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INDONESIA
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
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).
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Articles 7 Documents
Search results for , issue " Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 7 Documents clear
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): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i2.1953

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): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i2.1954

Abstract

The purpose of this research is to know the effect of Human Capital element, 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): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i2.1738

Abstract

Mining companies in Indonesia are companies that explore natural resources 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 use logistic 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 company's 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): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i2.1955

Abstract

The purpose of this research to obtain empirical evidence effect Earning Management, 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 on Stock 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): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i2.1739

Abstract

The purpose of this research is to know the procedure of giving working capital 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 terms of future business prospects. The weakness has a significant impact on the provision 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): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i2.1956

Abstract

This study aims to find evidence of the influence of Leverage and Firm Size 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 on tax 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): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v6i2.1745

Abstract

This research aims to examine and analyze the influence of internal factors 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

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