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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 8 Documents
 1 
Search results for , issue "Vol 8 No 2 (2019): Edisi Agustus" : 8 Documents clear
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI PEMODERASI Ruth Elvienne; Prima Apriwenni
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.616

Abstract

Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.
MODERASI FREE CASH FLOW TERHADAP FAKTOR-FAKTOR YANG MEMENGARUHI EARNINGS RESPONSE COEFFICIENT Filbert Nathaniel; Rizka Indri Arfianti
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.617

Abstract

Financial statements are the information used by investors and stakeholders for consideration of decision making. One of the important information is earnings. Quality earnings information can be relied on by users to predict the company's performance in the future. Earnings response coefficient (ERC) is a variable that measures the level of market reaction to the publication of earnings. Increasingly high market reaction means the earnings are qualified. But many other pieces of information that affect ERC, the increase in earnings is not always followed by an increase in market reaction. In this research, the other pieces of information are leverage, earnings persistence, size, and growth with free cash flow (FCF) as a moderating size and growth. The Sample of this research is 31 LQ45 companies which are listed in the IDX period 2015-2017. Sampling techniques to be used are the Non-Probability Sampling technique with Judgement Sampling Method. The data analysis method which is used in this research is the Structural Equation Model in WarpPls 5.0. The results' inner model and overall fittest are fulfilled. The conclusion showed that the leverage, size, and growth hasn’t affected the ERC, and free cash flow is not able to strengthen influence growth on ERC. However, earnings persistence has affected positively on ERC and free cash flow can strengthen influence size on ERC.Keywords: Earnings Response Coefficient, Leverage, Earnings Persistence, Size, Growth, Free Cash Flow
RELEVANSI NILAI LABA, NILAI BUKU EKUITAS, ARUS KAS OPERASI DAN DIVIDEN Yulianni Yulianni; Sugi Suhartono
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.618

Abstract

The relevance of the value of accounting information presented must have the ability to explain the value of a company. Accounting information in the form of financial statements is said to be relevant if the information can be useful for investors in making decisions and the reaction of investors when information is announced that can be observed through stock price movements because stock prices reflect the value of the company. The theories used in this study are the theory of clean surplus, signaling theory, and theory of market efficiency. Based on the purposive sampling method obtained as many as 79 companies, with a total of 237 samples. The analysis techniques used are pooling test, classic assumption test, descriptive statistical test, F test, t-test, and test coefficient of determination. The data used is secondary data obtained from www.idx.co.id. The results showed that earnings, equity book values, operating cash flows, and dividends proved to have a positive influence on stock prices.Keywords : Earnings, book value of equity, operating cash flows, dividends, and stock price
ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI Felicia Komala; Yustina Triyani
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.619

Abstract

Financial distress is a steep decrease in the company's financial condition before the company went bankrupt. Financial distress can be analyzed through financial ratios and the ownership structure of the company. This study used logistic regression analysis. The sampling technique is non-probability sampling using a purposive sampling method. The study sample consisted of 70 companies on the Stock Exchange from the 2015-2017 period. Based on regression, Grover, the Springate model showed that the model can predict the value of observation. The results indicate there is sufficient evidence that tends to leverage positively affects both financial distress with Grover and Springate model, a firm's growth tends to negatively affect financial distress with the Springate model, and institutional ownership tends to weaken the influence of leverage to financial distress with Springate model. On the other hand, there is not enough evidence that the firm's growth tends to negatively affect the financial distress with the Grover model. Managerial ownership does not affect moderate leverage and growth of the firm towards better financial distress with the Grover and Springate model. Institutional ownership does not affect moderating leverage of financial distress relationship with the Grover model. Institutional ownership does not affect the firm's growth to moderate the relationship financial distress with Grover or Springate model.Keywords: Financial ratio analysis, Ownership structure, Financial distress
PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, DAN DERIVATIF KEUANGAN TERHADAP EFFECTIVE TAX RATE Yensi, Yensi; Sandra, Amelia
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.620

Abstract

Tax for the company gives significant attention. Tax is seen as a burden that can reduce profit so the company will strive any efforts to pay tax at a lower cost. Meanwhile, the government considers tax as an important state income so that the government will draw tax as high as possible. To determine company effectiveness in managing tax, need a calculation. Measurement of effective tax planning can be done using the Effective Tax Rate. The differences ETR between companies can cause by several different factors. Therefore, this study aims to investigate several factors that influence ETR. The samples are manufacturing companies listed on the IDX period 2015-2017. The sampling technique is non-probability sampling using a purposive sampling method. This research used SPSS 20 with a quantitative analysis technique. The author uses the outlier method to improve data. There are 17 passed companies. The results of the F test indicate the independent variables simultaneously affected the dependent variable with a value of 0,000. The research showed the audit committee has a significant effect on ETR. Meanwhile, managerial ownership and financial derivative do not have a significant effect on ETR. Keywords: Effective Tax Rate, Managerial Ownership, Audit Committee, Financial Derivative
RESPON INVESTOR ATAS SINYAL LABA, PELUANG BERTUMBUH, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2014-2018 Jessica Jessica; Ari Hadi Prasetyo
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.621

Abstract

This study aims to examine the financial performance of public companies viewed from the effects of earnings persistence, growth opportunities, profitability, capital structure, and company size that affect market response to earnings information measured using earnings response coefficient (ERC). From the perspective of the Signaling theory, management releases information related to the company's performance for investors regarding the company's actual fundamental condition. Companies that have a competitive advantage and good financial performance, have the potential to generate high profits because the company able to manage its resources in the perspective of Resources Based Theory, but in the context of Agency Theory the agent's relationship with the principal, causes agency problems due to differences in interests caused agency conflict. This study uses a sample of 31 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Based on the results of the regression analysis, it can be concluded that there are enough dependent variables together that significantly influence the earnings response coefficient. The results of this study indicate enough evidence is found that earnings persistence has a positive effect on ERC. Also, growth opportunities influence ERC and give a negative direction. While the capital structure, profitability, and size of the company were not found enough evidence of influence on ERC.Keywords: earnings persistence, growth opportunities, capital structure, profitability, company size, and earnings response coefficient.
PENGARUH KONTROL KELUARGA TERHADAP MANAJEMEN LABA Ancilla Sheila Margono; Yulia Ivana Tanujaya; Athalia Ariati Hidayat; Retno Yuliati
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.622

Abstract

The involvement of the family in the company can lead to conflict between the majority (family) and minority shareholders. This study aims to determine whether family control in companies listed on the Indonesia Stock Exchange (IDX) has a significant positive effect on earnings management. Earnings management in this research is measured using the Modified Jones Model. With a sample of 436 non-financial companies listed on the Stock Exchange in the period 2012-2016 and using the generalized least squares (GLS) regression method, the study found that family control had a significant positive effect on earnings management. This indicates that family control in companies listed on the Stock Exchange tends to do earnings management.Keywords: Family Control, Earnings Management, Modified Jones Model
FAKTOR-FAKTOR YANG MEMBERIKAN KONTRIBUSI TERHADAP KEPATUHAN WAJIB PAJAK OJEK ONLINE (OJOL) DI JAKARTA Theressa Meiyanti; Mulyani Mulyani
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.623

Abstract

Tax is a mandatory contribution to the state that is owned by an individual or entity that is a force. Indonesian tax compliance level is still low shown by its low tax ratio. Motor Vehicles Tax is a tax on ownership or control of motorized vehicles. Taxpayer’s compliance is taxpayers' willingness to fulfill their tax obligations concerning regulations. This research used quantitative hypothesis testing. The data and information were retrieved from questionnaire results filled in by 100 Gojek taxpayer drivers. This research used the Likert scale, SPSS 20 software, Validity and Reliability, Classical Assumption Test, F-test, t-test, and R2 test. Therefore, it can be concluded that taxpayer’s knowledge and awareness have a positive effect on motorcycle taxpayer’s compliance. However, there is no evidence that the taxpayer’s level of income has effects on motorcycle taxpayer’s compliance.Keywords: Taxpayer Compliance, Taxpayer Awareness,  Taxpayer Knowledge, Taxpayer’s Level of Income

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