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ACCRUALS (Accounting Research Journal of Sutaatmadja)
ISSN : 26145286     EISSN : 26150409     DOI : -
Core Subject : Economy, Science,
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
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Articles 111 Documents
COMPARATIVE ANALYSIS OF INDONESIA CAPITAL MARKET REACTION BEFORE AND AFTER ANNOUNCEMENT OF PRESIDENTIAL ELECTIONS UNITED STATES 2016 DONALD TRUMP (Event Studies On Shares Member Index LQ-45) Gunawan Jamaludin; Sri Mulyati; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.335 KB) | DOI: 10.35310/accruals.v2i1.3

Abstract

This study aims to determine the empirical evidence of differences before and after the announcement of the results of the election of President of the United States 2016 Donald Trump against the average abnormal return, trading volume trading activities, and frequency trading activities of shares in the capital market in Indonesia. This study is an event study with a 15-day window event that begins on October 31 2016 (t-7) to November 18, 2016 (t+7) and the date of the announcement of the 2016 Presidential Election of the United States of America which falls on November 9, 2016 as (t0). The sample used in this research is 24 stock members of LQ-45 index chosen by purposive sampling method. The data used in this study is secondary data sourced from the website of Indonesia Stock Exchange (http://www.idx.co.id/). Expected return in this study using market model. Then the data is analyzed using Microsoft Excel 2010 and SPSS 22 applications. The result of the research shows that based on the result of paired-samples t-test it can be concluded that statistically the average difference of abnormal return variable before and after announcement of election result of President of United States 2016 Donald Trump, then based on result of wilcoxon signed rank test can be concluded that statistically the average difference of trading volume activity volume variables, and the frequency of trading activity of stock before and after the announcement of the result of the election of President of the United States 2016 Donald Trump.
ANALISIS PERILAKU PENGGUNA TEKNOLOGI ATAS PENERIMAAN LAYANAN E-SAMSAT MENGGUNAKAN MODEL TAM DAN TPB (Studi Kasus Pada SAMSAT Wilayah Kabupaten Subang) Nurhamidah Nurhamidah; Asep Kurniawan; Indah Umiyati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.546 KB) | DOI: 10.35310/accruals.v2i1.5

Abstract

This study aims to examine and analyze the model of technology user behavior on the acceptance of an information system on e-samsat Application system. With sample number 100 respondents with sampling using incidental sampling technique. Hypothesis testing used is Structural Equation Modeling (SEM). Based on the results say that Perceived Ease of Use variable has a positive and significant effect on Perceived of Usefulness and Trust. The Perceived of Usefulness variable has a positive and significant effect on Attitude and Behavior Intention. Trust variables have a positive and significant influence on Perceived of Usefulness, Perceived Behavior Control, Attitude, Perceived of Risk and Subjective Norm. Perceived Behavior Control and Attitude variables have positive and significant effect on Behavior Intention.
ANALISIS PENGARUH ASEAN CORPORATE GOVERNANCE SCORECARD, LEVERAGE, SIZE, GROWTH OPPORTUNITIES, DAN EARNINGS PRESSURE TERHADAP KONSERVATISME AKUNTANSI (Studi Kasus Pada Perusahaan Top Rank 50 ASEAN Corporate Governance Scorecard Di Indonesia yang terdaftar Aes Sulastri; Sri Mulyati; Icih Icih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.122 KB) | DOI: 10.35310/accruals.v2i1.6

Abstract

The purpose of this research is to determine the effect of ASEAN corporate governance scorecard, leverage, size, growth opportunities, and earnings pressure to accounting conservatism on Top Ranking 50 Companies ASEAN Corporate Governance Scorecard. The population used in this research is Top Ranking 50 Companies ASEAN Corporate Governance Scorecard based on the assessments by Indonesian Institute for Corporate Directorship (IICD) listed in Indonesia Stock Exchange (BEI). The technique of sample selection used purposive sampling. Based on these criteria, obtained samples as much as 49 companies during the observation period 2013-2015. The analytical tool used in this study is the panel regression and hypothesis testing using t-test, f-test and the coefficient determination by used the program Eviews 9. These results indicate that the ASEAN Corporate Governance Scorecard have a significant negative effect on accounting conservatism. Leverage, size, and growth opportinities have a significant positive effect on accounting conservatism, but earnings pressure has no significant effect on accounting conservatism.
Pengaruh Penerapan IFRS, Jenis Industri dan Probabilitas Kebangkrutan terhadap Audit Delay (Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Ina Amalia Nurahmayani; Pupung Purnamasari; Magnaz Lestira Oktaroza
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.738 KB) | DOI: 10.35310/accruals.v2i1.7

Abstract

The delay audit is the period in completing the audit process by an independent auditor from the closing date of the book on 31 December until the date of signing of the independent auditor's report. Audit delay can occur because of obstacles in the implementation of the audit process. This study aims to obtain empirical evidence on the effect of IFRS implementation, industry type, and bankruptcy probability of audit delay. The research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This research uses sample data of LQ 45 index company that listed in Bursa Efek Indonesia (BEI) during period 2013-2015. Sampling method used is purposive sampling method. After selecting based on purposive sampling method, there are 14 LQ 45 index companies that meet the required sample criteria with observation period for 3 years, so that 42 observations are obtained. The results of this study indicate that the implementation of IFRS effect on audit delay, Industrial Type affect audit delay, Probability Bankruptcy does not affect audit delay. The researcher recommends for further research to use other sector companies for research, using a method of determining samples other than purvosive sampling, replacing other independent variables that may affect audit delay.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Risma Nuraeni; Sri Mulyati; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (969.918 KB) | DOI: 10.35310/accruals.v2i1.8

Abstract

audit, dan konsentrasi pasar terhadap persistensi laba. Data yang digunakan adalah data perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Sampel dipilih dengan menggunakan motode purposive sampling. Sampel yang sesuai kriteria diperoleh sebanyak 32 perusahaan selama periode pengamatan 2013-2015, jadi jumlah akhir data observasi yaitu 96 (32 x 3). Kemudian data dianalisis dengan menggunakan model analisis regresi data panel dengan aplikasi EViews 9. Hasil penelitian menunjukan bahwa kepemilikan manajerial tidak berpengaruh terhadap persistensi laba, karena sedikitnya persentasi kepemilikan saham oleh manajerial. Ukuran perusahaan berpengaruh negatif terhadap persistensi laba, sedangkan leverage, fee audit dan konsentrasi pasar berpengaruh positif terhadap persistensi laba. Variabel kepemilikan manajerial, ukuran perusahaan, leverage, fee audit dan konsentrasi pasar secara bersamasama berpengaruh terhadap persistensi laba
PENGARUH MODAL INTELEKTUAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA BUMN DI INDONESIA Budianto Budianto; Zainal Putra; Eka Suci Wahyuni
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (964.944 KB) | DOI: 10.35310/accruals.v2i2.9

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The main problem to be studied in this research is whether the variable of intellectual capital and profitability give positive influence in increasing company value in Indonesia Stock Exchange (IDX). The purpose of this research is to test empirically the influence of intellectual capital and profitability to company value. The population in this research are State-owned Enterprises (BUMN) listed in Indonesia Stock Exchange in the year of observation 2014 until 2016. Total population are 60 observation (20 companies x 3 years). Data used in this research are balanced panel data. The analysis method that is applied in this research is multiple regression analysis. The results of this research show that simultaneously intellectual capital and profitability have an effect to firm value. Partially, intellectual capital has a positive but not significant effect to firm value, while profitability have a positive and significant effect to firm value.
ANALISIS EFEKTIVITAS PERATURAN KEMENTERIAN KEUANGAN NOMOR 169/PMK.010/2015 (PMK-169) (STUDI EMPIRIS ATAS PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016) Arfah Habib Saragih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1124.102 KB) | DOI: 10.35310/accruals.v2i2.10

Abstract

State revenue from the taxation sector remains dominating over revenue from other sources. This revenue will be constantly increased in the future. In so doing, the Government has issued the Minister of Finance Regulation Number 169/PMK.010/2015 (PMK-169). This regulation sets the debt-to-equity ratio allowable for firms in general at four to one (4:1) and has been effective from tax year 2016. This is necessary to avoid thin capitalization practice that can lower state revenue from the taxation sector as it opens a tax avoidance opportunity for firms through interest-based debt. This research was intended to analyse the effectiveness of PMK-169 for firms listed on the Bursa Efek Indonesia over 2015 (before) and 2016 (after). By employing paired sample t-test analysis technique on 316 observations of 158 firms, it was proven that there was a significant difference in the debt-to-equity ratio as well as tax avoidance before and after the enactment of the regulation. The implication of this finding is that PMK-169 as a debt control regulation is considered effective to implement.
PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Indah Suryani; Dahlia Pinem
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1021.261 KB) | DOI: 10.35310/accruals.v2i2.11

Abstract

State revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, Utilities, and Transportation sectors listed in Indonesia Stock Exchange during 2013-2016. The population in this study amounted to 60 companies. Samples were obtained in this study amounted to 38 samples are selected by purposive sampling method. The analysis technique used here is logistic regression and hypothesis test using t-satistic with level of significance 5%. The results indicate that the variable Profitability not significant effect of the Timeliness of Financial Statement and variable Ownership Structure not significant effect of the Timeliness of Financial Statement. However, variable Audit Opinion significant effect of the Timeliness of Financial Statement
PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, KEPEMILIKAN MANAJERIAL DAN REPUTASI AUDITOR TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) Yuyun Yunengsih; Icih Icih; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1088.439 KB) | DOI: 10.35310/accruals.v2i2.12

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor terhadap praktik perataan laba (Income Smoothing) (studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2011-2014). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011 sampai 2014. Teknik pemilihan sampel menggunakan teknik purposive sampling, sehingga diperoleh sampel yang sesuai kriteria sebanyak 30 perusahaan. pengujian yang dilakukan dalam penelitian ini menggunakan uji regresi linier berganda yaitu meliputi uji statistik deskriptif, uji asumsi klasik, uji t, uji F dan koefisien determinasi (R 2 ) sedangkan untuk analisis data menggunakan program SPSS Versi 22. Hasil penelitian ini menunjukan bahwa secara parsial net profit margin, dan reputasi auditor berpengaruh positif signifikan terhadap praktik perataan laba. Sedangkan ukuran perusahaan, debt to equity ratio, dan kepemilikan manajerial tidak berpengaruh terhadap praktik perataan laba. Secara simultan ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor berpengaruh signifikan terhadap praktik perataan laba
Pengaruh Premium Growth Ratio, Risk Based Capital Dan Hasil Investasi Terhadap Profitabilitas Perusahaan Asuransi Umum Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014 Fira Agustin; Asri Suangga; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1019.058 KB) | DOI: 10.35310/accruals.v2i2.13

Abstract

Penelitian ini betujuan untuk menguji pengaruh premium growth ratio, risk based capital dan hasi investasi terhadap profitabilitas pada perusahaan asuransi umum yang terdafatar di Bursa Efek Indonesia tahun 2010-2014. Populasi penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling sehingga diperoleh sampel yang sesuai kriteria sebanyak 11 perusahaan. Alat statistik dalam penelitian ini adalah Eviews 8.1. Hasil penelitian ini menunjukan bahwa secara parsial premium growth rato dan risk based capital tidak berpengaruh terhadap return on assets, variabel hasil investasi berpengaruh terhadap return on assets. Sedangkan secara simultan variabel premium growth ratio, risk based capital dan hasil investasi berpengaruh signifikan terhadap return on assets

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