Jurnal Akuntansi
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
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<![CDATA[Kepatuhan Wajib Pajak Dalam Implementasi e-Faktur Dengan Pemahaman Internet Sebagai Efek Moderasi ]]>
<![CDATA[Nandia Ega Pratama]]>;
<![CDATA[Gideon Setyo Budiwitjaksono]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2366
<![CDATA[Taxpayer compliance is a condition where taxpayers carry out all their tax obligations and rights in formal and material forms. The purpose of this study was to analyze the effect of the Electronic Tax Invoice Application on Corporate Taxpayer Compliance which is moderated by Understanding the Internet. This type of research is descriptive quantitative. The sample in this study was 98 taxable entrepreneurs (PKP) who were active in KPP Pratama Surabaya Rungkut as many as 98 respondents using the calculation of Slovin. The analysis technique in this research is using Partial Least Square analysis. The results of the analysis in this study prove that e-Invoice Reporting has a significant effect on corporate taxpayer compliance. The results of the analysis also prove that understanding of the internet cannot moderate the relationship between e-invoice reporting and corporate taxpayer compliance. Taxable entrepreneur (PKP) at KPP Pratama Surabaya Rungkut complained if they didn’t understand the internet so they came to the KPP Pratama office.]]>
<![CDATA[IMPRESI CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP HARGA SAHAM ]]>
<![CDATA[Novi Budi Setiyanti]]>;
<![CDATA[Gusganda Suria Manda]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2436
<![CDATA[Investasi kian mengalami pertumbuhan positif tak terkecuali dalam bentuk saham yang seiring berjalannya waktu semakin bertumbuh dan tentu berdampak pada harga saham. Penelitian ini diadakan dengan tujuan mengetahui apakah likuiditas, solvabilitas dan profitabilitas berperan dalam fluktuasi harga saham. Delapan Belas perusahaan yang terdaftar di BEI dan masuk dalam kategori subsektor makanan dan minuman ditetapkan sebagai populasi dan menggunakan teknik purposive sampling untuk menghasilkan sampel. Metode penelitian yang digunakan ialah metode kuantitatif menggunakan analisis regresi linear berganda dengan bantuan aplikasi perangkat lunak SPSS versi 16 sebagai alat untuk pengolahan data. Penelitian ini menghasilkan temuan diantaranya yakni current ratio yang mencerminkan likuiditas memiliki pengaruh signifikan atas harga saham, debt to equity ratio sebagai solvabilitas tidak mempengaruhi pada harga saham, return on asset yang menggambarkan profitabilitas berdampak signifikan akan harga saham. Sedangkan berlandaskan Hasil Uji F didapatkan hasil bahwa ketiga variabel independen dalam penelitian ini secara simultan memiliki pengaruh signifikan terhadap variabel dependen.]]>
<![CDATA[Pengaruh Good Corporate Governance, Kualitas Audit dan Prior Audit Opinion Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Jasa Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Sri Nor Wulandari]]>;
<![CDATA[Dwi Risma Deviyanti]]>;
<![CDATA[Ibnu Abni Lahaya]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2382
<![CDATA[Penelitian ini bertujuan untuk menguji faktor-faktor yang memengaruhi opini audit going concern. Faktor-faktor yang diuji dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, proporsi komisaris independen, kualitas audit dan prior audit opinion. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data penelitian yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Sampel yang digunakan adalah perusahaan jasa sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Berdasarkan hasil purposive sampling diperoleh 24 perusahaan yang memenuhi kriteria sampel. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Berdasarkan hasil uji analisis regresi logistik menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, proporsi komisaris independen, kualitas audit dan prior audit opinion tidak berpengaruh terhadap penerimaan opini audit going concern. Kata Kunci: Opini audit going concern, kepemilikan institusional, kepemilikan manajerial, proporsi komisaris independen, kualitas audit, prior audit opinion.]]>
<![CDATA[Analisis Pengaruh Program Laku Pandai terhadap Pertumbuhan Dana Pihak Ketiga (DPK) ]]>
<![CDATA[Taufiq Andre Setiyono]]>;
<![CDATA[Sri Suharti]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2015
<![CDATA[Based on the Financial Literacy and Inclusion Survey of 250 million Indonesians, the level of financial literacy has only reached 29,70%. The public has not used financial services, especially banking due to limited access from the bank, which will know the administrative costs, and the requirements are considered complicated. However, on the other hand, banking as an intermediary institution is required to provide adequate service access that can be easily accessed by all type of society. This program aims to absorb funds from people who have not been reached by bank offices, so that rural communities can enjoy financial service facilities without having go to the bank. The purpose of this research is to obtain empirical evidence of the effect of Laku Pandai program’s to the funds collected from people (third party funds). In this research, the data used secondary data sourced from IDX. Data collected by documentation is recording documents related with this research, as well as literature study is reviewing the various of literatures that support this research. The data analysis technique used quantitative methods. Tabulation and statistical analysis technique used different test analysis technique t-test.]]>
<![CDATA[PENGARUH BUDAYA BISNIS MASYARAKAT ,LITERAIS KEUANGAN, SELF EFFICACY DAN LINGKUNGA KELUARGA TERHADAP MINAT BERWIRAHUSAHA DI KOTA YOGYAKARTA ]]>
<![CDATA[Srilestari Grensi Woli]]>;
<![CDATA[Dewi Kusuma Wardani]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2192
<![CDATA[This study aims to examine the positive influence of community business culture on the interest in community entrepreneurship in Yogyakarta City; to test the positive influence of finance on the interest in entrepreneurship in the city of Yogyakarta; to test the positive effect of self efficacy on the interest in entrepreneurship in the city of Yogyakarta; and to test the positive influence of the family environment on the entrepreneurial interest in the community in Yogyakarta City. This type of research is quantitative research, namely empirical research where the data is in the form of numbers or something that can be calculated. When viewed from the research objectives, this research includes causal associative research, which is research that aims to see the influence between one variable and another. The sample taken in this study is the entrepreneurial community in the city of Yogyakarta with a total of 97 people. Data analysis using multiple linear regression analysis. The results showed that culture has a positive effect on the interest in entrepreneurship in the city of Yogyakarta; Financial literacy has a positive effect on people's interest in entrepreneurship in Yogyakarta City; self-efficacy has a positive effect on the interest in entrepreneurship in the city of Yogyakarta; and the family environment has a positive effect on the interest in entrepreneurship in the city of Yogyakarta.]]>
<![CDATA[Pengaruh Sertifikat Bank Indonesia Syariah, Jumlah Uang Beredar Dan Inflasi Terhadap Indeks Saham Syariah Indonesia ]]>
<![CDATA[Umu Kulsum]]>;
<![CDATA[Ibram Pinondang Dalimunthe]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2274
<![CDATA[This research aims to determine the macroeconomic variables of Bank Indonesia Sharia Certificate, Amount of Money In Circulation and Inflation on Indonesia Sharia Stock Index. The object in this study is the Indonesian Sharia Stock Index from January 2014 to December 2018. The method used in this study is a multiple linear regression analysis method. From the results of the hypothesis test simultaneously (test F) of Bank Indonesia Sharia Certificate, The Amount of Money Supply and Inflation has a joint (simultaneous) effect on the Indonesian Sharia Stock Index for the period 2014-2018. Based on the partial hypothetical test results (t test) on the Syraiah Indonesia Stock Index shows that the variable Certificate of Bank Indonesia Syariah and the Amount of Money In Circulation affect the Indonesian Sharia Stock Index. Meanwhile, inflation variables have no effect on Indonesia's Sharia Stock Index.]]>
<![CDATA[ANALISIS PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI : PERBANDINGAN EMPAT MODEL PREDIKSI (Model Springate’s, Model Model Zmijewski, Model Taffler Dan Model Altman Z-Score) ]]>
<![CDATA[Siti Maisyarah Sakmah]]>;
<![CDATA[Slamet Haryono]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2211
<![CDATA[The purpose of conducting this research is a first step to find out the difference in model bankruptcy prediction in manufacturing sector companies with several models of bankruptcy analysis namely springate model model, Zmijewski model, Taffler model and Altman Z-Score model, and researchers will try to do an analysis of bankruptcy calculation, in order to provide a result that shows the most appropriate bankruptcy prediction model for the accuracy of the four models. this study tried to test existing manufacturing companies in IDX with a research period starting from 2015-2019. Data calculations are used with data analysis techniques in accordance with the formula of each ratio in accordance with the bankruptcy prediction model used by researchers. The results showed that there was a difference from each bankruptcy prediction using the Springate model, Zmijewski model, Taffler model and Altman model. And there are three bankruptcy prediction models that have a high accuracy rate of 100% namely the Springate model, Taffler Model and Altman model. While the Zmijewski model has a low level of accuracy compared to others. Keyword: Bankruptcy, Model Springate, Model Zmijewski, Model Taffler and Model Altman Z-Score]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP KUALITAS LABA (STUDI BANK-BANK SHARIA DI ASIA TENGGARA) ]]>
<![CDATA[Warsito Kawedar]]>;
<![CDATA[Fitrarena Widhi Rizkyana]]>;
<![CDATA[Rr. Sri Handayani]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2387
<![CDATA[This study aimed to analyze the influence of audit committee characteristics (size, independence, expertise, the former audit partner, and gender diversity) on quality of earnings. External auditor roles as moderating variable. This research was conducted at Islamic banks in Southeast Asia in the period 2012-2017. There were 152 samples in this study obtained through purposive sampling technique. The analysis technique used to test hypotheses is the absolute difference value model. The results of this study found evidence that the size of the audit committee, the independence of the audit committee, and the former audit partner has a positive influence on earnings quality. The audit committee's expertise does not have an effect on earnings quality, and the audit committee's gender diversity has a negative influence on earnings quality. Meanwhile, the external auditor only moderates the relationship between gender diversity committee audit on the quality of earnings.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI UMKM TIDAK MENERAPKAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP (STUDI KASUS PADA DUSUN KEREP, KELURAHAN PANJANG, KECAMATAN AMBARAWA) ]]>
<![CDATA[Melinda Dwi Lestari]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2151
<![CDATA[Pengetahuan akan penyusunan laporan keuangan sesuai standar akuntansi sangat penting bagi UMKM. Penelitian ini dilakukan bertujuan untuk mengetahui kondisi UMKM di daerah tersebut; mengetahui faktor yang mempengaruhi para pelaku usaha tidak menerapkan penyususan akuntansi, mengetahui kendala apa yang dialami apabila menerapkan penyusunan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan UMKM Dusun Kerep Kelurahan Panjang Kecamatan Ambarawa Kabupaten Semarang sebagai media penelitian. Cara pengumpulan data yang dipakai ialah dengan wawancara dan observasi. Hasil penelitian ini menunjukkan bahwa UMKM di daerah tersebut belum menerapkan penyusunan laporan sesuai standar yang ada. Mereka menganggap bahwa hal itu akan membuat rumit apabila diterapkan. Para pelaku usaha mengatakan bahwa pendidikan mereka yang rata- rata rendah dan tidak ada sosialisasi dari pihak pemerintah juga menjadi hambatan dalam penyusunan laporan akuntansi sesuai standar. Selain itu, para pelaku juga belum memanfaatkan teknologi secara maksimaljuga menjadi pemicu UMKM di Dusun Kerep belum menerapkan penyusunan laporan keuangan sesuai SAK ETAP.]]>
<![CDATA[Pengaruh Tekanan Waktu, Pengalaman, Kepribadian, dan Skeptisisme Profesional terhadap Kemampuan Auditor Mendeteksi Kecurangan ]]>
<![CDATA[Nur Maulidah]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v9i1.2418
<![CDATA[This research was conducted to find out the factors that affect the fraud detection ability of auditors, namely factors of time pressure, experience, personality, and professional auditor skepticism. Auditors who work at KAP Surabaya are the population used by purposive sampling of 60 auditors. This research is a quantitative type research with the help of multiple linear regression analysis tools with dummy variables. Primary data with the distribution of online and offline questionnaires is a type of data from research. The results showed that time pressure and professional skepticism had a significant effect on the ability to detect fraud, while the auditor experience and personality variables did not significantly influence the ability to detect fraud.]]>
