Accounting Global Journal最新文献

{"title":"PERSEPSI ETIS MAHASISWA TERHADAP ISU ETIKA BISNIS (Studi Kasus Pada Mahasiswa Perguruan Tinggi Negeri di Yogyakarta Yang Memiliki Program MAKSI dan PPAK)","authors":"Nurul Fauziyyah","doi":"10.24176/agj.v3i1.3042","DOIUrl":"https://doi.org/10.24176/agj.v3i1.3042","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122589147","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}

{"title":"ANALISIS PENGARUH PROFITABILITAS PERBANKAN BERDASARKAN NON PERFORMING LOAN DAN FEE BASED INCOME","authors":"U. Lestari","doi":"10.24176/agj.v3i1.2952","DOIUrl":"https://doi.org/10.24176/agj.v3i1.2952","url":null,"abstract":"This research aims to analyze the effect of Non Performing Loan (NPL), the influence of Fee Based Income (FBI), the influence of Non Performing Loan (NPL) and Fee Based Income (FBI) against the Return On Asset (ROA).Sampling techniques using a purposive sampling consists of 92 companies. The results showed that Non Performing Loan (NPL) negative effect, Fee Based Income (FBI) has no effect, Non Performing Loan (NPL) and Fee Based Income (FBI) effect on Return On Assets (ROA).","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"289 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121609264","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}

{"title":"PENDETEKSIAN FRAUD DIAMOND THEORY TERHADAP PROFITABILITAS DENGAN MANAJEMEN LABA JONES THEORY SEBAGAI VARIABEL MODERATOR","authors":"Niken Savitri Primasari","doi":"10.24176/agj.v3i1.2783","DOIUrl":"https://doi.org/10.24176/agj.v3i1.2783","url":null,"abstract":"The investor attention to earnings, might determines management's actions to take vital interests in financial reporting to show a favorable situation. Earnings management is often considered a rational and fair action principally. This manipulation is more due to the urge to keep the company's shares in demand by investors who tend to see profitability over a period of time to invest their capital in the company's shares, because for investors, because the company's profit will describe the company's overall value. This led to an increase in fraudulent actions. This study aims to analyze and find empirical evidence about the effect of fraud fraud factor based on diamond fraud, namely Pressure, Opportunity, Rationalization and Capability on financial statement fraud, which is proxied by the independent variables, namely financial stability, external pressure, financial targets, industrial conditions, ineffectiveness of supervision, audit opinions and the ability of the audit team in the financial sector to the level of profitability as the dependent variable with earnings management as moderating. All variables tend to be said to be influential except for leverage.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127877734","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}

{"title":"PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN","authors":"Krisno Septyan, W. Julianto","doi":"10.30997/JN.V4I2.1559","DOIUrl":"https://doi.org/10.30997/JN.V4I2.1559","url":null,"abstract":"Penelitian ini bertujuan untuk memberikan tambahan item pengungkapan berdasarkan maqashid syariah (pendekatan pada hifzun Nasb). Metode yang digunakan adalah kualitatif dengan paradigma kritis berdasarkan pandangan Islam dan paradigma spiritualis. Hasilnya menunjukkan bank umum syariah di Indonesia lebih banyak mengungkapkan kegiatan yang berkaitan dengan direct stakeholder dibandingkan dengan indirect stakeholder. Bahkan stakeholder baru (keluarga) memiliki persentase paling kecil dibanding stakeholder lainnya. Temuan lainnya mengenai kebijakan kesejahteraan terkait dengan stakeholder ini malah menjadi kesejahteraan untuk stakeholder lainnya.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131039554","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}

{"title":"PERAN KEPEMILIKAN INSTITUSIONAL DAN TRANSPARANSI PERUSAHAAN SEBAGAI PEMODERASI PADA HUBUNGAN PENGHINDARAN PAJAK DENGAN NILAI PERUSAHAAN","authors":"Setyaningsih Setyaningsih","doi":"10.24176/agj.v2i1.2689","DOIUrl":"https://doi.org/10.24176/agj.v2i1.2689","url":null,"abstract":"This study aims to examine the role of institutional ownership and corporate transparency as moderating the relationship between tax avoidance and firm value. The research population used is manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The sampling method is purposive sampling which produces a sample of 87. The analytical method used is Moderated Regression Analysis (MRA). The results of this study indicate that tax avoidance has a negative effect on firm value, institutional ownership is not able to moderate the effect of tax avoidance on firm value and corporate transparency can moderate the effect of tax avoidance on firm value.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130126421","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}

{"title":"PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PERUSAHAAN ROKOK DI KUDUS)","authors":"S. Wijayanti","doi":"10.24176/agj.v2i1.2694","DOIUrl":"https://doi.org/10.24176/agj.v2i1.2694","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"257 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133749351","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}

{"title":"STUDI PROFITABILITAS PERUSAHAAN PROPERTY DAN REAL ESTATE","authors":"M. Ridho","doi":"10.24176/agj.v2i1.2691","DOIUrl":"https://doi.org/10.24176/agj.v2i1.2691","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127339133","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}

{"title":"PENGARUH ADOPSI IFRS, GOOD CORPORATE GOVERNANCE, ASIMETRI INFORMASI, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktrur yang Terdaftar di Bursa Efek Indonesia Periode 2010 sampai dengan 2014)","authors":"Ulva Rizky Mulyani","doi":"10.24176/agj.v2i1.2690","DOIUrl":"https://doi.org/10.24176/agj.v2i1.2690","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122614453","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}

{"title":"PENGARUH KEAHLIAN AUDITOR, KOMITMEN PROFESIONAL DAN PENERIMAAN UNDERREPORTING OF TIME","authors":"Sari Rahmadhani, Indira Januarti","doi":"10.24176/agj.v2i1.2693","DOIUrl":"https://doi.org/10.24176/agj.v2i1.2693","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132348240","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}

{"title":"ANALISIS APARATUR PEMERINTAH DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH DAERAH KABUPATEN WONOSOBO)","authors":"E. Sumarwati, I. A. K. R. Kusasih","doi":"10.24176/AGJ.V2I1.2692","DOIUrl":"https://doi.org/10.24176/AGJ.V2I1.2692","url":null,"abstract":"Abstract: Analysis of Government Apparatus in Preparation of Local Government Financial Reports (Case Study in Wonosobo District Government), This study aims to determine the factors of human resources (education, understanding, training and development) of the government for the preparation of regional financial statements (LKPD), thus explaining the role of human resources in the LKPD preparation process. The preparation of regional financial statements must meet the criteria of Law No. 15 of 2005 concerning Examination of Management and Responsibility of State Finance. Data used is the result of collecting questionnaire samples to officials in the finance department of the SKPD. Testing the validity, reliability and classical assumptions so that the data obtained can be used in the research model. Test the model using multiple regression analysis. Results of the study are only development variables that influence the preparation of LKPD, while education, understanding and training have no significant effect. Simultaneously all variables have a significant effect on the preparation of the LKPD of 57.90% while the rest is influenced by variables that are not in the research model. Research implications in government are providing input related to human resources that must be considered in the preparation of regional financial statements to support Good Corporate Governance. Human resource management and external consultants can be used in future research. Abstrak: Analisis Aparatur Pemerintah Dalam Penyusunan Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Pemerintah Daerah Kabupaten Wonosobo ). Penelitian ini bertujuan untuk mengetahui faktor sumber daya manusia (pendidikan, pemahaman, pelatihan dan pengembangan) pemerintah untuk penyusunan laporan keuangan daerah (LKPD), sehingga menjelaskan peran sumber daya manusia dalam proses persiapan LKPD. Penyusunan laporan keuangan daerah harus memenuhi kriteria UU No. 15 tahun 2005 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. Data yang digunakan adalah hasil pengumpulan sampel kuesioner kepada pejabat di departemen keuangan SKPD. Menguji validitas, reliabilitas dan asumsi klasik sehingga data yang diperoleh dapat digunakan dalam model penelitian. Uji model menggunakan analisis regresi berganda. Hasil penelitian hanya variabel pengembangan yang mempengaruhi persiapan LKPD, sedangkan pendidikan, pemahaman dan pelatihan tidak memiliki pengaruh yang signifikan. Secara simultan semua variabel berpengaruh signifikan terhadap penyusunan LKPD sebesar 57,90% sedangkan sisanya dipengaruhi oleh variabel yang tidak ada dalam model penelitian. Implikasi penelitian dalam pemerintahan memberikan masukan terkait sumber daya manusia yang harus dipertimbangkan dalam penyusunan laporan keuangan daerah untuk mendukung Good Corporate Governance. Manajemen sumber daya manusia dan konsultan eksternal dapat digunakan dalam penelitian masa depan. Kata Kunci : laporan keuangan regional, pendidikan, ","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"335 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128770462","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}