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INDONESIA
Jurnal Akuntansi
Published by Universitas Katolik Indonesia Atma Jaya
ISSN : 19788029     EISSN : 25809792     DOI : -
Core Subject : Social,
Social Sciences
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.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 13 No 2 (2019): Jurnal Akuntansi" : 5 Documents clear
Effect of Fundamental Factors, Investment Opportunity Set and Company Growth on Stock Prices at Mediation By Decision on Plantation Sector Investment on the Indonesia Stock Exchange Adi Hasan Ragil Saputra
Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.148 KB) | DOI: 10.25170/10.25170/jara.v13i2.480

Abstract

The share price of the plantation sector during the period of 2013 - 2017 is one of the sectors that have growth negative (Financial Market Update, 2017). This study uses a sample of plantation sector companies listed on the Indonesia Stock Exchange during 2013-2017 with a sampling technique that is purposive sampling and analyzed with structural equation modelling (SEM) . The results of the study show that the fundamentals of stock prices both directly and indirectly are significant. IOS to share prices, both directly and indirectly, are significant. While the company's growth in stock prices both directly and indirectly are not significant. This is because the growth of plantation sector companies is more dominantly influenced by external factors outside of management and company conditions. Investment decisions have a significant effect on stock prices. Investment decisions have a significant effect intervening the effect of fundamental variables on stock prices. Investment decisions also significantly influence intervening the effect of IOS variables on stock prices. While investment decisions have no significant effect in intervening the company's growth in stock prices.
PERAN AUDIT INTERNAL DAN SISTEM PENGENDALIAN INTERNAL ATAS PENGAJUAN KREDIT TANPA AGUNAN PADA PERUSAHAAN PERBANKKAN DI INDONESIA Sugiyanto Sugiyanto; Indra Iman Sumantri
Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.793 KB) | DOI: 10.25170/10.25170/jara.v13i2.481

Abstract

The purpose of this research is to find out how big the role of internal audit and internal control systems is over the filing of Indonesian Bank Loans (KTA). In this study using the Descriptive Associative Method with qualitative and quantitative data approach methods. The sample in this study were employees of internal audit and Unsecured Loans, totaling 100 respondents, for the questionnaire using the saturated sampling technique method. To find out how big the role of internal audit and internal control systems is for applying for the Indonesian banking loan KTA by testing statistics with multiple linear regression formulas analyzed with the SPSS 24.0 for windows application program. The calculation shows that the role of internal audit makes a significant contribution, while the internal control system has no influence on the application of the KTA. The role of the internal auditor gives a very strong contribution, meaning that if the audit is carried out properly, the level of fraud will be prevented earlier. Likewise with the internal control system which has a positive correlation, but in testing the hypothesis that the internal control system is not significant with the filing of the KTA, a good control system has no significant effect in detecting potential fraud in the credit application process. Keywords: Role of Internal Audit, Internal Control System and Submission of Unsecured Loans (KTA).
PENGARUH UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT SERTA DAMPAKNYA TERHADAP EARNINGS QUALITY Arbaleta Griselda; Julianti Sjarief
Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.372 KB) | DOI: 10.25170/10.25170/jara.v13i2.479

Abstract

This research is conducted to analyze the effect of company size and corporate governance (proportion of independent commissioner and size of board of directors) on earnings management and its impact on earnings quality. This test consists of two research models. The first research model analyzes the effect of company size, proportion of independent commissioner, and size of board of directors on earnings management, while the second research model analyzes the effect of earnings management on earnings quality. The object of this research are manufacturing companies that are listed on Indonesia Stock Exchange (IDX) in 2015-2017. The number of samples used for the first research model is 194 sample data and the second research model is 181 sample data. This study was conducted by using multiple linear regression analysis on the first research model and simple regression analysis on the second research model. The result of the first research model analysis shows that company size has an effect on earnings management, while the proportion of independent commissioners and the size of the board of directors have no effect on earnings management variable. And then, the result of the second research model analysis shows that earnings management has an effect on earnings quality.
PENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (Studi Kasus Pada Bank Panin, Bank CIMB Niaga, dan Bank Nationalnobu Jessica Puji Astuti; Partogian Sormin
Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.97 KB) | DOI: 10.25170/10.25170/jara.v13i2.477

Abstract

This study to examine the effect of independency, competency, and professionalism of internal auditor towards the ability to detects fraud. This study used purposive sampling method, and the sampling of this research are 98 internal auditor from Panin Bank, CIMB Niaga Bank, and Nationalnobu Bank.. The data were collected through questionnaire or survey methods. The analysis technique is multiple regression. The results show that partially independency, and professionalism of internal auditor has no significant effect towards the ability to detects fraud. While the competency has partial positive significant effect towards the ability to detects fraud. Simultaneously, independency, competency, and professionalism have significant effect toward the ability to detects fraud.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN INITIAL PUBLIC OFFERING (IPO) Sabda Risky Juliana; Sumani Sumani
Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.397 KB) | DOI: 10.25170/10.25170/jara.v13i2.476

Abstract

This study aims to determine the differences in corporate financial performance before and after Initial Public Offering (IPO). Variables in this study using Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), Return On Equity (ROE). The sample used in this study is a company that IPO in 2013-2014 as many as 37 companies with purposive sampling method. Hypothesis testing method using paired sample t-test (paired sample t-test).Based on the results of descriptive analysis shows the increase of CR means after IPO, while in TATO, DER, ROE decreased. Based on the results of paired sample T-test shows there are significant differences in CR, TATO, ROE after IPO, while DER no significant difference after IPO.

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