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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 7 No 1 (2018): Edisi Februari" : 7 Documents clear
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP KOEFISIEN RESPON LABA Muhammad Nurkholis, Carmel Meiden
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.452

Abstract

The purpose of this research is to measure the influence of disclosure corporate social affected to earnings response coefficients, especially in companies listed in Indonesia Stock Exchange in the year 2007-2011. Corporate Social Responsibility (CSR) disclosures is the independent variable of this research, with leverage and size as control variables. Measurement of CSR disclosures is based on the index Global Reporting Initiative (GRI) G3 2006. Object research used 7 companies in the Indonesia Stock Exchange (IDX) that have sustainability reports in the period 2007-2011, the end of the fiscal year or fiscal month December and has a publication date of the financial statements, with the total sample for five years as many as 35. Analysis technique used are F-Test, t-Test, and R2, and multiple regression analysis. CSR disclosures have positif effect to earnings response coefficient not significantly on α = 5% both model I and model II. In summary, the result of this research not found proper evidence that CSR disclosures has negative effect to earnings response coefficient. Keyword: Corporate Social Responsibility Disclosure, Earnings Response Coefficient, GRI
ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING Vincensia Arinda, Sugi Suhartono
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.453

Abstract

Accounting information in the form of financial statements is expected to describe the actual condition of the company. Information such as profitability, tax avoidance, company value is one of the many information used in measuring company performance. The grand theories of this research are agency theory and signal theory.The population in this research are 9 manufacturing companies listed in Indonesia Stock Exchange 2011-2015, into a total of 45 samples of the company. Data analysis techniques used are pooling test, classical assumption test, descriptive statistical test, F-test, t-test, and coefficient determination of R square. And data obtained from www.idx.co.id and www.finance.yahoo.com. This research proven that there is enough evidence that profitability affects to tax avoidance, there is not enough evidence that profitability affects relevance to company value, there is sufficient evidence that tax avoidance affects to company value, and there is enough evidence that tax avoidance is a mediation between profitability and company value. Key words: Profitability, Tax Avoidance, Company Value
DAMPAK KINERJA LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL Erva Wartina, Prima Apriweni
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.454

Abstract

The company's obligation is not only to seek profit but also to do social responsibility (CSR). For companies that use natural resources in operational activities, it is appropriate to conduct CSR activities and disclose them in annual reports. This study aims to determine whether environmental performance, institutional and public share ownership, leverage, size and growth of the company affect the disclosure of CSR. Sample of the research is 25 agricultural and mining companies listed in Indonesia Stock Exchange (IDX) over a period of 4 years (2013-2016). While the analysis to be used are equality coefficient test, classical assumption test, multiple linear regression analysis, and statistic test.The results of this study concluded there is sufficient evidence on the variables of environmental performance and firm size affecting CSR disclosure, whereas in institutional ownership variables, public ownership, leverage, and corporate growth there is not enough evidence of these variables affecting CSR disclosure. Keyword: CSR Disclosure, Institutional Ownership, Public Ownership, Leverage, Size Firm
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Shinta Kasin, Rizka Indri Arfianti
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.455

Abstract

Timeliness of financial reporting aims to provide information on the financial position, performance, and changes in the company's financial position on time before losing its ability in economic decision-making. The information in the financial statements is said to be useful when available on time when needed. The purpose of this study is to determine the effect of profitability, leverage, and company size on timeliness. The research method used is logistic regression analysis method. The sampling technique used is purposive sampling method. The samples used are 87 manufacturing companies listed on the BEI in 2014-2016 with a total of 261 data. The analysis used in this study using SPSS version 20. The results showed that profitability had a significant positive effect on timeliness at α = 5% with p-value of 0.0275, leverage did not significantly influence p-value value 0.4995, and firm size also no significant effect on timeliness with p-value of 0.350. The conclusion of this study is that there is sufficient evidence that companies with high profitability tend to be timely in delivering financial statements and there is not enough evidence of companies that have low leverage and small company size tend to be timely in delivering financial statements. Keywords: Timeliness, Profitability, Leverage, Firm Size
PENGARUH AUDIT TENURE, DEBT DEFAULT, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Novita Sari, Yustina Triyani
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.456

Abstract

An audit opinion of going concern is an audit opinion issued by the auditor to ascertain whether a certain company can still maintain its survival for a year coming. The variables used in this research are the audit tenure, debt default, audit quality and audit opinion. These objects of research are 23 companies operate in industry sector (manufactur) which is listed in Indonesia Stock Exchange (IDX) during period 2011-2016. For hypothesis testing result show that audit tenure does not have sufficient evidence of significant effect on the audit opinion of going concern, debt default does not have sufficient evidence of significant effect on the audit opinion of going concern audit opinion of going concern, quality audit does not have sufficient evidence of significant effect on the audit opinion of going concern the audit opinion of going concernand audit opinion there is liable to audit opinion from previous year of going concern. Keywords: Audit Opinion Of Going Concern, Audit Tenure, Debt Default, Quality Audit, And Audit Opinion From Previous Year
PENILAIAN KECURANGAN: PENGALAMAN, PELATIHAN DAN TINDAKAN SUPERVISI Michael Prasetya D, Mulyani
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.457

Abstract

The auditor's inability to detect fraud, is not up to the expectations of financial statement users. Experiences, Training and Supervision Measures are the 3 most important essential components an auditor must have in a fraudulent area..The purpose of this research are to conduct research to prove whether experience, training and supervision actions affect the assessment of fraud.The survey method with questionary used in this reasarch. The object of this research are auditors who worked in one of the big four Accounting Firms in Jakarta. The sampling technique used is purposive sampling. The result of this research shows that the variable of experience, training and supervision actionhave positive influence to the variable of fraud detection. Keyword: Auditor Experience, Training  , Supervision Action  and Fraud Detection
RELEVANSI NILAI LEVERAGE, DIVIDEN, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016 Ericson Wijaya, Amelia Sandra
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.458

Abstract

Financial statements that have good value relevance can be a benchmark for an enterprise's value increase that can increase stock prices. Accounting information in the form of financial statements is expected to describe the actual condition of the company. Accounting information such as financial statement hopefully can describe the actual condition of the company.This research aims to analyze the influence of the value relevance of accounting information contained in leverage, dividend, and profitability to stock prices. Clean surplus theory is talking about predicting and analyzes function of financial statement. Market efficient theory is talking about quality of the information itself. And signaling theory is talking about how the information impacts the community. The object of this study was 25 companies who registered in manufacturing industries that listed at Indonesia Stock Exchange for the year 2014-2016. Tools that be used for data analysis in this research are pooling, classical assumption, statistic descriptive test, F-test, t-test, and coefficient determination of R square by using SPSS 20.0 . This research shows that leverage doesn’t have a value relevance to the share price, dividend doesn’t have a value relevance to the share price, and profitability has a value relevance to the share price. Keyword : Value Relevance, Leverage, Dividend, Profitability

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