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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : 2797524X     DOI : 10.36452/akunukd
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi Jurnal Akuntansi. Mulai tahun 2015, Jurnal Akuntansi terbit dua kali setahun bulan Januari - Juni dan Juli - Desember. Bahan kajian Jurnal Akuntansi: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Perpajakan 4. Auditing 5. Sistem Informasi Akuntansi 6. Etika Profesi Akuntan 7. Pendidikan Akuntansi 8. Corporate Governance 9. Akuntansi Sektor Publik 10. Akuntansi Nirlaba
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 20 No. 2, JULI - DESEMBER 2020" : 5 Documents clear
PENGARUH PAJAK TERHADAP HUTANG PADA SEKTOR PROPERTI DAN REAL ESTATE DI INDONESIA Yasmin Nugraha Putri; Galuh Refadias Ayuni; Farah Margaretha Leon
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1974

Abstract

This research was conducted to examine the effect of tax aggression and sales on financial leverage. The sample used in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Sampling can be analyzed by purposive sampling to obtain 35 property and real estate companies that can be taken. The dependent variable is the financial leverage received using debt. Tax aggression and sales as an independent variable using taxes expense and sales. Whereas net income, market book ratio, and firm size are the control variables of net income, stock price, total shares, total equity, and firm size. Panel data regression methods, and individual tests (t-test) were used in this study. The results showed that sales, net income, market to book ratio and firm size had significant to financial leverage. While the tax aggression does not affect financial leverage. The implication of this research is for financial managers to be able to increase sales, net profits, internal fund and total company assets. Further researchers should use the other variables to measure the financial leverage such as free cash flow. The novelty in this research is to use effective tax rates to measure tax aggression where in previous research using scale by total assets to measure tax aggression. Keywords: financial leverage; firm size; market to book ratio; net income; sales; tax aggresion
KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Clara Selviana
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1975

Abstract

The purpose of this study is to examine the characteristics of the audit committee on the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The characteristics of the audit committee are measured by several variables, namely the ability of the Audit Committee’s accounting / financial competence, the number of people in the Committee Audit, Audit Committee meeting frequency, and Proportion of Independent Commissioners. A total of 112 companies went public, which are listed on the Indonesia Stock Exchange (IDX) as samples and have been selected by purposive sampling criteria. The results of this study indicate that: the ability of accounting / financial competence, and the frequency of the number of meetings significantly positive effect on the timeliness of financial reporting. The number of people in the audit committee, and the Independent Commissioner did not have a significant positive effect on the timeliness of financial reporting. Keywords: audit committee, financial reporting, independent commissioner
PENGARUH PROFITABILITY, FIRM SIZE, DEFAULT RISK, VOLUNTARY DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT Linda Santioso; Lucky Suvia; Andreas Bambang Daryatno
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1977

Abstract

The purpose of this study is to determine the effect of profitability, firm size, default risk and voluntary disclosure on Earning Response Coefficient. The sample of this research use manufacuting company that listed in ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 145 data in three years. The dependent variable in this research is Earning Response Coefficient and independent variables are profitability, firm size, default risk and voluntary disclosure. Analysis tool that will be used to analyse the hypothesis with multiple linier regression modelis program SPSS 23. The result for this research showed that partially profitability has a significant effect on Earning Response Coefficient, while firm size, default risk, and voluntary disclosure do not have an effect on Earning Response Coefficient. Keywords: ERC, profitability, firm size, default risk, voluntary disclosure
PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL Stella Florensia; Estralita Trisnawati; Oktavia Oktavia
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1978

Abstract

This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real earnings management. Real earnings management is measured by abnormal measurements of each proxy using residuals, namely, Abnormal Cash Flow Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses. The population in this study are publicly listed companies listed on the Stock Exchange, and the sample used was manufacturing companies listed on the Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, 124 samples were obtained from manufacturing companies. The results showed that the activities of the Corporate Governance organs that have an influence on real earnings management are financial expertise. Furthermore, the activities of other Corporate Governance organs such as gender and political connections have no effect on real earnings management. Keywords: corporate governance, financial expertise, gender, political connections, real earnings management
PENTINGNYA PENGETAHUAN PAJAK UNTUK MENINGKATKAN KEPATUHAN PAJAK UMKM (STUDI KASUS UD SUMBER AYU) Huwaidah Nabila; Agustine Dwianika
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1979

Abstract

Income tax revenue in the MSME sector has a potential to has a large increasing percentage due to the increasing number of MSMEs currently the government made an effort with issuing a special tax rate for MSMEs listed in Government Regulation No.46 of 2013 with income tax rate at 1% which is currently changed into Government Regulation No.23 of 2018 with a reduced rate to 0,5%. The purpose of this journal is to provide tax knowledge in general to MSMEs in an effort to improve tax compliance of MSME. The researcher conducted a case study on one of the MSMEs, namely Sumber Ayu. This paper uses two types of dara, that is primary data in the form of direct interview with respondent who meet the criterian and secondary data in the form of report on recording gross income (turnover) which is obtained directly from respondent who meet the criteria. The result of this paper is Sumber Ayu didn’t calculate, pay and report income tax due to its lack of tax knowledge. Keywords: MSME, tax knowledge, tax compliance

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