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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 167 Documents

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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

FIRM SIZE, GROWTH, MEDIA EXPOSURE DAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR Ni Wayan Sri Rahayu Darmayanti; Anak Agung Ngurah Oka Suryadinatha Gorda
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Firm Size, Growth, Media Exposure and Corporate Social Responsibility of Manufacturing Companies. This study aims to determine the effect of Firm Size, Growth, Media Exposure and Corporate Social Responsibility on Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2017. The sample selection uses purposive sampling, which is as many as 100 samples of manufacturing companies. To measure the hypothesis is done by t test and f test. The data analysis technique used in this study is the classic assumtion test and multiple linear regression test. In addition, all variables are declared free of interference from existing classical assumptions. From the results of multiple linear regression tests the results of the f test are 78.906 with a significant value of 0.000 or <0.05. This means Firm Size, Growth and Media Exposure to Corporate Social Responsibility in Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2017 have a significant simultaneous effect. Partial testing shows that all independent variables have a significant effect on Corporate Social Responsibility.Keywords: Firm Size, Growth, Media Exposure, Corporate Social Reponsibility

HUBUNGAN CEO GENDER DAN LEVERAGE DENGAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Aloysia Putu Devy Varadina; Nyoman Gede Arya Diatmika
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Hubungan CEO Gender dan Leverage Dengan Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. Tujuan penelitian ini untuk mengetahui apakah terdapat hubungan antara CEO Gender dan Leverage dengan Konservatisme Akuntansi. Adanya kebebasan dalam pemilihan metode akuntansi yang diterapkan perusahaan dapat memberikan peluang untuk melakukan tindakan kecurangan dalam laporan keuangan. Salah satu cara untuk menangani tindak kecurangan tersebut adalah dengan diterapkannya metode akuntansi yaitu konservatisme akuntansi. Penelitian ini dilakukan dengan mengambil sampel pada perusaahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Jumlah populasi sasaran dalam penelitian ini yaitu sebanyak 36 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah jenis data kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dengan menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah statistik deskriptif menggunakan tabulasi silang (crosstabs) dan melihat dari nilai Gamma (?). Hasil dari penelitian ini menunjukkan bahwa terdapat hubungan positif yang sangat kuat antara CEO Gender dengan Konservatisme Akuntansi (?=0,763). Hasil penelitian ini juga menunjukkan adanya hubungan positif yang sangat lemah antara Leverage dengan Konservatisme Akuntansi (?=0,021).Kata Kunci: CEO gender, leverage, konservatisme akuntansi

PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, TURNOVER INTENTION, SELF ESTEEM IN RELATION TO AMBITION, DAN TIME BUDGET PRESSURETERHADAP PERILAKU DISFUNGSIONAL AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI BALI) Diah Utari
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.25

This research is motivated by the dysfunctional audit behavior conducted by an auditor in the audit process through the manipulation of data or evidence, fraud, and irregularities against the applicable audit standards. Dysfunctional audit behavior can be influenced by several factors such as locus of control, organizational commitment, turnover intention, self esteem in relation to ambition, and time budget pressure.The purpose of this research was to examine the effect of locus of control, organizational commitment, turnover intention, self esteem in relation to ambition, and time budget pressure on dysfunctional audit behavior. This research using purposive sampling method, and a sample of 50 respondents who work as auditors working in Public Accounting Firms in Bali listed in the Directory Institute of Indonesia Chartered Accountants (IICA) in 2016. This research uses primary data by spreading the questionnaire. Data were analyzed using multiple linear regression analysis were processing through statistical software.The results indicate that the locus of control, turnover intention, self esteem in relation to ambition, and time budget pressure has a positive and significant influence on the dysfunctional audit behavior, while the organizational commitment has a negative and significant influence on the dysfunctional audit behavior.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI: STUDI KASUS PADA KOPERASI SIMPAN PINJAM DI KABUPATEN GIANYAR Putu Agus Satria; Putu Purnama Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi: Studi Kasus pada Koperasi Simpan Pinjam di Kabupaten Gianyar. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh variabel pendidikan dan pelatihan, keterlibatanpengguna dalam pengembangan sistem, serta dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi baik itu secara parsial maupun secara simultan. Populasi penelitian ini ditunjukan kepada karyawan bagian tabungan dan deposito, bagian kredit, serta bagian kasir yang telah memakai sistem IT pada Koperasi Simpan Pinjam di Kabupaten Gianyar sebanyak 78 responden. Metode pengumpulan data menggunakan metode kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Dengan program SPSS 24.0. Hasil penelitian ini menunjukkan bahwa secara parsial pendidikan dan pelatihan, keterlibatan pengguna dalam pengembangan sistem, serta dukungan manajemen puncak berpengaruh positif terhadap kinerja SIA. Sedangkan secara simultan variabel independen berpengaruh terhadap variabel dependen.Kata kunci: Pendidikan dan pelatihan, keterlibatan pengguna dalam pengembangan sistem, dukungan manajemen puncak, kinerja sistem informasi akuntansi

PENGARUH BUDAYA TRI HITA KARANA PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN PADA INDONESIA TOURISM DEVELOPMENT CORPORATION I Gusti Ayu Agung Omika Dewi; Ni Komang Biyantari
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

The Influence of the Culture of Tri Hita Karana on the Relationship Between Corporate Social Responsibility and Firm Value at Indonesia Tourism Development Corporation. The purpose of this study was 1. To determine the influence of Corporate Social Responsibility to Corporate Values Indonesia Tourism Development Corporation (ITDC) , 2. To know that the implementation of Tri Hita Karana Cultural influence on relations between Corporate Social Responsibility to Corporate Values Indonesia Tourism Development Corporation ( ITDC ). In this study the authors used the GRI (Global Reporting Intiative) Generation 4 with 91 items of disclosure to assess the company's Corporate Social Responsibility . Variable Value Companies are judged on analysis Tobins'Q. Variable Tri Hita Karana is measured by using a check list contained in THK Awards Handbook, published by the Provincial Government of Bali . Data analysis techniques in this research is the analysis of MRA ( Moderated Regression Analysis ) or interaction test.The results found that 1 ) Corporate social responsibility ( CSR ) affects the value of the company Indonesia Tourism Development Corporation . 2 ) Cultural Tri Hita Karana effect on relations corporate social responsibility and the value of the Indonesia Tourism Development Corporation.Keywords: Corporate Social Responsibility, Corporate Values, Tri Hita Karana

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 BISNIS E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI TERHADAP KEBUTUHAN JASA AUDIT E-COMMERCE I Made Angga Anugrah; Ida Bagus Teddy Prianthara
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

The Influence of E-commerce Business and Technology-based Accounting Information System on Demand of E-commerce Audit Service.This research is motivated by technological advances in the world, especially in Indonesia, which is very rapid. It is the business sector that feels the impact of technological progress and free trade. Competitive advantage, service and competitiveness are the most frequently talked about by business people today. Internet-based Information Systems are very widely used today, both in business activities and financial recording activities. The internet is a medium that is considered very simple in its operation, on the internet we can search for all information in the entire world, both about business, the state of the world economy, and conducting business activities. E-commerce audit services are services provided by auditors for e-commerce. Overseas has become a common thing for an auditor to provide e-commerce audit services. Examples of countries that have used e-commerce audit services are developed countries such as the United States, Japan and the United Kingdom. Whereas in Indonesia, e-commerce audit services are not yet well known and utilized. This study aims to find out why in Indonesia e-commerce audut services are still lacking, as we know the number of e-commerce business people in Indonesia, it is necessary to know in advance how much of the impact of the development of e-commerce businesses and the development of technology-based accounting information systems to the needs of e-commerce audit services.Keywords: Audit, E-commerce, Technology, Business, Information System

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 UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, STRUKTUR AKTIVA, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL (PENELITIAN DI BURSA EFEK INDONESIA PERIODE 2011-2015) I Gusti Ayu Suta Premawati; Gede Sri Darma
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Struktur Aktiva, dan Profitabilitas terhadap Struktur Modal (Penelitian di Bursa Efek Indonesia Periode 2011-2015). Tujuan dari penelitian ini adalah pengaruh ukuran perusahaan, pertumbuhan penjualan, struktur aktiva, dan profitabilitas terhadap struktur modal. Populasi dalam penelitian ini adalah perusahaan manufaktur dikategorikan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk periode 2011-2015 dan memberikan rekomendasi sebagai penyelesaian pada penelitian ini. Terdiri dari 22 perusahaan diambil dalam pengamatan 5 tahun, dan jumlah 110 sampel dengan metode purposive random sampling. Dalam analisis menerapkan dengan pengolahan Analisis Jalur dengan AMOS versi 22. Hasil penelitian mengungkapkan bahwa ukuran perusahaan memiliki pengaruh negatif dan tidak signifikan terhadap struktur modal. Ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap profitabilitas. Pertumbuhan penjualan memiliki pengaruh negatif dan tidak signifikan terhadap profitabilitas. Pertumbuhan penjualan memiliki pengaruh positif dan tidak signifikan terhadap struktur modal. Struktur aset dan profitabilitas memiliki pengaruh positif dan signifikan terhadap struktur modal. Perusahaan Manufaktur yang terkategori Consumer Goods Industry harus memperhatikan faktor profitabilitas dan stuktur aktiva karena merupakan faktor yang lebih banyak dalam mempengaruhi struktur modal. Dalam hal ini manajemen perusahaan perlu menjaga stuktur modal agar kondisi perusahaan tetap terjaga serta dapat meningkatkan nilai perusahaan. Oleh karena itu, sangat berguna bagi investor untuk mempertimbangkan variabel tersebut untuk penelitian dalam rangka untuk membuat keputusan pendanaan yang tepat dan melakukan perdagangan saham dengan penuh percaya diri. Penelitian selanjutnya perlu memperhatikan variabel-variabel selain ukuran perusahaan, pertumbuhan penjualan, struktur aktiva, profitabilitas dan struktur modal serta periode waktu yang berbeda. Kata kunci: DER, Ukuran Perusahaan, Penjualan, Struktur Aktiva, ROE

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Adie Wahyudi Oktavia Gama

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adiewahyudi@undiknas.ac.id

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Journal Mail Official
adiewahyudi@undiknas.ac.id

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Bali

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