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AKRUAL : Jurnal Akuntansi dan Keuangan
Published by Universitas Islam As-Syafi'iyah
ISSN : -     EISSN : 2746444x     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the results of research on business. AKRUAL : Jurnal Akuntansi dan Keuangan invites manuscripts in the areas: Finance, Public sector accounting, Taxation, Financial Accounting and Stock Market, Management accounting, Auditing, Accounting information systems, Shariah Accounting,
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan" : 6 Documents clear
Pengaruh Profitabilitas dan Leverage Terhadap Pengungkapan Islamic Social Reporting Dengan Ukuran Perusahaan Sebagai Pemoderasi Papa Perusahaan Di JII Muhamad Yusuf; Nurul Shayida
Akrual Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to determine the effect of profitability and leverage on disclosure of Islamic social reporting with company size as a moderating variable in companies listed in the Jakarta Islamic Index for the period 2013-2017. The study population includes all companies listed in the Jakarta Islamic Index for the 2013-2017 period. Samples were taken using purposive sampling method with certain criteria, during the study period. Based on predetermined criteria and the use of panel data, 85 data can be processed. The data analysis method used is multiple linear regression which is processed using SPSS 20. The results of this study indicate that: (1) profitability has a positive and significant effect on islamic social reporting disclosure. (2) leverage does not affect islamic social reporting disclosure. (3) profitability moderated through company size does not affect on islamic social reporting disclosure. (4) leverage that is moderated through company size has a positive and significant effect islamic social reporting disclosure.
Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Sustainability Report Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Sari Mujiani; Tuti Nurfitri
Akrual Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. This report is a part of corporate disclosures to obtain stakeholder’s legitimacy. Stakeholder and obtaining legitimacy from public as the implementation of good corporate governance. This study aims to find empirical evidence about the effect of liquidity, company activity, managerial ownership on the disclosure of the company’s sustainability report LQ45 listed on the Stock Exchange 2011-2016. The number of companies sampled in this study as many as 9 companies. This study is based on a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis using SPSS 21. The result showed that the liquidity, company activity significantly influence sustainability disclosure report. Meandwhile, managerial ownership does not significantly influence sustainability disclosure report
Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Dalam Membayar PBB-P2 Median Wilestari; Mutiara Ramadhani
Akrual Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

PBB is one of the potential sources of state revenues to continue to be explored and improved. The size of the tax revenue is determined from tax compliance in implementing the obligations in the field of taxation. This study aimed to determine the effect of perceived tax understanding, Tax Penalty and trust in government on Tax Compliance PBB in Kecamatan Kota Tangerang. The population in this study are all taxpayers PBB effective in Kecamatan Kota Tangerang. The number of samples used in this research is 95 respondents selected by spreading questionnaires. The obtained data, analyzed technique by using SEM-PLS (structural equation modeling - partial least squares) through SmartPLS 3.0 software. The research period used is 2019. The results showed that the perceived tax understanding and trust in government had a positive significant effect on Tax Compliance PBB, while Tax Penalty had no significant effect on Tax Compliance PBB in Kecamatan Kota Tangerang. Suggestions in this study is necessary to have a good quality of Tax Penalty that it will increase tax compliance PBB in Kecamatan Kota Tangerang
Pengaruh Set Kesempatan Investasi, Konservatisme dan Pertumbuhan Laba Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Indonesia Elan Kurniawan; Siti Nur Aisah
Akrual Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

The purpose of this study is to obtain empirical evidence about the problem under study, namely "Effect of Set of Investment Opportunities, Conservatism and Profit Growth on Profit Quality in Manufacturing Companies Listed on the Stock Exchange for the Period of 2012-2016". The number of companies sampled in this study were 124 companies. Determination of samples in this study using purposive sampling technique. Testing the hypothesis in this study uses the method of multiple linear regression analysis using the SPSS 22 program. The results show that the investment opportunity set has a significant positive effect on earnings quality, conservatism has a negative but significant effect on earnings quality. And profit growth has a significant positive effect on earnings quality
Pengaruh Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit Dengan Efektifitas Program Audit Sebagai Pemoderasi Rianto -; Diniyanti -
Akrual Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to determine empirically the work experience, motivation and effectiveness of the audit program on audit quality through the effectiveness of the audit program as a moderating variable. The formulation of the problem of this research is to find out whether work experience, auditor motivation and effectiveness of the audit program affect the quality of audit. This research was conducted at Public Accounting Firm in Bekasi Region. Sampling technique used is purposive sampling with quantitative research type. Data analysis method used is SEM model (Structural Equation Model) with PLS analysis tool. The results of this study indicate that the work experience has a significant effect on audit quality. The auditor's motivation has a significant effect on the quality of audit. The effectiveness of the audit program has no significant effect on the quality of the audit. Effectiveness does not successfully moderate the work experience on audit quality. Effectivity successfully moderates the motivation on audit quality.Suggestions related to the results of this study is that in order for auditors to produce optimum audit quality it is necessary to increase the motivation and implementation of audit programs effectively, it may be facilitated by the public accounting firm in Bekasi. The scope of this research is only conducted in the Public Accounting Firm in Bekasi area so to get general conclusions need to do a wider research
Pengaruh Indeks Harga Saham Gabungan, Nilai Tukar Rupiah dan Repo Rate Terhadap Nilai Aktiva Bersih Reksadana Syariah Di Indonesia Periode 2015-2018 Efrinal -
Akrual Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

The purpose of this study was to determine the effect of the composite stock price index (CSPI), the exchange rate of the rupiah (KURS), and the repo rate on the net asset value (NAV) of sharia mutual funds in Indonesia in 2015-2018. The sample used in this study is monthly data from January 2015 to December 2018. Hypothesis testing uses time-series data regression analysis. The population in this study is the entire net asset value of sharia mutual funds that are effective and recorded in the Financial Services Authority for the 2015-2018 period. The data used are secondary data with the documentation method. Before analyzing the data, a classic assumption test is held which consists of a normality test, a multicollinearity test, a heteroscedasticity test, and an autocorrelation test. The analytical method used is multiple linear regression analysis. Based on the results of data analysis and discussion, the composite stock price index (CSPI) has a positive and significant effect on the NAV of sharia mutual funds, the rupiah exchange rate (exchange rate) has a positive and significant effect on the Sharia mutual fund NAV, and the repo rate has a negative and insignificant effect on the Sharia mutual fund NAV

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