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INDONESIA
Akuisisi : Jurnal Akuntansi
Published by Universitas Muhammadiyah Metro
ISSN : 19786581     EISSN : 24772984     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 15, No 2 (2019)" : 5 Documents clear
Pengaruh Kualitas Sistem Mobile Banking terhadap Laba Bersih dengan Penggunaan Sebagai Variabel Intervening Taufan Adi Kurniawan; Dewi Kusuma Wardani; Ely Jupita Lestari
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.389

Abstract

The main objective of this study is to determine whether the quality of the system can affect the net benefits of using mobile banking both directly and through the variable of mobile banking usage. The type of data used is primary data. The data is taken from distributed questionnaire to BRI bank customers in Yogyakarta using mobile banking services. The sampling method used is convenience sampling. Data were analyzed using Partial Least Squares (PLS) available in SmartPLS 3.0 software application. the results of this study indicate that the quality of the system has a positive effect on usage. System benefits have a direct positive effect on net benefits. Usage is not an intervening variable in the relationship of system quality to net benefits.
Pengaruh Manajemen Laba, Umur Perusahaan dan Leverage Terhadap Tax Avoidance Nur Indah Permatasari
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.405

Abstract

The main objective in this study is to determine whether earnings management, company age has a positive effect on tax avoidance and leverage has a negative effect on tax avoidance. The type of data used is secondary data. This study uses secondary data obtained from annual reports of manufacturing companies that have been on the Stock Exchange during 2014-2017. The sampling method used was puposive sampling. Data were analyzed using SPSS version 21. The results showed that earnings management had a positive effect on tax avoidance. While the company's age and leverage have no effect on tax avoidance.
Pengaruh Free cash flow, Kepemilikan Institusional, Profitabilitas dan Leverage Tehadap Kebijakan Dividen Tunai Pada Perusahaan Property dan Real estate yang Terdaftar di Bursa Efek Indonesia Syelly Wulandari; Nita Priska Ambarita; Mia Dwi Puji Wahyuni Darsono
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.429

Abstract

This research aims to examine and analyze the effect of free cash flow, institutional ownership, profitability and Leverage on dividend policy by using an approach multiple regression model. The proxies used to measure the financial elements are free cash flow, institutional ownership, Return on Assets and debt to equity ratio. The population in this research is property and real estate  companies listed in Indonesia Stock Exchange for six years (2014-2019). Election sample procedure uses purposive sampling and the result are existed 5 companies that fulfill criteria so that amount of data studied by 30 data. The results of this research show that free cash flow, institutional ownership and profitability have a significant effect on dividend policy proxied by Dividend payout ratio. Leverage which is measured by debt to equity ratio hasn’t a significant effect on dividend policy. Free cash flow has a positive effect on dividend policy. Institutional ownership has a positive effect on dividend policy. Profitability which is measured by Return on Assets has a negative effect on dividend policy. The predictive ability of these variabel on dividend policy is 49,6% as shown by the amount of R square, while 50,4% is affected by the other factor which is not included in the research model.
Pengaruh Kepemilikan Domistik, Kepemilikan Asing, Ukuran Dewan Komisasris, Komisaris Independen dan Ukuran Perusahaan Terhadap Transparansi Tata Kelola Perusahaan Muhammad Ridho Al Amin
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.458

Abstract

Tujuan penelitian ini adalah untuk menganalisis serta mendapatkan bukti empiris mengenai pengaruh kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris, komisaris independen dan ukuran perusahaan terhadap transparansi tata kelola perusahaan.Populasi pada penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2015-2017. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Setelah melewati serangkaian penyesuaian dengan kriteria dari teknik pengambilan sampel maka diperoleh sebanyak 86 perusahaan, dan jumlah sample selama tiga tahun adalah 258.Hasil penelitian ini menunjukkan bahwa kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris dan ukuran perusahaan berpengaruh positif terhadap transparansi tata kelola perusahaan, yang berarti bahwa semakin besar kepemilikan domestik, kepemilikan asing, ukuran dewan komisaris serta ukuran perusahaan maka semakin tinggi dan semakin ketat pengawasan terhadap pihak manajemen sehingga meningkatkan transparansi tata kelola perusahaan. Lebih lanjut variabel komisaris independen dalam penelitian ini tidak berpengaruh terhadap transparansi tata kelola perusahaan.
Pengaruh Komisaris Independen dan Karakteristik Komisaris Audit Terhadap Internet Financial Reporting Disclosure Rudi Zulfikar
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.385

Abstract

This study aimed to analyze the influence of the proportion of Independent Commissioner and the characteristics Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commissioners. Characteristics of the Audit Committee is proxied by the size, Audit Committee’s meeting frequency, the Audit Committee expertise in accounting / financial, and the independent parties of the Audit Committee’s proportion. Internet financial reporting disclosure is measured by the disclosure items required under the Bank Indonesia Regulation No. 7/50/PBI/2005.                   The sample in this research were 90 companies, and samples used in this study were banking companies listed in Bank Indonesia during the years 2011-2014. Statistical method used is multiple regression analysis. Based on the test results show that the proportion of independent commissioner, had no effect to internet fianncial reporting disclosure. And then, the characteristics of an audit committee comprised of several proxies which are the size of the Audit Committee, Audit Committee’s meeting frequency, Audit Committee expertise in financial / accounting, and the independent parties of the Audit Committee had a positive and significant effect to the internet financial reporting disclosure. Size as control variabel had a positive and significant effect to the internet financial reporting disclosure.

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