Journal published by Atma Jaya Catholic University of Indonesia
Jurnal Akuntansi: Riset dan Artikel Akuntansi is periodic publications provided to accommodate the writings of researchers such as lecturers, practitioners and students. The scope includes the results of empirical research, case studies, and other forms of scientific writing in the field of accounting. Accounting topics include financial accounting, auditing, cost accounting, management accounting, accounting information systems, behavioural accounting, capital markets, and business and taxation.
Subjects: Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
1–20 of 38 results.
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• 2018 Indonesia
Bahasa Indonesia
This research intended to analyse the use of premium as the proxy of human capital (labor income) in the industry level as one of the factors to measure the expected stock returns other than market, s... -
Analisis Pengaruh Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, dan Konservatisme Akuntansi terhadap Kualitas Laba Serta Pengaruhnya terhadap Nilai Perusahaan Download• 2018
Bahasa Indonesia
This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research m...
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• 2018 Indonesia
Bahasa Indonesia
The purposes of this research is to assess risk maturity of Plan International Indonesia to determine whether Plan International Indonesia could implement the Risk Based Internal Auditing (RBIA)...
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Pengaruh Penghindaran Pajak terhadap Nilai Perusahaan yang Dimoderasi oleh Corporate Governance dan Kepemilikan Mayoritas Download• 2018
Bahasa Indonesia
This study aims to provide empirical evidence about the effect of tax avoidance on firm value is moderated by corporate governance and majority shareholder. This study using a sample of 13 non-financi...
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Pengaruh Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Download• 2018 Indonesia
Bahasa Indonesia
The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling...
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Pengaruh Mekanisme Corporate Governance terhadap Kebijakan Cash Holdings dengan Kualitas Laporan Keuangan sebagai Mediator Download• 2018 Indonesia
Bahasa Indonesia
This study aims to examine the effects of corporate governance on cash holding with the quality of financial statements as a mediator. Independent variables used in this study are managerial ownership...
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Pengaruh Diversifikasi Dan Insider Ownership Terhadap Corporate Governance Dan Nilai Perusahaan Download• 2018 Indonesia
Bahasa Indonesia
The objective of this study is to examine the effect of diversification and insider ownership on firm value. The sample used in this study is 95 firm's annual reporting from companies listed in Jakart...
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Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Pengungkapan Sosial Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015 Download• 2018 Indonesia
Bahasa Indonesia
Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concep...
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• 2018
Bahasa Indonesia
This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables...
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• 2018 Indonesia
Bahasa Indonesia
This research aims to know the influence of the Board of Commissioners, the audit committee and the size of KAP partially towards the external audit f...
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Analisis Penerapan Metode Penyusutan Aset Tetap Untuk Mengoptimalkan Beban Pph Terutang PT Weldington Indonesia Pada Tahun 2013 Download• 2018 Indonesia
Bahasa Indonesia
PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under St...
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• 2017 Indonesia
Bahasa Indonesia
This study aims to examine the relationship between bank profitability and the factors that affect the level of profitability of the banking system in Indonesia. The population and samples used in thi...
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Analisis Tingkat Kesehatan Bank Perkreditan Rakyat (Bpr) dengan Menggunakan Camel Periode 2014 – 2015: Studi Kasus pada Bpr Pp Download• 2017
Bahasa Indonesia
The purpose of this research is to analyze out risk base bank rating by using CAMELS method over a period of years 2014-2016, are included in the category of healthy, healthy enough , lesshealth...
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Analisis Penerimaan dan Penggunaan Teknologi Google Drive secara Berkelanjutan pada Mahasiswa Fakultas Ekonomi dan Bisnis Unika Atma Jaya Jakarta Download• 2017 Indonesia
Bahasa Indonesia
The purpose of this research is to know satisfaction and attitude from Fakultas Ekonomi Unika Atma Jaya students using Cloud Computing Technology (Google Drive) and this continuance effect. This resea...
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Analisis Pengaruh Proporsi Komisaris Independen, Kepemilikan Manajerial, Dan Kualitas Auditor Eksternal Terhadap Pengungkapan Intellectual Capital Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Download• 2017 Indonesia
Bahasa Indonesia
This research aims to analyze the influence of proportion of independent commissioners, managerial ownership, and the quality of the external auditors against disclosure of intellectual capital. Testi...
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• 2017 Indonesia
Bahasa Indonesia
Every investor is looking to earn positive return on stock investment and they hope to beat the market return. One of the most widely used methods of stock selection is the Dogs of the dow method. Thi...
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Penerapan Time-driven Activity-based Costing Pada Perhitungan Harga Pokok Produk USAha Jasa Unixon Download• 2017
Bahasa Indonesia
The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that ...
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Using Cost Accounting as the Basis for Selling Price Determination: the Case for Kansa Bakery Download• 2017 Indonesia
English
The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to imp... -
Sistem Pengendalian Internal, Fraud Diamond, dan Larceny sebagai Efek Mediasi Whistleblowingsystem (Studi pada Bpk RI) Download• 2017
Bahasa Indonesia
This research is aim to determine the effect of internal control system, fraud diamond, and whistleblowingsystem on larceny at BPK RI. Research data was obtained through questionnaires distributed tor...
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Peran Moderasi Kompetensi Komite Audit pada Hubungan antara Struktur Kepemilikan dan Kualitas Pelaporan Keuangan Download• 2017 Indonesia
Bahasa Indonesia
This research is aimed to investigate the influence of the competence of audit committee on the relationship between the corporate ownership structure and reporting quality. We used secondary data, wh...