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INDONESIA
Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
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Articles 20 Documents
Search results for , issue "Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020" : 20 Documents clear
Pengaruh Struktur Modal, Capital Expenditure, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan BUMN Indonesia. Mispiyanti Mispiyanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.919 KB) | DOI: 10.29040/jap.v20i2.636

Abstract

Some previous studies also show different results (research gap) about the factors that influence the value of the company. This study is to find out how the influence of capital structure, capital expenditure, profitability and dividend policy on corporate value in Indonesian BUMN companies partially and simultaneously. The population in this study is Indonesian BUMN companies that went public during 2015 - 2018 with selected samples based on purposive sampling criteria. The results of this study indicate that capital structure has no effect on the value of Indonesian BUMN companies in the 2015-2018 period, while capital expenditure and dividend policy have a positive effect on firm value and profitability has a negative effect on firm value. This indicates the existence of investment opportunities that attract new investors so they will get high returns. Keywords: BUMN companies, capital structure, capital expenditure, company value, dividend policy, profitability.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Di Surabaya Untuk Memilih Karir Menjadi Akuntan Publik Dewi Murdiawati
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.124 KB) | DOI: 10.29040/jap.v20i2.748

Abstract

This research would like to examine the factors that can influence the selection of careers in the future of accounting students, especially to choose the profession as a public accountant. This research uses a quantitative approach with a questionnaire method and the number of samples used are 200 respondents. The test equipment uses multiple linear regression analysis using SPSS version 21. Partial results indicate that financial rewards, labor market considerations, professional training, professional recognition, social values, and work environments influence the interest of students in their future career choices, while professional risk is not proven to partially affect the interest of accounting students in choosing career. The results of the study simultaneously show that financial rewards, labor market considerations, professional training, professional recognition, social values, work environments, and professional risk jointly affect student interest in selecting careers in the future.
Faktor-Faktor Yang Mempengaruhi Prestasi Belajar Mahasiswa Program Studi Akuntansi di STIE AAS Surakarta Budiyono Budiyono; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.492 KB) | DOI: 10.29040/jap.v20i2.819

Abstract

Accounting students have a fairly strong relationship with the problem to be studied, so researchers use accounting students as research subjects. The ethical attitude of accounting students is considered important because accounting students as prospective accountants, auditors, or managers cannot be separated from accounting practices in the world of work. The purpose of this study was to determine the effect of emotional intelligence (EQ) on the academic achievement of students majoring in accounting at AAS Surakarta. To determine the effect of intellectual intelligence (IQ) on student achievement in accounting majors at AAS Surakarta. To find out there is an influence of emotional intelligence (EQ) and intellectual intelligence (IQ) together on the academic achievement of students majoring in accounting at AAS Surakarta. The research method used is quantitative research methods. Data collection techniques using a questionnaire. Research location at STIE AAS Surakarta. The population used by accounting students is STIE AAS. Data analysis technique uses multiple linear regression. The results of the study contained a positive effect on emotional intelligence on student achievement in accounting at STIE AAS in Surakarta. There is a positive influence of intellectual intelligence on academic achievement of students majoring in accounting at STIE AAS in Surakarta. There is an influence of emotional intelligence and intellectual intelligence together on the academic achievement of students majoring in accounting at STIE AAS Surakarta.
Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.754 KB) | DOI: 10.29040/jap.v20i2.770

Abstract

The government provides village funds to improve the welfare of rural communities and equitable development. The purpose of this study was to examine internal and external factors that influence the use of Siskeudes. This study uses primary data in the form of questionnaires and distributed to village fund managers in eight districts in Sukoharjo Regency. The sample collection technique in this study uses convenience sampling method and the total number of samples collected is 32 villages. Hypothesis testing uses multiple linear regression. Partial test results indicate that the variable usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) affect the use of Siskeudes. Simultaneous test results show that the perceived usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) together affect the use of Siskeudes. Keywords: behavioral intention to use, perceived usefulness and Siskeudes
Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi Devi Safitri; Sem Paulus Silalahi
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.583 KB) | DOI: 10.29040/jap.v20i2.688

Abstract

This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating variable. Research samples are Personal SMEs registered in Tax Service Office (Kantor Pelayanan Pajak) Pratama Pekanbaru Senapelan. Sampling method uses purposive sampling, and sample size measured by Slovin formula. Analysis method uses Multiple Regression Analysis and Moderated Regression Analysis (MRA). Result of research shows that fiscus service quality and e-filing system implementation have no effect on taxpayer obedience partially, while tax regulation comprehension has significant effect on taxpayer obedience. Further, taxation socialization is failed to moderates the effect of fiscus service quality on taxpayer obedience. Taxation socialization is failed as well to moderates the effect of tax regulation comprehension on taxpayer obedience, and taxation socialization is failed to moderates the effect of and e-filing system implementation on taxpayer obedience.
Peran Pendidikan Kewirausahaan Dan Love Of Money Terhadap Intensi Berwirausaha Pada Mahasiswa Akuntansi Agni Astungkara; Rochmi Widayanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.726 KB) | DOI: 10.29040/jap.v20i2.725

Abstract

The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient. Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.
Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan Yessy Aryanti Lestari; Yustrida Bernawati
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.634 KB) | DOI: 10.29040/jap.v20i2.740

Abstract

This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an independent appraiser help the company to minimize the occurrence of fraud. Therefore, optimizing its role is necessary to consider in preventing and detecting fraud. This role encourages the entity to make the internal audit function more effective. Aspects considered in creating an effective internal audit role are competence, size, independence, activities, management support for internal audit, and gender of CAE.
Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta) Ismunawan Ismunawan; Eko Triyanto
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.278 KB) | DOI: 10.29040/jap.v20i2.722

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu audit judgment pada kantor akuntan publik yang berada diwilayah Surakarta dan Yogyakarta. Terdapat 7 Kantor Akuntan Publik yang bersedia menjadi objek penelitian. Uji instrument yang digunakan adalah uji validitas dan reliabilitas. Beberapa asumsi klasik yang digunakan yaitu uji normalitas, uji multikolinieritas, uji Autokorelasi dan uji heteroskedastisitas. Penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa data yang diperoleh lolos terhadap uji instrumen dan uji asumsi klasik. Analisis berganda menunjukkan bahwa variabel keahlian tidak berpengaruh terhadap audit judgement. Sedangkan variabel pengalaman, kompleksitas tugas, independensi, locus of control berpengaruh terhadap audit judgement. Kata Kunci : audit judgment, experience, independence, locus of control, task complexity.
Pengaruh Operating Leverage dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Go Publik Sektor Property Dan Real Estate Suhesti Ningsih; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.152 KB) | DOI: 10.29040/jap.v20i2.754

Abstract

The company's financial performance is a benchmark for the success of managers in running a company. This study aims to determine the effect of operating leverage and capital structure partially or simultaneously on financial performance in the Go Public Company Property and Real Estate Sector. The sampling technique in this study is to use purposive sampling. Data analysis method in this study uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together (F test) and partially (t test) and R2 test (coefficient of determination) carried out to find out how much influence the operating variable leverage (DOL) and capital structure (DER) on financial performance variables (ROA). From the t test results it is known that the variable operating leverage (DOL) and capital structure variables (DER) with a significance value of 0.044 and 0.015
Profiling Selebriti Fraud: Analisis Profil Koruptor di Indonesia Septarina Prita DS; Siti Maria Wardayat; Endah Liyati; Ananda Firly MS
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.677 KB) | DOI: 10.29040/jap.v20i2.874

Abstract

This study aims to analyze the profile (profiling) of corruptors in Indonesia. This research was conducted because it saw the problem of corruption in Indonesia as endless. Many government officials from the central government to local governments have been caught by the Komisi Pemberantasan Korupsi (KPK) in carrying out various types of corruption. Losses experienced by the country reached trillions of rupiah. Therefore, efforts to fight, eradicate and prevent corruption in Indonesia can be done through profiling analysis. This research is a qualitative research with descriptive method. The object of this research is the entire biodata of corruption convicts on the official website of the KPK (https://acch.kpk.go.id/id/jejak-kasus) during 2005 to 2016. The results of the study show that corruptors in Indonesia are 89% Male and state losses reached Rp1,159,101,252,520,-; 43.6% have S1 education and cause state losses of up to Rp180,936,238,257,-; 49% occupy the position of top/executive and cause state losses amounting to Rp 859,333,150,609,-; 72% are in government agencies; and organizations that are often victims of corruption 81.2% are government agencies.

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