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All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting JURNAL AKUNTANSI UNIVERSITAS JEMBER Management and Accounting Expose eJEBA
Dewi Ayu Puspita
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS KOMPARASI MANAJEMEN LABA, PROFITABILITAS, DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 A. Hajar Nur Fachmi; Dewi Ayu Puspita; Whedy Prasetyo
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.18495

Abstract

PSAK 69 is the accounting standard resulting from IFRS adoption related to agricultural activities that is effective as of January 1, 2018. This study aims to examine and analyze differences in earnings management, profitability, and value of firm before and after the implementation of PSAK 69. The population of this study is agricultural companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2018 period. The sample selection technique uses a purposive sampling method and the sample that meets the criteria is 17 companies with 34 observational data. The type of data in this study is secondary data. This type of research is quantitative research with a comparative approach. Hypothesis testing in this study using paired sample t-test. The results of this study indicate that there are differences in earnings management before and after the implementation of PSAK 69, while for profitability which is proxied by Return On Assets (ROA) and firm value there is no difference before and after the implementation of PSAK 69.Keywords: earnings management, profitability, PSAK 69, value of firm.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI DEDUCTIBLE EXPENSE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Mudrika Berliana As sajjad; Dewi Ayu Puspita; Sudarno Sudarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 19 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v19i2.22780

Abstract

The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No. 38 of 2008, which states that CSR costs can be categorized as deductible expenses or as a deduction from taxable income. The law can provide an opening for companies to carry out tax aggressiveness. This study aims to analyze and prove the effect of CSR as deductible expense on tax aggressiveness in mining companies in Indonesia. The data source used is secondary data from financial reports and annual reports of mining companies for the 2017-2019 period which can be downloaded at www.idx.co.id. The sample selection used purposive sampling technique and data processing was carried out through multiple linear analysis with SPSS software. The results showed that CSR as deductible expense on tax aggressiveness and capital intensity had no effect on tax aggressiveness.Keywords: Exchange Rate, Tax Rate, Tunneling Incentive, Transfer Pricing ABSTRAKPro dan kontra atas kewajiban melaksanakan dan mengungkapkan Corporate Social Responsibility (CSR) oleh perusahaan membuat pemerintah memberikan insentif melalui pajak. Insentif pajak tersebut tertuang dalam Undang-Undang Nomor 38 Tahun 2008, yang menyatakan bahwa biaya CSR dapat dikategorikan sebagai biaya yang dapat dikurangkan atau sebagai pengurang penghasilan kena pajak. Undang-undang tersebut dapat memberikan celah bagi perusahaan untuk melakukan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh CSR sebagai biaya pengurang terhadap agresivitas pajak pada perusahaan pertambangan di Indonesia. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan pertambangan periode 2017-2019 yang dapat diunduh di www.idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dan pengolahan data dilakukan melalui analisis linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa CSR sebagai biaya pengurang terhadap agresivitas pajak dan intensitas modal tidak berpengaruh terhadap agresivitas pajak.Kata kunci: Nilai Tukar, Tarif Pajak, Tunneling Incentive, Transfer Pricing
KESIAPAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) Sunan Amilia; Dewi Ayu Puspita; Hendrawan Santosa Putra
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.19438

Abstract

The purpose of this study to analyze and discuss of optimism, innovativeness, and discomfort on the readiness of MSMEs to implement SAK EMKM. The sampling technique uses convenience sampling. Data is collected by using a questionnaire. This study used 74 MSME samples in Jember Regency. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing consisting of multiple linear regression analysis methods, F test, t-test, and the coefficient of determination test. The results showed that optimism had a significant influence on the readiness of MSMEs to implement SAK EMKM. Innovativenes and discomfort do not have a significant effect on the readiness of MSMEs to implement SAK EMKM.Keywords: optimism, innovativeness, discomfort, SAK EMKM, readiness of MSMEs.
RELEVANSI NILAI LAPORAN KEBERLANJUTAN PERUSAHAAN PESERTA ASIA SUSTAINABILITY REPORTING RATING (ASRRAT) YANG TERCATAT DI BURSA EFEK INDONESIA Anggi Bimantara; Yosefa Sayekti; Dewi Ayu Puspita
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i1.30904

Abstract

This study aims to examine and analyze an effect of the disclosure of sustainability reports and company ratings on the value relevance proxied by the Earning Response Coefficient of participating companies in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange. This research belongs to the quantitative type using secondary data, there are annual report and the sustainability report start from 2017 until 2019. The sample selection method in this study was purposive sampling and resulted in 38 research samples. This study uses sustainability report disclosure and company ranking for independent variable, size for control variable, and Earning Response Coefficient for dependent variable. This result showed that the disclosure of sustainability reports and company rating had no effect on the value relevance proxied by the Earning Response Coefficient of participating companies in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange. In addition, company size as a control variable also shows no effect on the value relevance proxied by the Earning Response Coefficient of participating companies in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange.Keywords: Asia Sustainability Reporting Rating, Earning Response Coefficient, Sustainability Report, Value Relevance ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis ada tidaknya pengaruh pengungkapan laporan keberlanjutan dan peringkat perusahaan terhadap relevansi nilai yang diproksikan dengan Earning Response Coefficient pada perusahaan peserta Asia Sustaianability Reporting Rating (ASRRAT) yang tercatat di Bursa Efek Indonesia. Penelitian ini termasuk ke dalam jenis kuantitatif dengan menggunakan data sekunder yakni laporan tahunan dan laporan keberlanjutan tahun 2017-2019. Metode pemilihan sampel pada penelitian ini yakni purposive sampling dan menghasilkan 38 sampel penelitian. Penelitian ini menggunakan variabel independen yakni Sustainability Report Disclosure dan peringkat perusahaan, variabel kontrol yakni ukuran perusahaan, dan variabel dependen yakni Earning Response Coefficient. Hasil penelitian menunjukan bahwa pengungkapan laporan keberlanjutan dan peringkat perusahaan tidak berpengaruh terhadap relevansi nilai yang diproksikan dengan Earning Response Coefficient pada perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang tercatat di Bursa Efek Indonesia. Selain itu, ukuran perusahaan sebagai variabel kontrol juga menunjukan tidak berpengaruh terhadap relevansi nilai yang diproksikan dengan Earning Response Coefficient pada perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang tercatat di Bursa Efek Indonesia.Kata Kunci: Asia Sustainability Reporting Rating, Earning Response Coefficient, Laporan Keberlanjutan, Relevansi Nilai
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan dengan Peringkat Kinerja Lingkungan sebagai Variabel Moderasi Oktaviani Ari Wardhaningrum; Anggreda Ratih Swastika Devi; Dewi Ayu Puspita
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.15751

Abstract

This study aims to analyze the effect of corporate social responsibility on financial performance with environmental performance ratings as a moderating variable. The sample in this study is a company listed in the Sri – Kehati Index of Indonesian Stock Exchange in 2017 – 2020. This study is quantitative research. The data used is a secondary data of the company’s financial statement and company sustainability reports. Based on sampling technique with purposive sampling, there are 13 companies. Data collection techniques use documentation techniques for financial statement and sustainability report that are published on the Indonesian Stock Exchange website and the company’s website. The analysis technique used is moderated regression analysis. The results of this study show that corporate social responsibility has a positive effect on the company's financial performance and environmental performance ratings are able to moderate the effect of CSR disclosure on financial performance of companies
Potential Fraud in Student Organizations: A Fraud Hexagon Theory Perspective Willy Daiva; Dewi Ayu Puspita; Resha Dwi Ayu Pangesti Mulyono
JAFFA Vol 12, No 1 (2024): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i1.24558

Abstract

Massive fraud in many sectors is still a research topic that is always interesting to study. The Indonesian Corruption Watch report (2023), states that fraud also occurs in the education sector even up to the university level involving students. Students are social control who are role models for society for their knowledge, but it is very contradictory if students also commit fraud in their activities, including in organizational activities. The purpose of this study was to analyze the potential for fraud in the management of student funds using fraud hexagon theory indicators. The research population is students who are members of Student Organizations at the Faculty of Economics and Business, University of Jember. Sample selection using purposive sampling with a sample size of 74 respondents. The results of data analysis show, pressure and capability have a positive effect on the potential fraud of student fund management. While opportunity, rationalization, ego, and collusion have no effect on the potential fraud of student fund management.
Pengaruh Pertumbuhan Arus Kas Dan Profitabilitas Terhadap Reaksi Pasar Sektor Perhotelan dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Lilis Tika Supraptina; Dewi Ayu Puspita; Oktaviani Ari Wardhaningrum
Management & Accounting Expose Vol 7, No 1 (2024)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v7i1.1958

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan arus kas dan profitabilitas terhadap reaksi pasar perusahaan dalam industri pariwisata dan perhotelan di Indonesia. Data yang digunakan untuk analisis adalah data sekunder, seperti laporan keuangan dan informasi harga saham perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa pertumbuhan arus kas tidak memiliki pengaruh terhadap reaksi pasar. Sebaliknya, profitabilitas memiliki pengaruh yang signifikan terhadap reaksi pasar perusahaan perhotelan dan pariwisata selama periode 2020-2022. Temuan ini memberikan wawasan yang berharga bagi pengambil keputusan di industri ini, memungkinkan pengambil keputusan untuk lebih memahami faktor-faktor yang memengaruhi dinamika pasar agar dapat meningkatkan kinerja perusahaan.
Analisis Fraud Diamond Theory terhadap Terjadinya Fraud (Studi Empiris pada Dinas Kota Probolinggo) Bela Putri Hernanda; Dewi Ayu Puspita; Sudarno Sudarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.15473

Abstract

Penelitian ini bertujuan untuk menggali presepsi pada pegawai dinas Kota Probolinggo mengenai pengaruh kesesuaian kompensasi, sistem pengendalian internal, budaya organisasi, dan kompetensi terhadap terjadinya kecurangan (fraud) di sektorpemerintah. Teknik pengambilan sampel menggunakan purposive sampling.Pengumpulan data dengan menggunakan kuesioner. Penelitian ini menggunakan sampel sejumlah 84 pegawai dinas Kota Probolinggo. Metodeanalisis data dalam penelitian ini menggunakan statistik deskriptif, uji kualitas data, ujiasumsi klasik, dan pengujian hipotesis yang terdiri dari metode analisis regresi linierberganda, koefisien determinasi, uji F, dan uji-t. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh antara kesesuaian kompensasi dan kompetensi terhadap terjadinya kecurangan (fraud) pada pegawai dinas Kota Probolinggo. Sistem pengendalian internal dan budaya organisasi berpengaruh negatif terhadap kecenderungan kecurangan (fraud)pada pegawai dinas Kota Probolinggo.
Co-Authors A. Hajar Nur Fachmi Anggi Bimantara Anggreda Ratih Swastika Devi Bela Putri Hernanda Hendrawan Santosa Putra Lilis Tika Supraptina Mudrika Berliana As sajjad Oktaviani Ari Wardhaningrum Pangesti Mulyono, Resha Dwi Ayu Sudarno Sudarno Sunan Amilia Whedy Prasetyo Willy Daiva Yosefa Sayekti