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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164 Documents
<![CDATA[PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA DUA PULUH LIMA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI 2013 ]]>
<![CDATA[Setiawan, Temy]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jrak.v9i2.22
<![CDATA[The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.]]>
<![CDATA[KARAKTERISTIK KEWIRAUSAHAAN MAHASISWA UNIVERSITAS JENDERAL SOEDIRMAN (SUATU SURVEI PENDAHULUAN) ]]>
<![CDATA[Herwiyanti, Eliada]]>;
<![CDATA[Ulfah, Permata]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v9i2.35
<![CDATA[The purpose of this study was to determine the entrepreneurial characteristics of students in University of Jenderal Soedirman to Entrepreneurship subject. Sampling was done by using a convenience sampling method. Respondents consisted of 55 students from various faculties at the University of Jenderal Sudirman. Data analysis techniques were done by using IBM SPSS 22 software. Final data that can be analyzed is 50 while 5 were excluded from the sample because of data categorized as outliers. The results showed 50 respondents are interested to follow an entrepreneurial course even though 40% of whom there are already into business. Furthermore, result of analysis showed that the greatest reason for the respondents follows entrepreneurship subjects due to desire to develop themselves and to gain extra knowledge. The average respondent have the entrepreneurial characteristics of 83.33%. Surveys show that the most desirable areas of entrepreneurship are fashion, art, and research and development.]]>
<![CDATA[ANALISIS PENGARUH PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 ]]>
<![CDATA[Sumani, Sumani]]>;
<![CDATA[Larasati, Dinda]]>
<![CDATA[ Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v10i2.45
<![CDATA[This study aims to determine the effect of the dividend's announcement to abnormal return from companies that registered in the Indonesia Stock Exchange. The study conducted by calculating the abnormal return by testing the hypothesis by using samples of 14 companies that registered IPO (Initial Pubilic Offer) on the Indonesian Stock Exchange in 2013-2015. From the analysis conducted, showed that there is significant effect between the announcement of the dividend’s announcement of the abnormal return. The result came out from the significant abnormal return that happen before, during and after the event's date]]>
<![CDATA[ANALISIS PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 – KUARTAL 3 TAHUN 2012 ]]>
<![CDATA[Kamalsah, Maria Gladys Jessica]]>;
<![CDATA[Panjaitan, Yunia]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v8i2.4
<![CDATA[The availability of the information on capital market transactions will affect decisions of investors who will also determine the price of the stock market. This study was conducted to examine the effect of the announcement of the rights issue on stock prices and trading volume. Sample for this study was 63 companies who do right issue on the Stock Exchange during 2009 - 3rd quarter of 2012. The data collected consisted of daily return actual data, the IHSG daily data as market returns, and daily stock trading volume from each sample company. The result of the analysis showed that there were no significant differences in average abnormal return, but there are significant differences in the average stock trading volume. So, it can be concluded that the announcement of the rights issue contains information for investors, but did not contain information to make an investment decision.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, TIPE INDUSTRI, DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 ]]>
<![CDATA[Mandaika, Yusi]]>;
<![CDATA[Salim, Hasan]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v8i2.18
<![CDATA[The purposes of this research is to know the impact of size of company, financial performance, type of industry, and financial leverage toward Corporate Social Responsibility (CSR) disclosure. Sample of this research is manufacturing companies that are registered at Indonesian Stock Exchange during 2011 until 2013. Based on research, the conclusion is only one variable which influenced significantly toward CSR disclosure, the variable is type of industry. Meanwhile other three variables that is company size, financial performance, and financial leverage is proven have no any influence toward CSR disclosure.
]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN AUDITOR DAN KONSEKUENSINYA TERHADAP AUDIT DELAY ]]>
<![CDATA[Firanty, Ria]]>;
<![CDATA[Syam, M Ardiansyah]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v8i2.19
<![CDATA[This study uses two research models. Data processing and testing hypotheses using logistic regression models for the first model and multiple linear regression for the second models are then processed using the program Statistical Package for Social Science (SPSS) version 16.0 with a significance value was set at 5%. The sample used in this study was 204 data of manufacturing companies listed in the Indonesian Stock Exchange in the period 2008 to 2011. Sample selection was done by using simple random sampling. The results of the first model analysis shows that the level of profitability positively influence auditor switching and size of Public Accounting Firm negatively influence auditor switching. The results of the second model analysis shows that the company's financial condition has a negative impact on audit delay and auditor switching has no influence on audit delay.]]>
<![CDATA[ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN UTANG, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009, 2010, DAN 2011 ]]>
<![CDATA[Gunawan, Stephani]]>;
<![CDATA[Djohan, Widjaja]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v8i2.20
<![CDATA[This study aims to examine factors that affect company's dividend policy. Factors examined in this study are the managerial ownership, debt policy, and the company's growth. This study used a sample of 32 Indonesia Public companies and who pay dividends during the years 2009 through 2011. The result showed that there is a significance and positive difference on the dividend policy of the company that owns and has no managerial ownership. It can be concluded that there are a negative effect of debt policy on dividend policy, while the company's growth variable has no significant effect on dividend policy.]]>
<![CDATA[ANALISIS PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN DAN CHIEF FINANCIAL OFFICER WANITA TERHADAP REAL EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2011 ]]>
<![CDATA[Fransisca, Angelinda]]>;
<![CDATA[Hery, Hery]]>
<![CDATA[ Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v8i2.21
<![CDATA[This study was conducted to provide empirical evidence of the influence of the proportion of independent board and women CFO towards real earnings management as measured by cash flow operations, production costs, and discretionary expenses. Testing is done by using multiple regression analysis, where the women CFO variables is dummy. The result showed that women CFO significant effect on real earnings management through cash flow operations and production costs, but not significant in real earnings management through discretionary costs. The variable proportion of independent board significant effect on real earnings management through discretionary expenses, but no significant effect on real earnings management through cash flow operations and production costs.]]>
<![CDATA[PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA DUA PULUH LIMA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI 2013 ]]>
<![CDATA[Setiawan, Temy]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jrak.v9i2.22
<![CDATA[The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.]]>
<![CDATA[ANALISIS PENGARUH KINERJA LINGKUNGAN, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Julianto, Melvin]]>;
<![CDATA[Sjarief, Julianti]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v9i2.33
<![CDATA[The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.]]>
