Vol. 5 No. 1 (2021): Competitive Jurnal Akuntansi dan Keuangan

Articles

• PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP KEBIJAKAN HUTANG

  Imam Hidayat, Susiana Nur Fita Sari

  1 -7

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  📊 Abstract views: 135 times|⬇ Downloads: 119 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4030|

• PENGARUH EQUITY SENSITIVITY, GENDER, INTELLECTUAL INTELLIGENCE DAN LOCUS OF CONTROL TERHADAP ETHICAL BEHAVIOUR

  Dewi Rachmania, Mohamad Zulman Hakim

  8 - 17

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  📊 Abstract views: 129 times|⬇ Downloads: 102 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4032|

• PENGARUH INTERNATIONAL STANDART OF ORGANIZATION, KUALITAS AUDITOR INTERNAL, DAN KONTRAK MANAJEMEN TERHADAP KUALITAS LABA

  Riski Ulan Sari

  18 - 27

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  📊 Abstract views: 101 times|⬇ Downloads: 105 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4033|

• ECONOMIC PERFORMANCE BESERTA FAKTOR-FAKTORNYA

  Indra Gunawan Siregar, Dirvi Surya Abbas, Basuki Basuki

  28 - 35

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  📊 Abstract views: 91 times|⬇ Downloads: 186 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.3173|

• PERANAN EARNING MANAGEMENT, INTENSITAS MODAL, LEVERAGE, DAN GCG TERHADAP KUALITAS LABA

  Sri Yanto

  36 - 46

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  📊 Abstract views: 263 times|⬇ Downloads: 184 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.3085|

• PENGARUH PERSEPSI PELAKU USAHA MIKRO KECIL DAN MENENGAH TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI

  Dede Sunaryo, Dadang Dadang, Lena Erdawati

  47 - 56

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  📊 Abstract views: 633 times|⬇ Downloads: 451 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4049|

• ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN PT EASTPARC HOTEL, TBK (MASA AWAL PANDEMI COVID-19)

  Lily Rahmawati Harahap, Rani Anggraini, Ellys Ellys, R Y Effendy

  57 - 63

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  📊 Abstract views: 338 times|⬇ Downloads: 230 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4050|

• PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN DAN PERTANIAN

  Dian Hakip Nurdiansyah

  64 - 71

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  📊 Abstract views: 80 times|⬇ Downloads: 98 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.3169|

• LIQUIDITY AND SOLVABILITY ON PROFITABILITY : A STUDY ON TOLL ROAD SUB -SECTORS COMPANIES LISTED AT INDONESIAN STOCK EXCHANGE

  Ivan Morgan Nababan

  72 - 77

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  📊 Abstract views: 78 times|⬇ Downloads: 109 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.2517

• ANALISIS PENGEMBANGAN USAHA DENGAN MENGGUNAKAN METODE CAPITAL BUDGETING PADA PERUSAHAAN PLYWOOD YANG MEMPUNYAI BAHAN BAKU TERBATAS

  zamroni zamroni

  78 - 87

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  📊 Abstract views: 83 times|⬇ Downloads: 97 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.2727|

• PENGARUH E-COMMERCE DAN PROMOTION SALE TERHADAP PENJUALAN PT. TOYOTA-ASTRA MOTOR

  Mohamad Nur Hidayat

  88 - 93

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  📊 Abstract views: 74 times|⬇ Downloads: 71 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.3005|

• ANALISIS EFEKTIVITAS POTENSI PENERIMAAN PAJAK HOTEL DAN RESTORAN, SERTA PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG DI DINAS PENGELOLAAN KEUANGAN DAERAH (DPKD) KOTA TANGERANG

  Revi Yustiani

  94 - 104

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  📊 Abstract views: 120 times|⬇ Downloads: 133 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.2386|

• PENGARUH BEBAN PAJAK TANGGUHAN DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE

  wirantika cahya, siti Maryama

  105 - 112

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  📊 Abstract views: 85 times|⬇ Downloads: 81 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.2405|

• ANALISIS COST-TO-SERVE DAN CUSTOMER PROFITABILITY DENGAN TIME-DRIVEN ACTIVITY-BASED COSTING

  Edwina Meilani Hartono

  113 - 121

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  📊 Abstract views: 204 times|⬇ Downloads: 127 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.2589|

• PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN ALGIKULTUR DI INDONESIA SERTA FAKTOR YANG MEMPENGARUHINYA

  Hesty Erviani Zulaecha, Dewi Rachmania, Aeling Setya Amami

  122 - 129

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  📊 Abstract views: 132 times|⬇ Downloads: 147 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4062|

• Pengaruh Risiko Suku Bunga Dan Risiko Inflasi Terhadap Harga Saham Pada Perusahaan Bank BRI

  Arvian Prayoga, Gusganda Suria Manda

  130 - 136

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  📊 Abstract views: 107 times|⬇ Downloads: 88 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4964|

• Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada PT Golden Rooster Indonesia

  Meila sari

  137 - 143

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  📊 Abstract views: 84 times|⬇ Downloads: 67 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.5009|

• PENGARUH RETRUN ON ASSET, DAN DEBT EQUITY RATIO TERHADAP TINGKAT UNDERPRICING

  Nanda Kusuma Wardana

  144 - 155

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  📊 Abstract views: 117 times|⬇ Downloads: 60 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4776

• Analisis Pengendalian Internal Atas Persediaan Barang Dagang Pada PT TDM Sukabumi

  Annisa Ayunda Putri

  156 - 165

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  📊 Abstract views: 111 times|⬇ Downloads: 82 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.5051|

• PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PERSISTENSI LABA TERHADAP EARNINGS RESPONSE COEFFICIENT

  Primadonna Ratna Mutumanikam

  166 - 174

  • PDF (Indonesian)

  📊 Abstract views: 104 times|⬇ Downloads: 95 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4836|

• Pengaruh Investment Opportunity Set (IOS) Dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan

  Susi Susanti

  175 - 184

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  📊 Abstract views: 98 times|⬇ Downloads: 80 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4950|

• Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Dana BOS

  Rieza Rosdiana

  185 - 193

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  📊 Abstract views: 130 times|⬇ Downloads: 98 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.5032

• ANALISIS PENGARUH FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN SELF EFFICACY SEBAGAI VARIABEL MODERASI

  Moch Fachry Saldina

  194 - 204

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  📊 Abstract views: 135 times|⬇ Downloads: 107 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4928

• PENGARUH ABNORMAL RETURN dan TRADING VOLUME ACTIVITY TERHADAP HARGA SAHAM

  Cindy Ananda

  205 - 213

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  📊 Abstract views: 118 times|⬇ Downloads: 112 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.5063|

• PENGARUH TINGKAT KECUKUPAN MODAL, RASIO PINJAMAN BERMASALAH DAN RASIO PINJAMAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS

  Siti Khodijah

  214 - 221

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  📊 Abstract views: 68 times|⬇ Downloads: 52 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.5053|

• PENGARUH VOLUME PERDAGANGAN SAHAM, ABNORMAL RETURN DAN INCOME SMOOTHING TERHADAP HARGA SAHAM

  Yanti Yanti, Ibram Pinondang Dalimunthe

  222 - 233

  • PDF (Indonesian)

  📊 Abstract views: 124 times|⬇ Downloads: 118 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4984|

• PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

  Nindiana Nindiana

  234 - 241

  • PDF (Indonesian)

  📊 Abstract views: 109 times|⬇ Downloads: 92 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.5031|

• Pengaruh ROI dan DER Terhadap Tax Avoidance

  Muthia Berliana, Endang Mahpudin

  242 - 248

  • PDF (Indonesian)

  📊 Abstract views: 91 times|⬇ Downloads: 89 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4989|

• ANALISIS SISTEM PENGENDALIAN MANAJEMEN DALAM PERSEDIAAN BAHAN BAKU PADA GULA KACANG CAP WARDAH

  Lintang Febriningtias, Rahma Adibatul Fauziah, Budi Utomo

  249 - 258

  • PDF (Indonesian)

  📊 Abstract views: 77 times|⬇ Downloads: 73 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.4518

• ANALISIS KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD)

  Gelar Septahadi

  259 - 264

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  📊 Abstract views: 85 times|⬇ Downloads: 67 times|🔗 DOI: https://doi.org/10.31000/competitive.v5i1.5093|