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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. 16 No. 2 (2021): Oktober 2021" : 6 Documents clear
PERSEPSI AKUNTAN PERUSAHAAN DAN AKUNTAN PUBLIK TERHADAP KONSEP DASAR, PENGUKURAN DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN ethika ethika; Widia Gesti Marda
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.623 KB) | DOI: 10.37301/jkaa.v16i2.46

Abstract

This study aims to empirically examine the differences in perceptions of corporate accountants and public accountants to basic concepts, measurements, and disclosures of environmental accounting. This research was conducted at Public Accounting Firms and Corporate Accountants in West Sumatera. Sampling in this study using the convenience sampling method, in order to obtain a sample of 60. the data analysis technique used to test the hypothesis is the Differential Test (Independent Sample T-test). The results of this study indicate that there is no difference in perceptions between corporate accountants and public accountants on the basic concepts of environmental accounting, environmental accounting measurements, and environmental accounting disclosures. Where both corporate accountants and public accountants have the same perception of the existence of the basic concepts of environmental accounting, environmental accounting measurements, and environmental accounting disclosures are currently inadequate. This research shows that it is necessary to establish as soon as possible special standards on environmental accounting, as a guideline in carrying out environmental accounting practices in companies considering the need for transparency of responsibility for the environment Keywords: Basic Concepts of Environmental Accounting, Environmental Accounting Measurements, and Environmental Accounting Disclosures.
PENGARUH USIA, PENDIDIKAN, ETNIS, TENURE DAN BOARD OWNERSHIP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2014-2018 Lidya Eka Putri; Yeasy Darmayanti
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.756 KB) | DOI: 10.37301/jkaa.v16i2.47

Abstract

Abstract This study aims to prove and analyze the effect of age, education, ethnicity, tenure and board ownership on earnings management in manufacturing companies on the Indonesia Stock Exchange. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2014 - 2018. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that age, education and tenure had influence on earnings management in manufacturing companies on the Indonesia Stock Exchange, while ethnicity and board ownerships had no significant effect on earnings management in manufacturing companies on the Indonesia Stock Exchange Keywords: Age, Education, Ethnicity, Tenure, Board Ownership
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (studi empiris pada peusahaan non manufaktur yang terdaftar di BEI TAHUN 2015-2018) anggia rahma
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.442 KB) | DOI: 10.37301/jkaa.v16i2.48

Abstract

This study aims to prove and analyze the effect of intellectual capital on the productivity of non-manufacturing companies on the Indonesia Stock Exchange for the period 2015 to 2018. The data used are secondary data. The data analysis method used is multiple regression and t-statistical testing based on the results of hypothesis testing, it is found that human capital efficiency and capital structural efficiency have an effect on the profitability of non-manufacturing companies on the Indonesia Stock Exchange, while structural human capital efficiency has no significant effect on the profitability of non-manufacturing companies. manufacturing on the Indonesia Stock Exchange.
ANALISIS PENGARUH PENGAWASAN FUNGSIONAL, AKUNTABILITAS PUBLIK, TRANSPARANSI DAN PENINGKATAN PELAYANAN PUBLIK TERHADAP KINERJA PEMERINTAH DAERAH Jumirin Asyikin; Ismiati
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.672 KB) | DOI: 10.37301/jkaa.v16i2.52

Abstract

This study aims to empirically test the functional supervision, public accountability, transparency and improvement of public services that affect the dependent variable of local government performance at the PUPR Office of Batola Regency, either partially or simultaneously. The design in this study is a quantitative comparative causal research. The population in this study were all employees at the PUPR Office of Batola Regency using purposive sampling method. Data collection techniques used through questionnaires. Testing the research hypothesis using multiple regression analysis. The results of this study indicate that partially functional supervision has a positive and significant effect on local government performance. For public accountability does not affect the performance of local governments with a negative direction of influence. Transparency also has no effect on local government performance and has a positive direction of influence. And to improve public services has a positive and significant effect on the performance of local governments. Keywords: functional supervision, public accountability, transparency, improvement of public services and local government performance
PENERAPAN E-SYSTEM DALAM KEPATUHAN PAJAK BADAN: MODERASI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK Rhana Sasqia Hibatulwassi; Vince Ratnawati; Nita Wahyuni
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.161 KB) | DOI: 10.37301/jkaa.v16i2.53

Abstract

Tax is main income of Indonesia. This study aims to find empirical evidence related to the effect of taxation e-system on corporate taxpayer compliance and the effect of moderation understanding of tax regulations and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers registered at Pratama Tax Office Bangkinang, amounting to 9,178 corporate taxpayers. The sample of this study was selected using accidental sampling technique, which is a sampling technique where consumers who coincidentally/incidentally meet with the researcher can be used as samples if it is deemed that the person who happened to be met is suitable as a data source. This study use approach for hypothesis testing by using SPSS 26 as statistical program used. The results of this study indicate that implementation of taxation e-system has a positive and significant effect on corporate taxpayer compliance. Meanwhile, the moderating variable such as understanding of tax regulations and tax sanctions has no effect on the implementation of taxation e-system on corporate taxpayer compliance. Keywords: taxation e-system, understanding of tax regulations, tax sanctions, taxpayer compliance
PENGARUH PELAKSANAAN PENAGIHAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BATAM ITA MUSTIKA ITA MUSTIKA
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (771.851 KB) | DOI: 10.37301/jkaa.v16i2.57

Abstract

The purpose of this study is to determine the effect of the variable (X1) is the implementation of tax collection and variable (X2) that is Self Assessment System to (Y) taxpayer compliance. The object of this research is KPP Pratama Batam, which is specially in KPP Pratama area of ​​North Batam. In this research, sampling technique is done by Random Sampling method, using Solvin formula which produce 100 respondent / sample. Data analysis technique using SPSS (Statistical Package for the Social Science) version 22. The result of this research is the implementation of tax collection (X1) and self assessment system (X2) has a significant effect on taxpayer compliance (Y)

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