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INDONESIA
Jurnal Inovasi Akuntansi
Published by Universitas Mahasaraswati
ISSN : -     EISSN : 29881536     DOI : https://doi.org/10.36733/jia.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Inovasi Akuntansi (JIA) is committed to promoting high-quality research in accounting that can make a meaningful contribution to the understanding and development of accounting practice. Through open access, we hope that the knowledge we publish can be freely accessed by anyone, from any background, without financial or institutional barriers. Jurnal Inovasi Akuntansi (JIA) accepts contributions of scientific articles in various aspects of accounting, including but not limited to Financial Accounting; Forensic Accounting; Tax Accounting; Managerial Accounting; Financial Auditing; Behavioral Accounting; Capital Markets Analysis; Accounting-Religion; Public Sector Accounting; Accounting-Culture; Social Responsibility Accounting; Accounting Information System; Corporate Governance; Accounting-Gender; Environmental Accounting; Accounting History; Accounting Education; and Other Areas that Related. We encourage the contribution of various methodological approaches, both quantitative and qualitative, which can help deepen understanding of current issues in the accounting domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi Ni Kadek Handayani; I Gede Cahyadi Putra; Ida Ayu Ratih Manuari
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6851

Abstract

The level of company competition in Indonesia is increasing, every company is expected to be able to improve and be able to maintain its current business advantage. Companies such as manufacturing, services and trade compete to be the best so that it spurs companies to make various inventions and business tactics to avoid losses. This study aims to examine and analyze the effect of profitability, liquidity, dividend policy on firm value with the audit committee as a moderating variable in manufacturing companies listed on the Indonesian stock exchange in 2019 - 2021. This research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange. The population used in this study were all Manufacturing Companies listed on the Indonesia Stock Exchange. The sample of this research were 53 companies with 3 years of observation so that 159 research samples were obtained using purposive sampling method. Source of data in this research is secondary data. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) technique. The results of the analysis show that Profitability has a positive effect on firm value. Liquidity has no effect on firm value. Dividend policy has a positive effect on firm value. The audit committee has a positive effect on firm value. The audit committee is able to moderate the relationship between profitability and firm value. The audit committee is unable to moderate the relationship between liquidity and firm value, but the audit committee is able to moderate the effect of dividend policy on firm value.
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar Rambu Hunggu Hau Maritu; Anik Yuesti; Putu Novia Hapsari Ardianti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6860

Abstract

Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions. Increasing taxpayer compliance is influenced by many factors, such as tax audits carried out, sanctions given to each taxpayer who violates the regulations, awareness of the taxpayer himself, quality of service provided to taxpayers, and knowledge of taxation owned by each taxpayer. The number of samples used in this study were 100 respondents. The sampling technique used in this research is incidental sampling. The data analysis technique used is Multiple Linear Regression analysis and previously tested research instruments. The results of this study indicate that service quality has a positive effect on motor vehicle taxpayer compliance at the Denpasar Samsat Office, on the other hand tax audits, tax sanctions, taxpayer awareness and tax knowledge do not affect taxpayer compliance. These results indicate that the Denpasar Samsat Office has good service quality where taxpayers feel comfortable and satisfied with the services provided so that it can affect the level of taxpayer compliance.
Pengaruh Partisipasi Pemakai, Pengalaman Kerja, Tingkat Pendidikan, Pelatihan dan Ketelitian terhadap Kinerja Sistem Informasi Akuntansi Kadek Putri Minggayoni; I Putu Edy Arizona; Made Laksmi Sena Hartini
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6876

Abstract

The accounting information system is one of the providers of financial information that is much needed by parties with an interest in the company to assist in achieving the company's goals to solve a problem, make decisions and be able to produce precise and accurate information. This study aims to determine the effect of user participation, work experience, level of education, training and accuracy on the performance of accounting information systems at village credit institutions (LPD) in Ubud district. The population of this study were all LPD employees in Ubud District, totaling 382 people. Determination of the sample using purposive sampling technique, in which 78 respondents were obtained. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the level of education, training and thoroughness has a positive effect on the performance of accounting information systems while user participation and work experience have no effect on the performance of accounting information systems.
Pengaruh Leverage, Pertumbuhan Perusahaan, Ukuran Perusahaan, Risk Profile dan Profitabilitas Terhadap Nilai Perusahaan Kadek Meilyana Syahrani; Luh Komang Merawati; Daniel Raditya Tandio
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6884

Abstract

This study aims to determine and test the effect of leverage, growth, size, risk profile, and profitability, on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 41 banking companies which were determined based on the purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. Based on the results of the study, it shows that leverage has no effect on firm value, growth has a positive effect on firm value, size has a positive effect on firm value, risk profile has no effect on firm value, and profitability has a positive effect on firm value.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada LPD di Kecamatan Petang I Kadek Aryawan; I Ketut Sunarwijaya; Ni Putu Lisa Ernawatiningsih
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6885

Abstract

Since the evening LPD plays a role for the community, the LPD should continue to improve its performance every day in order to improve the well-being of the community. In order for LPD to best serve its customers, LPD managers must make wise use of developments in information technology. The population of this survey is all his LPD staff throughout the Petang District and units related to Accounting Information Systems. The sample for this survey was determined by a targeted sampling method with a total of 66 respondents, and the data for the survey were obtained from the questionnaire distribution results and analyzed using multiple linear regression methods. As a result, the top management's support did not affect the performance of LPD's accounting information system in Petang Province, and the formalization of system development did not affect the performance of LPD's accounting information system in Petang Province. The quality of the information system had a positive impact on the performance of his LPD's accounting information system in Petang district, and the size of the organization had a positive effect on the performance of his LPD's accounting information system in Petang district. The existence of the Steering Committee does not affect the performance of the accounting information system of the Pétain District LPD.
Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, Struktur Kepemilikan Institusional, Struktur Modal dan Utang terhadap Kinerja Perusahaan Ni Kadek Siska Trisnawati; Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6886

Abstract

This study aims to test and obtain empirical evidence regarding the effect of corporate social responsibility (CSR), company size, ownership structure, capital structure and debt on the performance of banking companies listed on the Indonesian stock exchange in 2019-2021. The sample in this study were 25 banking companies which were determined using the purposive sampling method, namely the technique of determining the sample with certain considerations. The analytical method used to test the hypothesis is multiple linear regression analysis.The results of the study show that corporate social responsibility (CSR) has a positive effect on company performance. Meanwhile, company size, ownership structure, capital structure and debt have a negative effect on company performance.
Persepsi Wajib Pajak Orang Pribadi terhadap Tax Evasion di KPP Pratama Badung Utara Wayan Bunga Larasati; Putu Wenny Saitri; Ni Putu Yuria Mendra
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6890

Abstract

Taxes have a significant contribution to the Indonesian state. It is undeniable that one of the pillars of national income is derived from tax revenues, but currently the awareness of taxpayers in paying taxes is still low. Taxpayers think that taxes are a burden so that many taxpayers try to minimize the amount of tax owed by committing fraud, one of which is tax evasion.This study aims to determine the effect of tax understanding, tax audit, tax sanctions, tax rates, and the tax system on individual taxpayers' perceptions of tax evasion. The population of this study is individual taxpayers who are registered at North Badung KPP Pratama. The sample in this study were 100 people who were obtained based on the accidental sampling method. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that tax understanding has no effect on individual taxpayer perceptions of tax evasion, while tax audits, tax sanctions, tax rates, and the tax system have a positive effect on individual taxpayer perceptions of tax evasion. Future researchers are expected to be able to use the Google form to be more effective and efficient in data collection and are expected to be able to use other variables to explain the effect of individual taxpayer perceptions on tax evasion.
Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap Return Saham pada Perusahaan Perbankan di BEI Ni Putu Mia Pradnyawati; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6891

Abstract

The purpose of this study is to find out ROA, LDR, Company Size, CAR and NPL on Stock Returns at Banking Companies listed on the IDX in 2019-2021. The data collection method used in this research is documentation. The method of determining the sample of this research is purposive sampling. The number of samples from this study were 41 samples with a total sample of 123 observations. The data analysis technique used was multiple linear regression analysis. The results of this study are ROA, LDR, CAR have a positive effect on Stock Returns, Company size has no effect on Stock Returns and NPL has a negative effect on stock returns. Several banking companies listed on the Indonesia Stock Exchange (IDX) should publish more complete financial reports and accessible to the public so that it can facilitate potential investors in assessing financial performance and making decisions about choosing stocks that are in accordance with their perceptions. Based on the adjusted R square value of 56.0%, there is still 44.0% of other variables that can be used for further research such as: Price Earning Ratio, current ratio, Total Asset Turnover, Net Profit Margin, and debt to equity ratio.
Pengaruh Profitabilitas, Likuiditas, Kualitas Audit, Corporate Governance dan Ukuran Perusahaan terhadap Penghindaran Pajak I Nyoman Agus Wahyu Anggara; Yenny Verawati; Desak Ayu Sriary Bhegawati
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6892

Abstract

This study aims to analyze the effect of profitability, liquidity, audit quality, corporate governance and company size on tax evasion. The sample used is 193 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. Determination of the sample using purposive sampling technique. The data analysis technique used is multiple linear regression analysis.The results of this study indicate that the variable profitability, audit committee and firm size have a positive effect on tax evasion. While the audit quality variable has a negative effect on tax evasion. And the variable liquidity and independent commissioners have no effect on tax evasion. For further research, this research can be developed using other variables that have an influence on tax evasion.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Leverage, Likuiditas, serta Struktur Modal terhadap Nilai Perusahaan Ni Kadek Riesna Yusmita; I Nyoman Kusuma Adnyana Mahaputra; Putu Ayu Meidha Suwandewi
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6893

Abstract

This research was conducted to analyze the effect of Profitability, Company Growth, Leverage, Liquidity, and Capital Structure on the Value of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The research population is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample of this research were 84 companies which were determined using a purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the Company's Growth has a positive effect on firm value. While the variables of Profitability, Leverage, Liquidity, and Capital Structure have no effect on firm value.

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