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INDONESIA
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Published by Universitas Tadulako
ISSN : 26223082     EISSN : 26223090     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu akuntansi.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 5, No 1 (2022)" : 7 Documents clear
PENGARUH KEPERCAYAAN DAN LOVE OF MONEY TERHADAP KEPATUHAN PAJAK SUKARELA DAN PAKSAAN Hariman Bone; Desi Indriani
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this research is determining the effect of trust and love of money on voluntary and enforced tax compliance of individual taxpayers in Samarinda. The population in this research are individual taxpayers in Samarinda. Based on data from KPP Pratama Samarinda, there were 15.461 individual taxpayers registered in 2019.  Sampling was conducted using a simple random method. The number of respondents in this study are 355. The primary data collection method used was a survey method. This study analyses the data using WarpPls 7.0 software. The result show that trust has a positive and significant effect on voluntary tax compliance. Meanwhile, the trust has no significant effect on enforced tax compliance. Love of money has a positive and significant effect on enforced tax compliance, but has no significant effect on voluntary tax compliance.
ANALISIS KINERJA PORTOFOLIO SAHAM PADA EMITEN PASAR SAHAM SAAT PANDEMI COVID-19: Studi Kasus Saham Sektor Farmasi Christy Dwita Mariana
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this research is to examine the performance of a stock’s portfolio using the favorite strategy from Indonesian investor, Momentum invest strategy in examining a momentum that happened because of the Covid-19 pandemic. Sample from this research are using 5 different stocks that have abnormal return throughout Covid-19 pandemic that happen in Indonesia. Portfolio sampling test from 6 months before the Covid-19 pandemic being announced and 6 months after the Covid-19 pandemic being announced. The methods that been used are Abnormal Return, Index Sharpe, and also t-Test: Paired two Sample for Means in regards to validate the comparison. There are 2 Portfolio strategies, consist of 2 periods: Formation period and ownership period to test the momentum that happened. The outcome of this research is to prove that there is momentum and strategy efficiency in investment momentum when particular event happened in Indonesia Stock Exchange.
PENGARUH PERENCANAAN ANGGARAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI Muhammad Iqbal
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This explanatory research aims to test the hypothesis developed from the budget planning variable and human resource competence on budget absorption, either directly or through the organizational commitment variable as moderator. The research was conducted at the Polewali Mandar Regency Government with a sample of 96/100 respondents. Data were collected through a survey method by distributing questionnaires to each respondent and using multiple regression and moderated regression analysis as data analysis tools. The results showed that budget planning and human resource competence had a positive effect on the absorption rate of the budget. Organizational commitment does not moderate the relationship between budget planning and budget absorption, but is able to moderate the relationship between human resource competence and budget absorption.
PENGARUH KNOWLEDGE SHARING, PENGALAMAN, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT Nur Shodiq; Bambang Suryono; Lilis Ardini
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this research is to conduct testing and find empirical evidence about the effect of knowledge sharing, experience and obedience pressure on audit judgment. The quantitative approach, namely the survey method, is the applied research approach. 50 Public Accounting Firms (KAP) in Surabaya and Sidoarjo are the total of the total population. To determine the number of samples from the population used purposive sampling method until later obtained a sample of 120 auditors. The Auditors of Public Accounting Firms (KAP) based in Surabaya and Sidoarjo are the respondents used in the ongoing research. In addition, multiple linear regression analysis is the analysis applied to the research. The results of this study prove empirically that knowledge sharing and experience have a positive influence on audit judgment. Obedience pressure has a negative relationship with audit judgment and does not empirically have a significant effect on audit judgment. The findings in this study indicate that the higher the pressure given to the auditor, the more inaccurate the judgments made by the auditor will be.
KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI SERTA PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI Hairul Anam
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to determine whether the capacity of human resources, utilization of information technology and internal control affect the quality of financial reports. The sample in this study was forty-seven respondents who were taken from cooperatives registered at the Department of Cooperatives, Small and Medium Enterprises and Industry of Balikpapan City. The sampling method used purposive sampling method and the analysis tool used multiple linear regression analysis. The results showed that the capacity of human resources and internal control did not affect the quality of the cooperative's financial statements, while the use of information technology had a significant effect on the quality of the cooperative's financial statements.
DAMPAK INVASI RUSIA TERHADAP REAKSI PASAR PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA Muhammad Afdhal; Indra Basir; Muhammad Agung Mubarak
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine and analyze the impact of the Russian invasion of Ukraine on market reactions to mining sector companies in Indonesia. This research was conducted by examining the market reaction of the period before and after the Russian invasion of Ukraine on February 24, 2022. The market reaction in this study was calculated through abnormal stock returns using the single index model method. The research data were analyzed using the paired sample t-test. The results of this study reveal that there are differences in abnormal returns between before and after the Russian invasion of Ukraine on February 24, 2022. These results indicate that investors in the mining sector were reactive in the early period of the Russian invasion of Ukraine on companies in Indonesia.
KEWAJIBAN PERPAJAKAN PASCA PP 23/2018: SIAPKAH WAJIB PAJAK MELAKSANAKANNYA? Dian Purnama Sari; Patricia Febrina Dwijayanti; Rwa Abimantrana Ksemadyastu; Michael Michael
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study is to empirically test the readiness of Corporate Taxpayers to carry out tax obligations after Government Regulation number 23/2018 (PP 23/2018). The survey method is an appropriate method for this research. Respondents as the object of this research are MSME owners in East Java, in the form of a CV and calculating Income Tax based on PP 23/2018. The results of this study indicate that tax socialization, taxpayer knowledge and tax sanctions have a positive effect on readiness to carry out tax liability after PP 23/2018. Interestingly, awareness of tax compliance does not affect the readiness of taxpayers to carry out their tax liability after PP 23/2018.

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