cover
Contact Name
Andres Dharma Nurhalim
Contact Email
andres@wym.ac.id
Phone
+6287808688118
Journal Mail Official
andres@wym.ac.id
Editorial Address
Jalan Mangga Dua Raya No. 8 Blok 20-22 Jakarta Barat
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
Jurnal Bina Akuntansi
ISSN : 23381132     EISSN : 26569515     DOI : 10.52859
Core Subject : Economy,
Ilmu Akuntansi secara umum. (yang mencakup proses dan siklus akuntansi, kaidah dan prinsip akuntansi yang diterima umum).
Articles 7 Documents
Search results for , issue "Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020" : 7 Documents clear
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad Susanto, Liana; Yanti, Yanti; Viriany, Viriany; Wirianata, Henny
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.80

Abstract

Abstract: The purpose of this research was to obtained empirical evidence about the influence of subjective norms, behavioral control, and expectations for the results of the interest of accounting students to take USKAD. Samples were taken by purposive sampling technique. Data were obtained through questionnaires. Respondents in this research were 2015 and 2016 Faculty of Economics Tarumanagara University accounting students. Data from the questionnaires were processed using the Smart-PLS program version 3.2.8. The results of the research showed subjective norms, behavioral control, and expectations for the results have significant influence towards the interest of accounting students to take USKAD.
ANALISIS RASIO PROFITABILITY, FINANCIAL STABILITY, CAPITAL TURNOVER, FINANCIAL LEVERAGE, DAN ASSET COMPOSITION TERHADAP FRAUDULENT FINANCIAL STATEMENT Lego, Yenny; Cahyadi, Hadi; Widjaya, Oey Hannes; Utama, Louis
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.81

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan dari nilai rata-rata antara rasio profitability, financial stability, capital turnover, financial leverage, dan asset composition terhadap terjadinya fraudulent financial statement pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini menggunakan 49 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan metode pemilihan sampel berdasarkan purposive sampling. Alat analisis hipotesis yang digunakan dalam penelitian ini adalah independent t-test yang dibantu dengan program SPSS 23.0 dan Microsoft Excel 2010. Hasil penelitian ini menyatakan bahwa financial stability memiliki perbedaan yang signifikan terhadap fraudulent financial statement, sedangkan profitability, capital turnover, financial leverage, dan asset composition tidak memiliki perbedaan yang signifikan terhadap fraudulent financial statement.
PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY Wijaya, Henryanto
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.83

Abstract

The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality.
ANALISIS PENGARUH FRAUD DIAMOND DAN GOOD CORPORATE GOVERNANCE DALAM MENDETEKSI KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL STATEMENT Suhartono, Sugi
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.93

Abstract

In the financial statements there is a possibility of misstatements in the presentation of company’s financial statements relating to errors or fraud made or caused by managers in the company. Misrepresentation in financial statements causes a decrease in the level of trust of users of financial statements and can harm stakeholders. The theories underlying this research include agency theory, fraud diamond, and good corporate governance. The research sample consisted of 46 manufacturing companies listed on the Stock Exchange in the period 2015-2017. Sampling is done by purposive sampling method. Hypothesis testing uses analysis of descriptive statistics, pooling test, independent sample t-test and logistic regression analysis. The results of this study indicate that financial stability, nature of industry, rationalization, and capability have a positive effect on the possibility of fraudulent financial statements. Whereas female on board has a negative effect on the possibility of fraudulent financial statements. But external pressure, personal financial need, effective monitoring and independent board of commissioners are not proven to have effect on the possibility of fraudulent financial statements.
TINJAUAN AKUNTANSI TERHADAP FITUR-FITUR PRIORITAS GENERASI MILENIAL DALAM MEMILIH BANK Budhijono, Fongnawati; Nainggolan, Olivia
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.96

Abstract

This study aims to explore the features of the millennial generation's concern inchoosing banks from an accounting review. Data obtained through a survey of 118respondents belonging to millennial generation in several cities in Indonesia who arecustomers of certain banks using Google forms and questionnaires with closed choices.Sampling was done by purposive sampling technique. Data analysis was performedwith central tendency and Contingency Table Analysis. It was found that the Bank'sReputation, Availability of ATM Machines, and Reliable M-Banking Facilities were 3bank features that were a priority for millennial generation in bank selection. Theresearch findings do not indicate that millennial customers directly empoweraccounting information in determining bank selection based on the features theychoose. It was found that there was a relationship between gender with factors thatwere the 3 highest priorities of respondents in deciding to choose a particular bank.There is no relationship between the area of origin with factors that are the 3 highestpriorities of respondents in deciding to choose a particular bank.
SIGNIFIKANSI PENGARUH SENTIMEN PEMBERLAKUAN PSBB TERHADAP ASPEK EKONOMI: PENGARUH PADA NILAI TUKAR RUPIAH DAN STOCK RETURN (STUDI KASUS PANDEMI COVID-19) Lestari, Made Irma
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Large-Scale Social Limitation Policy (Pembatasan Sosial Berskala Besar/PSBB)was chosen by the Indonesian government in responding to the pandemic covid-19. ThePSBB policy is preferred by the government to be implemented instead of lockdown.Much controversy in public over the PSBB policy has built the sentiment. Considerationof the economic aspects has been the main reason in making these policies. Withconsideration of the state of the Indonesian economy, the government believes that thispolicy is an effective and efficient pathway with a note that the public will be able toconduct pandemic covid-19 health protocol discipline and form herd immunity. Thisstudy aims to evaluate the effect of the implementation of the PSBB which has an impacton public sentiment fluctuations, using secondary stock return data on blue-chip stocksand the rupiah exchange rate in the range of time before and after the implementationof the PSBB begun, April 10, 2020. Wilcoxon test is used as data analysis tool ofnonparametric statistics. The test results stated that the exchange rate of the rupiahagainst the US dollar was significantly affected by public sentiment towards theimplementation of the PSBB, while the stock return was not significantly affected.Several factors beyond the implementation of PSBB need to be considered ininfluencing stock returns as well as the rupiah exchange rate.
Signifikansi Pengaruh Sentimen Pemberlakuan PSBB Terhadap Aspek Ekonomi: Pengaruh Pada Nilai Tukar Rupiah dan Stock Return (Studi Kasus Pandemi Covid-19) Made, Irma Lestari
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.98

Abstract

The Large-Scale Social Limitation Policy (Pembatasan Sosial Berskala Besar/PSBB) was chosen by the Indonesian government in responding to the pandemic covid-19. The PSBB policy is preferred by the government to be implemented instead of lockdown. Much controversy in public over the PSBB policy has built the sentiment. Consideration of the economic aspects has been the main reason in making these policies. With consideration of the state of the Indonesian economy, the government believes that this policy is an effective and efficient pathway with a note that the public will be able to conduct pandemic covid-19 health protocol discipline and form herd immunity. This study aims to evaluate the effect of the implementation of the PSBB which has an impact on public sentiment fluctuations, using secondary stock return data on blue-chip stocks and the rupiah exchange rate in the range of time before and after the implementation of the PSBB begun, April 10, 2020. Wilcoxon test is used as data analysis tool of nonparametric statistics. The test results stated that the exchange rate of the rupiah against the US dollar was significantly affected by public sentiment towards the implementation of the PSBB, while the stock return was not significantly affected. Several factors beyond the implementation of PSBB need to be considered in influencing stock returns as well as the rupiah exchange rate.

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