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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 6 Documents
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Search results for , issue "Vol 9 No 1 (2020): Edisi Februari" : 6 Documents clear
PENGARUH INTERGOVERNMENTAL REVENUE, INDEKS PEMBANGUNAN MANUSIA, KEKAYAAN DAERAH, DAN OPINI AUDIT TERHADAP PENGUNGKAPAN SUKARELA: (STUDI EMPIRIS : PEMERINTAH DAERAH DI PULAU SUMATERA TAHUN 2018) Novertasya Jessica; Sugi Suhartono
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
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.v9i1.637

Abstract

Voluntary disclosure is a disclosure made by the company outside the matters required by the accounting standards set. Voluntary disclosure on local government websites to the public is still very lacking. The sample of the study consisted of 134 local government websites on the island of Sumatra in the year 2018. The objective of this research is to determine the effect of Intergovernmental Revenue, Human Development Index, regional wealth, and Audit opinion on voluntary disclosure. The data analysis techniques used in this study are classical assumption test, descriptive statistical test, F test, t test, and coefficient of determination test by using SPSS 20.0. The source of the company's data is obtained from www.bps.go.id. The results of the F test with a 0.007 result of the < 0.05 stated that intergovernmental revenue, Human Development index, regional wealth, and audit opinions simultaneously have an effect on voluntary disclosure indices. The result of a coefficient of determination test explains that all variables are able to explain the variation of the voluntary Disclosure index by 10.2%. The results showed that the human development index and the audit opinion were positively effect in voluntary disclosure. While the Intergovernmental Revenue and wealth areas are negatively effect in voluntary disclosure. Keywords: Voluntary disclosure, Intergovernmental Revenue, Human Development Index, regional wealth, Audit opinion
KAJIAN BEBERAPA VARIABEL YANG BERPENGARUH TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018 Yustina Triyani; Cindy Restianty
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini audit, pergantian manajemen, financial distress, dan audit delay terhadap auditor switching. Kata Kunci : Auditor switching, opini audit, pergantian manajemen, financial distress, audit delay
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Christopher Hadisurja; Prima Apriwenni
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
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.v9i1.651

Abstract

The global economic crisis towards large companies has focused on the importance of GCG. The corporate governance mechanism will improve supervision for the company so that through supervision it is expected that the company's performance will be better and can affect the value of the company. Problems about the environment are also experienced in Indonesia because the environmental impact of industrialization in big cities has been considered to be at a dangerous level. Due to the increasingly complex problems regarding the environment lately, many companies are increasingly aware of the importance of implementing a Corporate Social Responsibility (CSR) program as part of a business strategy. The sampling technique used was purposive sampling method. The sample used was 45 LQ45 companies listed on the Indonesian Stock Exchange in 2015-2017 (for 3 years) with a total of 90 data. Based on the results of data analysis, this study concludes that the audit committee proved to have a significant positive effect on firm value. independent commissioners, managerial ownership is not proven to have a significant positive effect on firm value, while CSR is not proven to have a significant positive effect on firm value. Keywords: Audit Committee, Independent Commissioners, Managerial Ownership, and Corporate Social Responsibility, Firm Value
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada Perusahaan Kategori Indeks Sri-Kehati yang Terdaftar dalam Bursa Efek Indonesia Periode 2013-2017 Wilson; Arihadi Prasetyo
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
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.v9i1.652

Abstract

The Aim of this research is to determine empirically the impact of good corporate governance mechanism (institusional ownership, managerial ownership, audit committee), leverage, size on earnings management. The Sample on this research consisted of 14 companies listed in the Indonesia Stock Exchange in 2013-2017, categorized index Sri-Kehati whiches comprises 70 unit samples observed. The research evidence that the exsitence of institutional ownership, audit committee decrease earning management, also the more size of firm the more decrease earnings management. While higher leverage magnitude earnings management. Managerial ownership on the other has no on impact on earnings management. Keywords: good corporate governance, leverage, size, and earning management
PENGARUH JUMLAH PERUSAHAAN, JUMLAH PENDUDUK, DAN PDRB TERHADAP PENERIMAAN PAJAK REKLAME DI PROVINSI DKI JAKARTA TAHUN 2004-2015 Gusti Harmaji; Amelia Sandra
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
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.v9i1.653

Abstract

One of the efforts made by the DKI Jakarta Province government in maximizing local revenue is by optimize local tax revenue, especially advertisement tax. Advertisement tax is one of most important and potential components of local taxes for DKI Jakarta Province. Advertisement tax is tax on implementation of advertisement. Variables used in this study are amount of companies, population and GDP as independent variables and advertisement tax revenue as dependent variable. The purpose of this study is to find out if there is any influence of three independent variables to dependent variable. Data completion in this study uses documentation technique by collecting data from related institution. Data used in this study are data from 2004-2015. Analysis technique used is multiple linear regression analysis using Microsoft Excel 2013 software. The results of this research show that amount of companies have a value of P-value of 0,013117, the value is smaller than 0,05 (< 0,05), population has a value of P-value of 0,031598, the value is smaller than 0,05 (<0,05), and GDP has a value of P-value of 0,000369, the value is smaller than 0,05 (<0,05). The conclusion of this research shows that there is sufficient evidence that amount of companies, population and GDP have a positive influence on advertisement tax revenue in DKI Jakarta Province. Keywords: amount of companies, population, GDP, advertisement tax revenue
KEMAMPUAN SPESIALISASI INDUSTRI AUDITOR MEMODERASI PENGARUH AUDIT TENURE DAN KUALITAS AUDIT SERTA PENGARUH RASIO KEUANGAN TERHADAP AUDIT REPORT LAG Monica Kosasih; Rizka Indri Arfianti
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
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.v9i1.660

Abstract

Financial statements must be presented soon so it will not reduce its usefulness principles. This study aims to prove the effect of audit tenure and audit quality with auditor industry specialization as a moderating variable and also the effect of financial ratios to audit report lag. Research objects used mining sector companies listed on The Indonesia Stock Exchange for the period of 2016—2018 with an amount of 35 companies and a total of 105 observational data. The data analysis technique used descriptive statistic test, pooled data regression test, classic assumption test, multiple regression linear test, and hypothesis test using SPSS 20. The classic assumption test results show that the residual data is normally distributed, there is no symptom of heteroscedasticity, the regression model is free from multicollinearity, and there is no positive or negative autocorrelation. Based on this research, it can be concluded that there is sufficient evidence that solvability ratio has a positive effect on audit report lag, audit quality, and profitability ratio have negative effects on audit report lag. However, there is no sufficient evidence that audit tenure has a negative effect on audit report lag and auditor industry specialization doesn’t have the capability to moderate the effect of audit tenure and audit quality to audit report lag. Keywords: audit report lag, audit tenure, audit quality, financial ratios, auditor industry specialization

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