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SALAM FADILLAH ALZAH
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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 4 No 1 (2015): Edisi Februari" : 7 Documents clear
PENCARIAN MAKNA DIBALIK AKUNTANSI KEWIRAUSAHAAN BERBASIS KEARIFAN LOKAL Ismail, Hanif
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

This research is used inductive approach to find the essence of entrepreneurial accounting by exploring the meaning of entrepreneurial accounting on business practice in the Padang restaurant. The paradigm is interpretive with phenomenological method by involving researchers as participant observer in the study sites. The finding research is founded of significance of entrepreneurial accounting, they are: unyielding spirit, accounting creations to achieve productivity, openness, motivate each other, act fairly, and jointly owned businessesKeywords:   Accounting, Entrepreneurship, jointly owned business, fair, openness,   phenomenology, unyielding spirit
AUDIT INTERNAL DALAM PERUSAHAAN KELUARGA : PENDEKATAN INTERAKSI SIMBOLI Esi Susirawati, Rizka Indri Arfianti
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

This study is a qualitative research using Symbolic Interaction aprroach. The collection of data research with in-depth interviews and field observations. Informants research is Manager of Internal Audit and Internal Audit Supervisor. The author not only do formal interviews, but also with non-formal interview. Manuscripts obtained from the interviews was analyzed and discussed with the model selection three steps Miles and Huberman (1984) as well as the intepreting analysis of Herbert Blumer (1969). Research results show owner / shareholder of a family company is doing dishonesty by means of using a financial company for personal gain. As auditors, the internal audit manager can not do anything because the owner / shareholders still hold full operational control over the company.Conclusions from this research is that even though the level of manager has been filled entirely by professional and performance management at this family company has been quite effective and efficient, but in this family company the function of auditor become less independent and can not work optimally because owner / shareholders who still full control over the company.Keywords: Symbolic Interaction, Internal Auditor, the Company Family
PENGARUH KESADARAN, PELAYANAN FISKUS TERHADAP KEPATUHAN WP YANG DIMODERASI KONDISI KEUANGAN Adistyaloka, Vivi Adeyani Tandean, Yoanda
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

Tax is one of the main internal and the biggest revenue for the state, which its acceptance strongly influenced by compliance. However, the fact that the high level of non-compliance is done by a particular taxpayer taxpayer individual entrepreneurs, it is necessary to note the factors that influence taxpayer compliance.   Compliance is subject or obedient to the teachings or rules. In taxation, compliance can be defined as a state where the taxpayer fulfills all tax obligations and implement taxation rights. Factors that may be considered to affect the individual taxpayer compliance entrepreneurs including the factor of awareness of the taxpayer, the taxpayer's perception about the quality of service tax authorities, and financial condition.   The research method used in this study is a descriptive analysis of the survey approach. Independent variabel in this study is the awareness of the taxpayer and the taxpayer's perception about the quality of service tax authorities. The dependent variabel is taxpayer’s compliance, while moderating variabel is financial condition. Sampling method that used was simple random sampling of 100 respondents. Measuring instruments used in the study are Likert Scale. Testing is done is a classic assumption test, multiple regression analysis and moderated regression analyze.  The results of the F test and t test before moderated on the variabel awareness taxpayers and taxpayer perceptions about the quality of service tax authorities on taxpayer’s compliance have no significant effect but after moderated by the financial condition becomes positively significant effect on the taxpayer awareness and negatively to the perception taxpayers on the quality of service tax authorities. This suggests that the financial condition variabels proved to be a moderating variabel.  Suggestions that can be submitted, the Tax Office should be able to consider other factors such as knowledge of tax, tax penalties, and perceptions of the effectiveness of the tax system as well as considering the financial condition of the taxpayer. Keywords: Awareness of the taxpayer, financial condition, taxpayer’s compliance
PENGARUH EARNING SURPRISE POSITIF TERHADAP REAKSI PASAR Sang Ayu Putu Piastini Gunaasih
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

This study investigates empirically the effect of positive earning surprise to the market response by using event study method. The investigation is opted by referring to the previous investigation results, yet by applying market adjusted model with cross section model. Cross section model is chosen since it has a long period of observation. Hence, the result is expected to be better. Moreover, the simple regression and T-testing method are employed to validate the results. The sampling data are collected from all of the companies that are registered in Indonesia Stock Exchange (BEI). The sampling data type is secondary data type. The purposive sampling method is employed for collecting the sampling data. The result reveals that positive earning surprise is responded positively by the market. Since it can perform the good news for the market when the announcement of profitability is announced. Subsequently, the result of this investigation is expected giving a contribution to the investor for making a decision of investment in the future.Keywords: Earning surprise, Market reaction, Event study
PENGARUH LEVEL DIVERSIFIKASI, LEVERAGE, RETURN ON ASSET, UMUR PERUSAHAAN, DAN SEKTOR INDUSTRI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2009 – 2011 Delinalie Chandra, Yustina Triyani
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

Diversification is the level of business diversity, both in related diversification or unrelated diversification. There are three underlying motive for diversification perspective, namely the market power view, the agency view, and the resource view. In the context of agency theory, agent are tend to apply diversification strategy which can reduce the excess value. Besides that, diversification only can give a complex company system, so that, intern market efficiency will be hard to get. This research used data of manufactures, telecommunication, and transportation, and mining company which listed in Indonesia Stock Exchange during the period of 2009 – 2011. The final samples are 402 item. Multiple regression analysis, statistic descriptive, independent sample t-test, and classic assumption-test. Based on the result, value of the coefficient is less than α (0,005). In variable test, leverage, type of manufacture industries, type of telecommunication, transportation, and hotel industries significant affect excess value. But, return on asset, level of diversification, and firm age not significant influence excess value. Keywords: Excess Value, Diversification, Leverage, Return On Asset, Firm Age
FAKTOR-FAKTOR YANG MEMENGARUHI EARNING RESPONSES COEFFICIENT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Fitriana Kania Dewi
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

Badan Usaha Milik Negara abbreviated BUMN is a company that holds the key sectors of the major needs in Indonesia, to expand the company's business lines, then 20 BUMN began to sell shares in the Indonesia Stock Exchange and have to publish financial statements  which contains earnings information.The purpose of this study is to examine the influence of audit firm size, leverage, firm size and market to book ratio on earning response coefficient. The population of this research are all BUMN companies listed in the Indonesia stock exchange 2011-2013. The sampling technique in this research was purposive sampling. From 20 research sample, there are 15 companies qualified as a sample. Multiple regression analysis was employed to analyse data . The result that simultaneous all variable have positive effects on earning response coefficient, partially audit firm size, firm size and market to book ratio have positive effect on ERC. Keywords : Audit Firm Size, Leverage, Firm Size, Market To Book Ratio, Earning Responses Coefficient
PENGARUH RELEVANSI NILAI INFORMASI LABA DAN ALIRAN KAS TERHADAP HARGA SAHAM DALAM KAITANNYA DENGAN SIKLUS HIDUP PERUSAHAAN Fatmasari, Khairunisa, Mariana
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

This study was conducted to see the effect of earnings and cash flow to the stock price. Companies that usted in Indonesian Stock Exchange (ISE) has a different life cycle.  The life cycle consists of four stages : start-up, growth, mature and decline. Different life cycle in a vary companies effect the level of earnings and cash flow generated by the company. This study uses financial data of all companies listed on the Indonesian Stock Exchange (ISE) from 2003-2013. This research is using multiple regression analysis. Earnings, operating cash flow, investing cash flow, financing cash flow as an independent variable and stock price as the dependent variable. This research also tested the hypothesis that consists of simultaneous testing and partial testing. The significance level used in this study by 5%.  This study found that stock price on the company in the start-up stage is not effected by earnings and cash flow. In the growth stage, the stock price is effected by earnings and operating cash flow. In the mature stage, the stock price is influenced by earnings. In the last stage which is decline stage, the stock price is effected by the investing cash flow. As a conclusion, this research shows that earnings and cash flow have a different effectin each company life cycle.  Keywords : Earnings, Cash Flow, Stock Price, Life Cycle 

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