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Jurnal Akuntansi dan Pajak

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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.

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Articles 1,067 Documents

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DEVIDEN TERHADAP KEBIJAKAN LEVERAGE PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI 2006 – 2010 Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

ujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, pertumbuhan perusahaan dan kebijakan deviden terhadap kebijakan leverage pada perusahaan manufaktur yang tercatat di BEI tahun 2006-2010. Penelitian ini menggunakan purposive sampling pada perusahaan manufaktur yang tercatat di BEI tahun 2006-2010, dan diperoleh sebanyak 20 perusahaan manufaktur.Alat analisis yang digunakan adalah regresi linear berganda, dimana diperoleh hasil variabel profitabilitas dan variabel kebijakan deviden berpengaruh signifikan terhadap kebijakan leverage sedangkan variabel ukuran perusahaan dan variabel pertumbuhan perusahaan tidak signifikan.Koefisien determinasi (R2) dalam penelitian ini sebesar 26,1% artinya bahwa semua variabel (profitabilitas, ukuran perusahaan, pertumbuhan perusahaan dan kebijakan deviden) mampu menjelaskan variasi kebijakan leverage sebesar 26,1% sedangkan sisanya sebesar 73,9% dijelaskan faktor lain yang tidak masuk dalam penelitian ini.Kata kunci: profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, kebijakan deviden dan kebijakan leverage.

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN ASSET, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PERUSAHAAN COSMETICS AND HOUSEHOLD DI BURSA EFEK INDONESIA Safitri Ana Marfuah dan Siti Nurlaela
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Capital markets are trading activity related to capital, such as bonds and securities. This market serves to connect investors, companies and government institutions through long-term financial instruments trading. Capital structure decisions are not thorough and will result in high capital that will be received by the company and will affect the decline in profitability, it will threaten the company's financial position. This study has the objective to determine whether there is influence between the size of the company (firm size), the growth of assets (assets growth), profitability (return on equity) and sales growth (sales growth) on the capital structure (debt equity ratio) on a company to go public namely in the sectors listed Cosmetics and Houshold Indonesia Stock Exchange (BEI). The method used is quantitative, meaning researchers will quantify all of the data obtained. The samples used in this study 6 companies with the financial statements between 2010 to 2015. The sampling method in this research is purposive sampling with criteria in accordance with the objectives of the study. Analysis of the data used in this study using a method that consists of classic assumption test, multiple linear regression analysis, and test the hypothesis that simultaneous partial test and test. Results obtained from the partial test showed that the variables significantly influence the size of the company's capital structure. Asset growth variable has no significant effect on the capital structure. Variables significantly affect the profitability of capital structure. Variable sales growth known to have no significant effect on the capital structure. While the results obtained from testing simultaneously is the independent variable (the independent variable) used in this study (size of companies, growth in assets, profitability, sales growth) have a significant effect on the dependent variable (variable binder) that the capital structure.Keywords: firm size, asset growth, profitability, sales growth.

PENGARUH INSENTIF, DISIPLIN KERJA, DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN BAGIAN SEWING PT. PELITA TOMANGMAS KARANGANYAR Yeri Yuliyanti, Istiatin, Ida Aryati
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

The purpose of this research are: 1) To determine the effect of incentive, dicipline, and comunication simultaneously on employee performance sewing division PT.Pelita Tomangmas Karanganyar. 2) To determine the effect of incentive, dicipline, and comunication on employee performance sewing division PT.Pelita Tomangmas Karanganyar..Data collection method used is the method of questionnaire / questionnaire to 50 employees as respondents. Sampling technique used is random sampling method convenionce sampling. Data analysis methods used include: test instrument (validity and reliability), hypothesis testing (multiple linear regression analysis, t-test, f and the coefficient of determination (R2).Results Descriptive analysis showed that most respondents gender female (90%). All data from the questionnaires have passed the test instrument. For testing f test result that the value of F (46.710)> F table (2,81) with a probability of 0.000 (p <0.05). This means Fhitung in the region of Ho rejected, which means a significant difference between the independent variable (incentive, dicipline, and comunication) simultaneously on the dependent variable (employee performance). From the results of the t test result incentive have a significant positive effect on an individual basis to variable employee performance. This is evident from tcount (5.697)> t table (2.013) with a significance value <α (0.05). Variable dicipline are also significant positive effect on employee performance. This is because tcount (2.164)> t table (2.013) with a significance value <α (0.05). comication is also significant positive effect on employee performance. This is because tcount (2,551)> t table (2.013) with a significance value <α (0.05). The results of the analysis in this study was obtained R2 values of 0.753 (75.3%). This means that the independent variable (incentive, dicipline, and comunication) able to contribute 75.3% influence on the dependent variable (employee performance). While the rest of 24.7% is influenced by other variables outside of this study as a leadership, compensation, organisational culture, working environment, etc.Keywords: Incentive, dicipline, comunication, employee performance

RASIO KEUANGAN : PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR (Studi Kasus Pada Perusahaan Manufaktur di BEI) Yuwita Ariessa Pravasanti
Jurnal Akuntansi dan Pajak Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017
Publisher : ITB AAS INDONESIA

Penelitian ini mengharapkan adanya hubungan antara faktor–faktor dari kelangsungan hidup perusahaan terhadap pemberian Opini Audit Going-Concern, yang berdampak pada kelangsungan hidup suatu perusahaan, maka tujuan penelitian adalah untuk menganalisis dan memperoleh bukti empiris tentang pengaruh faktor–faktor dari kelangsungan hidup perusahaan terhadap pemberian Opini Audit Going Concern. Variabel dependen penelitian ini adalah opini audit going concern. Variable independen terdiri atas Current Ratio, Inventory Turnover Ratio, Debt Ratio, dan ROA. Populasi terdiri dari laporan keuangan perusahaanmanufaktur yang tercatat di BEI tahun 2010-2012. Sampel dalam penelitian ini diperoleh dengan metode Purpossive Samplingdan digunakan sampel sebanyak 22 perusahaan manufaktur.Metode-metode yang digunakan adalah metode-metode analisis statistik seperti statistik deskriptif dan pegujian data dengan regresi logistik. Dari hasil penelitian, penulis dapat menyimpulkan bahwa hanya satu variabel yang berpengaruh terhadap Opini Audit yaitu Inventory Turnover Ratio, sedangkan variabel lainnya yaitu Current ratio, Debt Ratio dan ROA tidak berpengaruh terhadap penerimaan opini audit going concern.Keyword : Opini audit going Concern, current ratio, inventory turnover ratio, debt ratio dan ROA

PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN PERUSAHAAN BERSERTIFIKASI ISO-14001 DI INDONESIA Sri Supatminingsih; Monot Wicaksono
Jurnal Akuntansi dan Pajak Vol 17, No 01 (2016): Jurnal Akuntansi dan Pajak, Vol. 17, No. 01, Juli 2016
Publisher : ITB AAS INDONESIA

Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap pengungkapan lingkungan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Struktur corporate governance dalam penelitian ini direpresentasikan oleh Dewan Komisaris (Ukuran dewan, jumlah komisaris independen, jumlah rapat komisaris), Komite Audit (Ukuran komite audit, keberadaan komite audit independen,jumlah rapat komite audit). Untuk variabel pengungkapan lingkungan menggunakan elemen ISO 14001. Berdasarkan sampel sejumlah 30 perusahaan bersertifikasi ISO 14001 pada tahun 2013 – 2014, setelah dilakukan analisis hasilnya menunjukkan variabel proporsi anggota komite audit independen tidak berpengaruh terhadap pengungkapan lingkungan pada level signifikasi 0,05. Variabel jumlah rapat komite audit tidak berpengaruh terhadap pengungkapan lingkungan. Sedangkan variabel jumlah anggota dewan komisaris, proporsi anggota dewan komisaris independen, jumlah rapat dewan komisaris, jumlah anggota komite audit juga tidak berpengaruh terhadap pengungkapan lingkungan. Kata Kunci : Corporate Governance, Pengungkapan Lingkungan, BEI, ISO 14001

IFRS CONVERGENCE AND EARNINGS MANAGEMENT Trisninik Ratih Wulandari, Juliati, Arum Kusumaningdyah Adiati
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

This study aims at providing empirical evidence about the impacts of IFRS convergence on earnings management and examining the differences of the level of earnings management between before and after full IFRS convergence.The research objects were manufacturing companies registered on the Indonesia Stock Exchange (BEI) for 4 years (2010-2013). The sampling technique used was purposive sampling. The number of samples taken from the purposive sampling for each year was 85 companies. The main variables used in this study were IFRS and earnings management. The hypothesis analysis used multiple regression analysis of data by using discretionary accruals developed by Jones (1991) and the analysis of t-test difference test.The results show no difference between the earnings in the period of before and after convergence. The results of the difference test analysis also reveal that there is no difference in the level of earnings management between the period of before and after convergence. Based on this study it can be concluded that the IFRS convergence does not guarantee a decrease in earnings management of manufacturing companies listed on BEI.Keywords: earnings management, IFRS convergence, discretionary accrual

PERANAN LAPORAN KEUANGAN DALAM RANGKA MEMBERDAYAKAN DAN MENGEMBANGKAN USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN SUKOHARJO Djoko Sigit Gunanto
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

This study aims to determine the accounting practices in the financial statements of Micro, Small and Medium Enterprises in Sukoharjo, as well as to determine the barriers that exist in the application of accounting financial statements in Micro, Small and Medium Enterprises and how to overcome these obstacles. While the method of this study used a qualitative approach with descriptive qualitative oriented. Data and information obtained from the UMKM in Sukoharjo and other secondary data sources.The results showed that the First, the application of existing financial statements in Sukoharjo still not up, a lot of UMKM only use simple remarks did not even make financial records at all, resulting in low utilization of accounting information in the development of UMKM. Second, barriers experienced by UMKM in applying the financial statements are ignorance about the benefits of the financial statements for business development, a lack of knowledge of the perpetrators of Micro, Small and Medium Enterprises in making financial reports, UMKM have not felt directly from the application of accounting financial statements. The fix takes the role of government and relevant parties to help UMKM implement the financial statements to empower their business. Keywords: Accounting, Financial Statements, UMKM

PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN SUKOHARJO DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING Sundari Sundari; Antin Okfitasari
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

The purpose of this study was to test the significance of the influence of communication, work environment on employee performance Regional Planning Agency Sukoharjo with motivation as an intervening variable. The population in this study were employees of the Regional Development Planning Agency Sukoharjo. The sample in this study all employees. Data used in the study is primary data taken with a list of statements given to all employees. The analysis tools used are validity , reliability testing, linearity test, path analysis, t test, F test, test and correlation coefficient of determination. Individual testing of the hypothesis showed that communication variables, working environment and significant positive effect on employee motivation. Variable communication, working environment and motivation positive and significant impact on employee performance. Together - each variable communication, working environment and motivation positive and significant impact on the performance variables. Direct influence on the performance of communication larger than the indirect effect of communication on performance through motivation. Motivation in mediating the relationship between communication with ineffective performance. Direct influence on the performance of the work environment is greater than the indirect effect of work environment on performance through motivation. Motivation in mediating the relationship between work environment with ineffective performance. Because motivation is not effective in mediating the relationship between communication and performance of the work environment with motivation serve as independent variables.Keywords :communication, work environment, motivation, performance

Creating A Prima Service In Building Customer Satisfaction Rudiatsyah Rudiatsyah
Jurnal Akuntansi dan Pajak Vol 14, No 01 (2013): Jurnal Akuntansi dan Pajak, Vol. 14, No. 01, Juli 2013
Publisher : ITB AAS INDONESIA

The purpose of this study is to know the purpose of value and customer satisfaction, to know how the company provides value and high satisfaction to customers, to know how companies attract and retain customers, to determine the determination of customer profitability, and to determine the application of total quality marketing in the company. The research method used in this study is a literature review obtained from journals, books, and other relevant sources. Customer satisfaction and loyalty is the most important thing in running a business / business. When running the business the company demanded the power of service provided to the customers. Therefore, the quality of service should receive serious attention from management. Attention to the consumer becomes important, with the effort to listen to the voice of the consumer and then help him to formulate his needs.

PERBANDINGAN PREMI ASURANSI KESEHATAN PESERTA BPJS BADAN USAHA DENGAN ASURANSI KESEHATAN SWASTA Maya Widyana Dewi; Devi Sulistyani
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

BPJS adalah badan hukum yang berfungsi menyelenggarakan program jaminan kesehatan bagi seluruh masyarakat Indonesia termasuk warga asing yang bekerja paling singkat 6 bulan di Indonesia. Jaminan kesehatan ini berupa perlindungan kesehatan agar peserta memeperoleh manfaat pemeliharaan kesehatan dan perlindungan dalam memenuhi kebutuhan dasar kesehatan yang diberikan kepada setiap orang yang telah membayar iuran atau iurannya dibayar oleh pemerintahSumber data yang digunakan adalah data primer yang diperoleh dari penelusuran lapangan di BPJS Kesehatan cabang Surakarta dan data sekunder berupa pengumpulan data yang berupa data ataupun buku sumber dari kantor BPJS cabang Surakarta maupun dari sumber-sumber terpercaya lainnya. Teknik pengumpulan data yang digunakan adalah dengan menggunakan metode wawancara, observasi dan survey.Penelitian ini lebih tertuju pada penelitian komparatif yaitu penelitian yang bersifat membandingkan, dalam hal ini adalah membandingkan hasil perhitungan premi asuransi BPJS badan usaha dengan premi asuransi kesehatan swasta, dimana hasilnya akan diturunkan untuk melihat adanya kelebihan dan kekurangan masing-masing.Hasil perbandingan perhitungan premi asuransi kesehatan BPJS badan usaha dan asuransi kesehatan swasta menghasilkan premi asuransi kesehatan BPJS badan usaha yang jauh lebih murah daripada premi asuransi kesehatan swasta. Dengan adanya perhitungan premi yang demikian akan menjelaskan lebih lanjut tentang kelebihan dan kekurangan diantara asuransi kesehatan BPJS badan usaha dengan asuransi kesehatan swasta.Kata kunci : jaminan kesehatan, premi asuransi kesehatan, BPJS, badan usaha, BPJS badan usaha dan asuransi kesehatan swasta

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