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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 130 Documents
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Pengaruh Capital Adequacy Ratio, Non-Performing Financing Dan Biaya Operasional Pendapatan Operasional Terhadap Kinerja Keuangan Perusahaan Habib Musthafa; Wastam Wahyu Hidayat; Endah Prawesti Ningrum
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.337

Abstract

The purpose of this study was to find out and analyze the effect of Capital Adequacy Ratio, Non-Performing Financing and Operational Income Operating Costs on Financial Performance in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The samples used in this study were 22 companies. The sample was selected using purposive sampling method. The analytical method used in this study is descriptive statistics, t test, F test and the coefficient of determination using the adjusted R square. Test data using SPSS version 25 by using multiple regression tests and hypothesis testing. Partial testing with the t test shows that the Capital Adequacy Ratio (CAR) has a negative effect on financial performance, Non-Performing Financing (NPF) has no effect on financial performance, Operating Costs Operating Income (BOPO) has a negative effect on financial performance. The results of simultaneous testing with the F test are that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Operational Income Operating Costs (BOPO) have an effect on financial performance.
Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2021 Islamitha Adinda Putri; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.338

Abstract

This study aims to test and analyze the effect of liquidity and leverage on tax aggressiveness and to test and analyze the effect of company size on moderating liquidity and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange. The variables used in this study are liquidity and leverage as independent variables, tax aggressiveness as the dependent variable and firm size as a moderating variable. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple regression test and moderation, hypothesis testing, namely the analysis test r and t test. The results of this study indicate that partially liquidity has no effect on tax aggressiveness, leverage has an effect on tax aggressiveness, firm size cannot moderate the effect of liquidity on tax aggressiveness, and firm size can moderate the effect of leverage on tax aggressiveness.
Pengaruh Capital Intensity Dan Likuiditas Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Rofiqoh Nurfajriah Modjo; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.339

Abstract

This study aims to examine and analyze the effect of capital intensity and liquidity on tax aggressiveness and to test and analyze the effect of profitability in moderating capital intensity and liquidity on tax aggressiveness in energy sector companies listed on the Indonesian stock exchange for the 2018-2021 period. The type of research used is quantitative. The population in this study are 80 companies. The sample selection in this study used a purposive sampling method with a total sample of 25 companies for 4 years so that the total sample used was 100 data. The type of data used is secondary data obtained from the company's annual financial reports for the 2018-2021 period. The results of this study indicate that partially capital intensity has a significant effect on tax aggressiveness. This research also proves that liquidity has no effect on tax aggressiveness. Another finding is that profitability is able to moderate capital intensity on tax aggressiveness, while liquidity on profitability tax aggressiveness is not a moderating variable
Pengaruh Aset Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Finanacial Distress Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Khori Afifah Eka Putri; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.340

Abstract

Financial hardship as a moderator of the impact of deferred tax assets and deferred tax costs on profit management in food and beverage firms listed on the Indonesia Stock Exchange between 2018 and 2021. The purpose of this research is to find out how (1) deferred tax assets affect profit management, (2) deferred tax expenses affect profit management, (3) the impact of deferred tax assets on the relationship between profit management and financial distress, and (4) the impact of deferred tax expenses on that same relationship. For the years 2018-2020, the sample consists of food and beverage firms trading on the Indonesia Stock Exchange. This research uses a sample of 16 firms in the food and beverage industry that are listed on the Indonesia Stock Exchange between 2018 and 2021. According to the findings: (1) deferred tax assets positively affect profit management; (2) deferred tax expense positively affects profit management; (3) financial distress bolsters the effect of deferred tax assets on profit management; and (4) financial distress dampens the effect of deferred tax burden on profit management.
Analisis Laporan Keuangan Pada Usaha Mikro, Kecil, Dan Menengah Yang Ada Di Kota Ambon Tiara Tiara; Jeclin Huwae; Rizal M Tanassy; Masita Latupono; Bryan Pelo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.341

Abstract

This study aims to provide an overview of the preparation of financial statements for MSMEs. This research takes the object of the Groceries business (Ica Kiosk) which was founded in 2018, and is located in Mardika, Rijali Village, Ambon City. Data collection is done through interviews. The results of the study show that the financial reports made are still not in accordance with SAK. Then, the information contained in financial reports is still simple and still financial from practitioners. The obstacles faced by owners in making financial reports are the lack of time allocation they have and the assumption that making financial reports is complicated and difficult for owners to understand.
Pengaruh Literasi Keuangan, Usia, Return, Serta Pendapatan Terhadap Keputusan Investasi (Indonesian Version) Fadhil Farizi Mursyidan; Usep Syaipudin
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.342

Abstract

The purpose of this study was to examine the effect of financial literacy, age, returns, and income on people's investment decisions in the city of Bandar Lampung. This study uses multiple regression analysis. The sample consists of 112 respondents who live in the city of Bandar Lampung, have invested, and have income both from work and from parents. The results of the study show that financial literacy and returns do not have a significant effect on people's investment decisions in the city of Bandar Lampung, while age and income have a significant influence on people's investment decisions in the city of Bandar Lampung. This shows that financial literacy and returns are not a factor in making investment decisions. Investors also need mature age to be able to make wise decisions as well as sufficient income to make investment decisions.
Pengaruh Ukuran Perusahan, Leverage,Kepemilikan Asing Dan Profitabilitas Terhadap Transfer Pricing Pada Perusahaan Sektor Oil, Gas & Coal Yang Terdaftar Di Bursa Efek Indonesia (BEI) Nadhila Rahma Rustian; Syafri Syafri
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.344

Abstract

Taxes are the most important way a country pays for government services. Multinational business organizations emerged as a result of the expansion of international economic activity. . This study aims to analyze the effect of company size, leverage, foreign ownership and profitability on transfer pricing in oil, gas & coal sector companies listed on the Indonesian stock exchange (bei). This type of research is quantitative, this research is using documentation method to collect data by recording and storing data from various existing sources. Based on the results of generalized linear model analysis, it shows that company size, leverage and profitability have a significant negative effect on transfer pricing. Based on the result of generalized linear model analysis, it shows that foreign ownership has insignificant influence on transfer pricing.
Pengaruh Pemahaman Perpajakan, Pemeriksaan Perpajakan Yang Dimoderasi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Perkumpulan Konsultan Praktisi Perpajakan Indonesia (PERKOPPI) Diah Ayu Putri Rokhanah; Gilbert Rely; Bambang Prayogo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.345

Abstract

The research aims to determine whether there is an influence of tax understanding, and tax audits moderated by tax sanctions on taxpayer compliance at the Indonesian Tax Practitioners Consultants Association (PERKOPPI). The sample selection in this study used the question method with predetermined criteria with a total sample of 100 respondents. The type of data used is primary data. The design used in this study is hypothesis testing using IBM SPSS Statistics version 22. The results of this study conclude that (1) Tax understanding has a positive and significant effect on taxpayer compliance (2) Tax audit has a positive and significant effect on taxpayer compliance (3 ) Understanding of Taxes, Simultaneous (together) tax audits have a significant effect on taxpayer compliance. (4) Tax Sanctions strengthen the influence of tax understanding on taxpayer compliance (5) Tax Sanctions strengthen the effect of tax audits on taxpayer compliance.
Analisis Rasio Keuangan Pendapatan Daerah Untuk Mengukur Kinerja Pemerintah Studi Kasus Pada Kabupaten Bandung (2017-2022) Raden Firsa Uladhiya Ulfa; Indri Yuliafitri
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.346

Abstract

Each region is required to be able to manage finances well in order to achieve regional autonomy. This study aims to analyze the financial performance of the Regional Government of Bandung Regency for the 2017-2022 period using a quantitative descriptive research type. The results of this study indicate that Bandung Regency has a ratio of independence in a consultative pattern with an average ratio of 26.8% or low, the ratio of fiscal decentralization is at an average ratio of 18.8% or low, the ratio of PAD effectiveness is at an average ratio 109.5% or very effective, the ratio of the effectiveness of regional taxes is at an average ratio of 113.73% or very effective, the ratio of the effectiveness of regional levies is at an average ratio of 89.6% less effective.
Pengaruh Sistem Informasi Akuntansi Manajemen Dan Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Pada Unit Studi Kasus Pada PT. Sentosa Industri Plastik Miftah Alaina Hammi; Hotbin Hasugian; Nuri Aslami
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.399

Abstract

This research aims (1) to determine the partial influence of the management accounting information system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City (2) to determine the effect of the partial performance measurement system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City and (3) to determine the effect of the management accounting information system and performance measurement system simultaneously on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry, Medan City. The type of research used is quantitative research. The population in this study were heads and employees at PT. Sentosa Plastic Industry as many as 58 people. The sampling technique used purposive sampling with a total sample of 30 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, the management accounting information system partially has a positive and significant effect on managerial performance with a t value of 3.325 > t table 2.052 and a significance value of 0.003 < 0.05. Second, the performance measurement system partially has a positive and significant effect on managerial performance with a calculated t value of 4.274 > t table 2.052 and a significance value of 0.000 < 0.05. Third, the management accounting information system and performance measurement system simultaneously have a positive and significant effect on managerial performance with a calculated F value of 17.369 > F table 3.35 and a significance value of 0.000 < 0.05.

Page 12 of 13 | Total Record : 130

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