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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
 1 
Search results for , issue "Vol. 16 No. 1 (2021): April 2021" : 6 Documents clear
Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus Nita Andriyani Budiman; Firda Novi Antika; Sri Mulyani
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1155.243 KB) | DOI: 10.37301/jkaa.v16i1.32

Abstract

The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a positive effect on taxpayer compliance, while tax compliance costs and financial conditions does not affect on taxpayer compliance. Keywords: Tax officer service quality, tax sanctions, tax compliance costs, tax sosialization, financial conditions, and taxpayer compliance
Pengaruh Asimetri Informasi, Karakter Personal, Reputasi, Trust in Superior dan Mutual Monitoring terhadap Budgetary Slack Ietje Nazaruddin; Nurul Harsanti
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.176 KB) | DOI: 10.37301/jkaa.v16i1.36

Abstract

This study aims to determine the effect of information asymmetry, personal character, reputation, trust in superiority and mutual monitoring of budgetary slack. The sample used was individuals working in the SKPD consisting of 1 City and 4 Regencies in the Special Region of Yogyakarta (DIY). This research uses purposive sampling. A total of 200 questionnaires were distributed and only 105 questionnaires could be processed. The process of data analysis in this study uses multiple regression analysis with the application of SPSS. The results showed that the information asymmetry variable had a positive and significant effect on budgetary slack, personal character, reputation and trust in superior had a negative and significant effect on budgetary slack. Keywords: Asymmetry Information, Personal Character, Reputation, Trust In Superior, Mutual Monitoring, Budgetary Slack
Pengaruh Kepemilikan Manajerial, Dewan Komisaris Dan Komite Audit Terhadap Kinerja Prusahaan Sektor Pertambangan Di Bursa Efek Indonesia Ariful Fikri; Mukhlizul Hamdi
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1008.818 KB) | DOI: 10.37301/jkaa.v16i1.39

Abstract

This study aims to determine the impact of managerial ownerships, board of commissioners and audit committee on the achievement of mining sector companies in the Indonesia Stock Exchange. The sample used is the mining sub-sector company. Data used from 2015 to 2019. The hypothesis testing process is carried out with multiple regression partial testing. The results of testing the first hypothesis found that managerial ownership had no significant effect on company performance, while the board of commissioners and audit committee had a significant effect on the performance of the coal mining sub-sector companies on the Indonesia Stock Exchange. Keywords: Return on Assets, Good Corporate Governance & Mining Sub Sector
Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018) LILIS GUSTIANA; Yeasy Darmayanti; Meihendri Meihendri
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.969 KB) | DOI: 10.37301/jkaa.v16i1.40

Abstract

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the 2014-2018 period. By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of commissioners educational background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance. Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.
Pengaruh Kompetisi, Corporate Governance, terhadap Risk Disclosure (Studi Kasus pada Bank BUMN) Mike Kusuma Dewi; Elsa Meirina
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.611 KB) | DOI: 10.37301/jkaa.v16i1.41

Abstract

This research is a quantitative research in which the problem solving model and analysis is carried out by examining the influence between the independent variables. Thus the purpose of this study is to see how the influence of business competition in the banking world along with Good Corporate Governance on Risk Disclosure at state-owned banks. This research was conducted on 4 research objects of state-owned banks in Indonesia which were analyzed using data processing tools, namely SPSS ver.23. The research was conducted from 2012 to 2019. The results of the above research can be concluded that the independent variable (H1) has a significant effect on risk disclosure. Meanwhile, other independent variables, namely the size of the board of commissioners (H2) and the composition of the independent board of commissioners (H3), have no significant effect on risk disclosure Keywords : Competition, Corporate Governance, Risk Disclosure
Analisis Tingkat Kesehatan Bank Dinilai Menggunakan Rasio CAMEL dan Rasio RGEC pada PT. BRI Srikaton) Subianto; Miki Indika; Muhammad Rezeki
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.999 KB) | DOI: 10.37301/jkaa.v16i1.42

Abstract

The aim of this study is to see the health level of BRI (Bank Rakyat Indonesia) of 2018 and 2019 by CAMEL and RGEC ratio. This study is quantitative study. Collection data technique of this study are interview and documentation while analyzing data technique is through descriptive method where CAMEL is consisted of capital, asset quality, management quality, feasibility and liquidity factor while RGEC is consisted of risk profile, good corporate governance, and earning factor. Based on the result of this study, CAMEL of 2018 and 2019 are 99,41 and 99,23 categorized as “health”. RGEC of 2018 and 2019 are 96,67 percent categorized as “health”. Keywords: Health level, CAMEL, RGEC

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