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Jurnal Akuntansi Kontemporer最新文献

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PENGARUH LEVERAGE, LIQUIDITY, FIRM SIZE, FREE CASH FLOW TERHADAP FIRM PERFORMANCE DENGAN AGENCY COST SEBAGAI PEMODERASI 杠杆率、流动性、企业规模、自由现金流影响企业绩效、代理成本等
Jurnal Akuntansi Kontemporer Pub Date : 2021-11-19 DOI: 10.24912/jka.v1i1.15073
Elvina Desideria, Hendang Tanusdjaja
{"title":"PENGARUH LEVERAGE, LIQUIDITY, FIRM SIZE, FREE CASH FLOW TERHADAP FIRM PERFORMANCE DENGAN AGENCY COST SEBAGAI PEMODERASI","authors":"Elvina Desideria, Hendang Tanusdjaja","doi":"10.24912/jka.v1i1.15073","DOIUrl":"https://doi.org/10.24912/jka.v1i1.15073","url":null,"abstract":"Teori keagenan digunakan sebagai dasar untuk menyelesaikan konflik agensi. Masalah penggunaan Free Cash Flow menyebabkan adanya moral hazard dan menurunnya kinerja perusahaan. Hipotesis penelitian ini adalah adanya Agency Cost diharapkan dapat memperlemah pengaruh negatif Leverage terhadap Firm Performance dan memperkuat pengaruh positif antara Liquidity, Firm Size, dan Free Cash Flow terhadap Firm Performance perusahaan LQ45 di BEI selama periode 2017-2019. Hasil penelitian ini menunjukkan bahwa Agency Cost melemahkan pengaruh negatif Leverage terhadap Firm Performance. Agency Cost memperkuat pengaruh positif Free Cash Flow terhadap Firm Performance. Agency Cost memperkuat pengaruh negatif Firm Size terhadap Firm Performance. Liquidity yang dimoderasi Agency Cost tidak berpengaruh terhadap Firm Performance.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73214308","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
FAKTOR-FAKTOR STRUKTUR MODAL PERUSAHAAN KONTRUKSI BANGUNAN DALAM BURSA EFEK INDONESIA PERIODE 2013-2017 2013-2017年印尼证券交易所资本结构因素
Jurnal Akuntansi Kontemporer Pub Date : 2021-11-19 DOI: 10.24912/jka.v1i1.15065
Andreas Hosea, Ngadiman Ngadiman
{"title":"FAKTOR-FAKTOR STRUKTUR MODAL PERUSAHAAN KONTRUKSI BANGUNAN DALAM BURSA EFEK INDONESIA PERIODE 2013-2017","authors":"Andreas Hosea, Ngadiman Ngadiman","doi":"10.24912/jka.v1i1.15065","DOIUrl":"https://doi.org/10.24912/jka.v1i1.15065","url":null,"abstract":"Penelitian ini menguji faktor- faktor yang menentukan struktur modal perusahaan kontruksi bangunan dalam bursa efek Indonesia periode 2013-2017. Metode analisis yang digunakan regresi data panel dengan teknik estimasi Fixed Effect Model (FEM) pada perusahaan sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 hingga 2017 dengan total 60 pengamatan. Empat variabel independen dan satu variabel dependen telah diuji. Hasil penelitian ini menunjukkan bahwa profitabilitas, pertumbuhan dan non debt tax shield memiliki pengaruh yang signifikan sedangkan ukuran tidak berpengaruh signifikan terhadap struktur modal. Profitabillity, dan Size mendukung teori trade off. Pertumbuhan mendukung teori off order packing. Perisai pajak non-hutang tidak mendukung teori pecking order dan trade off.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"10 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72476380","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 CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, BOPO TERHADAP NON-PERFORMING LOAN 银行资本充足率，存贷比，银行不良贷款
Jurnal Akuntansi Kontemporer Pub Date : 2021-11-19 DOI: 10.24912/jka.v1i1.15068
Christopher Hartawan Bengawan, H. Ruslim
{"title":"PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, BOPO TERHADAP NON-PERFORMING LOAN","authors":"Christopher Hartawan Bengawan, H. Ruslim","doi":"10.24912/jka.v1i1.15068","DOIUrl":"https://doi.org/10.24912/jka.v1i1.15068","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisis pengaruh capital adequacy ratio (CAR), loan to deposit ratio (LDR) dan BOPO terhadap non-performing loan pada bank umum di Indonesia. Populasi yang dijadikan obyek penelitian berjumlah 45 perbankan, sedangkan hanya 41 perbankan yang sesuai dengan kriteria penelitian dan dijadikan sampel penelitian. Periode penelitian adalah tahun 2016-2018, sehingga jumlah data yang diobservasi sebanyak 123 data. Penelitian ini menggunakan data panel dengan jenis data sekunder. Penelitian ini diolah dengan analisis linear berganda data panel dengan bantuan software eviews versi 9.00. Hasil penelitian menunjukkan bahwa CAR, LDR dan BOPO secara simultan berpengaruh terhadap NPL. Secara parsial, CAR menunjukkan hasil negatif, namun tidak signifikan berpengaruh terhadap NPL. Sementara LDR dan BOPO terbukti positif dan signifikan berpengaruh terhadap NPL.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"108 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72747928","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 MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP UNDERPRICING Pengaruh的意思是，良好的公司治理不是定价过低
Jurnal Akuntansi Kontemporer Pub Date : 2021-11-19 DOI: 10.24912/jka.v1i2.15093
Muhammad Imam Santoso, S. Agoes
{"title":"PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP UNDERPRICING","authors":"Muhammad Imam Santoso, S. Agoes","doi":"10.24912/jka.v1i2.15093","DOIUrl":"https://doi.org/10.24912/jka.v1i2.15093","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh struktur corporate governance terhadap underpricing pada saat perusahaan melakukan initial public offering (IPO) di Bursa Efek Indonesia (BEI). Struktur corporate governance yang diuji meliputi jumlah anggota dewan komisaris, dewan komisaris independen, dan ukuran komite audit. Penelitian ini dilakukan menggunakan model regresi berganda dengan sampel sebanyak 137 perusahaan dari 150 perusahaan yang melakukan IPO di BEI pada periode 2014-2018. Teknik pengumpulan data dalam penelitian ini adalah data sekunder dan diolah dengan program SPSS 20. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris berpengaruh terhadap underpricing, sedangkan variabel lain yaitu dewan komisaris independen dan ukuran komite audit tidak berpengaruh terhadap underpricing.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81758493","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
THE DETERMINANTS OF TAX COMPLIANCE: LOVING OR FEARING 税务合规的决定因素:爱还是害怕
Jurnal Akuntansi Kontemporer Pub Date : 2021-07-01 DOI: 10.33508/JAKO.V13I2.3066
A. G. Mayapada, M. Muliati, Tampang Tampang, Erlina Djaniba
{"title":"THE DETERMINANTS OF TAX COMPLIANCE: LOVING OR FEARING","authors":"A. G. Mayapada, M. Muliati, Tampang Tampang, Erlina Djaniba","doi":"10.33508/JAKO.V13I2.3066","DOIUrl":"https://doi.org/10.33508/JAKO.V13I2.3066","url":null,"abstract":"Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions. Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis. Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41698665","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
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA PINGGIR AIR 负责水上村庄的农村资金分配
Jurnal Akuntansi Kontemporer Pub Date : 2021-07-01 DOI: 10.33508/JAKO.V13I2.3035
Rafi Setiawan, S. Rahayu, Rahayu Rahayu, Iskandar Sam
{"title":"AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA PINGGIR AIR","authors":"Rafi Setiawan, S. Rahayu, Rahayu Rahayu, Iskandar Sam","doi":"10.33508/JAKO.V13I2.3035","DOIUrl":"https://doi.org/10.33508/JAKO.V13I2.3035","url":null,"abstract":"Research Purposes. This study aims to explore the accountability of the management of village fund allocations (ADD), how effective and efficient the allocation of village funds is, and how much the contribution of village fund allocations to Pinggir Air Village, Kumun Debai District, Sungai Penuh City. Research Methods. Primary data collection techniques in this study using a questionnaire distributed to respondents. Secondary data collection techniques in this study using budget realization reports (LRA). Respondents in this study were village officials and community figures totaling 30 respondents. Research Result and Findings. The result shows that the rate of accountability for managing the ADD at Pinggir Air Village has been very good where the planning to accountability stages have been implemented properly. Level of effectiveness and efficiency realization of ADD on Pinggir Air Village has been effective and efficient. Realization of ADD on Pinggir Air Village in accordance with ADD target and the realization of spending from the use of Village Funds is efficient, 99.64% of village funds are allocated and implemented according to the planned use and do not exceed the realization of village income. Contribution rate realization of ADD on Pinggir Air Village reaches 100%. This means that the level of dependence on village funds is very high.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69563538","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 TINGKAT KEBERLANJUTAN SERTA REPUTASI KAP TERHADAP PERINGKAT KREDIT PERUSAHAAN 引擎盖的可持续性和声誉对公司信用评级的影响
Jurnal Akuntansi Kontemporer Pub Date : 2021-07-01 DOI: 10.33508/JAKO.V13I2.2759
Michael Michael, Hamfri Djajadikerta
{"title":"PENGARUH TINGKAT KEBERLANJUTAN SERTA REPUTASI KAP TERHADAP PERINGKAT KREDIT PERUSAHAAN","authors":"Michael Michael, Hamfri Djajadikerta","doi":"10.33508/JAKO.V13I2.2759","DOIUrl":"https://doi.org/10.33508/JAKO.V13I2.2759","url":null,"abstract":"Research Purposes. This study aims to determine the impact of the level of sustainability and reputation of KAP that can affect the assessment results of the credit rating process carried out by PEFINDO. Research Methods. In this study, the ordinal logistic regression analysis model is used to determine the probability of obtaining a credit rating for a company. Financial variable is described through level of sustainability prediction as calculated by using the value of the Altman Z-Score, while non-financial variable is described through the reputation of the KAP. There were 25 samples of companies that obtained credit ratings in a row from 2014 to 2018 by PEFINDO tested in this study. Research Result and Findings. The results of this study state that the level of sustainability prediction has a positive effect; whilst KAP reputation, which are not affiliated with Big 4, has a negative effect on the results of companies' credit ratings","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44926334","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
REMUNERASI DIREKSI, DISPARITAS GAJI ANTAR DIREKSI DAN KINERJA PERUSAHAAN 获得报酬，分配另一个获得测试和环境
Jurnal Akuntansi Kontemporer Pub Date : 2021-07-01 DOI: 10.33508/JAKO.V13I2.3077
Candra Anindya Kirana, Nova Novita
{"title":"REMUNERASI DIREKSI, DISPARITAS GAJI ANTAR DIREKSI DAN KINERJA PERUSAHAAN","authors":"Candra Anindya Kirana, Nova Novita","doi":"10.33508/JAKO.V13I2.3077","DOIUrl":"https://doi.org/10.33508/JAKO.V13I2.3077","url":null,"abstract":"Research Purposes. This research investigates the effect of directors' remuneration and pays dispersion among directors on firm performance. The study used a sample of non-financial services and insurance State-Owned Enterprises listed on the Indonesia Stock Exchange in 2015-2019. Research Methods. Data analysis technique used in this research is multiple regression. The firm performance is measured using the financial aspect health score, as stated in the Decree of the Minister of State-Owned Enterprises No. KEP-100 / MBU / 2002. The remuneration variable is measured using total remuneration. The pays dispersion between directors is measured using the average difference between the president director and other directors in the form of a percentage. Research Results and Findings. The test results show that directors' remuneration positively affects performance, while the pays dispersion between directors does not affect performance. These results indicate that the current regulations regarding the arrangements for BUMN directors' remuneration can reduce conflicts of interest of directors and prevent the negative impact of pays dispersion between directors.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44231564","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
FINANCIAL RESTATEMENT AFFECTING FACTORS ANALYSIS ON INDONESIA MANUFACTURING COMPANIES 印尼制造企业财务重述影响因素分析
Jurnal Akuntansi Kontemporer Pub Date : 2021-07-01 DOI: 10.33508/JAKO.V13I2.3034
Cornelia Clarissa Marjono, Lindrawati Lindrawati
{"title":"FINANCIAL RESTATEMENT AFFECTING FACTORS ANALYSIS ON INDONESIA MANUFACTURING COMPANIES","authors":"Cornelia Clarissa Marjono, Lindrawati Lindrawati","doi":"10.33508/JAKO.V13I2.3034","DOIUrl":"https://doi.org/10.33508/JAKO.V13I2.3034","url":null,"abstract":"Research Purposes. The purpose of this research is to examine and analyze the influence of corporate governance, ownership structure, financial performance, audit quality, related party transaction, and founders on board towards financial restatement of Indonesia manufacturing companies. Research Methods. The design of this research is a quantitative research. The objects of this research are Indonesia Stock Exchange manufacturing companies of 2013-2017. Data analysis technique used in this research is logistic. Research Results and Findings. The result of this research shows that corporate governance represented by board of commissioner positively affect financial restatement, board of director negatively affect financial restatement, while independent commissioner and audit committee have no effect towards financial restatement. Ownership structure has no effect towards financial restatement. Financial performance, audit quality, and related party transaction also have no effect towards financial restatement. While, founders on board positively affect financial restatement.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41911824","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
FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY 决定投资性房地产采用公允价值法的因素
Jurnal Akuntansi Kontemporer Pub Date : 2020-07-01 DOI: 10.33508/jako.v12i2.2210
Yennisa Yennisa, Setya Juwiyato, D. S. Budiarto
{"title":"FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY","authors":"Yennisa Yennisa, Setya Juwiyato, D. S. Budiarto","doi":"10.33508/jako.v12i2.2210","DOIUrl":"https://doi.org/10.33508/jako.v12i2.2210","url":null,"abstract":"Financial Accounting Standard Statement in Indonesia is adopted from the IFRS by the IASB. IFRS applies those standards regarding the assessment of investment property as regulated in PSAK number 13. This research aims to determine the effect of leverage, firm size, asymmetry information, the difference in fair value gains, and share ownership on the selection of fair value investment property methods. This research is quantitative research with purposive sampling technique. The research was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017 with a total of 276 samples. The data analysis technique in this research used logistic regression analysis. The results indicate that firm size and asymmetry information influence the selection of the fair value method of investment property. The leverage, the difference in fair value profits, and share ownership do not affect. Based on the results of the research, there are still many firms that does not apply the fair value method because they prefer a more conservative accounting method. Additional costs regard to revaluation is one of the considerable factors why the firm resist to use the fair value method.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46526700","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
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