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Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Articles 298 Documents
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Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan dan Pajak Nurul Aisyah Rachmawati; Rizka Ramayanti; Rudi Setiawan
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.734 KB) | DOI: 10.20961/jab.v21i2.646

Abstract

This study aims to analyze the level of awareness and readiness of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial and tax reports. Data used in this study is primary data, which was obtained from the survey in April-May 2021. The data obtained were analyzed using descriptive qualitative research methods. The results show that the level of awareness and readiness of MSMEs in preparing financial and tax reports is still relatively low. MSMEs with the support of regulators need to make extra efforts to minimize the obstacles faced when compiling financial and tax reports.
Pengaruh Karakteristik Dewan Komisaris, Karakteristik Komite Audit, dan Kualitas Audit Terhadap Kualitas Laba Sri Hartoko; Adik Anis Tri Astuti
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.432 KB) | DOI: 10.20961/jab.v21i1.658

Abstract

This study analyzed the influence of the Board of Commisioner characteristics, Audit Committee characteristics, and Audit Quality on the earnings quality of non-financial companies listed on the BEI 2019. This research was conducted considering that there are still many financial reporting scandals that start with earnings management actions and make the earnings quality can’t reflect the real conditions of the company's performance. Quality of earnings in this study is proxied by discretionary accruals which are calculated using the Modified Jones Model. The study population was non-financial companies listed on the BEI 2019 as many as 542 companies. Using purposive sampling technique, the final sample was 419 companies. Hypothesis testing is done by using multiple linear regression test. The results showed that independent board members and audit quality have a positive and significant effect, the board of commissioners' accounting expertise have a negative and significant effect, and then board commissioners gender diversity, audit committee gender diversity, and audit committee accounting expertise doesn’t affect the quality of earnings. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik Dewan Komisaris, Komite Audit, dan Kualitas Audit terhadap kualitas laba perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Penelitian ini dilakukan mengingat masih banyak terjadi skandal pelaporan keuangan yang berawal dari tindakan manajemen laba sehingga menyebabkan kualitas laba menjadi rendah. Laba yang berkualitaas adalah laba yang dapat mencerminkan kondisi nyata dari kinerja perusahaan. Kualitas laba dalam penelitian ini diproksikan dengan discretionary accruals yang dihitung menggunakan Model Jones yang Dimodifikasi. Populasi penelitian adalah perusahaan non-keuangan yang terdaftar di BEI tahun 2019 yaitu sebanyak 542 perusahaan. Dengan teknik purposive sampling, diperoleh sampel akhir sebanyak 419 perusahaan. Pengujian hipotesis dilakukan dengan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa anggota dewan komisaris independen dan kualitas audit berpengaruh positif dan signifikan, keahlian akuntansi dewan komisaris berpengaruh negatif dan signifikan, serta diversitas gender dewan komisaris, diversitas gender komite audit, dan keahlian akuntansi komite audit tidak berpengaruh terhadap kualitas laba.
Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Penghindaran Pajak Trisninik Ratih Wulandari; Leo Joko Purnomo
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.378 KB) | DOI: 10.20961/jab.v21i1.626

Abstract

Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax regulations. This research investigate the influence firm size, firm age, sales growth, and managerial ownership to tax avoidance. The population of this research is Non Service companies listed on the Indonesian Stock Exchange for period 2014-2018.The number of samples used in this study were 365 samples based on the purposive sampling method. The data analysis technique in this study is quantitative analysis by using multiple linier regression method. The results of this study indicate that partially the variable firm size, firm age, and sales growth have a positive affect on tax avoidance in sample companies, while the managerial ownership do not affect on tax avoidance in sample companies. A limitation in this study is the ETR proxy which cannot distinguish between tax avoidance, government tax preferences, or tax lobbying activities. In addition, the measurement of profit based on accounting income cannot describe tax avoidance directly. Perusahaan melakukan penghindaran  pajak dalam rangka meminimalkan beban pajak perusahaan melalui celah yang terdapat dalam peraturan perpajakan. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh ukuran perusahaan, umur perusahaan, pertumbuhan penjualan, dan kepemilikan manajerial terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan Non Jasa yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 365 sampel berdasarkan metode purposive sampling. Metode analisis data dalam penelitian ini adalah analisis kuantitatif dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa ukuran perusahaan, umur perusahaan, pertumbuhan penjualan berpengaruh positip terhadap penghindaran  pajak,  sedangkan kepemilikan manajerial tidak berpengaruh terhadap pemhindaran pajak. Keterbatasan dalam penelitian ini adalah proksi Effective Tax Rate (ETR) yang tidak dapat membedakan antara kegiatan penghindaran pajak, preferensi pajak pemerintah, atau lobi pajak. Selain itu, pengukuran laba berdasarkan laba akuntansi tidak dapat menggambarkan penghindaran pajak secara langsung. 
Kebijakan Akuntansi Heritage Assets Terkait Standar PSAP No 07 Tahun 2010 Rendah Oktavianti Ningtyas; Hamidah Hamidah
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.16 KB) | DOI: 10.20961/jab.v21i1.624

Abstract

This study aims to analyze and describe the accounting policy for heritage assets, as well as to analyze the staffs of Balai Pemuda comprehension according to the accounting policy for heritage assets according to PSAP No 07 Tahun 2010 (a case study of Balai Pemuda Surabaya). This study uses a qualitative method with a case study approach. The results show that the staffs have understood the definition of heritage assets according to PSAP No 07 Tahun 2010. However, the staffs still associate the characteristics with a cultural heritage based on Undang-Undang No 11 Tahun 2010. The Surabaya City Government through the financial reports has implemented the accounting treatment for heritage assets of Balai Pemuda according to PSAP No 07 Tahun 2010. Nevertheless, disclosure has not been in line with the standard. The comprehension of the staffs is still at a different level and not all of them understand the accounting treatment as presented in the financial statements and PSAP No 07 Tahun 2010. Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan kebijakan akuntansi heritage assets, serta menganalisis pemahaman pengelola Balai Pemuda akan kebijakan akuntansi heritage assets sesuai PSAP No 07 Tahun 2010 (studi kasus Balai Pemuda Surabaya). Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pengelola telah memahami definisi heritage assets sesuai PSAP No 07 Tahun 2010. Namun masih mengaitkan karakteristiknya dengan cagar budaya berdasarkan UU No 11 Tahun 2010. Pemerintah Kota Surabaya melalui laporan keuangan telah menerapkan perlakuan akuntansi heritage assets Balai Pemuda sesuai PSAP No 07 tahun 2010. Namun, untuk pengungkapan belum sejalan dengan standar. Pemahaman pengelola masih berada pada tingkat yang berbeda-beda dan tidak semua pengelola memahami perlakuan akuntansi sebagaimana telah disajikan di laporan keuangan dan PSAP No 07 Tahun 2010.
Pengaruh Probability of Audit dan Muslim’S View of Allah Terhadap Perilaku Tax Evasion Nayang Helmayunita; Widyatul Fitri
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.824 KB) | DOI: 10.20961/jab.v21i2.652

Abstract

This study aims to analyze the impact of probability of audit and Muslim's view of Allah on tax evasion behavior. There are two ways to deal with calrify the elments that impact the taxpayer's actions in conducting tax evasion, to be specific economic factors and socio-psychological factors. This examination utilized experimental method with a 2x2 between subject design to test the impact of probability of audit and Muslim's view of Allah on tax evasion. The hypothesis in this study was tried utilizing the ANOVA test. The results showed that taxpayers who faced a high probability of audit condition tended not to carry out tax evasion compared to taxpayers who faced a low probability of audit condition. The outcomes likewise found that there was no contrast between taxpayers who had high Muslim's view of Allah scores and taxpayers who had Muslim's view of Allah scores on tax evasion behavior. Penelitian ini bertujuan untuk menganalisis pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Terdapat dua pendekatan untuk menjelaskan faktor-faktor yang mempengaruhi tindakan wajib pajak dalam melakukan tax evasion, yaitu faktor ekonomi dan faktor sosial psikologi. Penelitian ini menggunakan metode eksperimen dengan between subject design 2x2 untuk menguji pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Hipotesis pada penelitian ini diuji menggunakan uji ANOVA. Hasil penelitian menunjukkan bahwa wajib pajak yang menghadapi kondisi probability of audit tinggi cenderung tidak melakukan tax evasion dibandingkan dengan wajib pajak yang menghadapi kondisi probability of audit rendah. Hasil penelitian juga menemukan bahwa tidak ada perbedaan antara wajib pajak yang memiliki skor muslim’s view of Allah tinggi dengan wajib pajak pajak yang memiliki skor muslim’s view of Allah rendah terhadap perilaku tax evasion
Related Party Transactions and Tax Avoidance: Study on Mining Company in Indonesia Dwi Sri Rezeki; Wahyu Widarjo; Eko Arief Sudaryono; Muhammad Syafiqurrahman
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.817 KB) | DOI: 10.20961/jab.v21i2.689

Abstract

This study aims to provide empirical evidence of the effect of related party transactions on tax avoidance on mining sector companies listed in the Indonesia Stock Exchange. The research sample consists of 73 observations. We used Discretionary Permanent Book Tax Differences to measure the ratio of tax avoidance and used the composite value of the merging of sales, purchase, liability and receivable to related party through principal component analysis to measure related party transactions variables. The results of panel regression analysis show that related party transactions has a positive and significant effect on Discretionary Permanent Book Tax Differences. These results are consistent after re-testing by using a variable measurement of different tax avoidance, namely the Cash Effective Tax Rate. Furthermore, the results of the analysis per component of related party transactions show that only receivable transactions have a significant effect on tax avoidance. This study results indicate that in the taxation context, company policy in related party transactions is not conducted partially per component. Company management is likely to use all of the related party transactions methods so that the tax avoidance practices are not easily detected by stakeholders, particularly revenue officers.
Pengaruh Temuan Audit, Opini Audit, dan Ukuran Daerah terhadap Ketepatwaktuan Laporan Keuangan Pemerintah Daerah di Indonesia Alma Yulia Putri Azahari; Sulardi Sulardi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.045 KB) | DOI: 10.20961/jab.v21i2.655

Abstract

The author aims to empirically test whether the timeliness of Regional Government Financial Report or LKPD influenced by audit opinion, local government size, and audit findings. The author uses a sample of government at the regional level in 2019 with the criteria as determined. The multiple regression test of 185 local governments shows that audit opinion has a significant positive relationship with punctuality. Meanwhile, the variables of audit findings and area size negatively influence the timeliness of LKPD. Penulis bertujuan menguji secara empiris apakah ketepatwaktuan Laporan Keuangan Pemerintah Daerah atau LKPD dipengaruhi oleh opini audit, ukuran daerah, dan temuan audit. Penulis menggunakan sampel pemerintah di tingkat daerah pada tahun 2019 yang berkriteria seperti yang telah ditentukan. Uji regresi berganda terhadap 185 pemerintah tingkat daerah menunjukkan opini audit memiliki hubungan yang positif secara signifikan terhadap ketepatwaktuan. Sementara variabel temuan audit dan ukuran daerah memiliki pengaruh negatif terhadap ketepatwaktuan LKPD.
Pengaruh Kepemilikan Keluarga dan Tata Kelola Perusahaan Terhadap Praktik Manajemen Laba Wulan Wanda; Zulhawati Zulhawati; Rusmin Rusmin; Emita W. Astami
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.700

Abstract

Transparency and quality of financial reporting are important factors to be relevant for decision making. This study examines the effect of family ownership and corporate governance on earnings management practices. Our sample focuses on non-financial firms with predominantly family ownership listed on the Indonesia Stock Exchange for the financial year of 2017-2019. The study reveals that family ownership and the presence of an audit committee associate with decreasing earnings management practices. Our additional analyzes confirm both expropriation and monitoring effects of family ownership on earnings management. Up to a certain level of ownership, family management tends to engineer earnings reporting for personal or group benefit. However, when ownership is quite dominant, family members carry out their supervisory function properly and encourage management to take actions and decisions in line with the interests of the company and other stakeholders. The implication of this research is that share ownership by family members needs to be encouraged, even though the policy-making authority still regulates the maximum limit of ownership to avoid very dominant power. Transparansi dan kualitas pelaporan keuangan merupakan faktor penting agar informasi keuangan relevan untuk pengambilan keputusan. Penelitian ini menguji pengaruh kepemilikan keluarga dan tata kelola perusahaan terhadap praktik manajemen laba. Sampel kami fokus pada perusahaan non-keuangan dengan dominasi kepemilikan keluarga yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Hasil penelitian menunjukkan kepemilikan keluarga dan jumlah anggota komite audit mampu mengurangi praktik manajemen laba. Analisa tambahan mengkonfirmasi baik expropriation maupun monitoring effects kepemilikan keluarga terhadap manajemen laba. Sampai dengan tingkat kepemilikan tertentu, manajemen keluarga cenderung merekayasa pelaporan laba untuk keuntungan pribadi atau kelompok. Namun, ketika kepemilikan cukup dominan, anggota keluarga melaksanakan fungsi pengawasan secara baik dan mendorong manajemen mengambil tindakan serta keputusan sejalan dengan kepentingan perusahaan dan pemangku kepentingan lain. Implikasi penelitian ini bahwa kepemilikan saham oleh anggota keluarga perlu didorong, meskipun otoritas pembuat kebijakan tetap mengatur batas maksimum kepemilikan untuk menghindari kekuasaan yang sangat dominan.
Corporate Governance, Big4 and Earnings Management Suhadak Suhadak; Nanang Nawari; Dian Kusuma Wardhani
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.721

Abstract

This study aims to examine the effect of internal corporate governance on earnings management with Big4 as the moderating variable. This study uses a quantitative method using secondary data in the form of financial and annual reports of companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) from 2010 to 2017. Data obtained from www.idx.co.id and the website company official. Based on purposive sampling, the final sample was 251 observations. The results of this study contribute to the investment decision that it is necessary to be careful on shares that have just been IPO and a few years after. The results show that the implementation of internal governance in IPO companies has no effect on earnings management. In addition, the services of big4 auditors in IPO companies are not able to show better audit quality. So that investors do not need to consider these factors in investment decisions. Penelitian ini bertujuan untuk menguji pengaruh corporate governance internal terhadap manajemen laba dengan Big4 sebagai variable moderasi. Penelitian ini menggunakan metode kuantitati dengan menggunakan data sekunder yang berupa laporan keuangan dan tahunan perusahaan yang sedang melakukan Initial Public Offering (IPO) di BEI tahun 2010 sampai dengan 2017. Data diperoleh dari www.idx.co.id dan website resmi perusahaan. Berdasarkan purposive sampling diperoleh sampel akhir sebesar 251 observasi. Hasil penelitian ini memberikan kontribusi pada keputusan investasi bahwa perlu berhati-hati pada saham yang baru IPO dan beberapa tahun setelahnya. Hasil menunjukkan bahwa penerapan tata kelola internal pada perusahaan IPO tidak berpengaruh terhadap manajemen laba. Selain itu, jasa auditor big4 pada perusahaan IPO tidak mampu menunjukkan kualitas audit yang lebih baik. Sehingga investor tidak perlu memEntingkan factor tersebut dalam keputusan investasi.
Pengaruh Kekuatan Pasar dan Persaingan Industri Terhadap Hubungan Tata Kelola Perusahaan dan Manajemen Laba Cindy Alexandra; Rizky Eriandani
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.692

Abstract

This study examines how market forces and industry competition affect the correlation between corporate governance and earnings management. The test breaks the sample based on market forces and industry competition. The research sample uses non-financial companies listed on the Indonesia Stock Exchange (IDX) throughout the 2018-2020 period. The results of this study state that when market power is high, earnings management is low, while industrial competition does not affect earnings management. In its influence on the relationship between good corporate governance and earnings management, only market power have an influence so that only market power cause the inconsistency. Penelitian ini bertujuan menguji bagaimana kekuatan pasar dan persaingan industri mempengaruhi korelasi antara tata kelola perusahaan dengan manajemen laba. Pengujian dilakukan dengan pecah sampel bedasarkan kekuatan pasar dan persaingan industry. Sampel penelitian menggunakan perusahaan non-keuangan yanng terdaftar di Bursa Efek Indonesia (BEI) sepanjang periode 2018-2020. Hasil dari penelitian ini menyatakan ketika kekuatan pasar tinggi maka manajemen laba rendah sedangkan persaingan industri tidak mempengaruhi manajemen laba. Dalam pengaruhnya terhadap hubungan tata kelola perusahaan dengan manajemen laba, hanya kekuatan pasar yang memiliki pengaruh sehingga hanya kekuatan pasar yang menyebabkan ketidakkonsistenan tersebut.

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