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JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 10 No 2 (2021): Edisi Agustus" : 7 Documents clear
FAKTOR DETERMINAN KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA Tri Cahyo Utomo Wirawan; Ari Hadi Prasetyo
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.800

Abstract

The probability of an auditor found and reported a mistatement or an error due to fraud that occurs in a client's accounting system in perform the task called as audit quality. This study aims to determine the effect of competency, independency, professionalism, audit tenure and audit delay on audit quality. The research object consist of auditors who work in an active Public Accounting Firm (KAP) located in the DKI Jakarta area. The sampling technique used purposive sampling technique, obtained 85 auditor respondents from 12 active Public Accounting Firms listed in the KAP database published by the Ministry of Finance of the Republic of Indonesia in the DKI Jakarta area. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test and hypothesis testing using SPSS Statistics 22. The results of the study conclude that there is sufficient evidence that the variables of competency, independency, professionalism and audit tenure have significant positive effect on audit quality. On the other hand, there is not enough evidence that the audit delay variable has a significant negative effect on audit quality. Keywords: Competency, Independency, Professionalism, Audit Tenure, Audit Delay, Audit Quality. References: Ade Nahdiatul Hasanah, M. S. P. (2018). Pengaruh Ukuran Perusahaan, Audit Tenure Terhadap Kualitas Audit. Jurnal Akuntansi, 5(1), 11–21. Retrieved from https://akuntabilitasuinjkt.wordpress.com/tag/audit-tenure/ Agoes, S. (2018). Auditing (Edisi 5; E. S. Suharsi, Ed.). Jakarta Selatan: Salemba Empat. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services (Edisi 16). London: Pearson Education. Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 275–292. Bustami, A. (2013). Pengaruh Independensi, Akuntabilitas Dan Profesionalisme Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). 66(2012), 1–168. CNN. (2019). Kemenkeu Beberkan Tiga Kelalaian Auditor Garuda Indonesia. Retrieved November20, 2020, from CNN Indonesia website https://www.cnnindonesia.com/ekonomi/20190628124946-92-407304/kemenkeu-beberkan-tiga- kelalaian-auditor-garuda-indonesia Committee, A. F. A. S. (2000). SEC Auditor Independence Requirements. AAA Financial Accounting Standards Committee. Accounting Horizons, 15(4), 373–386. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis, Edisi 12. Jakarta: Salemba Empat. DeAngelo, L. E. (1981). Auditor size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. Duff, A. (2004). Dimensions of Audit Quality (First; A. Rowe, Ed.). Great Britian: The Institute of Chartered Accountants of Scotland CA. futri, S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, Dan Kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi, 8(1), 41–58. Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Universitas Diponegoro. Gunawan, L. D. (2012). Pengaruh Tingkat Independensi, Kompetensi, Obyektifitas, dan Integritas Auditor terhadap Kualitas Audit yang Dihasilkan Kantor Akuntan Publik di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 44–48. Retrieved from http://journal.wima.ac.id/index.php/JIMA/article/view/245%5Cnhttp://jurnal.wima.ac.id/index.p hp/JIMA/article/view/245 Hall, R. H. (1968). Professionalization and bureaucratization. American Sociological Review, 92–104. Herianti, E., & Suryani, A. (2016). Pengaruh Kualitas Auditor , Audit Delay dan Audit Tenure Terhadap Kualitas Audit Perbankan yang Terdaftar di BEI Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 416–425. Herry. (2017). Auditing Dan Asurans (Adipramono, Ed.). Jakarta: PT Grasindo. IAI. (2011). SA Seksi 220. Standar Auditing, (01), 1–3. Idris, M. (2011). Pengaruh Profesionalisme, Karakteristik Personal Auditor Dan Batasan Waktu Audit Terhadap Kualitas Audit. E-Jurnal Akuntansi, 1–131. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(10), 305–360. Kurniawan, S. L. (2019). Pengaruh Independensi, Pengalaman Audit, Etika Auditor, Komitmen Auditor dan Time Budget Pressure Terhadap Kualitas Audit (KAP Solo dan Yogyakarta ). 1–20. Messier, W. F., Glover, S. M., & Prawitt, D. F. (2017). Auditing & Assurance Services. New York: McGraw Hill Education. Pertiwi, N., & Agusti, R. (2013). Pengaruh Kompetensi, Independensi, Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera). TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 8(1), 1–13. Prabhawanti, P. P., & Widhiyani, N. L. S. (2018). Pengaruh Besaran Fee Audit dan Independensi Terhadap Kualitas Audit dan Etika Profesi Auditor Sebagai Moderasi. E-Jurnal Akuntansi,24, 2247. Pratiwi, A. A. C., Suryandari, N. N. A., & Susandya, A. P. G. B. A. (2020). Pengaruh Profesionalisme, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Provinsi Bali. Jurnal Kharisma, 21(1), 1–9. Santhi, L. G. M. ., & Ratnadi, N. M. D. (2013). Independensi Auditor Sebagai Pemediasi Pengaruh Audit Fee Dan Time Budget Pressure Pada Kualitas Audit. Journal of Chemical Information and Modeling, 01(01), 1689–1699. Sarwoko, I. (2014). Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit. Jurnal Akuntansi, XVIII(01), 1–20. Sisna Armawan, I. P., & Wiratmaja, I. D. N. (2020). Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit. E-Jurnal Akuntansi, 30(5), 1208. Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta. Sutani, D. (2017). Pengaruh Fee Audit, Audit Tenure, Audit Delay dan Komite Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Transportasi, Infrastruktur dan Ultilities yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Al-Buhuts, 13(2), 127–145. Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta. Teijlingen, E. R. Van, & Hundley, V. (2001). The Importance of Pilot Studies. Social Research Update, 2001(35), 4694–4699. Tjun, T. L., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi AuditorTerhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56. Wardhani, A. A. I. T. W. (2018). Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 23(4), 1–29. Werastuti, D. N. S. (2013). Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern. VOKASI Jurnal Riset Akuntansi, 2(1), 99–116. Wiratama, W. J., & Budiartha, K. (2015). Pengaruh Independensi, Pengalaman Kerja, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi, 91–106
PENGARUH PILIHAN METODE NILAI WAJAR PROPERTI INVESTASI TERHADAP NILAI PERUSAHAAN REAL ESTATE Stefanus Angelo; Nunung Nuryani
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.801

Abstract

IAS 40 (adopted in PSAK 13, 2012) about investment properties allowing companies to choose the method of measuring their investment properties, namely the cost method and the fair value method. Side that oppose fair value method argue that fair value is unreliable and costly. The purpose of this study, therefore, is to examine the relevance of the fair value accounting choice method and determinants that affect of fair value accounting choice method for investment property. This research is using secondary data observation technique which acquired from annual financial reports for real estate, manufacturing, and trading sector companies listed on the Indonesia Stock Exchange during the 2012-2016 period. By using judgment sampling method, the research sample tested were 48 companies (19 real estate companies, 15 manufacturing companies, and 14 trading companies). The results of this research shows that fair value accounting choice method has a positive significant on firm value. In that case shows that fair value accounting choice have a value relevance so it can help investor to make a investment decision. For determinants of fair value accounting choice, that firm size variables has significant positive and leverage significant negatively with determinants of fair value accounting choice while big four has no effect on determinants of fair value accounting choice. Keywords: Value relevance, Investment property, Firm size, Leverage, Big four. References: Acaranupong, K. (2017). Accounting practices and value relevance of investment property: Evidence from firms listed on the stock exchange of Thailand. Asian Journal of Business and Accounting, 10(2), 1–41. Ahmad, F. B., & Mohammad, A. (2015). The Effect of Fair Value Accounting on Jordanian Investment Properties. International Journal of Financial Research, 6(4), 99–113. Al-Khadash, H. A., & Ahmad, K. (2014). The Effects of the Fair Value Option under IAS 40 on the Volatility of Earnings. Journal of Applied Finance & Banking, 4(5), 95–113. Al-khadash, H., & Abdullatif, M. (2009). Consequences of fair value accounting for financial instruments in the developing countries: the case of banking sector in Jordan. Jordan Journal of Business Administration, 5(4). Alhusaini, W., & Mostafa, E. (2016). Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40 Walid Alhusaini and Mostafa Elshamy *, 6(2), 100–117. Barth, M. E. (2000). Valuation-based accounting research: Implications for financial reporting and opportunities for future research. Accounting and Finance, 40(1), 7–31. Beisland, L. A. (2009). A Review of the Value Relevance Literature. The Open Business Journal, 2(1), 7–27. Carroll, T., Linsmeier, T., & Petroni, K. (2003). The Reliability of Fair Value versusHistorical Cost Information: Evidence from Closed-End Mutual Funds. Journal of Accounting, Auditing & Finance, 18(1), 1. Chen, K. L., Road, S. S., & Tsang, D. (2013). Earnings management , firm location , and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market. Christensen, H. B., & Nikolaev, V. V. (2009). Who uses fair value accounting for non-financial assets after IFRS adoption. SSRN Working Paper, (9), 1–46. DeAngelo, L. E. (1981). AUDITOR SIZE AND AUDIT QUALITY. Journal of Accounting and Economics, 3(May), 183–199. Farahmita, A., & Siregar, S. V. (2014). FAKTOR-FAKTOR YANG MEMPENGARUHI KEMUNGKINAN PERUSAHAAN MEMILIH METODE NILAI WAJAR UNTUK PROPERTI INVESTASI. Simposium Nasional Akuntansi XVII, 1–21. FASB. (1980). Statement of Financial Accounting Concepts No. 2 - Qualitative Characteristics of Accounting Information. FASB Concepts Statements, (2), 0. Ferri, M. G., & Jones, W. H. (1979). Determinants of financial structure: A new methodological approach. American Finance Association, 34(3), 631–644. Hendriksen, E. S., & Breda, M. F. Van. (2001). Accounting Theory. Irwin Profesional Publishing. Jabar, A., & Mohamed, A. (2015). The practices of fair value reporting on investment property in Malaysia, (August). Muller, K. A., Riedl, E. J., & Sellhorn, T. (2008). Causes and Consequences of Choosing Historical Cost versus Fair Value, 1–49. Muller, K., Riedl, E. J., & Sellhorn, T. (2008). Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry, (June 2014), Working Paper 1-43. Quagli, A., & Avallone, F. (2010). Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry. European Accounting Review, 19(3), 461–493. Souza, F. Ê. A. de, Botinha, R. A., Silva, P. R., & Lemes, S. (2015). Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies. Revista Contabilidade & Finanças, 26(68), 154–166. Subramanyam, K. R. (2014). Financial Statement Analysis (11th ed.). McGraw-Hill. Tan, M. Z., Mohamat Sabri Hassan, & Embong, Z. (2014). Value Relevance of Investment Properties’ Fair Value and Board Characteristics in Malaysian Real Estate Investment Trusts. Asian Journal of Accounting and Governance, 5, 1–13. Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2013). Financial Accounting (IFRS). John Wiley & Sons, Inc. Wooten, T. C. (2003). Research About Audit Quality. The CPA Journal.
UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY Juan Marcelino; Mulyani
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.802

Abstract

Audit delay is the length of time required by the company in completing the audit of the financial statements. This delay can affect the level of decision uncertainty from investors. However, there are still many go-public companies that are late in submitting their audited financial reports. The theories used are agency theory, signal theory and compliance theory. The sampling technique was determined based on the purposive sampling method so as to produce a total sample of 44 companies and obtained a total of 132 observations. The data analysis techniques used in this study were pooling test, descriptive statistical test, classical assumption test, multiple linear regression test, moderated regression test. Analysis, F test, t test, and coefficient of determination test. The t test results show that solvency has a significance value greater than 0.05, profitability, firm size, the interaction between profitability and firm size, and the interaction between solvency and firm size have a significance less than 0.05. The conclusion of this study shows that there is sufficient evidence of profitability, firm size, the interaction between profitability and firm size and the interaction between solvency and firm size has a negative effect on audit delay and there is insufficient evidence that solvency has a positive effect on audit delay. Keywords: Profitability, Solvability, Firm Size, Audit Delay. References: Amani, F. A., & Waluyo, I. 2016. 'Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit dan Umur Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2014)'. 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W., & Astuti, E. 2018, 'Pengaruh Profitabilitas Dan Solvabilitas Terhadap Audit Delay' Forum Ilmiah Pendidikan Akuntansi, Vol. 6, No. 2, diakses tanggal 23 April 2021, http://prosiding.unipma.ac.id/index.php/FIPA/artic le/view/544/520# Praptika, P., & Rasmini, N. K. 2016, 'Pengaruh Audit Tenure, Pergantian Auditor Dan Financial Distress Pada Audit Delay Pada Perusahaan Consumer Goods' E-Jurnal Akuntansi, Volume 15, No. 3, pp.2052–2081, diakses tanggal 5 April 2021, https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17786 Pratiwi, D. S. 2018, 'Ukuran Perusahaan Memoderasi Pengaruh Profitabilitas, Leverage, Komite Audit, Dan Komisaris Independen Terhadap Audit Delay' Jurnal Akuntansi Dan Keuangan Methodist, Volume 2, No. 1, pp.1-13, diakses tanggal 27 Juni 2021, https://methosika.net/index.php/jsika/article/view/19 Pravita, Karina & Yadnyana, I Ketut. 2017, 'Kemampuan Ukuran Perusahaan Memoderasi Pengaruh Leverage Terhadap Audit Delay' E-Jurnal Akuntansi, Volume 18, Nomor 1, pp. 415-442, diakses tanggal 23 Juli 2021, https://ojs.unud.ac.id/index.php /akuntansi/article/view/24245 Putra, A. C., & Wiratmaja, I. D. N. 2019, 'Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi' E-Jurnal Akuntansi Universitas Udayana, Volume 27, No. 3, pp. 2351-2375, diakses tanggal 14 April 2021, https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47270/29717 Putri, K. P., & Asyik, N. F. 2015. ‘Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Delay’ Jurnal Ilmu & Riset Akuntansi, Volume 4, No. 9, pp. 1–16, http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3179 Saragih, M. R. 2018, 'Pengaruh Ukuran Perusahaan, Solvabilitas Dan Komite Audit Terhadap Audit Delay' Jurnal Akuntansi Berkelanjutan Indonesia, Vol. 1, No. 3, pp.352-370, diakses tanggal 23 Mei 2021, https://doi.org/10.32493/jabi.v1i3.y 2018.p352-371 Suginam 2016, 'Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Sektor Perdagangan Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia' Majalah Ilmiah Informasi Dan Teknologi Ilmiah, Vol. 4, No. 2, pp.52-61, diakses tanggal 8 April 2021, https://www.ejurnal.stmik-budidarma.ac.id/index.php /inti/article/view/11/13 Suparsada, N. P. Y. D., & Putri, D. 2017, 'Pengaruh Profitabilitas, Reputasi Auditor, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Audit Delay' E-Jurnal Akuntansi, Volume 18, No. 1, pp.60-87, diakses tanggal 8 April 2021, https://ocs.unud.ac.id /index.php/Akuntansi/article/view/20800 Tyler, TR. 1990. 'Why People Obey They Law', New Haven CT: Yale University Press, diakses tanggal 8 Mei 2021 Utami, W. 2006, 'Analisis Determinan Audit Delay Kajian Empiris di BEJ' Bulletin Penelitian, No. 9, pp.19-31, diakses tanggal 11 Mei 2021, https://scholar.google.co.id/citations?view_op=view_citation&hl=en&user=8B3JLr4AAAAJ&citation_for_view= 8B3JLr4AAAAJ:0EnyYjriUFMC Wahyuningsih, S. 2016, 'Pengaruh Ukuran Perusahaan , Umur Perusahaan , Profitabilitas , dan ( Studi Pada Perusahaan Perbankan yang Terdaftar di BEI )' e-Journal Ekonomi dan Bisnis, pp. 1-12, diakses tanggal 13 Mei 2021, http://repository.unmuhjember.ac.id /202/2/JURNAL.pdf Yanasari, L. F., Rahayu, M., & Utami, N. E. 2021, 'Pengaruh Profitabilitas, Solvabilitas Dan Size Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia' Jurnal IKRA-ITH Ekonomika, Volume 4, No. 1, pp.84-93, diakses tanggal 20 Mei 2021, https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA /article/download/1060/865/
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Dicky Putra Lukito; Amelia Sandra
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.803

Abstract

Taxes are the largest source of state revenue, which is IDR 1,786.4 trillion (82.5%) of the total state revenue of IDR 2,165.1 trillion which is used for public education, health, and infrastructure. However, state revenues experienced a deficit due to the unfulfilled realization of tax revenues. Tax is income for the state, but for companies, tax is a burden that must be paid which reduces the net profit generated. The purpose of this study was to determine the effect of capital intensity, profitability, and financial distress on Tax Avoidance. This study uses secondary data collection techniques with observations through www.idx.co.id, non-probability sampling technique with purposive sampling method. and the analytical method used is multiple linear regression analysis method using SPSS 25.0 program. The results of this study indicate that capital intensity has sufficient evidence of a positive effect on Tax Avoidance. profitability does not have enough evidence of a positive effect on Tax Avoidance. and financial distress does not have enough evidence of a positive effect on Tax Avoidance. Keywords: Tax avoidance, Capital intensity. Profitability, Financial distress References: , W. Y. (2014). Pengaruh Profitabilitas, Leverage, Dan Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2009-2012). Jurnal Akuntansi, 2(3). Altman I Edward. (1968). Financial Ratios, Discriminant Analysis And The Prediction Of Corporate Bankruptcy. The Journal Of Finance, XXIII(4), 589–609. Andriyanto, H. N. (2015). Pengaruh return on assets, leverage, corporate governance, dan sales growth terhadap tax efficience pada perusahaan manufaktur yang terdaftar di BEI Tahun 2009-2012. Anwar, Mokhamad. (2019), Dasar-Dasar Manajemen Keuangan Perusahaan, Jakarta: Prenada Media. Budianti, S., & Curry, K. (2018). Pengaruh profitabilitas, likuiditas, dan capital intensity terhadap penghindaran pajak (Tax Avoidance). In Prosiding Seminar Nasional Cendekiawan (pp. 1205-1209). Bursa Efek Indonesia, diakses pada 20 Desember 2020, https://www.idx.co.id Cahyadi Putra, I., & Merkusiwati, N. (2016). Pengaruh Komisaris Independen, Leverage, Size Dan Capital intensity Ratio Pada Tax Avoidance. E-Jurnal Akuntansi, 17(1), 690-714. Dewi, N. L. P. P., & Noviari, N. (2016). Pengaruh ukuran perusahaan, leverage, profitabilitas dan corporate social responsibility terhadap penghindaran pajak (Tax Avoidance). Sumber, 1(166), 20. Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27(3), 2293-2321. Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate Tax Avoidance. Accounting Review, 83(1), 61–82. Gamayuni, R.R., (2009). Berbagai Alternatif Model Prediksi Kebangkrutan. Jurnal Akuntansi dan Keuangan, 14(1), pp.75-89. Ghozali, Imam. (2016), Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of accounting and Economics, 50(2-3), 127-178. Hartoto, R. I. (2018). Pengaruh Financial distress, Corporate Governance dan Konservatisme Akuntansi terhadap Tax Avoidance (Studi Empiris pada Perusahaan Perbankan yang Listing di BEI tahun 2015-2017). Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi dan Bisnis, 13(2), 157-168. Ikatan Akuntansi Indonesia. 2011. PSAK 16 (Revisi 2011) : Aset Tetap. Jakarta : IAI Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. Kasmir. (2016), Pengantar Manajemen Keuangan: Edisi Kedua, Jakarta:Prenada Media Group Kholmi, M. (2010). Akuntabilitas dalam perspektif teori agensi. Journal of Innovation in Business and Economics, 2(02). Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada Tax Avoidance. Buletin Studi Ekonomi. Meilia, P., & Adnan, A. (2017). Pengaruh Financial distress, Karakteristik Eksekutif, Dan Kompensasi Eksekutif Terhadap Tax Avoidance Pada Perusahaan Jakarta Islamic Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4), 84-92. Morris, R. D. (1987). Signalling, agency theory and accounting policy choice. Accounting and business Research, 18(69), 47-56. Nugroho, L., & Anisa, N. (2018). Pengaruh Manajemen Bank Induk, Kualitas Aset, dan Efisiensi terhadap Stabilitas Bank Syariah di Indonesia (Periode Tahun 2013-2017). Inovbiz: Jurnal Inovasi Bisnis, 6(2), 114- 122. Oktamawati, M. (2017). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23-40. Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1-11. Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial distress, Komite Audit, Dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal akuntansi dan keuangan, 6(2), 221-241. Ratnawati, Juli, & Retno Indah Hernawati. (2016), Dasar-Dasar Perpajakan, Yogyakarta: Deepublish Republik Indonesia. 2007. Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran RI Tahun 2007, No. 28. Sekretariat Negara. Jakarta Republik Indonesia. 2008. Undang-Undang Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Atas Undang- Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. Lembaran Negara Republik Indonesia, No. 133. Sekretariat Negara. Jakarta Republik Indonesia. 2009. Undang-Undang Indonesia Nomor 16 Tahun 2009 Tentang Penetapan Perpu 5-2008 Tentang Perubahan Keempat UU 6-1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan Menjadi UU. Lembaran Negara Republik Indonesia, No. 211. Sekretariat Negara. Jakarta Republik Indonesia. 2019. APBN 2019 https://www.kemenkeu.go.id/apbn2019 Richardson, G., Taylor, G., & Lanis, R. (2015). The impact of financial distress on corporate Tax Avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44, 44-53. Rosa Dewinta, I., & Ery Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615. Schindler, Pamela S. dan Donald R. Cooper. (2014), Business Research Methods, 12th Ed, Singapore: Mc Graw Hill Education.
PENGARUH KUALITAS AUDIT, UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE Kezia Sibuea; Rizka Indri Arfianti
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.804

Abstract

Companies that hire an auditor to audit their financial statements are charged an audit fee. The audit fee is a payment given by the company to the auditor in exchange for his or her services. The purpose of this study is to discover if audit quality, firm size, complexity, and company risk all play a role in setting audit costs for financial statements. This study used a purposive sampling technique using a sample of 54 manufacturing businesses listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used include the descriptive analysis test, classical assumption test, multiple regression analysis test, simultaneous test (f-test), and partial test (t-test). According to the findings of the study, audit quality, firm size, and firm complexity all have a significant positive impact on audit fees. While the firm risk variable is not proven to have an effect on audit fees. Keywords: Audit fee, Audit quality, Company size, Company complexity, Company risk. References: Agoes, S. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. Jakarta: Salemba Empat. Ahmad, A. C., & Abidin, S. (2008). Audit Delay of Listed Companies: A Case of Malaysia. CCSE International Business Research., Vol. 1, No.4 October 2008, 32-39. Akram, Basuki, P., & Budiarto. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. Vol.2, No.1, Oktober 2017, 95-120. Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach, Sixteenth Edition. Newyork: Pearson Prentice Hall. Ask, J., & Holm, M. L. (2013). Audit Fee Determinants in Different Ownership Structures. Uppsala University, 1-49. Awuy, V. P., Sayekti, Y., & Purnamawati, I. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC). Jurnal Akuntansi dan Keuangan, 18, No.1, 15-26. Chandra, M. O. (2015). Pengaruh Good Corporate Governance, Karakteristik Perusahaan dan Ukuran KAP Terhadap. Jurnal Akuntansi Bisnis, Vol. 8, No. 26 Maret 2015, 174-194. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis (12 ed.). Jakarta: Salemba Empat. Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit fee Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus Journal Vol. 30, No.2: 198-211 ISSN: 0852-1875, ISSN (Online): 2549 3787, 198-211. DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics Vol. 3 (1981), 183-199. Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, Vol.14, No. 1, 57-74. Gammal, W. E. (2012). Determinants of Audit Fees: Evidence from Lebanon. International Business Research, Vol. 5, No. 11: 2012, 136-145. Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro. Hasan, M. A. (2017). Pengaruh Kompleksitas Audit, Profitabilitas Klien, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik Terhadap Audit Fee. Pekbis Jurnal, Vol. 9, No. 3, November 2017, 214-230. Huri, S., & Syofyan, E. (2019). Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 3, 1096-1110. Retrieved from http://jea.ppj.unp.ac.id/index.php/jea/issue/view/9 Institut Akuntansi Publik Indonesia (IAPI). (2016). Undang-Undang Nomor 2 Tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan. http://iapi.or.id/uploads/content/95-PP-No-2-Tahun-2016- tentang-Penentuan-Imbalan-Jasa-Audit-Laporan-Keuangan.pdf ICAEW. (2005). Audit Quality: Agency Theory and The Role of Audit. Audit and Assurance Faculty. Immanuel, R., & Yuyetta, E. N. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees. DIPONEGORO JOURNAL OF ACCOUNTING, Volume 3, Nomor 3, Tahun 2014, 1-12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting Indriastuti, M. (2012). Analisis Kualitas Auditor dan Corporate Governance Terhadap Manajemen Laba.Eksistansi (ISSN 2085-2401), Vol. IV, No. 2, Agustus 2012. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics Vol. 3 (1976), 305-360. Julianto, I. A., Yadnyana, I., & Suputra, I. G. (2016). Pengaruh Audit Fee, Perencanaan Audit Dan Resiko Audit Terhadap Kualitas Audit Pada Kantor Akuntansi Publik di Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, Vol. 5, No. 12, 2016, ISSN: 2337-3067, 4029-4056. Keputusan BAPEPAM No. KEP-36/PM/2003, Tentang Kewajiban Penyampaian Laporan Keuangan Berkala. (2003). https://docplayer.info/30003274-Keputusan-ketua-badan-pengawas-pasar-modal-nomor-kep- 36-pm-2003-tentang-kewajiban-penyampaian-laporan-keuangan-berkala.html Nugrahani, N. R., & Sabeni, A. (2013). Faktor-Faktor yang Mempengaruhi Penetapan Fee audit Eksternal Pada Perusahaan Yang Terdaftar Di BEI. Diponegoro Journal of Accounting, Volume 2, Nomor 2, Tahun 2013, ISSN(Online): 2337-3806, 1-11. Pambudi, T. L., & Ghozali, I. (2013). Pengaruh Kepemilikan Perusahaan Dan Manajemen Laba Terhadap Tipe Auditor Dan Audit Fees Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, Volume 2, Nomor 1, Tahun 2013, 1-13. Pranama, R. S. (2019). Pengaruh Pelaporan Corporate Social Responsibility, Kualitas Auditor, Ukuran Perusahaan, Anak Perusahaan dan Resiko Perusahaan Terhadap Komitmen Audit Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017). Universitas Islam Indonesia, Yogyakarta. Sanusi, M. A., & Purwanto, A. (2017). Analisis Faktor Yang Mempengaruhi Biaya Audit Eksternal, Diponegoro Journal of Accounting, Volume 6, Nomor 3, Tahun 2017, ISSN(Online): 2337-3806, 1-9. Selano, E. C., Tedjasuksmana, B., & Wardani, R. P. (2017). Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Laporan Keuangan Pada Perusahaan Property, Real Estate and Building Yang Terdaftar di BEI Tahun 2013-2015. Jurnal Akuntansi Kontemporer (JAKO), Vol. 9, No. 2, Juli 2017, 162-182. Suharli, M., & Nurlaelah. (2008). Konsentrasi Auditor Dan Penetapan Fee audit: Investigasi Pada BUMN, JAAI, Volume 12, No. 2, Desember 2008, 133-148. Syafina, D. C. (2018, Oktober 8). Kasus SNP Finance dan Pertaruhan Rusaknya Reputasi Akuntan Publik. (Suhendra, Editor) Retrieved from tirto.id: https://tirto.id/kasus-snp-finance-dan-pertaruhan- rusaknya-reputasi-akuntan-publik-c4RT Triani, Y. O. (2016). Faktor-Faktor Yang Mempengaruhi Penetapan Fee audit Fees (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013). Ulfasari, H. K., & Marsono. (2014). Determinan Fee audit Eksternal Dalam Konvergensi IFRS. Diponegoro Journal of Accounting, Volume 3, Nomor 2, Tahun 2014, ISSN(Online): 2337-3806, 1-11. Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: A Synthesis of Theory And Empirical Evidence. Journal of Accounting Literature, Vol. 23, tahun 2004, ABI/INFORM Global, 153-193. Widiastari, P. A., & Yasa, G. W. (2018). Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, Vol. 23, No. 2, Mei 2018, ISSN: 2302-8556, 957-981. doi:https://doi.org/10.24843/EJA.2018.v23.i02.p06 Yulianti, N., Agustin, H., & Taqwa, S. (2019). Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan dan Ukuran KAP Terhadap Fee audit. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 1, Seri B, Februari 2019, ISSN: 2656-3649 (Online), 217-235. Yulio, W. S. (2016). Pengaruh Konvergensi IFRS, Komite Audit Dan Kompleksitas Perusahaan Terhadap Fee audit. Jurnal Akuntansi Bisnis, Vol. 15, No. 29, 29 September 2016, 77-92.
KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENAWARAN SAHAM PERDANA DI BURSA EFEK INDONESIA Henny Ritha; Yusi Wahmisa Kurniasari
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.805

Abstract

The purpose of this research is to analyze differences in the company's financial performance before and after the initial public offering (IPO) on the Indonesian stock exchange using financial ratios. The research variables consisted of Current Ratio, Debt Equity Ratio, Debt Asset Ratio, Return on Equity, Return on Asset, Net Profit Margin, Fixed Asset Turnover, Turn Asset Turnover. The population in this research were companies that conducted an IPO in 2014 and selected samples based on the purposive sampling method were 14 companies. The method of data analysis uses paired test with the Wilcoxon signed ranked test. The results showed that there were no significant differences on Current Ratio, Return on Asset, Net Profit Margin, Fixed Asset Turnover and Total Asset Turnover before and after the IPO while significant differnces were found on Debt Equity Ratio, Debt Asset Ratio and Return on Equity. Keywords: Financial performance, Financial ratio, IPO. References: Arfandi, A., & Taqwa, S. (2018). Analisis Kinerja Keuangan Sebelum dan Sesudah Initial Public Offering (IPO) Pada Perusahaan Non Keuangan di Bursa Efek Indonesia. Wahana Riset Akuntansi, 6(2), 1347–1364. Brigham, E. F., & Houston, J. F. (2018). Dasar-dasar Manajemen Keuangan. Penerbit: Salemba Empat Cahyani, R. T., & Suhadak, S. (2017). Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Perusahaan Melakukan IPO (Initial Public Offering) Di Bursa Efek Indonesia (BEI) (Studi pada Perusahaan yang Listing Di BEI pada tahun 2013). Jurnal Administrasi Bisnis (JAB). Vol. 1. April 2017 Fitriyani, M.M. (2016). Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering (IPO) di Bursa Efek Indonesia , Universitas Pendidikan Indonesia. repository.upi.edu | perpustakaan.upi.edu Hartono, J. (2017). Teori Portofolio dan Analisis Investasi. Edisi kesebelas. Yogyakarta: BPFE. Ikhsan, Adhisyahfitri Evalina. (2011). Initial Public Offerings dan Kinerja Keuangan. Jurnal Keuangan dan Bisnis. Vol.3 No. 3. Khatami, N., Hidayat, R. R., & Sulasmiyati, S. (2017). Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering (IPO) di Bursa Efek Indonesia (Studi pada Perusahaan Non Finansial yang Listing di BEI Tahun 2011). Jurnal Administrasi Bisnis (JAB). Vol. 47. No. 1. Juni 2017. Kusumawati, Fitri Lita dkk. (2014). Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering (IPO) di Bursa Efek Indonesia (Studi Pada Perusahaan yang Listing di BEI Tahun 2009). Jurnal Administrasi Bisnis (JAB). Vol. 8 No. 2. Maret 2014. Munisi, G. H. (2017). Financial performance of initial public offerings: Companies listed on Dares Salaam Stock Exchange. Banking, Economics and Business Research (ICMABEBR-19). Pastusiak, Radoslaw et al. (2016). Company Profitability Before and After IPO. Is It a Windows Dressing or Equity Dilution Effect?. Prague Economic Papers. Vol. 25. No. 01. Pusporini, Ariyanti. (2014). Dampak Initial Public Offering terhadap Kinerja Keuangan PT Verena Multi Finance Tbk. dan PT Batavia Prosperindo Finance, Tbk. Institut Pertanian Bogor. Putra, E. K., Soesetio, Y., & Wijijayanti, T. (2016). Pengaruh Kinerja Keuangan Perusahaan terhadap Pembentukan Initial Return (Studi pada Perusahaan yang melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia Periode Tahun 2011-2015). Ekonomi Bisnis, 21(2), 179–189. Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabeta. Wirajunayasa, P. A. A., & Putri, I. (2017). Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offerings. E-Jurnal Akuntansi Universitas Udayana, Vol. 19(3), 1916–1942.
PENGARUH PENGALAMAN KERJA, AKUNTABILITAS DAN BESARAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KAP DI INDONESIA TAHUN 2021 Dewi Oktaviyani; Leonard Pangaribuan
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.827

Abstract

A public accountant (auditor) who has a lot of experience, has an attitude towards what is reported or is reported to be responsible in the company's financial statements is very necessary at this time. That way, an auditor who has a high attitude of responsibility will be trusted to provide good audit quality. The data obtained in this study came from a questionnaire filled out by 50 respondents who are auditors or public accountants (auditors) registered at the Indonesian Institute of Certified Public Accountants. The results show that the variability of audit quality that can be explained by work experience, accountability and the amount of audit fees is only 35%. The results of the statistical test value stated that if work experience had a significance of 0.1825 (>0.05), accountability had a significance value of 0.007 (0.05). The result is that work experience, accountability and the amount of audit fees together have an effect on audit quality. Partially, only accountability has a positive effect on audit quality, while work experience and the amount of audit fees have no effect on audit quality.

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