Articles
<![CDATA[The Influence of Net Profit Margin, Dividend Payout Ratio, and Total Asset Turnover on Sharia Share Prices in Jakarta Islamic Index ]]>
<![CDATA[Mustafa, Ahmad Wildan Adiansyah]]>;
<![CDATA[Purwohedi, Unggul]]>;
<![CDATA[Utaminingtyas, Tri Hesti]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0301.10
<![CDATA[This study was conducted to determine whether there is an effect of using the ratio of NPM, TATO, and DPR on Sharia Stock Prices in the Jakarta Islamic Index during the 2016 – 2019 period with or without the control variable of industry type. The use of this variable aims to describe the condition of the company fundamentally that can affect the price of sharia shares in JII. The type of industry used as the control variable uses the dummy variable method on sharia stock prices in the Jakarta Islamic Index (JII) for the 2016-2019 period. The research method used in this study is quantitative. The selection of research samples using the purposive sampling technique. The results of this study are the net profit margin has no effect on stock prices with or without industrial type control variables, and the dividend payout ratio has no effect on stock prices with or without industrial type control variables. total asset turnover has a positive effect on stock prices with or without industrial type control variables.]]>
<![CDATA[Factors Affecting Auditor's Ability to Detect Fraud ]]>
<![CDATA[Prameswari, Almira Dian Prameswari]]>;
<![CDATA[Purwohedi, Unggul]]>;
<![CDATA[Respati, Dwi Kismayanti]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0301.06
<![CDATA[This study seeks to investigate the impact of auditor independence, competence, professional skepticism, and time constraints on their ability to detect fraud. This study uses primary data collected from a sample of auditors employed by the East Jakarta-based Public Accounting Firm (KAP) who have obtained permission from the Ministry of Finance and are listed on the official website of the Financial Professional Development Center, Secretariat General Ministry of Finance as of November 2021. 52 respondents were selected using a convenience sampling method for this study. In this study, hypotheses were tested using multiple regression models and SPSS 25. The results indicate that: 1) Independence has a positive impact on the auditor's ability to detect fraud; 2) Competence has no impact on the auditor's ability to detect fraud; 3) Professional skepticism has a positive impact on the auditor's ability to detect fraud; and 4) Time pressure has no impact on the auditor's ability to detect fraud.]]>
<![CDATA[Analysis Of Audit Fee Determinants In Manufacturing Companies In Indonesia Stock Exchange ]]>
<![CDATA[Lasniroha, Magdalena]]>;
<![CDATA[Purwohedi, Unggul]]>;
<![CDATA[Handarini, Dwi]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0301.13
<![CDATA[This study's objective is to investigate and offer empirical evidence concerning the impact of the Independent Board of Commissioners, Company Profitability, Company Complexity, Company Risk, and Internal Audit Function on Audit Fee. In this study, the population comprised of 153 Manufacturing Companies listed between 2017 and 2019 on the Indonesia Stock Exchange (IDX). In addition, the number of observations in this study comprised of 78 observations from 26 manufacturing companies listed on the IDX between 2017 and 2019, which were selected based on the sample selection criteria and the outcomes of theclassical assumption test. Multiple regression equations were used to examine the study's data. Audit fees were not significantly affected by independent commissioners, company risk, or the internal audit function. It is evident from these data that the auditor's determination of the magnitude of the audit fee is influenced by the firm's level of profitability and complexity; consequently, the company must consider its complexity and financial performance to ensure that the audit fees it pays are suitable]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan ]]>
<![CDATA[Fathurohman, Muhammad]]>;
<![CDATA[Purwohedi, Unggul]]>;
<![CDATA[Armeliza, Diah]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0301.15
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh dari profitabilitas, leverage, kepemilikan publik, dan kepemilikan institusional terhadap pengungkapan lingkungan. Metode pengambilan sampel untuk penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan sumber data sekunder, diantaranya adalah laporan keuangan, laporan tahunan dan/atau laporan keberlanjutan perusahaan. Populasi penelitian ini adalah perusahaan consumer non-cyclical yang tercatat di Bursa Efek Indonesia dalam periode tahun 2018 hingga tahun 2020. Data yang diperoleh untuk penelitian ini adalah 65 perusahaan consumer non-cyclical dengan total sampel sebanyak 195 sampel. Setelah data outlier dihilangkan, didapatkan 117 sampel untuk dianalisis. Penelitian ini dianalisis memakai analisis regresi data panel. Hasil penelitian memperlihatkan bahwa kepemilikan publik berpengaruh positif terhadap pengungkapan lingkungan dan leverage berpengaruh negatif terhadap pengungkapan lingkungan. Sementara profitabilitas dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan lingkungan.]]>
<![CDATA[Pengaruh TQM Terhadap Kinerja UMKM dengan Mediasi Keunggulan Bersaing ]]>
<![CDATA[Rahmawati, Desy]]>;
<![CDATA[Purwohedi, Unggul]]>;
<![CDATA[Prihatni, Rida]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0302.02
<![CDATA[Penelitian ini memiliki tujuan untuk menguji dan menganalisis pengaruh Total Quality Management (TQM) terhadap kinerja UMKM, menguji dan menganalisis pengaruh TQM terhadap keunggulan bersaing, menguji dan menganalisis pengaruh keunggulan bersaing terhadap kinerja UMKM, serta menguji dan menganalisis pengaruh TQM terhadap kinerja UMKM dengan mediasi keunggulan bersaing. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel non-probability sampling berupa purposive sampling. Data primer penelitian melalui pengumpulan kuesioner yang diperoleh dari total sampel sebanyak 70 Pemilik UMKM di Kecamatan Pademangan, Jakarta Utara. Penelitian menggunakan teknik analisis data berupa analisis statistik deskriptif dan analisis statistik inferensial melalui PLS-SEM pada SmartPLS 3.0. Hasil penelitian menyimpulkan bahwa (1) TQM secara signifikan memiliki pengaruh positif terhadap kinerja UMKM; (2) TQM secara signifikan memiliki pengaruh positif terhadap keunggulan bersaing; (3) Keunggulan bersaing secara signifikan memiliki pengaruh positif terhadap kinerja UMKM; serta (4) Keunggulan bersaing memediasi hubungan TQM terhadap kinerja UMKM secara signifikan memiliki pengaruh positif. Penelitian ini memberikan kontribusi terhadap hasil temuan yang didapatkan untuk penelitian yang sejalan dan memberikan kontribusi terhadap Resource Based View Theory dan Dynamic Theory of Strategy. Selain itu, penelitian ini memberikan implikasi terhadap Pelaku UMKM untuk bisa menerapkan sistem TQM dalam usaha agar mampu bersaing secara kompetitif yang dapat meningkatkan kinerja usaha.]]>
<![CDATA[Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi ]]>
<![CDATA[Rachmadevi, Gita Astika]]>;
<![CDATA[Purwohedi, Unggul]]>;
<![CDATA[Ulupui, I Gusti Ketut Agung]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0401.07
<![CDATA[The purpose of this study is to test and analyze the effect of capital structure and profitability on company value with company size as moderating variable. This study used secondary data from financial report in the mining sector and basic industry and chemicals sector in 2019-2021 using a purposive sampling method. Based on the criteria, the sample used for this study was 48 companies in the mining sector and 68 companies in the basic industry and chemicals sector. The analysis technique used is panel data regression analysis using software EViews. The results showed that capital structure has a positive effect on the company value, profitability has a negative effect on the company value, company size has a negative effect on the company value, company size is able to moderate the effect of capital structure on company value, and company size is able to moderate the effect of profitability on company value.]]>
<![CDATA[Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi ]]>
<![CDATA[Annisa, Diana]]>;
<![CDATA[Sumiati, Ati]]>;
<![CDATA[Purwohedi, Unggul]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0401.08
<![CDATA[This study aims to determine the effect of good corporate governance and corporate social responsibility on company performance with gender diversity as a moderating variable in the Basic and Chemical Industry Sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. This study uses quantitative methods with secondary data sourced from the company's annual report and sustainability report. The research sample of 54 companies was selected using simple random sampling technique. The data analysis techniques used include multiple linear regression analysis and moderation, as well as hypothesis testing. The results showed that the independent board of commissioners (X1) had a significant positive effect on company performance, the audit committee (X2) had a significant negative effect on company performance. Meanwhile, managerial ownership (X3) and corporate social responsibility (X4) have no effect on company performance. In addition, gender diversity (z) is able to moderate the effect of independent commissioners and audit committees on company performance and gender diversity (Z) is not able to moderate the effect of managerial ownership and corporate social responsibility on company performance.]]>
<![CDATA[Pengaruh Agresivitas Pajak, Leverage, dan Umur Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) ]]>
<![CDATA[Hanna, Laurencia Audrey]]>;
<![CDATA[Prihatni, Rida]]>;
<![CDATA[Purwohedi, Unggul]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0402.02
<![CDATA[The purpose of this research is to examine and analyze the effect of tax aggressiveness on corporate social responsibility disclosure, the effect of leverage on corporate social responsibility disclosure, and the effect of firm age on corporate social responsibility disclosure. The sampling technique used in this study was purposive sampling. Researchers used secondary data, namely from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The data analysis technique in this study used panel data regression through data processing carried out in Eviews 12 software. The results obtained in this study are as follows: (a) Tax aggressiveness has no significant effect on corporate social responsibility disclosure; (b) Leverage has no significant effect on corporate social responsibility disclosure; and (c) Company age has a positive and significant effect on corporate social responsibility disclosure.]]>
<![CDATA[Pengaruh Intellectual Capital Disclosure, Keputusan Investasi, Struktur Modal, dan Kebijakan Dividen terhadap Nilai Perusahaan ]]>
<![CDATA[Darmawan, Aulia]]>;
<![CDATA[Purwohedi, Unggul]]>;
<![CDATA[Sariwulan, Rd. Tuty]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0401.14
<![CDATA[The purpose of this research is to see the effect of Intellectual Capital Disclosure, Investment Decisions, Capital Structure, and Dividend Policy on Firm Value. The population in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used a purposive sampling method and obtained 17 sample companies. This study uses multiple linear regression analysis method which is processed using the IBM SPSS Statistics 26 application. The results of this study indicate that disclosure of intellectual capital has no effect on firm value. investment decisions have a positive effect on firm value. Capital structure has a negative effect on firm value. Dividend policy has a positive effect on firm value.]]>
<![CDATA[Pengaruh Firm Growth dan Total Asset Turnover Terhadap Kinerja Keuangan ]]>
<![CDATA[Savitri, Rachmalia Jeany]]>;
<![CDATA[Purwohedi, Unggul]]>;
<![CDATA[Zakaria, Adam]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0403.03
<![CDATA[This research aims to determine the effect of sales growth, asset growth, and total asset turnover on financial performance. The research uses secondary data in the form of financial statements that can be seen on the Indonesia Stock Exchange (IDX) website. The population in this research is manufacturing companies listed on the IDX in 2021 - 2022. This research used purposive sampling techniques to produce a sample of 96 companies. The method used in this research is quantitative method. This research used descriptive statistical analysis techniques and panel data regression analysis. The research was processed using Eviews 12 software. The results of this research show that sales growth negatively affects financial performance. Asset growth has a positive effect on financial performance. Meanwhile, total asset turnover does not affect financial performance.]]>
