Accounting Research Journal of Sutaatmadja (ACCRUALS)
Journal published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja Subang
Accounting Research Journal of Sutaatmadja (ACCRUALS)
Accounting Research Journal of Sutaatmadja is published by the Accounting Study Program of the Sutaatmadja College of Economics twice a year (March and September). It was first published in March 2017, with the aim of 1) Becoming a trusted publication media in disseminating accounting science, 2) Becoming a media of thought documentation based on accounting science, 3) Becoming a media that will support the scientific development of accounting practices. Each publication consists of at least 5 article titles related to accounting clusters consisting of financial accounting and capital markets,... see more
Subjects: Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
20 results.
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• March 2019
Bahasa Indonesia
Cover Accruals Edisi Maret 2019 -
Accuracy Of Springate, Zmijewsky And Grover AS Logistic Models In Finding Financial Difficulty Of Financing Companies Download• March 2019 Indonesia
Bahasa Indonesia
This study aims to determine both the Springate model, Grover and Zmijewski able to predict the condition of financial distress in finance companies listed on the Indonesia Stock Exchange. And of the ...
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• March 2019 Indonesia
Bahasa Indonesia
Preparation of this study aimed to evaluate whether CSR program PT Holcim Indonesia Tbk has met the criteria of GRI-Standard and determine whether CSR program PT Holcim Indonesia Tbk is able to suppor...
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The Analysis of Banking Governance in Indonesia: the Financial Services Authority Perspective Download• March 2019 Indonesia
Bahasa Indonesia
The purpose of this study is to examine the factors that influence the ranking of banking governance in Indonesia. This study uses the perspective of regulatory authority of financial services concern...
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Analysis Of Financial And Non Financial Factor In Predicting Bank Bond Rating Listed Indonesia Stock Exchange Download• March 2019 Indonesia
Bahasa Indonesia
This study aims to analyze the effect of solvency, liquidity, profitability, bond maturity, and auditor reputation on the predictions of bond rating in the sub-sector companies of the bank. The popula...
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The Effect of Ceo Compensation, Independen Director and Audit Quality on Tax Aggressiveness Download• March 2019
Bahasa Indonesia
Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other han...
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• March 2019 Indonesia
Bahasa Indonesia
Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In f...
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Market Anomaly Analysis: the Day of the Week Effect, January Effect, Rogalsky Effect and Weekfour Effect Testing in Indonesia Stock Exchange (Case Study on Companies Listed in Lq45 Index in 2013- 2017) Download• March 2019 Indonesia
Bahasa Indonesia
Financial theory explained that there are four types ofanomalies such as firm anomaly, seasonal anomaly, eventanomaly, and accounting anomaly. Seasonal anomalies aredivided into several parts such as ...
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• March 2019
Bahasa Indonesia
In public sector organizations the Balanced Scorecard (BSC) is not only used as a tool to assess current performance, BSC can also be used to determine performance targets in the future. The performan...
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• March 2019 Indonesia
Bahasa Indonesia
This study aims to analyze the relationship between financial statements quality with reduced over-investment and under-investment. The study was conducted on companies listed on the Indonesia Stock E...
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Pengaruh Modal Intelektual dan Profitabilitas terhadap Nilai Perusahaan pada Bumn di Indonesia Download• September 2018 Indonesia
Bahasa Indonesia
The main problem to be studied in this research is whether the variable of intellectual capital and profitability give positive influence in increasing company value in Indonesia Stock Exchange (IDX)....
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Analisis Efektivitas Peraturan Kementerian Keuangan Nomor 169/pmk.010/2015 (Pmk-169) (Studi Empiris Atas Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Periode 2015-2016) Download• September 2018 Indonesia
Bahasa Indonesia
State revenue from the taxation sector remains dominating over revenue from other sources. This revenue will be constantly increased in the future. In so doing, the Government has issued the Minister ...
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Pengaruh Profitabilitas, Opini Auditor, dan Struktur Kepemilikan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Download• September 2018 Indonesia
Bahasa Indonesia
State revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Fin...
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Pengaruh Ukuran Perusahaan, Net Profit Margin, Debt to Equity Ratio, Kepemilikan Manajerial Dan Reputasi Auditor Terhadap Praktik Perataan Laba (Income Smoothing) Download• September 2018 Indonesia
Bahasa Indonesia
Penelitian ini bertujuan untuk menguji pengaruh ukuran Perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor terhadap praktik perataan laba (Income Smoothin...
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Pengaruh Premium Growth Ratio, Risk Based Capital dan Hasil Investasi terhadap Profitabilitas Perusahaan Asuransi Umum yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014 Download• September 2018 Indonesia
Bahasa Indonesia
Penelitian ini betujuan untuk menguji pengaruh premium growth ratio, risk based capital dan hasi investasi terhadap profitabilitas pada Perusahaan asuransi umum yang terdafatar di Bursa Efek Indonesia...
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Comparative Analysis of Indonesia Capital Market Reaction Before and After Announcement of Presidential Elections United States 2016 Donald Trump (Event Studies on Shares Member Index Lq-45) Download• March 2018 Indonesia
Bahasa Indonesia
This study aims to determine the empirical evidence of differences before and after the announcement of the results of the election of President of the United States 2016 Donald Trump against the aver...
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Analisis Perilaku Pengguna Teknologi Atas Penerimaan Layanan E-samsat Menggunakan Model Tam dan Tpb (Studi Kasus pada Samsat Wilayah Kabupaten Subang) Download• March 2018
Bahasa Indonesia
This study aims to examine and analyze the model of technology user behavior on the acceptance of an information system on e-samsat Application system. With sample number 100 respondents with sampling...
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Analisis Pengaruh ASEAN Corporate Governance Scorecard, Leverage, Size, Growth Opportunities, dan Earnings Pressure terhadap Konservatisme Akuntansi (Studi Kasus pada Perusahaan Top Rank 50 ASEAN Corporate Governance Scorecard di Indonesia yang Terdaftar Download• March 2018 Indonesia
Bahasa Indonesia
The purpose of this research is to determine the effect of ASEAN corporate governance scorecard, leverage, size, growth opportunities, and earnings pressure to accounting conservatism on Top Rank...
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Pengaruh Penerapan IFRS, Jenis Industri dan Probabilitas Kebangkrutan terhadap Audit Delay (pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Download• March 2018 Indonesia
Bahasa Indonesia
The delay audit is the period in completing the audit process by an independent auditor from the closing date of the book on 31 December until the date of signing of the independent auditor's report. ...
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Faktor-faktor yang Mempengaruhi Persistensi Laba (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Download• March 2018 Indonesia
Bahasa Indonesia
Audit, dan konsentrasi pasar terhadap persistensi laba. Data yang digunakan adalah data Perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Sampel d...