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Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia Antin Okfitasari; Sundari Sundari; Ety Meikhati
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1018

This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness

Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia Okfitasari, Antin; Sundari, Sundari; Meikhati, Ety
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1018

This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness

Analisis Determinan Perataan Laba : Pendekatan Indeks Eckel Sugi Suhartono; Vika Hendraswari
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1064

Profit is an important thing for the survival of the company. Investors often only pay attention to profits without regard to the procedures used to generate earnings information. Income smoothing is a tool to minimize the fluctuations in earnings that will be reported and more to cover the information that should be disclosed. This study aims to examine the effect of return on assets, net profit margins, financial leverage, company size, and cash holding on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample of this research is manufacturing companies listed on Indonesia Stock Exchange during the 2016-2018 period. The total sample used was 69 companies with observational data obtained as many as 207 samples over three years. The sampling technique used was non-probability sampling using a purposive sampling method and the analysis technique used was logistic regression analysis with the help of SPSS 22.0 software. The conclusion of this study is that return on assets and firm size negatively affect the income smoothing practices, net profit margins have a positive effect on income smoothing practices, financial leverage and cash holding have no effect on income smoothing practices.

Analisis Determinan Perataan Laba : Pendekatan Indeks Eckel Suhartono, Sugi
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1064

Profit is an important thing for the survival of the company. Investors often only pay attention to profits without regard to the procedures used to generate earnings information. Income smoothing is a tool to minimize the fluctuations in earnings that will be reported and more to cover the information that should be disclosed. This study aims to examine the effect of return on assets, net profit margins, financial leverage, company size, and cash holding on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample of this research is manufacturing companies listed on Indonesia Stock Exchange during the 2016-2018 period. The total sample used was 69 companies with observational data obtained as many as 207 samples over three years. The sampling technique used was non-probability sampling using a purposive sampling method and the analysis technique used was logistic regression analysis with the help of SPSS 22.0 software. The conclusion of this study is that return on assets and firm size negatively affect the income smoothing practices, net profit margins have a positive effect on income smoothing practices, financial leverage and cash holding have no effect on income smoothing practices.

Metode Altman Z-Skor Dalam Memprediksi Kepailitan Di Semua Koperasi Kredit Di Kabupaten Maumere Yoseph Darius Purnama Rangga; Henrikus Herdi; Wilhelmina Mitan
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1097

Abstract Problems that often occur in a cooperative are usually caused by financial problems. To measure the level of financial health cooperatives can be used analysis of financial ratios using the Altman Z-Score model. This research aims to predict bankruptcy in the credit Union of the regional government Puskopdit, Maumere, using the Altman Z-Score model. The samples in this study were credit cooperatives of the main district Puskopdit in 2015-2017 consisting of 16 cooperatives. The data source used is the secondary data in the form of cooperative financial statements. The analytical technique used is the Altman Z-Score Bankruptcy Prediction model. The results showed that there is a cooperative that has been in the healthy category during the year 2015-2017, namely Torch Mas Cooperative, Tuke Jung, Ortal, Plantation, star East, and Serba Te. In the years 2015 and 2016 Kelubagolit cooperatives entered in the category of gray area, but in the year 2017 the cooperative is in a healthy category. In addition, there are cooperatives during the year 2015-2017 in the category of gray area namely Sube Huter Cooperative, Tuke Ler, Hiro Heling, Bina Pertiwi, and Surya Sakti. The cooperatives of San Dominggo in 2015 and 2016 were in the category of bankruptcy, but the following year entered the gray area category. The cooperative in the category of bankruptcy from 2015-2017 is the youth cooperative Hokeng and Ankara. In the year 2015 Plelu Meluk Cooperative entered in the category of gray area, the cooperative's performance continued to decline and in the year 2016 and 2017 the cooperative was entered in the category of bankruptcy. In the years 2018, Hokeng Youth Cooperative experienced an amalgamation with Mitan Gitan Cooperative. This indicates that the accuracy level of the Altman Z-Score model is high..

Metode Altman Z-Skor Dalam Memprediksi Kepailitan Di Semua Koperasi Kredit Di Kabupaten Maumere Rangga, Yoseph Darius Purnama
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1097

Abstract Problems that often occur in a cooperative are usually caused by financial problems. To measure the level of financial health cooperatives can be used analysis of financial ratios using the Altman Z-Score model. This research aims to predict bankruptcy in the credit Union of the regional government Puskopdit, Maumere, using the Altman Z-Score model. The samples in this study were credit cooperatives of the main district Puskopdit in 2015-2017 consisting of 16 cooperatives. The data source used is the secondary data in the form of cooperative financial statements. The analytical technique used is the Altman Z-Score Bankruptcy Prediction model. The results showed that there is a cooperative that has been in the healthy category during the year 2015-2017, namely Torch Mas Cooperative, Tuke Jung, Ortal, Plantation, star East, and Serba Te. In the years 2015 and 2016 Kelubagolit cooperatives entered in the category of gray area, but in the year 2017 the cooperative is in a healthy category. In addition, there are cooperatives during the year 2015-2017 in the category of gray area namely Sube Huter Cooperative, Tuke Ler, Hiro Heling, Bina Pertiwi, and Surya Sakti. The cooperatives of San Dominggo in 2015 and 2016 were in the category of bankruptcy, but the following year entered the gray area category. The cooperative in the category of bankruptcy from 2015-2017 is the youth cooperative Hokeng and Ankara. In the year 2015 Plelu Meluk Cooperative entered in the category of gray area, the cooperative's performance continued to decline and in the year 2016 and 2017 the cooperative was entered in the category of bankruptcy. In the years 2018, Hokeng Youth Cooperative experienced an amalgamation with Mitan Gitan Cooperative. This indicates that the accuracy level of the Altman Z-Score model is high..

Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY) Nurita Elfani Prasetyaningrum; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.

Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY) Prasetyaningrum, Nurita Elfani
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.

Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang Feny Retno Kusumaningrum; Dwi Iga Luhsasi; Destri Sambara Sitorus
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1029

The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't really understand yet about the rules and the purpose of property tax so they need to re-explain, taxpayers only know the sanction of a fine for it’s been written in SPPT (a letter of tax notification). The awareness of taxpayers is so low because they let their tax arrear for years. Most of the taxpayers prioritize the primary and secondary needs than pay their tax, it's also because the small amount of income taxpayers. The things needed to raise the awareness of paying property tax are to improve the public services, especially in property tax and provide an explanation, which taxpayers have been given information and knowledge about the role and benefit of property tax so people can raise the awareness in order to do their duty tax.

Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang Kusumaningrum, Feny Retno
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1029

The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't really understand yet about the rules and the purpose of property tax so they need to re-explain, taxpayers only know the sanction of a fine for itâ€™s been written in SPPT (a letter of tax notification). The awareness of taxpayers is so low because they let their tax arrear for years. Most of the taxpayers prioritize the primary and secondary needs than pay their tax, it's also because the small amount of income taxpayers. The things needed to raise the awareness of paying property tax are to improve the public services, especially in property tax and provide an explanation, which taxpayers have been given information and knowledge about the role and benefit of property tax so people can raise the awareness in order to do their duty tax.

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Home Page

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Location Kota surakarta, Jawa tengah INDONESIA

Abstract

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surakarta,

Jawa tengah

INDONESIA