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Journal of Accounting and Management Innovation
Published by Universitas Pelita Harapan
ISSN : 25485709     EISSN : 25484900     DOI : -
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Journal of Accounting and Management Innovation is a publication managed by the Business school with Research and Community Services Center of Universitas Pelita Harapan Medan. This publication is a means to disseminate and develop expertise in the area of management, accounting, hospitality whether it is theoretically or applied sciences. Lecturers, researchers, and practitioners are encouraged to publish their study in this publication.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 138 Documents
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Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Batam Siregar, Dian Lestari
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Pajak menjadi salah satu sumber pendapatan negara yang dipergunakan untuk dana pembangunan nasional guna mewujudkan kesejahteraan seluruh masyarakat di Indonesia.  Untuk itu pengembalian Surat Pemberitahuan (SPT) diperlukan guna perhitungan dan/atau pembayaran pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Namun realisasi pengembalian Surat Pemberitahuan (SPT) untuk wilayah kota Batam menunjukkan penurunan dari tahun ke tahun. Hal ini terjadi karena kesadaran masyarakat terhadap kegunaan pajak masih rendah dan sanksi yang ada dirasa ringan dan kurang tegas. Penelitian ini bertujuan untuk melihat pengaruh kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Batam. Penelitian ini menggunakan metode analisis data kuantitatif dengan menggunakan model ekonometrika yaitu metode analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa variabel kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak yang ditunjukkan oleh nilai thitung (2,808) > ttabel (1,984). Begitu juga dengan variabel sanksi pajak terhadap kepatuhan wajib pajak dimana thitung (2,459) > t tabel  (1,984) yang berarti sanksi pajak mempengaruhi kepatuhan wajib pajak dalam membayar pajak pribadi. Untuk nilai  Fhitung  diperoleh sebesar 20,109 > F tabel sebesar 3,09 yang artinya kesadaran wajib pajak dan sanksi pajak secara simultan berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak pribadi pada Kantor Pelayanan Pajak Pratama Batam.Kata kunci: Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFFECTIVE TAX RATE PADA PERUSAHAAN YANG TERDAFTAR DI BEI Jony, Jony
Journal of Accounting and Management Innovation Vol 4, No 2 (2020)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This research aims to determine factors of Effective Tax Rate in Manufacture Sector companies at Bursa Efek Indonesia. This research will limited Independent variable only for Debt to Asset Ratio, Size of Company, and Return on Asset. The population of this research are all consumer goods sector. Total amount of our observation are 87, come from 29 companies dan 3 years in row, from 2016 to 2018. This research use Double Regression Analysis for its model and use Purposive Sampling method. Data were analyzed by SPSS Software version 26, with 5% significance level. Result of this research showed informations : as partially, Debt to Asset has positive impact and no significant effect on Effective Tax Ratio; Size of Company has negative impact and significant effect on Effective Tax Ratio; Return On Asset has positive impact and no significant effect on Effective Tax Ratio. Simultaneously, all of this factors has positive impact and no significant effect on Effective Tax Ratio.Keywords :DAR, Size Company, ROA, Effective Tax Rate
EVALUASI IMPLEMENTASI PELAPORAN KEUANGAN SEBAGAI BENTUK AKUNTABILITAS ORGANISASI KEAGAMAAN Gedi Raya, Maria Kurniati
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The purpose of the research to find out whether the financial reporting that is applied by the Catholic Church of St. Paulus Miki Salatiga has been in accordance with the standards established Archdiocese of Semarang and SFAS 45, 2011. The research method used is descriptive qualitative research analysis method using case studies. The results of this study indicate that the financial statements produced by the Catholic Church of St. Paulus Miki Salatiga was aligned with the standards established Archdiocese of Semarang and SFAS 45, 2011 by presenting the Financial Position Reports, Activity Reports, Cash Flow Statement, and Notes to Financial Statements. However there are differences in the way of adjustment and recording of financial statements made by the Catholic Church of St. Paulus Miki Salatiga against the revised SFAS 45, 2011 in accordance with the characteristics of the parish.Keywords: SFAS 45, financial statements, accountability
ANALISIS PERBEDAAN PENGARUH ACCRUAL DAN REAL ERANINGS MANAGEMENT TERHADAP EARNINGS RESPONSE COEFFICIENT Noto, Mulyadi
Journal of Accounting and Management Innovation Vol 3, No 1 (2019)
Publisher : Universitas Pelita Harapan Medan

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Abstract

 Tujuan dari penelitian ini adalah untuk menguji perbedaan pengaruh accrual earnings management dan real earnings management terhadap earning response coefficient (ERC). ERC mewakili persepsi para pelaku pasar modal atas muatan informasi (information content) yang dikandung dalam laba akuntansi (accounting earnings). Di sini, keberadaan praktik accrual earnings management dan real earnings management oleh manajemen dapat memperkuat ataupun memperlemah persepsi pasar atas muatan informasi laba akuntansi ini, tergantung apakah pasar modal menafsirkan adanya efficient earnings management atau opportunistic earnings management oleh peusahaan. Penelitian ini menduga bahwa earning response coefficient (ERC) akan dipengaruhi secara berbeda di antara dua tipe manajemen laba yang dipraktikkan oleh manajemen.Dengan menggunakan sampel data dari perusahaan yang terdaftar dalam Bursa Efek Indonesia, penelitian ini meregresikan Cumulative Abnormal Return (CAR) terhadap Unexpected Earnings (EA), variabel mewakili accrual earnings management - Discretionary Accruals (DAC) dan variabel-variabel yang merupakan proxy praktik real earnings management (Abnormal CFO, Abnormal Production dan Abnormal Discretionary Expense). Hasil pengujian menunjukkan bahwa pada sampel perusahaan yang dipilih praktik accrual earnings management mempengaruhi earnings response coefficient. Sementara itu, earnings response coefficient tidak dipengaruhi oleh keberadaan real earnings management. Dengan demikian, penelitian ini setidaknya memberikan bukti adanya perbedaan pengaruh dua tipe manajemen laba terhadap earnings response coefficient. Kata kunci:Earnings Response Coefficient, Accrual Earnings Management, Real Earnings Management, Cumulative Abnormal Returns, Unexpected Earnings.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI KONSUMEN DALAM MEMBELI RUMAH DI KOTA BATAM Nainggolan, Notra Pitri; Sitinjak, Heryenzus
Journal of Accounting and Management Innovation Vol 2, No 2 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah faktor Kualitas Produk, Harga,Lokasi, Promosi mempengaruhi minat beli dalam membeli rumah di kota Batam. Penelitian ini menggunakan analisis regresi linier berganda dengan program SPSS Versi 20. Populasi yang digunakan adalah masyarakat Kota Batam. Sedangkan sampel yang digunakan sebanyak 399 orang dengan metode proportional sampling. Hasil menunjukkan bahwa pengaruh kualitas produk terhadap minat beli konsumen dalam membeli rumah di Kota batam berpengaruh signifikan. Pengaruh harga terhadap minat beli konsumen dalam membeli rumah di Kota Batam berpengaruh signifikan. Pengaruh lokasi secara parsial terhadap minat beli konsumen dalam membeli rumah di Kota Batam berpengaruh signifikan. Pengaruh promosi secara parsial terhadap minat beli konsumen dalam membeli rumah di Kota Batam berpengaruh signifikan. Dan adanya pengaruh signifikan kualitas produk, harga, lokasi, promosi secara simultan terhadap minat beli konsumen dalam membeli rumah di Kota Batam.
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Satria, Friyan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
RATING PERUSAHAAN TERBUKA DI INDONESIA BERDASARKAN ANALISIS DAN PEMBERIAN BOBOT PADA KUALITAS KARAKTERISTIK LAPORAN KEUANGAN Aprilia, Christina
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

High-quality information plays an important role and should be obtained by decision makers from a variety of backgrounds. Currently, easy and time saving way frequently used by decision-makers is the use of intermediary analyzes in the form of rating information on the quality of companies financial statements. The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation.The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers. Keywords: Quality of Information, Financial Statements, Qualitative Characteristic, Rating.
EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE TO JOB SATISFACTION AT PT MUSIM MAS, MEDAN Kaban, Lila Maria; Faizal, Vella
Journal of Accounting and Management Innovation Vol 5, No 1 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

There are more and more multinational enterprises growing in Indonesia that makes foreign employees are increasing every year. Thus, it is important for local workers to understand the leadership style of expatriates from the companies’ leaders and managers. The purpose of this research is to see the effect of transformational leadership style on job satisfaction conducted at PT Musim Mas, Medan. This research uses quantitative method with simple random sampling of 36 employees working in the company. The test results show that transformational leadership style has a positive significant effect on job satisfaction at PT Musim Mas, Medan as much as 69.5%. Keywords: Transformational Leadership; Job Satisfaction; International Business
TINGKAT PEMAHAMAN DAN KESIAPAN MASYARAKAT TERHADAP KEBIJAKAN REDENOMINASI BUKAN SANERING STUDI DI WILAYAH YOGYAKARTA Sujarweni, Wiratna
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Rupiah redenomination needs the public’s understanding on the policy that will be held. The research objective aims to find and analyze the public’s understanding on redenomination and the sanering, to find the public’s understanding in Yogyakarta area on the implementation of the policy. Research population was the people who live in Yogyakarta. The research sample was using purposive sampling and incidental sampling. This research was descriptive quantitative research. The analysis device was statistic descriptive. The result shows that public’s understanding level on correct redenomination as much as 45.63%, as much as 54.38% are still confuse with redenomination term. The understanding level on sanering is as much as 47.14%,meanwhile Yogyakarta’s people who doesn’t know on sanering is as much as 52.86%. The result of descriptive processing on the readiness of redenomination policy implementation is as muchas 68 peoples (68%) are ready to implement the redenomination, meanwhile 32 peoples (32%) are not ready or disagree on implementation because they are doubt on economics turmoil, budgets cuts, and unstable inflation in making the redenomination will not succeed.Keywords: understanding, readiness, redenomination, sanering
EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE VALUE Pujarini, Fitriani
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This study was conducted to examine the influence of Return on Equity, Debt to Equity Ratio, Current Ratio and Firm Value on companies registered in the food and beverages subsector manufacturing listed on the Indonesia Stock Exchange. The period used in this study is five (5) years, starting from 2013 to 2017.       This study uses secondary data, namely obtaining data in the form of annual financial statements that contain variables Return on Equity Ratio, Debt to Equity Ratio and  Current Ratio on Firm Value in 10 samples of food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange. Processing and data analysis techniques used were accounting analysis, descriptive statistical analysis, multiple linear analysis, classical assumption analysis (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), hypothesis testing and coefficient of determination analysis.determinasi.

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