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INDONESIA
Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : -
Articles 49 Documents
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Search results for , issue "Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021" : 49 Documents clear
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Corporate Sosial Responsibilty Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan LQ45 Putri Frisca Kuncorowati; Muhammad Miqdad; Ahmad Roziq
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1920

Abstract

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns.
Analisis Pengaruh Aglomerasi Industri, Angkatan Kerja, Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2017-2019 Melantika Destya Windasari; Suhesti Ningsih; Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2871

Abstract

This study aims to examine the effect of industrial agglomeration, labor force, and human capital investment on the economic growth of regencies/cities in Central Java Province. This type of research includes quantitative research using secondary data from 35 regencies/cities in Central Java Province in 2017-2019 obtained from the Central Statistics Agency. The model used is multiple regression analysis with a fixed effect model. The result of the study show that industrial agglomeration, labor force, and human capital investment simultaneously have a significant effect on economic growth. Partially, this study shows that industrial agglomeration does not have a significant effect on economic growth. Meanwhile, the labor force and human capital investment have a significant effect on economic growth.
Pengaruh Sistem Pembayaran E-Money Dalam Era Digital Di Tengah Wabah Covid-19 : Studi Kasus Pada Masyarakat Semarang Yasinta Maulida Rohmah; Nila Tristiarini
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2310

Abstract

The spread of the Corona virus is getting bigger and bigger, making people keep their distance from each other. Social distancing is the new rule from the government that people should adapt. It influences how people choose the electronic money to pay without contact each other. The use of electronic money led to the Cashless Society. This study aims to explain the effect of benefits, convenience, and security & risk effects on the e-money payment system in the digital era in the midst of the Covid-19 outbreak. This research is included in the primary research which includes 107 respondents. The analysis used is multiple linear regression analysis. The results of this study are that the perceived benefits and benefits variables partially have a positive and significant effect on the interest in using e-money, and the variables of trust and influence have a negative effect on the use of e-money.
Sistem Whistleblowing dalam Penanganan Kasus Penyelewengan Etika Ary Satyasmoko; Tjiptohadi Sawarjuwono
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1787

Abstract

This study aims to explain the whistleblowng system in handling ethics wrongdoings. Ethics wrongdoings happened because of the absence of internal controls such as whistleblowing system. Whistleblowing system excourages and helps whistleblower in reporting wrongdoings related to ethics. Hence it is necessary to apply some elements of whistleblowing system to a company. Some elements include the implementation statement, reporting range, procedure, whistleblower protection, mechanism of whistleblowing system, and effectivity will be analyzed. Therefore, the implication about the verdict of whistleblowing system will also be explained. These elements will be used to examine three companies’whistleblowing system. These companies are PT. Pertamina, PT. Telkom and PT. BCA from 2016 to 2019 using library research method.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2014-2019 Silverian Utomo Saputro; Siti Nurlaela; Riana Rachmawati Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1919

Abstract

The research objective was to determine the effect of company size, profitability, leverage, liquidity on tax avoidance in automotive sub-sector manufacturing companies listed on the Indonesian stock exchange for the 2014-2019 period. The population in this study consisted of 13 companies using purposive sampling technique to determine the samples in order to obtain 9 companies that met the criteria. Financial data in this study were obtained through the IDX web and multiple linear regression analysis methods using SPSS 25 software. The T test results showed that company size, profitability, liquidity had no effect on tax avoidance. While the leverage variable has an effect on tax avoidance. The results of the F test show that simultaneously all independent variables have an effect on tax avoidance. Keywords: company size, profitability, leverage, liquidity, tax avoidance
Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme Arif Hidayatullah; Siti Maria Wardayati; Ahmad Roziq
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2800

Abstract

This study aims to discuss Theoretical Studies of Organizational Culture, Independence, and Professional Ethics on the Performance of BPKP Auditors through Motivation and Professionalism. The factors used include Organizational Culture, Independence, Professional Ethics, Motivation, and Professionalism. This study was conducted to examine the factors that can support the performance of the internal auditors of BPKP. The focus of this research is on the internal auditors of BPKP by using a sampling technique carried out using a questionnaire via google form. This type of research uses a descriptive qualitative method with a theoretical study of the factors that affect the performance of BPKP's internal auditors. The results of this study indicate that: 1) Organizational Culture plays an important role in supporting BPKP Auditor Performance, 2) Professional Ethics plays an important role in supporting BPKP Auditor Performance, 3) Organizational Culture plays an important role in realizing auditor motivation, 4) Professional Ethics plays an important role in supporting Professionalism , 5) Independence plays an important role in supporting BPKP Auditor Performance, 6) Motivation plays an important role in supporting BPKP Auditor Performance, 7) Auditor professionalism plays an important role in supporting BPKP Auditor Performance. From the results of the analysis for the next stage of research development will be carried out statistical tests with SEM analysis.
Pengaruh Religiusitas Dan Keadilan Pajak Pada Sikap Kepatuhan Wajib Pajak (Survei pada Wajib Pajak Orang Pribadi Pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I) Anggraeni Dwijayanti; Memed Sueb; Arie Pratama
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2235

Abstract

The low tax revenue ratio reflects the low level of taxpayer compliance, because the increasing level of compliance will encourage the tax revenue ratio and vice versa. A number of non-economic factors that influence tax compliance behavior are related to religious value (religiosity) and tax justice. This research is a quantitative research developed with a descriptive verification method with a time horizon that is cross section /one shot. The unit of analysis in this study is an individual taxpayer registered at the Regional Office of the Directorate General of Taxes, West Java 1 in 2019. The data analysis technique used in this study uses multiple linear regression. The results showed that taxpayer religiosity and tax justice had a positive and significant effect on taxpayers partially. he magnitude influence of religiosity and tax justice on taxpayers is 73.2%, and 26.8% is contribute from the other variables.
Biological Asset: What is The Impact on Agricultural Companies? Maulida Dwi Kartikasari; Dien Noviany Rahmatika; Sumarno Sumarno
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2592

Abstract

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.
PENGARUH UKURAN PERUSAHAAN, REMUNERASI CEO DAN MODAL INTELEKTUAL TERHADAP STICKY COST PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR BEI TAHUN 2018-2019 Verdiana Hendrawati Santoso; Dyna Rachmawati
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1892

Abstract

Sticky cost occured when costs increase by the time activity increases, but it does not decrease as fast as it increases when sales decreases. The sticky cost had a bad effect for company where the level of sticky cost is increase company will more difficult to achieve the level of profit. This study aims to analyze and examine the effect of company size, CEO remuneration and intellectual capital on sticky costs. The population of this research is the manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2018-2019. The total samples of this research are 56 companies were selected using purposive sampling method. The data analysis technique used multiple linear regression analysis. The results of the research show that company size have a significant negative effect on sticky costs, the company with a large size can manage costs properly to minimize the sticky costs, while CEO remuneration has a positive effect on sticky costs, the higher the amount of remuneration will increase the total selling, general administrative (SG&A) cost that triggers sticky cost, and intellectual capital has no effect on sticky costs, the greater or the smaller the intellectual capital investment will not triggers sticky costs.
FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA PRODI S-1 AKUNTANSI ITB –AAS SURAKARTA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2499

Abstract

S1 Accounting Study Program students need to take additional Accounting Professional Education, but this is still a minimal number of public accountants at this time. This study aims to provide evidence about the influence of quality motivation, career motivation, economic motivation and achievement motivation on student interest in taking professional accounting education (PPA). Data collection techniques are carried out by providing a set of questions given to respondents, the data is a number of answers to a statement that includes the profile of the respondent and the variables to be studied, while the statistical test in this study uses multiple linear regression analysis with a significant level of 5%. The F test results (Simultaneous test results) concluded that Quality Motivation, Career Motivation, Economic Motivation and Achievement Motivation had a simultaneous influence on the interest in Accounting Profession Education. While the results of the t test (partial test) concluded that quality motivation, economic motivation and achievement motivation had no effect on student interest in taking accounting profession education, while krier motivation had an effect on student interest in taking accounting profession education and the value of the coefficient of determination Adjusted R Square was 0.348. This means that 34.8% of interest in participating in PPA can be explained by the four independent variables, namely quality motivation, career motivation, economic motivation and achievement motivation. Meanwhile, the other 62.2% were influenced by other variables which were not examined in this study.

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