Articles
Faktor-Faktor yang Memengaruhi Luas Pengungkapan Laporan Tahunan pada Sub Sektor Makanan dan Minuman di BEI Tahun 2019-2022
Maulidianita, Hervira;
Pahala, Indra;
Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta
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DOI: 10.21009/japa.0403.01
This research was conducted to analyze leverage, profitability, company age and public share ownership on the extent of annual report disclosure. The research object used is the food and beverage subsector on the IDX in 2019-2022. This data was processed in a panel manner using Eviews version 13. The sample found was 23 companies using the purposive sampling method. Based on this research, it was found from the results of hypothesis testing that the company age variable had a significant positive influence on the extent of annual report disclosure. Meanwhile, the variables leverage, profitability and public share ownership have no influence on the extent of annual report disclosure. It is concluded that leverage, profitability and public share ownership are financial reports that must be disclosed according to SEOJK No.30/SEOJK.04/2016. Therefore, food and beverage companies are expected to continue to develop their business so that the company can survive for a long time and have a long life in the business world, so that the company can present a broader annual report which not only discloses information that must be disclosed but also provides additional voluntary information. This is done to attract the attention of users of food and beverage companies' annual reports.
Pengaruh Good Corporate Governance dan Financial Distress Terhadap Pengungkapan Laporan Keberlanjutan
Puspitasari, Nurma;
Prihatni, Rida;
Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta
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DOI: 10.21009/japa.0403.04
The purpose of this study is to ascertain how audit committee size, board of directors size, independent commissioner size, and financial distress affect the disclosure of sustainability reports. The companies in the infrastructure sector listed on the IDX between 2020 and 2022 are the subject of this study. Purposive sampling was utilized in this study to choose the sample according to predetermined standards. The panel regression approach is used to process the data. The findings indicated that the size of the audit committee significantly impacted sustainability report disclosure, the size of the board of directors had no bearing on sustainability report disclosure, the size of independent commissioners significantly impacted sustainability report disclosure, and financial distress had no bearing on sustainability report disclosure. The study's findings suggest that businesses should disclose more about sustainability because the topic will be brought up more and more in the future.
Pengaruh Financial Literacy dan Financial Attitude Terhadap Financial Management Behavior dengan Mediasi Locus of Control
Pricilla, Ani;
Yusuf, Muhammad;
Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta
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DOI: 10.21009/japa.0501.14
This study aims to test and analyze the effect of Financial Literacy and Financial Attitude on Financial Management Behavior mediated by Locus of Control. Quantitative methods are used with non-probability sampling using purposive sample techniques. The research primary data was collected through a questionnaire obtained from a total sample of 71 students of the Bachelor of Accounting, State University of Jakarta and processed using the PLS-SEM technique with SmartPLS 4.0. The results concluded that Financial Literacy and Financial Attitude significantly have a positive effect on Financial Management Behavior. In addition, both variables significantly have a positive effect on Financial Management Behavior through mediated by Locus of Control. This study provides a theoretical contribution to the Theory of Planned Behavior and contributes implications for students, especially in Bachelor of Accounting as one of the graduate competencies is as a financial analyst who needs to have good financial management behavior skills.
Peran Ukuran Perusahaan sebagai Variabel Moderasi dari Profitabilitas dan Leverage Terhadap Pengungkapan Sustainability Report
Purnomo, Radian Rachmadi;
Ulupui, I Gusti Ketut Agung;
Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta
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DOI: 10.21009/japa.0502.11
This study aims to analyse the effect of profitability and leverage on sustainability report disclosure with company size as a moderating variable. Infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2020-2023 are used as research objects with secondary data in the form of annual reports and sustainability reports. There are 20 companies selected based on purposive sampling technique with a total of 74 unbalanced observation data. This research was processed using panel data regression and moderation regression in the E-views 13 application with the selected model, namely the random effect model. The results of this study indicate that profitability has no effect on sustainability report disclosure. While leverage has a positive effect on sustainability report disclosure. Firm size does not moderate either profitability or leverage on sustainability report disclosure.
Pengaruh Kepemilikan Institusional, Kepemilikan Asing, Ukuran Perusahaan, dan Leverage Terhadap Pemilihan Auditor Eksternal
Warokka, Ribka Remita;
Nindito, Marsellisa;
Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta
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DOI: 10.21009/japa.0502.09
Tujuan dalam penelitian ini ialah untuk mengetahui pengaruh kepemilikan institusional, kepemilikan asing, ukuran perusahaan, dan leverage terhadap pemilihan auditor eksternal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan dengan pendekatan kuantitatif dan teknik purposive sampling, sehingga memeroleh 55 perusahaan sebagai sampel atau 165 data observasi selama periode penelitian. Teknik analasis data pada penelitian ini ialah analisis regresi logistik serta data diolah menggunakan software IBM SPSS Versi 29. Hasil penelitian menunjukkan bahwa variabel kepemilikan asing dan ukuran perusahaan berpengaruh positif terhadap pemilihan auditor eksternal. Sedangkan kepemilikan institusional dan leverage tidak berpengaruh terhadap pemilihan auditor eksternal. Berdasarkan temuan tersebut, rekomendasi untuk penelitian selanjutnya adalah, memperluas dan meningkatkan objek atau sampel penelitian, menambahkan tahun pengamatan, meggunakan proksi lain untuk mengukur pemilihan auditor eksternal serta mempertimbangkan penambahan variabel lain yang juga berpotensi mempengaruhi pemilihan auditor eksternal.
Kepemilikan Institusional, Kepemilikan Manajerial, dan Risiko Bisnis Terhadap Struktur Modal dengan Ukuran Perusahaan sebagai Moderasi
Nabila, Alfiana Sukma;
Yusuf, Muhammad;
Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta
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DOI: 10.21009/japa.0502.13
This study aims to analyze the effect of institutional ownership, managerial ownership, and business risk on capital structure with company size as a moderating variable. This study uses quantitative methods by taking the population of companies listed on the Indonesia Stock Exchange (IDX) in the property sector. The sample was selected using purposive sampling technique so that a total of 33 property companies were obtained in the period 2020-2022. The data analysis method used is panel data regression analysis and moderated regression analysis (MRA) using the Eviews 12 test tool. The results showed that institutional ownership has a negative and significant effect on capital structure, managerial ownership has no effect on capital structure, business risk has no effect on capital structure. The proven moderation test result is that firm size significantly moderates the relationship between institutional ownership and capital structure.
Pengaruh Moral, UU Harmonisasi Peraturan Perpajakan, dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak UMKM
Syahrina, Nur Alvi;
Hasanah, Nuramalia;
Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta
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DOI: 10.21009/japa.0503.14
The purpose of this study is to analyze the effect of morals, tax harmonization laws, and financial status on the tax compliance of MSE taxpayers. This research is quantitative research and data analysis in the form of descriptive statistical analysis using IBM SPSS Statistics 25 software and multiple regression analysis on Microsoft Excel. In this study, distributed questionnaires containing questions are used as main data. to MSE owners in South Jakarta. To select a population sample, researchers used the 100 persons make up the sample size for this convenience sampling technique. The outcomes revealed that morale and harmonization of tax laws have a positive effect on MSE tax compliance, while financial status has a negative effect on MSE tax compliance. Future researchers are advised to conduct research with additional variables that might increase the impact on taxpayer tax compliance and with more supporting data in the form of both primary and secondary data.
Pengaruh Debt Default, Financial Distress, dan Auditor Switching Terhadap Penerimaan Opini Audit Going Concern
Lathifa, Nisrina Della;
Nindito, Marsellisa;
Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta
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DOI: 10.21009/japa.0503.03
Researching infrastructure companies traded on the Indonesia Stock Exchange (BEI) in 2022 and 2023, this research will examine the impact of debt default, financial distress, and auditor switching on the approval of going concern audit opinions. A quantitative technique based on descriptive methodology was used in this investigation. Using IBM SPSS Version 29, this research used logistic regression analysis as its data analysis technique. This study found that the acceptance of going concern audit opinions is substantially affected solely by financial distress. There were no notable results from the debt default and auditor switching.
MODEL PAI MULTIDISIPLINER DI MADRASAH
Yusuf, Muhammad;
Tobroni;
Faridi
Jurnal Paris Langkis Vol 4 No 2 (2024): Edisi Maret 2024
Publisher : PPKn, Fakultas Keguruan dan Ilmu Pengetahuan Universitas Palangka Raya
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DOI: 10.37304/paris.v4i2.14779
Pendidikan Agama Islam (PAI) di Madrasah seringkali berfokus pada satu disiplin ilmu dan kurang terintegrasi dengan bidang studi lainnya. Hal ini dapat menghambat pemahaman luas siswa tentang ajaran Islam dalam konteks kehidupan kontemporer yang rumit. Tujuan penelitian dari Model PAI multidisipliner di madrasah yang mengintegrasikan ajaran Islam dengan berbagai disiplin ilmu seperti sains, teknologi, sosial, dan humaniora adalah tujuan dari penelitian ini. Metode Penelitian dilakukan secara kualitatif dan menggunakan studi pustaka sebagai pendekatan. Data dikumpulkan dengan memeriksa literatur dari berbagai sumber, termasuk buku, jurnal ilmiah, dan dokumen kebijakan pendidikan. Dari penelitian ini menunjukkan bahwa Ada 5 model yang bisa daplikasikan yaitu (1). Integrasi Keilmuan; (2). Pendekatan holistik; (3). Kurikulum Terintegrasi; (4). Responsif terhadap Perkembangan Zaman; dan (5). Penguatan Identitas Keislaman. Penelitian ini diharapkan dapat memberikan kontribusi signifikan untuk pengembangan kurikulum PAI di madrasah yang lebih komprehensif dan relevan dengan tantangan zaman.
PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE DAN PERSONALITY TERHADAP FINANCIAL MANAGEMENT BEHAVIOR (STUDI KASUS PADA PELAKU UMKM DI MTQ KOTA KENDARI)
Hamid, Nisrina;
Refrianti, Dewi;
Ma’mum, Sitti Zakiah;
Yusuf, Muhammad
Journal Economics Technology And Entrepreneur Vol 1 No 01 (2022): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/ecotechnopreneur.v1i01.45
Pelaku UMKM yang ada di Kota Kendari dimana pengetahuan pengusaha terkait pengelolaan keuangan yang masih tergolong rendah. Tidak adanya perencanaan anggaran dan tidak adanya pelaporan keuangan yang dibuat adalah beberapa permasalahan yang menjadi permasalahan umum yang masih sering dilakukan oleh pihak pelaku UMKM. Disisi lain pula kurangnya pengetahuan pengusaha dalam pengelolaan keuangan ini sejalan dengan kurangnya pemahamannya terhadap pembiayaan. Dimana kurangnya pemahaman pengusaha terhadap faktor-faktor yang mempengaruhi kelayakan kredit, tidak mengetahui mengenai perhitungan bunga pinjaman dan beberapa aspek lainnya. Penelitian ini bertujuan untuk mengetahui pengaruh Financial Knowledge, Financial Attitude dan Personality Terhadap Financial Management Behavior pada pelaku UMKM di MTQ Kota Kendari. Penelitian ini adalah penelitian kuantitatif, dengan populasi penelitian adalah seluruh UMKM yang ada disekitaran MTQ Kota Kendari yakni sebanyak 78 UMKM. Adapun penentuan jumlah sampel yang digunakan oleh penulis dalam penelitian ini adalah dengan metode sensus. Metode pengumpulan data pada penelitian ini menggunakan kuesioner dengan skala likert. Alat analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitian ditemukan bahwa ditemukan adanya pengaruh signifikan antara Financial Knowledge, Financial Attitude dan Personality Terhadap Financial Management Behavior baik itu secara parsial maupun secara simultan. Hal ini mengindikasikan bahwa untuk bisa dapat membentuk financial management behavior yang baik diperlukan adanya kontribusi dari financial knowledge, financial attitude dan personality dari setiap pelaku UMKM.