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INDONESIA
Jurnal Akuntansi
Published by Universitas Katolik Indonesia Atma Jaya
ISSN : 19788029     EISSN : 25809792     DOI : -
Core Subject : Social,
Social Sciences
Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol 17 No 1 (2023): Jurnal Akuntansi" : 6 Documents clear
PENGARUH STRUKTUR KEPEMILIKAN DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL: For Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2015-2020 Netta Algina Yudhianie; Ade Imam Muslim
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3294

Abstract

The purpose of this study was to determine the effect of ownership structure and growth opportunities on the capital structure of manufacturing companies listed on the Indonesia Stock Exchanged (IDX) in 2015-2020. The ownership structure used is managerial ownership, institusional ownership, foreign ownership, independent commissioner, and audit committee. Meanwhile, growth opportunity is measured using GROWTH, namely the total asset of the current period minus the total asset of the previous period and divided by the total assets of the previous period. This research was conducted using quantitative methods with a descriptive and verificative approach, while the population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The number of samples used is 13 companies that are members of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020, using a purposive sampling technique. The result of research conducted with a significant level of 5% indicated that the ownership structure and growth opportunity variables simultaneously significant effect on capital structure by 93.7% and the remaining 6.3% is influenced by other factors. Partially managerial ownership, institusional ownership, audit committee, and growth opportunity have a significant and significant effect on capital structure, while foreign ownership and independent commissioners has no significant effect on capital structure.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN RASIO PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TERBUKA YANG TERCATAT DALAM INDEKS SRI KEHATI DI BEI PADA PERIODE 2010 - 2020 Y.B. Suhartoko; Leonardus Herjuno Perwiro
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3318

Abstract

This study aimed to analyze the influence of CSR on CVs, analyze the influence of profitability on and analyze the influence of profitability as a moderation variable on the relationship between CSR and CV. This study used a data analysis panel of 9 issuer companies in the SRI-Kehati index from 2010 to 2020. In this study, partial CSR could not influence the CV. The results showed that when interacting with CSR, ROE will affect the relationship between CSR and CV significantly and positively. In other words, it can also be concluded that profitability (ROE) can moderate the relationship between CSR and CV. Thus, CSR does not directly affect the CV; other supporting factors such as ROE are needed to influence CSR to affect the CV.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA TATA KELOLA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Mega Utami; Yohanes Yohanes
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3478

Abstract

This study aims to examine the effect of the variables of independent commissioners, audit committees, corporate social responsibility, profitability, firm size, leverage, institutional ownership on tax avoidance. The object of research is manufacturing companies listed on the IDX from 2018 to 2020. The study uses a purposive sampling method in selecting the sample, consisting of 32 companies listed on the IDX from 2018 to 2020 and total of 96 research sample data. Multiple linear regression model was used as a method of data analysis. The results show that independent commissioners, audit committees, corporate social responsibility, firm size, leverage, and institutional ownership have no effect on tax avoidance, while profitability has an influence on tax avoidance. Companies do tax avoidance because the amount of tax borne is based on the amount of profit earned, making the company have the opportunity to do tax planning to reduce the amount of tax liability.
PENGARUH KEKAYAAN DAERAH, PENDAPATAN PERKAPITA, JUMLAH PENDUDUK, DAN TINGKAT PENDIDIKAN TERHADAP PUBLIKASI LAPORAN KEUANGAN PEMERINTAH DAERAH Vivit Mariasari
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3728

Abstract

The management of the Local Government website as a means of realizing transparency and accountability in Indonesia has not been fully carried out optimally, where only about 49.58% of regency/city governments in Java island publish financial reports on the internet. This research aims to examine the factors that influence the desire of local governments to publish financial statements on the internet. The independent variables used in this study are Regional Wealth proxied by Total Assets, Per capita Income proxied by GRDP Per capita, Population Number, and Education Level proxied by the average length of schooling index. The object of research used in this study is the Regency/City Government in Java Island during the 2018-2021 period. The determination of samples in this study uses the puposive sampling method, which is the determination of samples using certain criteria. The number of samples in this study was 59 samples, out of 119 existing populations. The research method used in this study is the panel data regression analysis method. The panel data regression method was used because the data used in this study consisted of time series data and cross section data. The results showed that variables of regional wealth, population and level of education had a positive and significant influence on the publication of local government financial statements. Meanwhile, the variable per capita income does not have a significant influence on the publication of local government financial statements.
PENGARUH MOTIVASI, GENDER, SELF EFFICACY, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT BERKARIER MENJADI AKUNTAN PUBLIK, KONSULTAN PAJAK DAN BANKIR Fashihanin Kaulika Ulma; Khanifah Khanifah; Sri Retnoningsih
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3868

Abstract

This study aims to determine whether Motivation, Gender, Self-Efficacy, and Labor Market Considerations partially and simultaneously affect the career interests of accounting students at Wahid Hasyim University Semarang as public accountants, tax consultants and bankers. This study uses quantitative data with a sample of 100 students as respondents. Sampling using purposive sampling technique. The type of data used is primary data. Data analysis using Statistical Package Social Science (SPSS) version 16. The results of this study parcial that Motivation has a positive and significant effect on career interest as a public accountant, tax consultant and banker. In addition, Gender has a positive and significant effect on interest in a career as a public accountant, tax consultant and banker. Self-efficacy has a positive and significant effect on. career. interest as a public accountant, tax consultant and banker. .Labor Market considerations have a positive and significant impact on career interest in becoming a public accountant, consultant and banker. The results .of the research simultaneously and together also show that Motivation, Gender, Self-eEficacy and Labor Market .Considerations have a positive and significant effect on .career interest as a public accountant, tax consultant and banker.
PENGARUH INOVASI TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI ENERGI DI INDONESIA Wenny Chandra; Sumani Sumani
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.4331

Abstract

Sustainability is an important issue that continues to be intensified through various activities such as CSR and green investment. This study aims to examine, review, and explain the effect of innovation on the profitability of energy industry companies through the mediation of CSR and green investment activities. The data used in this study are secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study were 76 energy industry companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Of this population, 24 energy industry companies met the research criteria. Data processing was carried out through SmartPLS software version 3.2.9. Testing is done through the inner model test which aims to test the relationship between exogenous variables and endogenous variables using the coefficient of determination (R2), predictive relevance (Q2), effect size (F2), and hypothesis testing (t-stat and p-value). The results showed that there was no significant effect of innovation on CSR, green investment, and profitability as dependent variables. In addition, there is no significant effect of CSR and green investment as independent variables on profitability. Finally, there is no significant effect of innovation on profitability through the mediation of CSR and green investment.

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