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Jurnal Ilmiah Akuntansi dan Bisnis

akuntansi
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Published by Universitas Pendidikan Nasional

ISSN : 25282093 EISSN : 25281216 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.

Arjuna Subject : -

Articles 16 Documents

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Search results for , issue "Vol 2 No 1 (2017)" : 16 Documents clear

ANALISIS LABA DAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA Kadek Wulandari Laksmi
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Investors before investing in a company would pay attention to certain things that are beneficial to them. Things that concern is profits and of course with the dividend announcement. Earnings provide information on how the company's performance. While the dividend is a distribution of company profits to shareholders. From that information, the investor can make the decision to invest or not. Investor's decision to invest in a company will certainly affect the stock price of the company. The purpose of this study was to 1) test and analyze the effect of earnings to share price, 2) test and analyze the effect of dividend announcements on stock prices. Outcomes to be achieved are: 1) The Company can maximize its performance so that it can generate high profit, 2) With high profit the company can divide its profit to shareholders in the form of dividends, 3) In addition to the company's survival is assured, high profits will increase stock prices because investors will be attracted to invest in the company. This research was conducted at a company incorporated in the LQ-45 index in the Indonesia Stock Exchange from 2011-2014. Source data used are secondary data and data types are quantitative data in the form of income statements, announcements of dividends and stock prices in 2011-2014. The method used in this study are parametric statistics. Dioalah of the collected data using SPSS. The results are then analyzed and the results desired. Based on the research while the obtained results that 1) profit significant no effect on stock prices, 2) the dividend announcement no significant effect on stock prices. In this case investors and prospective investors are not focused on profits generated by the company and they preferred the retained earnings and used for business development compared with distributed as dividends. Keywords: Earnings, Dividend and Stock Price

PENGARUHKUALITAS AUDITOR, JUMLAH KOMITE AUDIT DAN PENDIDIKAN KETUA KOMITE AUDIT TERHADAP ERANINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2010-2012 Ni Made Sunarsih
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Earnings managements are actions by companies to manipulate financial statements. The financial statements should be able to provide reliable information and presents the actual performance so as not to be mislead the user. This study aims to examine the effect of auditor quality, number of audit commitee and education of audit committee chairman to earnings managemnets. The research was conducted at manufacturing companies listed on BEI, method of determining the samples using purposive sampling method with total sample of 137. Data analysis using multiple linier regression analysis. The result of the research shows that auditor quality and education of audit committee chairman have no effect on earnings managemnets, while number of audit committee have negatife effect to earning managemnets.Keywords: Eranings management, auditor quality, number of audit commitee and education of audit committee chairman

ANALISIS FAKTOR-FAKTOR PENERIMAAN INTERNET BANKING DENGAN MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DENGAN PENAMBAHAN PERAN MOTIVASI EXTRINSIC DAN INTRINSIC Gusi Putu Lestara Permana
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Technology Acceptance Model (TAM) is a model developed to predicting the factors that influence use of some technology by user. The purpose of this study was to test to test empirically the the effect of extrinsic and intrinsic motivation for acceptance internet banking. This study added perceived enjoyment variable as a proxy for intrinsic motivation. Data were analyzed using Stuctural Equation Model (SEM) with Partial Least Square (PLS). This study uses 70 respondents who use SINTESIS for their learning process. The results of the Partial Least Square (PLS) support the proposed research model, but the variable perceived perceived ease of use did not signicantly influence attitude towards using technology, the perceived enjoyment that added in this research has a significant effect on the attitude towards using technology and behavior intention to use, while others supported the hypothesis.Keywords: Technology Acceptance Model (TAM), extrinsic and intrinsic motivation, perceived enjoyment,

PENGARUH TAX MANAGEMENT PADA KUALITAS LABA DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI I Putu Edy Arizona; I Nyoman Kusuma A Adnyana Mahaputra; Ni Komang Anggreni
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

The aim of this study is to examine effect of tax management to earning quality in Indonesian manufacturing company listed in Indonesian Stock Exchange between year 2008 and 2013. This study also examine moderating effect of managerial ownership and institutional ownership influence relationship between tax management and earning quality. The statistical method that used is moderated regression analysis.The results show that tax management have negative influence to earning quality. Where as there is no interaction managerial ownership in relation between tax management and earning quality. But institutional ownership is moderated in relation between tax management and earning quality.Keywords: Earning quality, tax management, managerial ownership, institutional ownership.

PENGARUH LIKUIDITAS TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DAN DAMPAKNYA PADA EARNING RESPONSE COEFFICIENT I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

This study aims to examine the effect of liquidity on timely delivery of financial statements and their impact on earning response coefficient companies in Indonesia, especially manufacturing companies. The timing of financial reporting means the availability of information in decision making before the information loses its capacity to influence decisions. Meanwhile, earnings response coefficient is strong market reaction to earnings information. This research is a quantitative research that is research that emphasizes on testing theory through measurement of research variables with numbers and perform data analysis with statistical procedure. The data used are external secondary data in the form of financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2013-2014. Selection of samples by purposive sampling method and obtained 50 companies with the number of observations for 2 years. Data analysis technique used is path analysis (path analysis). The test results show that liquidity has a positive effect on the timeliness of financial reporting and earning response coefficient. Furthermore, timely delivery of financial statements mediates the effect of liquidity on earning response coefficient. Direct coefficient of coefficient effect of liquidity on earnings response coefficient through timely delivery of financial statements gives greater effect than the coefficient value of indirect effect liquidity lever on earning response coefficient.Keywords: liquidity, timeliness, earning response coefficient.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPUTUSAN INVESTASI DENGAN GROWTH OPPORTUNITY SEBAGAI MODERATING VARIABEL I Dewa Made Endiana
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Investment decisions for shareholders are important because investment is an indicator of the company's existence. The growth of the company is expected to provide a positive aspect for the company so as to increase the chances of investing and the company's survival. This study aims to examine the effect of investment opportunities on investment decisions, to examine the effect of profitability on investment decisions, to examine the effect of dividend policy on investment decisions, to examine the effect of debt policy on investment decisions, and to examine whether growth opportunities can effect investment opportunity, profitability, dividend, And debt policy to investment decisions.This research is focused on companies that listed in Indonesia Stock Exchange for period 2013-2015. Sampling method used is purposive sampling and sample of 46 companies. The technique of data analysis using multiple linear regression and moderated regression analysis (MRA)The result of the research shows that investment opportunity has positive effect on investment decision, profitability has positive effect on investment decision, dividend policy has no effect on investment decision, debt policy has positive effect on investment decision, growth Opportunity can influence relationship between investment opportunity and investment decision, growth Opportunity Able to influence the relationship between profitability with investment decision, growth Opportunity not able to influence the relationship between dividend policy with investment decision, and growth Opportunity able to influence the relationship between debt policy with investment decision.Keyword: Investment, Growth, Opportunity, Dividen, Profitability

HEALTHY LIFESTYLE, ROLE STRESSOR DAN GAYA KEPEMIMPINAN: STUDI EMPIRIS KINERJA AUDITOR PEMERINTAH Luh Komang Merawati; Ni Putu Intan Dewi Prayati
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

The level of public confidence was greatly affects by the performance of an auditor as a benchmark of the work in conducting the audit process. This research was conducted to know the influence of healthy lifestyle, role stressor and leadership style on auditors performance. Data were collected through questionnaires distributed to 120 auditors working in BPKP office and BPK Representative of Bali Province. Instrument testing is done through validity and reliability test and data was analyzed with multiple linear regression analysis. The research result shows that the variables of healthy lifestyle, role ambiguity and role overload does not affect the performance of auditors, while the variable role conflict has a negative effect on the auditors performance and leadership style has a positive effect on the performance of auditors in the office of BPKP and BPK Bali Province RepresentativeKeyword: healthy lifestyle, role stressor, leadership style, auditors performance

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN RETAIL (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015) Yolanda Dian Tjandra; Ni Wayan Suryathi
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

ABSTRACT There are 5 aims of this study, the first one is to find out the effect of profitability on the application of good corporate governance on retail companies. The second one is to find out the influence of the companies’ sizes on the application of good corporate governance on retail companies. The third one is to find out the effect of ownership structure of the company on the application of good corporate governance on retail companies. The forth one is to find out the effect of companies’ leverage on the application of good corporate governance on retail companies. And the last one, is to find out the influences of companies’ internal and external factors on the application of good corporate governance on retail companies. The increasing number of companies going public, will lead to tighter competition among open companies. Every company need to do a good management to win the competition. Based on the study results, it can be concluded that profitability has positive and significant impacts on the application of good corporate governance (GCG) on retail companies in BEI in the period of 2013-2015, the sizes of the company have positive and significant impacts on the application of GCG on retail companies in BEI in the period of 2013-2015, the ownership structure of the company has negative and significant impacts on the application of GCG on retail companies in BEI in the period of 2013-2015, the companies’ leverage has positive and significant impacts on the application of GCG in BEI in the period of 2013-2015. Profitability, the sizes, the ownership structure, and the leverage of the companies simultaneously have significant impacts on the application of GCG on retail companies in the period of 2013-2015. Seeing GCG as one of the factors that helps improving the companies’ performances, then it is important to apply GCG to increase public trust.Keywords: Internal Factors, External Factors, Good Corporate Governance

PENGARUH PERSUASI ATAS PREFERENSI KLIEN DAN PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DALAM MENGEVALUASI BUKTI AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA DENPASAR Putu Ady Ariartha; I Gst. Ayu Diah Utari
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Asian Economic Community (AEC) is the thought of the leaders of the Southeast Asian region, which will make their international level competition for professional people especially public accountant. Public accounting firm that works in the KAP is needed in order to assess whether the financial statements of a company have been presented fairly and can be accounted in accordance with the applicable standard. The purpose of this study was to determine the effect of persuasion on client preferences, experience an audit of the auditor's judgment in evaluating audit evidence. The study was conducted on 8 KAP in Denpasar with a total population of 75 auditors. The research instrument used questionnaire. Data collected was processed using a computer program using multiple linear regression analysis technique. The results showed significant influences of persuasion on client preferences (X1) on the auditor's judgment in evaluating audit evidence. There is a significant effect of audit experience (X2) on the auditor's judgment in evaluating the audit evidence. There is a simultaneous influence of persuasion on client preferences (X1) and audit experience (X2) on the auditor's judgment in evaluating audit evidence. Keywords: Persuation On Client Preference, Experience Of Audit, Judgment Auditor

PENGARUH INDEPEDENSI DAN PROFESIONALISME KARYAWAN SERTA PERANAN BADAN PENGAWAS TERHADAP EFEKTIFITAS STRUKTUR PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT DI LEMBAGA PERKREDITAN DESA SEKECAMATAN BANGLI I Made Mastra
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

LPD is one of the assets and income for culterel village. So that LPD need for the good and realiable management. LPD should have adequate internal and external control to preverent abuses of power various parties that can lead bangkruptcy in.LPD LPDshould observe the provision of credit to minimize the bad debts. The purpose of this research is to determine how much influence, independence professionalism and supervicory board on the effectiveness of the internal control structure in the provision of credit in LPD Bangli. The analysis technique used is validity test, reability test, classic assumption test and multiple linear regression test and also hypothesis test consist og F–test and T- test based on the survey result all of the variables in this research instrument are declared free of the interference classical assumption. The multiple regression analysis (F-test) explain that the influence of the independence professionalism and suvervisory board a significant positive impact on the efectivness of the internal control structure in the provision of credit in LPD Bangli. T-test found the three variables (inthepedence, professionalism, and suvervisory board) are declared partial significant positive effect on the effectiveness of the internal control structure in the provision of credit in LPD Bangli.Keywords: Indepedence professionalism, employess supervisory board and the effectiveness of the internal control structure.

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Contact Name
Adie Wahyudi Oktavia Gama

Contact Email
adiewahyudi@undiknas.ac.id

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Journal Mail Official
adiewahyudi@undiknas.ac.id

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Location
Kota denpasar,

Bali

INDONESIA