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All Journal Jurnal Akuntansi Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah Akuntansi Peradaban Media Abdimas
Achmad Badjuri
Universitas Stikubank Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Library & Information Science Public Health Social Sciences Other

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Determinan Konservatisme Akuntansi: Bukti Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Maria Goreti Kentris Indarti; Jacobus Widiatmoko; Achmad Badjuri; Tri Ambarwati
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.2.161-174

Abstract

The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism. The main objective of this study is to examine the effect of managerial ownership, investment opportunity set, and financial distress on the practice of accounting conservatism. This study uses all manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period 2016 to 2019 as the population. Based on the purposive sampling method, obtained as many as 246 observations. The hypothesis in this study was tested using multiple linear regression. The results prove that managerial ownership has a positive effect on the practice of accounting conservatism. However, the variable investment opportunity set and financial distress do not affect the practice of accounting conservatism by management. Profitability and leverage have a role as control variables with negative and positive effects on accounting conservatism, respectively.Keywords: Accounting conservatism, managerial ownership, investment opportunity set, financial distress  ABSTRAKPrinsip konservatisme merupakan salah satu faktor yang paling berpengaruh dalam penilaian akuntansi. Namun, fenomena menunjukkan bahwa banyak perusahaan tidak menerapkan prinsip konservatisme akuntansi.  Penelitian ini bertujuan untuk menguji pengaruh variable kepemilikan manajerial, investment opportunity set, dan financial distress terhadap praktik konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Berdasarkan metode pemilihan sampel  purposive sampling, diperoleh data sebanyak 246. Hasil pengujian hipotesis dengan menggunakan regresi ordinary least square menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap konservatisme akuntansi. Sebaliknya, variabel investment opportunity set dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Sesuai dengan yang diprediksi, variabel profitabilitas dan leverage sebagai variabel kontrol masing-masing menunjukkan pengaruh negatif dan positif terhadap konservatisme akuntansi.Kata kunci:     Konservatisme akuntansi, kepemilikan manajerial, investment opportunity set, financial distress
DETERMINAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Anisah Salsabila; Achmad Badjuri
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.27072

Abstract

Penelitian ini bertujuan untuk menguji dampak dari ukuran perusahaan, pertumbuhan perusahaan, opini audit going concern tahun sebelumnya, komite audit, dan debt default terhadap opini audit going concern pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Data yang digunakan adalah data sekunder. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh sebanyak 111 sampel. Metode analisis data dilakukan menggunakan metode analisis regresi logistik menggunakan program SPSS versi 25. Hasil dari pengujian menunjukkan bahwa opini audit going concern tahun sebelumnya berpengaruh terhadap opini audit going concern sedangkan ukuran perusahaan, pertumbuhan perusahaan, ukuran komite audit, dan debt default tidak berpengaruh terhadap opini audit going concern.
DETERMINAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI SEBAGAI PEMODERASI Diajeng Alina Mufarokah; Achmad Badjuri
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.2064

Abstract

ABSTRACTThis study aims to determine the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliancewith the moderating variable of tax sanctions. The population in this study are all individual or corporatetaxpayers as economic actors in construction companies. The sample of this research was taken by non-probabilitymethod with purposive sampling. The method used in this research is multiple linear regression analysis. Theresults show that taxpayer knowledge has a negative and significant effect on taxpayer compliance and taxpayerawareness has a positive and significant effect on taxpayer compliance and tax sanctions moderate the effect oftaxpayer knowledge on taxpayer compliance and tax sanctions cannot moderate the effect of taxpayer awarenesson taxpayer compliance.Keyword: Taxpayer Knowledge; Taxpayer Awareness; Tax Sanctions; Taxpayer Compliance. ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pengetahuan wajib pajak dan kesadaran wajib pajak terhadapkepatuhan wajib pajak dengan variabel moderasi sanksi perpajakan. Populasi dalam penelitian ini adalah seluruhwajib pajak orang pribadi atau badan sebagai pelaku ekonomi perusahaan konstruksi. Sampel penelitian ini diambildengan metode non-probabilitas dengan purposive sampling. Metode yang digunakan dalam penelitian ini adalahanalisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan wajib pajak berpengaruhnegative dan signifikan terhadap kepatuhan wajib pajak dan kesadaran wajib pajak berpengaruh positif dansignifikan terhadap kepatuhan wajib pajak dan sanksi perpajakan memoderasi pengaruh pengetahuan wajib pajakterhadap kepatuhan wajib pajak dan sanksi pajak tidak dapat memoderasi pengaruh kesadaran wajib pajak terhadapkepatuhan wajib pajak.Kata Kunci: Pengetahuan Wajib Pajak; Kesadaran Wajib Pajak; Sanksi Perpajakan; Kepatuhan Wajib Pajak.
Determinan Audit Report Lag dan Spesialisasi Auditor sebagai Moderasi Pada Sektor Perdagangan, Jasa, dan Investasi Risma Elsa Priyani; Achmad Badjuri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.879 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.862

Abstract

Audit Report Lag is the length of audit completion time measured from the closing date of the financial year as of December 31 until the publication of the independent auditor's report. This study examines the determinants of audit report lag and auditor specialization as moderating trade, service, and investment sectors listed on the Indonesia Stock Exchange in 2018 – 2020. Using the purposive sampling method, determining research samples is a sampling technique with specific criteria obtained as many as 361 company samples. The research data analysis method used the moderated regression analysis test with SPSS version 26 application. The results showed that audit opinion and the size of the public accounting firm had a significant adverse effect on audit report lag, and audit tenure had a significant positive effect on audit report lag. In contrast, the complexity of the company's operations did not affect audit report lag. In this study, auditor specialization does not moderate the relationship between audit opinion, the complexity of company operations, and audit tenure on audit report lag. Meanwhile, auditor specialization moderates the relationship between public accounting firm size and audit report lag.
Determinan Terhadap Kepatuhan Wajib Pajak Melalui Sanksi Sebagai Pemoderasi Widia Puja Putri Dyani; Achmad Badjuri
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5396

Abstract

Motor vehicle tax is a regional tax collected by the government, the more taxes collected will improve infrastructure improvements for the welfare of the people in Indonesia. Taxpayer compliance greatly affects tax revenue. The purpose of this study was to show the effect of knowledge, service quality, and socialization on taxpayer compliance with sanctions as moderation. This research uses quantitative methods. The number of samples is 100 respondents with the slovin formula who are vehicle taxpayers registered at the Kendal Samsat. The sampling technique is accidental sampling. Primary data used by distributing questionnaires. The test results can be concluded that the variable knowledge, service quality has an effect on taxpayer compliance, but socialization has no effect on taxpayer compliance. This study also proves that sanctions are able to moderate the relationship between knowledge and service quality on taxpayer compliance, while sanctions do not moderate the relationship between socialization and taxpayer compliance. Keywords: Taxpayer Knowledge, Service Quality, Tax Dissemination, Tax Sanctions, and Taxpayer Compliance.
Penguatan Kreatifitas Dengan Teknik Celup Ikat Mbironi Menggunakan Pewarna Alami Indigofera Bagi Kelompok Batik Wijayakusuma Endang Tjahjaningsih; Sri Isnowati; Achmad Badjuri; Dewi Handayani Untari Ningsih RS
Media Abdimas Vol 1 No 3 (2022): Jurnal Media Abdimas Vol 1 No 3 Bulan November 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.313 KB) | DOI: 10.37817/mediaabdimas.v1i3.2580

Abstract

Pendampingan berupa kegiatan bimbingan teknis pembuatan celup ikat Mbironimenggunakan pewarna biru Indigo bagi Kelompok Gunungpati Kreatif (KGK) Gunung patiSemarang ditujukan untuk menguatkan kemampuan mengekplorasi kreasi berupa pembuatancinderamata dalam bentuk syal atau pasmina yang bertujuan agar anggota bisa memproduksi danmendisplay hasilnya di Soevenir Shop Selter Cepoko Gunungpati yang selama pandemi sudahtidak diisi dan dimanfaatkan keberadaannya, serta kegiatan kelompok yang berhenti sama sekali.Kelompok ini terbentuk bertujuan memfasilitasi dan mengakomodasi berbagai kepentinganmasyarakat yang memiliki produk kreatif untuk bisa secara bersama dipasarkan melalui tempatdisplay yang sudah disediakan oleh pemerintahan kota di Selter Cepoko,yang merupakan tempattransit kendaraan umum dan bus BRT supaya bisa mampir dan melihat produk-produk yangdihasilkan oleh UMKM yang tergabung di KGK. Hasil akhir dari pelatihan adalah anggota yangterlibat bisa memiliki kemampuan untuk membuat kembali dan mengembangkan secara mandirikriya tangan celup ikat mbironi dengan pewarna alami biru Indigo. Keberlanjutan pendampingandilakukan dengan melakukan evaluasi untuk mengukur tingkat keberhasilan pelatihan yang selamaini dilakukan apakah sudah berjalan dengan baik dan tepat sasaran untuk dasar kegiatan berikutnyasupaya pendampingan yang sudah dilakukan benar-benar dirasakan manfaatnya oleh mitrakhalayak sasaran.
Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes Widha Fitria; Achmad Badjuri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.5985

Abstract

One of the regions in Indonesia with a fairly high growth of MSMEs is Brebes, Central Java. UMKMs in Brebes district continue to increase from 2016 to 2021. This research was conducted to determine the effect of tax understanding, income turnover and digitization of tax services using tax incentives as moderation. This study used a quantitative method with the sampling technique used was purposive sampling and obtained a number of 100 samples of UMKM’s in the Brebes area. As for the analytical method used in this study is descriptive statistical analysis and moderated regression analysis.. The result of this study is that tax understanding has a significant positive effect on taxpayer compliance. Then income turnover has a significant positive effect on taxpayer compliance. Furthermore, digitalization of tax services has no significant positive effect on taxpayer compliance. Meanwhile, tax incentives have a significant positive effect on tax understanding of taxpayer compliance. However, tax incentives do not have a significant positive effect on income turnover on taxpayer compliance. While tax incentives do not have a significant positive effect on digitalization of services on taxpayer compliance. Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.
Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Return Saham Dengan Likuiditas Sebagai Variabel Moderasi Vanessa Wahyu Devari; Achmad Badjuri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6725

Abstract

Stock Return is the profit obtained by companies, individuals and institutions from the results of the investment policies applied, the factor that influences stock returns is the company's performance. This study aims to find empirical evidence and analyze the effect of firm size and profitability on stock returns with liquidity as a moderating variable is the subject of this study. Companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021 are the subjects of this research. Purposive sampling was used to collect samples from 21 companies. The data used comes from various reliable sources. Company size and profitability are independent variables, stock returns are the dependent variable, and liquidity is a moderating variable. This research collects data using secondary data through documentation techniques. The test results show that firm size has a significant negative effect on stock returns, profitability has a significant negative effect on stock returns, liquidity can weaken the effect of firm size on stock returns, and liquidity can strengthen the effect of profitability on stock returns. Keywords: Company size, profitability, stock return, liquidity
DETERMINAN YANG MEMPENGARUHI PENGGUNAAN E-FILING MELALUI PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI : DETERMINANTS THAT INFLUENCE THE USE OF E-FILING THROUGH INTERNET UNDERSTANDING AS A MODERATING VARIABLE Nada Aristia Maharani; Achmad Badjuri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.369-383

Abstract

The purpose of this research was to test and analyze the effect of perceived ease, perceived satisfaction, and perceived benefit on e-Filing use, as well as to determine the effect of internet understanding as a moderating variable that can affect perceived ease, satisfaction, and benefit on e-Filing use. Individual taxpayers registered at KPP Pratama West Semarang were used in this study, totaling 43,948 taxpayers. With a sample size of 100 respondents, the sampling approach employed was simple random sampling. MRA (moderated regression analysis) was employed as the analysis approach. The results explain that perceived ease has a positive effect on the use of e-Filing and perceived benefit has a positive effect on the use of e-Filing, while perceived satisfaction has no significant effect on the use of e-Filing. Meanwhile, internet understanding is able to moderate the effect of perceived ease and perceived benefit on e-Filing use, but internet understanding is not able to moderate the effect of perceived satisfaction on e-Filing use.
Dividend Policy as Moderating the Effect of Capital Structure, Profitability and Leverage on Firm Value Anggi Sukma Anjani; Achmad Badjuri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4073

Abstract

This study aims to determine the effect of capital structure, profitability and leverage on company value using dividend policy as a moderation for manufacturing companies on the Indonesia Stock Exchange in 2018-2021. This research method uses quantitative methods. The results of this study show that capital structure and leverage have a positive and significant effect on firm value while profitability has a negative and insignificant effect on firm value. Dividend policy can moderate the capital structure and profitability positively and significantly to firm value but moderate the influence of leverage negatively and not significantly to firm value.
Co-Authors Anggi Sukma Anjani Anisah Salsabila Dewi Handayani Untari Ningsih Diajeng Alina Mufarokah Endang Tjahjaningsih Kentris Indarti Nada Aristia Maharani Risma Elsa Priyani Sri Isnowati Tri Ambarwati Vanessa Wahyu Devari Widha Fitria Widia Puja Putri Dyani Widiatmoko, Jacobus