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SALAM FADILLAH ALZAH
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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
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Search results for , issue "Vol 12 No 2 (2023): Edisi Agustus" : 8 Documents clear
PENGARUH FEE AUDIT, INDEPENDENSI DAN UKURAN KAP TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA SELATAN Nathania Jennifer Stanley; Leonard Pangaribuan
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1005

Abstract

Audit quality is all possibilities where when auditing the client's financial statements can find violations that occur in the client's accounting system. An auditor is required to produce high quality and good work, because the auditor has a great responsibility to various parties with an interest in the financial statements of a company, including the public. This study aims to provide empirical evidence of the effect of audit fees, independence and KAP size on audit quality. Based on the Public Accountant Professional Standards (SPAP) the audit carried out by the auditor is said to be of good quality, if it meets general standards, fieldwork standards and reporting standards. Data analysis methods in this study consisted of descriptive statistical analysis, data quality testing, classical assumption testing, and hypothesis testing. After conducting the test, the research results obtained from the t statistical test for audit fees which have a significance value of 0.031 (<0.05), independence has a significance value of 0.0005 (<0.05) and KAP size with a significance value of 0.3455 (>0.05). Based on these results, the researcher draws the conclusion that audit fees have a negative effect on audit quality, independence has a positive effect on audit quality and KAP size has no effect on audit quality.
DETERMINAN FAKTOR FINANSIAL DAN NON FINANSIAL DALAM PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Dewy Sekar Melati; Rida Prihatni; Etty Gurendrawati
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1007

Abstract

The financial report represents of company's financial status, and its preparation necessitates the application of accounting conservatism principles. However, the utilization of this principles remains limited in Indonesia. There is assumption that it is because financial factors (financial stress, capital intensity, and profitability) and non-financial factors (institutional ownership and managerial ownership). This research aims to examine the influence of financial factors and non-financial factors on accounting conservatism within the food and beverage sub-sector companies. The research employs a quantitative approach, population of companies within the food and beverage sub-sector, with a sample of 26 companies selected using purposive sampling technique. Based on the research findings, the regression analysis equation for panel data is derived as: KA = 0.055968 + 0.004050 FS + 0.047040 CI – 0.534471 PR – 0.096629 IO + 5.452554 + e. The Fixed Effect Model (FEM) is chosen. During the testing of classical assumptions, it is found that the regression model has a normal distribution, no multicollinearity, displays homogeneity, and no signs of autocorrelation. Result from this study concluded that financial stress, capital intensity, institutional ownership, and managerial ownership do not significantly affect accounting conservatism. But, profitability has a significant negative impact on accounting conservatism.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) TBK. SEBELUM DAN SELAMA PANDEMI COVID-19 Dwi Haryono Wiratno; Rahmawati Hanny Yustrianthe
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1010

Abstract

The study aims to determine the differences in the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. before the covid-19 pandemic and during the covid-19 pandemic as measured using NPL, BOPO, ROA, ROE, and LDR ratios. The sample used in this study is the financial statements of PT Bank Rakyat Indonesia (Persero) Tbk. for the fisrt quarter of 2017 to the fourth quarter of 2022 with a population of 24. This study uses secondary data in the form of financial statements obtained from the website www.bri.co.id and www.idx.co.id. The method used is descriptive comparative using SPSS statistical software. The result of the study using paired sample t-test show that there is a difference in average financial performance before the covid-19 pandemic with average financial performance during the covid-19 pandemic.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Meidy Aurora Caesaria; Sugi Suhartono
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1014

Abstract

Firm value is an important aspect to describe the success of company owners and shareholders which is often associated with stock prices which are often used as a tool to influence investors' views of a company. This study aims to determine the effect of financial performance such as the level of profitability, leverage, and liquidity on firm value and how the effect of audit quality in moderating the effect of financial performance on firm value in food and beverage sub-sector companies listed on the IDX in 2018 – 2021.  The object of this study is 27 food and beverage sub-sector companies listed on the IDX in 2018 – 2021 so that 108 observational data were obtained. This research shows that it is proven that profitability has a positive influence on company value and audit quality is able to strengthen the positive influence of profitability on firm value. While leverage and liquidity have not been shown to have a positive effect on the value of the company. Quality audits are also unable to moderate the positive effect of leverage and liquidity on firm value.
FRAUD DAN MONITORING DALAM PERSPEKTIF TEORI KEAGENAN Princessa Chenkiani; Arihadi Prasetyo
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1016

Abstract

Financial fraud committed by agents at the company can have an impact on the destruction of the company which is detrimental to the owner, to control fraud in the context of the agency theory approach can be carried out with various mechanisms that can be applied to companies, to avoid intentional or unintentional mistakes. To avoid intentional errors in financial reports or fraud, in this study researchers tried to see the effect of various mechanisms implemented such as the Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control against fraud. The data analysis technique used is the quantitative method, which includes coefficient similarity tests, descriptive statistics, and logistic regression tests. The number of property and real estate companies as a sample is 38 companies with a research period of 2017-2021. The results of this study indicate that the variables Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control are not significant in reducing the tendency for fraud to occur.
PENGARUH PERSEPSI KEBERMANFAATAN DAN PERSEPSI KEMUDAHAN TERHADAP PENGGUNAAN E-FILING DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI PADA WAJIB PAJAK GURU DAN KARYAWAN TK-SD-SMP-SMK STRADA BUDI LUHUR Skolastika Alva Adventia Indaryanti; Amelia Sandra
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1017

Abstract

The study was done to see if external and internal factors influenced the use of e-lizards in reporting as well.The Technology Acceptance Model (TAM) was a theory developed by Fred Davis in 1989 examined how the relationship between human perception as an internal factor and the use of information systems in everyday activities. Attribution Theory to explain between external factors and the use of e-components in reporting. Both theories are used n this research. The study carried out with private tax payers of Preschool-Elementary-Junior High-Vocational High School employees in Strada Budi Luhur. In this study the entire population will be used as a sample, due to a small population. The data analysis techniques used were validity and reliability tests, descriptive statistic tests, and classic assumption tests. Hypothetical verification using regression analysis tests, tests f, t, and coefficiencies. Based on research, it should be concluded that perceived usefulness have proven to have a positive effect on the use of e-Filing and tax socialization have strengthened the positive impact of perceived ease of use on e-Filing usage. On the other hand, perceived ease of use proved to have no positive effect on the use of e-Filing and tax socialization did not prove to strengthen the positive effects of a perceied usefulness on the use of e-taxation.
STRUKTUR KEPEMILIKAN DAN AGRESIVITAS PAJAK Marcelino Chandra Rusli; Mulyani Mulyani
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1023

Abstract

Tax is a State taxpayer contribution that must be paid by an individual or entity that has a firm nature. Many taxpayers, especially large corporations, are trying to minimize their tax burden. One phenomenon that often occurs is companies that carry out tax avoidance and income distribution in order to pay a small tax burden in order to obtain high profits. This study aims to determine the effect of family ownership, foreign ownership, concentrated ownership, managerial ownership, and institutional ownership on tax aggressiveness in companies. Tax aggressiveness is tax planning either by way of avoidance or by tax evasion. Factors that make the ownership structure perform tax aggressiveness is dominant ownership in a company that can control the company's management for personal gain. In this study, tax aggressiveness is proxied by using the effectiveness tax rate (ETR). The sample selection in this study used a purposive sampling method. The results of this study are (1) family ownership has no evidence of tax aggressive, (2) foreign ownership is proven to influence tax aggressiveness, (3) concentrated ownership has no evidence of tax aggressive, (4) managerial ownership has no evidence of tax aggressive, (5) institutional ownershipis has no evidence of tax aggressiveness.
PENGARUH TAX AMNESTY, RELIGIUSITAS, DAN NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA KOJA Adis Naurah Khansa; Masripah Masripah
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1029

Abstract

This study aims to determine whether there is influence from the implementation of tax amnesty, religiousity, and subjective norm on individual taxpayer compliance at KPP Pratama Jakarta Koja. This study uses a quantitative method with the sample being individual taxpayers who are registered and active at KPP Pratama Jakarta Setiabudi Dua. The sampling technique used probability sampling with a total sample of 120 respondents. The data is processed and tested using the SEM-PLS method with the SmartPLS 3.0 application. The results of this study indicate that tax amnesty, religiousity, and subjective norm positive effect on individual taxpayer compliance at KPP Pratama Jakarta Koja.

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