ACCRUALS (Accounting Research Journal of Sutaatmadja)
ISSN : 26145286     EISSN : 26150409
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Articles 21 Documents
THE EFFECT OF CEO COMPENSATION, INDEPENDEN DIRECTOR AND AUDIT QUALITY ON TAX AGGRESSIVENESS

Kurnia, Kurnia, Pratomo, Dudi, Handoko, Tommy

ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (667.422 KB) | DOI: 10.35310/accruals.v3i1.40

Abstract

Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressiveness

THE EFFECT OF OWNERSHIP STRUCTURE ON INCOME SMOOTHING

Pratomo, Dudi, Kurnia, Kurnia, Dzil Ikram, Adli

ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (885.631 KB) | DOI: 10.35310/accruals.v3i1.41

Abstract

Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In financial statements, a stable company profit illustrates that the company had good business continuity.Explained in the concept of corporate governance, institutional ownership, government ownership, and managerial ownership were believed to be able to minimize the occurrence of income smoothing. Therefore, this research was conducted to determine the effect of institutional ownership, government ownership, and managerial ownership with profitability and leverage control variables on income smoothing both simultaneously and partially in BUMN companies listed on the Indonesia Stock Exchange in 2012 - 2017.The technique used to select samples was purposive sampling technique. In the process, 10 research samples were obtained with a period of 6 years, so that 60 sample units were obtained. Then, to carry out the analysis, the analytical method used logistic regression analysis with the software used SPSS 23.0.After the analysis of this study, the results stated that simultaneous institutional ownership, government ownership, and managerial ownership with profitability control variables and leverage had a significant influence on income smoothing. Furthermore, partially the results of this study stated that government ownership had a significant effect on the negative direction of income smoothing. While the other two independent variables, namely institutional ownership and managerial ownership variables did not have a significant effect on income smoothing.

THE ANALYSIS OF BANKING GOVERNANCE IN INDONESIA: THE FINANCIAL SERVICES AUTHORITY PERSPECTIVE

Hartanto, Rudy, Purnamasari, Pupung

ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (855.445 KB) | DOI: 10.35310/accruals.v3i1.38

Abstract

The purpose of this study is to examine the factors that influence the ranking of banking governance in Indonesia. This study uses the perspective of regulatory authority of financial services concerning self-assessment of bank governance as regulated in Regulation of Financial Services Authority Number (POJK). The data in this study using the report of banking governance in 2014-2017 with a sample obtained as many as 294 banks. Hypothesis testing technique is done by using ordinal regression analysis. The results showed that the variable owner, ROA, asset, and status have a positive effect on GCG. In contrast, the leverage in this study showed a negative influence on GCG. Testing the growth and age does not affect the level of banking governance

ANALYSIS OF FINANCIAL AND NON FINANCIAL FACTOR IN PREDICTING BANK BOND RATING LISTED INDONESIA STOCK EXCHANGE

Purnama, Dendi

ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (601.418 KB) | DOI: 10.35310/accruals.v3i1.39

Abstract

This study aims to analyze the effect of solvency, liquidity, profitability, bond maturity, and auditor reputation on the predictions of bond rating in the sub-sector companies of the bank. The population in this study are all bank’s sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The samples in this study are 16 companies for 5 years. The analytical method used in this study is logistic regression analysis.The results showed that solvency has negative effect on bond rating predictions. Liquidity, profitability, have significant and positive effect on bond rating predictions. While the bond maturity and auditor's reputation have no significant and possitif effect on bond rating predictions.

IMPLEMENTATION OF CSR PROGRAMS TOWARD ACHIEVEMENT OF THE SDGs TARGET

Apriliyani, Weni, Novita, Novita

ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1073.109 KB) | DOI: 10.35310/accruals.v3i1.37

Abstract

Preparation of this study aimed to evaluate whether CSR program PT Holcim Indonesia Tbk has met the criteria of GRI-Standard and determine whether CSR program PT Holcim Indonesia Tbk is able to support perncapaian SDG's targets in 2030. This study is a qualitative and quantitative research. Research data collection techniques by interviewing the management of PT Holcim Indonesia Tbk namely Community Relations division and the local government. The second data collection techniques is by distributing questionnaires to people who get Holcim CSR program. The results of data analysis in this research produces information that only PT Holcim Indonesia CSR program Tbk economics that has influence on the target perncapaian SDG's. While the social and environmental fields have not been proven to have an effect on the achievement of the target SDG's. The results of the data analysis was due largely Holcim CSR program is only focused on the achievement of the economy and the realization of all the indicators for the achievement of SDG's may have been performed by the company as a whole, but does’t plan implemented CSR programs on community sustainability.

Pengaruh Premium Growth Ratio, Risk Based Capital Dan Hasil Investasi Terhadap Profitabilitas Perusahaan Asuransi Umum Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014

Agustin, Fira, Suangga, Asri, Sugiharto, Bambang

ACCRUALS Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1019.058 KB) | DOI: 10.35310/accruals.v2i2.13

Abstract

Penelitian ini betujuan untuk menguji pengaruh premium growth ratio, risk based capital dan hasi investasi terhadap profitabilitas pada perusahaan asuransi umum yang terdafatar di Bursa Efek Indonesia tahun 2010-2014. Populasi penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling sehingga diperoleh sampel yang sesuai kriteria sebanyak 11 perusahaan. Alat statistik dalam penelitian ini adalah Eviews 8.1. Hasil penelitian ini menunjukan bahwa secara parsial premium growth rato dan risk based capital tidak berpengaruh terhadap return on assets, variabel hasil investasi berpengaruh terhadap return on assets. Sedangkan secara simultan variabel premium growth ratio, risk based capital dan hasil investasi berpengaruh signifikan terhadap return on assets

Cover

Accruals, Cover

ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Stiesa Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (570.509 KB)

Abstract

Cover Accruals Edisi Maret 2019  

ACCURACY OF SPRINGATE, ZMIJEWSKY AND GROVER AS LOGISTIC MODELS IN FINDING FINANCIAL DIFFICULTY OF FINANCING COMPANIES

Munawarah, Munawarah, Hayati, Keumala

ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (843.33 KB) | DOI: 10.35310/accruals.v3i1.36

Abstract

This study aims to determine both the Springate model, Grover and Zmijewski able to predict the condition of financial distress in finance companies listed on the Indonesia Stock Exchange. And of the three models can be known which model is the most accurate in predicting financial distress. The population in this study are companies in the financing sector listed on the Indonesia Stock Exchange in the period 2013 to 2017 as many as 17 companies. By using purposive sampling technique, a total sample of 85 financing companies was obtained. The data used are secondary data sourced from the company's annual financial reports. The analysis model used is logistic regression. Simultaneously, all predictive models for Springate, Zmijewski, and Grover affect the probability of financial distress. While partially only Zmijewski can influence the prediction of financial distress conditions in Financing sub-sector companies listed on the Indonesia Stock Exchange. Nagelkerqe Square value shows 0.606 meaning that only 60.6% variation of the accuracy of these three models in predicting financial distress conditions of finance companies. While the remaining 39.4% can be explained by other models not examined in this study

PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, KEPEMILIKAN MANAJERIAL DAN REPUTASI AUDITOR TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING)

Yunengsih, Yuyun, Icih, Icih, Kurniawan, Asep

ACCRUALS Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1088.439 KB) | DOI: 10.35310/accruals.v2i2.12

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor terhadap praktik perataan laba (Income Smoothing) (studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2011-2014). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011 sampai 2014. Teknik pemilihan sampel menggunakan teknik purposive sampling, sehingga diperoleh sampel yang sesuai kriteria sebanyak 30 perusahaan. pengujian yang dilakukan dalam penelitian ini menggunakan uji regresi linier berganda yaitu meliputi uji statistik deskriptif, uji asumsi klasik, uji t, uji F dan koefisien determinasi (R 2 ) sedangkan untuk analisis data menggunakan program SPSS Versi 22. Hasil penelitian ini menunjukan bahwa secara parsial net profit margin, dan reputasi auditor berpengaruh positif signifikan terhadap praktik perataan laba. Sedangkan ukuran perusahaan, debt to equity ratio, dan kepemilikan manajerial tidak berpengaruh terhadap praktik perataan laba. Secara simultan ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor berpengaruh signifikan terhadap praktik perataan laba

PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Suryani, Indah, Pinem, Dahlia

ACCRUALS Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1021.261 KB) | DOI: 10.35310/accruals.v2i2.11

Abstract

State revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, Utilities, and Transportation sectors listed in Indonesia Stock Exchange during 2013-2016. The population in this study amounted to 60 companies. Samples were obtained in this study amounted to 38 samples are selected by purposive sampling method. The analysis technique used here is logistic regression and hypothesis test using t-satistic with level of significance 5%. The results indicate that the variable Profitability not significant effect of the Timeliness of Financial Statement and variable Ownership Structure not significant effect of the Timeliness of Financial Statement. However, variable Audit Opinion significant effect of the Timeliness of Financial Statement

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