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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
 80   81   82   83   84 
Risk Disclosure in Indonesian Banking: The Role of the Board of Commissioners and Political Connections Umi Solikhah; Bima Cinintya Pratama; Novi Dirgantari; Tiara Pandansari
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.v23i2.6940

Abstract

The purpose of this study was to examine the effect of political connections and aspects of good corporate governance, namely the frequency of meetings and the competence of the board of commissioners to risk disclosure and to consider the moderating effect of the frequency of meetings and the competence of the board of commissioners on risk disclosure. This study uses a sample of conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017–2021 period. This study uses panel data regression analysis. The techniques used in this research are descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood test, and Hausman test), diagnostic tests (Heteroscedasticity test and Autocorrelation test), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses a fixed effect model to test models 1 and 2. This study reveals that the political connection variables that use the proxy of the relationship between the members of the board of commissioners and the government (members or former members of parliament, executive, legislative and judicial institutions, leaders of political parties, and parties who are closely related to high-ranking members of the state) have a negative effect on risk disclosure. a company, because politically connected companies are less likely to disclose risk information than politically unconnected companies. The variable frequency of board of commissioners meetings has a negative effect on risk disclosure because the meetings held by the board of commissioners are less effective and there is a domination of votes from members of the board of commissioners who prioritize their personal or group interests to override the interests of the company. The competency variable of the board of commissioners has a positive effect on Risk Disclosure because the board of commissioners who have, certification, experience, and education in economics and finance can increase supervision of management in the practice of transparency of risk disclosure of a company. Meanwhile, this study can prove the role of the variable frequency of the board of commissioners meeting in weakening the negative influence of political connections on risk disclosure, while the role of the variable of competence of the board of commissioners cannot weaken the negative influence of political connections on risk disclosure.
SISTEM AKUNTANSI PENGGAJIAN INDUK PEGAWAI DI KANTOR PELAYANAN PERBENDAHARAAN NEGARA SURAKARTA Sri Laksmi Pardanawati
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.v23i1.4034

Abstract

This study aims to determine the main employee payroll system at the Surakarta State Treasury Service Office and to get a further description of the employee master payroll system applicable at the Surakarta State Treasury Service Office. The method used is the method of interview, observation, documentation, and literature study. The results of this study can be concluded that the Main Employee Payroll System at the Surakarta State Treasury Service Office has not been properly and properly authorized because it has not separated the 3 accounting functions, namely operational functions, storage functions, and accounting functions, which are still concurrently with the Expenditure Treasurer Section. As well as employees who work there are still concurrently in other parts.
TREATMENT OF FINANCIAL STATEMENTS USING THE CAMEL RATIO METHOD TO ASSESS FINANCIAL PERFORMANCE AT BRI BANK REGISTERED AT OJK Enny Istanti
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.v23i2.6919

Abstract

A bank is a bank that has an important role in the economy in a country, therefore a healthy bank is needed. To assess the soundness of a bank using the CAMEL method, this is in accordance with the regulations issued by Bank Indonesia. The purpose of this study was to determine the level of soundness of Bank Rakyat Indonesia (BRI) in the period 2017-2019, which is a State-Owned Enterprise (BUMN). The research method used is the CAMEL ratio method (CAR, KAP, NPM, ROA & BOPO, LDR). The results of the research in the last 3 years after being measured with the applicable standard Bank Indonesia regulations, it was found that the average soundness level of BRI Banks is Fairly Healthy Keywords: Capital, Assets, Management, Income, Liquidity
PENERAPAN GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BANK UMUM SYARI’AH DIINDONESIA TAHUN 2018-2020 Fauzan Akbar Albastiah; Ersi Sisdianto
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.v23i1.4900

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan green accounting, dan corporate social responsibility terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Obyek penelitian ini adalah Bank Umum Syari’ah di Indonesia data penelitian berasal dari laporan keuangan dan Sustainability report Bank Umum Syari’ah di Indonesia tahun 2018-2020. Alat olah data yang digunakan untuk menguji data sampel penelitian yaitu SPSS 25 sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa penerapan green accounting, green banking dan corporate social responsibility berpengaruh positif signifikan terhadap kinerja keuangan. Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan, serta jumlah sampel dan populasi yang diteliti hanya Bank Umum Syari’ah di Indonesia sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama dengan jumlah sampe objek penelitian yang lebih banyak. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan.
Pengaruh Efektivitas Penerapan Standar Akuntansi Pemerintahan Dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pemerintahan Kabupaten Madiun Verlina Dwi Rahayu; Khusnatul Zulfa; Iin Wijayanti
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.v24i1.10249

Abstract

This research analyzes the impact of Government Accounting Standards implementation and Human Resources Competence on the financial report quality of the Madiun Regency government. High-quality financial information is essential for transparent decision-making in the governmental context. Multiple linear regression analysis is used to test hypotheses and create a predictive model. Data from the Madiun Regency government's financial reports over the last five years, as well as information on Government Accounting Standards implementation and Human Resources competence, were collected. The findings reveal that effective Government Accounting Standards implementation significantly influences financial report quality. Likewise, competent Human Resources play a crucial role in presenting accurate financial information and minimizing accounting errors. This study suggests that by enhancing the effectiveness of Government Accounting Standards and improving Human Resources competence, the Madiun Regency government can produce higher-quality financial reports, fostering accountability, transparency, and public trust in its financial performance.
Pengaruh Reputasi Auditor, Pertumbuhan Perusahaan, Kompensasi Bonus, Kebijakan Deviden, Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Kasus Industri Kimia dan Farmasi yang Terdaftar di BEI Tahun 2018-2020) Kartika Dwi Rachmawati; Minanari Minanari
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.v23i2.6587

Abstract

This research is to determine the influence of auditor reputation, company growth, bonus compensation, dividend policy, managerial ownership on earnings management. The object of this research is a chemical and pharmaceutical industry company listed on the Indonesia Stock Exchange 2018-2020. This research was conducted on 18 chemical and pharmaceutical industry companies in accordance with predetermined criteria. By using a quantitative approach. Because the data analysis used is in the form of multiple linear regression tests. The sample technique used is purposive sampling using EViews software version 10. Based on the results of this research, it shows that simultaneously the variables of auditor reputation, company growth, bonus compensation, dividend policy, and managerial ownership have a joint effect on earnings management. Meanwhile, partially the auditor's reputation and dividend policy affect earnings management. This is evidenced from the results of the partial test (t test) also showed significant values of two independent variables that support the hypothesis. However, the results of this research show that the variables of company growth, bonus compensation, managerial ownership have no effect on earnings management.
Analysis of Factors Affecting Compliance with Hotel Taxpayer Responsibility During the Covid-19 Pandemic (Case Study on Hotel X) Apri Yani Melda; Mohamad Luhur Hambali
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.v23i2.7003

Abstract

The Covid-19 pandemic has had a significant impact on the Indonesian economy as well as on the revenues of each region, especially of DKI Jakarta. The largest regional revenue sector for DKI Jakarta includes Regional Taxes which consist of various types, one of which is Hotel Tax. This thesis aims to analyze the factors that affect compliance with hotel tax obligations, to analyze the form of fulfillment of tax obligations as a form of compliance by Hotel Taxpayer X, and analyze Compliance Costs in fulfilling hotel tax obligations for hotel taxpayers during the Covid-19 pandemic (Case Study on Hotel X in 2020 and 2021). This research uses a qualitative approach by conducting literature studies and field studies through in-depth interview. Based on the research, it was found that the factors contributing to the compliance of Hotel Taxpayer X in carrying out their hotel tax obligations include the existence of sanctions, the fulfillment of hotel tax obligations which tend to be easy and cheap, and the risk of being examined by the tax authorities. Tax compliance at Hotel X is carried out by carrying out the obligations of registering, calculating, paying, and reporting hotel taxes owed. Suggestions that can be given include that Hotel X Taxpayers have more in-depth knowledge related to the allocation of tax funds, Hotel X Taxpayers can be more pro-active, and services, especially those related to tax administration carried out by the tax authorities, need to be re-optimized, evaluated, to provide easy, cheap, and fast services for Hotel Taxpayers.
PENGARUH TAX AVOIDANCE, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Tatap Maduma; Eduard Ary Binsar Naibaho
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.v23i1.5370

Abstract

THE INFLUENCE OF TAX AVOIDANCE, LEVERAGE, AND PROFITABILITY ON COMPANY VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES Corporate value is the main goal of every company. This research examines the relationship of tax avoidance, leverage, and profitability to firm value and uses dividend policy as a moderating variable. Tax avoidance is measured using the Cash Effective Tax Rate, leverage is measured using the Debt to Equity Ratio, profitability is measured using Return On Assets, firm value is measured using Tobins q and dividend policy uses the Dividend Payout Ratio indicator. The observation data in this research is from 600 datas of industrial sector companies consisting of capital goods, commercial and professional services, and transportation companies in Southeast Asia, namely Indonesia, Malaysia, Singapore, Thailand, Vietnam and the Philippines from 2015–2020. It uses secondary data from S&P Capital IQ and the company's financial statements. The results of this research indicate that tax avoidance has a positive direction but has no significant effect on firm value, leverage has a negative direction and has a significant effect on firm value, profitability has a positive direction but has no significant effect on firm value, dividend policy as a moderating variable weakens the positive relationship between tax avoidance with firm value, dividend policy as a moderating variable weakens the negative relationship between leverage and firm value, and dividend policy as a moderating variable weakens the positive relationship between capital structure and firm value. Keywords: dividend policy; firm value; leverage; profitability; tax avoidance
ANALISIS PENGARUH KUALITAS WEBSITE DAN REPUTASI PERUSAHAAN TERHADAP TRUST DALAM MENINGKATKAN KEPUTUSAN KEIKUTSERTAAN PEKERJA FORMAL PADA BPJS KETENAGAKERJAAN (Studi Pada Peserta BPJS Ketenagakerjaan Di Kota Semarang) Rishendra Setya Pratama; Indi Djastuti
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.v23i2.6969

Abstract

Sistem jaminan sosial pada suatu negara, telah menjadi kebijakan umum yang diterapkan oleh masing-masing negara. Salah satu kewajiban negara adalah menyediakan jaminan sosial dan kemaslahatan warganya, selain itu jaminan sosial yaitu hukum kemasyarakatan yang harus dipenuhi sebuah lembaga pemerintahan. Terkait dengan jaminan sosial Indonesia sendiri melalui BPJS Ketenagakerjaan, mengadakan layanan yang benar bagi para pekerja untuk menjamin kehidupan dimasa mendatang. Tujuan penelitian adalah menganalisa faktor apasaja yang dapat meningkatkan keputusan keikutsertaan pada peserta formal BPJS Ketenagakerjaan di Kota Semarang. Sampel penelitian sebanyak 128, penetapan sampel yaitu nonprobability sampling purposive sampling dimana peneliti memberikan batasan yang akan dijadikan sampel (Sugiyono, 2016). Alat analisis menggunakan AMOS 22.00 metode SEM (Structural.Equation.Modeling). Hasil.penelitian.menunjukan.ada pengaruh signifikan web quality terhadap trust dengan nilai p-value sebesar 0,021 (H1 diterima). Ada.pengaruh.signifikan reputasi perusahaan terhadap trust dengan nilai p-value sebesar 0,032 (H2 diterima). Ada pengaruh signifikan web quality terhadap keputusan keikutsertaan dengan.nilai p-value sebesar.0,035 (H3 diterima). Ada pengaruh signifikan reputasi perusahaan terhadap keputusan keikutsertaan dengan nilai p-value sebesar 0,021 (H4 diterima). Ada pengaruh signifikan trust terhadap keputusan keikutsertaan dengan nilai p-value sebesar 0,027 (H5 diterima). Kata Kunci: Web Quality, Reputasi Perusahaan, Trust, Keputusan Keikutsertaan dan peserta formal BPJS Ketenagakerjaan
Analisis Partisipasi Anggaran, Akuntansi Pertanggungjawaban Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Sekolah Di Kecamatan Baki Kabupaten Sukoharjo Suprihati Suprihati; Nur Fatihatul Jannah; Johny Subarkah
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.v23i2.6196

Abstract

This study aims to determine the effect of budgetary participation, accountability accounting and organizasion commitment on managerial performance. This research is a questionnaire. The subjects in this study were all teachers and employees of Baki District, Sukoharjo Regency. The population in the study amounted to 743 with a predetermined sample using the hair formula which got 150 results. The data analysis technique used validity and reliability tests. The classical assumtion test uses normality, multicollinearity and heteroscedasticity tests. Testing the hypothesis of this study using multiple linier regression analysis, F test. T test, and test the coefficient of determination. The results of the study indicate that simultaneously responsibility accounting budget partisipation and managerial performance have a significant effect on managerial performance. As well as partially responsibility accounting has a significant effect on managerial performance, then budgetary participation and organization commitment have no effect on managerial performance.

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