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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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The Effect of Audit Quality, Managerial Ownership, And Audit Committee on The Integrity of Financial Statements (Empirical Study on Manufacturing Companies Listed on The IDX 2015-2019) Nur Isna Inayati; Siti Nur Azizah
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.v22i1.2613

Abstract

This study aims to examine the effect of audit quality, managerial ownership and audit committee on the integrity of financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Sampling in this study using purposive sampling method, and obtained 235 samples from 47 manufacturing companies from 2015-2019. The data analysis technique used is the logistic regression analysis method. The results of this study indicate that audit quality has a negative effect on the integrity of financial statements. Meanwhile, the audit committee and managerial ownership have no effect on the integrity of the financial statements.
Pengaruh Modal Sendiri, Jumlah Anggota Terhadap Pertumbuhan Koperasi Di Kota Pematangsiantar Supitriyani Supitriyani; Khairul Azwar; Elly Susanti; Astuti Astuti
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1540

Abstract

The purpose of this research is to determine the effect of own capital and the number of members partially and simultaneous on the growth of cooperatives (SHU) in Pematangsiantar City Cooperative in 2017-2019 periods. Data collection in this study is conducted by interview, observation and documentation methods. The sampling technique uses purposive sampling. The number of samples in this study were 17 cooperatives with the 2017-2019 periods with population of 86. The analysis techniques have been carried outusing simple and multiple linear regression, with the program SPSS 21. The partial test results of the t test show that own capital has a positive and significant effect on SHU while the number of members has a negative and significant effect on SHU. Meanwhile the results simultaneous testing hrough the F test shows that the own capital and the number of members have a positive and significant effect on SHU. The results of the determinant test have an adjusted R square (R2) value of 0.227 which means that the effect of own capital and the number of members on SHU is 22.7% and the remaining 77.3% is explained by variables or other factors not examined in this study, such as loan capital, total deposits, business volume and total assets. Keywords : Own Capital, Number of Members, SHU
Analisis Daya Saing dan Dampak Kebijakan Pemerintah terhadap Komoditas Kelapa Sawit Rakyat Tifany Zia Aznur
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.v22i1.2034

Abstract

Various policies are undertaken to support the increase of production and export volume of palm oil products. This study aims to analyze the competitiveness and impact of government policies on palm oil commodities in West Pasaman Regency. The research was conducted by survey method on 30 samples taken intentionally through multistage purposive sampling. The data is analyzed using Policy Analysis Matrix and sensitivity analysis. The results showed that the commodity of palm oil in Pasaman Barat Regency is competitive based on competitive advantage and comparative advantage both in the form of Fresh Fruit Bunches (FFB) and Crude Palm Oil (CPO). This is evidenced by the value of Privat Cost Ratio on FFB of 0.72 and CPO of 0,86; Domestic Resource Cost Ratio on FFB of 0.66 and CPO of 0,96; the value of private profit on FFB of 87 million rupiah and CPO of 35 billion rupiah; and social profit on FFB of 122 million rupiah and CPO of 11 billion rupiah. The impact of government policy indicated that government policies are disincentive to output, protective to tradable input, and indicated a subsidy to domestic factors. This is showed by Nominal Protection Coefficient Output on FFB of 0.82 and CPO of 0.89; Nominal Protection Coefficient Input on FFB of 0.50 and CPO of 1.00; Effective Protection Coefficient on FFB of 0.93 and CPO of 0.80; Protection Coefficient on FFB of 0.71 and CPO of 3.21; and Subsidy Ratio to Produce on FFB of -0.09 and CPO of 0.09.
Pengaruh Value Added Capital Employed, Structural Capital Value Added dan Dewan Direksi Terhadap Kinerja Keuangan 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.v22i1.2794

Abstract

This study aims to determine the effect of added value capital employed, structural capital added value and the board of directors on financial performance. This research is a type of quantitative descriptive research. The population used in this study is the banking sector companies listed on the Indonesia Stock Exchange as many as 43 companies, while the research sample used is banking companies listed on the Indonesia Stock Exchange for the period 2017-2019 with the sampling technique used in this study is to using purposive sampling method. The criteria for the companies used as samples in the study are banking companies listed on the Indonesia Stock Exchange and have published their financial statements and annual reports for four consecutive years from 2017 to 2019 and companies that earn profits in their business, and have never experienced losses during the 2017-2019 period. Research testing using the F test, t test, and the coefficient of determination test (R2). The results showed that the Value Added of Capital Employed (VACA), Structural Capital Value Added (STVA) and the Size of the Board of Directors (DD) simultaneously had a significant effect on Financial Performance (ROA). Value Added of Capital Employed (VACA) has no effect on Financial Performance (ROA). Structural Capital Value Added (STVA) has a positive effect on Financial Performance (ROA). The size of the Board of Directors (DD) has a positive effect on Financial Performance (ROA). Adjusted R Square of 0.549 or 54.9%. This shows that the company's financial performance variable (ROA) of 54.9% explains the Intellectual Capital variable with its components namely Value Added of Capital Employed (VACA) and Structural Capital Value Added (STVA) and good corporate governance with the indicator used is Board Size. Directors, while the remaining 45.1% is explained or influenced by other variables that are not used in this study.
Pengaruh Kepemilikan Manajerial, Kepemilikan Publik, Leverage, Firm size, dan Operating Cash Flow Terhadap Konservatisme Akuntansi Maya Widyana Dewi; Yuge Agung Heliawan
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.v22i1.2723

Abstract

This study aims to determine the effect of managerial ownership, public ownership, leverage, firm size, and operating cash flow on accounting conservatism in manufacturing companies on the Indonesia Stock Exchange in 2016-2018 partially and simultaneously. The method in this study uses descriptive quantitative. The population in this study are manufacturing companies in the consumer goods industry sector that have been registered and published financial reports on the Indonesia Stock Exchange (IDX) in 2016-2018. The research population is 47 companies. The sample in the study was 21 companies with a sampling technique using purposive sampling technique. The data used is secondary data from the official website www.idx.com. The data analysis method used descriptive statistical tests and classical assumption tests, while the hypothesis testing used multiple regression analysis, F test, t test, and coefficient of determination test. The results showed that the five independent variables used by managerial ownership, public ownership, leverage, firm size, and operating cash flow simultaneously affect accounting conservatism. Based on the partial test, managerial ownership has no significant effect on accounting conservatism, while the other four variables, namely public ownership, leverage, firm size, and operating cash flow, have a significant effect on accounting conservatism. The five independent variables used are managerial ownership, public ownership, leverage, firm size, and operating cash flow simultaneously have an effect on accounting conservatism.
Pengungkapan Laporan Keuangan Sebagai Variabel Mediasi Pengaruh Kualitas Corporate Governance Terhadap Asimetri Informasi Laailatul Amanah; Nursiam Nursiam; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1512

Abstract

The application of good corporate governance is a fundamental need for companies and other institutions to succeed in the long term, good governance will force companies to conduct sufficient financial statement disclosures so as to reduce information asymmetry for users of financial statements. This study aims to examine whether quality of corporate governance influences information asymmetry through disclosure of financial statements. The object of this study is a non-financial category compannies that has obtained a score related to the implementation of corporate governance by IICG which was published in SWA magazine as the Most Trusted Conpany from 2012 to 2018. The sample selection process uses purposive sampling. The results of sample selection were obtained by 52 companies The data analysis technique in this study uses path analysis. The test of the direct effect of quality of corporate governance on information asymmetry shows that corporate governance quality has a positive effect on information asymmetry, while the test results of the indirect effect of corporate governance quality on information asymmetry through financial statement disclosure show that disclosure of financial statements is not a mediating variable on the effect of corporate governance quality on information asymmetry, this is caused because almost all sample companies make disclosures of financial statements in a relatively the same amount but the CG score results change in each year.
Pengaruh Kinerja Keuangan, Umur Sukuk, Reputasi Auditor Dan GCG Terhadap Peringkat Sukuk Rifqi Muhammad; Siti Aisyah
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i01.1309

Abstract

Penelitian ini bertujuan untuk mengetahui profitabilitas, leverage, ukuran perusahaan, pertumbuhan perusahaan, umur sukuk, reputasi auditor, dan Good Corporate Governance (GCG) terhadap peringkat sukuk. Tujuan adanya peringkat ini adalah untuk memberikan informasi kepada para investor mengenai keadaan penerbit sukuk dan resiko apa saja yang akan ditanggung, sehingga peringkat sukuk dapat dijadikan sebagai salah satu alat pertimbangan investor dalam melakukan investasi. Sampel dalam penelitian ini adalah perusahaan penerbit sukuk yang diperingkat oleh lembaga pemeringkat Standard & Poor’s Rating pada tahun 2013-2018. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 16 perusahaan yang menjadi sampel penelitian. Analisis data dilakukan dengan model regresi linear berganda dan menggunakan software EViews 9.0. Hasil dari penelitian ini menunjukan bahwa profitabilitas dan Good Corporate Governance (GCG) berpengaruh negatif dan signifikan terhadap peringkat sukuk. Leverage, ukuran perusahaan, pertumbuhan perusahaan dan umur sukuk berpengaruh negatif dan tidak signifikan terhadap peringkat sukuk. Reputasi auditor berpengaruh positif tidak signifikan.
FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF Yuyun Naelufar; Anita Wijayanti; Rosa Nikmatul Fajri
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.v22i1.1899

Abstract

The purpose of this study was to iexamine and analyze the effect of EPS, ROE, PER, inflation and interest rates on stock prices of manufacturing companies in the automotive sub-sector listed on the Indonesian Stock Exchange. The sample of this research is the automotive sub-sector manufacturing companies ilisted on the Indonesia Stock Exchange during 2016-2019. The samples this study were 9 companies with total of 36 dats. The sampling technique used purposive side. The data analysis methode used in this study is multiple linear regresion analiysis using SPSS 21 software’s. The result showed that the effect of EPS, ROE, PER, inflationiand interes rates has a effect on stocke prices by 80.3% and the remaining 19.7. % influencedi by other factor not examined. From the partial test, EPS has an effeck on stocks prices, while the variables ROE, PER, inflation and interest rates have no effection stock prices. Keywords: EPS, ROE, PER, Inflation, Interest Rates, Stock Prices
ANALISIS STRUKTUR KEUANGAN DAN MANAJEMEN HUTANG TERHADAP KINERJA LABA (STUDI PADA PT GARUDA INDONESIA YANG TERDAFTAR DI BEI) Sutri Handayani; Noer Rafikah Zulyanti
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3763

Abstract

Penelitian ini bertujuan untuk menganalisis struktur keuangan dan manajemen hutang dapat berpengaruh terhadap kinerja laba dengan rasio efisiensi sebagai variabel intervening pada perusahaan penerbangan PT Garuda Indonesia. Teknik analisis data menggunakan SPSS 21 for Windows. Analisis data menggunakan uji statistik regresi berganda dengan menganalisis uji t statistik dan uji f statistik. Hasil penelitian yang diperoleh dari hasil analisis regresi pertama menunjukkan, secara parsial variabel bebas struktur keuangan (X1) berpengaruh terhadap variabel intervening rasio efisiensi (Y) dan variabel bebas manajemen hutang (X2) tidak berpengaruh terhadap variabel intervening rasio efisiensi (Y).Hal ini dikarenakan pada struktur keuangan (X1) nilai signifikan t lebih kecil dari α = 0,10 atau dapat disimpulkan bahwa H0 ditolak dan H1 diterima, sedangkan pada manajemen hutang (X2) nilai singnifikan t lebih besar dari α = 0,10 atau dapat disimpulkan bahwa H0 diterima dan H1 ditolak. Hasil pengujian secara simultan, variabel bebas struktur keuangan (X1) dan manajemen hutang (X2) tidak berpengaruh terhadap variabel intervening rasio efisiensi (Y). Hal ini dikarenakan F Hitung > F Tabel. atau dapat disimpulkan bahwa H0 diterima dan H1 ditolak. Hasil analisis regresi kedua secara individual (parsial) variabel bebas struktur keuangan (X1), manajemen hutang (X2) dan variabel intervening rasio efisiensi (Y) berpengaruh terhadap variabel terikat kinerja laba (ROE). Hal ini dikarenakan nilai signifikan t dari ketiga variabel tersebut lebih kecil dari nilai α = 0,10 atau dapat disimpulkan H0 ditolak dan H1 diterima. Hasil pengujian secara simultan (bersama-sama) variabel bebas struktur keuangan (X1) manajemen hutang (X2) dan variabel intervening rasio efisiensi (Y) berpengaruh terhadap variabel terikat kinerja laba (Z). Hal ini dikarenakan nilai FHitung dari ketiga variabel tersebut lebih besar dari F Tabel. atau dapat disimpulkan bahwa H0 ditolak dan H1 diterima.
Pengaruh Faktor Psikologis terhadap Penggunaan E-SPT dan Dampaknya terhadap Kepatuhan Wajib Pajak Amir Hidayatulloh; Rizqa Awalia Rahman; Agung Dwi Nugroho; Faishal Prahatma Ganinda; Kahfi Fikrianoor
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1448

Abstract

This type of research is a causal hypothesis testing research. The approach taken in this studies a quantitative approach. This research objective are (1) to find out psychological factors that influence to uses e-SPT, and (2) to find out the use of e-SPT toward personal taxpayer compliance. The population in this research were taxpayer in Indonesia. The sample in research were personal taxpayer in Indonesia. The sampling technique in this research used purposive sampling, with the criteria of taxpayer who have a tax identification number (NPWP) and use of e-SPT. This research obtained 110 respondents. Testing the hypothesis in the study using WarpPLS. This research found that the use of e-SPT by taxpayer influenced by performance expectations, effort expectation, social influence, and facilitating condition. The research also found that the use of e-SPT affected tax compliance.

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