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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 246 Documents
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Pengaruh Kompensasi Dan Komunikasi Interpersonal Terhadap Kinerja Karyawan Melalui Semangat Kerja Maridha, Vricillia Jihan; Kustini, Kustini
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1826

Abstract

This study aims to analyze the effect of the compensation model and interpersonal communication on the performance of CV Rizky Trans Jaya employees through morale. Work spirit which is still indicated to be low is a problem for CV Rizky Trans Jaya. The population in this study were all truck drivers who were employees of CV Rizky Jaya Trans and a sample of 36 people. This study uses the method of distributing questionnaires in the form of a questionnaire as a data collection method and using Smart PLS as a data analysis tool. The results of this study found that compensation has a positive but not significant effect on work morale, interpersonal communication has a positive and significant effect on work morale. compensation has a positive but not significant effect on employee performance, interpersonal communication has a positive and significant effect on employee performance, morale has a positive and significant effect on employee performance, compensation through morale has a positive but not significant effect on employee performance, interpersonal communication through work morale positive and significant effect on employee performance.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Manjemen Laba Nuruddin, M Achmad; Rohmatunnisa, Layly Dwi
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1308

Abstract

The purpose of this study was to determine the effect of profitability, company size and capital structure on earnings management in the company's financial statements. This survey uses data from 72 of 24 samples of companies listed on the Indonesia Stock Exchange between 2019 and 2021. This research uses quantitative research. The data used in this research is secondary data in the form of financial reports and annual reports. The statistical method used in this research is multiple regression method. Research result shows that profitability and firm size have a significant effect on earnings management, while capital structure has no significant effect on earnings management.
Analisis Laba Bersih Pada Masa Pandemi Covid 19 dari Faktor Modal Kerja dan Penjualan Bersih Rizka, Inda Noferani; Defitri, Siska Yulia; Wahyuni, Lili
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1385

Abstract

This research aims to prove the effect of working capital and net sales on net profit during the Covid-19 pandemic. The type of research that the author uses is associative quantitative research. Sampling used the purposive sampling method. The population in this study used 14 food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021, with a sample size of 56 companies that met the criteria. The analysis method uses the SPSS version 22 for Windows statistical application. The results of this research show that working capital and net sales influence the net profit obtained by food and beverage companies during the Covid-19 pandemic
Pengaruh Debt Equity Ratio Terhadap Harga Saham Dimoderasi Oleh Earning Per Share Bagaskara, Doni Yusuf; AC, Ali Mauludi
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.899

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) on stock prices with Earning Per Share (EPS) as a moderating variable. The population of this study is a manufacturing company in the food and beverage industry sub-sector which is listed on the Indonesia Stock Exchange. The sample used is a company with financial statements and annual reports containing information on DER, Stock Prices, and EPS from 2018 to 2020 totaling 51 samples. The analysis technique used is the outer model to test the value of each variable and the inner model to examine the relationship between variables. Data analysis using SmartPls software. The results showed that the Debt to Equity Ratio (DER) had no effect on stock prices. And also Earning Per Share (EPS) is not able to affect the relationship Debt to Equity Ratio (DER) to stock prices.
Pengaruh Good Corporate Governance terhadap Manajemen Laba dengan Tax Avoidance sebagai variabel intervening nadila, julinda putri; Suhartini, Dwi
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.993

Abstract

Tujuan dari penelitian yaitu untuk mengetahui pengaruh good corporate governance terhadap manajemen laba dengan tax avoidance sebagai variabel intervening pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pemilihan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 30 peerusahaan. Teknik analisis pada penelitian ini menggunakan metode analisis regresi berganda dan analisis jalur untuk menguji variabel intevening dalam model penelitian. Hasil dari penelitian ini mengatakan bahwa jumlah proporsi komite audit dapar menekan praktik manajemen laba. Selain itu, proporsi komite audit yang efektif dapat membatasi adanya laba dengan melakukan penghindaran pajak yang tidak melanggar hukum. Namun, hasil studi belum membuktikan bahwa komisaris independen memberikan kontribusi praktik manajemen laba meskipun ada kebijakan tax avoidance.
Eksistensi Perempuan Madura Dalam Pembangunan Daerah Berbasis Berkelanjutan (Sdgs) Di Sektor Pariwisata Terhadap Pertumbuhan UMKM Ibnullah, Moh Imam; Hayati, Nur; Musyarofah, Siti; Djasuli, M
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1838

Abstract

This study aims to see how the involvement and role of Madurese women in sustainable regional development (SDGs) in the tourism sector of Sumenep Regency, namely Lombang Beach, Slopeng Beach and the Keraton Museum on the growth of MSMEs and PAD. Where many studies show that there is gender inequality that occurs in various sectors including the tourism sector which is actually contrary to the fifth goal of the SDGs, namely gender equality. This study uses a qualitative method with a case study approach and uses interviews and observations as data collection techniques. This study identifies the role or involvement of Madurese women divided into 4, namely 1) women at the management level, 2) women at the service/facility level 3) women at the promotion level 4) women at the MSME business unit manager level.
Faktor-Faktor yang Mempengaruhi Undeprricing Saham pada Perusahaan Non Keuangan yang Melakukan Initial Public Offering (IPO) Kamila, Tasya; Fitriasuri, Fitriasuri
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1051

Abstract

The underpricing phenomenon is a condition when stock price in primary market (IPO) is lower than that stock price in secondary market. This study aims to analyze the effect of profitability, liquidity, financial leverage, firm size, share offering percentage, underwriter reputation and auditor reputation to the level of underpricing of share in non financial companies that conduct initial public offering on Indonesia Stock Exchange for the 2019-2021 period. The samples were 109 non financial companies which has been selected by using the pusposive sampling technique. This study uses quantitative analysis techniques with multiple linear regression with the help of SPSS. The study results showed that firm size, share offering percentage and underwriter reputation had significant influence to the level of underpricing where as profitability, liquidity, financial leverage and auditor reputation had did not significantly influence on the level of underpricing.
Pengaruh Kemanfaatan, Risiko, Kepercayaan, dan Kemudahan Terhadap Minat Pengguna Uang Elektronik Susanti, Hevi; Saputra, Agung Joni
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.779

Abstract

This research aims to examine the influence of usefulness, risk, trust, and perceived ease of use on interest in using electronic money. The population in this research is the people of Batam City who use electronic money in Batam City. The sample in this study amounted to 180 respondents. perceived usefulness, perceived risk, trust and convenience influence interest in using electronic money by showing the sig value. F (Statistics) of 0.000 is smaller than the significance level of 0.05 and the calculated F value is > from F table, namely 70,384 > 2.42. usefulness influences interest in using electronic money, risk influences interest in using electronic money, trust influences interest in using electronic money, and convenience influences interest in using electronic money, perceived usefulness, perceived risk, trust and perceived ease simultaneously influence interest in using electronic money in Batam City .
Kepemilikan Keluarga, Leverage, dan Pengungkapan CSR terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi Sagina, Debby Mutiara; Leniwati, Driana; Haryanti, Agustin Dwi; Wicaksono, Agung Prasetyo Nugroho
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1903

Abstract

This study aimed to analyze the effect of family ownership, leverage, and corporate social responsibility disclosure on tax avoidance with institutional ownership as a moderating variable. Determination of the number of samples using a purposive sampling method. The method used is a quantitative descriptive approach.  Data analysis was carried out using Smart PLS 3.2.9. The results of hypothesis testing show that family ownership and leverage affect tax avoidance, while corporate social responsibility does not affect tax avoidance. Then, the leverage value will increase tax avoidance in the company if the interest expense arising from the use of debt is included in the expense, which can reduce taxable income. Institutional ownership can strengthen the influence of family ownership, leverage, and corporate social responsibility on tax avoidance. This is because institutional ownership owns 98% of the company research sample. This means the proportion of share ownership from institutional parties is quite high
Pengaruh Green Accounting dan Material Flow Cost Accounting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Agatha, Sherina Natasya; Widoretno, Astrini Aning
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1664

Abstract

This research aims to examine and illustrate the effect way of green accounting andmaterial flow cost accounting (MFCA) on company value through profitability incompanies in the basic and chemical industry sector in 2018-2021. The populationin this study is companies in the basic and chemical industry in BEI totalling 13companies according to sample criteria, with a research period 4 years then samplein this study is 52 sample. This study used a quantitative methodology, usingsecondary data in the form of annual reports of basic and chemical industrycompanies. Data utilized in this research using purposive sampling techniques anddata analysis using Smart PLS. The results of this study indicate that neither greenaccounting and MFCA have no affect on company value, while either greenaccounting and MFCA have an effect on profitability. Green accounting and MFCAhave no affect on company value through profitability

Page 17 of 25 | Total Record : 246

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