rate.
IMPLIKASI LIQUIDITY, FINANCIAL LEVERAGE, DAN KINERJA LINGKUNGAN TERHADAP FINANCIAL PERFORMANCE Augustpaosa Nariman
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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

Abstract

This study aims to determine the impact of liquidity, financial leverage, and environmental performance on the financial performance of manufacturing companies listed in the Indonesia Stock Exchange for the year 2018-2020. The sampling technique used in this research is the purposive sampling method. There are 26 registered manufactured companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was processed using Microsoft excel and E-views version 12. This study uses panel data regression with a fixed effect model. The results of this study indicate that financial leverage has a positive and significant effect on the financial performance, while liquidity and environmental performance have a positive and insignificant effect on the financial performance. Keywords: Liquidity, Financial Leverage, Environmental Performance, Financial Performance
Analysis of Factors Affecting Firm Performance Moderated by Competitive Strategies Caroline Immanuel; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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

Abstract

The purpose of this research was to obtain evidence on the effect of financial leverage and components of intellectual capital (human capital efficiency, structural capital efficiency, capital employed efficiency) on firm performance with competitive strategies as moderation in manufacturing companies listed in Indonesian Stock Exchange during three years. The sample was selected using the cluster sampling method amounted to 27 companies. Data processing methods were performed using EViews. The results showed that financial leverage, human capital efficiency, and structural capital efficiency have an influence on firm performance, while capital employed efficiency and financial leverage moderated by competitive strategies have no influence on firm performance.  Keywords: Financial Leverage; Intellectual Capital; Competitive Strategies; Firm Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE SEBELUM DAN SELAMA PANDEMI COVID-19 Viena Halim; Yohanes
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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

Abstract

The purpose of this research is to obtain empirical evidence on these factors are the variables of commisioner independent, committe audit, profitability, leverage, company size, sales growth and tax avoidance. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. There were 168 manufacturing companies that are listed from 2018 to 2020. Samples are obtained through purposive sampling method. The sample taken for this research is 70 companies, so that the total data used as the research sample was 210. The analysis method used in this research is multiple regression.This results of this research that profitability and leverage have a significant influence on tax avoidance. Meanwhile, commisioner independent, audit committee, company size, sales growth has no effect on tax avoidance. Profitability has an effect on tax avoidance because if the company has a high profit, the company will try to reduce tax expense by tax avoidance, so that the profit earned by the company can still be maximized. The results of this study are in line with agency theory which states that managers have the hope of being able to increase profits or high company profitability because of the benefits obtained, namely getting compensation from the principal (company owner). The principal does not want the company to do tax avoidance, but the manager wants to do it to keep getting optimal profit so that the manager can get compensation from the principal. Leverage has an effect on tax avoidance because the increasing level of corporate debt will increase the amount of debt from third parties, with an increase in the amount of debt it will increase interest costs and will make the tax expense paid decreases. So that the use of debt by the company can be used for tax savings by obtaining incentives in the form of interest expense which will be a deduction from taxable income. The results of this study are in line with the trade off theory which states that if a company uses debt as its financial funding, it will provide benefits to reduce the company’s tax costs, because according to the company, debt has a fixed burden, namely interest costs. Interest costs are part of the burden that reduces the company’s taxable income (deductible expense) so that using debt will provide a positive relationship with tax avoidance actions taken by the company. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Size, Independent Commissioners, Audit Committe.
Insentif Pajak PMK 86/2020, Norma Subjektif, Modernisasi Sistem Perpajakan Dan Kepatuhan Wajib Pajak UMKM Gabrielle Merry Yobelia Yobelia; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

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

Abstract

The purpose of this study is to examie the effect of PMK 86/ 2020 tax incentives, subjective norms, and modernization of the tax system on MSME taxpayer compliance during the COVID-19 pandemic in Tangerang City. From 105 samples in the age category and NPWP ownership category, it have been found that: 1) the PMK 86/ 2020 tax incentives has a positive effect on the compliance level of MSME taxpayers in Tangerang City during the COVID-19 pandemic, 2) subjective norms has a negative effect on the level of compliance of MSME taxpayers in Tangerang City during the COVID-19 pandemic, and 3) the modernization of the taxation system has a positive effect on the level of taxpayer compliance in Tangerang City during the COVID-19 pandemic.   Keywords: Tax incentives, subjective norms, modernization of the tax system, and taxpayer compliance
Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

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

Abstract

Entering the 21st century, there has been an increase in white-collar crime both in quantity and quality in various parts of the world. White-collar crime is synonymous with various frauds committed by business and government professionals characterized by fraud, concealment, or breach of trust and is not dependent on the application of threats of violence or physical force. The internal control system, which has been very popular and is believed by many parties to prevent various violations, is a blunt weapon to expose various forms of certain white-collar crimes. This is because certain types of white collar crimes often involve the top leaders of an organization that has high authority in the organization, even though the person functions as a guardian of the rules in the internal control system that is applied. Bearing in mind the weaknesses of the internal control system and the increasing white collar crime, various countries and business associations have made various prevention efforts and have increasingly increased the demand for a good governance system. The violation reporting mechanism can be one of the elements that can be relied upon in a good governance system. It is recognized that whistleblowers have given a very important role in exposing various major crime scandals. The population in this study are employees of private companies located in Jakarta. The research data was obtained from distributing questionnaires directly to respondents or via email. The research sample is non random selected in convenience. The results showed subjective norms had a positive and significant effect on intentions of reporting violations, while attitudes and behavioral control perceived positive but not significant effect on intentions of reporting violations.   Keywords: intentions of reporting violations, attitudes, subjective norms, perceived behavioral control.

Page 47 of 48 | Total Record : 478

 44   45   46   47   48 

Filter by Year

2001 2023


Reset
Filter By Issues
All Issue Vol. 23, No. 1, Januari - Juni 2023 Vol. 22, No. 2, Juli - Desember 2022 Vol. 22 No. 1, Januari - Juni 2022 Vol. 21 No. 2, Juli - Desember 2021 Vol. 21 No. 1, JANUARI - JUNI 2021 Vol. 20 No. 2, JULI - DESEMBER 2020 Vol. 20 No.1, JANUARI - JUNI 2020 VOL. 19, NO. 2, JULI - DESEMBER 2019 VOL. 19 NO. 1 JANUARI-JUNI 2019 VOL. 18 NO. 2 JULI-DESEMBER 2018 VOL. 18 NO. 2 JULI-DESEMBER 2018 VOL. 18 NO. 1A JANUARI-JUNI 2018 Vol. 18 No. 1, Januari - Juni 2018 VOL. 18 NO. 1A JANUARI-JUNI 2018 VOL. 17 NO. 2 JULI-DESEMBER 2017 VOL. 17 NO. 2 JULI-DESEMBER 2017 VOL. 17 NO. 1 JANUARI - JUNI 2017 VOL. 17 NO. 1 JANUARI - JUNI 2017 VOL. 16 NO. 2 JULI-DESEMBER 2016 VOL. 16 NO. 2 JULI-DESEMBER 2016 VOL. 16 NO. 1 JANUARI-JUNI 2016 VOL. 16 NO. 1 JANUARI-JUNI 2016 VOL. 15 NO. 2 JULI-DESEMBER 2015 VOL. 15 NO. 2 JULI-DESEMBER 2015 VOL. 15 NO. 1 JANUARI-JUNI 2015 VOL. 15 NO. 1 JANUARI-JUNI 2015 VOL. 14 NO. 2 NOVEMBER 2014 VOL. 14 NO. 2 NOVEMBER 2014 Vol. 14 No. 1 April 2014 Vol. 14 No. 1 April 2014 Vol. 13 No. 2 November 2013 Vol. 13 No. 2 November 2013 vol. 13 no. 1 April 2013 vol. 13 no. 1 April 2013 vol. 12 no. 2 November 2012 vol. 12 no. 2 November 2012 vol. 12 no. 1 April 2012 vol. 12 no. 1 April 2012 vol. 11 no. 2 November 2011 vol. 11 no. 2 November 2011 vol. 11 no. 1 April 2011 vol. 11 no. 1 April 2011 vol. 10 no. 3 September 2010 vol. 10 no. 3 September 2010 vol. 10 no. 2 Mei 2010 vol. 10 no. 2 Mei 2010 vol. 10 no. 1 Januari 2010 vol. 10 no. 1 Januari 2010 vol. 9 no. 3 September 2009 vol. 9 no. 3 September 2009 vol. 9 no. 2 Mei 2009 vol. 9 no. 2 Mei 2009 vol. 9 no. 1 Januari 2009 vol. 9 no. 1 Januari 2009 vol. 8 no. 3 Sepetember 2008 vol. 8 no. 3 Sepetember 2008 vol. 8 no. 2 Mei 2008 vol. 8 no. 2 Mei 2008 vol. 8 no. 1 Januari 2008 vol. 8 no. 1 Januari 2008 vol. 7 no. 3 September 2007 vol. 7 no. 3 September 2007 vol. 7 no. 2 Mei 2007 vol. 7 no. 2 Mei 2007 vol. 7 no. 1 Januari 2007 vol. 7 no. 1 Januari 2007 vol. 6 no. 3 September 2006 vol. 6 no. 3 September 2006 vol. 6 no. 2 Mei 2006 vol. 6 no. 2 Mei 2006 vol. 6 no. 1 Januari 2006 vol. 6 no. 1 Januari 2006 vol. 5 no. 3 Sseptember 2005 vol. 5 no. 3 Sseptember 2005 vol. 5 no. 2 Mei 2005 vol. 5 no. 2 Mei 2005 vol. 5 no. 1 Januari 2005 vol. 5 no. 1 Januari 2005 vol. 4 no. 3 September 2004 vol. 4 no. 3 September 2004 vol. 4 no. 2 Mei 2004 vol. 4 no. 2 Mei 2004 vol. 4 no. 1 Januari 2004 vol. 4 no. 1 Januari 2004 vol. 3 no. 3 September 2003 vol. 3 no. 3 September 2003 vol. 3 no. 2 Mei-Agustus 2003 vol. 3 no. 2 Mei-Agustus 2003 vol. 3 no. 1 Januari-April 2003 vol. 3 no. 1 Januari-April 2003 vol. 2 no. 3 September-Desember 2002 vol. 2 no. 3 September-Desember 2002 vol. 2 no. 2 Mei-Agustus 2002 vol. 2 no. 2 Mei-Agustus 2002 vol. 1 no. 2 September-Desember 2001 vol. 1 no. 2 September-Desember 2001 vol. 1 no. 1 (2001) vol. 1 no. 1 (2001) More Issue