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SALAM FADILLAH ALZAH
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INDONESIA
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 8 Documents
 1 
Search results for , issue "Vol 13 No 1 (2024): Edisi Februari (In Press)" : 8 Documents clear
THE EFFECT OF ISLAMIC GOVERNANCE SCORE AND INVESTMENT ACCOUNT HOLDER ON THE DISCLOSURE OF ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA Rimi Gusliana Mais; Munir; Siti Sarah Wulansari
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
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.v13i1.1031

Abstract

This study aims to determine the effect of Islamic Governance Score (IG-Score) and Investment Account Holder (IAH) on Islamic Social Reporting (ISR) Disclosure. This research was conducted on Islamic banks registered with the Financial Services Authority for the 2016-2020 period and obtained 11 samples of Islamic banks. The method used is the panel data regression analysis method. The results showed that the IG-Score and IAH had an effect on the ISR design. IG-Score has an effect on ISR Disclosure, this shows that the presence of Shariah Supervisory Board (DPS) affects and encourages Islamic banks to carry out or improve ISR performance. IAH has an effect on ISR, in this case IAH determines compliance with Islamic banking principles and the consequences for ISR.
KUALITAS PENGUNGKAPAN EMISI KARBON PADA LAPORAN KEBERLANJUTAN PERUSAHAAN YANG TERDAFTAR BERDASARKAN INDEKS SRI-KEHATI PERIODE 2018 – 2022 Maria Ellita Ovina; Carmel Meiden
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
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.v13i1.1033

Abstract

Climate change is one of the environmental problems that is currently being considered by stakeholders, including various organizations concerned with environmental issues. The Carbon Disclosure Project (CDP) is a non-profit organization in 2000 that focuses on addressing environmental issues. CDP works by publishing an information sheet which is useful as a guide for companies to disclose greenhouse gas (GHG) emissions due to the company's business activities. The company discloses carbon emissions in its sustainability report. This research was conducted by giving a score of disclosure of carbon emissions, both quantitatively and qualitatively. Of the 5 issuers studied during the 2018-2022 period, it was found that Bank Rakyat Indonesia (Persero) Tbk. has the highest level of conformity and quality of disclosure. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the energy consumption category has the highest disclosure quality. The banking sector is ranked highest in terms of quantitative disclosure of carbon emissions, while the infrastructure sector is ranked highest qualitatively.
ANALISIS KEMAMPUAN KUALITAS AUDITOR MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Evangelista; Sugi Suhartono
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
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.v13i1.1043

Abstract

The long-term goal of a company is to increase the value of the company. If the company’s financialperformance increases, the value of the company will also increase and vice versa. However, in reality, financial performance does not always move in tandem with company value. As happened in several state-owned companies. This study aims to determine the effect of financial performance on firm value which will then be moderated by auditor quality The objects of this research are 21 non-financial BUMN companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this study was purposive sampling. Data testing carried out in this study was descriptive analysis test, pooling test, classic assumption test, regression analysis test with Moderated Regression Analysis and hypothesis testing with SPSS version 26 program. The rusults of the research it was concluded that profitability has a positive effect on firm value. Liquidity has a negative effect on firm value. Solvability has no effect on firm value. Auditor quality is not able to strengthen the positive effect of profitability on firm value. Auditor quality is not able to strengthen the negative effect of liquidity and solvency on firm value.
DAMPAK TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN COVID-19 DI INDONESIA TAHUN 2020-2021 Ganapati Rasyid; Nur Cahyonowati
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
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.v13i1.1052

Abstract

The purpose of this study is to examine the effect of corporate governance and audit quality on COVID-19 disclosure. The dependent variable used in this study is COVID-19 disclosure, while the independent variable used in this study consists of board size, board independence, board diversity, audit committee size, audit committee independence, audit office size, and audit opinion type. The population in this study consists of all companies registered in the Indonesian Stock Exchange during the years 2020-2021. The sampling method used is purposive sampling. The total number of samples in this study is 1,116 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with multiple linear regression analysis. The result of this study shows that board independence and audit committee size have significantly positive effect on COVID-19 related information disclosure. Whereas board size, board diversity, audit committee independence, audit office size, and audit opinion type do not affect COVID-19 related information disclosure.
ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN PAJAK TANGGUHAN BERDASARKAN PSAK 46 Nurkhasanah Nurkhasanah; Rizka Indri Arfianti
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
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.v13i1.1053

Abstract

Discrepancies and differences in interests between accounting and taxation require companies to make fiscal corrections or adjustments between commercial financial reports and fiscal financial reports in accordance with tax regulations. The object used for this research is the financial report of PT X in 2021 - 2022, research variables are recognition, measurement, presentation and disclosure of deferred tax PSAK 46. After conducting research, regarding the analysis of the implementation of PSAK 46 deferred taxes at PT X, indicates that the recognition, measurement, presentation and disclosure of deferred tax PSAK 46 has been applied in accordance with the data in the financial statements and notes to the financial statements. The research conclusion is that the recognition of deferred tax according to PSAK 46 has been implemented by recognizing current tax and the benefits of deferred tax.
META ANALISIS DETERMINAN PENGHINDARAN PAJAK Elsya Dinda Swandi; Arihadi Prasetyo
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
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.v13i1.1057

Abstract

In the companies point of view tax is a burden that potentioal reduce the profits of the company itself. There is a lot of effort minimize tax such as  tax avoidance , one of the efforts used by tax payers to avoid taxes using legal methods with the aim of minimizing the amount of  individual or corporate tax payable.There are so many factor dirven the motive to do it. The purpose of this research was to examine the effect of profitability, leverage, firm size, institusional ownership, and sales growth on tax avoidance.Study Literatur Rerearch utilize inconducting this research. The object of this research uses secondary data in comprises research publish  from 26 journals that are integrated with SINTA. The data analysis methods used in this research is meta- analysis. Base on the research analysist can be withdrawn conclusions of this study as are follow: The variable of profitability, leverage, company size, institusional ownership, and sales growth significant influence tax avoidanve.
PERBANDINGAN PENGHINDARAN PAJAK, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS SEBELUM DAN SELAMA PANDEMI COVID-19 Manuel Lorens; Amelia Sandra
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
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.v13i1.1070

Abstract

Tax avoidance refers to measures of tax deduction received by the government. Financial ratios are utilized in analyzing and monitoring company performance through the company’s income statement and statement of financial position. This research has a purpose to discern whether tax avoidance, profitability, solvability, and liquidity were different before and during the COVID-19 pandemic. Using the judgment sampling, 37 consumer non-cyclicals sector companies listed in Indonesia Stock Exchange were obtained during the period 2018 to 2021. The sample in this research is considered normally distributed based on the Central Limit Theorem theory due to the number of samples exceeds 30. The Paired-Samples T-Test indicates that tax avoidance has a significance probability < 0.05, meanwhile profitability, solvability, and liquidity have a significance probability > 0.05. This research concluded that differences are present in tax avoidance between before and during the COVID-19 pandemic. In addition, differences are not present in profitability, solvability, and liquidity between before and during the COVID-19 pandemic
FAKTOR POTENSIAL YANG BERPENGARUH TERHADAP KECURANGAN LAPORAN KEUANGAN Jessica Novilia Chandra; Mulyani
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
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.v13i1.1078

Abstract

This research aims to determine the influence of financial targets, financial stability, external pressure, institutional ownership, and ineffective monitoring on indications of the condition of financial reports in manufacturing companies in the food and beverage industry sector. The population in this study used manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange (BEI) during the 2019 - 2022 period. The sampling technique used purposive sampling technique and produced a sample of 40 companies. The data analysis techniques used are descriptive statistical analysis, pooling test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, customized r2, F test, and t test. Based on the research results, it shows that financial targets, financial stability, external pressure, institutional ownership and ineffective monitoring have no effect on the condition of financial statements.

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