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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 Faktor-faktor yang Memengaruhi Integrated Reporting Akbar Kurnianto; Unggul Purwohedi; Rida Prihatni
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.0101.02

Abstract

Abstract Financial information which has been the main analytical as well as the main accountability tool to investors apparently unable to meet the demands of investors, especially in terms of non-financial information disclosure. Integrated reporting (IR) exist to respond this issue. This study analyzes the effect of the size of the public accounting firm (KAP), stakeholder pressure, audit committee meetings, and audit committee authority on IR. Property, real estate and construction companies listed on the Indonesia Stock Exchange (IDX) were selected as the object of this study because they were considered to have complex information in their operations. Through a purposive sampling technique, 116 samples were selected during the 2016-2017 observation year that were processed with multiple linear regression analysis on the Eviews 8 analysis tool. Based on the results and conclusions of the study, audit committee meetings and the audit committee authority have a positive and significant influence on (IR). This shows the company will maximize IR practices if the audit committee has a high frequency of meetings and expanded authority of the audit committee. Meanwhile, KAP size and stakeholder pressure have not been proven to have an influence on IR. Abstrak Informasi keuangan yang selama ini menjadi alat analisis sekaligus pertanggungjawaban utama kepada investor dirasa tidak mampu memenuhi tuntutan investor, terutama akan informasi non-finansial. Integrated reporting (IR) hadir sebagai suatu laporan terintegrasi yang menggabungkan informasi finansial dan non-finansial ke dalam suatu laporan yang mampu menyajikan informasi secara komprehensif bagi penggunanya. Penelitian ini menganalisis pengaruh ukuran kantor akuntan publik (KAP), tekanan pemangku kepentingan, rapat komite audit, dan otoritas komite audit terhadap IR. Perusahaan sektor properti, real estat, dan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dipilih sebagai objek penelitian ini karena dinilai memiliki informasi yang kompleks dalam operasinya. Melalui teknik purposive sampling, terpilih 116 sampel selama tahun amatan 2016-2017 yang diolah dengan analisis regresi linier berganda pada alat analisis Eviews 8. Berdasarkan hasil dan simpulan penelitian, rapat komite audit dan otoritas komite audit memiliki pengaruh positif dan signifikan terhadap (IR). Hal ini menunjukkan perusahaan akan memaksimalkan praktik IR apabila komite audit memiliki frekuensi rapat yang tinggi serta diperluasnya otoritas dari komite audit. Sementara, ukuran KAP dan tekanan pemangku kepentingan tidak terbukti memiliki pengaruh terhadap IR.
The Effect of The Number of Taxable Enterprise, Tax Audit, Tax Collection On Value Added Tax Receiving Alferdio Haidarputra; Indra Pahala; 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.0301.05

Abstract

This study aims to provide empirical evidence about the effect of taxable enterprise, tax audits, tax collection on value added tax revenues.This research uses sampling method with saturated sampling technique. The population in this study used all taxable enterprise registered at KPP Pratama Jakarta Setiabudi Empat. The sample used in this study was 36 data using the Time series data type. The statistical method used is multiple linear regression analysis with SPSS calculator. The results of this study indicate that taxable enterprise, tax audits, and tax collection have an effect on value added tax revenues.
The Effect of Using Information Technology, User Involvement, and Support from Top Management on Performance of Accounting Information System Wage Muhammad Taufik
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.0101.03

Abstract

Abstract This research was conducted to provide empirical evidence about the effect of using information technology, user involvement, and support from top management on the performance of the accounting information system. This research uses primary data obtained from distributing questioner to 60 accounting/finance employee that works in 7 company which located in Jakarta Industrial Estate Pulogadung. The sampling technique used in this research is random sampling and analyzed by SPSS application version 24. This research uses multiple linear regression analysis methods and the signs used in testing hypotheses were 5%. Based on the results of the research showed that using information technology and support from top management had a significant effect on the performance of the accounting information system while user involvement did not affect the performance of accounting information system. Abstrak Penelitian ini dilakukan untuk memberikan bukti empiris tentang pengaruh penggunaan teknologi informasi, keterlibatan pengguna, dan dukungan dari manajemen puncak terhadap kinerja sistem informasi akuntansi. Data primer diperoleh dari penyebaran kuisioner kepada 60 pegawai akuntansi/keuangan yang bekerja di 7 perusahaan yang berlokasi di Kawasan Industri Jakarta Pulogadung. Teknik pengambilan sampel yang digunakan adalah random sampling dan dianalisis dengan aplikasi SPSS versi 24. Penelitian ini menggunakan metode analisis regresi linier berganda dan tanda-tanda yang digunakan dalam pengujian hipotesis adalah 5%. Hasil penelitian menunjukkan bahwa menggunakan teknologi informasi dan dukungan dari manajemen puncak berpengaruh signifikan terhadap kinerja sistem informasi akuntansi sedangkan keterlibatan pengguna tidak mempengaruhi kinerja sistem informasi akuntansi.
The Effect of Competency And Locus of Control On Accounting Student's Jobreadiness Muhammad Ratal; Nuramalia Hasanah; Adam Zakaria
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.0301.07

Abstract

This study examined the impact of accounting students' ethical competence, knowledge competence, ability competence, relationship competence, analytical competence, and locus of control on their job-readiness. This study utilizes primary data in the form of a questionnaire distributed to accounting students in the UNJ Faculty of Economics. This study's population consisted of undergraduate accounting students who were eligible to enrollin thesis courses and were still participating in odd semester lectures for the academic year 2021/22. This study's sample selection employed a technique of purposive sampling and yielded a study sample of 100 respondents. This research employs quantitative methods. Descriptive statistical analysis and multiple linear regression analysis are used for analysis. This study's findings indicate that ethical competence, knowledge competence, ability competence, relationship competence, and locus of control positively influence accounting students' job-readiness. Meanwhile, analytical ability has no bearing on accounting students' work readiness.
Financial Statement Analysis of Fraud With Hexagon Theory Fraud Approach Raihan Noval Akbar; Adam Zakaria; 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.0301.09

Abstract

This research was conducted to find the effect of shareshexagon theory that consisted of stimulus, capability, collusion, opportunity, rationalization, and ego on financial statement fraud. The data used in this research is secondary data in the annual reports obtained through the Indonesia Stock Exchange (IDX) website. The population of this research is the banking listed on IDX in 2018 –2020. The sample selection in this research used a purposive sampling technique and resulted in 47 companies as the sample of research. This Research use quantitative methods. The analytical technique used are descriptive statistical and multiple linear regression. The results of this study indicated that collusion negatively affects financial statement fraud. Rationalization has a positive effect on financial statement fraud. Meanwhile, stimulus, capability, opportunity, and ego has no effect on financial statement fraud
Influence of Profitability, Leverage, and Environmental Costs On Environmental Performance Imanuel Wihandoko; Adam Zakaria; I Gusti Ketut Agung Ulupui
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.0301.08

Abstract

This study intends to determine the impact of profitability, leverage, and environmental costs on environmental performance. Profitability is proxied by the ratio of net income to total assets, leverage is proxied by the ratio of debt to equity. The population of this research is non-financial companies listed on the Indonesia Stock Exchange (IDX) and PROPER witha period of 2017-2020. The method of determining the sample used the principle of purposive sampling and obtained a sample of thirteen companies so that the total observations were fifty-two. Eviews 8 software is used in the study of the evidence for presumption testing by utilizing the panel regression analysis. The research results show that profitability, leverage, and environmental costs have a negative and insignificant effect on environmental performance.
Pengaruh Kesempatan Bertumbuh, Siklus Konversi Kas, Pengeluaran Modal, dan Kepemilikan Institusional terhadap Cash Holding Widiya Annisa Putri; Rida Prihatni; Yunika Murdayanti
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.0101.04

Abstract

Abstract This research was conducted to find out how the influence of growth opportunities, cash conversion cycle, capital expenditure, and institutional ownership on cash holding. Researchers using secondary data with the object of research are manufacturing industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample in this study amounted to 305 which was determined through a purposive sampling technique. This research uses descriptive statistical analysis methods and panel data regression analysis using the Eviews 10 application program. The results of this study indicate that growth opportunities and capital expenditure have a positive effect on cash holding. Meanwhile, the cash conversion cycle and institutional ownership have no effect on cash holding. Abstrak Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh kesempatan bertumbuh, siklus konversi kas, pengeluaran modal, dan kepemilikan institusional terhadap cash holding. Peneliti menggunakan data sekunder dengan objek penelitian adalah perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesai (BEI) tahun 2016-2018. Sampel dalam penelitian ini berjumlah 305 yang ditentukan melalui teknik purposive sampling. Penelitian ini menggunakan metode analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan program aplikasi Eviews 10. Hasil dari penelitian ini menunjukkan bahwa kesempatan bertumbuh dan pengeluaran modal berpengaruh positif terhadap cash holding. Sedangkan, siklus konversi kas dan kepemilikan institusional tidak berpengaruh terhadap cash holding.
Pengaruh Likuiditas, Komite Audit, dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods terdaftar di BEI Periode 2017 - 2019) Novrizal Syamra; Adam Zakaria; Ati Sumiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 1 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0201.10

Abstract

This study is to examine the effect of liquidity, audit committee, and company size on the financial performance of manufacturing companies in the consumer goods sector on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The method used in research is quantitative. Secondary data obtained from www.idx.co.id. The use of this analysis is to use multiple linear regression to analyze the results on the independent variable to the dependent. The population of consumer goods is 60 companies and the research sample is 37 companies, selected using the purpose sampling method. This study gives the result that liquidity has no effect on financial performance. then the audit committee variable has a significant effect on financial performance. the next variable company size has no effect on financial performance. However, simultaneously on the liquidity variable, the audit committee and also the size of the company have an influence on the financial performance of manufacturing companies in the consumer goods sector. The result of the coefficient of determination is 8% while the remaining 92% is explained by other variables outside of this study.
Pengaruh Profitabilitas, Ukuran Perusahaan, Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Mohamad Rizki Saputra; Ati Sumiati; Sri Zulaihati
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.0301.11

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh profitabilitas, ukuran perusahaan, dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan. Penelitian ini menggunakan strategi kuantitatif. Kajian ini melibatkan informasi tambahan sebagai rangkuman anggaran organisasi terkait yang terdapat dalam situs otoritas Indonesian Stock Exchange (IDX), tepatnya www.idx.co.id. Penelitian ini menggunakan prosedur pengujian nonprobibility sampling dengan metode pengujian purposive. Populasi yang digunakan dalam penelitian ini adalah seluruh organisasi yang tercatat di Kompas100 yang tercatat di Bursa Efek Indonesia (BEI) tahun 2018-2020 dengan jumlah 100 yang kemudian dikumpulkan menggunakan kriteria tertentu menjadi 62 organisasi. Hasil penelitian menunjukkan bahwa profitabilitas secara tegas mempengaruhi nilai perusahaan, ukuran perusahaan memengaruhi nilai perusahaan, CSR tidak memengaruhi nilai perusahaan.
Perancangan Sistem Informasi Akuntansi Penjualan Dengan Penekanan Security System Pada PT Berkat Orang Muda Rizki Muharam Sururi; Choirul Anwar; 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.0301.12

Abstract

Komoditas adalah suatu barang bersifat nyata dan mudah diperdagangkan, mampu diserahkan secara fisik, disimpan dalam kurun waktu tertentu serta ditukarkan dengan produk yang sejenis, biasanya dapat dibeli atau dijual oleh investor melalui bursa berjangka. Lini bisnis ini yang baru dijalankan oleh PT Berkat Orang Muda namun memiliki beberapa kendala, seperti pencatatan transaksi penjualan komoditas yang masih manual. Oleh karena itu, perusahaan membutuhkan sistem informasi akuntansi modern yang mampu menunjang penjualan komoditas agar lebih efektif dan efisien. Dengan pendekatan kualitatif research & development, penulis merancang sistem informasi akuntansi penjualan dengan penekanan security system. Perancangan ini diharapkan turut andil dalam mewujudkan pengendalian internal yang dilakukan perusahaan dengan efektif. Perancangan sistem dikembangkan dengan teknologi berbasis cloud computing untuk menyimpan data. Pengembangan sistem menggunakan metode System Development Life Cycle (SDLC) dengan model waterfall. Output dalam penelitian ini merupakan aplikasi sistem informasi akuntansi penjualan komoditas yang dirancang dengan bahasa pemrograman PHP untuk desain tampilan antarmuka dan SQL untuk pemodelan basis data.

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