Penerbit: Faculty of Economics and Business
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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE
Oleh: Rahmawati, Desi, Nani, Dhiona Ayu
This study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 minin...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 1-11
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR
Oleh: Putri, Kurnia, Dharma, Fitra, Sukmasari, Dewi
This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation sel...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 172-186
ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, SUKU BUNGA, JUMLAH UANG BEREDAR DAN KURS TERHADAP IHSG
Oleh: Komalasari, Agrianti, Kananda, Husni Bagus, Tidespania Tubarad, Chara Pratami
This study aims to determine the effect of leverage, profitability, interest rate, money supply, exchange rate against JCI using study case in minning company listed in Indonesia Stock Exchange (IDX) in the period 2013 until 2018. This study is done because seing that there is many factors affecting...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 199-213
FAKTOR-FAKTOR STRUKTUR MODAL MENURUT TRADE OFF THEORY
Oleh: Megawati, Farah Tri, Umdiana, Nana, Nailufaroh, Lulu
This study purposed to examine the effect of Corporate tax rate and Non debt tax shield on their Capital Structure according to Trade Off Theory on manufacturing companiessubsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. The study was conducted uing qua...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 55-67
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung)
Oleh: Fitriyana, Tika Zelin, Dewi, Fajar Gustiawaty, Nauli, Pigo
Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 128-136
PENGARUH PERINGKAT OBLIGASI DAN KONFLIK BONDHOLDER-SHAREHOLDER TERHADAP PENERAPAN KONSERVATISME AKUNTANSI
Oleh: Maharani, Mailiza, Komalasari, Agrianti, Komaruddin, Komaruddin
This research is a research using quantitative analysis that aims to know the influence of bond rating and bondholder-shareholder conflicts to accounting conservatism implementation in non finance and banking companies that listed in the Indonesian Stock Exchange (IDX) in 2011-2018. The data w...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 34-42
PENGARUH PENGETAHUAN AKUNTANSI DAN TINGKAT PENDIDIKAN TERHADAP KINERJA USAHA
Oleh: ariningrum, hardini, ansori, afif al
The aim of this research is to get the influence of accounting knowledge and education level on business performance. The Population in this study were MSMEs in Pasar Rakyat Tani Bandar Lampung. The sample selected using purposive sampling and obtained as many as 135 respondents through a questionna...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 105-117
ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH
Oleh: Putri, Monica Valencia, Gamayuni, Rindu Rika, Komaruddin, Komaruddin
This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate th...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 147-157
PENGARUH INDIKATOR FUNDAMENTAL PASAR TERHADAP STRUKTUR MODAL
Oleh: Kowaup, Helena Novita, Herdjiono, Irine
This research aims to analyze the influence of earning per share (EPS), growth opportunity and business risk against capital structure on property companies listed on the Indonesia Stock Exchange. The population in this research was 60 companies that had been ‘go public’ and their shares were li...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021; 118-127
PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE
Oleh: Ghasani, Nur Alfi Laila Sifai, Nurdiono, Nurdiono, Agustina, Yenni
The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 68-79