Jurnal Riset Akuntansi Terpadu最新文献_第7页

PENGARUH UKURAN PERUSAHAAN, LABA PERUSAHAAN, SOLVABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017) 安全性、安全性、可解决性和公众账户报告滞后性综述

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-10-31 DOI: 10.35448/jrat.v12i2.5423

Nada Lisdara, Roni Budianto, R. Mulyadi

引用次数: 2

PENGARUH TANGGUNG JAWAB SOSIAL KORPORAT KEPADA PEKERJA TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR DI BURSA SAHAM INDONESIA 企业社会责任对工人的影响影响了印尼证券交易所制造公司的经济表现

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-10-31 DOI: 10.35448/jrat.v12i2.6166

D. Madinah, M. A. Rahman, Shifa Mohd Nor, Mohd Rizal Palil

{"title":"PENGARUH TANGGUNG JAWAB SOSIAL KORPORAT KEPADA PEKERJA TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR DI BURSA SAHAM INDONESIA","authors":"D. Madinah, M. A. Rahman, Shifa Mohd Nor, Mohd Rizal Palil","doi":"10.35448/jrat.v12i2.6166","DOIUrl":"https://doi.org/10.35448/jrat.v12i2.6166","url":null,"abstract":"Worker's Corporate Social Responsibility (CSR - P) is the responsibility and obligation of the company's management. Workers are important stakeholders because they are involved in the company's operational activities in an effort to achieve company goals. This study will examine the effect of CSR - P, size and leverage on the company's economic performance which expressed by return on assets (ROA) and worker productivity. This research will be carried out on manufacturing companies on the main board of the Indonesian Stock Exchange for period year 2015, 2016 and 2017. After the regression analysis has been carried out, the study finds that CSR - P has a positive significant effect on ROA and worker productivity. The results of this study indicate that the implementation of CSR - P by companies is not only to fulfil the rights of workers and to carry out company obligations but is found to have an influence to increase ROA and company productivity. In addition, for manufacturing companies with a high level of risk of health and safety problems the implementation of CSR - P can be used as a solution to overcome the possibility of problems with workers due to the company's operational activities. While size and leverage are found to have a significant influence but negative on ROA and productivity. This means that size and leverage are not factors that can affect ROA and worker productivity. This study tries to provide input to the company to pay more attention and maximize the implementation of CSRP which is found to be able to influence the ROA stage and worker productivity.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41377167","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

RELEVANSI NILAI TINGKAT LABA VS PERUBAHAN LABA 相关性应该与相关性的相关性相适应

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-10-31 DOI: 10.35448/jrat.v12i2.5221

A. Kristanto

{"title":"RELEVANSI NILAI TINGKAT LABA VS PERUBAHAN LABA","authors":"A. Kristanto","doi":"10.35448/jrat.v12i2.5221","DOIUrl":"https://doi.org/10.35448/jrat.v12i2.5221","url":null,"abstract":"This study aims to examine whether the level of earnings and changes in earnings have the information value relevance, and test whether there is a difference in the value relevance between the two types of information. This study uses companies that are included in the manufacturing industry group on the IDX between 2009-2016 as an object of observation. The sample used was chosen using the purposive sampling method, with criteria: registered in a row over an 8-year period, having complete data for all research variables. The existence of value relevance is tested using multiple regression analysis tools, to see indications of the ability of information to influence stock prices as a proxy for investor decisions. Moreover, the difference in the value relevance of information is tested by evaluating the difference in the residuals of the two regression models using the Hotelling t score. The results of this study indicate that there is value relevance to earnings level information and earnings changes, but it cannot prove that the relevance of information values is significantly different. Allegedly, information on the level of earnings and changes in earnings both represent management performance, so that the meaning of both information is not significantly different and equally utilized to support investor decision making.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42128330","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

Mengintegrasikan Keterampilan Kepemimpinan ke dalam Kurikulum Akuntansi : Persepsi Stakeholders dan Pengujian Model Pembelajaran Kooperatif 将领导技能融入会计课程：利益相关者的认知和合作学习模式测试

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-10-31 DOI: 10.35448/jrat.v12i2.6146

Mayar Afriyenti, Fauzan Misra

{"title":"Mengintegrasikan Keterampilan Kepemimpinan ke dalam Kurikulum Akuntansi : Persepsi Stakeholders dan Pengujian Model Pembelajaran Kooperatif","authors":"Mayar Afriyenti, Fauzan Misra","doi":"10.35448/jrat.v12i2.6146","DOIUrl":"https://doi.org/10.35448/jrat.v12i2.6146","url":null,"abstract":"This study examines the perception of stakeholders (students, lecturers and practitioners) about skills that must be possessed by the students,the feasibility of the accounting curriculum in the development of such skills, and to tests the effectiveness of cooperative learning model in developing leadership skills.To accomplishh this purpose, two studies were conducted. Study 1 investigates the perception of three different parties of stakeholders regarding leadership skills, while the second study tests the effectiveness of cooperative learning model. Study 1 was conducted by a survey approach while study 2 was conducted through a simulation of cooperative learning. Data from study 1 was analyzed using chi-square test while data from study 2 analyzed with a descriptive statistics and a t-test. The result of study 1 showed that there is no significant differences in perception between students and lecturer regarding the provisions given to fulfill the needs of the workforce, and there is a shared belief between students and employers about the adequacy of the accounting curriculum in developing leadership skill and the attributes of the main skills that must be possessed by the students. Meanwhile, the results of study 2 showed the effectiveness of cooperative learning model in developing student’s leadership skills.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44102618","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 PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN 政府会计标准和会计信息系统对财务报表质量的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-10-31 DOI: 10.35448/jrat.v12i2.6218

N. Suprihatin, Arinda Ayu Ananthy

引用次数: 1

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA ORGANISASI SEKTOR PUBLIK (STUDI EMPIRIS PADA DINAS-DINAS DI KOTA JAMBI) 中国公共部门组织的参与因素

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-10-31 DOI: 10.35448/jrat.v12i2.6164

M. Ridwan, Mus'id Mus'id

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA ORGANISASI SEKTOR PUBLIK (STUDI EMPIRIS PADA DINAS-DINAS DI KOTA JAMBI)","authors":"M. Ridwan, Mus'id Mus'id","doi":"10.35448/jrat.v12i2.6164","DOIUrl":"https://doi.org/10.35448/jrat.v12i2.6164","url":null,"abstract":"This present study is intended to identify the factors contributing to the organizational performance of the public sector, that is, the departements of Jambi city. The quantitative approach is used. The population of this study is the Head of Financial Section and the financial department staffs in the Office of the city of Jambi. The sampling method used is saturated sample. The amount of questionnaires distributed is 75 and that can be used is 55 questionnaires. Statistical method used is multiple linear regression analysis. Data analysis tools used is IBM SPSS version 22.0 program. The result of analysis showed that (1) the clear and measurable objective significantly affected the organiational performance of the departements of jambi city; (2) the working motivation significantly contributed to the organizational performance of the departements of jambi city; (3) the performance measurement system significantly contributed to the organizational performance of the departements of jambi city; (4) the incentive does not affect the organizational performance of the departements of jambi city; (5) decentralization significantly affected the organizational performance of the departements of jambi city; (6) budgetary participation significantly contributed to the organizational performance of the departements of jambi city; (7) the variables of clear and measurable objective, working motivation, performance measurement, incentive, decentralization, budgetary participation significantly affected the organizational performance of the departements of jambi city.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43618557","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 POTENSI KEBANGKRUTAN, STRATEGI MANAJEMEN LABA DAN RESIKO INVESTASI TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 潜在的破产影响、利润管理策略和投资风险对在印尼证券交易所上市的公司的股票交易量

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-04-30 DOI: 10.35448/JRAT.V12I1.5243

Yopie Chandra

{"title":"PENGARUH POTENSI KEBANGKRUTAN, STRATEGI MANAJEMEN LABA DAN RESIKO INVESTASI TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Yopie Chandra","doi":"10.35448/JRAT.V12I1.5243","DOIUrl":"https://doi.org/10.35448/JRAT.V12I1.5243","url":null,"abstract":"Market reactions as measured by Stock Trading Volume are often investigated due to the publication of financial statements (profit publications), dividend distribution announcements, announcement of dividend increases, announcement of changes in directors, or Indonesian macro conditions which theoretically have the possibility of influencing the volume of stock trading. The market reaction is measured by the Stock Trading Volume starting from one day after the information is announced until the next few days, even until the next few months. The purpose of this study is to determine the extent of the effect of bankruptcy potential, profit management strategy and investment risk simultaneously on the stock trading volume of companies listed on the Indonesia Stock Exchange.This study uses quantitative methods. The population to be studied in writing scientific papers are all LQ45 Index companies listed on the Indonesia Stock Exchange. The sample in this study were all LQ-45 stock indices that persisted in the 2009-2011 period. The results of multiple linear regression analysis show that partially the variable (H1) potential for bankruptcy has a significant effect on the volume of stock trading. Variable (H2) The earnings management strategy partially does not have a significant effect on the volume of stock trading. Variable (H3) Investment risk partially has a significant effect on stock trading volume. Simultaneously (H4) the potential for bankruptcy, earnings management strategies and investment risk have a significant effect on the volume of stock trading.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41896789","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 PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY PADA USAHA KECIL DAN MENENGAH (UKM) DODIK BAKERY 基于经济方法的后台服务性能分析KEY-AND-METHOD（UKM）DODIK面包店订单数量

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-04-30 DOI: 10.35448/JRAT.V12I1.5245

A. Ahmad, Badrus Sholeh

{"title":"ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY PADA USAHA KECIL DAN MENENGAH (UKM) DODIK BAKERY","authors":"A. Ahmad, Badrus Sholeh","doi":"10.35448/JRAT.V12I1.5245","DOIUrl":"https://doi.org/10.35448/JRAT.V12I1.5245","url":null,"abstract":"Inventory procurement raises other costs, ordering costs, compensation costs, maintenance costs, warehouse rental costs, and damage costs. Therefore, proper inventory management is needed to avoid increasing inventory costs and maximizing UKM (Small and Medium Enterprises) appropriately. The error of making decisions in the procurement of raw material inventories gives the impact of the number of finished goods not in accordance with market requirements. This study is conducted to determine the inventory control of raw materials and the comparison between the total costs of raw material inventory using the Dodik Bakery UKM policy using the Economic Order Quantity (EOQ) method. This research is a descriptive qualitative. Data collected by using library study methods and direct observation. The result of the study shows that the Economic Order Quantity (EOQ) method has more optimal and economical results compared to the method applied by the Dodik Bakery UKM. This is evidenced by the frequency of ordering with the Economic Order Quantity (EOQ) method which is less than 9 times, the difference is 88 times compared to the method used by Dodik Bakery SMEs as well as a lower inventory cost of Rp 1,992,492 compared to Rp 3,718,908 compared to the method used by UKM Dodik Bakery.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45946191","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: 8

PENGARUH SOSIALISASI PERPAJAKAN, PENEGAKAN HUKUM (LAW ENFORCEMENT) DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) 税收社会化、执法和税收对纳税人逃税感知的影响(TAX审查)

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-04-30 DOI: 10.35448/JRAT.V12I1.4454

Sri Ayem, L. Listiani

引用次数: 5

PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK, DAN PENCAIRAN TUNGGAKAN PAJAK TERHADAP PENERIMAAN PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG TAHUN 2012-2016 警告良好的付款、付款提示和付款演示文稿付款演示文稿支付演示文稿办公室2012-2016

Jurnal Riset Akuntansi Terpadu Pub Date : 2019-04-30 DOI: 10.35448/JRAT.V12I1.5343

R. Monica, Andi Andi

引用次数: 6