Jurnal Akuntansi
Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.
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<![CDATA[PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE GOVERNANCE DAN KEPEMILIKAN MAYORITAS ]]>
<![CDATA[Inanda, Tiara Ulfa]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Midiastuty, Pratana Puspa]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v12i2.85
<![CDATA[This study aims to provide empirical evidence about the effect of tax avoidance on firm value is moderated by corporate governance and majority shareholder. This study using a sample of 13 non-financial companies that listed on Corporate Governance Perception Index (CGPI) ranking list. This research uses 3 hypotheses. data were analyzed using multiple linear regression using SPSS 22.0 program. The results showed that tax avoidance has no significant effect on firm value, corporate governance that moderates tax avoidance affects the firm's value and the majority shareholder that moderates tax avoidance does not affect the firm's value.]]>
<![CDATA[PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Puspitadewi, Esterine]]>;
<![CDATA[Sormin, Partogian]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset accruals (TATA), and capability variables by proxy changes of director (PESI). The data of the research from annual reports of manufacturing company listed on the Stock Exchange during the period 2014 â 2016. This study uses purposive sampling to select a representative sampling and the collected data analysis using multiple linear regression analysis. The results showed that the variable rationalization as measured by total asset accruals significant to financial statement fraud. While, the variable of opportunity, pressure, and capability have no effect on financial statement fraud.]]>
<![CDATA[PENGARUH DIVERSIFIKASI DAN INSIDER OWNERSHIP TERHADAP CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN ]]>
<![CDATA[Sastrodiharjo, Istianingsih]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[The objective of this study is to examine the effect of diversification and insider ownership on firm value. The sample used in this study is 95 firms annual reporting from companies listed in Jakarta Stock Exchange in 2015. Structural Equation Approach used in this study to examine the effect of diversification and the other variable together on the firm value and the corporate governance.The results of this study show that diversification significantly affects the insider ownership. Furthermore, business diversification negatively significant affects the firm value. On the other hand, I find no evidence of the effect of diversification on the corporate governance index. The result of this study is different from the previous study in another country. The different result may be caused by the different international corporate governance practice.]]>
<![CDATA[PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE GOVERNANCE DAN KEPEMILIKAN MAYORITAS ]]>
<![CDATA[Inanda, Tiara Ulfa]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Midiastuty, Pratana Puspa]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (457.827 KB)
|
DOI: 10.25170/jara.v12i2.85
<![CDATA[This study aims to provide empirical evidence about the effect of tax avoidance on firm value is moderated by corporate governance and majority shareholder. This study using a sample of 13 non-financial companies that listed on Corporate Governance Perception Index (CGPI) ranking list. This research uses 3 hypotheses. data were analyzed using multiple linear regression using SPSS 22.0 program. The results showed that tax avoidance has no significant effect on firm value, corporate governance that moderates tax avoidance affects the firm's value and the majority shareholder that moderates tax avoidance does not affect the firm's value.]]>
<![CDATA[PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Sormin, Partogian]]>;
<![CDATA[Puspitadewi, Esterine]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
Show Abstract
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Download Original
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Original Source
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Full PDF (573.822 KB)
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DOI: 10.25170/jara.v12i2.86
<![CDATA[This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset accruals (TATA), and capability variables by proxy changes of director (PESI). The data of the research from annual reports of manufacturing company listed on the Stock Exchange during the period 2014 – 2016. This study uses purposive sampling to select a representative sampling and the collected data analysis using multiple linear regression analysis. The results showed that the variable rationalization as measured by total asset accruals significant to financial statement fraud. While, the variable of opportunity, pressure, and capability have no effect on financial statement fraud.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sunarsih, Uun]]>;
<![CDATA[Handayani, Puput]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v12i2.87
<![CDATA[The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling and obtained eleven companies. Secondary data is obtained through www.idx.co.id and www.sahamok.com. The results of this study indicate that institutional ownership has no effect, meaning that the small size of institutional ownership has not been able to become an effective monitoring tool in reducing tax avoidance. Managerial ownership has influence. This means that managerial ownership has effectively monitored the company. The independent board of directors is influential. This means that the proportion of independent commissioners has a good performance, which can reduce tax avoidance. The audit committee has no effect. This is possible because it is not able to increase supervision of management due to limited authority. Influential audit quality. This means that the company audited by KAP The Big Four will be more trusted by the tax authorities because it has high work integrity. Executive compensation has no effect. This is possible because of the high compensation received by the executive has not been able to bridge the difference of interests between shareholders and managers.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN CASH HOLDINGS DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIATOR ]]>
<![CDATA[Rokhmania, Nur’aini]]>;
<![CDATA[Murdiawati, Dewi]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v12i2.88
<![CDATA[This study aims to examine the effects of corporate governance on cash holding with the quality of financial statements as a mediator. Independent variables used in this study are managerial ownership, institutional ownership, board size, and an independent board of commissioners. The sample used in this research is 100 non-finance companies listed in Indonesia Stock Exchange (BEI) in the period 2014-2016 which is selected by using purposive sampling method. The data were tested using moderated regression analysis (MRA) with SPSS version 20. The results of the test in this study indicate that the quality of financial statements moderate the relationship between the ownership of the institution and the cash holding and the quality of the financial statements moderate the relationship between the independent commissioner and the cash holding, finance does not moderate the relationship between managerial ownership and cash holding and the quality of financial statements moderate the relationship between board size and cash holding.]]>
<![CDATA[PENGARUH DIVERSIFIKASI DAN INSIDER OWNERSHIP TERHADAP CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN ]]>
<![CDATA[Sastrodiharjo, Istianingsih]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
Show Abstract
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Download Original
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Full PDF (532.084 KB)
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DOI: 10.25170/jara.v12i2.89
<![CDATA[The objective of this study is to examine the effect of diversification and insider ownership on firm value. The sample used in this study is 95 firm's annual reporting from companies listed in Jakarta Stock Exchange in 2015. Structural Equation Approach used in this study to examine the effect of diversification and the other variable together on the firm value and the corporate governance.The results of this study show that diversification significantly affects the insider ownership. Furthermore, business diversification negatively significant affects the firm value. On the other hand, I find no evidence of the effect of diversification on the corporate governance index. The result of this study is different from the previous study in another country. The different result may be caused by the different international corporate governance practice.]]>
<![CDATA[PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE GOVERNANCE DAN KEPEMILIKAN MAYORITAS ]]>
<![CDATA[Tiara Ulfa Inanda]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Pratana Puspa Midiastuty]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (457.827 KB)
|
DOI: 10.25170/jara.v12i2.85
<![CDATA[This study aims to provide empirical evidence about the effect of tax avoidance on firm value is moderated by corporate governance and majority shareholder. This study using a sample of 13 non-financial companies that listed on Corporate Governance Perception Index (CGPI) ranking list. This research uses 3 hypotheses. data were analyzed using multiple linear regression using SPSS 22.0 program. The results showed that tax avoidance has no significant effect on firm value, corporate governance that moderates tax avoidance affects the firm's value and the majority shareholder that moderates tax avoidance does not affect the firm's value.]]>
<![CDATA[PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Esterine Puspitadewi]]>;
<![CDATA[Partogian Sormin]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (573.822 KB)
|
DOI: 10.25170/jara.v12i2.86
<![CDATA[This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset accruals (TATA), and capability variables by proxy changes of director (PESI). The data of the research from annual reports of manufacturing company listed on the Stock Exchange during the period 2014 – 2016. This study uses purposive sampling to select a representative sampling and the collected data analysis using multiple linear regression analysis. The results showed that the variable rationalization as measured by total asset accruals significant to financial statement fraud. While, the variable of opportunity, pressure, and capability have no effect on financial statement fraud.]]>
