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ACCRUALS (Accounting Research Journal of Sutaatmadja)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26145286     EISSN : 26150409     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : -
Articles 111 Documents
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THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION Icuk Rangga Bawono; Rasyid Mustofa; Medika Danang Indanto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.580

Abstract

This study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity and independent personal service. This study use purposive sampling tehnique to collect samples. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Collected data on this study precessed by multiple regression analysis. Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.
THE EFFECTS OF ETHICS,EXPERIENCE,AND MOTIVATION OF AUDITORS ON AUDIT QUALITY AT BPKP NORTH SUMATERA Connie Emia Latercia; Nurhatania Belle Purba; Keumala Hayati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.583

Abstract

This study aims to examine the effect of Auditor Ethics, Auditor Experience and Motivation on Audit Quality at BPKP North Sumatra. In this study, researchers examined the perception of audit quality in BPKP North Sumatra using independent variables, namely Ethics, Experience and Motivation of auditors. The research method used is a quantitative method with multiple linear regression statistical analysis research. The population in this study were all auditors working in the North Sumatra Province BPKP office. The sampling method used was saturated sample, with a total of 125 respondents with an increase of 80%. The results of the research on the hypothesis which show that (1) Auditor Quality shows positive and significant effect on Audit Quality. (2) Auditor motivation has a negative and significant effect on Audit Quality (3) Experience does not affect Audit Quality. (4) Ethics, Experience and Motivation together, are positive and significant to Audit Quality. Keyword : Ethics, Experience, Motivation and Audit Quality
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES Suci - Atiningsih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.584

Abstract

The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.
THE EFFECT OF DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), AND GROWTH ASSETS ON DIVIDEND POLICY IN CONSUMER GOODS MANUFACTURING COMPANIES WHICH IS LISTED IN THE STOCK EXCHANGE INDONESIA 2015-2017 PERIOD Jasinta Mustika Sianipar
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.588

Abstract

The existence of this study is to determine the effect of DER, CR, and AG on the consumer goods sector dividend policy contained on the IDX. Research is classified as a quantitative approach, the type of research used is quantitative descriptive and its nature is based on the level of explanation. The population is 50 companies and the sample is 19 companies. Data collection techniques are documentation and sources of IDX financial statements. This research is tested using multiple linear regression methods before testing the hypothesis the data will be tested using the classic assumption test. The conclusions obtained in the study showed that simultaneously DER, CR, and AG had a positive influence on dividend policy. Partially, DER has a positive and significant impact on dividend policy with a value of 2,792> 1.67412 and 0.008 <0.05. CR positive and significant effect on dividend policy 2,780> 1.67412 and 0.008 <0.05. AG negative and insignificant effect 2.780> 1.67412 and significant value 0.436> 0.05.Keywords: Debt To Equity Ratio (Der), Current Ratio (Cr), And Asset Growth (AG) Against Dividend Policy
THE EFFECT OF PROFITABILTY, LIQUIDITY, AND CAPITAL STRUCTURE ON DIVIDEND PAYOUT RATIO (EMPIRICAL STUDY ON INDEX LQ45 COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2014-2018) Nur Melinda Fatimah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.593

Abstract

This study aims to analyze the effect of Profitability, Liquidity, and Capital Structure on Dividend Payout Ratio in Index LQ45 Companies Listed on the Indonesia Stock Exchange Period 2014-2018. The research method used by researches is descriptive verification by sampling using a purposive sampling technique. The data used in this study in this study are secondary data with the anaysis used is the classic assumption test, multiple linear regression analysis, coefficient test, t-test, and F-test. This study uses SPSS software program version 20. The result of the data after analysis show that partially, Profitability doesn’t have a significant negtive effect on Dividend Payout Ratio, Liquidity and Capital Structure significantly positive effect on Dividend Payout Ratio. While simultaneously Profitability, Liquidity and Capital Structure significantly influence the Dividend Payout Ratio.
THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON CAPITAL STRUCTURE OF MANUFACTURING COMPANIES LISTED ON IDX IN 2016-2018 Kevin Senjaya; Lidya Agustina
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.595

Abstract

This study aims to determine the internal and external factors of the company's capital structure. The variables in this study consisted of profitability (X1), liquidity (X2), solvency (X3), tangibility (X4), sales growth (X5), inflation (X6), tax (X7), USD exchange rate (X8), and capital structure (Y). The population in this study is the manufacturing companies in the goods and consumption industry sector which are listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study was chosen based on the purposive sampling method, resulting in 76 companies as much data. This study uses secondary data and the analysis technique used is multiple linear regression. The results of this study indicate that profitability, solvency, tangibility, and tax affect the company's capital structure, while liquidity, sales growth, inflation, and the USD exchange rate do not affect the company's capital structure
THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING Ahmad Zakie Mubarrok; Almer Reyhan Islam
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.601

Abstract

This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect
The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness Nurul Aisyah Rachmawati; Ana Fitriana
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.606

Abstract

Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness.
THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA Arnoldus Christo Novrianto; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.609

Abstract

This study aims to find out the influence of income levels, knowledge, taxpayer awareness and tax officer services on the compliance of paying land and building taxes. The population of this research includes the taxpayers of the land and buildings located in the city of East Jakarta, especially in Pasar Rebo District. Questionnaires obtained after being distributed to respondents amounted to 110. This research uses quantitative approach and uses structural model analysis (SEM). This research also uses hypothesis testing in the form of z test. The results shows that the level of knowledge has no effect on taxpayer compliance while the level of income, awareness and service of tax officers has a positive effect on taxpayer compliance.
PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH Sri Mulyati; Bambang Sugiharto; Prini Nurtina Dewi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.611

Abstract

This study aims to examine the effect of perceived usefulness and perceived convenience on the interests of Lima Motor Subang employees in using fintech. The population used in this study were employees of Lima Motor Subang, with sample selection techniques using saturated sampling, and obtained 47 respondents. Data testing used in this research is multiple regression analysis, then to test the hypothesis using the F test, t test and the coefficient of determination (R2) with SPSS software version 22.0. The results of this study indicate that the variable of perceived usefulness and perceived convenience both partially and simultaneously affect the interest in using fintech.

Page 5 of 12 | Total Record : 111

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