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<![CDATA[PENGARUH INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITY, DAN SALES GROWTH TERHADAP FIRM VALUE ]]>
<![CDATA[Ferry Adang]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i1.42
<![CDATA[This research has a purpose of obtaining empirical evidence regarding the effect of intellectual capital, corporate social responsibility, and sales growth on firm value of the manufacturing companies listed in the Indonesia Stock Exchange (IDX) in 2014 – 2016 period. The research conducted by obtaining 93 samples using purposive sampling method. The result of this research show that the independent variables have effects on firm value (Tobin’s Q) simultaneously (F test). The t test result showed that intellectual capital (VAIC) has a significant positive effect on firm value while the others have no significant effect on firm value]]>
<![CDATA[APAKAH PELAPORAN BERKELANJUTAN MEMODERASI RELEVANSI NILAI INFORMASI AKUNTANSI? ]]>
<![CDATA[Randy Kuswanto]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i1.43
<![CDATA[This study aims to obtain empirical evidence about the effect of sustainability reporting as a moderating variable on value relevance concept. Prior studies suggest that sustainability report can enhance the company’s financial performance which has similar context with value relevance. This study modifies Ohlson Model (1995) with additional moderating variable to capture the effect of sustainability reporting in Indonesia. The population in this study is all public listed company in Indonesia Stock Exchange in 2016. Pair matching and purposive sampling is used as a sampling method to collect 76 samples. The results of this study show sustainability reporting failed to indicate its moderating effect both on the interaction with earning and book value. Nevertheless, value relevance of group who published the sustainability report is higher than the opposite group. As a final result, this study provides empirical evidence that sustainability report cannot increase the firm value in value relevance model but could increase the level of value relevance itself.]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Rama Ardianto]]>;
<![CDATA[Chermian Eforis]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i1.44
<![CDATA[The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.]]>
<![CDATA[PENGARUH AUDITOR SWITCHING, LIKUIDITAS, LEVERAGE, DISCLOSURE DAN FINANCIAL DISTRESS TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Indri Septiana]]>;
<![CDATA[Patricia Diana]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i1.45
<![CDATA[The objective of this study was to obtain empirical evidence about the effect of auditor switching, liquidity, leverage, disclosure and financial distress on the probability of going concern audit opinion. The object of this study is the mining companies listed in Indonesia Stock Exchange in 2013 – 2016. Samples of this research were chosen by using purposive sampling and got 8 mining companies that matched the criteria. The criteria used for choosing the samples are listed on BEI as mining company during period 2013-2016, publish the annual report and audited financial statement in Rupiah, and has a net loss for two periods in a row. This research use regression logistic because the dependent variable measured by nominal scale. The result of this research showed that auditor switching, liquidity, leverage, disclosure and financial distress didn’t have effect to the probability of going concern audit opinion.]]>
<![CDATA[PENERAPAN STANDAR GRI DALAM LAPORAN KEBERLANJUTAN DI INDONESIA: SEBUAH EVALUASI ]]>
<![CDATA[Randy Kuswanto]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i2.59
<![CDATA[This study aims to investigate the level of conformity of economic, social, and environmental information on sustainability report in Indonesia as per GRI G4 guidelines. Content analysis has been applied to a sample of 29 companies listed in the Indonesia Stock Exchange. Conformity and disclosure quality were analyzed descriptively using a specific scoring system for each dimensions. The findings of this research show that the level of conformity of GRI indicators in Indonesia is quite low at 18,9%. However, the weight of information disclosed by companies is relatively high, at 59,9% of the information. This wide gap occurred caused by the fact that many companies disclose only a few indicators of GRI G4. These findings indicate the GRI G4 Guidelines is not really suitable for company in Indonesia. One of the primary focuses of this research is the applicability of GRI indicators. However, not even a single study found while reviewing literature that studied the applicability GRI indicators in a country. Conformity can become a new topic when studying accounting information disclosure.]]>
<![CDATA[ANALISIS PERBANDINGAN PEMBIAYAAN BARANG MODAL ANTARA SEWA GUNA USAHA DENGAN PINJAMAN PERBANKAN DAN KAITANNYA DENGAN BIAYA PAJAK PADA PT. DUTA ABADI PRIMANTARA ]]>
<![CDATA[Willy Hermawan]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i2.60
<![CDATA[This study aims to determine ways of financing assets using bank credit or withleasing to a company, where the company opts for bank credit and leasing tomake income tax savings. The study was conducted at PT. Duta Abadi Primantarawith the calculation of fiscal costs and commercial costs with the type of casestudy research. The data obtained are primary data collected throughdocumentation obtained from the company. The data collected includescommercial and fiscal calculation reports. Based on research results obtainedthat the company chose financing of assets with leasing because it saves capital,flexible requirements, lower costs, ease of budgeting, profitable cash flow andalso inflation protection.]]>
<![CDATA[ANALISIS PENGENDALIAN PIUTANG TERHADAP PENAGIHAN PIUTANG ARUS KAS PT.COWELL DEVELOPMENT TBK ]]>
<![CDATA[Agustin Agustin]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i2.61
<![CDATA[This study aims to analyze the control of receivables on the collection of cash flowreceivables at PT.Cowell Development Tbk. The data analysis technique used inthis research is descriptive qualitative method. Qualitative descriptive analysis isa data analysis technique that is done by collecting data, clarifying data,explaining and analyzing so that it provides information and images that areappropriate to the problem being faced or researched. Sources of data in thestudy used are secondary data sources and primary data. From the results of thestudy show that the control of receivables is the billing process with a long time tothe bills that are due. PT. Cowell Development Tbk must be more active in thecollection of receivables so that the balance of the amount of receivables is nottoo large so that it will affect the effectiveness of cash flow.]]>
<![CDATA[ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Tusiyati Tusiyati]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i2.62
<![CDATA[This study aimed to determine the impact of environmental performancemeasured by PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalamPengelolaan Lingkungan Hidup) and financial performance on disclosure ofsustainability report. Sustainability Report (SR) measured by 46 items disclosurestated on G4 GRI (2013), while financial performance measured by using ratio ofprofitability, liquidity, and leverage of non-financial companies listed inIndonesian Stock Exchange and located in DKI Jakarta. A stastistical methodused in this study is multiple regression analysis to examine the effect ofenvironmental performance on the disclosure of sustainability report. Dataanalysis and hypothesis testing in this study using SPSS version 20. Resultsshowed: (1) environmental performance the company has a significant positiveeffect on the disclosure of sustainability report, (2) financial performance has asignificant negative effect on the disclosure of sustainability report.]]>
<![CDATA[ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT PSAK 17 DAN UNDANG-UNDANG PAJAK SERTA DAMPAKNYA TERHADAP PENGHASILAN KENA PAJAK PADA PT.WANA ARTA MANUNGGAL ]]>
<![CDATA[Leroy Lionel Yuhaniar]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i2.63
<![CDATA[This study aims to determine how the calculation of depreciation of fixed assets inaccordance with IAS 17 and the Law - Tax Law as well as determine the impacton taxable income of both of these calculations. In this study the author usesdescriptive method is a method of analyzing the data which the data are collected,compiled, interpreted, and analyzed so as to produce a complete information andefficient in accordance with the title analysis of calculation of depreciation offixed assets according to IAS 17 and law - tax law and its impact taxable incomeat PT Wana Manunggal Arta ". The data collected is primary and secondary data.Using a variety of data collection techniques, such as interview techniques,observation techniques. The author has analyzed the fixed assets of the companyand it can be concluded that the company put on straight-line depreciationmethod to depreciate its fixed assets has been well implemented by the company.Application of the method of depreciation for tax purposes in accordance with theprovisions of the tax is less because there are weaknesses in its application.Depreciation expense based on commercial Rp 197,323,566 whereas according tothe fiscal depreciation expense amounting to Rp 169,967,624 was due todifferences in the method of depreciation according to tax provisions containedfiscal correction of the vehicles used for the company's operations and for theinventory of vehicles for employees.]]>
<![CDATA[ANALISIS PENGENDALIAN INTERNAL PIUTANG USAHA UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH PT XYZ ]]>
<![CDATA[Ariyati Ariyati]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i2.64
<![CDATA[This research aims to identify and analyze the system of internal control ofaccounts receivable on PT. XYZ to minimize bad debt expense. The researchapproach used is a descriptive that is used by collecting, compiling, classifyingdata that they can find out the clear events regarding the problems that have beenresearch. Operational definition used by the internal control system of accountsreceivable and bad debt expense. The type of data used is qualitative. Primaryand secondary data sources. Data collection techniques used are documentationand interviews. Data analysis techniques used are descriptive. The results of theresearch show that the internal control of accounts receivable PT. XYZ has notbeen done effectively. this is seen from the activity of controlling trade receivablesin the collection results that often pass from the due date. PT. XYZ do not haveinternal audits and have not been effective in using accounting methods to themaximum in an effort to minimize bad debt expense.]]>
