Jurnal Akuntansi AKUNESA

TIPE INDUSTRI DAN KUALITAS PENGUNGKAPAN EMISI KARBON DI INDONESIA

Pavita Ramadhani, Lintang Venusita — Thu, 05 Mar 2020 00:00:00 +0000

The purpose of this research is to investigate the influence of industrial type on disclosure quality of carbon emission activity. Based on GICS classification this paper dividing industrial type into two, intensive firm and non-intensive firm. This research’s sample are all the participants of sustainability report award from 2015-2017. The sample was selected using purposive sampling technique and obtained 89 companies. This paper used regression linear analysis with SPSS 24 for the analysis technique. The result of the analysisshows that industrial type significantly effect disclosure quality of carbon emission activity.

PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS PADA SEKTOR PERUSAHAAN JASA INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI DI BURSA EFEK INDONESIA PERIODE

Novita Dwi Damayanti, Rohmawati Kusumaningtias — Thu, 05 Mar 2020 00:00:00 +0000

This study aims to provide empirical evidence related to the effect of corporate governance mechanisms on financial distress in 2015-2017. The research sample consisted of 129 infrastructure, utilities and transportation companies. The data analysis technique used in this study is multiple regression analysis. Hypothesis test results indicate that the independent director and audit committee have a positive effect on financial distress. Meanwhile, institutional ownership, managerial ownership and independent commissioners have no effect on financial distress.

PENGARUH PERSEPSI TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Dwi Ariyanto, Dian Anita Nuswantara — Sun, 08 Mar 2020 00:00:00 +0000

This study aims to determine the effect of perceptions of tax rates, service quality, and tax knowledge on tax compliance for micro small and medium businesses. This study also deals with the phenomenon of reducing the tax rate of micro small and medium enterprises to zero point five percent. The object of study was the taxpayer of small and medium business in Sidoarjo Regency. The sample used was 158 small and medium micro business taxpayers who were selected using a simple random sampling technique.The study was conducted using primary data through a questionnaire with data analysis through the Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application program. The results of direct influence testing show that perceptions of tax rates, service quality and tax knowledge affect tax compliance for small and medium micro business taxpayers.

PENGARUH MODAL KERJA, KEPEMILIKAN MANAJER DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERCATAT DI BEI SELAMA PERIODE 2015-2017

Laily Mandala Putri, Eni Wuryani — Sun, 08 Mar 2020 00:00:00 +0000

This study aimsd to know the effect of working capital, managerial ownership and sales growth on financial performance. The population used is all companies listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there were 48 companies that became research samples during period 2015-2017. Data analysis method used is multiple linear regression. The results of research showed that working capital and sales growth has an effect on financial performance, while managerial ownership has no effect on financial performance.

PENGARUH GOVERNANCE STRUCTURE, GOVERNANCE PROCESS DAN GOVERNANCE OUTCOME TERHADAP OPERATIONAL RISK PERBANKAN DI INDONESIA

ruth kundy, Susi Handayani — Sun, 08 Mar 2020 00:00:00 +0000

This study aims to examine the effect of Governance Structure, Governance Process and Governance Outcome on Banking Operational Risk in Indonesia. The research sample is all conventional commercial banks on the Indonesia Stock Exchange the periode 2014 until 2017. The sample obtained was 80 conventional banks. The analysis technique used in this study is multiple linear regression with using IBM SPSS Statistics program 23. The results of the study show that Governance Structure and Governance Outcome have no effect, while the Governance Process influences operational risk. This is because the Governance Process which is proxied by the amount of training has a significant impact in reducing operational risk, because training can increase the accuracy and independence of a committee in detecting risks that can harm the company.

PENGARUH LEVERAGE, PERTUMBUHAN PERUSAHAAN, AUDIT TANURE, DAN OPINI AUDIT TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017)

Dina Eka Wijayanti, Ni Nyoman Alit Triani — Sun, 08 Mar 2020 00:00:00 +0000

This study aims to provide empirical evidence related to the effect leverage, growth, audit tanure and opini audit on earning management. The research sample is mining companies in Indonesia Stock Exchange periode 2013-2017 consisted of 100 companies. The data analysis technique used in this study is multiple regression analysis. Hypothesis test results indicate that leverage and growth has a negative influence on earning management. Meanwhile, audit tanure and opini audit have no effect on earning management.

PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN AUDITAN

Dini Mauli Trisnadevy, Made Dudy Satyawan — Sun, 08 Mar 2020 00:00:00 +0000

This study aims to examine the effect of financial distress, audit tenure, and age of the company on timeliness publication of audited financial statement. The sample in this study were mining companies from the BEI for the periode 2014-2017. The sample were selected using purposive sampling technique and obtained a sample of 35 companies. The analysis technique used in this study is logistic regression analysis using IBM SPSS Statistic program 23. The result of the study show that audit tenure has a negative effect on timeliness. While other variables such as audit tenure and age of the company showed no effect on timeliness.

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS PADA UKM DI KABUPATEN SIDOARJO (Studi Empiris pada UKM di Bidang Industri)

Nurul Puspita Sari — Sun, 08 Mar 2020 00:00:00 +0000

This study aims to determine the effect of intellectual capital on business performance in small and medium business (SMEs) in Sidoarjo. The population used is SMEs in the Sidoarjo. Based on quantitative research methods with a purposive sampling technique and data collection through questionnaires, there are 138 SMEs who become research samples with criteria in the field of small and medium industries. The data analysis method used is the WarpPLS 3.0 program. The result showed that human capital, customer capital, and structural capital significantly influence the performance of SMEs businesses.

DETERMINAN KINERJA PERUSAHAAN ASURANSI JIWA DI INDONESIA

Alifatun Nurlaili, Hariyati Hariyati — Thu, 05 Mar 2020 00:00:00 +0000

Insurance is a risk transfer institution. The development of insurance companies is reflected by company’s performance. Every company has to maintain its performance always good and healthy. This study aims to examine the effect of liquidity, company size, reinsurance dependency, and leverage on the performance of life insurance companies in Indonesia in 2013-2017. The research sample consisted of 21 companies using panel data regression analysis techniques to determine the best estimation model between CEM, FEM and REM. The results showed the best estimation model was REM and firm size had a positive effect on company performance, liquidity andleverage has a negative effect on company performance, while reinsurance dependence does not affect company performance.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI

Merry Okta Ariani, Dewi Prastiwi — Sun, 08 Mar 2020 00:00:00 +0000

This study aims to examine the effect of corporate social responsibility on moderated tax aggressiveness with financial performance. Corporate social responsibility is measured using the natural logarithm of CSR costs, then tax aggressiveness is measured using the effective tax ratio (ETR) for five consecutive years, and financial performance is proxied using return on sales (ROS). The research sample of 23 manufacturing companies listed on the IDX, the sample was selected using purposive sampling technique. The results showed that corporate social responsibility had a negative effect on tax aggressiveness. Then, financial performance which is proxied by return on sales (ROS) is able to moderate the effect of corporate social responsibility on tax aggressiveness.