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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. 19 No. 2 (2023): Oktober 2023" : 6 Documents clear
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, AKUNTABILITAS, DAN TRANSPARANSI TERHADAP PENGELOLAAN KEUANGAN DESA YUNI VERONIKA; Yesi Mutia Basri
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.109

Abstract

This study aims to determine at the effect of apparatus competence, organizational commitmen, community particpation, accountability, and transparancy on village financial management. The population in this study was 242 villages in Kampar Regency. The sample used was a sample of 71 villages with a total of 284 respondents using the propoportional stratified random sampling method. This study uses primary data using a questionnaire. The analytical method used in this research in linear multiple regression analysis. The analytical tool used in this study is Product Statistics and Service Solution (SPSS) version 21.0. The results of this study indicate that transparency, accountability, community participation, quality of human resources and village financial management.
PENGARUH WHISTLEBLOWING, AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD (STUDI PADA PERWAKILAN BPKP PROVINSI RIAU SUKMA SOPIYAN ARDIANSYAH
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.111

Abstract

This study aims to examine the effect of whistleblowing, forensic accounting and investigative audits in detecting fraud. This type of research is research with a quantitative approach. The population in this study, namely the investigative auditors of the Financial and Development Supervisory Agency (BPKP) Representatives of Riau Province, amounted to 30 auditors. The sampling technique in this study used a saturated sampling technique. The sample in this study was an investigative auditor who worked at the Representative of the Financial and Development Supervisory Agency (BPKP) of Riau Province, which amounted to 30 auditors. The data used in the study is primary data collected by distributing questionnaires directly. Data analysis used multiple linear regression analysis. The results show that whistleblowing has an effect on fraud detection, forensic accounting has no effect on fraud detection, and investigative audits have an effect on fraud detection
PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Anggelina Wati
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.113

Abstract

This study aims to determine the effect of tax planning, deferred tax assets, deferred tax expense, leverage, and company size on profit management in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period obtained from www.idx.co.id. The research sample was selected using the purposive sampling method, so that the sample obtained was as many as 69 companies. Hypothesis testing was performed by multiple linear regression analysis using SPSS version 26. The results showed that the independent variables, namely tax planning, deferred tax assets, deferred tax burden, leverage, and company size, were in front of the dependent variable, namely profit management.
PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, DAN FEE AUDIT TERHADAP AUDITOR SWITCHING Ilmi Firdatul Afidah; Sumiadji; Triesti Candrawati
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.115

Abstract

This research aims to examine and analyze the effect of company size, management change, financial distress, and audit fees on auditor switching. Objects of this research are companies in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange for 2017-2021. It is quantitative research using logistic regression analysis to analyze the data. Sample of data were 21 companies which were obtained using purposive sampling method. The dependent variables used in this research are auditor switching, while the independent variables are company size, management change, financial distress, and audit fees. The results simultaneously showed that company size, management change, financial distress, and audit fees have a significant effect on auditor switching. Partially, financial distress and audit fees have a significant effect on auditor switching, while company size and management change have no significant effect on auditor switching. This research concludes that companies experiencing financial distress and the large audit fees potentially conduct auditor switching.
PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO MANAJEMEN AKTIVA TERHADAP PERTUMBUHAN LABA PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNAN Chatarine
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.120

Abstract

The purpose of this study is to determine the impcat of the debt to equity ratio, total asset turnover and current ratio on profit growth in the property, real estate and building construction sectors listed on the IDX for the 2016-2019 period. The data used in this study is secondary data obtained from financial reports and downloaded through the IDX's official website, www.idx.co.id. The study uses a purposive sampling technique. is The multiple linear regression analysis used to test the hypothesis. The results of this study indicate that the variables Debt to Equity Ratio, Total Asset Turnover, and Current Ratio simultaneously and partially have no impact on Profit Growth.
PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, INTENSITAS PERSEDIAAN, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK Lia Lia puspita sari; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.121

Abstract

The purpose of this research is to empirically examine the effect of institutional ownership, board of commissioners, inventory intensity, and leverage on tax management. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. The sample selection was based on the purposive sampling method and in the end it was obtained 128 companies that met the criteria and the number of observations was 640 observations. The analysis technique used in this study is Multiple Linear Regression with the Eviews. The results show that institutional ownership, inventory intensity and leverage have a positive and significant effect on tax management, while the board of commissioners has no effect on tax management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022.

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