Jurnal Riset Akuntansi dan Keuangan最新文献_第9页

PENGARUH FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN Pengaruh自由现金流Dan的投资机会定在极具吸引力的分水岭

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-30 DOI: 10.25134/jrka.v7i1.4400

Akhmad Sigit Adiwibowo, Oktaviana Larasati, Putri Nurmala

{"title":"PENGARUH FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN","authors":"Akhmad Sigit Adiwibowo, Oktaviana Larasati, Putri Nurmala","doi":"10.25134/jrka.v7i1.4400","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4400","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018, untuk mengetahui pengaruh free cash flow terhadap kebijakan deviden, untuk mengetahui investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakkan kuantitatif dengan adanya pengajuan hipotesis. Pemilihan sampel menggunakkan metode purposive sampling. Populasi yang digunakan pada penelitian ini adalah laporan keuangan perusahaan manufaktur sektor industry barang dan konsumsi pada tahun 2014-2018. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda, uji asumsi klasik, yang meliputi uji normalitas data, uji multikoleniaritas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian signifikan meliputi uji statistic F dan uji t, koefisien determinasi. Hasil penelitian ini menunjukkan bahwa free cash flow dan investment opportunity set bahwa sebesar 40,3% variabel dependen yaitu kebijakan deviden dipengaruhi oleh variabel independen yaitu Free Cash Flow dan Investment Opportunity Set. Dan sisanya sebesar 59,7% dipengaruhi oleh faktor lain yang tidak diangkat dalam penelitian ini. Hasil pengujian secara simultan menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh terhadap kebijakan deviden. Sedangkan pengujian secara parsial menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh signifikan terhadap kebijakan deviden. Kata kunci : free cash flow, investment opportunity set dan kebijakan deviden.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79822977","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

BEBAN PAJAK, PROFITABILITAS DAN PENGARUHNYA TERHADAP PRAKTIK TRANSFER PRICING 税收负担、盈利能力以及对收费收费的影响

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-30 DOI: 10.25134/jrka.v7i1.4399

Dini Martinda Lestari, Hasanah Hasanah, Surachman Surachman

{"title":"BEBAN PAJAK, PROFITABILITAS DAN PENGARUHNYA TERHADAP PRAKTIK TRANSFER PRICING","authors":"Dini Martinda Lestari, Hasanah Hasanah, Surachman Surachman","doi":"10.25134/jrka.v7i1.4399","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4399","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh beban pajak dan profitabilitas terhadap praktik transfer pricing . Metode penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Analisis data yang digunakan pada penelitian ini yaitu analisis statistika deskriptif , uji normalitas , uji autokorelasi , uji heteroskedastisitas , uji multikolinearitas , uji regresi linear berganda, uji koefisien determinasi , uji t dan uji f dengan menggunakan SPSS Versi 23 . Pengambilan sampel ini menggunakan purposive sampling . Berdasarkan metode purposive sampling diperoleh sampel sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa pengujian dengan uji parsial ( uji t ) menunjukkan bahwa variabel beban pajak yang diproksikan menggunakan Effective Tax Rate (ETR) berpengaruh positif terhadap praktik transfer pricing . Variabel profitabilitas yang diproksikan menggunakan Return on Asset ( ROA ) berpengaruh negatif terhadap praktik transfer pricing. Dalam uji ANOVA ( uji f ) beban pajak dan profitabilitas berpengaruh terhadap praktik transfer pricing .Kata Kunci : Beban Pajak ; Profitabilitas ; Transfer Pricing","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83459648","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

ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PEMILIHAN AUDITOR EKSTERNAL 分析公司治理和公司规模对外部审计师选举的影响

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-30 DOI: 10.25134/jrka.v7i1.4449

Arief Nurhandika, V. G. Manalu

引用次数: 0

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP NILAI PERUSAHAAN 公司社会责任、管理所有权、机构所有权和公共所有权对企业价值的影响

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-29 DOI: 10.25134/jrka.v6i2.4386

Walid Rudianti, Yogka Arief Pratama, Atut Sugiarti

引用次数: 2

PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP PERINGKAT SUKUK 偿付能力比和盈利能力比对SUKUK排名的影响

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-29 DOI: 10.25134/jrka.v6i2.4389

Wirman Wirman

引用次数: 0

PENGARUH KESADARAN WAJIB PAJAK DAN KEGIATAN SOSIALISASI PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN 纳税人的税收意识和税收活动对所得税收入的影响

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-29 DOI: 10.25134/jrka.v6i2.4385

Jehan Sayyidah, Dede Rizal Nursamsi

引用次数: 0

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DI KEMENTERIAN AGAMA KABUPATEN TASIKMALAYA 对塔斯克马来亚地区宗教事务部财务报表质量的应用和人力资源标准的影响

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-28 DOI: 10.25134/jrka.v6i1.4376

Pian Ramdan, Cepi Juniar Prayoga, Fithri Sri Mulyani

引用次数: 0

SISA LEBIH PEMBIAYAAN ANGGARAN DAN DESENTRALISASI FISKAL TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT 西爪哇省区域政府资本支出的预算和财政分散融资剩余

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-28 DOI: 10.25134/jrka.v6i1.4373

Neni Nurhayati

{"title":"SISA LEBIH PEMBIAYAAN ANGGARAN DAN DESENTRALISASI FISKAL TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT","authors":"Neni Nurhayati","doi":"10.25134/jrka.v6i1.4373","DOIUrl":"https://doi.org/10.25134/jrka.v6i1.4373","url":null,"abstract":"The purpose of this research is to find out the effect of remaining more budget financing and fiscal decentralization on capital expenditure in districts/cities in the Region West Java period of 2015-2019. This research used secondary data in the form from Realized Local Government Budget obtained from Directorate General of Regional Fiscal Balance (DJPK).The population of this research is the report on government budget realization of districts/cities in West Java period of 2015-2019. All data is collected by sampling quota. The sample amounted to 105 financia report data. The analytical methods used in this research are the descriptive and statistic method of regression analysis of data panels including testing of hypotheses through F test, t-test and coefficient of determination (R2). The test model selection in this research is Fixed Effect. Based on the results of this research shows that remaining more budget financing and fiscal decentralization are simultaneously affecting capital expenditure. Partial remaining more budget financing variables and fiscal decentralization have a positive and significant impact on capital expenditure.Keywords: Remaining More Budget Financing, Fiscal Decentralization, , Capital Expenditure.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73660898","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 UKURAN PERUSAHAAN, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Pada Perusahaan-Perusahaan LQ 45 Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2018) 公司规模、盈利能力和偿偿性对拖延审计的影响(LQ 45矿业公司在2018年上市期间注册的研究)

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-28 DOI: 10.25134/jrka.v6i1.4377

G. Z. Ainiyah, Yogka Arief Pratama, Ella Budiarti

{"title":"PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Pada Perusahaan-Perusahaan LQ 45 Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2018)","authors":"G. Z. Ainiyah, Yogka Arief Pratama, Ella Budiarti","doi":"10.25134/jrka.v6i1.4377","DOIUrl":"https://doi.org/10.25134/jrka.v6i1.4377","url":null,"abstract":"The LQ 45 companies in the mining sector is one of the pillars of economic activity in Indonesia and is used as an investment, so the company's audit report must be completed on time because these financial statements are needed when making decisions by investors regarding their investment activities. However, there are still some companies that are late in reporting their audit reports. The aim is to examine the effect of firm size, profitability, and solvency on audit delay. Use total asset indicators for firm size, ROA for profitability, and DAR for solvability.Mining sector is one of the pillars of Indonesian economic activity and become a strategic option for investors. As a result the company's audit report must be announced on schedule. LQ 45 as part of mining sector that has an important role for investing. This study aims to know whether firm size, profitability, and solvability affect audit delays. It used total asset indicators for firm size, ROA for pIn this study were secondary data which was obtained from the financial statements of LQ 45 listed on BEI during 2012-2018 period. The sampling technique used purposive sampling. Data analysis in this research used is multiple regression analysis with SPSS 24.The results showed firm size and profitability did not affect in audit delay, solvability affected in audit delay. Firm size, profitability and solvability simultaneosuly affected audit delay as much as 48.9% and the remaining 51.1% was affected by other variables excluded in this study.Keywords: audit delay, firm size, profitability, solvability","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77723815","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 KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI 信息技术的复杂性、高层管理支持和会计信息系统有效性的影响

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2021-06-28 DOI: 10.25134/jrka.v6i1.4375

K. Febrianti, Irwan Sutirman Wahdiat, Juwenah Juwenah

{"title":"PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI","authors":"K. Febrianti, Irwan Sutirman Wahdiat, Juwenah Juwenah","doi":"10.25134/jrka.v6i1.4375","DOIUrl":"https://doi.org/10.25134/jrka.v6i1.4375","url":null,"abstract":"Accounting information System is said to be effective when information provided by the system can serve the needs of system users. Therefore, the purpose of this research is to analyze the sophistication of information technology, peak management support and employee competence accounting towards the effectiveness of accounting information system in PT. Jasa Marga (Persero) TBK Branch Palikanci-Cirebon. Where PT Jasa Marga (Persero) TBK will gradually reimburse the cash transaction system into a non-cash transaction at all toll gates. With the implementation of 100% non-cash transactions are gradually expected to help early socialization to road users. This study used a questionnaire that was distributed to 39 respondents consisting of the Finance Division, the operational Division and the Human Resources division of PT. Jasa Marga (Persero) TBK branch of Palikanci-Cirebon. This type of research is (basic research). The data analysis methods used in this study were multiple regression analysis. The results showed that the sophistication of information technology and top management support has an effect on the effectiveness of accounting information systems, whereas accounting employee competence has no effect on the effectiveness of the system Accounting information. Keywords: Effectiveness of accounting information systems, sophistication of information technology, top management support, accounting employee Competence","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73358681","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