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INDONESIA
Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 40 Documents
 1   2   3   4 
Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Moderating Moses Oliver Dore Huriquduq
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.80

Abstract

This study aims to test whether profitability affects firm value with earnings management as a moderating variable. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this research is secondary data in the form of company financial reports. During the 2019-2021 period, there were 15 manufacturing companies. The sampling method used in this study was purposive, namely the sampling method determined by the researcher based on certain criteria. Manufacturing companies taken based on the research criteria are 15 sample companies. The results of the study include (1) Profitability has a positive and significant effect on earnings management, (2) Earnings management has a positive and significant effect on firm value, (3) profitability has a positive and significant effect on firm value, and (4) profitability has a positive effect on firm value moderated by earnings management.
Pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud Elen Novita
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.82

Abstract

Purpose: The aims of this research are to obtain emprical evidence about the imfluence of financial stability and external pressure on financial statement fraud. Method: The method in this study used a purposive sampling method and obtained 17 companies with processed data of 85 annual financial reports. The sampling technique used is using purposive sampling technique. The data analysis method used is multiple linear regression analysis using SPSS version 20. Finding: The results of the study show that financial stability and external pressure have a significant effect on financial statement fraud partially and simultaneously. Novelty: The difference between this study and previous research lies in the way it is measured, namely financial stability is measured using the ratio of changes in assets per year (ACHANGE) and external pressure is measured using the leverage ratio (LEV).
Pengaruh Rasio Pertumbuhan, Rasio Efektivitas, dan Rasio Efisiensi terhadap Kesejahteraan Masyarakat di Daerah Istimewa Yogyakarta (DIY) Enggar Cahyaning; Fuadhillah Putri
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.85

Abstract

Purpose: This study aims to test the influence of growth ratio, effectivity ratio, and efficiency ratio on social welfare in Daerah Istimewa Yogyakarta (DIY). Method: The method used in this study is purposive sampling with the availability of Report on local government finances (LKPD) and audit opinion as the criteria. The sample used is 6 LKPD in DIY each year or 78 total of objects. The data is proceeded by using EVIEWS. Finding: The first hypothesis is that the growth ratio has a significant positive effect on social welfare. The second hypothesis is that the ratio of effectiveness has a significant positive effect on social welfare. The third hypothesis is that the efficiency ratio has a significant positive effect on social welfare. The last hypothesis is that growth ratios, effectiveness ratios, and efficiency ratios have a significant positive effect on social welfare collectively. Novelty: DIY, one of the tourism cities in Indonesia with a low cost of living, is interesting to test the social welfare by using growth ratio, effectiveness ratio, and efficiency ratio. Keywords: growth ratio, effectiveness ratio, efficiency ratio, social welfare
Faktor-Faktor Yang Mempengaruhi Kesehatan Waktu Pelaporan Keuangan Pada Perusahaan Costumer Goods Gibran Ramadhan; Dwi Puji Rahayu; Bambang Suroso; Indrian Supheni; Wina Aprilia Purnamasari
Jurnal Literasi Akuntansi Vol 3 No 1 (2023): Maret 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i1.41

Abstract

In this study, the researcher aimed at analyzing the effectt of profitabilityy, capitall structuree and leveragee on the capitall structuree off the mining sektor listed on the Indonesiaa Stockk Exchangee (IDX) for the 2016-2019 period.The research method used is a quantitative approach by involving 54 companies. The samplingg techniquee usedd is purposivee samplingg obtainedd a samplee off 28 companiess that meet the criteria. Data were analyzed according to defined operational definitions
Struktur Modal Dan Likuiditas Terhadap Nilai Perusahaan : Ukuran Perusahaan Sebagai Variabel Moderasi Sri Ayem; Chanderika Rambu Tamu Ina
Jurnal Literasi Akuntansi Vol 3 No 1 (2023): Maret 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i1.48

Abstract

Purpose: This study aims to obtain empirical evidence of the effect of capital structure and liquidity on firm value with firm size as a moderated variable. Method: Sampling used purposive sampling method and produced 45 samples data. Data analysis techniques with multiple linear analysis and Moderated Regression Analysis (MRA) Finding: The results obtained indicate that the capital structure has no effect on firm value. Liquidity has a negative effect on firm value. Firm size can moderate the positive effect of capital structure on firm value, and firm size can moderate negative effect of liquidity on firm value. Novelty: This study considers the effectiveness of the involvement of firm size as a moderating factor of the influence of capital structur and liquidity on firm value ini food and beverage companies. Keywords: Capital structure, Liquidity, Firm Value, Firm size
Analisis Pengaruh Current Ratio dan Net Profit Margin terhadap Harga Saham Pada Perusahaan Jasa Sub Sektor Perdagangan Besar (Grosir) Dimasa Pandemi Covid-19 Periode 2020-2021 (Studi Kasus pada Bursa Efek Indonesia) Aprilia Wulan; Budiono Budiono; Dwi Puji Rahayu Rahayu; Indrian Supheni; Wina Aprilia Purnamasari
Jurnal Literasi Akuntansi Vol 3 No 2 (2023): Juni 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i2.65

Abstract

This study aims to determine the effect of the current ratio and net profit margin on stock pricescarried out by large (wholesale) sub-sector trading service companies listed on the Indonesia StockExchange. The population of this study is a large trading sub-sector (wholesale) service companylisted on the IDX in 2020-2021. The sample was determined based on the purposive sampling method,as many as 110 companies.The method used in this study is a quantitative method. This method is used to predict the influencebetween one variable and another, in this study, the variables X1 (Current Ratio) and X2 (Net ProfitMargin) are the dependent variable (free) and the Y variable (Stock Price) is the independent variable(bound). ), the instrument used is secondary data and simple regression analysis is used to analyzethe data.The results in this study are the variable Current Ratio (CR) has a negative and significant effect onstock prices, Net Profit Margin (NPM) has a positive and significant effect on stock prices. CurrentRatio (CR) and Net Profit Margin (NPM) together have a significant effect on stock prices. The studyshows that the current ratio has a negative and significant effect on stock prices, net profit marginshave a positive effect on stock prices.
Persepsi, Motivasi dan Pengetahuan perpajakan Terhadap Minat Mahasiswa Akuntansi Sebagai Konsultan Pajak Yuliana Agas
Jurnal Literasi Akuntansi Vol 3 No 1 (2023): Maret 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i1.87

Abstract

This research aims to prove the influence of perception, motivation, and knowledge of taxation on the interest of accounting students in choosing a career as a tax consultant. This research uses a quantitative descriptive method and primary data using a questionnaire. This study took a sample of 85 active students of the accounting study program at the Tamansiswa University of Yogyakarta (UST). The data collection method is distributing questionnaires in the form of a Google form. The number of questionnaires processed was 85 questionnaires. Data analysis using multiple linear regression analysis. The results showed that perceptions, motivation and knowledge of taxation influenced the interest of accounting students in choosing a career as a tax consultant. Tax motivation and knowledge have a positive effect on the interest of accounting students in choosing a career as a tax consultant. Keywords: Perception, Motivation, Knowledge of Taxation, Accounting Student's Interest in a Career as Tax Consultant
Pengaruh Pajak, Ukuran Perusahaan, Profitabilitas Terhadap Transfer Pricing Dengan Leverage Sebagai Variabel Moderasi (Stusi Empiris Perusahaan Manufaktur Sektor Makanan dan Minuman Tahun 2017-2021) Gani Saputra
Jurnal Literasi Akuntansi Vol 3 No 1 (2023): Maret 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i1.88

Abstract

Purpose: This study aims to show the effect of tax, company size and profitability on transfer pricing with leverage as a moderating variable. The nature of this research is quantitative. Methot:  The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 and there are 40 companies. The research sample used purposive sampling and obtained 15 companies. This research uses secondary data in the form of financial reports and company annual financial reports which are downloaded from www.idx.co.id and the website of each company that is the sample in this study. Data analysis using multiple linear analysis and moderate regression analysis. Finding: The results of this study indicate that taxes have a positive effect on transfer pricing. Company size has a positive effect on transfer pricing. Profitability has a positive effect on transfer pricing. Leverage can strengthen the positive effect of taxes on pricin transfers. Leverage can strengthen the positive influence of company size on transfer pricing. However, leverage cannot moderate the effect of profitability on transfer pricing.
Efek Moderasi Kebijakan Dividen pada Pengaruh Tax Avoidance terhadap Nilai Perusahaan Prasetyo Saputra
Jurnal Literasi Akuntansi Vol 3 No 1 (2023): Maret 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i1.89

Abstract

Purpose: This research is motivated by investment trends and the increasing number of investors in Indonesia. The purpose of this study is to determine the moderating effect of dividend policy on the effect of tax avoidance on firm value. Tax avoidance is a tax avoidance activity carried out by companies as a form of tax management. Then, it will affect investment decisions and assessment of the feasibility of the company by investors to invest their capital. Method: Using data analysis with 85 samples of financial statements of LQ45 index companies listed on the Indonesia Stock Exchange 2016-2020. The sample selection technique uses purposive sampling technique with moderated regression analysis (MRA). Data collection method through the official IDX website: www.idx.co.id. Finding: The results prove that tax avoidance has a positive effect on firm value. The moderating effect of dividend policy is proven to strengthen the effect of tax avoidance on firm value. This can happen because the results of tax avoidance carried out by the company are considered to be diverted to investment capital or as dividend payments to investors. Novelty: As a proxy for calculating dividends, the current study uses a dummy variable, as opposed to the dividend payout ratio (DPR) used in earlier studies.
Prosedur Pengenaan Pajak Penghasilan Pasal 23 Hasil Negosiasi Antara Jasa Vendor dengan PT. Bank Rakyat Indonesia Kantor Cabang Kota Serang Intan Puspanita; Alifya Alegra Ayu Purnomo; Mulyanah; Refi Pratiwi
Jurnal Literasi Akuntansi Vol 3 No 2 (2023): Juni 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i2.94

Abstract

Tujuan: Penulisan ini bertujuan untuk menjelaskan bagaimana prosedur pemotongan, penyetoran, dan pelaporan PPh Pasal 23 atas jasa vendor serta bagaimana negosiasi kontrak yang dilakukan PT Bank Rakyat Indonesia Kantor Cabang Kota Serang dengan jasa vendor yang akan bekerja sama. Metodologi: Pendekatan yang dilakukan dalam penulisan ini adalah pendekatan kualitatif dengan jenis penulisan deskriptif. Data yang digunakan dalam penulisan ini adalah data primer hasil wawancara dengan beberapa karyawan bank dan data sekunder berupa dokumen dan/atau buku. Temuan: PT Bank Rakyat Indonesia melaksanakan prosedur pemotongan, penyetoran, dan pelaporan PPh Pasal 23 berdasarkan dengan undang-undang perpajakan yang berlaku di Indonesia serta hasil kontrak dibuat berdasarkan kesepakatan bersama. Kebaruan: Penulisan ini mempertimbangkan prosedur perpajakan yang baik dan benar untuk dijadikan acuan peningkatan kepatuhan wajib pajak dengan edukasi pajak. Kata kunci: Prosedur, Pajak Penghasilan Pasal 23, Jasa Vendor, Bank

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