JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 25991922     EISSN : -
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Articles
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Articles
ANALISIS EVA, EPS, DAN PER TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN & MINUMAN

Syahputra, Andri

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 2 (2018): JIAUP : Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

The companies of food and baverage sub-sector play a vital role in country’s economy and social life. This research aims to determine the influences of Economic Value Added (EVA), Earnings Per Share and Price to Earnings Rasio (PER) simultaneously on Stock Return. By using multiple linear regression analysis with SPSS 24.0 for Windows, the results of this research indicate that EVA, EPS, and PER simultaneously have a significant influence on Stock Return. In addition, the results of this research also show that EVA is a determinant variable in influencing Stock Return.

ANALISIS PENGARUH FAKTOR-FAKTOR MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Siarwi, Siarwi

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 2 (2018): JIAUP : Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

The purpose of this research is to know the effect of Human Capitalelement, Structural Capital and Capital Service to Return On Assets (ROA) either partially or simultaneously in banking company that has go public and always make a profit during the period of 2010 - 2014. The research method used is proportionate stratified random sampling, with sample of 22 banks and data obtained from Bank Indonesia. Analysis technique used is multiple regression analysis by using Eviews 7.0 software for regression analysis and hypothesis test, because data used is panel data, that is data that combine time series and cross section data. The results showed that Human Capital Elements have positive and significant impact on Return On Assets (ROA) of 82.69% and the rest of 7.31% influenced by other factors. Structural Capital (Structural Capital) has a positive and significant impact on Return On Assets (ROA) of 81.82%. and the remaining 18.18% influenced by other factors, from the Capital Elements Services (Customer Capital) have a positive and significant impact on Return On Assets (ROA) of 84.50% and the remaining 15.50% influenced by other factors. Based on the results of Eviews output obtained F table of 2.40. Thus Fcount> Ftable (25.74514> 2.40), then seen from the value of Probability (F-statistic) is 0,0000, smaller than 0.05 or 0.000 <0.05, so H0 is rejected and H1 accepted. It is that the variables of Human Capital Elements (Human Capital), Structural Capital (Capital Structural), Capital Capital Service (Customer Capital) simultaneously (together) have a significant influence on Return On Assets (ROA). With multiple regression equation is: Y = 0.015 - 0.00047 X1 + 5.99 X2 + 0.0128 X3

THE IMPACT OF TAX AGGRESSIVENESS, FIRM SIZE, AND FOREIGN OWNERSHIP TO SOCIAL RESPONSIBILITY

GRANDIS, WINNY, PANGGABEAN, ROSINTA RIA

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 2 (2018): JIAUP : Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

Mining companies in Indonesia are companies that explore naturalresources as a source of income for the company. The use of mining companies for this study is because the activities undertaken by these companies related to waste and environmental pollution so that the level of industrial risk and environmental damage becomes high. The purpose of this study is to analyze the impact of the tax aggressiveness (ETR), firm size (SIZE), and foreign ownership (FOCI) to corporate social responsibility (CSR) of the mining companies. The population in this study are the mining companies which were listed in Indonesia Stock Exchange from year 2010 to 2015. This study uses tax aggressiveness, firm size, and foreign ownership as independent variables; profitability, leverage, and market-to-book ratio as control variables; and also corporate social responsibility as dependent variable. There are 9 samples of mining companies which produced 54 data using purposive sampling technique. This study uselogistic regression method. This study uses Eviews 9 and Microsoft Excel 2007 for data processing. The results showed that the firm size (SIZE) has a significant effect on the companys CSR, while tax aggressiveness and foreign ownership have no significant effect on company’s CSR. This results indicate that the bigger the size of a company will cause greater activities and influences in the society, which make companies pay more attention to social programs and social responsibility disclosures.

PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

ADIWIBOWO, AKHMAD SIGIT

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 2 (2018): JIAUP : Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

The purpose of this research to obtain empirical evidence effect EarningManagement, Size and Leverage effect to Stock Return and Dividend Policy can moderating effect Earning Management, Size and Leverage to Stock Return. The Population in this study are all maufacturing companies listed on the Indonesian Stock Exchange (BEI) the periode 2010-2012. Sampling method performed with purposive sampling method, the number of samples is 162 samples of 56 manufacturing companies. Data analysis used simple regresion analysis and moderated regression analysis.The result show that: (1) Earning Management is not significantly effect on Stock Return. (2) Dividen Policy able to significantly moderate the effect of Earning Management on Stock Return. (3) Size is significantly effect on Stock Return. (4) Dividen Policy is not able to significantly moderate the effect of Size on Stock Return. (5) Leverage is significantly effect onStock Return. (6) Dividen Policy able to significantly moderate the effect of Size on Stock Return.

OPERATIONAL AUDIT FROM THE PROCEDURES PROVIDING LOAN CREDIT FOR PREVENTING PROBLEMS CREDIT

SAFITRI, RIKA HENDA, KOSIM, ABU, ISMANDA, MUHAMMAD NOPRI

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 2 (2018): JIAUP : Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

The purpose of this research is to know the procedure of giving workingcapital loan at Bank Sumsel Babel, to know whether the procedure of Working Capital Credit at Bank Sumsel Babel has been run in accordance with prevailing regulation in Bank Sumsel Babel, and also effort to prevent problem loans through operational audit. The research method used in this paper is descriptive analysis with data collection techniques in the form of observation and interview with Credit Division Bank Sumsel Babel. The results of this study indicate that from the five stages in the provision of working capital loans, there are several findings that exist at the stage of credit analysis and in the credit supervision stage. In the credit analysis phase of credit application instrument documents (PAK) in the form of MPK and FIP is not prepared in accordance with the guidance book of credit (BPP) of Bank Sumsel Babel. In the credit supervision stage, credit analyst of Bank Sumsel Babel does not compose FRP where the document is an important document to monitor the progress of the debtor in termsof future business prospects. The weakness has a significant impact on theprovision of Bank Sumsel Babel where the weakness can lead to the risk of bad debts as a result of the wrong rating of the working capital creditors of Bank Sumsel Babel.

PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK

BARLI, HARRY

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 2 (2018): JIAUP : Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

This study aims to find evidence of the influence of Leverage and FirmSize against Avoidance of Taxes. Independent variables used in this study are Leverage and Firm Size. While the dependent variable in this research is Tax Avoidance as measured by Effective Tax Rate (ETR). The type of research used in this study is quantitative data. Source of data used in this research is secondary data. The population in this study is a company Property, Real Estate and Building Construction’s sector listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. Determination of this research sample using purposive sampling method and get sample of research as many as 34 companies. Hypothesis testing in this study using multiple linear regression method using SPSS version 22. The results of this study indicate that Leverage has an effect ontax evasion. Firm Size has no effect on tax avoidance. While simultaneously shows that Leverage and Firm Size together affect the Tax Avoidance.

HOWTO DETECT GOING CONCERN AUDIT OPINION BY USING FINANCIAL REPORT?

ALAMSYAH, SUSTARI, HAMDANI, HAMDANI

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 2 (2018): JIAUP : Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

This research aims to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, and cash flow on going concern audit opinion, because companies that accept going concern audit opinion may result in declining stock prices, the fall of the company’s image, distrust of creditors, investors. Suppliers, etc.This research uses quantitative descriptive approach with causality relationship between each variable. The data used in this research is secondary data in the form of financial report of manufacturing companies with sampling technique using purposive sampling and data analysis technique used is logistic regression.The result of this research showed that the independent variables simultaneously affect the dependent variables.Partially,solvency, liquidity, and cash flow have an effect on going concern audit opinion, while the profitability has no effect on going concern audit opinion. The research findings show that the financial ratios can be used to detect the giving of going concern audit opinion

PENGARUH FREE CASH FLOW, NON DEBT TAX SHIELD TERHADAP KEBIJAKAN HUTANG

ROMADHINA, ANGGUN PUTRI

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 1 (2018): JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

This study aims to empirically test the effect of Free Cash Flow and Non Debt Tax Shield on Debt Policy at Property and Real Estate companies listed on Indonesia Stock Exchange. The period used is 5 (five) years 2012 until 2016. This research uses Debt Policy as dependent variable, Free Cash Flow and Non Debt Tax Shield as independent variable. Population in this research is all Property and Real Estate Company listed in Indonesia Stock Exchange that is amounted to 61 company. This research uses purposive sampling technique and get as many as 11 (eleven) companies that meet the criteria of data sample selection. The results of this study indicate that partially Free Cash Flow variables affect the debt policy. Non Debt Tax Shield variable has an effect on debt policy. Meanwhile, simultaneously shows that the variables of Free Cash Flow and Non Debt Tax Shield effect on debt policy.

CAPITAL ASSET PRICING MODEL: AN EVIDENCE OF RISK AND RETURN OF INVESTMENT OF COMPANIES AT FOOD AND BEVERAGE SUB SECTOR AT INDONESIA STOCK EXCHANGE

HUTABARAT, FRANCIS M., NAOMI, RUT

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 1 (2018): JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

The economic development of a country surely is goal for any country. There are many ways that can be done to measure it, one of them by knowing the level of development of capital markets and securities industries in the country. This study aimed to measure and analyze food and beverage sub sector of the Indonesian Stock Exchange using Capital Asset Pricing Model. The sample used is active companies in stock transaction, such as: ADES, AISA, ALTO, CEKA, ICBP, INDF, MLBI, MYOR, ROTI, ULTJ listed in food and beverage sub sectors. Based on the results of the study, it can conclude that after analyzing the food and beverage sub sector of the Indonesian Stock Exchange using Capital Asset Pricing Model, Beta that is significant shows that the stock is worthy to invest, and they are AISA, INDF, ICBP and ROTI based on the period observed from January to March 2015. This indicate that in the first quarter of 2015, the four stocks shows great promises for investor to invest and out of the four, ICBP has positive rate of return.

PENGARUH INSENTIF PAJAK, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISMEAKUNTANSI

SUMANTRI, INDRA IMAN

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Vol 6, No 1 (2018): JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Publisher : S1 Accounting Program, University of Pamulang

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Abstract

The Purpose of this research is to analysis and to find the effect of Tax Insentif, Growth Opportunity, and Leverage to Accounting Conservatiesme on manufacture company at Indonesia Derivatif Exchange (IDX) in years periode 2009-2015. Tax Insentif indikator in this research using Tax Planning Policy, Growth Opportunity indicator in this research using the formula which the outstanding shares multiply closing prices on market and the result devided by Total Equities, Leverage indicator in this research using the formula which the total of Debt devided by Total Equities, and Accounting Conservatiesme indicator in this research using  acrual acumulation. This Research use  purposive sampling method, 7 company as samples are final datas using this research, it are from 37 company listed in industrial and consummer sector at Indonesia Derivatif Exchanges as population. SPSS ver 22 software use to analysis datas. The result of the research shows that Tax insentif and Growth Oppertunity effect to accounting conservatiesme and Leverage is not effect to accounting conservatieme.