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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 199 Documents
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PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK Nurulita Rahayu
AKUNTANSI DEWANTARA Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (784.798 KB) | DOI: 10.26460/ad.v1i1.21

Abstract

This study aims to examine the influence of tax knowledge, firmness of tax sanctions, and tax amnesty against about obedience to taxpayer. This study focus on taxpayers every people who were in district of Bantul to know: (1) Influence of knowledge about obedience taxpayer, (2) Influence of assertiveness tax sanctions to taxpayer, and (3) Influence of tax amnesty against of docility taxpayers.Used data is the primary data from the spread of the questionnaire to 127 respondents and data that can be processed as much as 85 questionnaires. Method of sample collection  is use convenience sampling. Technique used data analysis is the technique of regressing linear doubled.Regression test results showed that (1) knowledge of tax that influence of positive and significant about obedience taxpayers, (2) assertiveness tax sanctions that influence of positive and significant about obedience taxpayers, and (3) tax amnesty influential positive and significant about obedience taxpayers. The magnitude of the influence variable independent seen from the value of the coefficient determination (R2) of 0,509, which means that the knowledge of tax, assertiveness sanctions taxes, and tax amnesty give the influence of positive towards of docility taxpayers of 50,9.Keywords: the knowledge of taxes, assertiveness taxes sanctions, tax amnesty and assertiveness taxpayers.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN, PENGETAHUAN KORUPSI, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SEMARANG Ristra Putri Ariesta; Lyna Latifah
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.112 KB) | DOI: 10.26460/ad.v1i2.1608

Abstract

Taxpayer compliance is a situation where the taxpayer complies the entire obligation and commit the tax due. The Government's efforts in improving taxpayer compliance are the intensification and extensification taxes. The purpose of this research was to find out whether or not there is the influence of the tax payers consciousness, the tax penalties, the modern Tax Administration System, the knowledge of corruption and the tax amnesty toward the taxpayer compliance in KPP PratamaCandisari, Semarang.The population in this research totalled 67.453 taxpayers. The technique of sampling done by the method of convenience sampling with 120 sample taxpayers. The method to collecting the data used questionnaire. The data were analyzed using descriptive statistics and regression analysis.used descriptive and multiple regression analysis. The result of this research showed that there is a significant influence of the taxpayer consciousness toward the taxpayer compliance 9.36%, tax penalties toward the taxpayer compliance 6.05%, the modern tax administration system toward the taxpayer compliance 4.97%, and the knowledge of corruption toward the taxpayer compliance 5.90%. The conclusion of this research showed that there is the influence of the taxpayer consciousness, tax penalties, the modern tax administration system, the knowledge of corruption and the tax amnesty toward the tax compliance. It is suggested that KPP PratamaCandisari conducts the tax socialization or the elucidation intensively and incessantly in order to increase the understanding of the tax amnesty and the taxpayer consciousness or society to the importance of paying the tax proper to amount and on time. The next researcher examines with the different object and adds another variable to find out the other factors which influence the taxpayer compliance.Keywords:Tax Payer Consciousness, Tax Penalties, Modern Tax Administration System, Knowledge of Corruption, Tax Amnesty, Taxpayer Compliance
PENGARUH ARUS KAS, MODAL KERJA, DAN PERPUTARAN AKTIVA TETAP TERHADAP TINGKAT SOLVABILITAS Rivanda Arli Wijaya; Sri Ayem
AKUNTANSI DEWANTARA Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (22.129 KB) | DOI: 10.26460/ad.v1i1.38

Abstract

The purpose of this study is to describe the influence of Cash Flow, Working Capital and Fixed Asset Turnover on the level of solvency, simultaneously or partially. The object of research is Cash Flow, Working Capital, Fixed Asset Turnover, and Solvency, while the subject of the research was PT Matahari Putra Prima Tbk. Methods of data collection using the documentation, while data analysis techniques using multiple linear regression. The regression equation in this study are: Y= 1,198 + 4,132-13 X1 – 4,478E-13 X2 + 0,014 X3. Cash Flow, Working Capital and Fixed Asset Turnover has the effect of 18.4% to level of solvency.Keyword: Cash Flow, Working Capital, Fixed Asset Turnover
ANALISIS PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN ON ASSET Andy Setiawan
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.125 KB) | DOI: 10.26460/ad.v1i2.1515

Abstract

Penelitian  ini  dilakukan  untuk  menganalisis pengaruh  tingkat kesehatan bank terhadap return on asset (ROA) berdasarkan metode risk based bank rating (RBBR). Variabel independen yang diteliti adalah Non  Performing  Loan  (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR),  BOPO   (Biaya   Operasional/Pendapatan Operasional), Good Corporate Governance (GCG) dan Posisi  Devisa  Netto  (PDN) terhadap variabel dependen Return On Asset (ROA). Sampel yang digunakan  adalah  seluruh bank BUKU 4 di Indonesia selama periode 2007-2014. Teknik analisis data yang  digunakan  adalah  regresi  linier  berganda. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan bank dengan metode RBBR berpengaruh signifikan secara bersama terhadap ROA. Secara parsial LDR, NIM, BOPO, dan PDN berpengaruh signifikan terhadap ROA. Sedangkan variabel NPL, GCG dan CAR tidak berpengaruh signifikan. Kemampuan prediksi dari ketujuh variabel  tersebut  terhadap  ROA  dalam  penelitian  ini  sebesar  93,7%,  sedangkan sisanya 6,3% dipengarui oleh faktor lain yang tidak dimasukkan ke dalam model penelitian.
FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA Dewi Utami; Yennisa Yennisa
AKUNTANSI DEWANTARA Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.479 KB) | DOI: 10.26460/ad.v1i1.22

Abstract

The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period of 2011-2015 with total 43 companies, and the sample in this study that meets the criteria for the determination of the selected sample 28 companies. Technique of analysis for examining the hipotesis was logistic regression. The results showed that the firm size has positive effect on the timeliness of financial reporting, while profitability, leverage, and ownership structure didn’t have effect on timeliness of financial reporting.Keyword: profitability, leverage, firms size, ownership struture, timeliness
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH (PAD), DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA PEMERINTAH DAERAH KABUPATEN NGANJUK PERIODE 2012-2016 Susanti Eka Wahyuni; Indrian Supheni
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.579 KB) | DOI: 10.26460/ad.v1i2.1626

Abstract

This study aims to find out about Local Revenue (PAD) and General Allocation Fund (DAU) either partially or simultaneously to the Local Government Expenditures Nganjuk District 2009-2013 period and what happened Flypaper Effect.This research is a quantitative research. In this study data from the Office of Revenue Management of Finance and Regional Assets Nganjuk District of Local Revenue (PAD), General Allocation Fund (DAU) and Regional Expenditure period 2012-2016. This data is secondary data that is realization data of Revenue and Expenditure Budget Year 2009-2013 specially on Original Revenue, General Allocation Fund and Expenditure Area. This data is then tested by classical principle test, while data analysis using descriptive statistical analysis and multiple linear regression.The results of this study indicate: 1) Local Original Income (PAD) is not significant to the Regional Expenditure which is the result of. 2) General Allocation Fund has a positive and significant impact on Regional Expenditure. It is a result of. With a positive regression level obtained by 1.857. 3) Local Revenue and General Allocation Fund directly regarding Regional Expenditure on Nganjuk District Period 2012-2016. This is evidenced from the value of F hitung 70.353 with a significance of 0.014. Visible this significance is smaller than 0.05. 4) Flypaper Effect on Local Government Expenditure Nganjuk Regency Period 2012-2016. Which is the response of the Local Government of Nganjuk Regency to the General Allocation Fund is greater than the Local Original Income in financing all expenditures. Keywords: Local Revenue, General Allocation Fund, Regional Expenditure, and Flypaper Effect.
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN Susanti Susanti
AKUNTANSI DEWANTARA Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.142 KB) | DOI: 10.26460/ad.v1i1.39

Abstract

The purpose of this study was to examine issues relating to the measurement of the quality of empirical studies of financial statement information on the company property and real estate the period 2008-2011 . This study use the four independent variables , namely , leverage , liquidity , firm size , and audit quality and the use of the dependent variable as a proxy for the quality of the timeliness of financial information.This study uses targeted Sampling (purposive sampling) . Population in this research is that companies engaged in property and real estate are listed in the Indonesia Stock Exchange during the study period between 2008 to 2011 . Sample totaled 128 with 32 companies that have been based on the criteria specified . Analysis of research data using multiple linear regression with SPSS Version 16.0 .Based on the analysis performed in this study shows that of the four proposed variables (leverage , liquidity , firm size , and quality audit) only liquidity that have a significant positive impact on the quality of financial reporting information , while leverage , firm size , and quality audit is not affect the quality of financial reporting information.Keyword: leverage, liquidity, firm size, audit quality, timeliness.
PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Dewi Kusuma Wardani; Desi Khoiriyah
AKUNTANSI DEWANTARA Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (809.425 KB)

Abstract

This study aimed to examine the effect of business strategy and corporate characteristics on tax avoidance. The theory used in this research is agency theory. The sample that used in this research are manufacturing company during 2012-2016, based on purposive sampling method was obtained 12 companies. Variable business strategy use 2 strategies by companies is defender and prospector measured using variable dummy. Corporate characteristics used in this study is the profitability measured by the ratio of ROA, leverage, and size. The dependent variable using CETR proxy. The data in this research was processed using SPSS with multiple linear regression method. The results of this research shows that the profitability and size have a significant influence to the tax avoidance. Based on the test results, obtained a significance value of 0,010 and 0,037. Business strategies and leverage do not have influence to the tax avoidance. Keywords: business strategy, corporate characteristics, leverage, profitability, size, and  tax avoidance. 
PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016) Sri Ayem; Agus Pratama Putra Harjanta
AKUNTANSI DEWANTARA Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.486 KB) | DOI: 10.26460/ad.v2i1.2578

Abstract

This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis with firm size, inventory variability, managerial ownership, financial leverage, and profit before variable tax (X) and selection of inventory accounting method as variable (Y). This study shows that partially inventory and profit before tax variables partially influence the selection of inventory accounting method while firm size, managerial ownership, and financial leverage have no effect on the selection of inventory accounting method. Simultaneously firm size, inventory variability, managerial ownership, financial leverage, and earnings before taxes together have a significant effect on the selection of inventory accounting method.
PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK STUDI KASUS PADA KPP PRATAMA RABA BIMA TAHUN 2012-2015 Sunarto Sunarto; Arfaningsi Muhammad
AKUNTANSI DEWANTARA Vol 2 No 1 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 1 APRIL 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.967 KB) | DOI: 10.26460/ad.v2i1.2220

Abstract

This research is aimed to determine the influence of tax examination, tax collection, and taxpayer pursuence in simultaneously as well as partially toward tax reciept. The population of research were taken from all of tax receipt realization report which is published by Pratama Raba Bima Tax Office (KPP). Purposive sampling technique is using to collect the samples. It is from taxpayer that published by assessment tax (SKP), tax collection (STP), and annual tax return (SPT) of KKP Pratama Raba Bima during the period of 2012 – 2015. The data will be tested with statistic, classic assumption, and analysis by using multiple regression analysis method. The result of this research show that tax examination, tax collection, and taxpayer pursuence has positive influence in simultaneously toward tax reciept. P-value is 0,000. It means that the p-value is smaller to determinable value which is 5 %. Tax examination and taxpayer pursuence has no influence in partially toward tax reciept, because known that p-value > α (0,121 and 0,263 < 0,05) means 0,121 and 0,263 are smaller to 0,05. Besides tax collection is known p-value < α (0,034 < 0,05) means 0,034 is smaller to 0,05 that is significant. Thereby, it can be conclude that tax collection in partially has positive influence toward tax reciept. So, tax examination, tax collection, and taxpayer pursuence has 39,7 % influence toward tax reciept. Besides 60,3 % of support remaining come from other factors that influence of  tax reciept. Password : tax examination, tax collection, taxpayer pursuence, tax reciept

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