Akurasi
Journal published by Imperium
Akurasi
Akurasi is published by Lembaga Pengembangan Manajemen dan Publikasi Imperium. It uses the peer-review and online first method, where articles that have been declared accepted by the editorial team will be published online first in three published periods, namely January-April, May-August, and September-December.
Subjects: Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
47 results.
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Pengaruh Fundamental Perusahaan terhadap Kesehatan Bank melalui Pembiayaan pada Bank Muamalat Syariah Download• 2021 IndonesiaThe aim of this resesearch is to indicate and analyze the determinants of the health of Indonesian muamalat bank in 2009 – 2018. Bank health is dependent variable in this research. There are six...
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• 2021 IndonesiaThis study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with the independen...
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• 2021 IndonesiaThis research aims to find out the effect of Capital Intencity, Liquidity and Firm Size on Tax Avoidance. The type of data used is a secondary data, with the methodof collecting documentation data fro...
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• 2021 IndonesiaThis study aims to analyze Islamic financing; Mudharabah, Murabahah, Financing To Deposit Ratio, Non Performing Financing on the financial performance of Islamic Banking in Indonesia. Based on the sam...
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• 2021 IndonesiaThis research aims to know the influence of Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) on Stock Return of Insurance company listed on the Indonesia Stock Exchange in...
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• 2021The stock price interpreted as the price formed from the interaction between the seller and the buyer of shares which is motivated by the expectation of company profits. This study aims to determine a...
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• 2021 IndonesiaThis research aims to determine the effect of the regional independence ratio, capital expenditure ratio, and poverty on the Human Development Index in the Regency and City of West Java Province for t...
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Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements Download• 2021This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial St...
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• 2021This research aims to prove the influence of the effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information against the tendency of accounting fraud. ...
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Analisa Rasio Kemandirian Daerah dan Rasio Keuangan terhadap Kinerja Keuangan Pemerintah Daerah Download• 2021 IndonesiaThis study aims to analyze the performance of local governments in all districts on the island of Sumatra for the 2015-2018 budget year. The data used is secondary data obtained from the Audit Board o...
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• 2021 IndonesiaThis study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER)...
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• 2021 IndonesiaThis research was conducted to analyze the impact of investment decisions, funding decisions, and dividend decisions on firm value. The object of this research is the sector of trading and service com...
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Dampak Modal Intelektual terhadap Kinerja Keuangan Sektor Perbankan dan Pertumbuhan Dana Pihak Ketiga sebagai Moderasi Download• 2021The article explains about the effect of modal intelektual on financial performance and growth of third-party funds as a moderating variable. Modal intelektual is measured by the Value Added Modal int...
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The Analysis of Service Performance of Indonesia Syariah Bank (BSI) Customer Service to Its Customer's Satisfaction Download• 2021 IndonesiaCustomer service is the face of a bank. So that the quality of service provided affects the perception of bank customers. Bank Syariah Indonesia (BSI) customer service is different from conventional b...
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• 2021 IndonesiaThe purpose of this study was to determine whether the calculation, deposit and reporting of VAT at PT Astragraphia Xprins Indonesia was in accordance with Undang-Undang No. 42 tahun 2009 tentang PPN ...
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Analisis Pengelolaan dan Pengendalian Piutang pada Unit Pengelola Kegiatan (UPK) Kecamatan Ponggok Kabupaten Blitar Download• 2021 IndonesiaPoverty is one of the problems that often occurs in Indonesia. Therefore, through the Unit Pengelola Kegiatan (UPK), the government made a Simpan Pinjam Perempuan (SPP) program in revolving funds prov...
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Analisis Pelanggaran Etika Bisnis terhadap Penayangan Iklan Rokok di Pertelevisian Indonesia Download• 2021 IndonesiaNo single business actor does not advertise their products, be it products made from herbal ingredients, synthetic materials, or even hazardous materials. Advertising itself can be done in various way...
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The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies Download• 2021The purpose of this research is to examine the effect of profitability, leverage and company size on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample ...
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The Influence of Information TECHNOLOGY and Computer Skills on Accounting Information Systems Download• 2021This study examines the effect of information technology and computer skills on accounting information systems at PT Bumi Jawa Kayana. The method used in this research is the descriptive and correlati...
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Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba Perusahaan Sub Sektor Konstruksi di Bursa Efek Indonesia Download• 2020 IndonesiaThis research aims to examine the effects of current ratio (CR), debt to assets ratio (DAR), total assets turnover (TAT), and net profit margin (NPM) at the company's profit growth construction on the...
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• 2020 IndonesiaThis study aims to analyze the effect of fintech as measure by the TAM measurment model, with perceive usefulness and perceive ease of use with financial literacy for dependent variable. The research ...
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• 2020Internal Control System is one of the tools for management to control all operational activities in line to achieve ultimate goals. As a start-up company, internal control is a must. This research con...
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Pengaruh Volume Perdagangan Saham, Leverage, dan Kebijakan Dividen terhadap Volatilitas Harga Saham Download• 2020 IndonesiaThis study aims to determine the influence of Stock Trading Volume, Leverage, and Dividend Policy both simultaneously and partially from LQ45 Index companies listed on the Indonesia Stock Exchange in ...
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Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Melakukan Akuisisi dan Merger pada Perusahaan Non Keuangan Download• 2020This study aims to analyze Comparative Analysis Before and After Merger and Acquisition of Financial Performance of Companies Listed on the Stock Exchange for the 2013-2017 period. The population used...
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Pengaruh Kebijakan Dividen terhadap Volatilitas Harga Saham dengan Inflasi sebagai Variabel Moderasi Download• 2020 IndonesiaThis study aims to analyze the effect of dividend payout ratio and dividend yield on stock price volatility with inflation as a moderating variable in manufacturing companies listed on the Indonesia S...
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• 2020 IndonesiaThis study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 in...
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Dampak Audit Judgment, Skeptisme Profesional, Situasi Audit dan Lingkup Audit terhadap Pemberian Opini Audit Download• 2020 IndonesiaThe purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Pr...
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• 2020 IndonesiaPenelitian ini bertujuan untuk menguji Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Aparat Pemerintah Daerah. Objek penelitian ini dilakukan pada 15 SKPD (Satuan Perangkat Kerja Daerah) bag...
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• 2020This study was used to determine the effect of macro economy on stock price of PT Telkom's. The condition of macro economic includes SBI, rupiah exchange rate, inflation, and also money supply. This t...
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Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah Bagi Pelaku Usaha Mikro Download• 2020- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ...
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Faktor Penentu Harga Saham Sektor Otomotif: Peran Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan dan Growth Opportunity Download• 2020This study aims to analyze the effect of dividend policy, profitability, firm size, and growth opportunity on stock prices in automotive companies during 2009-2017. This study was performed by 13 auto...
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Pengaruh Dividen Payout Ratio, Tingkat Pertumbuhan, Dan Ukuran Perusahan Terhadap Struktur Modal Perusahaan Farmasi Di Bursa Efek Indonesia Periode 2013-2017. Download• 2020 IndonesiaThis study aims to determine the effect of dividend payout ratio, firm size, and company growth rate on the capital structure of pharmaceutical companies in Indonesia Stock Exchange year 2013-2017. Th...
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Tingkat Kemandirian Keuangan Rumah Sakit Umum Pusat Badan Layanan Umum Milik Kementerian Kesehatan Republik Indonesia Download• 2020 IndonesiaThe purpose of this study is to determine the effect of financial performance as measured by indicators of current ratio, fixed asset turnover, return on asset and service performance as measured by i...
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Pengaruh Eps, Roe, Growth Opportunity dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Download• 2020 IndonesiaThis study aims to analyze the effect of EPS, ROE, growth opportunity, and firm size on capital structure in property & real estate companies in 2011-2016 which is listed in IDX. The data used in ...
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Analisis Pengaruh Profitabiltas dan Ukuran Perusahaan terhadap Stock Return dengan Income Smoothing sebagai Variabel Moderasi Download• 2019
Bahasa Indonesia
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 moder... -
Faktor-faktor yang Mempengaruhi Struktur Modal pada Perusahaan Subsektor Property dan Real Estate Download• 2019 Indonesia
English
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 2015-20... -
• 2019 Indonesia
Bahasa Indonesia
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 ...
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Pengaruh Gaya Hidup dan Literasi Keuangan terhadap Pengelolaan Keuangan Tenaga Kerja Muda di Jakarta Download• 2019 Indonesia
Bahasa Indonesia
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 res...
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• 2019 Indonesia
Bahasa Indonesia
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 s...
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Perputaran Uang di Indonesia: Peran Uang Elektronik, Volume Transaksi Elektronik dan Jumlah Mesin Edc Download• 2019 IndonesiaThe 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...
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• 2019 IndonesiaThis 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 b...
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Analisis Kointegrasi Pasar Modal Indonesia Dengan Pasar Modal Pada Negara-negara ASEAN Selama Era Mea Download• 2019 IndonesiaPenelitian 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 meramalk...
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• 2019 IndonesiaThis research aims to analyze the effect of receivable turnover, working capital turnover, inventory turnover and debt-equity ratio on financial performance subsector food and beverage companies liste...
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• 2019 IndonesiaThis study aims to analyze the relationship between inventory turnover and sales growth on profitability. The research data is the financial statements of food and beverage sub-sector companies listed...
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• 2019 IndonesiaThis paper aims to determine the effect of company characteristics on target leverage with the relation of the speed of adjustment to target leverage. The speed of adjustment is examined to complete t...
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Withholding Tax System Untuk Pemungutan Pajak: Upaya Peningkatan Penerimaan Pajak Vs Instrumen Tax Planning Download• 2019 IndonesiaTaxes 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...
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Model Altman Z-score terhadap Kinerja Keuangan di Bursa Efek Indonesia melalui Pendekatan Regresi Logistik Download• 2019 IndonesiaThe 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...