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LPPM UNJ : Gd. Ki Hajardewantara Lt. 6-7 Universitas Negeri, RT.7/RW.14, Rawamangun, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13220
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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 15 Documents
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Search results for , issue "Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing" : 15 Documents clear
Pengaruh E-Commerce, Budaya Organisasi, dan Pengetahuan Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah Ahmad Natsiruddin; Nuramalia Hasanah; Diah Armeliza
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

This study aims to determine the effect of the independent variable, namely E-Commerce,Organizational Culture, and Accounting Knowledge on the dependent variable, namely thePerformance of Micro, Small, and Medium Enterprises. The population of this study is MSMEs located in the Pulogadung Small Industry Center (PIK) area, East Jakarta. MSME performance is measured by e-commerce, organizational culture, and accounting knowledge. The samples obtained were 80 respondents with simple random sampling method. The results of this study indicate that e- commerce does not have a significant effect on the performance of MSMEs and organizational culture and accounting knowledge have a significant influence on the performance of MSMEs.
Faktor - Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Biro Keuangan dan BMN Seketariat Jenderal Kemendikbud Ristek alif faisal; Indra Pahala; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the Quality of Human Resources, Organizational Commitment, and Information Technology on the Application of Accrual-Based Government Accounting Standards. This study uses primary data with a sample of employees of the Bureau of Finance and BMN at the Ministry of Education and Culture. The sampling technique in this study used convenience sampling with 98 respondents. Testing the hypothesis in this study uses a multiple regression model using SPSS 25. Based on the results of the analysis in this study, it can be concluded that: (1) the quality of human resources has a significant positive effect on the application of accrual-based government accounting standards, (2) organizational commitment has a significant positive effect on the application of accrual-based government accounting standards, and ( 3) information technology has a significant positive influence on the application of accrual-based government accounting standards. Thus, the increasing of each of the variables of the quality of human resources, organizational commitment, and information technology, then each of these independent variables will be able to increase the application of accrual-based government accounting standards.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan Properti dan Real Estate Madu Vianti; Adam Zakaria; Achmad Fauzi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

The purpose of this study is to analyze and test the influence of profitability, leverage, and firm’s size on the value of property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2022. Providing information about profitability, leverage, and firm’s size is one way to avoid conflicts between management and company owners that could affect the firm’s value. The method used in this study includes descriptive analysis, classical assumption tests, multiple linear regression analysis, t-test statistics, coefficient of determination, and model feasibility tests. The sampling technique employed in this study is purposive sampling, with 76 data samples. The results of this study indicate that, partially, profitability does not have a significant effect on the firm’s value. Leverage has a negative effect on the firm’s value, while firm’s size has a positive effect on the value of property and real estate companies. The coefficient of determination indicates that profitability, leverage, and firm’s size collectively influence the value of property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2022 with an impact of 12.4%.
Pengaruh Agresivitas Pajak, Leverage, dan Umur Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Laurencia Audrey Hanna; Rida Prihatni; Unggul Purwohedi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

The purpose of this research is to examine and analyze the effect of tax aggressiveness on corporate social responsibility disclosure, the effect of leverage on corporate social responsibility disclosure, and the effect of firm age on corporate social responsibility disclosure. The sampling technique used in this study was purposive sampling. Researchers used secondary data, namely from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The data analysis technique in this study used panel data regression through data processing carried out in Eviews 12 software. The results obtained in this study are as follows: (a) Tax aggressiveness has no significant effect on corporate social responsibility disclosure; (b) Leverage has no significant effect on corporate social responsibility disclosure; and (c) Company age has a positive and significant effect on corporate social responsibility disclosure.
Pengaruh Akuntabilitas Keuangan dan Pengendalian Internal di Gereja HKBP Jatiasih terhadap Pencapaian Program Kerja Pelayanan Andreas Hasiholan; Petrolis Nusa Perdana; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

This study aims to obtain the results of the influence of financial accountability and internal control on the achievement of service work programs at the HKBP Jatiasih church. The data source used is the primary data source in the form of an online form (google form) which is distributed to the HKBP Jatiasih church congregation. The sampling method was carried out with a random sample of 195 respondents which was obtained based on the sample limit on the Slvoin calculation. The data analysis method used is descriptive statistics, validity test, classic assumption test, multiple linear analysis, and hypothesis testing. The following are research results, namely: a) Financial accountability has a significant influence on the achievement of service work programs; b) Internal control has a significant positive influence on the achievement of service work programs.
Relevansi Informasi Akuntansi terhadap Harga Saham pada Sektor Pertambangan Fanny Febriyanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

Abstract The purpose of this study is to determine the relevance of the values of accounting information to the company's stock price. Each company does not provide direct authority in providing company financial information to external groups, namely investors and creditors. Therefore, they rely on information in the form of financial reports provided by management. The theory used in this research uses clean surplus theory, market efficiency theory, signal theory, and value relevance theory. Clean surplus theory provides assumptions about how to show the market value of a company based on the values contained in the balance sheet and income statement. The theory of market efficiency explains the security prices with published accounting information have value relevance. Signal theory explains the signal from the sender (the owner of the information) which provides relevant information to the receiver that is useful for increasing decision-making power. Value relevance theory explains about an information that is used to explain or describe the values of the company. This study uses secondary data observation techniques obtained from the annual financial statements of mining companies listed on the Indonesia Stock Exchange for the period 2012-2021. This research using a non-probabilistic sampling technique, using a purposive sampling method where in this method the sampling uses certain criteria. The total sample obtained reached 120 research samples. The data analysis techniques used include descriptive statistical analysis, coefficient similarity test, classical assumption test, multiple linear regression analysis, F statistic test, t statistic test, and coefficient of determination test. The results showed that the F test (α = 0.05) obtained a significance value of 0.000 so it can be said that the test is acceptable. Based on the t test, the value of significance Book Value Per Share (BVPS), Investing Cash Flow (CFINV), and Financial Cash Flow (CFFIN) each of 0.000, 0.000 and 0.010 so that H2, H4, and H5 are accepted. However, the value of significance for the Earning Per Share (EPS) and Operating Cash Flow (CFOPS) variables each of 0.144 and 0.304 so that H1 and H3 are rejected.
Pengaruh Financial Distress dan Profitabilitas terhadap Opini Going Concern dengan Opini Shopping sebagai Variabel Pemoderasi Anggraeni Eka Parameswari; Rida Prihatni; Hafifah Nasution
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

The purpose of this research is to determine the effect of financial distress and profitability on going concern opinion with opinion shopping as a moderating variable. This research used purposive sampling method as a sampling technique with 42 selected companies from the properties & real estate sector listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses secondary data obtained using documentation techniques from annual reports and financial reports. The data is analyzed using logistic regression analysis techniques using SPSS software. The results of this research showed that financial distress has no effect on going concern audit opinion while profitability has an effect. In addition, this research also showed that opinion shopping is unable to moderate the effects of these two variables on going concern opinion.
Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Corporate Governance terhadap Manajemen Laba pada Sektor Konsumsi (BEI) Tahun 2019-2022 Maulida Isnawati; I Gusti Ketut Agung Ulupui; Mardi; Yunika Murdayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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The purpose of this study is to examine whether Information Asymmetry, Company Size and Corporate Governance have an influence on Earning Management. The population which is used as the object of this study are companies from the non-cyclicals consumer sector that are listed on the Indonesia Stock Exchange (IDX) in 2019 - 2022. Out of a total of 98 population, there are 65 companies that meet the criteria to be used as sample in this study. The results of this study indicate that: (1) Information Asymmetry has a significant positive effect on Earning Management, (2) Company Size has no significant effect on Earning Management, (3) Corporate Governance has a significant negative effect on Earning Management.
Pengaruh Pengungkapan Corporate Social Resposibility dan Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Moderasi Theresia Sondang Balit Aplasi; Rida Prihatni; Hafifah Nasution
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

ABSTRACT This study aims to test and analyze the disclosure of Corporate Social Responsibility, Intellectual Capital on firm value with financial performance as moderation. This study uses secondary data sources derived from the company's annual report and sustainability report on non-financial companies on the Indonesia Stock Exchange (IDX) and has used the GRI standard as a guideline for its sustainability report in 2020-2021 with purposive sampling technique. A total final sample of 49 companies was obtained, so that the total observation data during 2020-2022 was 98 data. The analysis technique used is multiple linear regression analysis using SPSS software version 26. The results of this study prove that disclosure of Corporate Social Responsibility, Intellectual Capital has a positive and significant effect on firm value. Financial performance is unable to moderate the effect of Corporate Social Responsibility, but financial performance is able to moderate the effect of Intellectual Capital on firm value. Keywords: Firm Value, CSR Disclosure, Intellectual Capital, Financial Performance.
Pengaruh Komitmen Profesional, Personal Cost, dan Gender Terhadap Intensi Whistleblowing Novia; Marsellisa Nindito; Adam Zakaria
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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Abstract

This study aims to examine whether there is an influence of professional commitment, personal cost, and gender on whistlenlowing intention. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 41 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study prove empirically that personal cost have a positive significant effect on whistleblowing intention. Meanwhile professional commitment and gender have no effect on whistleblowing intention

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