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<![CDATA[PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Desi Rahmawati]]>;
<![CDATA[Dhiona Ayu Nani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i1.246
<![CDATA[This study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 mining companies. Tests in this study using SPSS (Statistical Product and Service Solution) analysis tools and data analysis in this study using multiple linear regression analysis. The results of this study indicate that the profitability variable is negative on tax avoidance, company size has no effect on tax avoidance, while the level of debt has a negative and significant effect on tax avoidance. The variables of profitability, firm size, and debt level together have a significant effect on tax avoidance. Keywords: tax avoidance, profitability, firm size, debt level.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Kurnia Putri]]>;
<![CDATA[Fitra Dharma]]>;
<![CDATA[Dewi Sukmasari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v25i2.253
<![CDATA[This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.]]>
<![CDATA[ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, SUKU BUNGA, JUMLAH UANG BEREDAR DAN KURS TERHADAP IHSG ]]>
<![CDATA[Agrianti Komalasari]]>;
<![CDATA[Husni Bagus Kananda]]>;
<![CDATA[Chara Pratami Tidespania Tubarad]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v25i2.254
<![CDATA[This study aims to determine the effect of leverage, profitability, interest rate, money supply, exchange rate against JCI using study case in minning company listed in Indonesia Stock Exchange (IDX) in the period 2013 until 2018. This study is done because seing that there is many factors affecting stock price at the IDX and wants to prove this factors empirically. This study is tested using classic assumption test and hypothesis test. The result shows that leverage, profitability, money supply, exchange rate has a positive effect on IHSG. Interest rate has a negative effect on IHSG.]]>
<![CDATA[FAKTOR-FAKTOR STRUKTUR MODAL MENURUT TRADE OFF THEORY ]]>
<![CDATA[Farah Tri Megawati]]>;
<![CDATA[Nana Umdiana]]>;
<![CDATA[Lulu Nailufaroh]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i1.255
<![CDATA[This study purposed to examine the effect of Corporate tax rate and Non debt tax shield on their Capital Structure according to Trade Off Theory on manufacturing companiessubsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. The study was conducted uing quantitative methods with an associative approach. The study population numbered 16 companies and 6 companies were sampled using purposive sampling. The study was conducted at manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. Classic assumption test using the test for normality, multicollinearity, autocorrelation, and heteroscedasticity. The regression analysis used is multiple linear regression analysis. Data was collected with the Financial Statement 2016-2019 and analyzed with IBM SPSS version 25. The results of this study indicate that the use of high debt to obtain a low corporate tax rate can cause a high risk for the company to go bankrupt, so the company prefers to use depreciation costs to obtain tax savings. If the depreciation cost of the company is high, the company can also reduce the use of debt. This shows that the higher the capital structure, the lower the corporate tax rate obtained by the company and the higher the NDTS, the lower the capital structure. In this study, there are still many limitations and shortcomings namely the influence of the independent variable on the dependent variable can only explain by 63,2%.]]>
<![CDATA[PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung) ]]>
<![CDATA[Tika Zelin Fitriyana]]>;
<![CDATA[Fajar Gustiawaty Dewi]]>;
<![CDATA[Pigo Nauli]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i2.257
<![CDATA[Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.]]>
<![CDATA[PENGARUH PERINGKAT OBLIGASI DAN KONFLIK BONDHOLDER-SHAREHOLDER TERHADAP PENERAPAN KONSERVATISME AKUNTANSI ]]>
<![CDATA[Mailiza Maharani]]>;
<![CDATA[Agrianti Komalasari]]>;
<![CDATA[Komaruddin Komaruddin]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i1.259
<![CDATA[This research is a research using quantitative analysis that aims to know the influence of bond rating and bondholder-shareholder conflicts to accounting conservatism implementation in non finance and banking companies that listed in the Indonesian Stock Exchange (IDX) in 2011-2018. The data which is used in this research is secondary data obtained from company’s annual report in Indonesian Stock Exchange (IDX). The samples of this research obtained by using purposive sampling method. Based on this criteria, obtained 33 companies as sample of this research. Analysis method which is used is the multiple regressions analysis. The result of this research indicate that bond rating and bondholder-shareholder conflict have no significant effect on accounting conservatism implementation.]]>
<![CDATA[PENGARUH PENGETAHUAN AKUNTANSI DAN TINGKAT PENDIDIKAN TERHADAP KINERJA USAHA ]]>
<![CDATA[hardini ariningrum]]>;
<![CDATA[afif al ansori]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i2.262
<![CDATA[The aim of this research is to get the influence of accounting knowledge and education level on business performance. The Population in this study were MSMEs in Pasar Rakyat Tani Bandar Lampung. The sample selected using purposive sampling and obtained as many as 135 respondents through a questionnaire. The data analysis method used was the Statistical Package for the Social Science (SPSS) program version 20. The instrument testing included validity and reliability tests. The prerequisite test includes a classic assumption test consisting of normality test, muticollinearity test and heteroscedasticity test as well as hypothesis testing consisting of partial test with t-test. The results of the research get accounting knowledge and the level of education has an effect on business performance. Accounting knowledge has a positive effect on business performance. The level of education has a positive effect on business performance.]]>
<![CDATA[ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Monica Valencia Putri]]>;
<![CDATA[Rindu Rika Gamayuni]]>;
<![CDATA[Komaruddin Komaruddin]]>;
<![CDATA[Fitra Dharma]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i2.263
<![CDATA[This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP.Keywords: cash basis income, accrual basis income, accrual-based SAP, LRA-Income and LO-income]]>
<![CDATA[PENGARUH INDIKATOR FUNDAMENTAL PASAR TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Helena Novita Kowaup]]>;
<![CDATA[Irine Herdjiono]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i2.265
<![CDATA[This research aims to analyze the influence of earning per share (EPS), growth opportunity and business risk against capital structure on property companies listed on the Indonesia Stock Exchange. The population in this research was 60 companies that had been ‘go public’ and their shares were listed on the Indonesia Stock Exchange from 2015 to 2018. After the selection was done using a purposive sampling method, a sample of 15 companies was obtained from 2015-2018 so that the total observation of this research is 60. The data used is secondary data and the analytical method used is multiple linear regression analysis. The result of this is partially earning per share is significant negative effect against capital structure, while growth opportunity and business risk is not effect against capital structure. The result of the research simultaneously show earning per share, growth opportunity, and business risk has not effect against the capital structure.]]>
<![CDATA[PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Nur Alfi Laila Sifai Ghasani]]>;
<![CDATA[Nurdiono Nurdiono]]>;
<![CDATA[Yenni Agustina]]>;
<![CDATA[A. Zubaidi Indra]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i1.269
<![CDATA[The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has not effect on tax avoidance. leverage and profitability has a significant effext with a negative coefficient on tax avoidance.]]>
