cover
Contact Name
Ernie Riswandari
Contact Email
-
Phone
+6281387005908
Journal Mail Official
jab@ubm.ac.id
Editorial Address
Jl. Lodan Raya No. 2 Ancol Jakarta Utara
Location
Kota tangerang,
Banten
INDONESIA
Jurnal Akuntansi Bisnis
ISSN : 1979360X     EISSN : 25986767     DOI : -
Core Subject : Economy, Social,
Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.
Articles 182 Documents
PENGARUH KUALITAS AUDIT TERHADAP KECENDERUNGAN PERUBAHAN PERILAKU MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1131.601 KB) | DOI: 10.30813/jab.v10i1.984

Abstract

The improvement of International Financial Reporting Standard (IFRS) may narrow the chance of discretionary accrual earnings management. As a result, there will be changes in the behavior of earnings management from accrual to real earnings management. The aims of this research are to investigate the influence of audit quality on the changes of earnings management behavior from accrual to real earnings management. This research emphasizes audit quality in competency and independency through audit firm tenure and audit firm rotation  The sample used in this research were manufacturing companies listed at Indonesia Stock Exchange 2012-2015. Samples are collected by purposive sampling and resulted in 58 firms as the final sample. This research used quadratic model to investigate the relationship between audit firm tenure with real earnings management. The statistic method used was multiplied analysis multiple linear regression, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is Eviews 8. The results of this research showed that  audit firm tenure has a significant influence to the real earnings management, while audit firm rotation, firm size, and leverage has no significant influence to the real earnings management. The results also showed that audit firm tenure has concave relationship with real earnings management (convex relationship with  audit quality). This indicates that audit quality measured by audit firm tenure can decrease real earnings management in the fifth year and afterwards because the increase of audit quality through audit competence is greater than the decrease of audit independence                                                                                                                      Keywords : real earnings management, audit firm tenure, audit firm rotation, concave, convex, quadratic model
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wendy Salim Saputra
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.001 KB) | DOI: 10.30813/jab.v10i1.985

Abstract

The company’s value serves as a measure of the success of the company's management in the prospect of future operations so as to realize the trust for the shareholders of the company, because if the welfare of the shareholders has been able to be met, then surely the circumstances reflect the high corporate value too. Company’s value can be influenced by several factors, such as Corporate Social Responsibility and Profitability The purpose of this research is to analyze the factors that affect the company’s value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2015. The research method used in this research is hypothesis test that is to analyze the influence of corporate social responsibility toward company’s value and influence profitability to company’s value. The analytical method used in this research is to use multiple regression analysis with statistic package testing tool for statistical package for social science (SPSS 22) for window. The results of this study indicate that the significance level for corporate social responsibility variables is 0.012 is smaller than 0.05 so it can be concluded that corporate social responsibility variables affect the company’s value, for the profitability variable the level of significance shows the value 0.000 smaller than 0.05 so it can be concluded Profitability variables affect the company’s value. Keywords:Corporate Social Responsibility, Profitability, Company’s Value
PERAN PSAK 109 DALAM PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI PELAPORAN ZAKAT DI INDONESIA Muji Astuti
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1226.468 KB) | DOI: 10.30813/jab.v10i1.986

Abstract

The growth of zakah, donation/charity increases every year, though still far from zakah potential estimated by various research institutions. The collection and distribution of zakat, donation/charity is accountably reported to the public in the form of financial statements based on the principles of accountability and transparency. Accountability is associated with the fulfillment of the muzaki expectations to gain and enlarge  benefits perceived by mustahik. Transparency is manifested in the publication of the financial statements were prepared based on the financial standards and audited by an independent institution. Transparency and accountability in  the  dimension of Islam not only worldly but also hereafter, be accountable to Allah SWT. The established of PSAK (Statement of Financial Accounting Standards) 109 at the end of 2011 as the accounting standards of  the organization of zakah and donation/charity in Indonesia became a binding foundation for preparing financial statements. This paper describes the application of accounting standards on financial statements of zakah institutions to measure the fulfillment of accountability and transparency, by comparing the reports before and after PSAK 109. The results of this study hopefully will give the contribution to the zakat management organizations in completing the public's expectations in the optimization benefits. Keywords: management of zakat in Indonesia, accountability, transparency, accounting standards, the financial statement.
IMPLIKASI TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN TERKAIT POTENSI DUGAAN KEJAHATAN KORPORASI: STUDI CONTENT ANALYSIS PADA PT LAPINDO BRANTAS INC. Waya Muthia Wardhani; Fidelis Arastyo Andono
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.801 KB) | DOI: 10.30813/jab.v10i1.987

Abstract

Management actions, which are supported by the implementation of corporate governance, is crucial in the decision making for any corporate actions. But in many occasions, the management took the decision to neglect the environment and social responsibility and set aside long-term goals of the company. On May 29, 2006 in the drilling area of PT Lapindo Brantas Inc. (Lapindo) located in Porong, Sidoarjo, an incident in which is one of the drilling well releases gas and mud. This case happened because the company allegedly shirking the implementation of social and environmental responsibility of theirs.The purpose of this study was to analyze the implementation of the activities of social and environmental responsibility of a company, and then connect the involvement of social environmental responsibility with the potential of alleged corporate crime. Using the content analysis method, the results showed that social and environmental responsibility of a company is very important to be implemented. In addition, management as manager of the company must always run actions guided by the principles of good governance. If the principles of good governance are not implemented by management, corporate actions whether intentional or not, will be more vulnerable and has the potential to intersect with corporate crime.Keywords: social and environmental responsibility, corporate crime, the principles of good governance
PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN INDUSTRI PERBANKAN Devica Pratiwi; Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.483 KB) | DOI: 10.30813/jab.v10i1.988

Abstract

The role of the large banking industry in the Indonesian economy affects banking governance, where prudence is strongly emphasized. Such caution is a reflection of the attitude of responsibility towards the trust given by the community. To address the risks involved in banking operations, risk management is a much-needed solution, which is used to identify, measure, monitor, and control risks arising from bank operations. This study takes independent variables in which NIM as a proxy of interest rate risk, NPL as proxy of credit risk, CAR as solvency & capital risk proxy, and LDR as a liquidity risk proxy. Dependent variable used in this research is financial performance of banking by using profitability ratio that is ROE. The sample of research selected by purposive sampling method get 12 companies that report 3 period of annual report that is year 2013, 2014, and 2015. Analyze technique which is done is by using multiple regression, and the analysis tool is SPSS version 21. The result show that NIM and CAR has significant influence on profitability, while NPL and LDR have insignificant influence.Keywords: risk management, bank performance indicator
PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN,KOMPLEKSITAS OPERASI PERUSAHAAN, DAN REPUTASI KAPTERHADAP AUDIT DELAY PADA PERUSAHAANPERTAMBANGAN Jessica Tricia; Prima Apriwenni
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.203 KB) | DOI: 10.30813/jab.v10i1.989

Abstract

The background of this research there were inconsistent results on the variables that affect audit delay. Besides that, in 2015 several companies suspended by the Stock Exchange because of late financial reports.This study aimed to research the influence of company size, company’s profit/loss, company’s operations complexity and reputation of public accountant firm on audit delay. This study has done at mining companies listed in Indonesian Stock Exchange during the period 2012-2014. The sampling method used purposive sampling and obtained 96 as total sample. Linear regression analysis is used as analysis technique. This research concluded that company’s profit/loss and reputation of public accountant firm negatively influenced on audit delay. Company size didn’t affect to audit delay. Company’s operations complexity was no conclusion.  Keywords :audit delay, company size, company’s profit/loss, company’s operations complexity,  reputation of public accountant firm.
FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN MODEL REVALUASI SEBAGAI MODEL PENGUKURAN ASET TETAP DAN DAMPAKNYA TERHADAP MANAJEMEN LABA Rini Martini; Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.395 KB) | DOI: 10.30813/jab.v10i2.990

Abstract

Since the emergence of the revaluation model as another option in the measurement of fixed assets, the participation of public companies in Indonesia in the implementation of fair value began to increase.   The aim of this study is to investigate factors that affecting the decisions made by the company to perform revaluation model of fixed asset and the effect of revaluation model on earnings management. The sample used in this research were non financial companies listed at Indonesia Stock Exchange   2013-2015. Samples are collected by purposive sampling and resulted in 180 firms as the final sample. The statistic method used was binary logistic regression method, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is SPSS 23.  The result of this research indicates that company value has negative significant influence and  fixed asset intensity has positive significant influence on revaluation model implementation. Meanwhile leverage and liquidity do not have significant influence on revaluation model implementation. Revaluation model implementation does not have significant influence on earnings management. This research also showed that asset revaluation implementation can be used to reduce information asymmetry and give positive signal to financial statement users. But apparently asset revaluation implementation does not have significant influence with earnings management because fair value implementation has not been optimal in Indonesia's public company.Keywords : Fixed asset, revaluation model, leverage, liquidity, company value, fixed asset intensity, earnings management.
MANAJEMEN LABA DAN PERENCANAAN PAJAK SEBAGAI SUMBER LARGE POSITIVE BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Liean Winata Merrysa; Nurul Aisyah Rachmawati
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.159 KB) | DOI: 10.30813/jab.v10i2.991

Abstract

This study replicates Blaylocket al. (2012). Through this research, the writer wanted to analyze the influence of earnings management and tax planning as source of Large Positive Book-Tax Differences (LPBTD) to earnings persistence. This research uses panel data of manufacturing companies listed on Indonesia Stock Exchange for the period of research year 2012-2013. The data is analyzed with Pooled Least Square. Unfortunately, the authors can not prove that earnings management as a source of LPBTD can weaken earnings persistence. The result of earnings persistence estimation is exactly the opposite. This condition may occur because the action of earnings management by managers is viewed in terms of efficiency contracting perspective. In addition, the authors also can not prove that tax planning as a source of LPBTD strengthens the profit persistence. According to Blaylock et al. (2012), this happens because the measurement of cash effective tax rate can not be reviewed only with period of 5 (five) years.Keywords:Persistensi profit, profit management, tax planning, Large positive book-tax differences
ANALISIS HARGA SAHAM, VOLUME PERDAGANGAN SAHAM DAN VARIAN RETURN SAHAM TERHADAP BID ASK SPREAD PADA MASA SEBELUM DAN SESUDAH STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2011 – 2015 Kevin Immanuel; Oktafalia Marisa Muzamil
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.304 KB) | DOI: 10.30813/jab.v10i2.992

Abstract

The stock split policy is taken by the company to keep stock prices not too high so that its stock can reach many investors and increase stock liquidity. This study also aims to measure whether there is a difference before and after the company does a stock split through bid ask spread.This research method uses event study about market reaction to information from stock split announcement.This type of research includes descriptive research using quantitative data, while data collection techniques consist of library techniques and documentation techniques. The results showed that the test for normality only trading volume activity (TVA) that qualify and can do paired samples t-test, while the stock price, the variant return and bid ask spread is done by using Wilcoxon test because it does not pass the test of normality. In the paired sample t-test, the results show that there is significant trading activity volume difference before and after stock split. In the Wilcoxon test, the results show that there is no significant price difference before and after stock split, there is no significant difference of return variance before and after stock split, and there is no significant bid ask spread before And after stock splits.The conclusions can be drawn based on the results of the study that the market conditions are in the bearish market and investors do not provide a quick feedback to the stock split. However, stock splits have increased liquidity from firms due to stock splits to n per sheets and reduced asymmetry costs to be borne by investors. Suggestions from researchers to investors are investors can take advantage of stock split events and must be observant in seeing the stock of a particular company that has prospects, good performance and good reputation in the community. For the company, the company should be wise in determining the ratio for stock prices to be optimal and consider whether the stock market is bearish / bullish market when doing stock split policy.Keywords: stock prices, return, trading volume activity, bid ask spread, and stock split
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.637 KB) | DOI: 10.30813/jab.v10i2.993

Abstract

One of the primary objectives of the company is to maximize the firm value. The firm value is theperception of investors to the company which is mostly related with the stock price. The stock price is formed from investor’s demand and supply of the company’s shares, so the stock price may be used as a proxy for the firm value. This research is meant to test the influence of dividend policy,investment decision, and Return on assets (ROA) to the firm value. The samples of this research are 8 food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2016 periods are in accordance with the determined criteria. This research is conducted by using purposive sampling method. The data source of this research has been retrieved from Indonesia Stock Exchange (IDX). The data analysis of this research is done by using regression of data panel analysis with the instrument of Eviews version 8 application . The result of this research shows that the dividend policy has influence to the firm value,investment decision has influence to the firm value, and Return on assets (ROA) does not have any influence to the firm value.Keywords: dividend policy, investment decision , Return on Assets (ROA), firm value.

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