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JURNAL AKUNTANSI
Published by Universitas Siliwangi
ISSN : 19079958     EISSN : 26859246     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Jurnal Akuntansi dikelola dan dipublikasikan oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi secara periodik dua kali dalam setahun setiap Bulan Juni dan Desember. Jurnal Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Volume 14, Nomor 2, Juli-Desember 2019" : 5 Documents clear
PERAN KOMPETENSI STAF AKUNTANSI DALAM PENCAPAIAN KUALITAS INFORMASI KEUANGAN DAERAH (Sensus pada Kantor Kecamatan Kota Tasikmalaya) Iwan Hermansyah; Rina Marliana
JURNAL AKUNTANSI Volume 14, Nomor 2, Juli-Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

DISPLACED COMMERCIAL RISK: STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA Gista Rismayani; Ulfa Luthfia Nanda
JURNAL AKUNTANSI Volume 14, Nomor 2, Juli-Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

PERTUMBUHAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP OPINI GOING CONCERN Laras Pratiwi; Intan Rahayu
JURNAL AKUNTANSI Volume 14, Nomor 2, Juli-Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

PENGARUH PENGAWASAN MELEKAT DAN PEMERIKSAAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA DANA HIBAH Intan Kartika Jati
JURNAL AKUNTANSI Volume 14, Nomor 2, Juli-Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

PENGARUH RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), DAN CAPITAL INTENSITY RATIO (CIR) TERHADAP AGRESIVITAS PAJAK R. Neneng Rina Andriani; Adil Ridlo Fadillah
JURNAL AKUNTANSI Volume 14, Nomor 2, Juli-Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

The purpose of Tthis research is to know and analyze the influence of Return on Assets (ROA), Current Ratio (CR), Debt to Assets Ratio (DAR), and Capital Intensity Ratio (CIR) to Tax Aggressiveness. The population in this study is the Manufacturing Compinies listed in Indonesia Stock Exchange for the period 2012-2017. Sampling method is purposive sampling with some of criteria that procedure a final sample in quantities of nineteen (19) companies as the sampel. The research method used is secondary data. Technique of data analysis that be used is analysis regresion of pooled data Ordinary Least Square (OLS) method used software SPSS version 16.0. The result show that simultaneouslyRReturn on Assets (ROA), CCurrent Ratio (CR), Debt to Asset Ratio (DAR), and Capital Intensity Ratio (CIR) have significant effect based toTTax Aggressiveness. Partially,RReturn on Assets (ROA) has positive and significant effect toTTax Aggressiveness. Debt to Asset Ratio has negative and significant effect to Tax Aggressiveness. While Current Ratio (CR) and Capital Intensity Ratio (CIR) have no effect to Tax Aggressiveness.

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