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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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MAMPUKAH PROFITABILITAS DAN FEE AUDIT MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN? Ferry Christian; Vierly Ananta Upa; Arifuddin Mannan; Aini Indrijawati
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.v24i1.7559

Abstract

The company's financial statements are a disclosure of information and management's responsibility for the fairness of financial management. For this reason, financial reports are required that are fair, valid and free from manipulation. The integrity of financial reports is prepared based on generally accepted accounting principles, which provide information that is true, reliable and understandable to users in making decisions. This study aims to analyze the factors that affect the integrity of a company's financial statements, namely audit fees and profitability. The method used is quantitative and data analysis with multiple linear regression. The data source in this study is secondary data, namely the company's annual reports that have been published on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The sampling method used in this study was purposive sampling.The number of samples in this study were 39 companies. The results of the study show that profitability has no effect on the integrity of financial statements, while audit fees have a significant effect on the integrity of financial statements.
DESAIN PENGUKURAN KINERJA PERUSAHAAN MEDIA TELEVISI DAERAH PADA BANYUWANGI TV DALAM KERANGKA BALANCED SCORECARD Ibanatuz Zuhro Siamu Mubarokah; Siti Maria Wardayati; Agung Budi Sulistiyo
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.v23i1.4416

Abstract

Banyuwangi TV performance measurement using traditional performance measurement only focuses on the financial. It has made an employee performance assessment which is commonly referred to as an Assessment manual. Manual assessment is a system of measuring or evaluating employee performance which is carried out manually by the company. This assessment is carried out every 6 months and has been running since 2019-2020. The purpose of this study was to analyze the performance measurement design of regional television media companies on Banyuwangi TV within the framework of the balanced scorecard. The author uses a qualitative method with a case study approach. The stages of performance measurement design include making company strategic goals based on the Balanced Scorecard, Company Strategy Map, process identification, making Key Performance Indicators (KPI) and weighting. In the perspective of the balanced scorecard, there are 4 perspectives, namely the financial perspective which produces 3 strategic objectives, the customer perspective produces 5 strategic objectives, the internal business process perspective produces 6 perspectives and the learning and growth perspective produces 4 strategic objectives. The formulation of key indicators that are compiled in key performance indicators (KPI) there are 25 KPIs consisting of 6 KPIs from a financial perspective, 7 KPIs from a customer perspective, 8 KPIs from an internal business perspective and 4 KPIs from a learning and growth perspective.
PENGARUH BRAND IMAGE, BRAND EXPERIENCE DAN BRAND EQUITY TERHADAP MINAT BELI ULANG DENGAN BRAND PREFERENCE SEBAGAI VARIABEL MEDIASI DI KHAB KHUN AMBARAWA Ajeng Hala Sekar Arum Sasi
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.v23i2.7388

Abstract

This study aims to examine the effect of brand image, brand experience, and brand equity on repeat purchase in Khab Khun Thai Tea Ambarawa with brand preference as a mediating variabel. The research problem is how to increasing selling repurchase intention in Khab Khun Thai Tea Ambarawa. The variable used in this study is brand image, brand experience, as variabel independen, brand perference as variable intervening and repeat purchase as variabel dependen. The sampling method used on this research is purposive sampling technique. Sample collected from 130 respondents of customer in Khab Khun Thai Tea Ambarawa. Technique of data collection conducted by survey through questionnaires. Data analysis was performed by descriptive analysis method and the method SEM. The result showed that customer on average make repurchase in Khab Khun Thai Tea Ambarawa more than twice. The result of data anlysis using the AMOS indicates that there is a positive and significant through brand image, brand expereince, and brand equity in the repeat purchase. Based on the research results, repeat purchase can be increased through brand preference. Keywords : brand image, brand experience, brand equity, repeat purchase, brand preference.
Pengaruh Dividend Per Share dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Farmasi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Fransiska Simanullang; Sairun Simanulang; Imelda Barus
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.v23i2.7295

Abstract

The capital market is a place where securities in the form of stocks and bonds are traded where in this market there are two groups that complement each other, namely investors who have capital to invest in securities and on the other hand there are issuers as issuers of securities that require long-term funds. for the company's needs in increasing its assets which can be obtained by issuing securities (stocks and bonds). The data analysis method used in this study was preceded by testing descriptive statistics, classical assumptions, multiple linear analysis, testing the hypothesis of the coefficient of determination and then at the end by testing the coefficient of determination. The program (software) used for data processing in this study is SPSS version 26.0. The population of this study are pharmaceutical companies listed on the Indonesia Stock Exchange in five years, from 2017 to 2021, totaling 12 companies. The sampling technique used is purposive sampling. The results of the study partially prove that Dividend Per Share (DPS) has no and no significant effect on stock prices in pharmaceutical companies on the Indonesia Stock Exchange in the 2017-2021 period. The results of the study partially prove that Earning Per Share (EPS) has a positive and significant effect on stock prices in pharmaceutical companies on the Indonesia Stock Exchange in the 2017-2021 period. Dividend Per Share (DPS) and Earning Per Share (EPS) simultaneously have a significant effect on stock prices. This means that any changes that occur in the independent variables, namely Dividend Per Share (DPS) and Earning Per Share (EPS) simultaneously or together will affect the Stock Price of Pharmaceutical Companies on the Indonesia Stock Exchange in the 2017-2021 period.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahan Selsa Kurniawati Putri; Muslichah Muslichah
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.v24i1.9784

Abstract

The purpose of this study was to examine the effect of profitability and leverage on firm value. The population of this research is the food and beverage sector companies which are listed on the IDX for 2019-2021, totaling 72 companies. By using purposive sampling, the samples used in this study were 26 companies and 78 observational data. The results showed that profitability has an effect on firm value, but leverage has no effect on firm value. The results of this study provide an overview to investors regarding the value of the company so that it can be used as a guide before making an investment. Furthermore, the results of this study also provide an overview for the company regarding the variables that need to be the focus of the company so that the firm's value can be increased.
PENGARUH PENGETAHUAN, RESIKO, DAN SIKAP KEUANGAN, ETIKA BISNIS, KEPRIBADIAN TERHADAP PERILAKU MANAJEMEN KEUANGAN PADA PELAKU USAHA MIKRO DI LUBUK BAJA KOTA BATAM Catur Fatchu Ukhriyawati; Fanny Islami Nasution; Rahmi Yuliana; Sriwati Sriwati
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.v23i2.6637

Abstract

This research aims to test and analyze the influence of knowledge, risk, and financial attitude, business ethics, personality on financial management behavior in micro-business actors in Lubuk Baja Batam City. This type of research is quantitative. The sampel of this study is Food and Bevarage Vendors in Lubuk Baja Batam City which numbered 80 people. Data analysis uses multiple regressions and hypothesis test using the help of IBM SPSS version 25. The result of this study can be concluded knowledge, risk, financial attitudes, business ethics, personality have a positive and significant effect on financial management behavior. Keyword: Knowledge, Risk, Financial Attitude, Business Ethics, Personality, Financial Management Behavior
PERAN PEMBANGUNAN INFRASTRUKTUR TERHADAP KETIMPANGAN PENDAPATAN DI KOTA DAN KABUPATEN PULAU JAWA Purwanto Widodo; Nani Ariani; Yudi Nur Supriadi
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.v23i1.5520

Abstract

Ketimpangan pendapatan merupakan masalah yang muncul akibat pembangunan yang mengutamakan laju pertumbuhan. Salah satu cara mengatasi ketimpangan ini adalah dengan membangun infrastruktur masif yang tersebar di seluruh wilayah sehingga akan meningkatkan kegiatan ekonomi di berbagai bidang. Penelitian ini dimaksudkan untuk mengetahui pengaruh pembangunan infrastruktur terhadap ketimpangan pembangunan yang terjadi di kota dan kabupaten di seluruh Jawa. Variabel ketimpangan pendapatan adalah Gini Ratio, sedangkan infrastruktur terdiri dari infrastruktur jalan, infrastruktur kelistrikan, dan infrastruktur air bersih. Periode pengamatan tahun 2008 – 2018. Analisis data yang digunakan adalah LSDV (Least Square Dummy Variable) untuk dapat menganalisis peran pembangunan infrastruktur terhadap ketimpangan pendapatan antar provinsi, provinsi, dan antar kota dan desa. Hasil analisis menunjukkan bahwa variabel infrastruktur yang terdiri dari infrastruktur jalan, infrastruktur kelistrikan, dan infrastruktur air bersih berpengaruh positif dan signifikan terhadap ketimpangan pendapatan di kota dan kabupaten di Pulau Jawa. Temuan penelitian ini adalah pengaruh variabel infrastruktur yang tidak konsisten, dimana produk akan berbeda jika datanya dikelompokkan berdasarkan provinsi dan kota, dan kabupaten.
PENGARUH KEBIJAKAN DIVIDEN, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur di BEI Periode 2017-2020) Adinda Winadianti Ramadhan; Rukmini Rukmini; LMS Kristiyanti
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.v23i2.6101

Abstract

This study aims to determine the effect of dividend policy, financial performance, and firm size on firm value. This type of research is quantitative research by testing the hypothesis. The sample collection procedure in this study used a purposive sampling technique with a total sample of 84 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The analytical method used is descriptive statistics and classical assumption test with hypothesis testing including: multiple linear regression, F test, t test, and coefficient of determination test. The results showed that financial performance (ROA) had a significant effect on firm value (PBV), while dividend policy (DPR) and firm size (SIZE) had no effect on firm value (PBV). Simultaneously shows that dividend policy (DPR), financial performance (ROA), and firm size (SIZE) have an effect on firm value (PBV).
ANALISIS PENGARUH DIVERSIFIKASI PENDAPATAN, DIVERSIFIKASI ASET, INTEREST INCOME, DAN TRADING INCOME TERHADAP RETURN ON ASSETS DI PERBANKAN YANG GO PUBLIC DI BEI TAHUN 2015-2021 Neisya Hafizha Swaskarina; Irene Rini Demi Pangestuti
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.v24i1.7479

Abstract

Recent economic development trends coupled with intense competition and deregulation in the Indonesian banking industry have encouraged banks to diversify and offer income to customers. Banking itself has a way of measuring ability that aims to generate profits, and one of the profitability ratios that can be used as a benchmark is the return on assets. So that this research was conducted to analyze the effect of income diversification, asset diversification, interest income, and trading income on the return on assets in banks in Indonesia that have gone public on the IDX within a period of seven years, namely 2015-2021. The research uses secondary data obtained from the Bloomberg Equity Screening (EQS) of commercial banks operating in Indonesia and registered on the IDX using a period of up to seven years, namely 2015 to 2021 due to obtaining an adequate sample size. From the observations that have been made, a sample of 41 banks is obtained among the 48 population because there are 7 banks whose financial statements are incomplete. After testing with the classic assumption test and regression, three independent variables were obtained, namely income diversification, asset diversification, and interest income which had a positive and significant effect on return on assets, while the trading income variable had a positive but not significant effect on return on assets. Keywords: income diversification, asset diversification, interest income, trading income, return on assets, commercial banks, stock exchange.
DAMPAK EFEKTIVITAS PENERAPAN SISTEM REWARD DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA DIREKTORAT JENDERAL PAJAK (DJP) Muhammad Kurniawan Al Bashir Tamar; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
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.v23i1.5694

Abstract

Employees are the main assets of an agency and have an important role in an agency, namely as thinkers, planners, and controllers of agency activities. Good employee performance is very important in supporting the smooth work that is the burden and responsibility of an agency. The purpose of this study is to examine more deeply the impact of whether the performance of employees who are given financial rewards is more effective than the performance of employees who are given non-financial rewards and whether the performance of employees who are given a charismatic leadership style is more effective than the performance of employees who are given an authoritarian leadership style. further analyze the performance of employees who are given financial rewards and charismatic leadership styles are more effective than those who are given non-financial rewards and authoritarian leadership styles at the Directorate General of Taxes (DGT) in Lampung Province. The mean difference test and Analysis of Variance (ANOVA) test were used for the comparison results. The results of the tests carried out showed that there was a significant (significant) difference between the performance of employees who were given financial and non-financial rewards at the Directorate General of Taxes (DGT) in Lampung Province. There is a significant (significant) difference between the performance of employees who are given a charismatic leadership style and an authoritarian leadership style. The performance of employees who are given financial rewards and a charismatic leadership style simultaneously is different from the performance of employees who are given non-financial rewards and an authoritarian leadership style simultaneously at the Directorate General of Taxes (DGT) in Lampung Province.

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