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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024" : 15 Documents clear
PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DENGAN PEMODERASI MORALITAS DAN SISTEM KEUANGAN DESA Wuryandini, Ayu Rakhma; Panigoro, Nurharyati
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.15822

Abstract

The purpose of this study was to analyze the influence of factors that influence fraud prevention in village financial management with the morality of village officials and Siskeudes as moderating variables. This type of descriptive quantitative research with the Multiple Regression Analysis (MRA) approach, the research population is nine villages spread across Kabila Bone District. Researchers will use a survey and distribute 54 questionnaires according to Permendagri number 20 of 2018, namely village apparatus as a research sample with purposive sampling as a sampling technique. The results of this study are partial bystander effect tests; whistleblowing system has no significant effect on preventing financial management fraud, Simultaneous bystander effect test and whistleblowing system have no significant effect on preventing financial management fraud, interaction between bystander effect and village apparatus morality on financial management fraud prevention is significant and able to moderate, interaction bystander effect and siskeudes on the prevention of financial management fraud is significant and able to moderate, the interaction between the whistleblowing system and the morality of village officials on the prevention of financial management fraud is insignificant and unable to moderate, the interaction between the whistleblowing system and siskeudes on the prevention of financial management fraud is significant and able to moderate.
ANTESENDEN DAN KONSEKUENSI TAX AVOIDANCE DALAM LAPORAN KEUANGAN PERUSAHAAN Suprihatin, Neneng Sri; Wijaya, Herman
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to empirically test the influence of corporate social responsibility, capital intensity, and executive compensation on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. This research was conducted using associative quantitative methods. The research population was 54 companies, and a sample of 18 companies was taken using purposive sampling. The research was conducted at consumer goods sector companies on the IDX for 2016-2020. The type of data used is secondary data obtained from www.idx.co.id. Data was collected with the 2016-2020 annual report and analyzed with SPSS version 26. Tax avoidance in this research uses the Effective Tax Ratio (ETR) measurement. The results of hypothesis testing using t statistics show that corporate social responsibility affects tax avoidance. In contrast, capital intensity does not affect tax avoidance, and executive compensation affects tax avoidance. The test results show that corporate social responsibility, capital intensity, and executive compensation affect tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MENGGUNAKAN FINTECH PINJAMAN ONLINE PADA GENERASI Z Gustriani Putri, Tamiya; Nuryatno Amin, Muhammad
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.16701

Abstract

The purpose of this research activity is to determine the effect of perceived risk and perceived trust on behavioral intention in using online loan fintech with perceived ease of use as a moderating variable. This study uses primary data from the results of the questionnaire distributed. The sample technique chosen in this study is to utilize purposive sampling. The total number of samples in this study was 100 samples. The analysis method used in this study is multiple regression analysis. The results of this study are perceived risk has no positive and significant effect on behavioral intention, perceived trust has a positive and significant effect on behavioral intention, perceived ease of use does not moderate the effect of perceived risk on behavioral intention, and perceived ease of use does not moderate the effect of perceived trust on behavioral intention.
KESADARAN WAJIB PAJAK, PENERAPAN E-BILLING, PENERIMAAN PAJAK DIMODERASI PEMAHAMAN TEKNOLOGI INFORMASI Suyanto; Fajrin, Syifa Dwina
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17206

Abstract

The purpose of this study is to examine the impact of taxpayer awareness and the application of e-billing on tax revenue which is then strengthened by the understanding of information technology. This study involved 114 registered taxpayers at the Sleman and Yogyakarta Tax Office. The research method applied is Partial Least Square (PLS) modeling using smartPLS 4.0 software assistance to analyze the data. This study shows that partially taxpayer awareness and the application of e-billing have an influence on tax revenue, and understanding information technology is able to strengthen the relationship between taxpayer awareness and the application of e-billing on tax revenue partially. this study adds the moderating variable of understanding information technology which is still rarely studied as a novelty in research.
PENGARUH KECUKUPAN MODAL DANA PIHAK KETIGA DAN RISIKO KREDIT TERHADAP PROFITABILITAS PADA BANK MUAMALAT INDONESIA TAHUN 2013-2022 gustira, fira; Mubyarto, Novi; Putra, Darma
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17228

Abstract

The aim of this research is to analyze whether there is an influence of capital adequacy of third party funds and credit risk on profitability at Bank Muamalat Indonesia in 2013-2022. This type of research is quantitative using multiple linear regression data analysis techniques and this research uses secondary data. The results of this research show that capital adequacy partially has a negative and significant effect on profitability at Bank Muamalat in 2013-2022, Third Party Funds partially has a negative and significant effect on profitability at Bank Muamalat in 2013-2022, Credit Risk partially has a negative and significant effect on profitability at Bank Muamalat in 2013-2022, capital adequacy, third party funds and credit risk simultaneously have a positive and significant effect on profitability at Bank Muamalat in 2013-2022.
ANALISIS DETERMINAN PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sibarani, Revalino Sahat Tua; Espa, Vitriyan; Haryono
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17316

Abstract

This research aims to analyze the effect of leverage, capital intensity, profitability, and institutional ownership on tax avoidance in the food and beverage subsector companies listed on the IDX during the period of 2019-2023. 17 companies were selected using purposive sampling technique, resulting in 85 observations for the analysis The analytical method employed is panel data regression using Eviews 10. The results show that partially leverage, capital intensity, and institutional ownership have no significant effect on tax avoidance. However, profitability has a negative and significant effect on tax avoidance. Simultaneously, leverage, capital intensity, profitability, and institutional ownership have a significant effect on tax avoidance. According to agency theory, principals and agents are prepared to accept high tax consequensces if the companies achieve high profitability. Additionally, tax practitioners should particularly monitor companies with low profitability, as tax avoidance tends to increase.
Peran Reputasi Kap Memoderasi Pengaruh Komite Audit, Audit Tenure, dan Profitabilitas Terhadap Audit Report Lag Weni, Weni; Desyana, Gita; Muhsin, Muhsin
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17322

Abstract

The purpose of this study was to test and analyze the effect of audit committee, audit tenure and profitability on audit report lag with KAP reputation as moderation. The object of this research is food and beverage subsector companies listed on the IDX for the period 2020-2023. The sampling technique was purposive sampling, 52 samples were obtained. The research method is quantitative with the data analysis techniques used consisting of descriptive analysis, panel data model regression method test, classical assumption test, moderated regression analysis (MRA) test, coefficient of determination test and partial test (T) with the help of EViews 12 software. The variables of this study consist of audit committee, audit tenure, profitability, KAP reputation, and audit report lag. The results showed that the audit committee had a positive effect on audit report lag, audit tenure had no effect on audit report lag, profitability had a positive effect on audit report lag, hood reputation was unable to moderate the relationship between audit committee, audit tenure and profitability on audit report lag.
Transparansi Dana Desa sebagai Faktor Penting dalam Mewujudkan Good Governance dan Akuntabilitas pada Kantor Pemerintah Desa Hilir, Kecamatan Balai, Kabupaten Sanggau Nizam, Muhammad Nur; Rafa, Wukuf Dilvan; Karpriana, Angga p.
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17323

Abstract

In this study, transparency and accountability in the financial management of village funds are very important to achieve good governance. The focus of this research is on the role of government accounting in public financial management in the context of good governance. This research also examines the elements of transparency, accountability, and community participation in the management of village funds. The qualitative method applied uses semistructured interview techniques and the data used are primary and secondary data. The main findings of this study show that to increase public trust in the village government, transparency and community participation in the management of village funds are required. This research also discusses the principles of good governance that should be applied by village governments. These principles include accountability, transparency, efficiency, equality, rule of law, strategic vision, responsiveness, and consensus orientation. This research suggests increasing transparency, accountability, and community participation in the financial management of village funds to improve governance.
PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Apriliani, Reski; Muhsin, Muhsin; Ikhsan , Syarbini
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17324

Abstract

The aim of this study is to examine and analyze the influence of two independent variables, tax avoidance and independent board of commissioners, on the value of banking companies with audit quality as a moderating variable. This research uses secondary data sourced from the Indonesia Stock Exchange (IDX). The study was conducted to test several predetermined hypotheses. Specifically, in the IDX, 14 banking companies were observed for this research. The study period spans four years (2020-2023). Panel data regression analysis was used to test the validity of the hypotheses with the help of Eviews 12 software. Based on the results of this study, tax avoidance and the independent board of commissioners have a positive effect on the value of the company. Audit quality is unable to moderate the effect of tax avoidance on the value of the company. However, audit quality significantly moderates the effect of the independent board of commissioners on the value of the company.
APAKAH KEPUTUSAN PERUSAHAAN MELALUI PENGGUNAAN UKURAN PERUSHAAN DAPAT MENINGKATKAN NILAI PERUSAHAAN? Maulana, M. Ikhsan; Ikhsan, Syarbini; Umyana, Ayu
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17333

Abstract

The purpose of this quantitative research is to determine the impact of capital structure, earnings per share, and dividend policy on firm value and whether firm size can act as a moderating factor. The secondary data used is annual report data covering the years 2019-2022. 25 palm oil or CPO issuers listed on the Indonesia Stock Exchange became the population of this study. Purposive sampling with certain criteria is used in the sampling approach to obtain eight companies that meet the criteria. Moderation regression analysis, multiple linear analysis, and classical assumption tests were used in this research technique. Microsoft Excel and EViews 10 were used as analytical tools. The research findings show that, in contrast to dividend policy and capital structure which have no significant effect on firm value, earnings per share has a considerable impact on firm value. The impact of capital structure, earnings per share, and dividend policy on firm value cannot be mitigated by firm size.

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