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Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

akuntansi
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Published by Universitas Serang Raya

ISSN : 23392436 EISSN : 25495968 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.

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Articles 5 Documents

Search results for , issue "Vol 1, No 2 (2015)" : 5 Documents clear

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN FINANCIAL PERFORMANCE TERHADAP STOCK RETURN PERUSAHAAN INDEKS LQ-45 BURSA EFEK INDONESIA PERIODE 2008-2012 Khoifin, Kiki; Umdiana, Nana
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility disclosure dan financial performance dengan menggunakan net profit margin dan earning per share terhadap stock return. Penelitian ini dilakukan pada perusahaan yang tergabung dalam Indeks LQ-45 Bursa Efek Indonesia yang memublikasikan corporate social responsibility dan kinerja keuangan perusahaan dalam laporan tahunan. Data yang dianalisis adalah data sekunder antara tahun 2008-2012. Sampel yang diperoleh dalam penelitian ini sebanyak 6 perusahaan, terdiri dari perusahaan pertambangan, perkebunan dan energi. Dalam penelitian ini alat analisis yang digunakan adalah statistik deskriptive, uji asumsi klasik, analisis regresi berganda dan uji statistik. Hasil penelitian ini menunjukan bahwa variabel corporate social responsibility disclosure memperoleh nilai signifikansi sebesar 0,141 > 0,05dan t-hitung < t- tabel (1,517 < 1,6973). Variabel net profit margin menunjukan nilai signifikansi sebesar 0,996 > 0,05dan t-hitung < t-tabel (0,005 < 1,6973). Variabel earning per share menunjukan nilai signifikansi sebesar 0,486 > 0,05 dan t-hitung < t-tabel (-0,707 < -16973). Nilai output SPSS F hitung < F tabel (0,956 < 2,96) dan nilai signifikansi > 0,05 (0,428 > 0,05). Dengan demikian dalam penelitian ini tidak terdapat pengaruh yang signifikan antara corporate social responsibility disclosure dan financial performance terhadap stock return baik parsial maupun simultan. Kata Kunci : Corporate Social Responsibility Disclosure, Financial Performance, Stock Return.

CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Zulfikar, Rudi; Rosiana, Rita; Naisah, Ratu Ayu
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report, multiplregresion is used to analyze the data. This research find, that Board of Directors size, institusional ownership and eduaction background members of audit committee are significant factors to internal control disclosure. Keywords : corporate governance, internal control disclosure

PENGARUH DUKUNGAN REKAN KERJA DAN ETIKA PROFESIONAL TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAKARTA Maulita, Dian
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

This research is aimed at measuring the causal influence of a variable on performance. The data used is primary data, data collection techniques by distributing questionnaires. The sampling technique used is simple random sampling. The population in this study is the auditors who work in public accounting firms in Jakarta and sample amounted to 83 people. The experiment was conducted on 8 Kantr Public Accountants in Jakarta. Data from the results of questionnaires processed using SPSS thus obtained in the form of multiple regression equation.From the results of the t test calculation, obtained t> t table ie 10 619> 1,671 while sig.t <? 5% ie 0.000 <0.05, it can be concluded peer support variables significantly influence the performance of auditors. From the results of the t test calculation, obtained t> t table ie 8483> 1671 while sig.t <? 5% ie 0.000 <0.05, it can be concluded professional ethics variables significantly influence the performance of auditors. From the results of test calculations f, obtained Fhitung> Ftabel ie 425 890> 3:11 while sig.f <? 5% ie 0.000 <0.05, it can be concluded that there is significant influence between peer support and professional ethics on the performance of auditors. Multiple correlation Motede stated that the correlation between peer support and professional ethics on the performance of the auditor is a strong and positive relationship, which if peer support and professional ethics increases then be followed by an increase in auditor performance. Keywords: Support co-workers, professional ethics, performance.

ANALYSIS EFFECT OF INFLATION RATES, INTEREST RATES, EXPORTS AND IMPORTS TO VALUE OF CURRENCY EXCHANGE RATE OF RUPIAH AGAINST UNITED STATES DOLLARS 1998 â€“ 2012 Hidayat, Dayat; Usman, Ari
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

This research aimed to determine the development of the exchange rate, the extent to which Indonesia can repair and recover the economy after the financial crisis of 1998 to the present. The data used in the form of quantitative data, namely exchange rate, inflation rates, interest rates, exports and imports from 1998 to 2012 to process the data used SPSS version 20 and helps by computer. Based on estimates obtained significant value for the inflation of 0,260 or 0,260 > 0.05, this means that the rate of inflation but no significant effect on the exchange rate on the dollar value of the United States in 1998-2012. While the value for the interest rate obtained at 0.963 or 0.963 > 0.05, this means that the interest rate but no significant effect on the exchange rate on the dollar the United States in 1998-2012. As for the value of exports and imports respectively show the figure of 0.174 or 0.174 > 0.05 and 0.123 or 0.123 > 0.05, which means that exports and imports, but no significant effect on the exchange rate on the dollar value of the United States in 1998-2012. Based on calculations, the significant value of 0.112 or 0.112 > 0.05 (5%) which means that independent variables are inflation, interest rates, exports and imports together, but no significant effect on the exchange rate on the dollar value of the United States. R value of 0.705, which means that the correlation between the variables of inflation, interest rates, imports and exports to the exchange rate is equal to 0.705. In this case there is a close relationship since the value of R approaches 1, while the coefficient of determination or R Square (R2) of 0.497, which means the percentage contribution of variables influence inflation, interest rates, imports and exports to the exchange rate on the dollar value of the United States amounted to only 49.7%, while the remaining 51.3% is influenced by other variables not included in this research. Keywords : Financial Crisis, Exchange Rate, Inflation, Interest Rate.

PENGARUH DISCRETIONARY ACCRUAL, BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA Anjani, Anjar Putri; Malik, Abdul
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk mengetahui pengaruh discretionary accrual, beban pajak tangguhan dan beban pajak kini terhadap manajemen laba pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan data sekunder yaitu laporan keuangan pada perusahaan manufaktur bidang makanan dan minuman yang tercatat di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 6 perusahaan dengan menggunakan metode purposive sampling dan dianalisis dengan SPSS versi 16. Pengujian hipotesis menggunakan uji simultan (uji F). Hasil pengujian hipotesis menunjukan bahwa discretionary accrual, beban pajak tangguhan dan beban pajak kini tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci : beban pajak kini, beban pajak tangguhan, discretionary accrual, manajemen laba.

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