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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 141 Documents
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ANTESEDEN DAN KONSEKUENSI AUDIT DELAY TERHADAP KUALITAS AUDIT Suyanto Suyanto; Nur Anita Chandra Putry; Elysabet Sugiharti
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 (742.631 KB) | DOI: 10.26460/ad.v2i1.2581

Abstract

This study aimed to examine the variable of firm size and audit opinion whether the two variables are antecedent variable from audit delay and influence to audit quality. This study uses secondary data in the form of annual financial statements (annual report) company. The population in this study are all manufacturing companies in basic and chemical industry sectors that have been listed in Indonesia Stock Exchange (BEI). The sample in this research is manufacturing company of industrial sector of basic material and chemical observation that meet the criteria and has been determined related to the problem. Sampling technique that will be used in this research is purposive sampling technique. Technique analysis data in this research is by using method of Structural Equation Model - Partial Least Square (SEM-PLS) with WarpPLS. Based on the result of data analysis and the result of hypothesis testing, it is concluded that firm size and audit opinion are antecedents of audit delay while audit quality is not a consequence of audit delay.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Teguh Erawati; Nur Ghailina As’ari
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 (905.103 KB) | DOI: 10.26460/ad.v2i1.2221

Abstract

This study aims to determine the effect of understanding tax laws, service quality, taxpayer awareness, and tax sanctions on taxpayer compliance of individuals at the District Rongkop, district Gunungkidul.                This research type is quantitative research by using primary data. The population in this study is all taxpayers of individuals registered in KPP Pratama Wonosari. and the criteria of respondents in the study are registered Private Taxpayers. Data analysis in this research using multiple regression with SPSS program version 16.0.                The results showed that the value of F arithmetic 27.707 greater than F table 2.49. These results indicate that the understanding of tax laws, service quality, taxpayer awareness, and tax sanctions affect simultaneously to the compliance of individual taxpayers. In persial understanding of tax regulations (X1) and tax penalties (X4) have a significant positive effect on taxpayer compliance of individuals. This result is proved by t count> t table 1,66543 and significance <0,05, that is (a) 3,061 and 0,003 (X1Y), (b) 2,219 and 0,03 (X4Y). The quality of service and awareness of the taxpayer has no significant effect on the taxpayer compliance of the individual. This is evidenced by the value of t arithmetic <t table 1.66543 and significance> 0.05, ie (a) 0.814 and 0.218 (X2Y) and (b) 1.389 and 0.169 (X3Y). Keywords: Understanding of taxation regulation, service quality, taxpayer awareness, and tax sanction on personal taxpayer compliance.
KEPATUHAN PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KABUPATEN NGANJUK Ambar - Wati
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 (709.326 KB) | DOI: 10.26460/ad.v2i1.2006

Abstract

AbstractThis study aims to test and prove the influence of internal factors, external factors, perceptions of taxpayer compliance of individuals with certain circulation in Nganjuk district and to test and prove the influence of internal factors and external factors on taxpayer compliance through perception. And to test and prove the influence of internal factors and external factors on perception.The population of this study is 1.744 individual taxpayers located in Nganjuk. The technique of collecting the sample using accidental sampling method, so get 100 respondents. Data analysis techniques using WarpPLS, an application that can estimate the relationship between latent variables whether linear or non linear.The results of this study indicate that internal factors and external factors are not able to give a positive effect on perception. Internal factors are not able to give a positive effect on taxpayer compliance, but external factors and perception can give a positive effect on taxpayer compliance. Internal factors and external factors are not able to give a positive effect on taxpayer compliance through perception.Keywords: internal, external, perception, and taxpayer compliance.
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Ika Puspita Kristianti
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 (860.555 KB) | DOI: 10.26460/ad.v2i1.2222

Abstract

The objective of this study is to empirically identify the impacts of capital structure chosen by company on firm’s financial perfomances. This research examine the effects of variable Debt to Asset Ratio (DR) and Debt to Equity Ratio (DER), partially and simultaneously to Return on Assets and Return on Equity. This research analyze secondary data using cross sectional method. The research specifically choose multi-finance companies that listed in Indonesia Stock Exchange as research population, with consideration of the characteristics and unique business risk level. The result of hypotheses tests proves that capital structure has a significant effect to firm’s financial performance.  The added of debt proportion will affect added interest expense, which will lower the asset’s effectivity to earn income. On contrary, higher debt also gives positive impact for income. Higher debt means more resources that could be used by firm in maximizing business opportunity. This result is relevant with firm’s business process that provide financial services to its customers. The more funds that firms could provide for its customers, then there will be higher opportunities for the firm to get higher interest income. The objective of this study is to empirically identify the impacts of capital structure chosen by company on firm’s financial perfomances. This research examine the effects of variable Debt to Asset Ratio (DR) and Debt to Equity Ratio (DER), partially and simultaneously to Return on Assets and Return on Equity. This research analyze secondary data using cross sectional method. The research specifically choose multi-finance companies that listed in Indonesia Stock Exchange as research population, with consideration of the characteristics and unique business risk level. The result of hypotheses tests proves that capital structure has a significant effect to firm’s financial performance.  The added of debt proportion will affect added interest expense, which will lower the asset’s effectivity to earn income. On contrary, higher debt also gives positive impact for income. Higher debt means more resources that could be used by firm in maximizing business opportunity. This result is relevant with firm’s business process that provide financial services to its customers. The more funds that firms could provide for its customers, then there will be higher opportunities for the firm to get higher interest income.  Key words: capital structure, financial performance, profitability  
METODE PREDIKSI FINANCIAL DISTRESS DI PEMERINTAH KABUPATEN / KOTA SE-JAWA TENGAH UNTUK MENGUKUR KESEJAHTERAAN UMMAT Khoirul Fuad
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 (1043.34 KB) | DOI: 10.26460/ad.v2i1.2008

Abstract

Penelitian ini bertujuan untuk memprediksi financial distress di pemerintah daerah dengan hanya mengukur dari sisi keuangan yang menggunakan analisis dari kemandirian pemerintah daerah dalam memperoleh pendapatannya, keselarasan pembelanjaan yang dilakukan pemerintah daerah yang tidak hanya terfokus pada belanja rutin serta rasio pertumbuhan pendapatan asli daerah. Indicator ini digunakan dengan mempertimbangkan teori dan kondisi di Indonesia. Penelitian ini sangat penting untuk dilakukan, mengingat diberlakukannya otonomi daerah, Perilaku boros pemerintah daerah yang menguras separuh lebih anggarannya hanya untuk belanja pegawai dikhawatirkan akan mengantarkan pemerintah daerah pada kondisi kebangkrutan. Pembiaran terjadinya rekruitmen pegawai secara terus menerus tanpa mempertimbangkan kemampuan keuangan daerah akan berdampak pada berkurangnya dana untuk membangun fasilitas publik, percepatan pembangunan daerah, penciptaan pelayanan yang berkualitas, dan pemerataan kesejahteran masyarakat, sebagaimana yang telah diamanahkan dalam kebijakan otonomi daerah. Penelitian ini mengukur financial distress suatu pemerintah daerah dari 3 (tiga) kategori yaitu kemandirian keuangan, keselarasan belanja, dan pertumbuhan PAD.            Obyek penelitian ini adalah data laporan keuangan pemerintah daerah yang ada di provinsi Jawa Tengah. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 28. Data dianalisis dengan menggunakan regresi logistic biner.Penelitian ini menemukan hasil bahwa pemerintah daerah di jawa tengah masih mengalami kondisi financial distress dikarenakan perilaku boros masih terjadi dibuktikan dengan besarnya belanja untuk kebutuhan operasional dan kebutuhan gaji pegawai baik belanja langsung maupun belanja tidak langsung sedangkan pembelanjaan infrastruktur dan pelayanan public prosentasinya lebih kecil, disamping itu pemanfaatan asset dan penggalian sumber daya alam juga masih belum maksimal sehingga kesejahteraan masyarakat terasa masih kurang optimal. 
Pengaruh Karakteristik Daerah, Temuan, dan Opini Audit Terhadap Pengungkapan Sukarela ( Studi Empiris pada Website Pemda di Indonesia) Niken Ayu Wulandari; Sulardi Sulardi
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 (970.008 KB) | DOI: 10.26460/ad.v2i1.2477

Abstract

Studi ini bermaksud untuk menemukan bukti empiris pengaruh Intergovernmental Revenue (IR), Indeks Pembangunan Manusia (IPM), temuan, dan opini audit terhadap pengungkapan sukarela pada website Pemda di Indonesia. Populasi penelitian ini adalah pemerintah daerah yang memiliki laporan keuangan dan telah diperiksa oleh BPK pada tahun 2016. Sampel penelitian ini adalah kabupaten/kota di Indonesia. Teknik sampling dalam penelitian adalah purposive sampling dengan metode analisis regresi linier berganda. Hasil studi ini membuktikkan bahwa IR memengaruhi pengungkapan sukarela pada website Pemda secara negatif dan signifikan. IPM dan opini audit memengaruhi pengungkapan sukarela pada website Pemda secara positif dan signifikan, sedangkan temuan audit tidak memengaruhi pengungkapan secara sukarela pada website Pemda. Hasil studi ini dapat digunakan sebagai bahan pertimbangan untuk mengevaluasi kinerja pemerintah daerah terkait dengan pengelolaan website di setiap pemerintah daerah di Indonesia. Selain itu, hasil studi ini dapat digunakan oleh masyarakat sebagai informasi untuk mengetahui kinerja pemerintah daerah yang diungkapakan pada website pemerintah daerah.
PENGARUH PENERBITAN DAN PENEBUSAN OBLIGASI TERHADAP KOEFISIEN RESPON LABA indarti diah palupi
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.166 KB) | DOI: 10.26460/ad.v2i2.2968

Abstract

Penelitian ini bertujuan menganalisis pengaruh penerbitan dan penebusan obligasi sebagai proksi dari default risk terhadap koefisien respon laba. Koefisien respon laba merupakan ukuran besaran abnormal return sebagai respon terhadap laba kejutan (unexpected earning) di sekitar waktu pengumuman laba, sedangkan default risk merupakan resiko kegagalan perusahaan dalam memenuhi kewajiban keuangannya. Penelitian ini menggunakan 48 sampel transaksi penerbitan obligasi dan 37 sampel transaksi penebusan obligasi dari perusahaan-perusahaan yang terdaftar pada Bursa Efek Indonesia.  Pengujian terhadap hipotesis penelitian menggunakan Ordinary Least Square Regression.  Hasil pengujian menunjukkan pengaruh negatif transaksi penerbitan obligasi dan pengaruh positif transaksi penebusan obligasi terhadap koefisien respon laba. Hasil ini sesuai dengan hipotesis bahwa  penerbitan obligasi (bond issue) akan meningkatkan default risk, dan sebaliknya, penebusan kembali obligasi (bond redemption) akan menurunkan default risk. Perusahaan dengan default risk tinggi, memiliki nilai koefisien respon laba rendah, sedangkan perusahaan dengan default risk rendah memiliki nilai koefisien respon laba tinggi. Variabel pengendali yang ditambahkan pada model penelitian yaitu kualitas laba menunjukkan hubungan positif dengan koefisien respon laba.   
Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi Fadli Fendi Malawat
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.421 KB) | DOI: 10.26460/ad.v2i2.2576

Abstract

The objective of this study is to analyze the effect of company’s  ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical  technique  used  is  hierarchical  regression  analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during  years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s  ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This  study  contributes  to  the  theory  of agency  type  II  which  discusses  conflict of interest between  controlling  and  non-controlling shareholders, especially the problem of information asymmetry,  which can be minimized by the role of corporate governance.
PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2011-2016 Sri Ayem; Dessy Dyah Pratama
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.391 KB) | DOI: 10.26460/ad.v2i2.2987

Abstract

This study aims to determine (1) Influence of Economic Growth on capital expenditure in Special Province of Yogyakarta (2) Influence of General Allocation Fund to Capital Expenditure (3) Influence of Special Allocation Fund to Capital Expenditure (4) Influence of Local Original Income to Capital Expenditure (5)  Influence of economic growth, general allocation funds, special allocation funds, and local revenues simultaneously to capital expenditures.This type of research is quantitative research. Data analysis technique use multiple regression test which preceded descriptive statistic, classical assumption test, that is normality test, autikorelasi test, multicollinearity test, and heteroscedasticity test. (1) Result of research indicate that: Economic growth have positive effect not significant to capital expenditure with price t count 2,489 <t table 1,6973 with significant level bigger than (p) = 0,05 that is 0,02 (2) Dana Alokasi The general effect is not significantly to Capital Expenditure with the price t arithmetic 0,146> t table 1.6973 and significant value smaller than 0,05 that is 0,885. (3) Special Allocation Fund has effect not significantly to capital expenditure with price t count 1,671> t table 1.6973 and the value is greater than 0.05 ie 0.508. (4) Local Revenue has positive effect not significantly to capital expenditure t count (PAD) 0,749 <t table 1,6973 and significant value less than 0,05 that is 0,461. (5) economic growth, general allocation funds, special allocation funds, and local revenues simultaneously have a positive and significant impact on modi fi c expenditures with a significance value of <0,05. Keywords: economic growth, general allocation fund, special allocation fund, local revenue, capital expenditure. 
PENGARUH STRUKTUR ASET DAN STRUKTUR MODAL TERHADAP CASH FLOW SHOCK Dewi Kusuma Wardani; Hilda Vivi Christiyanti
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.759 KB) | DOI: 10.26460/ad.v2i2.2583

Abstract

The purpose of this study is to determine the effect of asset structure and capital structure on cash flow shock. This research is classified as causality research. The population of this research is all manufacturing companies listed on the Indonesian Stock Exchange. The sampleS used in this study are 10 companies with five years research period from 2012-2016, so that the sample of research used as many as 50 samples. Data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of this study shows the significance of the asset structure is 0,818 and the capital structure is 0,038. Thus can be interpreted asset structure has no effect on cash flow shock. In contrast, capital structure has a positive effect on the cash flow shockKeywords: Asset Structure, Capital Structure, Cash Flow Shock.

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