Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
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<![CDATA[Pengaruh Financial Distress Dan Ukuran Kap Terhadap Kualitas Audit ]]>
<![CDATA[rizqa rahman]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2351
<![CDATA[Business processes and accounting standards are becoming more complex. The role of public accountants is not optimal in detecting and preventing business continuity problems. The audit opinion has not been able to show the actual condition of the company. Whereas, high quality audits can provide good information in decision making by management, creditors, or investors. This study aims to examine whether using Big 4’s audit service are more excellent than others. Sample in this study is Indonesia State Owned Enterprises that listed in Indonesia Stock Exchange from 2015 to 2018. We use regression test and t- test as analyses technique. We finds that Big 4 have delivered better audit quality than others.]]>
<![CDATA[Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money ]]>
<![CDATA[Listya Sugiyarti]]>;
<![CDATA[Desiana]]>;
<![CDATA[Sri Nitta Crissiana Wirya Atmaja]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2394
<![CDATA[The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data is quantitative data. The data collection method used is the questionnaire method. The sampling technique of 100 individual taxpayers use purposive sampling. For Data processing usage is Statistical Package for Social Science. The results of the study indicate that system justice has a negative effect on tax evasion, distrust to fiscus influences on tax evasion, while the love of money infuences tax evasion. Keywords: System Justice, Distrust to Fiscus, Love of Money, Tax Evasion.]]>
<![CDATA[Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien Dan Pergantian Manajemen Terhadap Auditor Switching ]]>
<![CDATA[Mazda Tjahjono]]>;
<![CDATA[Saskia Khairunissa]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2401
<![CDATA[Isu mengenai independensi auditor menjadi isu utama yang muncul akibat dari lamanya seorang auditor memberi layanan audit kepada klien. Untuk dapat meningkatkan kualitas dan independensi auditor memerlukan adanya rotasi auditor. Rotasi auditor ini terkait dengan aktivitas perusahaan untuk melakukan auditor switching. Auditor switching merupakan pergantian Kantor Akutan Publik (KAP) atau auditor yang dilakukan oleh klien perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, financial distress, pertumbuhan perusahaan klien, dan pergantian manajemen terhadap auditor switching. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data yang digunakan diperoleh dari www.idx.co.id. Metode analisis data yang digunakan adalah analisis regresi logistic. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan metode purposive sampling. Hasil penelitian ini menunjukan bahwa opini audit berpengaruh signifikan terhadap auditor switching. sedangkan financial distress, pertumbuhan perusahaan klien, dan pergantian manajemen tidak berpengaruh signifikan terhadap auditor switching.]]>
<![CDATA[Analisa Nilai Perusahaan Pada Perusahaan Sektor Industri Barang Konsumsi ]]>
<![CDATA[Maria Stefani Osesoga]]>;
<![CDATA[Michelle Vanessa]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2524
<![CDATA[The purpose of this research is to obtain empirical evidence about the effect of profitability (ROA), liquidity (CR), firm growth, and capital structure (DER), towards firm value (PBV). Firm value is very important because it reflects on the company’s performance that can affect on investor’s perception towards the company. The sample in this study was selected using the purposive sampling method and secondary data were analyzed using multiple linear regression models. The results of this research are profitability, liquidity, and capital structure have a positive significant effect on firm value. Meanwhile company growth has a negative significant effect on firm value.]]>
<![CDATA[Pengaruh Praktik Pengalaman Lapangan Dan Prestasi Belajar Terhadap Minat Menjadi Guru Akuntansi ]]>
<![CDATA[Wahyu Sholekah]]>;
<![CDATA[Supri Wahyudi Utomo]]>;
<![CDATA[Elly Astuti]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2531
<![CDATA[This study aims to determine the effect of field experience practice (PPL) and learning achievement on interest in becoming a teacher. The population of this study were 96 students of the 2016 Accounting Education Study Program who had taken internship 2 and apprenticeship 3 (PPL) courses. The sampling technique was carried out with saturated samples. The data collection technique was carried out by using a questionnaire and the students' final GPA. The data analysis method used is multiple linear regression. The results showed that Field Experience Practices (PPL) had a positive effect on student interest in becoming teachers and learning achievement had no effect on student interest in becoming teachers. Experience when participating in PPL will make students have insight and knowledge about the world of work so that students know how the real teaching process in class is and can find out how the teacher's activities are at school, this makes students have a high interest in becoming teachers because students are already gain experience and knowledge when participating in PPL activities. Learning achievement does not affect the interest in becoming a teacher because the competencies that are owned are more focused on other professions such as accountants and do not lead to the teaching profession. This can be based on several factors such as motivation, attitudes and interests.]]>
<![CDATA[Tingkat Kecerdasan, Perilaku Belajar, dan Kompetensi Dosen dalam Peningkatan Pemahaman Akuntansi (Sarana Pendidikan sebagai Pemoderasi) ]]>
<![CDATA[Siti Nafisah Azis]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2540
<![CDATA[This research examines the effect of the level intelligence (intellectual intelligence, emotional intelligence, and spiritual intelligence), learning behavior, and competence of lecturers on the level of accounting understanding with educational facilities as moderating variable. The research population was all students majoring in accounting at Politeknik Negeri Ujung Pandang. The sample selection used purposive sampling method that generates total sample of 73 students. This research used primary and secondary data were analyzed using moderation regression analysis with the difference absolute value test. The result of this research showed that intellectual intelligence had a negative effect on the level of accounting understanding. Emotional intelligence and learning behavior had a positive effect on the level of accounting understanding. Spiritual intelligence, competence of lecturers, and educational facilities had no effect on the level of accounting understanding. Educational facilities cannot moderate the effect of the level of intelligence, learning behavior, and competence of lecturer on the level of accounting understanding. Indicators of social skills, being flexible, and practical intelligence influence the level of accounting understanding. This research provides new evidence that educational facilities have not been able to make a real contribution in improving students’ understanding of accounting, both as a main and supporting factor. Keywords: level of intelligence; learning behaviour; competence of lecturer; educational facilities; level of accounting understanding]]>
<![CDATA[The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2723
<![CDATA[This study aims to examine the impact of Financial Distress, Audit Committee, and Firm Size on The Integrity of Financial Statements. The integrity of financial statements can reflect the company's financial performance. The research sample obtained were based on purposive sampling technique, is including 32 consumer goods industry sectors firms listed in Indonesian Stock Exchange over the period of 2013-2017. Sources of research data are annual reports. Data analysis used descriptive statistics, classic assumption tests, estimation models, and panel data regression analysis. The panel data regressions analysis was the methodology employed for verifying the factors that may influence the integrity of financial statements. Based on the results of the Chow test and the Hausman test, the appropriate panel data regression model to be used for this study is the fixed effects model. This study provides empirical evidence that financial distress is negatively associated with the the integrity of financial statements, while audit committee and company size have positive effect on the the integrity of financial statements. Keywords: Financial Distress, Audit Committee, Firm Size, Integrity of Financial Statements.]]>
<![CDATA[The Influence Of The Level Of Tax Awareness And Tax Payment Mechanisms On Buying And Selling Traffic On The Online Shop: PENGARUH TINGKAT KESADARAN PAJAK DAN MEKANISME PEMBAYARAN PAJAK TERHADAP TRAFFIC TRANSAKSI JUAL BELI PADA ONLINE SHOP ]]>
<![CDATA[Putri Intan Permata Sari]]>;
<![CDATA[Fitri Yeni]]>;
<![CDATA[Ramdani Bayu Putra]]>;
<![CDATA[Rosa Citra Dewi]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2828
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan mengestimasi Pengaruh Tingkat Kesadaran Pajak dan Mekanisme Pembayaran Pajak terhadap Traffic Transaksi Jual Beli pada online shop di Kota Padang dengan Tarif Pajak sebagai Variabel Kontrol. Sampel sebanyak 60 UMKM sektor makanan yang melakukan penjualan via Go-Food yang dipilih menggunakan teknik accidental sample. Teknik analisis data menggunakan analisis regresi berganda dan diolah menggunakan program SPSS 21. Berdasarkan hasil uji hipotesis Tingkat Kesadaran Pajak tidak berpengaruh terhadap Traffic Transaksi Jual Beli sedangkan Mekanisme Pembayaran Pajak memiliki penagaruh terhadap Traffic Transaksi Jual Beli pada Online Shop Di Kota Padang. Diharapkan para pelaku UMKM mampu untuk meningkatkan kesadarannya terhadap pajak dan lebih meningkatkan pengetahuannya terhadap pajak, karena dengan begitu akan mempengaruhi tingkat jual beli dan berdampak pada perekonomian masyarakat yang semakin membaik.]]>
<![CDATA[Media Fun Accounting Berbasis Ular Tangga Dalam Upaya Peningkatan Hasil Belajar Materi Akuntansi Jurnal Khusus ]]>
<![CDATA[Serly Olivia Prasmadani]]>;
<![CDATA[Supri Wahyudi Utomo]]>;
<![CDATA[Nur Wahyuning Sulistyowati Nur]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2840
<![CDATA[Penggunaan media pembelajaran yang menarik dapat membantu guru dalam menyampaikan materi pembelajaran tentunya di SMA N 6 Madiun yang sudah menerapkan sistem fullday. Namun, kebanyakan guru masih beranggapan apabila menggunakan media pembelajaran rumit dan memerlukan waktu cukup lama sehingga siswa merasa bosan dalam mengikuti pembelajaran akuntansi. Dari hal tersebut banyak ditemukan siswa yang tidak jauh dari KKM yang di tetapkan sekolah. Maka dari itu guru sebagai seorang pendidik harus pandai dalam mengembangkan media pembelajaran. Tujuan penelitian ini, untuk menguji kevalidan, kepraktisan dan keefektifan media pembelajaran fun accounting berbasis ular tangga dan bagaimana perolehan hasil belajar siswa sebelum dan setelah menggunakan media pembelajaran fun accounting berbasis ular tangga. Model pengembangan yang dalam penelitian ini adalah ADDIE. Sampel yang digunakan yakni kelas XII IPA II SMA Negeri 6 Madiun sebanyak 35 siswa. Teknik pengumpulan data meliputi observasi, wawancara, kuesioner serta tes hasil belajar. Hasil penelitian menunjukkan bahwa media pembelajaran fun accounting berbasis ular tangga dapat dikategorikan ke dalam kriteria valid, praktis dan efektif serta bisa meningkatkan perolehan hasil belajar siswa pada materi akuntansi sub bagian jurnal khusus. Kata Kunci : Media, Fun Accounting, Ular Tangga]]>
<![CDATA[Dividen Payout Ratio Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Abdul Malik]]>;
<![CDATA[Kodriyah]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.5522
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets, Debt to Equity Ratio, Cash Ratio terhadap Dividen Payout Ratio perusahaan sub sektor Logam dan Sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 7 perusahaan. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi melalui www.idx.com berupa annual report perusahaan. Alat analisis yang digunakan untuk pengujian hipotesis adalah SPPS 25. Hasil dari penelitian ini adalah (1) Hasil penelitian menunjukan Return On Assets, secara persial berpengaruh signifikan terhadap Dividen Payout Ratio. (2) Hasil penelitian menunjukan Debt to Equity Ratio, secara persial berpengaruh signifikan terhadap Dividen Payout Ratio. (3) Hasil Penelitian menunjukan Cash Ratio, secara persial tidak berpengaruh signifikan terhadap Dividen Payout Ratio]]>
