Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
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.
Articles
249 Documents
<![CDATA[ANALISIS PENGARUH ARUS KAS BERSIH DAN LABA TERHADAP SAHAM SYARIAH ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Denny putri Hapsari]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v3i1.196
<![CDATA[Penelitiani ini bertujuan untuk mengetahui Pengaruh Arus Kas Bersih dan Laba terhadap Harga Saham Syariah. Bursa Efek Indonesia pada saham-saham syariah yang termasuk kedalam Jakarta Islamic Indexs sektor makanan dan minuman 2013-2014 dengan menggunakan metode purposive sampling. Didapatkan 22 perusahaan sebagai sampel penelitian. Metode analisis yang digunakan adalah regresi berganda untuk menganalisis pengaruh variable independen terhadap variable dependen baik secara parsial maupun simultan. Hasil pengujian menunjukan bahwa Arus Kas bersih memiliki pengaruh negatif terhadap harga saham syariah meskipun tidak berpengaruh signifikan, Laba memiliki pengaruh yang positif terhadap harga saham syariah, meskipun pengaruhnya tidak terlalu besar..hal ini mendikasikan bahwa investor akan lebih memilih informasi laba dalam mengambil keputusan di bandingan dengan arus kas untuk berinvestasi. Kata Kunci : Arus Kas bersih, Laba, Harga Saham Syariah]]>
<![CDATA[Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure ]]>
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Rita Rosiana]]>;
<![CDATA[Muhamad Samudi Samudi]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v2i1.188
<![CDATA[This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect. Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder]]>
<![CDATA[ANALISIS LAPORAN REALISASI ANGGARAN DENGAN MENGGUNAKAN RASIO EFEKTIVITAS DAN RASIO EFISIENSI PADA KANTOR BADAN PERIJINAN TERPADU DAN PENANAMAN MODAL KABUPATEN SERANG ]]>
<![CDATA[Rukayah Rukayah]]>;
<![CDATA[Nugrahini Kusumawati]]>;
<![CDATA[Raden Irna Afriani]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v4i2.246
<![CDATA[One of the main pillars of a country's economy is the accountability of the stakeholders. In advanced societies of civilization, such accountability is insufficient with oral reports, but should be supported by written accountability reports. Presentation of financial statements is one of written accountability for the financial performance that has been achieved.The aim of this research is how to know financial performance of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang is analyzed from LRA 2014 2016 using effectivity ratio and efficiency ratio.The research method used is descriptive quantitative approach. The results of the research show that average effectiveness ratio from 2014-2016 102% is very effective. This is because the realization of local retribution revenue has increased from year to year. The ratio of efficiency of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serangshowed that the average efficiency ratio is 92%,its mean that less efficient. This is because operational expenditure and capital expenditure increase every year. Based on the result of research that financial performance of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang. Keywords : Effectivity Ratio, Efficiency Ratio]]>
<![CDATA[PENGARUH KANDUNGAN INFORMASI LABA, ARUS KAS OPERASI, DEVIDEN, UKURAN PERUSAHAAN DAN TINGKAT INFLASI TERHADAP ABNORMAL RETURN ]]>
<![CDATA[Nana Umdiana]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 1 (2014) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v1i1.179
<![CDATA[Object of this research find the effect of profit information, cash flow of operation, deviden, size firm and inflation to Abnormal Return. The Sample of this research is the industrial sector consumption Manufacturing company listed on the Jakarta Stock Exchange in 2008-2012 by using the method purposive sampling. There were 6 companies for sampel this research. Analysis method used is multiple regression, this for analysis effect of independen variable to dependen variable, to parsial or simultan. The test results showed that information affect the earnings and dividend increase to abnormal return. This study failed to explain the effect of operating cash flow, company size and inflation of the abnormal return. this indicates that investors will prefer informassi earnings and dividends in making decisions in comparison with operating cash flow, company size and inflation. Keys Word : Profit Information, Operating Cash Flow, Deviden, Size Firm, Inflation, Abnormal Return]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN ]]>
<![CDATA[Dien Sefty]]>;
<![CDATA[IFTAHUL FARIHAH]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 2 (2016) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v3i2.212
<![CDATA[The purpose of this study was to analyze the variables that Influence the size of the company and managerial ownership on the disclosure of financial statements This study includes a quantitative descriptive study, which reveal the size of the influence between variables expressed in figures. The population in this study is a real estate company listed on the Indonesia Stock Exchange in 2010-2014. The research sample of 10 companies during the fifth period, in order to get a sample of 15 taken by purposive sampling technique. The data used is secondary data taken with engineering documentation. This research testing methods through multiple linear regression analysis with SPSS 20. The results showed the simultaneous measurement company and managerial ownership affect the disclosure of financial statements. Partially size significantly influence the company's financial statement disclosure and managerial ownership affect the disclosure of financial statements.The conclusions of this research is only the size of the company having a significant effect on the disclosure of financial statements. Suggestions for further research about to conduct similar research in order to add a sample in which the unit of analysis in this study is not only on the type of real estate that research produced can be better than the previous research. Keywords: company size, managerial ownership, financial statement disclosure]]>
<![CDATA[ANALISIS MANAJEMEN LABA MENGGUNAKAN DISCRETIONARY ACCRUAL UNTUK MERESPON PERUBAHAN TARIF PAJAK SEBELUM DAN SESUDAH BERLAKUNYA UU NO. 36 TAHUN 2008 PT. HM SAMPOERNA Tbk. Periode 2005-2014 ]]>
<![CDATA[Burhanudin Burhanudin]]>;
<![CDATA[Hanifah Hanifah]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v3i1.202
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan sebelum dan sesudah perubahan UU No. 36 dengan mengguanakan discretionary accruals . Penelitian dilakukan dengan menggunakan metode studi perpustakaan dan dokumentasi. Untuk populasi penelitian ini menggunakan laporan keuangan dan dengan menggunakan teknik purposive sampling. Medote penelitian ini menggunakan motode komperatif kuantitatif dan metode analisis pada penelitian ini menggunakan Uji beda T-test dengan menggunakan paired sample t-test sebagai alat uji beda tersebut. Sedangkan untuk mengetahui nilai discretionary accrual penelitian ini menggunakan model Jones dimodifikasi. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara sebelum dan sesudah berlakunya UU No. 36 Tahun 2008. Hal ini dikarenakan nilai sig lebih kecil daripada alpha ( jika a > 0,05).Kata Kunci : Manajemen laba, Discretionary accrual, UU No. 36 Tahun 2008]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP TINGKAT KREDIT MACET DALAM PROSES PEMBIAYAAN SEPEDA MOTOR PT RADANA FINANCE CABANG TANGERANG KOTA, BANTEN ]]>
<![CDATA[Nugrahini Kusumawati]]>;
<![CDATA[Jimmi Jimmi]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v2i1.193
<![CDATA[The purpose of this research is to determine the effect of internal control on the level of bad loans and the influence on the level of bad debts the motorcycle in PT Radana Finance branch Tangerang city, Banten. A method of analysis of data used is a questionnaire survey method with Likert scale. Data taken with taking samples obtained from employees at PT Radan Finance branch tangerang city for seven days using the formula slovin by 44 employees. Furthermore, using SPSS v.19 software and statistical formulas to determine the influence of the two variables, namely internal control (x) and loans (y). Ther result showed that there is a very strong influence of internal control (x) with bad credit (y). With Pearson correlation value of 0.884. Then the contribution of internal control variable (x) against non-performing loans (y) of 0,703, or 70.3%, while the remaining 29.7% influenced by other factors not described. And the linear regression equation obtained was Y =75.268-0,548X. In a hypothesis test based on the t-test is concluded Ho is rejected and Ha accepted. Means of internal control variable (x) has a strong influence on the variable sangta loans (y). It was on the show from the value t is greater than t table (9.980> 2021). This means that "There is a very strong influence on the level of internal control in the process of financing bad credit motorcycle PT Radana Finance branch tangerang city, Banten. Key words: internal controls, the level of bad debts]]>
<![CDATA[PERAN DEWAN PENGAWAS SYARIAH, KOMITE AUDIT DAN DEWAN KOMISARIS DALAM MENDETEKSI PRAKTIK MANAJEMEN LABA ]]>
<![CDATA[Kodriyah Kodriyah]]>;
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Santi Octaviani]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v4i2.251
<![CDATA[Perkembangan system perbankan yang berbasis syariah banyak bermunculan disebabkan pemerintah yang memberi kebijkan dual-banking system dalam Kerangka Arsitektur Perbankan Indonesia (API) untuk menghadirkan alternative jasa perbankan yang semakin lengkap kepada masyarakat Indonesia. Meskipun secara teoritis perbankan syariah beroperasi dengan sistem bagi hasil, dalam praktiknya terdapat kemungkinan bank syariah melakukan kebijakan manajemen laba. Berdasarkan peraturan Otoritas Jasa Keuangan tentang pelaksanaan Good Corporate Governance yang diharapkan dapat meminimalisir tindakan manajemen untuk melakukan praktik manajemen laba.Penelitian ini bertujuan untuk menganalisis peran dewan pengawas syariah, komite audit dan dewan komisaris dalam mendeteksi praktik manajemen laba di Bank Umum Syariah.Model penelitian dianalisis menggunakan Multiple Linear Regression. Metode pengumpulan data yang digunakan adalah metode dokumentasi data sekunder,dimana data dikumpulkan dan diolah dari berbagai sumber. Hasil akhir penelitian ini berdasarkan uji yang telah dilakukan Dewan Pengawas Syariah tidak dapat meminimalisir manajemen untuk melakukan praktik manajamen laba, peranan komite audit tidak berpengaruh terhadap manajemen laba sedangkan peranan dewan komisaris mampu memprediksi praktik manajamen laba.. Kata kunci: Dewan Pengawas Syariah, Komite Audit, Dewan Komisaris, dan Manajemen Laba.]]>
<![CDATA[PENGARUH DUKUNGAN REKAN KERJA DAN ETIKA PROFESIONAL TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAKARTA ]]>
<![CDATA[Dian Maulita]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 2 (2015) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v1i2.184
<![CDATA[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 <α 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 <α 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 <α 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.]]>
<![CDATA[ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT ]]>
<![CDATA[Nolita Yeni Siregar]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 1 (2017) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v4i1.217
<![CDATA[This research is aimed to get an empirical evidence about the influence of the size of the company, and the corporate governance mechanism on the earnings management. Firm size was measured by using the natural logarithm of the total sales of the company and corporate governance mechanisms were measured using five variables (institutional ownership, managerial ownership, the size of the board of directors, independent board and audit committee). Earnings management is measured by discretionary accruals using Modified Jones Model. The population in this study is 132 companies listed in the Indonesia Stock Exchange in 2012-2014. The research data was obtained from the manufacturing company's financial statements in the 2012-2014 period. Based on the purposive sampling method, the sample was obtained as 30 companies. The hypothesis in this study were tested using multiple regression analysis. The analysis showes that the ownership managerial variable has a significant influence on earnings management, the size of the board of directors and audit committee. Where as, the company variable size, institutional ownership and the independent board do not significantly affect the earnings management. Key words : Size of the company, corporate governance, earnings managemen]]>
