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Dwi Fitri Puspa
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INDONESIA
Jurnal Kajian Akuntansi dan Auditing
Published by Universitas Bung Hatta
ISSN : 19072473     EISSN : 27218457     DOI : 10.37301/jkaa
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting Taxation Behavioral Accounting Corporate Governance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 15 No. 1 (2020): April 2020" : 6 Documents clear
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) pada Umkm di Kota Padang Lisa Fitriani Rahman Shinta Ayudhi
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.901 KB) | DOI: 10.37301/jkaa.v15i1.17

Abstract

This study aims to see to find out the application of SAK EMKM to MSMEs in Padang Barat District. To determine the effect of applying the EMKM to MSMEs for the growth of MSMEs in Padang Barat District.The sample in this study was obtained from the Office of Cooperatives and Small and Medium Enterprises for West Padang Subdistrict as many as 171 samples using the Slovin formula. The application of financial accounting standards for small and medium micro entities (SAK EMKM) has a positive and significant influence on the growth of small and medium micro enterprises because the significance value obtained is 0,000 < 0,05 which is supported by the value of t count of 14,633 > t table of 1,973. The magnitude of the ability of the independent variable in this case is the application of the small and medium micro financial entity accounting standard (SAK EMKM) to the dependent variable in this case is the growth of small and medium micro enterprises by 55.90% while the remaining 44.10% is influenced by variables other than variables that were not included in the research model
Pengaruh Return On Invesment (ROI) dan Earning Per Share (EPS) terhadap Harga Saham pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Wahyu Indah Mursalini
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.358 KB) | DOI: 10.37301/jkaa.v15i1.18

Abstract

Information earning per share of a company’s net profit shows the company is ready to share to the shareholders of the company. ROI and EPS is part of the profitability ratios. This study aimed to examine the effect of Return On Investment and Earning Per Share to the stock price on the automotive company listed on the Indonesia Stock Exchange. The population in this study is the automotive company which is listed on the Indonesia Stock Exchange during the period 2014 to 2018. The sample is determined based on purposive sampling method in order to obtain six samples of the company. Data used is secondary data obtained from www.idx.co.id. The analytical method used is the classic assumption test, Tarbelt regression, t-test, f and the coefficient of determination.Based on analysis of partial significance level of 5%, then the results of this study concluded: (1) Return On Investment affect the prices of shares with a value of 3.089 t count > t table 2.052 with significant value 0,005 < α 0,05, (2 ) Earning PerShare on stock price with the t value of 1.586 < t table 2,052 with significant value0,127 > α 0.05.And test results f where earnings and cash flows simultaneous effect on the price of shares with a value of F 5.885228 with probability (Prob. F-Statistik) with the value 0,000. And the coefficient of determination (R2) of 0.652 or 65.2% of profit and cash flows affect stock prices, 34.8% are influenced by other factors not examined in this study among other things, sales grwoth, debt, and net profit margin.
Pengaruh Idealisme, Relativisme, Gender dan Tingkat Pengetahuan terhadap Persepsi Mahasiswa Akuntansi atas Perilaku Tidak Etis Akuntan Efran Efran; Ethika Ethika
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.081 KB) | DOI: 10.37301/jkaa.v15i1.19

Abstract

This study aims to prove the influence of idealism, relativism, gender and level of knowledge on accounting students perceptions of accountant's unethical behavior. Before the data processing stage is carried out the data collection process is first carried out, in this study the sample is the accounting student at Bung Hatta University who has conducted lectures from the fifth semester onwards. The sampling process is done by purposive sampling method. The data used are primary, which is obtained through questionnaires. In this study, the independent variable consists of idealism, relevance, gender and level of knowledge while the dependent variable is the accounting student's perception of unethical behavior. To test the hypothesis used multiple regression with the help of the SPSS program. Based on the test results it can be concluded that idealism, relevatism, gender, and level of knowledge do not significantly influence the perception of accounting students of unethical behavior in the University of Bung Hatta University.
Pengaruh Locus of Control, Komitmen Profesional, dan Pengalaman Audit terhadap Perilaku Akuntan Publik dalam Situasi Konflik Audit dengan Kesadaran Etis sebagai Variabel Pemoderasi Irma Lumban Gaol; Yunilma Yunilma
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.184 KB) | DOI: 10.37301/jkaa.v15i1.20

Abstract

The research purpose to know the effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. Research respondents consist of auditors at public accountant office in padang, Pekanbaru and medan. The amount of questioner which has spread to the respondence about 120 sheets and questioner which can be analyzed about 87 sheets. Data analysis is done with multiple regression analysis by using SPSS 15.0 program. The results of these reseacrch indicate that the locus of control, professional commitment, audit experience and ethichal reasoning as moderation when tested together or simultaneously not have significant to auditor in an audit conflict situation. The results partially on locus of control, professional commitment, audit experience and ethical reasoning as moderation not having a significant effect on the behavior in conflict situations for 0072, 0550, and 0419.
Pengaruh Penilaian Kinerja Auditor dan Penerapan Audit Internal terhadap Sistem Pengendalian Intern pada Kantor Perwakilan BPKP Provinsi Sumatera Barat Yukmi Yukmi; Agussalim M M; Meriyani Meriyani
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.581 KB) | DOI: 10.37301/jkaa.v15i1.21

Abstract

This purpose of this study is to examine the impact of the performance assessment variables of the auditor’s and implementation of internal audit on the internal control system. The collection of data on the research is using questionnaires distributed to the internal government auditors (at rhe representative office of BPKP West Sumatra Province. 57 questionnaires have been collected. The regression method is used to analyze the data. The results of this research provide evidence that the performance assessment of auditors and the implementation of internal audit has an influence on internal control system.
Analisis Kepatuhan Wajib Pajak dalam Membayar Pajak Restoran Studi Kasus pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Rawas Yayuk Marliza; Miki Indika; Apriani Apriani
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.371 KB) | DOI: 10.37301/jkaa.v15i1.22

Abstract

The purpose of this study is to know the compliance of taxpayer to pay the restaurant tax. This study is conducted in the tax management and retributions Body of Musi Rawas Regency. The data is collected during 2016 -2018 . This research used deskriptive and qualitative and the data used are primery data abd secondary data. Methods of data collection interviews,observation and documentations. There is one variable, namely tax payer compliance . the restuls of the analysis show that restaurant taxpayer compliance is categorized to be obdient, it can be seen annual submitting the regional tax notice. (SPTPD), having no tax arrears for ail tipes oftax having obtainted permissions to pay in installments and delaying tax payments, never sentenced texations in the past ten years.

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