Jurnal Akuntansi Trisakti最新文献_第9页

THE IMPACT OF LIQUIDITY RATIO, LEVERAGE RATIO, COMPANY SIZE AND AUDIT QUALITY ON GOING CONCERN AUDIT OPINION 流动性比率、杠杆率、公司规模和审计质量对持续经营审计意见的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4871

Kumalawati Abadi, Din Mukhlis Purba, Qonita Fauzia

引用次数: 7

PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR 利润不透明度、信息不对称和利润报偿对制造业的公平成本的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4918

M. Malau, Etty Murwaningsari, Sekar Mayangsari, Titik Aryati

{"title":"PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR","authors":"M. Malau, Etty Murwaningsari, Sekar Mayangsari, Titik Aryati","doi":"10.25105/JAT.V6I1.4918","DOIUrl":"https://doi.org/10.25105/JAT.V6I1.4918","url":null,"abstract":"This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. Cost of equity is measured by a three-factor model. Earnings aggressiveness, loss avoidance, and income smoothing as a proxy for earnings opacity. Information asymmetry is measured by the bid-ask spread. Earnings informativeness are measured by discretionary accruals. The result shows that earnings opacity has a significant positive effect on the cost of equity. Information asymmetry has a significant positive effect on the cost of equity. Earnings informativeness have a significant negative effect on cost of equity. ","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129911596","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 KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DISKRIMINASI PERPAJAKAN, KEPATUHAN WAJIB PAJAK TERHADAP PENGGELAPAN PAJAK 税收正义、税收制度、税收歧视、纳税人对逃税的合规

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I1.4851

Rossje V. Suryaputri, Ancilla Regina Averti

引用次数: 9

PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT 审计费用、审计师轮换和引擎盖的声誉对审计质量的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I1.4839

Indah Permatasari, Christina Dwi Astuti

引用次数: 14

PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA 利润税负担、税收计划和利润税活动对利润管理的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V4I2.4853

Lutfi M. Baraja, Y. Z. Basri, Vertari Sasmi

引用次数: 15

ANALYSIS OF FRAUD DIAMOND DIMENSION IN DETECTING FINANCIAL STATEMENT FRAUD 舞弊钻石维度在财务报表舞弊检测中的分析

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I2.4861

Nia Susnita Sari, A. Sofyan, Nada Fastaqlaili

引用次数: 9

The Effect of Environmental Performance, Corporate Social Responsibility Disclosure, and Independent Commissioners on Financial Performance 环境绩效、企业社会责任披露和独立专员对财务绩效的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I2.4864

P. Purbosanjoyo, Anindita Pratiantrie, Tashia Egidia

引用次数: 0

PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V4I2.4842

Michael Anderson Sianipar, S. Mulyani

{"title":"PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN","authors":"Michael Anderson Sianipar, S. Mulyani","doi":"10.25105/JAT.V4I2.4842","DOIUrl":"https://doi.org/10.25105/JAT.V4I2.4842","url":null,"abstract":"Firm Values of manufacturing company in Indonesia is influenced by various factors of financial and non-financial that can be measured using financial ratios, good governance, and social responsibility practices in the company. The purpose of this study was to analyze the effect of financial performance proxied by Profitability and Solvability, Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) on the firm value,with Investment Opportunity set (IOS) as a moderating variable. The firm value in this study was proxied by Tobins’q.The population of this research is manufacturing companywith chemical industry subsectors listed in the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling method used is purposive sampling and acquired 31 companies in this sample. The analytical method used is moderating regression analysis.Based on the results of hypotheses testing, there wasSolvability and IOS had positive effect on firm value, while Profitability, GCG, and CSR had no effect on the firm value. The use of a moderating variable Investment Opportunity Set (IOS) is not able to strengthen the influence of profitability, solvability, GCG and CSR on the firm value.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129283724","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: 1

PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI 盈利能力的影响和公司社会责任的披露对公司价值的影响，其企业规模为温和变量

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I1.4850

H. T. Pohan, Ice Nasyrah Noor, Yudha Fatrya Bhakti

引用次数: 7

COST REDUCTION INNOVATION SEBAGAI BENTUK IMPLEMENTASI KAIZEN COSTING UNTUK COST COMPETITIVENESS DAN PENCAPAIAN TARGET PROFIT 降低成本创新，实现成本改善，提高成本竞争力，实现目标利润

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I1.4837

Murtanto Murtanto, Andrea Utama

{"title":"COST REDUCTION INNOVATION SEBAGAI BENTUK IMPLEMENTASI KAIZEN COSTING UNTUK COST COMPETITIVENESS DAN PENCAPAIAN TARGET PROFIT","authors":"Murtanto Murtanto, Andrea Utama","doi":"10.25105/JAT.V5I1.4837","DOIUrl":"https://doi.org/10.25105/JAT.V5I1.4837","url":null,"abstract":"This research describes how the implementation of Cost Reduction Innovation as a form of implementation of kaizen costing at PT. ABC, located in Jakarta.This research was conducted by direct observation, and the collection of related documents. For the measurement of research, on how well the implementation of Cost Reduction Innovation Activity, used four indicators, namely: 110% >achievement ratio (%) kaizen costing amount target (profit) > 90%, 110% > achievement ratio (%) kaizen costing per unit of product > 90%, 100% quantity ratio of implementing kaizen activities, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit > 75%.The result of this research indicate that the implementation of Cost Reduction Innovation Activities at PT. ABC “Good”. This reflected on the achievement of three indicators, namely indicators of achievement ratio (% kaizen costing amount target (profit), indicators of achievement ratio (%) kaizen costing per unit of product, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit. As for the quantity ratio indicator kaizen activity implementation has not been achieved.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114103687","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