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JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

JABI
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Published by Universitas Pamulang

ISSN : 26148447 EISSN : 26157896 DOI : 10.32493

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.

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Articles 8 Documents

Search results for , issue "Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)" : 8 Documents clear

PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING Donny Indradi; Mulyer Mananda Setyahadi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This research aim to find out the influence of a related relationship on an effective tax rate with leverage as a moderating variable to the manufactur companies which are listed in Indonesia Stock Exchange during the 2011 – 2015 periods. This study uses quantitative research methods with secondary data obtained through prantara media that have been processed and documented. The population in this research is forty four companies after choosing to use purposive sampling to be as many as nine companies with five years of research so that the total sample of 45. This research uses hypothesis test instrument that is multiple linear regression test, partial test (t test), coefficient of determination test, correlation coefficient test, and Moderated Regression Analysis (MRA) with 5% significance level. The result of this research is that the related relationship transaction which is measured using the variable of the related party and the related party debt have significant effect to the effective tax rate, and this research shows that leverage can not moderate the relationship between the related relationship to the effective tax rate

EVALUASI ATAS PENGUNGKAPAN TRANSAKSI DERIVATIF LINDUNG NILAI PADA PERUSAHAAN SUB SEKTOR PERBANKAN DI INDONESIA Taufiq Mahendra; Amrie Firmansyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Penelitian ini bertujuan untuk mengevaluasi pengungkapan transaksi derivatif lindung nilai dan tingkat penggunaan fasilitas lindung nilai pada perusahaan sub sektor perbankan di Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Adapun langkah-langkah yang dilakukan dalam penelitian ini dengan menggunakan content analysis yaitu mengumpulkan data, mendokumentasikan dan melakukan analisis. Penelitian ini menggunakan laporan keuangan tahun 2018 dan laporan keuangan tahun 2017 (bagi bank yang laporan keuangan tahun 2018 belum terbit pada saat penelitian dilakukan) sebagai dasar evaluasi pengungkapan transaksi derivatif lindung nilai.Hasil penelitian menunjukkan bahwa pengungkapan transaksi derivatif untuk tujuan lindung nilai masih sedikit dilakukan oleh perusahaan subsektor perbankan. Beberapa perusahaan subsektor perbankan telah mengungkapkan transaksi untuk tujuan lindung nilai sesuai dengan PSAK 55 (IAI, 2017). Selanjutnya, tingkat penggunaan fasilitas lindung nilai pada perbankan di Indonesia, sebagai salah satu bentuk mitigasi risiko, cukup rendah.

INVESTMENT RISK, INVESTMENT OPPORTUNITY SET DAN RETURN SAHAM Nuke Yusma; Holiawati Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

The purpose of this study was to determine the effect of investment risk and Investment Opportunity Set on stock returns in Manufacturing Companies in the Industrial Sector of Consumer Goods Listed on the Indonesia Stock Exchange 2013-2017. This type of research is quantitative associative, namely to determine the relationship of two or more variables in this study using quantitative data or data in the form of numerical or numeric. The type of data used is secondary data, namely data obtained from IDX and PT Pefindo. The sampling technique was using purposive sampling technique with certain criteria, so that 58 samples were obtained. The method of data analysis uses multiple regression analysis and is accompanied by a statistical descriptive test, classic assumption test, hypothesis test (t test and F test). The results of the study state that partially investment risk proxied by market risk (beta) has no effect and is not significant on stock returns and Investment The Opportunity Set proxied with MBVA has an effect and significant on stock returns. Simultaneously investment risk and Investment Opportunity Set have an effect and significant to stock returns

PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT UTANG TERHADAP PERSISTENSI LABA Rudy Irawan Gunarto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan tingkat utang terhadap persistensi laba. Data yang digunakan diperoleh dari laporan keuangan tahunan perusahaan dagang yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Metode penelitian sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan teknik analitis yang digunakan adalah regresi linier berganda yang meliputi uji normalitas, uji asumsi klasik, dan uji hipotesis. Total sampel yang terdapat dalam penelitian ini sebanyak 16 perusahaan. Pengolahan data pada penelitian ini menggunakan aplikasi Eviews versi 09. Hasil penelitian ini menunjukkan bahwa book tax differences, dan tingkat utang secara simultan berpengaruh terhadap persistensi laba. Selain itu penelitian ini membuktikan secara parsial bahwa perbedaan permanen dan tingkat utang berpengaruh terhadap persistensi laba, sedangkan perbedaan temporer secara parsial tidak berpengaruh terhadap persistensi laba.

FAKTOR YANG MEMPENGARUHI KEBIJAKAN DALAM PEMBERIAN KREDIT PADA PERBANKAN UMUM KONVENSIONAL Fangky A Sorongan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Banks are one of the important sectors for the economy in Indonesia. The biggest risk in banks comes from the provision of credit, therefore banks must conduct credit risk analysis and still prioritize the principle of prudence in channeling credit. This research was conducted with the aim to find out what factors could influence policy in lending. The type of research used is quantitative research using secondary data. The results of this study indicate that Third Party Funds (DPK) have a significant positive effect on lending to commercial banks in Indonesia. Capital Adequacy Ratio (CAR) has no effect on lending to commercial banks in Indonesia. Non Performing Loans (NPL) have a significant negative effect on lending to commercial banks in Indonesia. The IDR / USD exchange rate has no effect on lending to commercial banks in Indonesia. The BI Rate has no effect on lending to commercial banks in Indonesia.

KARAKTERISTIK USAHA KECIL MENENGAH DAN PENERAPAN SISTEM INFORMASI AKUNTANSI SERTA SISTEM PENGENDALIAN INTERNAL UKM DI JAKARTA TIMUR Weli Weli
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

The purpose of this study is to analyze the practice of accounting information system and internal control by Small Business in Indonesia. The Small businesses in Indonesia still face various problems, especially about funding. This funding issue arises because of the limitations of small businesses in the infrastructure of accounting records. There is no support to access funding from the Bank. Considering there are several levels of small businesses, it is also interesting to examine how the characteristics of small businesses are related to the extent of the application of accounting information systems, and the implementation of internal control. Data were collected through surveys using questionnaires distributed to small businesses in East Jakarta. The results of data analysis support previous research that small business has not apply the information system of accounting widely, scores obtained by most small business low both for accounting information system and internal control system.

PENGARUH DIVERSIFIKASI OPERASI, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Kelvin Gunarto; Ernie Riswandari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Abstract Abstract Earnings management is an action taken by management to influence information contained in the company's financial statements for a certain period. The purpose of the research is to examine the extent of the influence of operational diversification, managerial ownership, audit committees, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this research is 167 companies engaged in the manufacturing sector. The research sample was obtained using purposive sampling method, namely through predetermined criteria. The sample obtained was 18 companies. The data used in this research are secondary data obtained through documentation techniques on the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The dependent variable in this research is earnings management, while the independent variables in this research are operating diversification, managerial ownership, audit committee, and audit quality. The analytical method used is the analysis of Multiple Linear Regression. The results of the research indicate that the diversification of operations variable has a positive effect on earnings management, managerial ownership variable negatively affects earnings management, while the audit committee variables and audit quality do not affect earnings management with negative direction. In the future, this research is expected to be done usin samples from different types of industries. Beside that, the next researchers are expected to be able to use different types of variables and measurements. Keywords: Operational diversification, managerial ownership, audit committee, audit quality, earnings management Abstrak Manajemen laba merupakan tindakan yang dilakukan oleh pihak manajemen untuk mempengaruhi informasi yang terdapat pada laporan keuangan perusahaan pada suatu periode tertentu. Penelitian ini bertujuan untuk menguji sejauh mana pengaruh diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Populasi dalam penelitian ini berjumlah 167 perusahaan yang bergerak di sektor manufaktur. Sampel penelitian diperoleh menggunakan metode purposive sampling, yaitu melalui kriteri-kriteria yang telah ditetapkan. Sampel yang diperoleh berjumlah 18 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui teknik dokumentasi pada laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Variabel dependen pada penelitian ini adalah manajemen laba, sedangkan variabel independent dalam penelitian ini adalah diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit. Metode analisis yang digunakan adalah analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa variabel diversifikasi operasi berpengaruh positif terhadap manajemen laba, variabel kepemilikan manajerial berpengaruh negatif terhadap manajemen laba, sedangkan variabel komite audit dan kualitas audit tidak berpengaruh terhadap manajemen laba dengan arah negatif. Pada penelitian selanjutnya diharapkan bisa menggunakan sampel dengan jenis industri yang berbeda. Selain itu, peneliti selanjutnya diharapkan mampu untuk menggunakan jenis variabel yang berbeda serta menggunakan jenis pengukuran yang berbeda. Kata Kunci Diversifikasi operasi, kepemilikan manajerial, komite audit, kualitas audit, manajemen laba

PENGARUH FAKTOR FUNDAMENTAL PADA SIKLUS HIDUP PERUSAHAAN TERHADAP RETURN SAHAM Wizanasari Wizanasari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

The objective of this research is to re-examine the effect of fundamental factor and life cycle of firms to return stock in manufacturing firms. The variables used in this research are price earning ratio (per), debt equity ratio (DER), return on equity (roe), return on assets (roa),return stock and life cycle of firms. The objective of this research are manufacturing companies listed in Indonesia Stock Exchange in the period 2009-2013. The sampling technique used in this research were purpose sampling, with some criteria, those where: (1) the manufacture company listed in JSX in research period and still operating consistenly in there search period; (2) the available of financial statement as the research period; (3) the manufacture company had not negative profit. Using multiple linear regression analysis and descriptive for the little sample.

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Reviewer

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Contact Name
Rakhmawati Oktavianna

Contact Email
dosen01146@unpam.ac.id

Phone
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Journal Mail Official
jurnaljabi@unpam.ac.id

Editorial Address
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Location
Kota tangerang selatan,

Banten

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Rakhmawati Oktavianna

Contact Email dosen01146@unpam.ac.id

Phone -

Journal Mail Official jurnaljabi@unpam.ac.id

Editorial Address -

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Rakhmawati Oktavianna

Contact Email
dosen01146@unpam.ac.id

Phone
-

Journal Mail Official
jurnaljabi@unpam.ac.id

Editorial Address
-

Location
Kota tangerang selatan,

Banten

INDONESIA