The Accounting Journal of Binaniaga
Journal published by Sekolah Tinggi Ilmu Ekonomi Binaniaga
The Accounting Journal of Binaniaga
The Accounting Journal of Binaniaga is a publication specifically for accounting managed by academicians that can be accessed by students and teachers as well as the general public.
Subjects: Finance, Banking, Accounting & Econometrics
Accreditation: Certified Local Journal (Grade 5) by Ristekdikti with Accreditation No. 3/E/KPT/2019.
Articles
1–20 of 44 results.
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The Effect of Perceived Usefulness, Perceived Ease of Use, and Complexity Upon the Acceptance of Computerized Audit Technique (ACAT) at the Finance and Development Supervisory Agency (FDSA) Republic of Indonesia Download• Haziran 2019 Endonezya
English
Perceived Usefulness (PU) in matters relation of the dimensions of enhanced performance and productivity will make the auditors use the Acceptance of computerized audit technique (ACAT). Perceived Eas... -
Effect of Capital Structure and Financial Performance Upon Company Value of Automotive and Components Industrial Subsectors Which Are Registered in BEI Download• Haziran 2019
English
Automotive industry is an industrial subsector that is attractive to be studied in a developing country and is one of the most important economic sectors in the world due to the revenue and strategic ...
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Correlation Between the Student's Perception About Professional Public Accountant and the Intention to Pursue the Career in Auditing at the Students of Department of Accounting STIE Binaniaga Download• Haziran 2019
English
This research aims to figure out the students' perception about public accountant and their interest to be an auditor. Population of this research are the active students in the department of accounti...
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• Haziran 2019 Endonezya
English
The purpose of this study is to analyze, test, and prove the effect of returns on equity (ROE), earnings per share (EPS), and price-earnings ratio (PER) on stock prices (SP). The method carried out in...
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Differences in Individual Demographic Factors in the Public Accountant's Ethical Judgment Process Download• Haziran 2019 Endonezya
English
This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of t...
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• Aralık 2018 Endonezya
English
The achievement of economic activities in a country is measured by the economic development which is the projection of an increasing output as well as the increasing of the revenue to the owner of the...
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Perception of the Cooperative Unit Management Against the Understanding About the Financial Report of the Cooperative Unit in Tangerang Download• Aralık 2018
English
This research is to find out the effect of the perception upon the understanding about the financial report of the cooperative unit in Tangerang. The research has been done at the cooperative units i...
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The Analysis of the Effects of Capital Adequacy Ratio, Operational Cost Comparing to the Operational Revenue, Net Interest Margin, Non-performing Loan and Loan to Deposit Ratio Upon the Return on Equity (Empirical Study of Company Banking Registered in the List of Bei for the Period of 2012-2015) Download• Aralık 2018
English
This research is an empiric study to do a research on the Analysis of the Effects of Capital Adequacy Ratio, Operational Cost comparing to the Operational Revenue, Net interest margin, Non-Performing ...
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• Aralık 2018 Endonezya
English
This study aimed to get empirical evidence about the effect of corporate financial ratios consists of return on assets, dividend payout ratio and debt-to equity ratio on the firm value. Firm value use...
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An Analysis of the Credit Service Earnings Upon the Balance of Business Revenues at the Credits and Savings Business Unit of Kpri in Sukabumi Download• Aralık 2018
English
“An analysis of the Credit Service Earnings upon Balance of Business Revenues at the Credits and Savings Business Unit (SPU) of KPRI in Sukabumi”. This research has been done since the writer is inter...
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The Effect of Number of Meetings of the Board of Commissioners, Independent Commissioners, Audit Committee and Ownership Structure Upon the Extent of CSR Disclosure Download• Aralık 2018 Endonezya
English
This study aims to investigate the characteristics of corporate governance that affect the level of Corporate Social Reponsibility (CSR) disclosure in the firms that have business operations in the ma...
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Impact of Antecedents of Tax Administration Modernization and Awareness on Individual Taxpayer's Compliance in Jakarta - Indonesia Download• Aralık 2018 Endonezya
English
This study provides empirical evidence on the effect of modernization of tax administration and awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of t...
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• Haziran 2018
English
This study a ims to get t h e empirical evidence about the influence ofearnings management, audit quality and CEO duality on the tax avoidance. Taxavoidance has used an effective tax rate (ETR) by cal...
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The Effect of Rentability Ratio, Solvability Ratio, Liquidity Ratio Upon the Company's Value (Emperical Study of Mining Companies Sub Sector of Metal and Other Mineral Registered in the Indonesia Stock Exchange in 2012 – 2016) Download• Haziran 2018 Endonezya
English
This research is an empiric study to examine The Effect of RentabilityRatio, Solvability Ratio, Liquidity Ratio upon the Company's Value (Empiric Study ofthe Mining Company, Sub Sector Metal and other...
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• Haziran 2018 Endonezya
English
The purpose of this study to give empirical evidence and examines theinfluence of capital expenditure and investment on income inequality at The SpecialAdministrative Region of Yogyakarta. The researc...
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The Effect of Working Capital Management on Profitability in Manufacturing Company Listed in Indonesia Stock Exchange Download• Haziran 2018 Endonezya
English
Profitability of manufacturing companies in Indonesia is influenced byvarious financial factors that can be measured using financial ratios. The purpose ofthis study is to analyze the effect of cash t...
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• Haziran 2018
English
This study was conducted with the aim to know the accounting policy ofdepreciation of fixed assets determined by the company and how the influence ofaccounting policy depreciation of fixed assets appl...
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An Analysis of the Influence of Audit Capacity Stress, Size of the Company and the Independence of Audit Committee Upon Audit Quality at Company Banking Listed on BEI (Indonesia Stock Exchange) for the Period of 2012 – 2016 Download• Haziran 2018 Endonezya
English
The objective of this research is to find out and to analyze the influence ofaudit capacity stress, size of the company and the independence of audit committeeupon audit quality (empiric study at comp...
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Measuring Job Performance of the Economic Creative Business Upon Women Enterpreneurs Base (Case Study at Online Bunda Community Bogor Branch Using Balance Scorecard Approach) Download• Haziran 2018
English
Balance scorecard has a privilege in terms of coverage measurement whichis a fairly comprehensive because while taking into consideration the financialperformance. Balance scorecard also consider the ...
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The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company Download• Aralık 2017 Endonezya
English
The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of ...