Jurnal Bina Akuntansi最新文献_第9页

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH 对政府会计标准的实施、信息技术利用、人力资源能力、政府内部控制系统的实施和地方财务部会计系统对地方政府财务报表质量的影响

Jurnal Bina Akuntansi Pub Date : 2019-01-31 DOI: 10.52859/jba.v6i1.44

R. Ardianto, Chermian Eforis

{"title":"PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH","authors":"R. Ardianto, Chermian Eforis","doi":"10.52859/jba.v6i1.44","DOIUrl":"https://doi.org/10.52859/jba.v6i1.44","url":null,"abstract":"The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127151561","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: 4

PENGARUH UKURAN PERUSAHAAN, METODE AKUNTANSI, DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013 2010年至2013年期间，印尼证券交易所注册制造公司TAX AVOIDANCE公司的公司规模、会计方法和所有权结构对TAX AVOIDANCE公司的影响

Jurnal Bina Akuntansi Pub Date : 2018-07-31 DOI: 10.52859/jba.v5i2.9

Edeline Edeline, Amelia Sandra

{"title":"PENGARUH UKURAN PERUSAHAAN, METODE AKUNTANSI, DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013","authors":"Edeline Edeline, Amelia Sandra","doi":"10.52859/jba.v5i2.9","DOIUrl":"https://doi.org/10.52859/jba.v5i2.9","url":null,"abstract":"Tax is one source of country’s revenue comes from the people. Efforts in this country instead of optimizing revenues is not without obstacles. The main obstacle in the context of state income tax in this sector is tax avoidance. The purpose of this research is to examine if firm size, accounting method, and ownership structure have an influence on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange in period 2010-2013. This study uses observational methods on secondary data which obtained from the annual financial report and audited financial statements of companies. This study uses 27 manufacturing companies that listed in Indonesian Stock Exchange as a sample. This research uses purposive sampling method for sampling method. The analytical method used is Structural Equation Modelling (SEM) using a variance-based Partial Least Square (PLS). The results showed that firm size has a value of T-statistic for 2.521 where the value is greater than 1.96, accounting method has a value of T-statistic for 4.015 where the value is greater than 1.96, and ownership structure has a value of T-statistic for 1.759 where the value is smaller than 1.96. From the results of this study concluded that firm size and the accounting method have influence on tax avoidance. While the ownership structure found no effect on tax avoidance. \u0000 ","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132311217","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: 6

PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN 盈利能力、偿偿性、企业规模和审计意见对提交财务报表的准确性的影响

Jurnal Bina Akuntansi Pub Date : 2018-07-31 DOI: 10.52859/jba.v5i2.23

Widdy Kristianto, Prima Apriwenni

{"title":"PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN","authors":"Widdy Kristianto, Prima Apriwenni","doi":"10.52859/jba.v5i2.23","DOIUrl":"https://doi.org/10.52859/jba.v5i2.23","url":null,"abstract":"The purpose of financial reporting is to provide information regarding the financial position, performance, and changes in the financial position of an entity that is beneficial to a large number of users in economic decision-making. Timeliness is an important component that can improve the quality of financial information. Financial information is timely if the information is available to decision-makers before losing capacity to influence decisions.. The purpose of this study is to test whether profitability (ROA), solvency (DER), firm size, and audit opinion affect the timeliness of financial reporting in consumer goods companies listed on Indonesia Stock Exchange in 2013-2016.The object of this research is 24 Consumer Goods companies listed on Indonesia Stock Exchange in 2013-2016. Sampling technique used is Non-Probability Sampling technique, using purposive sampling method. Analytical methods used are descriptive straticistic test, coefficient equality test, classical assumption test, and multiple linear regression analysis.The conclusion of this research indicates that profitability (ROA) has a positive effect on timeliness. solvency (DER) has a negative effect on timeliness. While firm size and audit opinion have no effect on timeliness.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130707240","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: 2

PENGARUH PROFITABILITAS, KUALITAS AUDIT, INDEPENDENSI AUDITOR, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA 盈利管理、审计质量、独立审计师、企业规模和杠杆对利润管理的影响

Jurnal Bina Akuntansi Pub Date : 2018-07-31 DOI: 10.52859/jba.v5i2.24

Ayu Pratiwi

{"title":"PENGARUH PROFITABILITAS, KUALITAS AUDIT, INDEPENDENSI AUDITOR, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA","authors":"Ayu Pratiwi","doi":"10.52859/jba.v5i2.24","DOIUrl":"https://doi.org/10.52859/jba.v5i2.24","url":null,"abstract":"The objective of this research is to obtain empirical evidence about the effect of profitability, audit quality, auditor independency, firm size, and leverage either individually or simultaneously toward earnings management. Dependent variable of this research was earnings management measured by discretionary accruals with modified jones model. Earnings management is an action taken by management to determine current reported earnings based on judgment that may reduce the credibility of the financial statements, so the information presented can mislead decision-makers. Independent variables were profitability, audit quality, auditor independency, firm size, and leverage. \u0000The object in this research was manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2013 until 2015. The samples in this research were 103 companies listed on IDX in 2013 – 2015 were selected by using purposive sampling method. Secondary data used in this research was analyzed by using multiple regression method. \u0000The results of this research were: (1) Profitability had significant effects on earnings management, (2) Audit quality had no significant effects on earnings management, (3) Auditor independency had no significant effects on earnings management, (4) Firm size had no significant effects on earnings management, and (5) Leverage had no significant effects on earnings management.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114790262","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: 2

KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA 机构所有权的能力使企业的听觉、杠杆和规模对利润管理的影响降低了

Jurnal Bina Akuntansi Pub Date : 2018-07-31 DOI: 10.52859/jba.v5i2.8

R. Raka, Sugi Suhartono

引用次数: 4

PENGARUH UNCONDITIONAL DAN CONDITIONAL CONSERVATISM TERHADAP FINANCIAL DISTRESS Pengaruh，无条件的丹，有条件的保守主义，即财政困境

Jurnal Bina Akuntansi Pub Date : 2018-07-31 DOI: 10.52859/jba.v5i2.26

Nanda Ismi Kumalawati, R. I. Arfianti

引用次数: 0

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-FILING OLEH WAJIB PAJAK 分析影响纳税人使用电子邮件的因素

Jurnal Bina Akuntansi Pub Date : 2018-07-31 DOI: 10.52859/jba.v5i2.25

Kathleen Wiratan, Karina Harjanto

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-FILING OLEH WAJIB PAJAK","authors":"Kathleen Wiratan, Karina Harjanto","doi":"10.52859/jba.v5i2.25","DOIUrl":"https://doi.org/10.52859/jba.v5i2.25","url":null,"abstract":"The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy, readiness of technology information, user’s satisfaction towards the use of e-Filing. This research uses a primary data. Respondents are the individual taxpayers who report SPT Tahunan using e-Filing and register in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. \u0000The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privacy doesn’t have influence on the use of e-Filing, (4) readiness technology information doesn’t have influence on the use of e-Filing, (5) user’s satisfaction has influence on the use of e-Filing, (6) perceived usefulness, perceived ease of use, security and privacy, readiness technology information, user’s satisfaction have influence simultaneously on the use of e-Filing.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"30 18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115277959","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