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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
 76   77   78   79   80 
Kajian Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Raden Roro Sekar Hayuningrum; Shinta Permata Sari
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.v23i2.8120

Abstract

Financial reports must show great integrity to help their users make good decisions. The financial statements have integrity if the information in its contain describe the company's actual financial transactions. Without integrity, financial reporting will create mistrust of the company's management and reduce the company's public image. This study aims to determine the effect of corporate governance mechanisms on the integrity of financial reports. The corporate governance mechanism in this study is proxied by institutional ownership, managerial ownership, independent commissioners, and audit committees. The sample for this research is a food and beverage industry classification company listed on the Indonesia Stock Exchange in 2019–2021, which is determined using a purposive sampling method. The data analysis method used in this study is multiple linear regression. The results of the study show that institutional ownership, independent commissioners, and audit committees have an effect on the integrity of financial statements. Meanwhile, managerial ownership has no effect on the integrity of financial reports.
Keberhasilan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Trenggalek Bela Kusuma Wardani; Sri Dwi Estiningrum
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.v23i1.5519

Abstract

The Rural and Urban Land and Building Tax is a source of Regional Income that will later become a milestone for the development and progress of the region itself, therefore it is important to know how the effectiveness, growth rate and contribution of PBB-P2 collection for Regional Original Income is, these points also become the purpose of this research. The research method applied in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The unit of analysis in this research is the Regional Finance Agency of Trenggalek Regency. The primary data source of the research is based on the results of interviews with the Head of Sub-Division of Data Collection, Registration, and Regional Tax Services and the Head of Sub-Division of Verification, Collection, Reporting, and Settlement of Regional Taxes, while the secondary data source comes from the Budget Realization Report of Trenggalek Regency for 2017-2021 The result of this study indicates that the effectiveness and growth rate of PBB-P2 in the Trenggalek Regency is quite effective, but it has a lesser contribution. Keywords : Collection, PAD, PBB-P2, Taxation.
Size, Leverage dan Profitabilitas Terhadap Audit Delay yang Berdampak pada Earning Response Coefficient Perusahaan Perdagangan Besar di Bursa Efek Indonesia Astuti Astuti; Christine Dewi Nainggolan; Lenny Dermawan Sembiring
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.v23i2.6639

Abstract

Financial information is said to be relevant if it has a predicted value, a feedback value, and is timely. Audit delay will cause the resulting information to be less useful for users and can increase uncertainty for investors in making investment decisions. This research aims to analyze the effect of size, leverage and profitability on audit delay, the effect of size, leverage, profitability and audit delay on the earnings response coefficient as well as the effect of size, leverage and profitability on the earnings response coefficient through audit delay. The research was conducted on 13 Large Trading Companies during the period 2017-2021 that have met the sampling criteria. The analysis method uses classical assumption tests, coefficient of determination tests (R square) and hypothesis testing including simultaneous significance test (F test), partial significance test (t test) and sobel test analysis. The results showed that size and leverage had an effect on audit delay, profitability did not affect audit delay, and size, leverage, profitability and audit delay did not affect ERC. From the results of the sobel test, it shows that the audit delay does not have an impact on the ERC.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, GROSS PROFIT MARGIN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Rosa Chantika Roosiana Dewi; Ida Nurhayati
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.v24i1.8187

Abstract

The purpose of the capital structure itself is to combine both permanent and current sources of funds in the company as an effort to avoid bankruptcy. Financial performance is an illustration of the company's success achievement which can be interpreted as the results that have been achieved for the various activities that have been carried out. The implementation of the capital structure must handled carefully and properly in order to avoid delays or setbacks in economic competition. In fact, the capital structure is one of the most fundamental things in the success of building a company, especially in corporate finance. This study aims to determine the effect of profitability, company size, liquidity, gross profit margin and sales growth on capital structure. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange (IDX). The results of the research that has been done show that the profitability and company growth variables have a negative and insignificant effect on capital structure, company size and gross profit margin variables have a positive and insignificant effect on capital structure and liquidity variables have a negative and insignificant effect on capital structure.
Determinan Transfer Pricing Dengan Debt Covenant Sebagai Pemoderasi Lukmanul Hakim; Tri Widyastuti; Dwi Prastowo Darminto; Darmansyah Darmansyah
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.v23i1.5611

Abstract

This study aims to conduct research on the determination of transfer pricing with the debt covenant as a moderator. The factors that determine transfer pricing in this study are the effective tax rate, tunneling incentive, exchange rate and good corporate governance. The sample used in this study consisted of 33 manufacturing companies in 2017-2020 with purposive sampling method. The method used in this research is quantitative method with Moderated Regression Analysis data analysis technique. The results showed that the effective tax rate had no effect on transfer pricing, while tunneling incentives, exchange rates and good corporate governance had an effect on transfer pricing. Debt covenants can moderate the effect of tunneling incentives on transfer pricing, but debt covenants cannot moderate the effect of effective tax rates, exchange rates and good corporate governance on transfer pricing
PENGARUH BEBAN KERJA TERHADAP CYBERLOAFING DENGAN BURNOUT SEBAGAI VARIABEL INTERVENING YANG DIMODERASI OLEH KOMITMEN ORGANISASI (Studi Kasus pada Karyawan PT. ABC di Kabupaten Kendal) Regina Oktavia
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.v24i1.8773

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh beban kerja terhadap cyberloafing dengan burnout sebagai variabel intervening yang dimoderasi oleh komitmen organisasi. Objek yang digunakan dalam penelitian ini adalah PT. ABC di Kabupaten Kendal. Jenis dan sumber data dalam penelitian ini adalah data primer dan data skunder. Responden penelitian ini adalah 45 karyawan yang dipilih menggunaakan teknik purposive sampling. Teknik analisis untuk penelitian ini menggunakan alat Smart Partial Least Square (PLS) 3.0. Hasil penelitian membuktikan bahwa beban kerja secara statistik berpengaruh positif dan signifikan terhadap burnout sehingga hasil ini sesuai dengan hipotesis yang diajukan; beban kerja secara statistik berpengaruh positif dan signifikan terhadap cyberloafing sehingga hasil ini sesuai dengan hipotesis yang diajukan; burnout secara statistik berpengaruh positif dan signifikan terhadap cyberloafing sehingga hasil ini sesuai dengan hipotesis yang diajukan; beban kerja secara statistik berpengaruh signifikan terhadap cyberloafing melalui burnout sehingga hasil ini sesuai dengan hipotesis yang diajukan; komitmen organisasi secara statistik tidak memoderasi pengaruh signifikan burnout terhadap cyberloafing melalui sehingga hasil ini tidak sesuai dengan hipotesis yang diajukan. Kata Kunci : Beban Kerja; Cyberloafing; Burnout; Komitmen Organisasi
Analisis Pengendalian Persediaan Bahan Baku Dengan Menggunakan Metode Economic Order Quantity (Studi Kasus Pada Koperasi Wanita Patra Kasim Sorong-Papua Barat) Rais Dera Pua Rawi; Wisang Candra Bintari; Ramli Lewenussa; Bekti Wiji Lestari; Retno Dewi Wijiastuti; I Gusti Ayu Arista Nada Dewi
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.v23i1.5667

Abstract

Raw material inventory is one of the important factors in carrying out a production. Shortage of raw materials will result in obstruction of the production process, while excess raw materials will result in swelling of storage costs and other costs. Through optimal inventory control, the company can determine the right order quantity and minimize inventory costs so that company goals can be achieved. The purpose of this study was to determine and analyze the control of raw material supplies applied in the Patra Kasim Sorong Women's Cooperative in West Papua. This type of research uses a quantitative approach with descriptive methods by explaining how the company applies raw material inventory control and then the data obtained is analyzed using the Economic Order Quantity (EOQ) method. The data used are primary data in the form of interviews. The results showed that the control of raw material supplies implemented by the Patra Kasin Sorong-West Papua Women's Cooperative was not optimal. The company is able to meet consumer demand, but the company has not been able to minimize inventory costs. When calculated using the EOQ method, the company can save on inventory costs with fewer quantities and frequency of purchases of main raw materials but takes into account safety stock and reorder points.
Studi Literatur Sistem Pengendalian Manajemen di Perusahaan Audit Adanan Silaban; Manatap Berliana Lumban Gaol
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.v23i2.7294

Abstract

This article aims to examine the relationship between types of management control that can be used together to form a dynamic system to maintain a balance of professional-commercial objectives in audit firms. To achieve this goal, it is carried out by reviewing the literature on the influence of different management controls on auditor behavior and decision making, and adopting the framework of Merchant and Van der Stede (2017); because it allows a clear and unambiguous classification of the different control elements. In the context of the exploratory-exploitation tension, the management control literature on ambidexterity provides a theoretical basis for examining this tension in the context of auditing and it is hoped that results and value-based management control elements play an important role in managing the learning and innovation process in audit firms, where the main responsibility is to actively promoting the learning and innovation process rests with the senior auditors.
ANALISIS PENGARUH TIME TO MATURITY, YIELD TO MATURITY, DAN COUPON, TERHADAP FAIR PRICE SUKUK PADA PASAR MODAL SYARIAH INDONESIA Liya Ermawati; Marheni Marheni; Yulistia Devi; Diah Mukminatul Hasimi; Citra Etika
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.v23i1.4366

Abstract

Pasar modal dalam lingkup perekonomian di suatu negara sangat penting sebagai media investasi dan wadah penyediaan modal bagi perusahaan untuk meningkatkan aktivitas perdagangannya. Sukuk merupakan salah satu instrumen yang ada di Pasar Modal Syariah. Pasar modal syariah di Indonesia memiliki regulasi yang mengatur tentang Harga wajar (Fair Price) pada instrument Sukuk. Fair Price dijadikan sebagai acuan dalam penilaian harga pasar wajar serta penyajian Laporan Keuangan bagi Lembaga Keuangan serta manager investasi. IBPA menilai banyak masyarakat Indonesia atau pelaku obligasi di pasar sekunder, khususnya ritel belum memahami harga pasar obligasi. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan variabel time to maturity, yield to maturity, dan Coupon, terhadap Fair Price Sukuk Korporasi. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling. Jumlah sampel dalam penelitian ini yaitu 15 seri Sukuk selama periode 2018-2020. Data diperoleh dari website Otoritas Jasa Keuangan (OJK), PT.Bursa Efek Indonesia, PT.Penilai Harga Efek Indonesia, serta website PT.Pemeringkat Efek Indonesia. Metode analisis data yang digunakan adalah Analisis Regresi Linier Berganda dengan bantuan program computer Eviews-9. Hasil penelitian ini menunjukkan bahwa pengaruh variabel secara simultan berpengaruh signifikan terhadap Fair Price Sukuk Korporasi. Variabel coupon berpengaruh positif dan signifikan, time to maturity tidak berpengaruh positif dan signifikan, variabel yield to maturity berpengaruh negatif dan signifikan terhadap Fair Price Sukuk Korporasi.
PENGARUH PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN TAWANGMANGU KARANGANYAR Linda Oktaviana; Indra Lila Kusuma; Rukmini Rukmini
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.v24i1.10100

Abstract

This study aims to determine the factors that influence the use of accounting information on SMEs in the Tawangmangu District, Karanganyar Regency. The independent variabels in this study are accounting knowledge, business experience and business scale. While the dependent variable is the use of accounting information for SMEs in Tawangmangu District, Karanganyar Regency. The sample used in this study were 85 SMEs in the trade sector in Tawangmangu District, Karanganyar Regency. Data was collected by d istributing questionnaires to respondents. The analysis used is multiple regression analysis with SPSS version 28. The results of this study indicate that there are only two of the three variables that have a significant effect on the use of MSME accounting information in Tawangmangu District, Karanganyar Regency, namely accounting knowledge and business scale.

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