Jurnal Riset Akuntansi dan Bisnis Airlangga最新文献_第9页

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN 智力资本对金融表现的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2020-03-19 DOI: 10.30596/jrab.v20i1.4951

Reza Hanafi Lubis, Debbi Chyntia Ovami

{"title":"PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN","authors":"Reza Hanafi Lubis, Debbi Chyntia Ovami","doi":"10.30596/jrab.v20i1.4951","DOIUrl":"https://doi.org/10.30596/jrab.v20i1.4951","url":null,"abstract":"Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh modal intelektual terhadap kinerja perusahaan pada perusahaan Industri Dasar dan Kimia. Modal Intelektual dalam penelitian ini di proksikan menggunakan model Public-Value Added Intellectual Coefficients (VAIC TM ), dan kinerja perusahaan diukur dengan Return on Assets (ROA). Sampel yang digunakan sebanyak 66 perusahaan . Teknik analisis data penelitian ini menggunakan deskriptif kua t itatif . Hasil penelitian modal intelektual berpengaruh dan signifikan terhadap kinerja keuangan perusahaan industri dasar dan kimia The purpose of this study is to determine and analyze the effect of intellectual capital on company performance in companies in the Basic and Chemical Industries. Intellectual Capital in this study was proxied using the Public-Value Added Intellectual Coefficients (VAICTM) model, and company performance was measured by Return on Assets (ROA). The samples used were 66 companies. The data analysis technique of this study used descriptive quantitative. The results of intellectual capital research have significant and significant influence on the financial performance of basic and chemical industry companies","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76135435","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: 22

PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI 对个人纳税人的正式合规实施、税收理解水平和税收制裁的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-12-11 DOI: 10.31093/jraba.v4i2.179

Ninis Nur Solichah, Isnalita, Noorlailie Soewarno

引用次数: 3

Pengaruh Dana Pihak Ketiga dan Likuiditas Terhadap Profitabilitas Bank Milik Pemerintah tahun 2015 – 2018 2015年至2018年，第三方资金和流动性对政府企业盈利能力的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4601

E. Nainggolan, Ikhsan Abdullah

引用次数: 4

Minat Belajar Mahasiswa Mempelajari Ilmu Akuntansi (Studi Kasus: Mahasiswa FEBI Jurusan Akuntansi Syariah ) Universitas Islam Negeri Sumatera Utara 学生学习会计学(案例研究:伊斯兰教会计专业)北苏门答腊伊斯兰国立大学的学生学习兴趣

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4759

Arnida Wahyuni Lubis

引用次数: 0

Pengaruh Persepsi Kegunaa, Persepsi Kemudahan, Persepsi Keamanan dan Kerahasiaan dan Persepsi Kecepatan Terhadap Minat Wajib Pajak dalam Menggunakan E-Filing pada KPP Pratama Binjai 在KPP初选的Binjai上使用E-Filing对纳税人利益的感知、安逸、安全和保密以及速度的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4680

syamsul bahri, Listiorini Listiorini

引用次数: 1

PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN RESTORAN, HOTEL DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA 目前rarent RATIO和总资产TURNOVER对在印尼证券交易所注册的餐馆、酒店和旅游公司的资产回报率的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4753

Roni Parlindungan Sipahutar, Surya Sanjaya

引用次数: 8

Analisis Determinan Expected Return pada Perusahaan LQ-45 Bursa Efek Indonesia

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4751

Puja Rizqy Ramadhan, S. S. Batubara, Zuhdi Zakwan

{"title":"Analisis Determinan Expected Return pada Perusahaan LQ-45 Bursa Efek Indonesia","authors":"Puja Rizqy Ramadhan, S. S. Batubara, Zuhdi Zakwan","doi":"10.30596/jrab.v19i2.4751","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4751","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh arus kas operasi dan debt to equity ratio secara parsial dan secara simultan terhadap expected return pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Penelitian ini menggunakan jenis penelitian assosiatif kuantitatif. Teknik analisis data yang digunakan yaitu uji asumsi klasik, uji regresi linier berganda, dan koefisien determinasi ( Adjusted R Square ). Dasar pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 24 perusahaan. Hasil penelitian secara parsial menunjukan arus kas operasi tidak berpengaruh signifikan terhadap expected return sedangkan debt to equity ratio berpengaruh signifikan terhadap expected retrun . Secara simultan, arus kas operasi dan debt to equity ratio berpengaruh signifikan terhadap expected return. Hal tersebut dapat dilihat pada hasil koefisien determinasi ( Adjuste d R Square ) yang berarti variabilitas variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 18,0%. Sedangkan sisanya 82,0% dijelaskan oleh variabel lainnya yang tidak dimasukan dalam model regresi.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90728526","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 Current Ratio, Debt to Asset Ratio dan Total Asset Turnover terhadap Return on Asset pada Perusahaan Otomotif dan Komponennya yang Terdaftar di Bursa Efek Indonesia 当前Ratio的影响，对资产回报率和资产总额转向资产回报率的影响，这些回报率是在印尼证券交易所注册的

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4599

Surya Sanjaya, Roni Parlindungan Sipahutar

{"title":"Pengaruh Current Ratio, Debt to Asset Ratio dan Total Asset Turnover terhadap Return on Asset pada Perusahaan Otomotif dan Komponennya yang Terdaftar di Bursa Efek Indonesia","authors":"Surya Sanjaya, Roni Parlindungan Sipahutar","doi":"10.30596/jrab.v19i2.4599","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4599","url":null,"abstract":"This research aims to determine the influence of current ratio of return on assets, knowing the influence of debt to asset ratio to return on assets, knowing the impact of total asset turnover against return on assets, and knowing and analyzing the current ratio, debt to asset ratio and total asset turnover against the return on assets of automotive companies and their components listed on the Indonesia Stock Exchange. This research uses a type of associative research. The research was conducted on automotive companies and their components listed on the Indonesia Stock Exchange (IDX) by verifying companies listing in the Indonesia stock exchange, especially automotive companies and their components in 2012-2016. The population used in this research is all automotive companies and their components listed on the Indonesia Stock Exchange (IDX) during 2012 to 2016 which are 13 companies. Samples taken in this study were 10 samples of automotive companies and their components listed on the Indonesia Stock Exchange. In this study the model and technique of data analysis used a double linear regression approach.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88113044","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: 7

Dampak Kualitas Pelayanan Dan Efektivitas Pengawasan Terhadap Kepatuhan Wajib Pajak Badan Dengan Kompetensi Sebagai Variabel Moderating Pada Kantor Pelayanan Pajak Pratama Medan Polonia Kota Medan 服务质量和监督服务对该机构纳税人遵守的影响，具有温度化变量的能力

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4852

Leni Deli

引用次数: 1

Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Salah Saji Material pada Kantor Akuntan Publik di Kota Medan 棉兰市公共会计事务所对可控、独立和专业的影响

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2019-09-30 DOI: 10.30596/jrab.v19i2.4752

Riva Ubar Harahap, Khairul Anwar Pulungan

引用次数: 2