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<![CDATA[ANALISIS PENGUMUMAN PERUBAHAN PERINGKAT SUKUK TERHADAP RETURN SAHAM PADA SEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Muhammad Azrai]]>;
<![CDATA[Debbi Chintya Ovami]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 1 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v2i1.735
<![CDATA[Penelitian yang dilakukan bertujuan untuk menganalisis pengumuman perubahan peringkat sukuk terhadap return saham pada sektor telekomunikasi di bursa efek ndonesia pada tahun 2016 sampai dengan tahun 2018. Bertujuan untuk mengetahui pengumuman perubahan peringkat sukuk terhadap return saham pada sektor telekomunikasi. Jenis penelitian bersifat deskriptif kualitatif, dengan subjek penelitian yang dapat dilihat dari bursa efek indonesia (BEI) dan PEFINDO dan objek penelitian yang dilihat dari peringkat sukuk dan return saham pada sub sektor telekomunikasi pada tahun 2016-2018. Teknik pengumpulan data yang dilakukan pada penelitian ini yaitu dengan mengumpulkan dokumen yang berkaitan dengan penelitian. Teknik analisis yang digunakan yaitu dengan terlebih dahulu mengumpulkan data, mengklasifikasikan, menafsirkan dan menganalisis data sehingga dapat memberikan gambaran yang jelas mengenai masalah yang diteliti. Hasil penelitian ini menunjukkan bahwa peringkat sukuk sub sektor telekomunikasi pada tahun 2016-2018 tidak mengalami perubahan dalam return saham sub sektor pada tahun tersebut. hasil penelitian ini juga memberikan informasi bahwa peristiwa pengumuman peringkat sukuk tidak menjamin perubahan dalam return saham. Oleh karena itu, perusahaan perlu mempertimbangkan faktor-faktor internal dan eksternal lainnya yang juga dapat mempengaruhi return saham.]]>
<![CDATA[PENGARUH SOLVABILITAS, LIKUIDITAS, OPINI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Ayu Sya Pitri Sihombing]]>;
<![CDATA[Debbi Chyntia Ovami]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i1.1271
<![CDATA[Audit delay adalah lamanya waktu yang dibutuhkan untuk menyelesaikan audit atas laporan keuangan yang diukur dari tanggal tutup buku sampai tanggal yang tercantum pada laporan opini auditor. Tujuan darii dilakukannya penelitian ini ialah untuk mengetahui pengaruh solvabilitas, likuiditas, opini auditor dan ukuran perusahaan terhadap audit delay pada perusahaan yang terdaftar di BEI periode 2017-2019. Metode pengambilan sampel menggunakan metode purposive sampling dengan perolehan sampel sebesar 123 x 3 tahun penelitian yang telah dipilih berdasarkan kriteria yang telah dibuat. Teknik analisis menggunakan uji asumsi klasik dan analisis regresi linear berganda. Berdasarkan hasil dari uji parsial (uji t) diperoleh hasil sebagai berikut: (1). solvabilitas tidak berpengaruh terhadap audit delay, (2). likuiditas berpengaruh terhadap audit delay, (3). opini auditor tidak berpengaruh terhadap audit delay, (4). ukuran perusahaan berpengaruh terhadap audit delay . Hasil uji simultan (uji F) menyatakan bahwa solvabilitas, likuiditas, opini audior dan ukuran perusahaan secara bersama-sama berpengaruh terhadap audit delay.]]>
<![CDATA[ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BAGI HASIL PADA BPRS AL-WASHLIYAH ]]>
<![CDATA[Jainuddin Ismail]]>;
<![CDATA[Alistraja Dison Silalahi]]>;
<![CDATA[Reza Hanafi Lubis]]>;
<![CDATA[Indra Fauzi]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i1.1272
<![CDATA[The purpose of this study was to determine and analyze mudharabah financing in increasing net income at BPRS Al-Washliyah. To find out and analyze what causes mudharabah financing to decline at Al-Washliyah BPRS. The research design uses descriptive qualitative research methods. The data collection techniques used by the author are through documentation and interviews. Analysis of the data used in this study is to analyze qualitative data consisting of interviews and data from the financial report document of BPRS Al-Wasliyah. From the research results, the recognition of murabahah income is recognized proportionally to the amount of cash that has been successfully collected from murabahah receivables. Mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. Ujrah income is recognized at the time of initial payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. Recognition of murabahah revenue is recognized in proportion to the amount of cash collected from murabahah receivables. This is in accordance with PSAK No. 102 paragraph 23. Recognition of mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. This is not in accordance with PSAK No. 105 paragraph 22 because the recognition of mudharabah operating income in practice can be known based on the profit sharing report on the realization of operating income from the fund manager. Not allowed to recognize revenue from projected operating results. Recognition of ujrah income is recognized at the time of payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. This is not in accordance with PSAK No. 107 paragraph 14 because rental income over the term of the contract is recognized when the benefits of the asset have been delivered to the lessee.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[M.Hisyam Amin]]>;
<![CDATA[Alistraja Dison Silalahi]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i1.1281
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh arus kas operasi, tingkat hutang dan ukuran perusahaan terhadap persistensi laba pada perusahaan industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2017-2019. Populasi yang digunakan dalam penelitian ini adalah sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 sebanyak 61 perusahaan. Sampel dalam penelitian ini adalah 22 perusahaan yang diseleksi dengan pengambilan kriteria tertentu menggunakan metode purposive sampling. Data yang dikumpulkan adalah data kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia. Teknik analisis data menggunakan regresi data panel yang terdiri dari analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil regresi data panel secara parsial adalah arus kas dan tingkat hutang berpengaruh positif terhadap persistensi laba namun tidak signifikan. Sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap persistensi laba.]]>
<![CDATA[PENGARUH PERSEPSI KESESUAIAN, SISTEM INTERNAL KONTROL, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN AKUNTANSI PADA PT. BANK PERMATA, TBK ]]>
<![CDATA[Prafitri Ahma]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i1.1817
<![CDATA[Accounting fraud is a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements and misstatements arising from improper treatment of assets (often referred to as misappropriation or embezzlement) related to the theft of entity assets that result in financial statements not being presented. in accordance with generally accepted accounting principles in Indonesia. This study aims to determine the effect of perceived conformity, internal control systems and also the implementation of good corporate governance at PT Bank Permata, Tbk. The method used in this study is a quantitative method, with a sample of 38 out of 51 all employees of PT Bank Permata, Tbk who serve as administration/finance, marketing, customer service and teller. The type of data used is primary data. The results showed that partially the perceived facility suitability variable had no effect on the accounting fraud variable. The internal control system variable has a partial effect on the accounting fraud variable. The good corporate governance variable partially has no effect on accounting fraud. And simultaneously the variables of conformity perception, internal control system and good corporate governance have an effect on accounting fraud]]>
<![CDATA[PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Kantor Akuntan Publik Kota Medan) ]]>
<![CDATA[Apliniari Yuniar]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i2.1969
<![CDATA[A professional auditor is seen in fulfilling his duties and responsibilities. The purpose of this study was to determine the effect of task complexity, compliance pressure, and auditor experience on audit judgment (an empirical study of auditors at KAP in Medan). This research is a type of quantitative research. The data collection method used in this study was a questionnaire. There are 23 KAP residents and a total of 185 permanent auditors. The research sample was determined based on saturated sampling and only 6 KAPs were accepted, so the sample used was 40 auditors. The data analysis technique of this study used multiple linear regression analysis using SPSS Version 25. The results of this study indicate that: 1. Task complexity has no effect 2. Appropriate pressure has an effect on rating review. 3. The experience of the auditor has a significant influence on the work of the auditor.4. Task complexity, compliance pressure and auditor experience simultaneously have a significant impact on the assessment score.]]>
<![CDATA[DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wulan Indah Sari Sinaga]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i1.2078
<![CDATA[The objective of the research was to determine the "Determinants of Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange". The type of research used was quantitative research. The population in this research was 193 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample was purposive sampling with a sample of 70 companies for 3 consecutive years. The data collection method was to use documentation by taking financial statement data on the Indonesia Stock Exchange. Data that was ready to be processed would be tested using the SPSS 25 program. Based on the results of the research shows that: (1) Liquidity had no positive influence on tax aggressiveness; (2) Leverage had a positive influence on tax aggressiveness; (3) Profitability had no positive influence on tax aggressiveness; (4) The size of the company had no positive influence on tax aggressiveness. Based on the F test liquidity, leverage, profitability, and company size had a positive influence on tax aggressiveness.]]>
<![CDATA[DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wulan Indah Sari Sinaga]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v4i1.2479
<![CDATA[The objective of the research was to determine the "Determinants of Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange". The type of research used was quantitative research. The population in this research was 193 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample was purposive sampling with a sample of 70 companies for 3 consecutive years. The data collection method was to use documentation by taking financial statement data on the Indonesia Stock Exchange. Data that was ready to be processed would be tested using the SPSS 25 program. Based on the results of the research shows that: (1) Liquidity had no positive influence on tax aggressiveness; (2) Leverage had a positive influence on tax aggressiveness; (3) Profitability had no positive influence on tax aggressiveness; (4) The size of the company had no positive influence on tax aggressiveness. Based on the F test liquidity, leverage, profitability, and company size had a positive influence on tax aggressiveness.]]>
