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Jurnal Akuntansi, Perpajakan dan Auditing
Published by Universitas Negeri Jakarta
ISSN : -     EISSN : 27229823     DOI : https://doi.org/10.21009/japa.0201
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone (021) 4721227, Fax (021) 4706285. JAPA is published three times a year, in April, August, and December. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) started publishes in June 2020. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) as a medium to disseminate research results from the work of students and lecturers in the fields of Accounting, Taxation and Auditing. JAPA accepts articles from students and their lecturers in the fields of Accounting, Taxation and Auditing that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 148 Documents
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Analisis Perbandingan Model Taffler, Springate, dan Grover Dalam Memprediksi Kebangkrutan Perusahaan Wisnu Haryo Prakoso; I Gusti Ketut Agung Ulupui; Petrolis Nusa Perdana
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.01

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan antara hasil prediksi kebangkrutan model Taffler, Springate, dan Grover dalam memprediksi kebangkrutan perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel yang digunakan menggunakan purposive sampling. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan ritel selama tahun 2017-2019. Pengujian hipotesis dalam penelitian ini menggunakan uji kruskal wallis. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara hasil prediksi kebangkrutan pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2017-2019 yang diukur dengan model Taffler, Springate, dan Grover. Hal ini disebabkan karena terdapat Perbedaan yang menunjukkan bahwa terdapat perbedaan rasio keuangan yang digunakan dan kriteria nilai kebangkrutan masing-masing model prediksi kebangkrutan. Kemudian Model Tafller merupakan model prediksi kebangkrutan yang paling akurat dengan tingkat akurasi 96% dan memiliki tingkat kesalahan terendah 4%.
Pengaruh Faktor-Faktor Terhadap Struktur Modal Pada Perusahaan Non Keuangan Tahun 2020 Nugraha Dian Permana; I Gusti Ketut Agung Ulupui; Rida Prihatni
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.02

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh struktur aktiva, profitabilitas,ukuran perusahaan dan cash holding terhadap struktur modal. Penelitian ini menggunakan data sekunder yang didapat dari Bursa Efek Indonesia pada perusahaan non keuangan yang terdaftar pada tahun 2020. Pemilihan sampel dilakukan dengan cara purposive sampling yang menghasil 126 perusahaan dari total populasi 613 perusahaan. Penelitian ini menggunakan analisi regresi linear berganda untuk menguji hipotesis dibantu dengan progam SPSS versi 25.Hasil penelitian ini menunjukan bahwa struktur aktiva dan ukuran perusahaan memiliki pengaruh positif terhadap struktur modal, serta profitabilitas dan cash holding berpengaruh negatif terhadap struktur modal.
The Effect of Tax Awarness, Tax Sanctions, Quality of Tax Services, and Level of Education on Taxpayer's Motivation to Fulfill its Obligations Gorajodi Erling; Nuramalia Hasanah; Indah Muliasari
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.04

Abstract

This purpose of this research is to know the effect of taxpayers awareness, tax sanctions, tax service quality, and education level to the motivation of personal taxpayers in fulfilling tax obligations. The sample of this research came from of 100 correspondences who are all registered as individual taxpayers in Pasar Rebo Tax Office. Sampling using accidental sampling with a significance level uses is 0.05. Based on the results of the study shows that taxpayers awareness has a positive effect on the motivation of personal taxpayers in fulfilling tax obligations, tax santions has a positive effect on the motivation of personal taxpayers in fulfiling tax obligations, tax service quality has a positive effect on the motivation of personal taxpayers in fulfilling tax oblogations, and education level effect on the motivation of personal taxpayers in fulfilling tax obligations.
The Effect Of Corporate Social Responsibility Disclosure and Company Size on Company Value Dhea Kamila Rasul; I Gusti Ketut Agung Ulupui; Ati Sumiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.03

Abstract

The times have made the level of competition between companies increasing tightly, thus requiring every company to have the excellences to be able to compete. This competition encourages companies to create more value for the company to grow and attract investors. This study aims to conclude how Firm Value is influenced by Corporate Social Responsibility (CSR) Disclosures and Company Size in basic material and energy sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Using a quantitative descriptive method, and the number of samples totaling 39 companies, the data were analyzed by multiple linear regression analysis. Partially, the results of hypothesis testing are that the disclosure of Corporate Social Responsibility has a significant positive effect on firm value, meaning that the higher the level of CSR disclosure, the higher the firm value. While the size of the company has a significant negative effect on the value of the company, which means that the larger the size of the company, the value of the company decreases. Simultaneously, the disclosure of Corporate Social Responsibility and firm size have a significant effect on firm value. Perkembangan zaman membuat tingkat persaingan antar perusahaan semakin ketat, sehingga mengharuskan setiap perusahaan untuk memiliki keunggulan untuk dapat bersaing. Persaingan tersebut mendorong perusahaan untuk menciptakan nilai (value) lebih bagi perusahaan agar semakin berkembang dan menarik para investor. Penelitian ini bertujuan untuk menyimpulkan bagaimana Nilai Perusahaan dipengaruhi oleh Pengungkapan Corporate Social Responsibility (CSR) dan Ukuran Perusahaan pada perusahaan sektor bahan baku dan energi yang terdaftar di Otoritas Jasa Keuangan periode 2018-2020. Menggunakan metode deskriptif kuantitatif, dan jumlah sampel berjumlah 39 perusahaan, data dianalisis dengan analisis regresi linier berganda. Secara parsial, hasil pengujian hipotesis adalah pengungkapan Corporate Social Responsibility berpengaruh positif signifikan terhadap nilai perusahaan, artinya semakin tinggi tingkat pengungkapan CSR maka semakin tinggi nilai perusahaan. Sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, yang berarti semakin besar ukuran perusahaan maka nilai perusahaan semakin menurun. Secara simultan pengungkapan Corporate Social Responsibility dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Situasi Konflik Audit Moch. Farhan Fadilla; Rida Prihatni; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.14

Abstract

Studi ini dilaksanakan untuk mencari tahu terkait faktor-faktor dari Perilaku Auditor dalam Situasi Konflik Audit. Riset ini berfokus pada variabel Locus of Control, Sifat Machiavellian, Komitmen Profesional dan Pengalaman Audit yang dapat mempengaruhi Perilaku Auditor dalam Situasi Konflik Audit. Data primer digunakan untuk studi ini dengan auditor di KAP Jakarta Timur sebagai sampel. Teknik convienence sampling digunakan dalam proses pengumpulan data dengan responden sebanyak 34 auditor. Data yang digunakan kemudian diuji dengan model regresi berganda dengan bantuan aplikasi SPSS 25. Hasil pengujian mendapatkan bukti bahwa locus of control, sifat machiavellian, dan komitmen profesional tidak berpengaruh terhadap perilaku auditor dalam situasi konflik audit, sedangkan pengalaman audit berpengaruh positif signifikan terhadap perilaku auditor dalam situasi konflik audit. Studi selanjutnya diharapkan dapat memperoleh lebih banyak responden, tidak melaksanakan penelitian bersamaan dengan periode audit, menambahkan variabel lain yang relevan dan dapat menggunakan teknik wawancara untuk mendapatkan jawaban yang lebih mendalam.
The Influence of Net Profit Margin, Dividend Payout Ratio, and Total Asset Turnover on Sharia Share Prices in Jakarta Islamic Index Ahmad Wildan Adiansyah Mustafa; Unggul Purwohedi; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.10

Abstract

This study was conducted to determine whether there is an effect of using the ratio of NPM, TATO, and DPR on Sharia Stock Prices in the Jakarta Islamic Index during the 2016 – 2019 period with or without the control variable of industry type. The use of this variable aims to describe the condition of the company fundamentally that can affect the price of sharia shares in JII. The type of industry used as the control variable uses the dummy variable method on sharia stock prices in the Jakarta Islamic Index (JII) for the 2016-2019 period. The research method used in this study is quantitative. The selection of research samples using the purposive sampling technique. The results of this study are the net profit margin has no effect on stock prices with or without industrial type control variables, and the dividend payout ratio has no effect on stock prices with or without industrial type control variables. total asset turnover has a positive effect on stock prices with or without industrial type control variables.
Pengaruh Kecerdasan Spiritual, Penerapan Akuntansi, Pemahaman Perpajakan Terhadap Kepatuhan WPOP UMKM Yohana Masiikah Putri Azmary; Nuramalia Hasanah; Indah Muliasari
Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0101.10

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variable independen yakni kecerdasan spiritual, penerapan akuntansi UMKM dan pemahaman perpajakan terhadap variable dependen yakni kepatuhan wajib pajak UMKM. Populasi penelitian ini adalah UMKM yang berada di kawasan Pusat Industri Kecil (PIK) Pulogadung, Jakarta Timur. Kepatuhan wajib pajak UMKM diukur dengan kecerdasan spiritual, penerapan akuntansi dan pemahaman perpajakan. Sampe yang diperoleh sebanyak 70 responden dengan metode simple random sampling. Hasil penelitian ini menunjukan bahwa kecerdasan spiritual tidak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak UMKM dan penerpan akuntansi UMKM dan pemahaman perpajakan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak.
Factors Affecting Auditor's Ability to Detect Fraud Almira Dian Prameswari; Unggul Purwohedi; Dwi Kismayanti Respati
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.06

Abstract

This study seeks to investigate the impact of auditor independence, competence, professional skepticism, and time constraints on their ability to detect fraud. This study uses primary data collected from a sample of auditors employed by the East Jakarta-based Public Accounting Firm (KAP) who have obtained permission from the Ministry of Finance and are listed on the official website of the Financial Professional Development Center, Secretariat General Ministry of Finance as of November 2021. 52 respondents were selected using a convenience sampling method for this study. In this study, hypotheses were tested using multiple regression models and SPSS 25. The results indicate that: 1) Independence has a positive impact on the auditor's ability to detect fraud; 2) Competence has no impact on the auditor's ability to detect fraud; 3) Professional skepticism has a positive impact on the auditor's ability to detect fraud; and 4) Time pressure has no impact on the auditor's ability to detect fraud.
Pengaruh Independensi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan Mokhammad Ridwan Fauzi; Choirul Anwar; I Gusti Ketut Agung Ulupui
Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0101.01

Abstract

Abstract This study was conducted to obtain empirical evidence regarding the Effect of Independence, Experience, and Application of Computer Assisted Audit Techniques (TABK) on the Effectiveness of Investigative Audit Implementation in Detecting Fraud. This study uses primary data with a sample of investigative auditors working at the Central Office of the Indonesian Supreme Audit Board (BPK RI), Central Jakarta. The sampling technique uses a random sampling method with 55 respondents. Hypothesis testing uses multiple linear regression analysis method with a significance level of 5%. Based on the results of the analysis conducted, it can be concluded that partially, independence has a significant positive effect on the effectiveness of investigative audit in detecting fraud, experience has a significant positive effect on the effectiveness of investigative audit in detecting fraud, and the application of TABK has a significant positive effect on the effectiveness of investigative audit in detect fraud. Simultaneously, independence, experience, and application of TABK have a significant positive effect on the effectiveness of investigative audits in detecting fraud. Abstrak Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai Pengaruh Independesi, Pengalaman, dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Terhadap Efektivitas Pelaksanaan Audit Investigatif Dalam Mendeteksi Kecurangan. Penelitian ini menggunakan data primer dengan sampel auditor investigatif yang bekerja di Kantor Pusat Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Jakarta Pusat. Teknik sampling menggunakan metode random sampling dengan 55 responden. Pengujian hipotesis menggunakan metode analisis regresi linear berganda dengan tingkat signifikansi 5%. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial, independensi berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, pengalaman berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Secara simultan, independensi, pengalaman, dan penerapan TABK berpengaruh positif signifikan terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan.
Analysis Of Audit Fee Determinants In Manufacturing Companies In Indonesia Stock Exchange Magdalena Lasniroha; Unggul Purwohedi; Dwi Handarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.13

Abstract

This study's objective is to investigate and offer empirical evidence concerning the impact of the Independent Board of Commissioners, Company Profitability, Company Complexity, Company Risk, and Internal Audit Function on Audit Fee. In this study, the population comprised of 153 Manufacturing Companies listed between 2017 and 2019 on the Indonesia Stock Exchange (IDX). In addition, the number of observations in this study comprised of 78 observations from 26 manufacturing companies listed on the IDX between 2017 and 2019, which were selected based on the sample selection criteria and the outcomes of theclassical assumption test. Multiple regression equations were used to examine the study's data. Audit fees were not significantly affected by independent commissioners, company risk, or the internal audit function. It is evident from these data that the auditor's determination of the magnitude of the audit fee is influenced by the firm's level of profitability and complexity; consequently, the company must consider its complexity and financial performance to ensure that the audit fees it pays are suitable

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