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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 LEVERAGE, RMC DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ERM Sri Sudarsi; Widhian Hardiyanti; Andi Kartika
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.v24i1.8287

Abstract

Every business activity is always faced with unavoidable uncertainties. Business uncertainty that occurs usually follows the size of the business. The larger the size of a company, the greater the uncertainty that threatens it. Uncertainty in the business world is also known as a business risk. Unavoidable business risks make the company carry out risk control. Integrated and comprehensive risk control is one of the management strategies to create good corporate value in the eyes of stakeholders. This study examines the effect of leverage, risk management committee (rmc), and company size on enterprise risk management (erm) disclosures in manufacturing companies listed on the IDX from 2017 to 2020. This type of research is quantitative and uses a descriptive method. The sampling technique used purposive sampling and obtained as many as 70 companies. The data analysis method used is multiple linear regression analysis using the spss version 25 application. The research results show that leverage, rmc, and firm size have a significant simultaneous effect. Partially, leverage has no significant negative effect on erm, rmc has a positive and significant effect on erm, while firm size has no positive or significant effect.
Pengaruh Likuiditas, Aktivitas, dan Penilaian Pasar Terhadap Harga Saham Farisqie Yudha Pramukti; Yulita Setiawanta
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.v23i1.4373

Abstract

This research was purpose to analyze the effect of liquidity, activity, and market valuation on stock price from 11 samples of the Food and Baverages sub-sector companies listed on the IDX in the period 2016-2019. The types of financial ratios analyzed are Total Assets Turn Over, Earning per Share, and Current Ratio as independent variable and stock price as dependent variable. Purposive sampling method as sampling methodology and multiple linear regression method is used as statistical method in this research. From the results it can be shown that Earning per Share, Total Assets Turn Over, and Current Ratio in a simultaneous way have a significant effect to predict the stock prices. Partially the Total Assets Turn Over variable has a significant negative effect on predicting stock prices, and Earning per Share has a significant positive effect on predicting stock prices. Meanwhile Current Ratio has a negative and insignificant effect on predicting stock prices
PENGARUH DIVERSIFIKASI BISNIS TERHADAP KINERJA BISNIS TELKOM GROUP TAHUN 2018-2020 Muhamad Ridho Chandra Sena; Wisnu Mawardi
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7386

Abstract

All companies are required to continue to grow by the company's stakeholders in order to be able to compete with its competitors. Product diversification is a strategy that can be used by companies to continue to grow by creating new business lines, either by creating similar products or products that are completely new and different from the previous company's main products. In addition, the benefit of product diversification is that the company does not depend on only one type of product and reduces the risk of the company's dependence so that when the company's main product enters the declining stage, the company still has other products that can be relied on for the sustainability of the company. The telecommunications industry is one of the most promising business areas, as seen from the technological developments that have continued to develop rapidly over the past few decades. The telecommunications network industry started from voice and visual services such as telephone and fax machines, to various kinds of digital content as it is today. PT Telkom Indonesia is one of the largest telecommunications companies in Indonesia and a State-Owned Enterprise (BUMN). The constantly changing industry conditions and intense market competition have not stopped the Telkom Group's business growth. Based on the Consolidated Financial Statements of PT Telekomunikasi Indonesia, throughout 2019 the Telkom Group was able to generate revenues of Rp 135.11 billion or an increase of 3.5% YoY compared to 2018. This study uses secondary data in the form of financial reports from each company included in the Telkom Group from 2018 to 2020. The sample selected in this study are 10 subsidiaries with consolidated direct ownership, namely Metranet, Telkomsel, Telkom Metra, Mitratel, PINs, Telkom Akses, Telin, Telkomsat, Telkom Infra, and Telkom Property. This study uses linear regression analysis techniques to test the hypotheses with the dependent variable, namely Return on Assets (ROA) as an indicator of business performance in the Telkom Group and several independent variables such as Leverage (LEV), Intangible Assets (INT_TA), Related Diversification (REL_DIV), and Unrelated Diversification (UNREL_DIV).
Mengapa Akuntan Tidak Berbohong? Studi Eksperimen pada Perilaku Budgetary Slack Dewi Sukmasari; Yenni Agustina; Aryan Danil Mirza. BR
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7293

Abstract

Individual performance evaluation is usually measured based on his success in achieving targets in organizations. Thus, budget has major influence on individual behavior in organizations. Organization strives to create the most appropriate budgeting system to accommodate the interests of the company, department or business unit and individuals within it. This is because budgeting will have an impact on individual performance which in turn will also have an impact on company performance. Budgetary slack is one of the main problems that often arise in the budgeting process. The gap between the best estimate of performance and the proposed budget causes the company to lose out on getting the maximum performance potential of individuals and profits for the company. In addition, the social pressure causes individuals to behave in a way that deviates from company values. Individuals who experience very strong pressure from both superiors and coworkers will increase the individual's chances of committing unethical actions (budgetary slack). But on the other hand, several studies show that not all individuals are obedient to social pressure from others. Most individuals, especially accountants, refuse to commit unethical actions even though the threat of very severe punishment awaits. We are interested in analyzing this unique phenomenon. Using the experimental research on 90 participants, we found evidence that different levels of individual locus of control can minimize the occurrence of budgetary slack. The results of this study are expected to provide consideration for stakeholders in the financial sector to consider individual personal values as one of the important variables that play a role in budgeting success in companies or organizations.
Analisis Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Food And Beverage Di BEI Tahun 2020-2022 Tri Irawati; Erna Chotidjah Suhatmi; Suhesti Ningsih
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.v24i1.9938

Abstract

In fact, companies engaged in the food and beverage sector are not dependent on current economic conditions. This sub-sector is able to run stably and survive in any economic conditions. Companies engaged in the food and beverage sector must also be required to be competitive and able to adapt to the times so that they need to maintain the company's performance at a good level. This study aims to determine the effect of leverage, profitability, and firm size on financial performance in companies in the food and beverage sector. Analytical descriptive method is used in this research. The data used in this research is secondary data for 2020-2022 sourced from the Indonesian Stock Exchange. The data used are 26 food and beverage companies. The data analysis used was multiple linear regression with Eviews 10 software. Based on the results of the study, it was found that partially leverage and firm size had an effect on the performance of food and beverage companies as indicated by the probability value of the t test less than the alpha value of 1%, namely 0.003 and 0.004 . Simultaneously or jointly the leverage, firm size and profitability variables affect the performance of food and beverage companies as shown in the F test probability value of less than 5% alpha of 0.001.
PENGARUH TINGGI RENDAHNYA PEMBELIAN DENGAN MELIHAT PEMBELIAN KEMBALI KONSUMEN Osell Anindya Ayu Aldiona; I Made Sukresna
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6636

Abstract

The coffee shop business are a potential business in Indonesia due to the coffee shop business are currently experience high increase and increasing consumer interest. Starbucks coffee is one of the famous coffee shop especially in Indonesia. Primary data was used for data source in this research. The sampling technique is non probability sampling by accidental sampling. Measurement of the questionnaire used is Likert scale. This research was used Structural Equation Modeling (SEM) technique with Smart PLS 3 for software. The result of this study showed loyalty brand has a bigger effect on repurchase intention; and then brand awareness has a positive effect on repurchase intention; brand associations has a positive effect on repurchase intention; perception of quality has a positive effect on repurchase intention. Keywords : Loyalty Brand, Brand Association, Brand Awareness, Perception of Quality, Repurchase Intention.
PENGARUH RISIKO AUDIT TERHADAP KUALITAS AUDIT MELALUI FEE AUDIT PADA KAP DI JAKARTA Sucipto Sucipto; Titian Agustina
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.v23i1.7809

Abstract

The aims of this study are (1) to analyze the effect of audit risk on audit fees in Jakarta, (2) to analyze the effect of audit risk on quality in Jakarta. (3) Analyze the effect of audit fees on audit quality in central Jakarta. (4) Analyze the effect of audit risk on audit quality through audit fees in Jakarta. The population in this study were public accounting firms in Jakarta, totaling 107 public accounting firms. From the total population, the research sample was used. The results show that 1 audit risk has an effect on audit fees, 2 audit risks have a negative effect on audit quality, 3 audit fees have an effect on audit quality, 4 audit risks have an effect on audit quality through audit fees at KAP West Jakarta.
PENGARUH KOMPETENSI APARATUR DANA DESA, KOMITMEN ORGANISASI PEMERINTAH DESA, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS DANA DESA Aldian Prestya; David Adechandra Ashedica Pesudo
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.v23i1.5593

Abstract

The purpose of this study was to examine the effect of apparatus, village government organizational commitment, and community participation on village fund accountability. This study uses mixed methods by combining two forms of research approaches, namely quantitative and qualitative. The population is village officials and village communities in Truko Village, Bringin District, Semarang Regency. The sampling technique used the slovin formula by distributing 24 questionnaire questions to 50 village communities and conducting interviews with the Village Head, Village Treasurer, and PLT Desa as village apparatus representatives to support statistical findings. This study uses primary data obtained by distributing questionnaires through direct surveys. Hypothesis testing using multiple linear regression analysis with SPSS application. The results showed that the competence of the village fund apparatus, village government organizational commitment, and community participation had a positive and significant effect on fund accountability.
Pengaruh Koneksi Politik dan Mekanisme Corporate Governance Terhadap Biaya Audit Stefi Febrianti; Yeterina Widi Nugrahanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6848

Abstract

This study aims to analyze the impact of political connections and corporate governance mechanisms on audit fees. The mechanism of corporate governance in this study is seen from the roles of the board of commissioners, board of directors and audit committee. The data used in this study is secondary data, namely the annual reports of manufacturing companies listed on the Stock Exchange for the period 2018-2020. The sampling technique used in this study was purposive sampling and based on the criteria obtained as many as 432 manufacturing companies. Hypothesis testing was carried out using multiple regression analysis. The results of this study reveal that political connections have a positive effect on audit fees. Other results also reveal that the Independent Board of Commissioners, Audit Committee, and Institutional Ownership variables have a negative effect on audit fees.
ANTESEDEN PENGARUH PURCHASE INTENTION TERHADAP PURCHASE DECISION PADA GENERASI MILENIAL PELANGGAN SOGO DI KALIMANTAN TIMUR Chastelina Giska Pangestika
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.v24i1.8298

Abstract

Key words: Store Image, Lifestyle, Price, Store Atmosphere, Hedonic Value, Purchase Decision, Purchase Intention

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