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INDONESIA
Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
Arjuna Subject : -
Articles 1,067 Documents
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Kinerja Perusahaan Tekstil dan Garment Darmanto Darmanto; kun ismawati
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.v21i1.1110

Abstract

ABSTRACT: Bussiness competition in the textile and garment industry is now increasingly high, need to be managed properly, especially it’s financial performance. This study aims to determine the effect of capital structure on financial performance on textile and garment companies listed on the Indonesia Stock Exchange in 2016-2018 both partially and simultaneously. Capital structure is measured by Debt to Asset Ratio (DAR) (X1), Debt to Equity Ratio (DER) (X2), and Long term Debt to Equity Ratio (LtDER)(X3). Company performance is measured by Return on Investment (ROI) (Y). This research is a quantitative case study. Secondary data obtained from the annual financial statetments. The population of the research are 21 companies. The number of samples in this study were 8 companies. The analysis technique used is multiple regression to test the effect of independent variables on the dependent variable. The results showed that partially DAR and DER variables significantly influence the ROI, while the LtDER variable has no significant effect on ROI. All three variables have a significant effect on ROI simultaneousl.
Dividend Payout Ratio, Earning Per Share, Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan LQ45 Soffia Pudji Estiasih; Endang Prihatiningsih; Yulia Fatmawati
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.v21i1.1156

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh Dividend Payout Ratio (DPR), Earning Per Share (EPS) dan Debt to Equity Ratio (DER) secara parsial maupun simultan terhadap Harga Saham Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Pengumpulan data dalam penelitian ini dilakukan dengan metode dokumentasi. Teknik pengambilan sampel menggunakan Purposive Sampling. Jumlah sampel dalam penelitian ini sebanyak 29 perusahaan dengan periode tahun 2016-2017 sejumlah 58 pengamatan. Teknik analisis data menggunakan regresi linier berganda, dengan program SPSS 20. Hasil pengujian secara parsial melalui uji t menunjukkan bahwa variabel Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio berpengaruh secara signifikan terhadap Harga Saham. Sedangkan hasil pengujian secara simultan melalui uji F menyatakan bahwa Fhitung sebesar 37,723 > Ftabel sebesar 2,77 hal ini menunjukkan bahwa Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio berpengaruh secara signifikan terhadap Harga Saham. Nilai Adjusted R Square (R2) sebesar 65,9% artinya Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio dipengaruhi harga saham, sedangkan sisanya sebesar 34,1% dipengaruhi oleh variabel lain, selain variabel yang diteliti.
Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah BRM Suryo Triono; Septiana Novita Dewi
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.v21i1.1008

Abstract

The purpose of this study is to provide empirical evidence about the analysis of the influence of the internal control system on the quality of local government financial reports (Empirical Study on SKPD of Sukoharjo Regency). The analysis technique used in this study is the data quality test which includes validity test and reliability test, classic assumption test which includes normality test, multicollinearity test and heteroscedasticity test, multiple linear regression equation test, and hypothesis test which includes t test, F test, and R2 Test. The results of the study indicate that the Control environment has a significant effect on the Quality of Local Government Financial Reports. Risk Assessment has a significant effect on the Quality of Local Government Financial Reports. Control activities have no significant effect on the Quality of Local Government Financial Reports. Information and Communication have a significant effect on the Quality of Local Government Financial Reports. Monitoring has a significant effect on the Quality of Local Government Financial Reports. The results of the F test show that there are significant independent variables together on the dependent variable. Based on R2 test results show that the ability of control environment variables, risk assessment, control activities, information and communication, and monitoring can explain the variable quality of local government financial statements of 69%. and the remaining 31% is explained by other independent variables
Kesadaran Membayar Pajak Memediasi Hubungan Pengetahuan Perpajakan Terhadap Kemauan Membayar Pajak Popy Purnamasari; Rachmawati Meita Oktaviani
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.v21i1.1088

Abstract

This study aims to examine and analyze the influence of knowladge taxation on the willingness to pay taxes with the awareness of paying taxes as an intervening variabel. The population in this study is the UMKM taxpayer who has an NPWP and is registered with the Semarang Coperation and UMKM Office. Thi study used a nonprobabilitas sampling technique with purpopsive sampling method of 100 respondents. Data analysis of this study using multiple linear analysis and path analysis. The results of the study indicate that the variabel knowledge of tax have a significant positive effect the awareness of paying taxes. Awareness of paying taxes have a significant positive effect the willingness to pay taxes. Knowledge of tax have a significant positive effect on the willingness of pay taxes.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017 – 2019) Filipus Wicaksono; LMS Kristiyanti; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2809

Abstract

The research purpose were determined the effect of liquidity, profitability, financial leverage both simultaneously and individualy on incoming smooting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used a quantitative approach. The data analysis method used multiple linear regression using SPSS test equipment. Hypothetical testing methods used t test, F test, and determination coefficient (R2). Based on the data analysis, can be concluded that 1) liquidity, profitability, and financial leverage simultaneously have a significant effect on the incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019; 2) liquidity and profitability has not significant effect on incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019; 3) financial leverage significantly affects the incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019; and 4) the ability of independent variables consisting of variable liquidity, profitability, and financial leverage to determine incoming smooting is 71.3%, the remaining 28.7% was explained by other factors not described in the regression model. Keywords: liquidity, profitability, financial leverage, profit leveling
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2019) Triyas Jumiyanti; Desy Nur Pratiwi; Sumadi Sumadi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2843

Abstract

This study aims to determine the significance of the effect of institutional ownership, profitability and firm size on earnings management (empirical studies on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019). The population in this study was 61 manufacturing companies in the food and beverage sector for the period 2016 – 2019. The number of samples used in this study was 24 companies, using the purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are institutional ownership, profitability (ROA) and firm size. While the dependent variable category is earnings management. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 23. The partial test results show that only the profitability (ROA) variable has no significant effect on earnings management, while the institutional ownership and firm size variables have a significant effect on earnings management. Simultaneous test results show that the variables of institutional ownership, profitability (ROA) and firm size simultaneously have a significant effect on earnings management. Keywords: Earnings Management, Institutional Ownership, Profitability, Firm Size
PENGARUH ANTARA PENGHARGAAN FINANSIAL, PENGAKUAN PROFESIONAL DAN MOTIVASI DIRI MAHASISWA TERHADAP MINAT MENJADI AKUNTAN PUBLIK (Studi Empiris Pada Institut Teknologi Bisnis AAS Indonesia) Faridah Nur Chasanah
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2788

Abstract

A career as a public accountant is considered to have good prospects, but the growth of accounting graduate students who choose to become public accountants in Indonesia is still considered very small. The small number of public accountants in Indonesia is a big opportunity for accounting students and can be a consideration for accounting students who have an interest in becoming a public accountant. The purpose of this study was to determine whether financial rewards, professional recognition and self-motivation of students affect student interest in becoming public accountants. Samples with certain considerations in this study were students of the S1 study program class of 2017 at ITB AAS Indonesia, totaling 60 students. The method of analysis in this study uses statistical multiple regression analysis. The conclusion that can be drawn from this study is that the variables of financial rewards, professional recognition and self-motivation of students together have a significant effect on students' interest in becoming public accountants. The variables of financial reward and professional recognition did not have a significant effect on students 'interest in becoming public accountants, while the variable of student self-motivation had a significant effect on students' interest in becoming public accountants. Keywords: interest in becoming a public accountant, financial rewards, professional recognition and student self-motivation.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI PADA SEKTOR KEUANGAN (TAHUN 2018-2019) Inka Ayu Nurhana; Muhammad Hasan Ma'ruf; Johny Subarkah
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2839

Abstract

This study aims to determine whether the board of commissioners, independent commissioners, managerial ownership and company size have a significant effect on the performance of companies listed on the IDX. Using quantitative methods, namely primary data obtained, tested using descriptive statistical tests based on the description of the performance of financial sector companies The research population is the parties involved in companies listed on the Stock Exchange in financial sector companies. The sample used is as many as listed companies, the total sample for 2 years is 38 companies. Research test equipment with classical assumption test includes normality, multicollinearity, heteroscedasticity and autocorrelation. The results of the study: (1) the Board of Commissioners (X1) has no significant effect on the company's performance, the t count variable X1 (0.842) is smaller than t table (2.03224) so the decision H1 is rejected. (2) independent commissioner (X2) has no significant effect on company performance, t count variable X2 (1.039) is smaller than t table (2.03224) then the decision H2 is rejected. (3) managerial ownership (X3) has no significant effect on company performance, t-count variable X3 (1,340) is smaller than t table (2,03224), so the decision H3 is rejected. (4) company size (X4) has a significant effect on company performance, t count variable X4 (3,849) is smaller than t table (2,03224) then the decision H4 is accepted.
Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta Destria Ayunda Rifana; Indra Lila Kusuma; Muhammad Tho’in
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2792

Abstract

This study aims to determine and analyze the effect of taxation services, tax sanctions, and the application of e-filling on taxpayer compliance at the Surakarta Pratama Tax Service Office. The sampling technique is accidental sampling with the determination of respondents using the Slovin formula, the number of respondents is 100. Data obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression and hypothesis testing using t test and F test with a significance level of 5%. So the results of the partial test (t test) and simultaneous test results (F test) indicate that the tax service, tax sanctions, and the application of e-filling have a significant effect on taxpayer compliance at KPP Pratama Surakarta. Keywords: taxation services, tax sanctions, application of e-filling and taxpayer compliance
analisis pengaruh kualitas pelayanan, fasilitas pelayanan dan biaya pelayanan terhadap tingkat kepuasan masyarakat kelurahan sawahan Ekhwan Yogi Saputro; Maya Widyana Dewi; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2793

Abstract

The purpose of this study was to determine the effect of service quality, service facilities, and service costs on the level of community satisfaction in the Sawahan Village. The methodology used in this research is the quantitative data analysis method and the test is done by using multiple regression models. The population used is all people who take care of important documents in 2020 in Sawahan Village. The sample boundaries are citizens who take care of important papers in September-November 2020. In this study, a sample of 68 people was obtained. Based on the test results it can be concluded that the value ofthe variable service Quality of 4.426 is greater than ttable 1.66864. With a significance value of 0.000 smaller than α = 0.05. means that Ho is rejected, this shows that the Service Quality variable has a significant effect on community satisfaction. The t-count value of the Service Facility variable was 3.697, which was greater than the t-table value of 1.66864. With a significant value of 0.000 greater than α = 0.05. This shows that the Service Facility variable has an effect on community satisfaction. The count value of the Service Cost variable is 1.472 smaller than the ttable 1.66864. With a significant value of 0.146 which is greater than α = 0.05. This shows that the Service Cost variable has no effect on community satisfaction. Based on the results of the data test, the Fcount of 66.347 is greater than the Ftable 2.75 with a significance of 0.000 smaller than the significant value α = 0.05 so it can be concluded that simultaneously or together the variables of Service Quality, Service Facilities, and Service Costs is a factor that affects the Community Satisfaction variable. Keywords: Service Quality, Service Facilities, Service Costs, Community Satisfaction

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