Journal of Accounting and Investment (JAI)
Jurnal yang diterbitkan oleh Universitas Muhammadiyah Yogyakarta
Journal of Accounting and Investment (JAI)
Journal of Accounting and Investment (JAI atau Jurnal Akuntansi dan Investasi) diterbitkan oleh Universitas Muhammadiyah Yogyakarta bekerjasama dengan Asosiasi Program Studi Akuntansi Perguruan Tinggi Muhammadiyah (APSA PTM) secara berkala sebanyak dua kali setahun yakni Januari dan Juli. Tujuan jurnal ini adalah untuk memublikasikan hasil riset maupun pemikiran akuntansi, keuangan dan atau investasi yang relevan bagi pengembangan teori dan praktik akuntansi di Indonesia.
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Terakreditasi Jurnal Nasional (Grade 2) oleh Ristekdikti dengan SK No. 21/E/KPT/2018.
Artikel
121–140 dari 236 hasil.
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Pengaruh Size, Likuiditas, Profitabilitas, Risiko, Dan Pertumbuhan Penjualan Terhadap Struktur Modal DownloadThis research was carried out to test the influence of the size, liquidity, profitability, risks and sales growth towards the simultaneously and partially capital structure. The object of this researc...
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The purpose of this research is to find out the determinants of capital structure on manufacturing companies in Indonesia. The initial samples used in this research are 48 firm listed in Bursa Efek In...
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This research conducted to know (1) what 1 day before and after National holiday have an effect on to return share compared to other commerce day. (2) What national holiday which carried over by a wee...
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Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan USAha Milik Negara (Bumn) DownloadPerformance measurement has been important thing for a company which can drive firm performance. In progress, performance measurement now has achieved an ideal model that is not only measure the finan...
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Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dan Pengungkapan Informasi Sosial Sebagai Variabel Intervening DownloadThe research was conducted to identify the social information disclosure on the companies listed in the Indonesian Stock Exchange at 2003-2007 and to analyze the effect of the companies characteristic...
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Analisis Rasio Keuangan Dan Faktor Non Keuangan Yangmempengaruhi Auditor Dalam Memberikan Opini Auditgoing Concern Pada Auditee DownloadIn this study, we attempt empirically to investigate the effect between financial ratios (liquidity, profitability, solvability, activity, leverage, sales growth, market value, size) and non financial...
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Pengaruh Program Ekstensifikasi Dan Intensifikasi Pajak, Npwp Serta Sunset Policy Terhadap Pemenuhan Kewajiban Perpajakan DownloadThis research was conducted to see how perceptions tax extensification and intensification programe, tax identification number (NPWP), with sunset policy to tax compliance to the respondent an individ...
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Analisis Hubungan Antara Belanja Modal, Pendapatan Asli Daerah, Kemandirian Daerah Dan Pertumbuhan Ekonomi Daerah DownloadEffective fiscal decentralization carried out since 10 years ago, one side gives greater authority in managing the area, but on the other side raises new problems. This is because the level of fiscal ...
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Pengaruh Komitmen Organisasi Dan Komitmen Profesionalterhadap Kepuasan Kerja Akuntan Publik:role Stress Sebagai Variabel Moderating DownloadThe purpose of this research is to analyzed the influence of organizational commitment, professional commitment to job satisfaction of public accountants with a role stress as moderating variable. The...
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Pengaruh Kualitas Audit, Opinion Shopping, Debtdefault Pertumbuhan Perusahaan Dan Kondisi Keuangan Perusahaan Terhadap Penerimaan Opini Auditgoing Concern DownloadThis research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance. The sample w...
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Pengaruh Tingkat Suku Bunga, Jumlah Bagi Hasil, Danlq 45 Terhadap Simpanan Mudharabah Pada Banksyariah Di Indonesia DownloadThis research has a purpose to know the influence of interest, profit sharing, and LQ 45 to funding in Indonesian Syariah Bank Period 2006-2008. All trials in this research use the help of SPSS progra...
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Perbandingan Keakuratan Laba Permanen, Laba Agregat, Dan Arus Kas Operasi Untuk Memprediksi Arus Kas Operasi Masa Depan DownloadThe goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow. T...
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Pengaruh Kualitas Auditor, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Dan Debt Default Terhadap Kemungkinan Penerimaan Opini Audit Going Concern DownloadThis research comprises an empirical study that is carried out to identify the influence of auditor quality, company financial condition, previous year audit opinions, company growth, and debt default...
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Analisis Book Tax Differences Terhadap Persistensi Laba Dan Laba Akrual Sebagai Variabel Moderating Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia DownloadThe research aims at examining the role of book tax differences to the persistence of earnings and earnings of accruals as moderate variable. This research also include control variable, that is indus...
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Pengaruh Faktor Kultur Organisasi, Manajemen, Strategi, Keuangan, Auditor Dan Pemerintahan Terhadap Kecenderungan Kecurangan Akuntansi DownloadAccounting fraud, where the financial reports are reported not in compliance with the generally accepted accounting principles can undermines the credibility of the financial reporting sys...
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This research try to explore wether the good corporate governance system related to corporate performance. Sample this study are companies listed in the Indonesia Stock Exchange. This research find...
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Pengukuran Permanent Earnings Pada Hubungan Dengan Kebijakan Dividend Perusahaan : Review Penelitian DownloadCorporate earnings divided into a permanent component of earnings and transitory earnings will be very useful in estimating the future value of the company, that will be useful in decision making stoc...
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Pengaruh Pengendalian Internal Perusahaan Dan Struktur Corporate Governance Terhadap Fee Audit DownloadGood internal control and good corporate governance will reduce activities which will be carried out by auditor. The activities reduction will bring about auditor fee cutback. The purpose of the study...
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Transparansi Dan Akuntabilitas Tata Kelola Pemerintahan Daerah Dalam Hubungannya Dengan Perwujudan Keadilan Dan Kinerja Pemerintah Daerah: Sudut Pandang Aparatur Dan Masyarakat Di Era Otonomi Daerah DownloadThis research examine the relationship among transparency, accountability, fairness, and performance of Wonosobo Local Government. There are two point of views (public and government officer perceptio...
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Pengaruh Tingkat Kesulitan Keuangan Perusahaan Terhadap Hubungan Antara Konflik Kepentingan Dan Konservatisma Akuntansi DownloadThe aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of company's financial distress on the positive relation between interest conflict and ...
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