cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nora Hilmia Primasari
Contact Email
nora.hilmia@budiluhur.ac.id
Phone
+6281325708573
Journal Mail Official
jak@budiluhur.ac.id
Editorial Address
Jl. Raya Ciledug, Petukangan Utara, Jakarta Selatan 12260
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 10, No 2 (2021)" : 6 Documents clear
PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI RUGI FISKAL DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Ayu Safitri; Wiwit Irawati
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.174 KB) | DOI: 10.36080/jak.v10i2.1557

Abstract

The research was intended to analyze the impact of the executive character, fiscal loss compensation and capital intensity against tax avoidance. This type of research is an assosiative quantitative using secondary data populations obtained from the Indonesian stock exchange and the 2016-2020 period company website of 23 companies. The sample retrieval technique on this study is by using purposive sampling method with the data analysis used is the regression data panel analysis by selecting the regression model, classic assumptions test and hypothetical analysis using data processing program Eviews 10. Based on the result of the test, the sudy states that: based on test of the executive character, fiscal loss compensation and capital intensity are simultaneously take effect by tax avoidance. Whereas by test T (partial) fiscal loss compensation affect tax avoidance, while executive character and capital intensity do not take affect tax avoidance.
PERKEMBANGAN PENELITIAN AKUNTANSI PEMERINTAH PADA DUA JURNAL NASIONAL TERAKREDITASI Zayyan Velda Send; Puji Wibowo
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.895 KB) | DOI: 10.36080/jak.v10i2.1554

Abstract

The adoption of the accrual basis is a milestone in the reform of government financial reporting. State financial management policies in the new government era also provided new insights for the development of government accounting research. This study aims to provide an overview of the development of government accounting research in two reputable national journals indexed by SINTA 2 during the 2015-2019 period. Article observations are carried out using the chartered fields method. The results of a study of 43 articles show that accountability and spending are the most popular topics to be discussed Mixed research methods are still very limited to use in these government accounting studies. This study contributes to the direction of government accounting research in the future by providing signals of several interesting research areas to be explored further.
DETERMINASI EFISIENSI INVESTASI PADA PERUSAHAAN DI INDONESIA Vina Pandu Wijaya; Ari Dewi Cahyati
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (62.347 KB) | DOI: 10.36080/jak.v10i2.1551

Abstract

This purpose of this study was to determine the effect of corporate governance, ownership structure and debt maturity on investment efficiency. The sample in this study is a manufacturing sector company listed on the Indonesia Stock Exchange in 2015- 2019. The sampling technique in this study uses the purposive sampling method, where there are 42 companies that meet predetermined criteria. Results of this study indicates that the audit committee has no effect and is not significant on investment efficiency, independent board of commissioners has a significant positive effect on investment efficiency, managerial ownership variable has no significant effect on investment efficiency, institutional ownership variable has no and no significant effect on investment efficiency, debt maturity variable has a significant positive effect on investment efficiency.
FAKTOR KEUANGAN DAN FAKTOR NON KEUANGAN YANG MEMPENGARUHI KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Yolanda Ibrahim; Dicky Arisudhana
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.8 KB) | DOI: 10.36080/jak.v10i2.1520

Abstract

Timeliness of the publication of financial statements is one of the important aspects in presenting relevant information. This study aims to analyze the effect of financial factors proxied by liquidity, leverage and non-financial factors proxied by company age, public ownership on the timeliness of financial statement publications. This study uses secondary data with a sample of 38 mining companies listed on the Indonesia Stock Exchange for the period 2015 – 2019. The sampling method used is the purposive sampling method with the data analysis method in this study is logistic regression. The results of this study indicate that the age of the company affects the timeliness of financial reporting, while liquidity, leverage and public ownership do not affect the timeliness of the publication of financial statements.
PENGARUH UKURAN KAP, AUDIT FEE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Terdaftar di Bursa Efek Indonesia Periode 2015–2019) Martiya Indriyani; Zumratul Meini
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.385 KB) | DOI: 10.36080/jak.v10i2.1556

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, audit fee, dan ukuran perusahaan terhadap kualitas audit. Penelitian ini menggunakan data 25 perusahaan sektor industri barang konsumsi terdaftar di Bursa Efek Indonesia periode 2015-2019 sebagai sampel dengan metode purposive sampling dalam penentuan sampelnya. Hasil penelitian menunjukkan ukuran KAP berpengaruh positif terhadap kualitas audit. Auditor yang tergabung di KAP big 4 memiliki kecakapan yang baik, integritas yang tinggi, dan memiliki karakteristik yang baik sehingga bisa mendukung peningkatan kualitas audit. Audit Fee berpengaruh positif terhadap kualitas audit, tingginya fee yang diberikan akan meningkatkan intensif auditor dalam melakukan perencanaan kualitas audit yang lebih tinggi. Ukuran perusahaan tidak berpengaruh terhadap kualitas audit, hal ini menunjukkan besar kecilnya ukuran perusahaan tidak menentukan kualitas audit.
PENGARUH STRUKTUR ASET, PROFITABILITAS, LIKUIDITAS DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DESY MARIANI; SURYANI SURYANI
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.674 KB) | DOI: 10.36080/jak.v10i2.1550

Abstract

This study aims to examine the effect of Asset Structure, Profitability, Liquidity and Business Risk on Capital Structure in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The method used in this study is a quantitative method. The data used is secondary data obtained from financial reports published on www.idx.co.id. The population of this research is all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period totaling 64 companies. The sampling technique in this study used purposive sampling method with a total sample of 38 companies. This study uses descriptive statistical analysis and multiple linear regression. The results showed that Liquidity had a negative and significant effect on Capital Structure, while Asset Structure, Profitability and Business Risk had no effect on Capital Structure.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 12, No 2 (2023) Vol 12, No 1 (2023) Vol 11, No 2 (2022) Vol 11, No 1 (2022) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 4, No 1 (2015) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 2 (2012) Vol 1, No 1 (2012) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 2 (2015) Vol 3, No 2 (2014) More Issue