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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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PENGARUH PERENCANAAN PAJAK. ASET PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA 2017 - 2020 Juliani Juliani; Titiek Puji Astuti; Agus Endrianto Suseno
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6915

Abstract

This study aims to examine tax planning, deferred tax assets, deferred tax expense on earnings management. The type of research used is quantitative with secondary data taken from the IDX. The analytical method used is panel data regression analysis with Eviews9 software. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The research sample uses the purposive sampling method so that a total of 158 company data are obtained. The results of research testing have a conclusion that tax planning has a negative effect on earnings management. Deferred tax assets have a positive effect on earnings management. Deferred tax expense has a positive effect on earnings management. Keywords : Tax Planning, Deferred Tax Assets, Deferred Tax Expense, Earnings Management
Pengaruh Beban Pajak, Aset Tidak Berwujud,Profitabilitas Terhadap Indikasi Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi (Studi Kasus Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Arvina Putri Ramadani; Atwal Arifin
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12496

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak, aset tidak berwujud, profitabilitas, terhadap indikasi transfer pricing dengan tax minimization sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini yaitu Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik sampling yang digunkanan dalam penelitian ini yaitu purposive sampling yang terdiri dari 57 Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Hasil penelitian ini menunjukkan bahwa beban pajak tidak berpengaruh terhadap transfer pricing. Aset tidak berwujud tidak berpengaruh terhadap transfer pricing. Profitabilitas berpengaruh terhadap transfer pricing. Tax minimization tidak memoderasi hubungan antara beban pajak, aset tidak berwujud, dan profotabilitas terhadap transfer pricing.
Pengaruh Profitabilitas, Growth Opportunity, dan Umur Perusahaan Terhadap Nilai Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2022 Anjeli Aja; Melisa Jumatun Ulya; M. Redo Akbar; Mashabi Mashabi; Titin Agustin Nengsih
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12062

Abstract

This study aims to test and analyse the effect of profitability, growth opportunity, and company age on firm value in food and beverage subsector manufacturing companies listed on the IDX in 2018-2022. The sampling method used in this study was purposive sampling technique and obtained a sample of 10 companies. The data analysis method used in this study is panel data regression analysis. The results showed that profitability has a significant positive effect on firm value, while growth opportunity and company age have no effect on firm value.
PENGARUH AUDIT FEE, SOLVABILITAS, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI COVID-19 Fatimah Hidayati; Noer Sasongko
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13129

Abstract

Audit report lag refers to the duration, measured in days, it takes for an auditor to finish their audit tasks, starting from the closing date of the financial year and ending on the date when the audited financial statements are issued. The objective of this study is to examine the impact of audit fees, solvency, liquidity, profitability, company size, and company age on the delay in audit reports during the Covid-19 epidemic for companies listed in the IDX80 Index from 2020 to 2022. The sample approach employed in this investigation was purposive sampling. There are 114 companies that meet the criteria to be considered as observation units. The employed analytical technique is multiple linear regression analysis. The findings offer factual proof that the solvency, liquidity, profitability, and size of a corporation have an impact on the delay in issuing audit reports. However, the audit costs and the age of the company have no impact on the delay in the issuance of the audit report.
MODEL CAPITAL ASSET PRICING (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM INVESTASI SAHAM Ardyan Firdausi Mustoffa; Ika Farida Ulfah; Wijianto Wijianto
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11891

Abstract

The Capital Assets Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are alternatives used by investors to predict stock investment returns. However, until now it is still a matter of debate about the level of accuracy of the two. This research aims to analyze the comparison of CAPM and APT accuracy levels for predicting sharia stock returns during the Covid-19 pandemic. Secondary data in this research was obtained from the websites www.idx.co.id, www.bi.go.id. Based on CAPM, the level of return and risk have a positive and linear relationship. The risk measure which is an indicator that influences shares in the CAPM is shown by the variable β (beta). The greater the β of a stock, the greater the risk contained in it. The population in this study is stock price data for pharmaceutical sector companies listed on the IDX and consistently listed in the Jakarta Islamic Index (JII) for the 2020-2022 period. Based on research results, the CAPM is more accurate and more precise than APT. The level of accuracy of the CAPM and APT models does not indicate a significant dissimilarity in results in predicting sharia stock returns on the JII seen from the CAPM MAD value which is smaller than the APT MAD value
Pengaruh Corporate Governance Dalam Hubungan Firm Size Dan Leverage Terhadap Earnings Management Farah Dzakiyyah Maulida; Erma Setiawati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12575

Abstract

Earnings management is a method used by management in managing the company's financial reports through selecting accounting policies with the aim of increasing net profit and the expected company value. This research aims to analyze the influence of corporate governance in the relationship between firm size and leverage on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used purposive sampling. The analytical method in this research uses multiple linear regression analysis and the number of companies that meet the criteria is 130 companies. The results of this research prove that the audit committee effects on the relationship between leverage and earnings management. Meanwhile, firm size and leverage do not effect on earnings management, and the audit committee do not effect on the relationship between firm size and earnings management.
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT KELURAHAN GIRIROTO KOTA BOYOLALI Enggar Priska; Affan Nurhaq; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11539

Abstract

This research aims to determine the effect of service quality on community satisfaction at the Giriroto Village Office, Boyolali City. The data analysis method used in this research is Simple Regression Analysis, t test, coefficient of determination test (R2) using the SPSS application version 23 32 bytes. Based on simple linear regression analysis, it shows that the higher the quality of service, the more influential or significant it will be on the satisfaction of the people of Giriroto Village. The coefficient value shows that service quality and community satisfaction have a positive effect. Thus, the better the quality of service provided by the employees of the Giriroto Subdistrict Office, Boyolali City, the more community satisfaction will increase. Meanwhile, based on the partial test (t), which means that partially the service quality variable has a significant effect on community satisfaction. And the Determination coefficient test obtained an Adjusted R Square value of 0.708, which means the influence of the independent variable (service quality) on the dependent variable (community satisfaction) was 70.8% while the remaining 29.2% was influenced by other variables not examined in this research.
PREDIKSI KEPUTUSAN INVESTASI DARI GRAFIK CANDLESTICK DENGAN MENGGUNAKAN INDIKATOR TEKNIKAL (Studi Pada Indeks Kompas100 Periode 2020-2022) Ariska Widya Puspitasari; Shinta Permata Sari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12559

Abstract

Share prices will continue to experience up and down movements according to supply and demand. Therefore, investors need to carry out analysis before making investment decisions. This research aims to determine the effect of technical analysis on investment decisions. This research is quantitative research using secondary data obtained from candlestick charts on the tradingview website. The population in the research are companies whose shares are listed on the Kompas100 index for the 2020-2022 period. The sampling technique used is purposive sampling with a total sample of 142 companies. The analysis method in this research is multinomial logistic regression using SPSS version 25 application program. The research results show that Moving Average Convergence Divergence (MACD), Relative Strength Index (RSI), Bollinger Band (BB), and Parabolic SAR (PSAR) have an effect on investment decisions.
KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH KESULITAN KEUANGAN DAN MANAJEMEN LABA TERHADAP KECURANGAN LAPORAN KEUANGAN Agustina Riyanti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12345

Abstract

This study aims to examine financial distress and earnings management on financial statement fraud with audit committee as a moderating variable in the financial statement report of industrial companies listed on the Indonesia Stock Exchange in 2015-2021. Financial statement fraud is measured using the f-score model. The research sample was obtained by the purposive sampling technique. Research testing includes descriptive statistical tests, normality tests, coefficient of determination tests, panel data analysis, and influence testing using moderate regression (MRA). The research results show that financial distress have a positive effect on fraudulent financial statements and earnings management influences fraudulent financial statements. However, this research does not find that the audit committee can play a moderating role in the influence of financial difficulties and earnings management on financial statements
Seberapa Sulit Bagi Perusahaan di Indonesia Implementasi XBRL? (Studi Eksplorasi Perusahaan BUMN di Indonesia) Sumiyati Sumiyati; Muhammad Qomaruddin Ridwan; Khairiyansyah Khairiyansyah; Suhaidar Suhaidar
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11438

Abstract

This research aims to explore the factors that encourage and slow down the adoption of XBRL in Indonesia, which tends to be stagnant. The results of this research are important for understanding the factors that cause stagnation in XBRL adoption in Indonesia. The method used in this research is qualitative with semi-structured interviews with four sources consisting of companies, auditors, regulators and capital market practitioners. The results show that the use of XBRL in financial reporting should be mandatory for companies in Indonesia. Adopting XBRL in Indonesia is not difficult because the Stock Exchange has provided software that can be used directly, including the required modules. XBRL does not require special skills to run the software because it is easy and ready to use.

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