JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)最新文献_第8页

PENGARUH LEVERAGE, PROFITABILITAS, DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PADA INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-22 DOI: 10.34204/JIAFE.V4I1.1077

Hendro Sasongko, Fara Shaliza

引用次数: 1

INFLUENCE OF INCOME TAX PAYMENT AND DIVIDEND POLICY TO THE LEVERAGE POLICY IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE YEAR 2012-2016 2012-2016年印尼上市制造业企业所得税缴纳和股利政策对杠杆政策的影响

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-22 DOI: 10.34204/JIAFE.V4I2.1123

Wahyudi Arianto, W. Irawati

引用次数: 0

EVALUASI ATAS PENGENDALIAN INTERN PENATAUSAHAAN BARANG MILIK NEGARA BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN (STUDI KASUS PADA INSPEKTORAT JENDERAL DEPDIKNAS) 根据政府会计标准(国务院总督察个案研究)对国家财产管理的内部控制的评估

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-17 DOI: 10.34204/JIAFE.V4I2.1113

Sujatmiko Wibowo

{"title":"EVALUASI ATAS PENGENDALIAN INTERN PENATAUSAHAAN BARANG MILIK NEGARA BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN (STUDI KASUS PADA INSPEKTORAT JENDERAL DEPDIKNAS)","authors":"Sujatmiko Wibowo","doi":"10.34204/JIAFE.V4I2.1113","DOIUrl":"https://doi.org/10.34204/JIAFE.V4I2.1113","url":null,"abstract":"Changes in the new paradigm for the management of State-Owned Property along with the issuance of several new regulations governing the management of State-Owned Property issues, has risen a new optimism in the arrangement and management of State-Owned Property that was more orderly, accountable, and transparent. As the Accounting Unit for the Property User (UAKPB), the Inspectorate General of the Ministry of National Education has the responsibility to administer State Property under its control. This study aims to provide a brief overview how the administration of State-Owned Property at the Office of the Inspectorate General of the Ministry of National Education. This study uses descriptive analysis methodology with data collection techniques through literature studies and field research. The results of the study indicate that administration of State-Owned Property at the Office of the Inspectorate General of the Ministry of National Education has not been running well and has not been in accordance with the applicable laws and regulations. Suggestions that can be given are that the Office of the Inspectorate General of the Ministry of National Education establishes the organizational structure of agency accounting units, as well as improving internal control and competency of human resources in order to organize administration of State-Owned Property in a transparent and accountable manner in accordance with existing laws.","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129699883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Fraudulent Financial Reporting Based of Fraud Diamond Theory: A Study of the Banking Sector in Indonesia 基于舞弊钻石理论的舞弊财务报告:印尼银行业研究

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-17 DOI: 10.34204/JIAFE.V4I2.1112

Tarmizi Achmad, I. D. Pamungkas

引用次数: 15

EKSISTENSI GOOD GOVERNANCE SEBAGAI PEMEDIASI ATAS HUBUNGAN ANTARA PROFESIONALISME DAN INDEPENDENSI DENGAN KUALITAS AUDIT 良好治理的存在是对专业与独立与审计质量之间关系的培养

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-17 DOI: 10.34204/JIAFE.V4I2.1115

Oktoreza Maulidia, S. Suratno, Widarto Rachbini

引用次数: 0

PERAN AKUNTABILITAS DAN PENGETAHUAN TERHADAP KUALITAS HASIL AUDIT DENGAN MODERASI SIKAP MENTAL AUDITOR 审计师心态的适度，对审计结果的问责作用和了解

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-17 DOI: 10.34204/JIAFE.V4I2.1114

Raden Susana Suspayati, Syahril Djaddang, Darmansyah Darmansyah

{"title":"PERAN AKUNTABILITAS DAN PENGETAHUAN TERHADAP KUALITAS HASIL AUDIT DENGAN MODERASI SIKAP MENTAL AUDITOR","authors":"Raden Susana Suspayati, Syahril Djaddang, Darmansyah Darmansyah","doi":"10.34204/JIAFE.V4I2.1114","DOIUrl":"https://doi.org/10.34204/JIAFE.V4I2.1114","url":null,"abstract":"In order to guarantee quality audit results, each auditor explains the Auditing Standards. This study aims to determine the effect of accountability and knowledge on the quality of audit results with auditor's mental attitude as moderation. In this research survey method was used. The variables studied were independent variables including accountability, knowledge, and dependent variable was the quality of audit results, with the auditor's mental attitude as moderation variable. The samples were 80 auditors from KAP Kanaka Puradiredja, Suhartono, KAP Albert Silalahi & Rekan, and KAP S. Mannan, Ardiansyah & Rekan. The data was collected by questionnaire to measure perception of the auditor related to the variables tested. The technique of processing and data analysis was using Warp PLS 6.0 with Equation Model of Goodness of Fit Model. The results of this research: (1) there was no influence on accountability variable to audit result quality, and there was no accounting moderator to audit result quality. (2) There was a positive significant influence on the knowledge variable on the quality of the audit result (3). There was a significant positive effect on the auditor's mental attitude variable on the quality of audit results.","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124100501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

SENSITIVITAS FAKTOR EKONOMI MAKRO DAN MIKRO DALAM MEMPREDIKSI VOLATILITAS HARGA SAHAM PERUSAHAAN SEKTOR INDUSTRI FOOD & BEVERAGES 宏观经济和微观经济因素的敏感性，可以预测食品和企业股价的波动

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-04 DOI: 10.34204/JIAFE.V4I1.1080

Abdul Kohar, N. Ahmar, S. Suratno

{"title":"SENSITIVITAS FAKTOR EKONOMI MAKRO DAN MIKRO DALAM MEMPREDIKSI VOLATILITAS HARGA SAHAM PERUSAHAAN SEKTOR INDUSTRI FOOD & BEVERAGES","authors":"Abdul Kohar, N. Ahmar, S. Suratno","doi":"10.34204/JIAFE.V4I1.1080","DOIUrl":"https://doi.org/10.34204/JIAFE.V4I1.1080","url":null,"abstract":"The movement of macroeconomic factors can be used to predict the movement of the stock price, but different researchers are using different macroeconomic factors because there is still no consensus among them which macroeconomic factors that have an influence on stock prices. This study aimed to analyze and test the impact of macroeconomics factors which consisting of inflation, interest rates, exchange rate, and microeconomy factors, consisting of asset growth, growth earnings and sales growth to the volatility of stock prices on food and beverages companies listed in Indonesia Stock Exchange between 2011 and 2015 period. The study measure the sensitivity of inflation and interest rates and stock price volatility by regressing each variable with a share price which will produce the sensitivity value of each variable. A total of 66 samples are tested by using the classic assumption as the precondition for regression analysis techniques (multiple regressions). The results showed that inflation is partially affect the stock price volatility, Indonesia Interest Rate (SBI) is partially effect on stock price volatility, and exchange rate and microeconomics are partially no effect on stock price volatility.","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122081703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENGUKURAN KINERJA PEMERINTAHAN DI KABUPATEN BANDUNG 政府内部控制系统在万隆区测量政府表现

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-04 DOI: 10.34204/JIAFE.V4I1.1081

Yasmin Yasmin

{"title":"SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENGUKURAN KINERJA PEMERINTAHAN DI KABUPATEN BANDUNG","authors":"Yasmin Yasmin","doi":"10.34204/JIAFE.V4I1.1081","DOIUrl":"https://doi.org/10.34204/JIAFE.V4I1.1081","url":null,"abstract":"This paper studies and analyzes the implementation of Internal Control System of Government (SPIP) related to performance in Bandung regency, especially at district level. Descriptive is used as a research method with a qualitative approach. The result of this research is SPIP implementation in sub-district limited to SPIP internalization in all work process in organization, through five elements that is controlling environment, risk assessment, controlling activity, information and communication, and monitoring. Control environment not yet supported by commitment from leaders and all apparatus which can be seen from evaluation result of performance accountability system of government institution at sub-district in Bandung regency with average score obtained in CC criteria. Evaluation is performed on five major components of performance management including: Performance planning, Performance measurement, Performance reporting, Performance evaluation and Achievement of organizational goals/ performance. From assessment result, internal evaluation component becomes the smallest scoring contributor with almost 40% sub-districts are in the range of 2.00 to 4.00. Therefore the study resulted in the conclusion of the lack of consistent internal control application by the sub-districts, thus the commitment and the role of sub-district leadership to increase the role of the team of SPIP that has been established in the district.","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"56 57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124317096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI TAX AVOIDANCE对中小变量具有体制所有权的公司价值的影响

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-04 DOI: 10.34204/JIAFE.V4I1.1082

Haqi Fadillah

{"title":"PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI","authors":"Haqi Fadillah","doi":"10.34204/JIAFE.V4I1.1082","DOIUrl":"https://doi.org/10.34204/JIAFE.V4I1.1082","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tax avoidance terhadap nilai perusahaan dan menganalisis pengaruh tax avoidance terhadap nilai perusahaan dengan kepemilikan institusional sebagai variabel pemoderasi pada perusahaan-perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Populasi yang dalam penelitian ini adalah perusahaan subsektor makanan dan minuman yang ada di Bursa Efek Indonesia selama periode 2013-2017 yang berjumlah enam belas perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling, sehingga didapat tujuh sampel perusahaan. Metode yang dipakai dalam menganalisis pengaruh variabel independen terhadap dependen dalam penelitian ini adalah dengan analisis regresi data panel menggunakan software Eviews 10. Hasil penelitian menunjukkan bahwa tax avoidance berpengaruh negatif terhadap nilai perusahaan. Hal ini menunjukkan bahwa adanya aktifitas yang berkaitan dengan penghindaran pajak yang dilakukan oleh perusahaan bisa mempengaruhi nilai perusahaan. Meski demikian, bukan berarti kenaikan nilai perusahaan belum tentu hanya karena tax avoidance. Keterbatasan dalam penelitian ini adalah tidak memasukkan unsur variabel lain di luar tax avoidance yang bisa jadi dapat mempengaruhi nilai perusahaan. Selain itu, kepemilikan institusional memperlemah hubungan antara tax avoidance dan nilai perusahaan. Hal ini menunjukkan bahwa masih kurangnya corporate governance dalam hal pengawasan yang lebih optimal terhadap kinerja manajemen, sehingga manajemen dapat melakukan tax avoidance agar dapat meningkatkan nilai perusahaan.","PeriodicalId":113166,"journal":{"name":"JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125797129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

PROFITABILITY, LEVERAGE, SIZE OF COMPANY TOWARDS TAX AVOIDANCE 盈利能力、杠杆、公司规模对避税的影响

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Pub Date : 2019-04-02 DOI: 10.34204/JIAFE.V4I1.1075

Kimsen Kimsen, Imas Kismanah, S. Masitoh

引用次数: 23