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<![CDATA[Pengaruh Struktur Modal, Capital Expenditure, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan BUMN Indonesia. ]]>
<![CDATA[Mispiyanti Mispiyanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.636
<![CDATA[Some previous studies also show different results (research gap) about the factors that influence the value of the company. This study is to find out how the influence of capital structure, capital expenditure, profitability and dividend policy on corporate value in Indonesian BUMN companies partially and simultaneously. The population in this study is Indonesian BUMN companies that went public during 2015 - 2018 with selected samples based on purposive sampling criteria. The results of this study indicate that capital structure has no effect on the value of Indonesian BUMN companies in the 2015-2018 period, while capital expenditure and dividend policy have a positive effect on firm value and profitability has a negative effect on firm value. This indicates the existence of investment opportunities that attract new investors so they will get high returns. Keywords: BUMN companies, capital structure, capital expenditure, company value, dividend policy, profitability.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Di Surabaya Untuk Memilih Karir Menjadi Akuntan Publik ]]>
<![CDATA[Dewi Murdiawati]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.748
<![CDATA[This research would like to examine the factors that can influence the selection of careers in the future of accounting students, especially to choose the profession as a public accountant. This research uses a quantitative approach with a questionnaire method and the number of samples used are 200 respondents. The test equipment uses multiple linear regression analysis using SPSS version 21. Partial results indicate that financial rewards, labor market considerations, professional training, professional recognition, social values, and work environments influence the interest of students in their future career choices, while professional risk is not proven to partially affect the interest of accounting students in choosing career. The results of the study simultaneously show that financial rewards, labor market considerations, professional training, professional recognition, social values, work environments, and professional risk jointly affect student interest in selecting careers in the future.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Prestasi Belajar Mahasiswa Program Studi Akuntansi di STIE AAS Surakarta ]]>
<![CDATA[Budiyono Budiyono]]>;
<![CDATA[LMS Kristiyanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.819
<![CDATA[Accounting students have a fairly strong relationship with the problem to be studied, so researchers use accounting students as research subjects. The ethical attitude of accounting students is considered important because accounting students as prospective accountants, auditors, or managers cannot be separated from accounting practices in the world of work. The purpose of this study was to determine the effect of emotional intelligence (EQ) on the academic achievement of students majoring in accounting at AAS Surakarta. To determine the effect of intellectual intelligence (IQ) on student achievement in accounting majors at AAS Surakarta. To find out there is an influence of emotional intelligence (EQ) and intellectual intelligence (IQ) together on the academic achievement of students majoring in accounting at AAS Surakarta. The research method used is quantitative research methods. Data collection techniques using a questionnaire. Research location at STIE AAS Surakarta. The population used by accounting students is STIE AAS. Data analysis technique uses multiple linear regression. The results of the study contained a positive effect on emotional intelligence on student achievement in accounting at STIE AAS in Surakarta. There is a positive influence of intellectual intelligence on academic achievement of students majoring in accounting at STIE AAS in Surakarta. There is an influence of emotional intelligence and intellectual intelligence together on the academic achievement of students majoring in accounting at STIE AAS Surakarta.]]>
<![CDATA[PEMAHAMAN PENGELOLAAN KEUANGAN DESA DAN KETEPATAN WAKTU PERTANGGUNGJAWABAN DANA DESA ]]>
<![CDATA[Yanti Sumiyati]]>;
<![CDATA[Icih Icih]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i1.372
<![CDATA[Anggaran dana desa Kabupaten Subang tahun 2015 sebesar Rp72,7 Miliar (Peraturan Pemerintah No. 36 Tahun 2015) akan disalurkan kepada 245 desa. Dana desa yang sudah masuk ke RKUD Subang sebesar Rp38 Miliar, dan sisanya masih tersimpan di rekening pusat. Sisa dana desa yang tersimpan di rekening pusat ini dapat dicairkan apabila penyaluran dana desa sebesar Rp38 Miliar dari RKUD Subang ke RKD tiap desa telah mencapai 90% namun hingga bulan November 2015, dana desa yang sudah disalurkan baru mencapai Rp29,6 Miliar atau sebesar 77%. Hal ini disebabkan oleh keterlambatan pertanggungjawaban tahap pertama. Keterlambatan pertanggungjawaban diduga terjadi karena rendahnya pemahaman aparat desa terhadap pengelolaan keuangan desa. Dana desa merupakan salah satu sumber keuangan desa. Penelitian ini bertujuan untuk mengetahui tingkat pemahaman aparat desa mengenai pengelolaan keuangan desa dan bagaimana pengaruhnya terhadap ketepatan waktu pertanggungjawaban dana desa. Pengelolaan keuangan desa terdiri dari perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Dengan menggunakan teknik pemilihan random sampling diperoleh sampel sebanyak 52 desa. Model analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan pemahaman tentang aspek perencanaan, pelaksanaan dan penatausahaan berpengaruh signifikan positif terhadap ketepatan waktu pertanggungjawaban dana desa, sedangkan pemahaman tentang aspek pelaporan dan pertanggungjawaban secara parsial tidak berpengaruh terhadap ketepatan waktu pertanggungjawaban dana desa. Pemahaman pengelolaan keuangan desa secara simultan berpengaruh signifikan terhadap ketepatan waktu pertanggungjawaban dana desa. Penelitian ini diharapkan dapat menambah ilmu tentang akuntansi sektor publik dan aspek perilaku dalam akuntansi khususnya mengenai pengaruh pemahaman aparat desa tentang pengelolaan keuangan desa terhadap ketepatan waktu pertanggungjawaban dana desa. Bagi Pemerintah Kabupaten Subang, penelitian ini diharapkan memberikan masukan tentang kondisi pemahaman aparat desa tentang pengelolaan keuangan desa sehingga bisa dijadikan bahan evaluasi untuk kelancaran pelaksanaan penyaluran dana desa dan pertanggungjawaban kepada pemerintah pusat.]]>
<![CDATA[Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa ]]>
<![CDATA[Desy Nur Pratiwi]]>;
<![CDATA[Yuwita Ariessa Pravasanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.770
<![CDATA[The government provides village funds to improve the welfare of rural communities and equitable development. The purpose of this study was to examine internal and external factors that influence the use of Siskeudes. This study uses primary data in the form of questionnaires and distributed to village fund managers in eight districts in Sukoharjo Regency. The sample collection technique in this study uses convenience sampling method and the total number of samples collected is 32 villages. Hypothesis testing uses multiple linear regression. Partial test results indicate that the variable usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) affect the use of Siskeudes. Simultaneous test results show that the perceived usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) together affect the use of Siskeudes. Keywords: behavioral intention to use, perceived usefulness and Siskeudes]]>
<![CDATA[Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi ]]>
<![CDATA[Devi Safitri]]>;
<![CDATA[Sem Paulus Silalahi]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.688
<![CDATA[This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating variable. Research samples are Personal SMEs registered in Tax Service Office (Kantor Pelayanan Pajak) Pratama Pekanbaru Senapelan. Sampling method uses purposive sampling, and sample size measured by Slovin formula. Analysis method uses Multiple Regression Analysis and Moderated Regression Analysis (MRA). Result of research shows that fiscus service quality and e-filing system implementation have no effect on taxpayer obedience partially, while tax regulation comprehension has significant effect on taxpayer obedience. Further, taxation socialization is failed to moderates the effect of fiscus service quality on taxpayer obedience. Taxation socialization is failed as well to moderates the effect of tax regulation comprehension on taxpayer obedience, and taxation socialization is failed to moderates the effect of and e-filing system implementation on taxpayer obedience.]]>
<![CDATA[Peran Pendidikan Kewirausahaan Dan Love Of Money Terhadap Intensi Berwirausaha Pada Mahasiswa Akuntansi ]]>
<![CDATA[Agni Astungkara]]>;
<![CDATA[Rochmi Widayanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.725
<![CDATA[The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient. Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.]]>
<![CDATA[Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan ]]>
<![CDATA[Yessy Aryanti Lestari]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.740
<![CDATA[This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an independent appraiser help the company to minimize the occurrence of fraud. Therefore, optimizing its role is necessary to consider in preventing and detecting fraud. This role encourages the entity to make the internal audit function more effective. Aspects considered in creating an effective internal audit role are competence, size, independence, activities, management support for internal audit, and gender of CAE.]]>
<![CDATA[Analisis Peraturan Pemerintah Nomor 23 Tahun 2018: Sudut Pandang Pelaku UMKM ]]>
<![CDATA[Prima Bayu Prakosa]]>;
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i1.553
<![CDATA[This research was conducted to determine the effectiveness of final tax enforcement for MSME entrepreneurs in terms of tax collection principles and to find out the obstacles faxed by MSME entrepreneurs in implementing the final tax. This research is a qualitative study. The analysis of the determination of final income tax base on government regulation number 23 in 2018 provides an explanation of the phenomenon of imposing final tax on MSME. Data collection techniques used were interviews, which given to nine Batik MSME in the special regional of Yogyakarta. The next activity is analyzing by linking the real conditions with particular review that used as a review that is used as reference and guide in conducting a study. Base on the analysis, it was found that the majority of taxpayer (nine batik MSME) said that MSME left injustice, lack of legal certainty, lack of efficiency, and lack of pleasure in paying taxes. Obstacles in implementing government regulation number 23 in 2018 include the existence of government policies related to taxation when in a state of loss makes MSME difficult, the payment system that e-billing makes it is difficult for some MSME because the resource person does not master the internet and computerization, legal certainly is unclear and the existence of problem related to financial statements that have not been properly arranged.]]>
<![CDATA[Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta) ]]>
<![CDATA[Ismunawan Ismunawan]]>;
<![CDATA[Eko Triyanto]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.722
<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu audit judgment pada kantor akuntan publik yang berada diwilayah Surakarta dan Yogyakarta. Terdapat 7 Kantor Akuntan Publik yang bersedia menjadi objek penelitian. Uji instrument yang digunakan adalah uji validitas dan reliabilitas. Beberapa asumsi klasik yang digunakan yaitu uji normalitas, uji multikolinieritas, uji Autokorelasi dan uji heteroskedastisitas. Penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa data yang diperoleh lolos terhadap uji instrumen dan uji asumsi klasik. Analisis berganda menunjukkan bahwa variabel keahlian tidak berpengaruh terhadap audit judgement. Sedangkan variabel pengalaman, kompleksitas tugas, independensi, locus of control berpengaruh terhadap audit judgement. Kata Kunci : audit judgment, experience, independence, locus of control, task complexity.]]>
