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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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KEBIJAKAN DIVIDEN SEBAGAI PEMEDIASI PENGARUH ANTARA LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS LQ 45 Eka Purnama Sari; Rico Nur Ilham; Debi Eka Putri; Anggraini Syahputri
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.v22i2.3902

Abstract

This study aims to determine dividend policy can be a mediating variable from the influence of leverage and profitability on firm value in LQ 45 index companies. This study uses quantitative research with purposive sampling technique and obtains 80 observational data. Data analysis techniques used include classical assumption test, simple linear regression, correlation coefficient and determination as well as hypothesis testing simultaneously or partially. The results of the study show that leverage and profitability have a significant effect on dividend policy. Profitability and dividend policy have a significant effect while leverage has no significant effect on firm value. Based on the Sobel test, dividend policy is not able to mediate leverage and profitability on firm value.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, KEBIJAKAN DIVIDEN, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Properti dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2015-2019) Jayanti Rosalia; Wikan Budi Utami; Desy Nur Pratiwi
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.v22i2.2952

Abstract

This study aims to examine the effect of capital structure, profitability, dividend policy, sales growth, and firm size on firm value. This type of research includes quantitative research using secondary data obtained from the analysis of financial statements on the website www.idx.co.id. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange, totaling 77 companies. The method used in selecting the sample is purposive sampling and determining the sample based on the criteria set by the researcher with a result of 45 samples. Based on the results of secondary data processing with multiple linear regression analysis method, F test, t test, it is known that the variables of capital structure, profitability, dividend policy, sales growth, and company size simultaneously have a significant effect on firm value. Partially, the results of this study indicate that capital structure and profitability have a positive and significant effect on firm value. Meanwhile, dividend policy has a positive and insignificant effect on firm value. Sales growth and firm size have a negative and insignificant effect on firm value.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN LONG TERM DEBT TO ASSET RATIO TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2015-2019) Kumba Digdowiseiso; Bambang Subiyanto; Kennedy Irnandi
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.v22i2.3890

Abstract

This study aims to investigate the effects of Current Ratio (CR), Debt to Equity Ratio (DER), and Long term Debt to Asset Ratio (LDAR) on Corporate Income Tax Payable in companies listed on the Indonesia Stock Exchange LQ45. We use a quantitative method by utilizing a multiple linear regression to analyze the nexus between independent variable and dependent variable. Based on the predetermined criteria set in the purposive sampling technique, 10 companies were selected from the LQ45 index on the Indonesia Stock Exchange (IDX) over the period 2015-2019. Our findings indicate that both Current Ratio (CR) and Debt to Equity Ratio (DER) have a positive and significant effect on Corporate Income Tax Payable. Meanwhile, Long-Term Debt to Asset Ratio (LDAR) has no significant effect on Corporate Income Tax Payable.
Studi Empiris Nilai Perusahaan Pada Masa Pandemi Coronavirus Disease Siti Jubaedah; Mardi Mardi; Yudi Aryanto; Otto Fajarianto
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.v22i2.3273

Abstract

Corona Virus Disease, which was originally a health problem, had an impact on economic and business activities, affecting the financial sector, one of which is the capital market. So the company must make efforts that are strategic enough to be able to face and get out of financial problems, and maintain the price book value. This study aims to examine the effect of Return On Equity, Debt to Equity Ratio, Dividend Payout Rasio and Managerial Ownership on the price book value. listed on the IDX30 index for the 2016-2020 period. This study used 9 samples using porposive sampling. The type of research used was basic research. The analysis that will be used in this study is multiple regression analysis, classical assumption test, hypothesis testing using t test (partial) and coefficient of determination using SPSS version 25. The results of this study indicate that Return On Equity and Managerial Ownership has a significant effect on firm value while Debt to Equity Ratio and Dividend Payout Ratio have no effect on firm value.
PENGARUH LITERASI KEUANGAN SYARIAH TERHADAP KINERJA KOPERASI SYARIAH DI INDONESIA Samsul Hilal; Ainul Fitri; Liya Ermawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4490

Abstract

KSPPS terbaik di Indonesia berada di provinsi Jawa Timur, yaitu KSPPS BMT UGT Sidogiri. Menteri koperasi dan UKM menyatakan bahwa BMT UGT Sidogiri sangat berperan penting dalam pertumbuhan PDB Koperasi secara nasional yang mencapai 4,48%. Masalah keuangan dapat terjadi bukan hanya karena pendapatan semata namun dapat muncul jika terjadi kesalahan dalam pengelolaan keuangan yang berdampak pada menurunnya tingkat kinerja suatu perusahaan. Tujuan dari penelitian ini yaitu.mengetahui pengaruh literasi keuangan syariah terhadap kinerja keuangan koperasi syariah melalui perilaku pengurus koperasi. Menganalisis pengaruh literasi keuangan syariah terhadap kinerja keuangan koperasi syariah melalui perilaku pengurus koperasi. Dari hasil Penelitian menunjukkan bahwa literasi keuangan syariah pada BMT UGT Sidogiri berpengaruh terhadap kinerja keuangan melalui perilaku pengurus koperasi. Hal ini menandakan bahwa untuk mampu mengelola keuangan seseorang harus memiliki literasi yang kuat tentang keuangan, semakin baik literasi pegawai BMT UGT Sidogiri tentang keuangan syariah, semakin baik pula dalam mengelola keuangan koperasi. Hasil penelitian perilaku pengurus koperasi menunjukkan bahwa perilaku pengurus koperasi sangat baik terhadap kinerja keuangan artinya semakin baik perilaku pengelolaan pengurus koperasi dalam menjalankannya maka semakin baik pula kinerja keuangan yang bisa di capai. Untuk bisa sejahtera literasi keuangan harus menimbulkan perilaku pengelolaan keuangan yang baik, Karena dengan seorang pegawai memiliki skill yang baik dalam mengelola keuangannya, pegawai BMT UGT Sidogiri tersebut akan terhindar dari masalah keuangan sehingga kinerja keuangan koperasi akan tercapai dengan maksimal.
The Impact of Funding Liquidity on European Bank Risk-Taking Behaviour Yasir Maulana; Nugraha Nugraha; Maya Sari; In Min
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.v22i2.3867

Abstract

Funding liquidity as the bank ability to generate funds by disbursing assets to meet short-term financial liabilities is very important because of bank intermediary activities. This study conduct to measure the effect of funding liquidity on bank risk-taking behaviour. We used the panel data regression method for data processing with Pooled Least Square (PLS), Fixed Effect Model (FEM), and Random Effect Model (REM). As this study uses bank data from different countries as well as banking and regulatory conditions that different over time, it is predicted that regression parameters are not constant between time and sample. The data period of public-listed commercial bank in Europe are from 2004 to 2016. The result of this study shows that the problem of low profitability in European banks may trigger banks to take bigger risks to achieve higher profits. These results indicate that European banks with higher levels of funding liquidity tend to have more aggressive risk-taking behavior in the future. Bank risk-taking behavior in response to increased liquidity was generally lower during the global financial crisis period. This could be due to increased risk aversion and a tighter monitoring process during this period.
PENGARUH KONSEP BALANCED SCORECARD TERHADAP KINERJA PT.TASPEN (Persero) CABANG SURAKARTA Rukmini Rukmini
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.v22i2.4183

Abstract

This study aims to determine the effect of financial perspective, customer perspective, internal business perspective and learning and growth perspective on the performance of PT.TASPEN (Persero) Surakarta Branch. This research uses a quantitative descriptive approach, with a sample of 35 employee respondents and 100 respondents participating in TASPEN. Primary data were obtained from questionnaires filled out by respondents who had tested their validity and reliability. The data analysis technique uses multiple linear regression analysis. The results of this study note that the financial perspective variable has a value of tcount (-2.145) < ttable (-1.679) it means that the financial perspective has a negative and significant effect on the performance of PT.TASPEN (Persero) Surakarta Branch. The customer perspective variable has a value of tcount (2.659)> ttable (1.697) meaning that the customer perspective has a positive and significant effect on the performance of PT.TASPEN (Persero) Surakarta Branch. The internal business process perspective variable has a value of tcount (2.659)> ttable (1.697) it means that the perspective of internal business processes has a positive and significant effect on the performance of PT.TASPEN (Persero) Surakarta Branch. Growth and learning perspective variables have a value of tcount (3.170)> ttable (1.697) it means that the perspective of growth and learning has a positive and significant effect on the performance of PT.TASPEN (Persero) Surakarta Branch. F test results obtained value Fcount> Ftable is 46.305> 2.690 it means that the financial perspective, customer perspective, internal business perspective, learning perspective and growth simultaneously influence the performance of PT.TASPEN (Persero) Surakarta Branch.
MERGER DAN AKUISISI RESTRUKTURISASI KINERJA KEUANGAN PERUSAHAAN : PRESPECTIF 2B 1F (BETTER, BAD AND FAULTHY) Dwi Retna Sulistyawati; Rita Andini
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.v22i2.3873

Abstract

M&A merupakan aktivitas meliputi merger, akuisisi, pengambilalihan, penawaran tender, aliansi, usaha patungan, investasi ekuitas minoritas, lisensi, divestasi, spin-off, split-up, carve-out, pembelian dengan leverage, rekapitalisasi leverage, rekapitalisasi ganda, reorganisasi, restrukturisasi, dan kontrak yang terkait dengan kesulitan keuangan dan penyesuaian lainnya. Dalam teori neoklasik M&A dijelaskan bagaimana perusahaan berusaha meningkatkan kemampuan dan sumber daya mereka (BAIK). Keputusan M&A yang baik adalah berupa keputusan investasi eksternal yang menghasilkan nilai sekarang bersih positif. Pada umum kegiatan M&A yang dilakukan oleh perusahaan meliputi (1) metode mengembangkan peluang pertumbuhan. (2) keputusan jangka panjang dan beberapa tahun. (3) melakukan merevisi portofolio produk dan pasar di mana mereka berusaha mengembangkan program investasi yang meningkatkan nilai. Deskripsi keunggulan dari aktivitas M&A dalam teori redistribusi (BURUK) dan teori perilaku (KESALAHAN). Teori redistribusi berpendapat bahwa M&A dimotivasi oleh manfaat pajak, kekuatan pasar, ekstraksi dari pemegang obligasi, pelanggaran kepercayaan dengan tenaga kerja, dan mengalihkan biaya pensiun ke pemerintah. Sedangkan teori perilaku dijelaskan adanya egoisme, salah penilaian pasar, agensi, dan teori organisasi. Baik teori redistribusi dan teori perilaku berpendapat bahwa M&A mewakili penyimpangan dari perilaku ekonomi neoklasik.
HAVE 34 PROVINCES IN INDONESIA SUCCESSFULLY IMPLEMENTED FINANCIAL AUTONOMY? EVIDENCE FROM APBD 2004-2020 Muhammad Hamdan Sayadi
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.v22i2.3709

Abstract

The regional government financial statement can be used to measure the financial performance of an area whether it is classified as good or bad. Through the financial statement, a region can know whether it has implemented regional autonomy in financial terms or not. This study aims to analyze and describe the level of regional financial dependence on 34 provinces in Indonesia for the period 2004 - 2020. This research is classified as a quantitative descriptive method and uses regional financial dependency ratio as an analysis tool. The results showed that the provincial financial autonomy located on the island of Java was much better than the provinces outside the island of Java. There were 5 provinces that had a moderate level of dependence on the central government, 4 provinces with a sufficient dependency level, and 5 provinces with high dependency level. Meanwhile, the other 20 provinces had a very high level of dependence on the central government. The financial autonomy of provincial governments in Indonesia for the period 2004 - 2020 had not been implemented properly because there were 20 provinces with a high level of dependence on the central government or around 58.82%.
DETERMINAN KEBIJAKAN DIVIDEN PADA BIDANG KESEHATAN YANG TERDAFTAR DI BEI TAHUN 2016-2020 Vivian Puspasari; Riana Rachmawati Dewi; Anita Wijayanti
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.v22i2.4347

Abstract

Profit approach may be a approach that's chosen by the company's administration to choose whether the benefits earned by the company amid a period will be divided all or incompletely for profits and mostly not conveyed within the shape of held profit. The reason of this think about was to decide and analyze the impact of dividend approach determinants (administrative proprietorship, obligation arrangement, firm estimate, and free cash stream) within the wellbeing segment. Examining in this consideration utilized purposive testing. The test companies in this think about measured to 10 companies that met the testing criteria. Specialized investigation of the information utilized in this inquire about is to utilize numerous straightinvestigation.The comes.about of.this consider show that.the factors of administrative possession, obligation arrangement, and firm estimate have an impact on profit approach. Where as the free cash stream variable has no impact on profit policy. Keywords : Managerial Ownership, Debt Policy, Company size, Free Cash Flow, Dividend Policy

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