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INDONESIA
AKURASI: Jurnal Riset Akuntansi dan Keuangan
ISSN : -     EISSN : 26852888     DOI : -
Core Subject : Economy,
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
Arjuna Subject : -
Articles 18 Documents
Analisis Pengaruh Profitabiltas dan Ukuran Perusahaan terhadap Stock Return dengan Income Smoothing sebagai Variabel Moderasi Novita, Bernadetta Dian; Abriandi, Abriandi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

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Abstract

This research aimed to determine the effect of the profitability which is measured using Return On Assets (ROA) and Firm Size measured using total assets to stock return with income smoothing as moderating variable. The object in this research is manufacturing companies listed in Indonesian Stock Exchange period 2012-2016. The research using Indeks Eckel as income smoothing indicator. The technique of sampling using purposive sampling so 70 companies have been selected as sample. The multiple linear regression analysis and moderated regression analysis are used as the data analysis , also used  t test (partial) and F test (simultaneously) to Goodness of fit test on SPSS 23. The result of this research shows that partially profitability has positive and significant effect to stock return, while firm size has negative and not significant effect to stock return. Simultaneously,  profitability and firm size have significant effect to stock return. Income smoothing can not moderate the relationship of profitability and firm size to stock return.  
Faktor-faktor yang Mempengaruhi Struktur Modal Pada Perusahaan Subsektor Property dan Real Estate Dara, Siti Ruhana; Mariah, Mariah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
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Abstract

This study examines the determinants of capital structure. The research object used is companies in the property and real estate sub-sectors listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 observation year. With a purposive sampling method, which selects samples based on certain criteria. And selected a sample of 42 companies.  Data analysis uses multiple regression and moderated regression analysis (MRA). The results showed that the firm size and profitability had a significant effect on the capital structure while the asset structure variable had no effect on the capital structure. The study implications can be used by management and investors to determine the capital structure through company size and profitability.      
Pengaruh E-Banking dan Good Corporate Governance terhadap Kinerja Perbankan di Indonesia Murti, Wisnu Handoyo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

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Abstract

This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.
Pengaruh Gaya Hidup dan Literasi Keuangan Terhadap Pengelolaan Keuangan Tenaga Kerja Muda di Jakarta Putri, Nurul Amalia; Lestari, Diyan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
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Abstract

The main purpose of this research is to analyze the impact of lifestyle and financial literacy on financial management. The method of this research is quantitative research. The population of this research are young workers in Jakarta with accidental sampling tehniques using 30 samples as a pre test and 135 samples as a main test. The analysis techniques use multiple regression, t test and F test. The result of t test showed that lifestyle and financial literacy partially affected on financial management. And the result of F test showed that lifestyle and financial literacy simultaneous affected on financial management.
Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Welas, Welas; Nugroho, Sudiyatno Yudi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
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Abstract

T The purpose of this research is to study the influence of cash position, Total Assets Turnover (TATO), Return On Assets (ROA) and Debt to Total Assets (DTA) on the Dividend Payout Ratio (DPR). The sample used in this study is the company incorporated in the Business Index 27 on the Indonesia Stock Exchange for the period 2013-2017. The technique used in sampling is purposive sampling with secondary data in the form of financial statements. The data analysis tool in this study uses multiple linear regression. Data testing consists of classic assumption and hypothesis testing. The results of this study indicate that the variables TATO and DTA affect the DPR while the variable cash position and ROA have no effect on the DPR. Discussion and implication were suggested in the paper.
WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING Pangestuti, Dinik Fitri Rahajeng; Wardhani, Arum Puspita
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.64

Abstract

Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.
Model Altman Z-Score Terhadap Kinerja Keuangan di Bursa Efek Indonesia Melalui Pendekatan Regresi Logistik Fitri, Nurul; Zannati, Rachma
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.75

Abstract

The purpose of this study is to confirm the determinants of financial performance on the condition of financial distress companies through the Altman Model (Z-score) approach. The sample in this study is a manufacturing industry sub-sector company which is listed on the Indonesia Stock Exchange for the period 2013 to 2017. The analysis technique of this study uses logistic regression analysis, and the findings prove that the Current Ratio and Debt to Equity Ratio cannot predict the condition of Financial Distress. Whereas Return On Assets can predict Financial Distress in manufacturing companies. The implications of this finding can contribute to companies in maintaining financialperformance stability so as to avoid financial distress. 
PERPUTARAN UANG DI INDONESIA: PERAN UANG ELEKTRONIK, VOLUME TRANSAKSI ELEKTRONIK DAN JUMLAH MESIN EDC Fauzukhaq, Muhammad Fadlillah; Prasetia, Luthfan Darma; Akbar, Akhmad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
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Abstract

The purpose of this study is to analyze the effect of theuse of electronic money which includes the amount of electronic money in circulation, the volume of electronicmoney transactions and the number of electronic money EDC machines on the velocity of moneyin Indonesia. The data used in the study are secondary data from the Central Statistics Agency (BPS) and the Central Bank (BI) and analyzed by linear regression. The results showed that the amount of electronic money incirculation and the number of  Electronic Data Capture (EDC) Machines had a significant effect on the velocity of money in Indonesia, while the volume of electronic money transaction sdid not have a significant effect on the velocity of money in Indonesia.  
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Indriyani, Indriyani; Asytuti, Rinda
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
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Abstract

This study aims to determine the effect of Good Corporate Governance on Islamic banking financial performance as measured by Return On Assets. The Good Corporate Governance used in this study is the board of commissioners, the board size, audit committee size, sharia supervisory board size, and Islamic social reporting. The population in this study is all Sharia Commercial Banks in Indonesia. The sample used was 9 Islamic commercial banks from 2015-2018. The data analysis technique used is multiple linear regression test. The results showed that the size of the board of commissioners and ISR partially had a significant negative effect on ROA. While the size of the board of directors, the size of the audit committee and the size of the sharia supervisory board have no significant effect on ROA.
ANALISIS KOINTEGRASI PASAR MODAL INDONESIA DENGAN PASAR MODAL PADA NEGARA-NEGARA ASEAN SELAMA ERA MEA Sundoro, Hary Saputra; Theovardo, Theovardo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
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Abstract

Penelitian ini bertujuan untuk menunjukkan ada atau tidaknya kointegrasi dalam jangka panjang di antara semua pasar modal pada negara ASEAN5. Selain itu, hasil penelitian ini diharapkan dapat meramalkan hubungan jangka pendek dan jangka panjang di antara pasar modal Indonesia dengan pasar modal pada negara-negara ASEAN lainnya selama era MEA. Pemahaman tentang ada atau tidaknya kointegrasi di antara pasar modal pada negara-negara ASEAN sangatlah diperlukan karena para investor sudah mulai melakukan portofolio investasi sahamnya pada beberapa pasar modal di negara-negara lain. Metode penelitian yang digunakan adalah uji kointegrasi dan analisis VECM. Hasil penelitian menunjukkan bahwa setiap pasar modal pada negara ASEAN5 memiliki keterkaitan dalam jangka panjang. Dalam jangka pendek maupun jangka panjang, IHSG akan merespon secara negatif terhadap pergerakan bursa saham pada KLSE dan SETI di era MEA ini. Sebaliknya di era MEA, IHSG akan memiliki pergerakan yang searah terhadap STI dan PSEI. Para investor dapat melakukan diversifikasi portofolio sahamnya pada pasar modal negara-negara ASEAN di era MEA karena sudah terintegrasinya di antara pasar modal pada negara-negara ASEAN tersebut.   Kata Kunci: ASEAN, Kointegrasi, Pasar Modal, VECM.

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