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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 7 Documents
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Search results for , issue "Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan" : 7 Documents clear
DETERMINAN INTEGRITAS LAPORAN KEUANGAN Widyaningsih Azizah
Akrual Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to empirically examine the effect of firm size, leverage, managerial ownership, and institutional ownership to the integrity of financial statements on manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange during 2018-2019. The data used is secondary data. The sample used in this study were 19 manufacturing companies in the basic and chemical industrial sectors. Samples were obtained using purposive sampling method. This research was conducted using multiple linear regression analysis with Eviews10 application software. The results show that firm size, leverage, managerial ownership, and institutional ownership affect the integrity of financial statements on manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange.
ANALISA LAPORAN KEUANGAN PT. WIJAYA KARYA (PERSERO) TBK PADA TAHUN 2020 Novita Nur Rahmawati; Muhani -
Akrual Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

Purpose Financial reports are needed by those who invest their capital so that they need information about the smooth activities and profitability of the company in detail and transparently on potential dividends, because with this information, shareholders can decide to retain their shares. On November 25, 2016, all of the Company's shares issued through a limited public offering totaling 2,820,726,372 shares were listed on the Indonesia Stock Exchange (IDX). Financial statement analysis is one of the indicators for assessing and knowing the company's performance and maximizing the upcoming work period. Apart from being an indicator.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Median Wilestari; Diana Bilah
Akrual Vol 4 No 1 (2022): 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 variable Leverage, Corporate Size and Corporate Social Responsibility against Tax Aggressiveness sector listed in BEI 2016-2020 period. Th population in this study is mining companies listed in BEI 2016-2020 period totaling 18 companies. The sampling technique used was purposive sampling. Technical analysis of the data used is the logistic regression analysis with the help of SPSS 25 for windows. The results showed that leverage had a negative effect on tax aggressiveness, Corporate Size had a positive effect on tax aggressiveness and Corporate social responsibility had a positive effect on tax aggressiveness.
REPUTASI UNDERWRITER, PRESENTASE SAHAM YANG DI TAWARKAN DAN PROFITABILITAS TERHADAP UNDERPRICING PADA SAAT INITIAL PUBLIC OFFERING Elan Kurniawan; Putri Novianti
Akrual Vol 4 No 1 (2022): 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 underwriter reputation, percentage of shares offered, profitability on underpricing. The population in this study are companies that conduct initial public offerings and experience underpricing on the Indonesian stock exchange for the 2018-2020 period. The samples in this study were taken using a purposive sampling method with certain criteria. Based on the criteria that have been set, the sample used is a sample of 140 companies. The analytical method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing using an analytical tool in the form of SPSS. The results of this study indicate that: underwriter reputation has a negative effect on underpricing, the percentage of shares offered has a positive effect on underpricing, profitability has a positive effect on underpricing.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PBB-P2 PADA BAPENDA JAKARTA TIMUR TAHUN 2020 Patriandari -; Hana Amalia
Akrual Vol 4 No 1 (2022): 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 tax knowledge, taxpayer awareness and tax sanctions on PBB-P2 Compulsory Compliance at the East Jakarta Bapenda 2020. The population in this study is all land and building taxpayers in East Jakarta City. The number of research samples used was 100 respondents who were selected by distributing questionnaires. This data was obtained by analysis technique using SEM-PLS (Structural Equation Modeling - Partial Least Squares) through SmartPLS 3.0 software. The period in this study is 2021. The results show that tax knowledge and awareness of taxpayers have a significant positive effect on PBB-P2 Compulsory Compliance, while tax sanctions have no significant effect on PBB-P2 Compulsory Compliance in East Jakarta City. Suggestions in this study is that it is necessary to improve the quality of tax sanctions so that it will increase taxpayer compliance in fulfilling tax obligations in East Jakarta City.
PENGARUH PROFITABILITAS, UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CASH HOLDINGS Efrinal -
Akrual Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This research was conducted to find out the effect of profitability, the size of the board of commissioners and institutional ownership of cash holdings in transportation and warehousing sector companies listed on the Indonesia Stock Exchange in 2017 - 2019. Research methods using secondary data are quantitative. The number of samples used as many as 37 samples from 48 companies were obtained using the purposive sampling method over a 3-year period that resulted in 111 observation results. The data in this study was processed using the Eviews 9 program with the panel data regression analysis method. The data analysis technique used based on the results of the research model test is a random effect model. The results of this study showed that profitability (ROE) and institutional ownership had a significant negative effect on cash holdings while the size of the board of commissioners had a significant positive effect on cash holdings. The ability of independent variables to explain dependent variables is 9.95%, while the remaining 90.05% is influenced by other variables outside the study model.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PERATAAN LABA Rianto -; Rizka Yudinur
Akrual Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This research was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange. The purpose of this study is to analyze the effect of Profitability, Firm Size and Leverage on Income Smoothing (empirical study on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the period 2016-2020). The population in this study amounted to 69 basic and chemical industrial companies on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, obtained a sample of 29 companies. The type of data used is secondary data sourced from the official website www.idx.co.id. The analytical method used in this research is logistic regression analysis. Based on the results of this study, it can be seen that profitability as measured by ROA has no effect on income smoothing, company size has a negative effect on income smoothing, leverage has no effect on income smoothing as measured by the debt to equity ratio (DER).

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