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JOURNAL OF APPLIED ACCOUNTING AND TAXATION

JAAT
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Published by Politeknik Negeri Batam

ISSN : 25489925 EISSN : - DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.

Arjuna Subject : -

Articles 162 Documents

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The Impact of Work Life Policies, Empowerment, Training and Development and Job Satisfaction on Employees Performance with Mediation Organizational Citizenship Behavior (OCB) Arif Darmawan; Theresia Sinaga
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Human resources is a company’s very valuable asset that should always be kept level of OCB to improve their performance. The purpose of this study to determine the impact of work life polices, empowerment, training and development, job satisfaction on employee performance with OCB as mediation variable in using 140 permanent lectures majoring in management and economics in Batam as respondents. The data analysis technique used is multiple regression analysis, path analysis and Sobel test to test the effect of intervening variable. This study found that OCB can indirectly affect the relationship between work life polices, empowerment, training and development, job satisfaction on employee performance. This result illustrate that the performance of employees will increase as improved OCB, so it is important for the company to pay more attention to the work life polices, empowerment, training and development, job satisfaction so that the employee’s satisfaction is always maintained.

Pengaruh Manajemen Laba dan Tax Avoidance terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi Nanik Lestari; Selvy Agita Ningrum
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini dilakukan untuk meneliti pengaruh manajemen laba dan tax avoidance terhadap nilai perusahaan dengan kualitas audit sebagai variable moderasi. Pengukuran manajemen laba dilakukan dengan menggunakan Discretionary Accrual dengan menggunakan model Jones dimodifikasi, tax avoidance dengan menggunakan Effective Tax Rate (ETR) dan kualitas audit diukur menggunakan variabel dummy yaitu penggolongan auditor KAP Big Four dan auditor KAP Non-Big Four. Sampel yang digunakan dalam penelitian ini adalah 365 perusahaan yang sudah terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 dan khusus untuk variable tax avoidance periode yang digunakan tahun 2006-2015.. Berdasarkan hasil hipotesis dalam penelitian ini, menunjukan bahwa (1) manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan, (2) tax avoidance berpengaruh signifikan negatif terhadap nilai perusahaan, (3) variabel moderasi kualitas audit tidak mempengaruhi hubungan manajemen laba terhadap nilai perusahaan, (4) variabel moderasi kualitas audit tidak mempengaruhi hubungan tax avoidance terhadap nilai perusahaan.

The Impact of Cash Conversion Cycle on Firm Profitability of Retail Companies Ade Rizky; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this study is to investigate the impact of Cash Conversion Cycle on firm profitability of retail companies listed in the Indonesian Stock Exchange for the period of 2012-2015.This study use purposive sampling; therefore the data includes is 76 observations covering 19 firms in 4 years period. The hypothesis testing is using panel data regression. The result shows that CCC has negative effect to firm profitability. The short cycle of CCC will increase firm profitability. Firm size and firm age as control variables do not have significant effect on firm profitability. This study limits to Indonesia’s retail company.

Pengaruh Inventory Conversion Period, Average Collection Period, Payables Deferral Period dan Cash Conversion Cycle terhadap Profitabilitas Perusahaan Adi Irawan Setiyanto; Septian Bayu Aji
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini bertujuan untuk menguji pengaruh manajemen modal kerja terhadap profitabilitas perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Setelah dilakukan pengambilan sampel, total perusahaan yang didapat sebesar 59 perusahaan yang menjadi sampel pada penelitian ini. Pengaruh variabel independen seperti inventory conversion period, average collection period, payables deferral period dan cash conversion cycle perusahaan terhadap return on assets diteliti dengan metode analisis data panel. Hasil penelitian ini menunjukkan inventory conversion period dan average collection period berpengaruh negatif dan signifikan terhadap profitabilitas. Payables deferral period dan cash conversion cycle tidak berpengaruh terhadap profitabilitas. Penelitian selanjutnya sebaiknya menggunakan variabel independen lain yang mungkin mempengaruhi profitabilitas perusahaan, selain itu pengukuran profitabilitas perusahaan juga dapat diproksikan dengan rasio lain.

The Dividend Tax Effect on Share Price on Companies in Indonesia Stock Exchange Ely Kartikaningdyah; Dudi Aditya
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this research is to analyze the effect of tax dividend on share price. The research was conducted for non-financial firms on Kompas 100 category listed on the Indonesia Stock Exchange period 2007 to 2014. In this research share price is measured by price earning ratio, tax dividend by tax rate on Indonesia Tax Law, and dividend policy by dividend payout ratio. Analysis of panel data with random effect model was used to analyze the influence of independent variable and the dependent variable. The result of this study indicate that the tax dividend has an effects to the share price with controlled by dividend policy.

The Effect of Working Capital Turnover and Profitability of Inventory Turnover Manufacturing Companies Listed in Indonesia Stock Exchange Seto Sulaksono Adi Wibowo; Eni Rohyati
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This research is to explain the relationship working capital turnover and inventory turnover on the level of profitability of manufacturing as well as how big the effect of working capital turnover and inventory turnover on the profitability of company. The effect the relationship between working capital turnover and inventory turnover on profitability (ROA) companies. Sample collection technique using purposive sampling method. Analysis of data using multiple linear regression. This study with multiple tested with multiple regression analysis , t-test, and test the coefficient of determination. Data used in this research is secondary data bay using the financial statement in the Indonesia Stock Exchange on 30 sample of company manufacturing period 2012-2014. The result of this study and discussion, it can be concluded that the working capital turnover indicator negative influence on profitability while inventory turnover indicator positive effect on profitability of the company manufacturing 2012-2014 period.

Calculation of Income Tax (VAT) Agency 2014 in the International Hotel by Law Number 36/2008 Ferdila Idha
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This research was conducted at international hotel that has a gross circulation above Rp4.8 M. Goal is research to calculate the income tax body in accordance with the regulations of the law No. 36 year 2008. In this study researchers using the method descriptive that is calculation and calculation procedures of the Agency in accordance with the income tax regulations that the Government Law No. 36/2008. The results of this study the authors can present a paper containing about the procedures of tax calculations in accordance with the regulations.

The effect of Good Corporate Governance and Audit Quality on the Quality of Earning Lasma Tiurmaida Aritonang
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The study examined the effect of corporate governance and audit quality on the quality of earnings. Corporate governance with board diversity is measured from the aspect of age and educational background members of the board of directors. Audit quality is measured based public accounting firm that audited by a big four firm/non-big four. The study measures the quality of earnings with discretionary accruals. This study used a sample of 160 non-financial companies listed on the Stock Exchange in 2010-2013, bringing the total observation in this study was 640 samples. The results provide empirical evidence that the age member of the board of directors does not affect the quality of earnings, a background study also does not affect the quality of earnings. Quality audits also show the results do not affect the quality of earnings.

Acceptance Procedure and Storage of Goods Inventory at Swiss-Belhotel Harbour Bay Batam Anjelina Anjelina; Muhammad Amri
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307256

The final task is done in Store Keeper Swiss-Belhotel Harbour Bay Batam. The company is engaged in hotel services and pariwisata.Penelitian aims to determine how the application procedure goods receipt and storage of supplies made by Swiss-Belhotel Harbour Bay. What is the cause of the acceptance procedures and storage of supplies were inadequate, and how the solutions to overcome them. The method used in this study were interviews with those involved in the reception and storage of goods procedure to fix the flowchart. The evaluation of the reception and storage procedures are good enough, it's just still a lack of employees in the department storage/ warehouse and separation of functions between departments Receiving and Store Keeper that there are functions for control duties effectively in the work.

The Effect of Workload on Employee Performance with Burnout as a Mediation Variable Arie Fajriani; Dovi Septiari
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307258

This research is motivated by the many previous studies that examined on the workload and performance of the employees, but not mediated by burnout of employees, so the purpose of this study was to determine and analyze whether burnout mediates the effect of workload on employee performance. This study used a questionnaire which would then be distributed to the employees who work in the manufacturing company in Batam. Population of manufacturing company in Batam is 276 companies. Sampling method using slovin formula, so that the samples used were 163 manufacturing companies in Batam. The study found that burnout mediates most of the effect of work load on employee performance.

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