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ISSN 2086-7662 · Universitas Mercu Buana · 110 artikel di indeks
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Artikel Jurnal
Pengaruh Sruktur Aktiva, Profitabilitas, Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Sub Sektor Perdagangan Besar (Barang Produksi Dan Barang Konsumsi) Yang Terdaftar Di BEI
This study intends to examine and analyze the effect of asset structure, profitability, and firm size on the capital structure of large trading companies (production goods and consumer goods) listed on the Indonesia Stock Exchange in 2014 - 2017. The research approach used is a quantitative…
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Artikel Jurnal
Analisis Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Makanan Dan Minuman Di Indonesia Tahun 2014-2018
This study aims to determine the factors that influence Stock Returns such as Current Ratio, Return On Equity, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio in food and beverage companies listed on the Indonesia Stock Exchange. This research is a quantitative type because…
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Artikel Jurnal
Pengaruh Ukuran Perusahaan, Profitabilitas, Cash Holding, Debt To Equity Ratio Dan Net Profit Margin Terhadap Perataan Laba
The purpose of this study was to determine the effect of company size, profitability, cash holding, debt to equity ratio and net profit margin (NPM) on income smoothing. The population in this study includes all manufacturing companies in the consumer goods industry sector which are listed on the…
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Artikel Jurnal
Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia
This research was conducted to identify the effect of Financial Distress, Auditor Opinion, and Management Changes on Auditor Switching in the basic and chemical industry listed on the Indonesia Stock Exchange. The sample is taken by using purposive sampling, where the population amounted to 69…
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Artikel Jurnal
Evaluasi Penerapan Akuntansi Untuk Kontrak Asuransi Pada PT Asuransi AXA Indonesia
This study aims to analyze the application of financial accounting standards namely PSAK 62 (2015) regarding insurance contracts and PSAK 28 (2012) regarding loss insurance accounting at PT Asuransi AXA Indonesia, considering that PT Asuransi AXA Indonesia only provides services in the field of…
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Artikel Jurnal
Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan
This study aims to examine the effect of investment decisions, funding decisions, dividend policies on firm value. This research was conducted on Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX). Samples were taken using a purposive sampling method. The total sample in…
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Artikel Jurnal
PENGARUH UKURAN PERUSAHAAN, LEVERAGE,SALES GROWTH DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN
This study aims to determine the effect of firm size, leverage , sales growth, and investment opportunity set to the value of company. The sample in this study were 53 data from 18 mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period that met the criteria. This type of…
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Artikel Jurnal
Analisis Pengaruh NPL, NIM, LDR, Dan CAR Terhadap Profitabilitas (ROA) Pada Bank Pemerintah Konvensional Yang Terdaftar Di BEI
The performance of a company can be said to be good if its financial statements show an increase in profits. Of course, many aspects that affect a company in generating profitability. This study aims to understand the effect of NPL, NIM, LDR, and CAR on Profitability (ROA) in banking companies both…
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Artikel Jurnal
Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017
This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies…
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Artikel Jurnal
MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM (Studi Empiris Bank Umum Syariah di Indonesia)
As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks…
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Pengaruh Pajak, Tunneling Incentive, Dan Good Corporate Governance Terhadap Transfer Pricing
This research aimed of the study was to determine the effect of tax, tunneling incentive and good corporate governance (GCG) on transfer pricing. Transfer pricing was measured using related party transaction (RPT). Manufacturing companies at the Indonesian Stock Exchange (IDX) period 2013-2017 were…
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Artikel Jurnal
Pengaruh Konservatisme Akuntansi Dan Penghindaran Pajak Terhadap Nilai Perusahaan
Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The…
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Artikel Jurnal
PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN AKUNTABILITAS KINERJA RUMAH SAKIT
Standard Operational Procedure (SOP) is a guideline or reference for carrying out work duties in accordance with the functions and tools for evaluating hospital performance based on technical, administrative and procedural indicators in accordance with the work procedures concerned. The purpose of…
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ANALISIS PENGARUH KEBIJAKAN EKSEKUTIF TERHADAP KEPATUHAN WAJIB PAJAK SEBAGAI UPAYA MENDONGRAK PENERIMAAN NEGARA
The accountability of the government in spending tax revenues and tax administration reform may influence tax payer’s compliance. The study is mainly intended to discover whether or not this phenomenon exists in the case of Indonesia. The study employs Structural Equational Modelling (SEM) of data…
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Artikel Jurnal
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH
Our study wants to test whether opinions, accrual levels, and accruals are influential or not on the financial performance of local governments. the use of accrual accretion using the five Healy model, Angelo, Hribar, Jones, and modification is expected to capture more thoroughly each local…
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Artikel Jurnal
SUDUT PANDANG MASYARAKAT TENTANG TINGKAT KEPATUHAN PAJAK DI JEPARA
This research aims to examine whether tax compliance is affected by transparency, trust, and tax knowledge. This research used attribution theory from the theory of planned behavior to investigate the effect of behavior that limits taxpayers in carrying out tax avoidance on tax compliance. This…
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Artikel Jurnal
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use…
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Artikel Jurnal
ANALISIS DESAIN SISTEM BIAYA STANDAR: STUDI KASUS PT KW
This study analyzes the calculation of product costs in companies included in the category of MSMEs (Micro, Small and Medium Enterprises) in Indonesia, which is a sand mining companies. This study uses a Cost System Design framework that consist of four aspects, namely quality data, external…
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Artikel Jurnal
PENGARUH LAPORAN HASIL PEMERIKSAAN, KETIDAKPATUHAN PADA PERATURAN, KELEMAHAN SISTEM PENGENDALIAN INTERN, DAN TINDAK LANJUT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH SUMATERA SELATAN
This study aims to see reports on the results of examinations, non-compliance with SPI, non-compliance with laws and follow-up checks that affect or not on the financial performance of local governments. We need to do this because there are many recent events related to the capture of local…
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PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, PRICE TO BOOK VALUE DAN PRICE EARNING RATIO TERHADAP PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016
Pertumbuhan dan perkembangan industry manufaktur yang semakin meningkat beberapa tahun ini membuat investor memiliki ketertarikan untuk berinvestasi. Tujuan dari penelitian ini adalah untuk meneliti pengaruh Debt to Equity Ratio, Return on Assets, Price to Book Value, dan Price Earning Ratio…