Jurnal Akuntansi
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.
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164 Documents
<![CDATA[Pengaruh Struktur Kepemilikan, Kinerja Keuangan, dan Ukuran Perusahaan terhadap Financial Restatement ]]>
<![CDATA[Yulina Fransisca Nugroho]]>;
<![CDATA[Lindrawati Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i2.2327
<![CDATA[Financial statements contain useful information for stakeholders regarding the company’s financial condition and are used as the basis for decision making. Therefore, financial statements must prepared appropriately, high quality and reflect the actual conditions of the company so that they can be relied on for users of financial statements. Financial restatements are presented on accrual basis so it can increase manager’s flexibility in recording economic events. This flexibility can cause misstatement of information in the financial statements caused by changes in accounting required by accounting standards and indications of management fraud to act opportunistically, causing the company to undertake financial restatements. Therefore, the aim of this study is to examine and analyze the effect of ownership structure, financial performance, and company size on financial restatement. The object of research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the research period 2014-2018. The results showed that the ownership structure in the form of managerial ownership and institutional ownership had no effect on financial restatement, while foreign ownership had a negative effect on financial restatement. Financial performance in the form of profitability, leverage, and activities has no effect on financial restatement. Company size has a positive effect on financial restatement.]]>
<![CDATA[Analisis Kebijakan Dividen Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Pada Periode Expansi Industri ]]>
<![CDATA[Pandu Adi Cakranegara]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i2.2373
<![CDATA[Dividend decisions in the company affect investor expectations and in turn affect the value of the company. Therefore, dividend decision is a matter of concern to management. In the 2016 to 2019 period, Indonesia's food and beverage industry experienced growth. This study examines the factors that influence the dividend policies of food and beverage companies in Indonesia in the 2016 to 2019 growth period. These factors are profitability, liquidity and leverage. Furthermore, the moderating variable, namely sales growth, is used to see whether sales growth affects profitability and subsequently affects dividend policy. The method used in this research is multiple linear regression using panel data. The selected sample uses purposive sampling to find companies that consistently provide dividends that come from profits and not from debt or other sources of funds. The findings of this study are that profitability, liquidity and leverage have a significant effect. However, profitability and liquidity do not have a significant positive relationship but have a significant negative relationship. This difference is because when an industry grows, the company invests its funds internally to pursue growth so that the allocation of funds used for dividends is reduced.]]>
<![CDATA[Influence Of Gender Of The Board Of Directors On Firm Performance With The Intensity Of Innovation As Moderate Variable ]]>
<![CDATA[Hidayati Nur Rochmah]]>;
<![CDATA[Hayyu Rachma Annisa]]>;
<![CDATA[Wisudanto Mas Soeroto]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i2.2381
<![CDATA[ABSTRACT This study aims to examine the role of innovation intensity in moderating the influence of board gender on company performance. This study uses quantitative data with data sources in secondary data, which will be processed using SPSS 22 software. This study's population are non-financial companies listed on the Indonesia Stock Exchange for the period 2014-2018 with 690 observations. This study found that board diversity has a positive effect on company performance. The higher the level of board diversity in this case the gender in a board, the higher the level of firm performance. The gender of the board of directors can help in making decisions because there are different perspectives on the discussion. Different perspectives will create a sense of caution which can help prevent risks. Besides, this study also found that the intensity of innovation could strengthen or moderate the effect of board diversity on firm performance. The company's intensity of innovation is higher when there are women on its board of directors. This is because various perspectives are important to be able to provide creative solutions, such as innovation. The intensity of innovation can increase when there is gender diversity on the board of directors to make firm performance increase.]]>
<![CDATA[THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION SYSTEM AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE ]]>
<![CDATA[Ana Mardiana]]>;
<![CDATA[Lukman Lukman]]>;
<![CDATA[Anthony Holly]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i1.1313
<![CDATA[This research aims to determine (1) the influence of the modernization tax administration system on taxpayer compliance in the KPP Pratama Makassar Utara, (2) the influence of tax knowledge on taxpayer compliance in the KPP Pratama Makassar Utara. The research data obtained from the questionnaire (primary) were distributed to the taxpayer in the KPP Pratama Makassar Utara. The sample was determined by using purposive sampling with a sample size of 97 respondents. Further data have been obtained, tested by using multiple linear regression analysis. The results of the hypothesis test prove that e-SPT impacts the positive of taxpayer compliance, which means the higher the implementation of e-SPT, the higher the taxpayer compliance. E-Faktur impact on the positive of the taxpayer compliance, which means the higher the implementation of e-faktur, the higher the taxpayer compliance and tax knowledge impact on positive of the taxpayer compliance which means the higher the tax knowledge the higher the taxpayer compliance]]>
<![CDATA[THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH SYSTEMATIC RISK AS A MEDIATION VARIABLE ]]>
<![CDATA[Anthony Holly]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Ana Mardiana]]>;
<![CDATA[Anita Holly]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i1.2605
<![CDATA[This research is aimed to investigate the impact of sustainability report to firm value with systematic risk as mediating variable. Sample of this research are companies listed in Indonesia Stock Exchange (IDX) as sample in 2016-2018. Sample selected by purposive sampling method gathered from companies which disclose their financial report and sustainability report in a row, taht gathered 3 years periode are 63 sample. Using path analysis as reseach method. The study results show sustainability report has negative and significant effect to systematic risk. Sustainability report has negative and no significant effect to firm value and systematic risk mediates the effect of sustainability report to firm value.]]>
<![CDATA[THE EFFECT OF THE EXISTENCE OF WOMEN BOARD OF DIRECTORS IN THE BOARD OF DIRECTORS ON ACCURAL EARNINGS MANAGEMENT ]]>
<![CDATA[Jessica Jusup]]>;
<![CDATA[Elfina Astrella Sambuaga]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i1.2705
<![CDATA[The purpose of this study was to examine whether there is an effect on the presence of women on the board of directors and the percentage of women directors on accrual earnings management behavior. This research begins with the assumption that the presence of women on the board of directors and the percentage of women board of directors can reduce the occurrence of earnings management practices, by taking samples using companies that are included in LQ 45 during 2016-2020, so the number of observations is 115, and using purposive sampling as a data collection technique. Based on the two proposed hypotheses, the existence of female directors has a negative effect on accrual earnings management behavior and the percentage of female directors has a negative effect on earnings management behavior. Therefore, the results of the study show that the presence of women on the board of directors has a negative effect on earnings management, while the percentage of female directors has a positive effect on earnings management.]]>
<![CDATA[THE INFLUENCE OF SUSTAINABILITY IMPLEMENTATION (PROFIT, PEOPLE, PLANET) ON FINANCIAL PERFORMANCE OF COMPANIES IN SRI-KEHATI INDEX ]]>
<![CDATA[Uriel Kafka Lungguran]]>;
<![CDATA[Sumani Sumani]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i1.2871
<![CDATA[Triple bottom line is a framework concept that take notice to economic performance which can be seen on profitability, social care performance, and empowerment of environmental biodiversity performance. The purpose of this research is to examine and explain the effect of 3P (profit, people, planet) on abnormal return.This research uses secondary data which is obtained from Indonesian Stock Exchange (IDX). The population of this research can be counted 25 companies that listed in SRI-KEHATI Index on 2016-2019 period and were taken 17 companies that fulfill the criteria. With the result that the sample of this research can be counted 64 data. The research method uses descriptive statistic analysis, classic assumption test, and multiple linear regression by using Statistic Package for Social Science (IBM SPSS Statistic 25th version) to proceed data.The research result indicates that there is a significant with negative effect on planet variable as independent variable on abnormal return as dependent variable. Furthermore, there is no significance indicate by profit variable and people variable as independent variable on abnormal return as dependent variable.]]>
<![CDATA[THE INFLUENCE OF CORPORATE GOVERNANCE AND PROFITABILITY ON THE SOLVENCY ACHIEVEMENT OF THE INSURANCE INDUSTRY ]]>
<![CDATA[Indira Januarti]]>;
<![CDATA[Thifal Suci Khairunnisa]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i1.2899
<![CDATA[This study aims to discuss the effect of corporate governance and profitability on the solvability rate of general insurance companies and life insurances companies in Indonesia. The variables used in this study are the dependent variable (solvability rate) and independent variable (board of commissioners, independent commissioners, board of directors, and profitability). The population in this study is general insurance companies and life insurance companies listed on the Insurance Directory of Otoritas Jasa Keuangan in the period 2017--2019. Based on criteria, samples obtained were 213 for the three years obtained (2017--2019). The analytical method used in this study is multiple regression with SmartPLS software. This study indicates that board of commissioners and profitability have a significant positive effect on the solvability rate]]>
<![CDATA[DAMPAK STRATEGI PERTUMBUHAN INTERNAL DAN EKSTERNAL TERHADAP KINERJA PERUSAHAAN PASCA IPO ]]>
<![CDATA[Gracella Prisilla]]>;
<![CDATA[Irenius Dwinanto Bimo]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i1.3272
<![CDATA[Manajemen perlu menentukan strategi yang tepat untuk menggunakan dana dari investor untuk meningkatkan kinerja perusahaan. Strategi ini meningkatkan kapasitas kegiatan internal atau eksternal. Peningkatan intensitas pemasaran dan belanja modal merupakan kegiatan internal, sedangkan kegiatan eksternal adalah melakukan investasi pada perusahaan lain. Penelitian ini bertujuan untuk menganalisis pengaruh strategi pertumbuhan internal dan eksternal terhadap kinerja perusahaan pasca Penawaran Umum Perdana (IPO). Pengujian hipotesis menggunakan regresi balanced panel data dengan model random-effect. Metode pemilihan sampel adalah purposive sampling. Hasil penelitian menunjukkan bahwa belanja modal berpengaruh positif terhadap kinerja perusahaan pasca IPO. Strategi pertumbuhan internal lainnya, seperti intensitas pemasaran dan strategi pertumbuhan eksternal, tidak mempengaruhi kinerja perusahaan. Hasil penelitian menyiratkan bahwa penggunaan dana dari investor untuk meningkatkan kapasitas perusahaan melalui belanja modal dapat meningkatkan kinerja dibandingkan dengan kegiatan pemasaran dan investasi di perusahaan lain.]]>
<![CDATA[THE MODEL CONSTRUCTION OF OECD BASE EROSION PROFIT SHIFTING ACTION PLAN 12TH TO ACHIEVE TAX PLANNING TRANSPARENCY ]]>
<![CDATA[Andang Wirawan Setiabudi]]>;
<![CDATA[Christianus Yudi Prasetyo]]>;
<![CDATA[Jesslyn Huberta Tanada]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i2.2875
<![CDATA[This study presents ideas about the construction of policies under the authority of the Directorate General of Taxes (DGT) in response to recommendations issued by the OECD regarding how to deal with aggressive tax planning related to the current era of globalization. The tax avoidance practice is known as the Base Erosion and Profit Shifting (BEPS) which is allegedly rampant by taxpayers (WP), especially for the Multi National Company (MNC). The impact of the BEPS practice is the loss of state revenues experienced by almost every country, especially developing countries. This is a major concern for developing countries because tax revenues are an important component of government revenues to encourage development. The OECD BEPS action plan issued at the G20 meeting in Moscow Russia in July 2013 had 15 action plans. In this case, the Indonesian Government has not implemented all the recommendations for the OECD BEPS action plan. One recommendation that has not been made is the OECD BEPS action plan 12 concerning Mandatory Disclosure Rules (MDR). MDR here is about the disclosure of the company's strategies regarding tax planning. This is necessary because there must be tax planning transparency carried out by WP. This condition is closely related to Human Activity Systems, which are purposeful activities. Therefore the writer studied it with an action-based Soft Systems Methodology (SSM) approach with the category of research interest. Keywords: BEPS, aggressive tax planning, mandatory disclosure rules, action-based SSM, research interest]]>
