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Jurnal Kajian Akuntansi
Published by Universitas Swadaya Gunung Jati
ISSN : 25799975     EISSN : 25799991     DOI : http://dx.doi.org/10.33603/jka
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Kajian Akuntansi adalah jurnal yang diterbitkan oleh Lembaga Penelitian Universitas Swadaya Gunung Jati. Jurnal Kajian Akuntansi diterbitkan dalam bentuk print and online (Open Journal System) pada tahun 2017. Jurnal Kajian Akuntansi menerbitkan artikel naskah dua kali setahun (Juni dan Desember). Ada 16 artikel setiap volume. Topik artikel mencakup Akuntansi Keuangan, Akuntansi Syariah, Keuangan, Sistem Informasi Akuntansi, Audit, Akuntansi Perilaku, Akuntansi Manajemen, Perpajakan, Tata Kelola Perusahaan, Akuntansi Pendidikan, Akuntansi Sektor Publik, Akuntansi Lingkungan dan Akuntansi Etika dengan mengacu pada standar dan prosedur penelitian ilmiah yang ditetapkan oleh dewan editorial untuk publikasi. Artikel naskah dapat berasal dari peneliti, akademisi, praktisi, dosen, mahasiswa dan pengamat akuntansi lainnya yang tertarik dalam penelitian di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 241 Documents
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Implementasi Sistem Keuangan Desa dan Kualitas Laporan Keuangan Pemerintah Desa di Kabupaten Kuningan Puspasari, Oktaviani Rita; Purnama, Dendi
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1719

Abstract

AbstractThis study aims to determine the effect of the implementation of drop financial system (siskeudes) towards the quality of dorp financial statements, while there is competency of human resources variables, data quality, top management support, system quality, and information technology utilization as moderating variables. The population in this study were 361 villages in Kuningan area, while 190 villages being as a sample which drawn by using purposive sampling method and slovin formula used on determining sample size. The data analysis technique in this study used moderation regression analysis. The  results show that the competence of human resources (HR) and utilization of information technology strengthen the influence of drop financial system implementation towards the quality of financial reports, while the data quality variable, top management support, and system quality did not strengthen the influence of drop financial systems implementation towards the quality of drop financial statement .Keywords: Siskeudes implementation; Financial statement quality. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem keuangan desa (siskeudes) terhadap kualitas laporan keuangan pemerintah desa, dimana terdapat variabel kompetensi SDM, kualitas data, dukungan manajemen puncak, kualitas sistem dan pemanfaatan teknologi informasi sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah seluruh desa yang berada diwilayah kabupaten kuningan sebanyak 361 desa, sedangkan sampel yang diambil sebanyak 190 desa yang penarikannya dilakukan dengan metode purposive sampling, serta menggunakan rumus slovin dalam menentukan ukuran sampel. Teknik analisis data dalam penelitian ini menggunakan analisis regresi moderasi. Hasil pengujian menunjukkan bahwa kompetensi sumber daya manusia (SDM) dan pemanfaataan teknologi informasi memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan, sedangkan variabel kualitas data, dukungan manajemen puncak dan kualitas sistem tidak memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan pemerintah desa.Kata  Kunci: Implementasi  siskeudes, Kualitas laporan  keuangan.
Pengaruh Inflasi, Wajib Pajak, dan Surat Paksa terhadap Penerimaan KPP Pratama Cirebon Dewi, Novi Purnama; Mahadianto, Mohammad Yudi; Mardi, Mardi
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1743

Abstract

AbstractThis research was conducted on the KPP Pratama Cirebon in the period 2014-2016. This research aims to test the influence of the inflation rate, the number of registered taxpayers and publishing letters against the forced acceptance of the income tax. The research method used is the method of descriptive with the quantitative approach. The sample used as many as 35 of the data selected by the method of saturated samples.  The statistical test used was multiple linear regression analysis, classical assumptions, test hypotheses and coefficients of determination. The research used SPSS statistics version 23 for windows. The results of this research show the inflation rate, the number of registered taxpayers and publishing the letter had no effect against the forced acceptance of the income tax.Keywords: Inflation; Forced publication; Receipt of income tax.AbstrakPenelitian ini dilakukan pada KPP Pratama Cirebon pada periode 2014-2016. Penelitian ini bertujuan untuk menguji pengaruh tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa terhadap penerimaan pajak penghasilan. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Sampel yang diguanakan sebanyak 35 data yag dipilih dengan metode sampel jenuh. Pengujian statistik yang digunakan adalah analisis regresi linear berganda, uji asumsi klasik, uji hipotesis dan koefisien determinasi. Penelitian ini menggunakan bantuan program SPSS versi statistics 23 for windows. Hasil penelitian ini menunjukkan tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa tidak berpengaruh terhadap penerimaan pajak penghasilan. katakunci : Inflasi.; Penerbitan surat paksa; Penerimaan Pajak Penghasilan.
Penerapan Penyusunan Laporan Keuangan Yayasan Berdasarkan PSAK 45 Anand, Dev
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1745

Abstract

AbstractNonprofit organizations in Indonesia today have not prioritized financial management systems in accordance with applicable standards, but still tend to emphasize the quality of program priorities. Whereas the financial statements which are the result of the financial management system are the tools of accountability for the management of resources managed by management, and are used as a means of controlling and evaluating managerial and organizational performance. The purpose of this study is to apply financial accounting standards for non-profit organizations in Indonesia based on Statement of Financial Accounting Standards (PSAK) No. 45. This research uses descriptive - qualitative method, which is a method that is carried out by collecting data, and analyzing data to get a clear picture of the problems or phenomenon. The data collection techniques in this study are field surveys, unstructured interviews and literature studies. This study provides solutions, recommendations and directions for the preparation of the Financial Report of the Hajjah Roestilah Foundation, so this study will create a new shape of Hajjah Roestilah's Financial Statements that are in accordance with the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No. 45. The expected final result of this study is a new financial statements that can be used as an accurate source of information for decision makers.Keywords: Non-profit organization, PSAK No. 45, financial statements, accountability AbstrakOrganisasi nirlaba di Indonesia dewasa ini belum memprioritaskan sistem pengelolaan keuangan sesuai dengan standar yang berlaku,namun masih mengedepankan terhadap prioritas keunggulan program yang dijalankan. Padahal laporan keuangan yang merupakan hasil dari sistem pengelolaan keuangan merupakan alat pertanggungjawaban atas pengelolaan sumber daya yang dikelola oleh manajemen, dan digunakan sebagai alat pengendali serta sebagai alat evaluasi kinerja manajerial dan organisasi. Tujuan dari penelitian ini adalah untukmenerapkan standar akuntansi keuangan yang berlaku pada organisasi nirlaba sejalan dengan PSAK No. 45. Penelitian menggunakan metode deskriptif kualitatif yaitu metode yang dilakukan dengan cara mengumpulkan data-data, serta menganalisa data yang nantinya akan memperoleh kejelasan mengenai permasalah yang diteliti. Tehnik pengumpulan data dalam penelitian ini menggunakan survei lapangan,wawancara tidak tersruktur dan studi kepustakaan. Penelitian ini memberikan solusi, rekomendasi serta arahan terhadap  penyusunan Laporan Keuangan Yayasan Hajjah Roestilah, agar Laporan Keuangan tersebut sesuai dengan ketentuan yang tertuang di PSAK No. 45, sehingga Laporan keuangan tersebut dapat digunakan sebagai sumber informasi yang akurat bagi para pengambil keputusan.Kata kunci: Organisasi nirlaba, PSAK No. 45, laporan keuangan, pertanggungjawaban
Kinerja Perusahaan dan Struktur Kepemilikan: Dampak terhadap Pengungkapan Lingkungan Ermaya, Husnah Nur laela; Mashuri, Ayunita
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1746

Abstract

AbstractThis study aims to determine the effect of financial performance, environmental performance and institutional ownership on disclosure of environmental information that is controlled by leverage. The independent variable in this study is a financial performance by measuring the company's ability to generate profits based on certain share capital, environmental performance as measured by PROPER, and institutional ownership as measured by the percentage of institutional ownership in a company. The disclosure of environmental information as the dependent variable is measured by GRI4 and the controlling variable is leverage measured by comparing the total amount of debt with total equity. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. Sampling in this study uses purposive sampling and the total sample obtained per year is 15 companies. The results of this study indicate that financial performance has an insignificant influence on the disclosure of environmental information while environmental performance and institutional ownership have a significant influence on the disclosure of environmental information.Keywords: Disclosure of environmental information; Financial performance;, Environmental performance; institutional ownership; Leverage AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, kinerja lingkungan dan kepemilikan institusional terhadap pengungkapan informasi lingkungan yang dikendalikan oleh leverage.Variabel independen dalam penelitian ini adalah kinerja keuangan dengan mengukur kemampuan perusahaan untuk menghasilkan laba berdasarkan modal saham tertentu, kinerja lingkungan yang diukur dengan PROPER, dan kepemilikan institusional yang diukur dengan persentase kepemilikan institusional dalam suatu perusahaan. Pengungkapan informasi lingkungan sebagai variabel dependen diukur dengan GRI4 dan variabel pengendali adalah leverage yang diukur dengan membandingkan jumlah total utang dengan total ekuitas. Populasi dalam penelitian ini adalah semua perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2017. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan total sampel yang diperoleh per tahun adalah 15 perusahaan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan memiliki pengaruh yang tidak signifikan terhadap pengungkapan informasi lingkungan sementara kinerja lingkungan dan kepemilikan institusional memiliki pengaruh yang signifikan terhadap pengungkapan informasi lingkungan.Kata kunci: Pengungkapan informasi lingkungan; Kinerja keuangan; Kinerja lingkungan; Kepemilikan institusional; Leverage
Faktor-faktor yang Mempengaruhi Audit Judgment: Studi Empiris Big Four di Jakarta Riantono, Ignatius Edward
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1747

Abstract

AbstractThis study aims to examine the effect of the complexity of audit assignments, audit work experience, perceptions of auditor professional ethics, audit skills, and gender differences in audit judgment both partially and simultaneously. The data used in this study is the primary data. Data obtained through a questionnaire that was answered in full by respondents from KAP The Big Four in Jakarta in 2015. The sampling method used was purposive sampling. The research method used is regression analysis multiple linear processed with SPSS 20.0 for windows with level of significance of 5%. The results of this study indicate that partially there are 3 variables that can influence audit judgment namely audit work experience, perceptions of auditor professional ethics, and gender differences as well as simultaneously complexity of audit assignments, audit work experience, perception of professional ethics auditors, audit skills, and gender differences, can influence audits judgment.Keywords: Experience; Perceptions of professional ethics; Skills; Gender difference; Judgment AbstrakPenelitian ini bertujuan untuk menguji pengaruh kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika profesional auditor, kemahiran audit, dan perbedaan gender terhadap audit judgment baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh melalui kuesioner yang dijawab lengkap oleh responden dari KAP The Big Four di Jakarta pada tahun 2015. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode penelitian yang digunakan adalah analisis regresi linear berganda yang diolah dengan SPSS 20.0 for windows dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat 3 variabel yang dapat mempengaruhi audit judgment yaitu pengalaman kerja audit, persepsi etika profesional auditor, dan perbedaan gender serta secara simultan kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika professional auditor, kemahiran audit, dan perbedaan gender, dapat mempengaruhi audit judgment.Kata kunci: Pengalaman kerja; Persepsi etika profesional; Kemahiran; Perbedaan gender; Audit judgment
Penentuan Pertumbuhan Laba Perusahaan Property dan Real Estate di Bursa Efek Indonesia Hasanah, Ade Fitriyatun; Jubaedah, Siti; Astuti, Apri Dwi
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1754

Abstract

AbstractThis research aims to analyze the effect of Debt to Equity Ratio, Total Asset Tunover and Net Profit Margin to the profit growth at the company's Property and Real Estate were listed on the Indonesian stock (idx) of the period of 2014-2017. Research methodology used quantitative method. The population in this research is the entire Property and Real Estate companies were listed on the Indonesian stock exchange (idx) of the period 2014-2017. Data retrieval as samples in this study using a purposive sampling. Total company which provided the samples are 31 companies sectors of Property and Real Estate. The data of the secondary data obtained from the financial reports 31 sectors of the Property and Real Estate were listed on the Indonesian stock exchange (BEI) in 2014-2017. A method of data analysis in this study using multiple linear regression and classic assumption test includes testing of descriptive statistics test, normality test, multicollonierity test, autocorrelation test and heteroskedastisitas test. Hypotesis testing is carried out using statistical test t. The result of this research showed that there are net profit margin affect on profit growth (p-value 0,032Ë‚0,05), while debt to equity ratio not effect on profit growth (p-value 0,563˃0,05), and total asset turnover not effect on profit growth (p-value 0,139˃0,05)Keywords: Profit growth; Debt to equity ratio; Total asset aurnover, Net profit margin.AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio, Total Asset Turnover dan Net Profit Margin terhadap Pertumbuhan Laba pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Pengambilan data sebagai sampel dalam penelitian ini menggunakan purposive sampling. Total perusahaan yang dijadikan sampel adalah 31 perusahaan sektor property dan real estate. Data yang diperoleh dari data sekunder laporan keuangan 31 perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 sampai dengan 2017. Metode analisis data dalam penelitian ini menggunakan regresi linear berganda dan uji asumsi klasik meliputi uji statistik deskriptif, uji normalitas, uji multikolonieritas, uji autokorelasi dan uji heteroskedastisitas. Pengujian hipotesis dilakukan dengan menggunakan uji statistik t. Hasil penelitian ini menunjukkan bahwa net profit margin berpengaruh terhadap pertumbuhan laba (p-value 0,032Ë‚0,05), sedangkan debt to equity ratio tidak berpengaruh terhadap pertumbuhan laba (p-value 0,563˃0,05) dan total asset turnover tidak berpengaruh terhadap pertumbuhan laba (p-value 0,139˃0,05).Kata kunci: Pertumbuhan laba, Debt to equity ratio, Total asset turnover, Net profit margin.
Pengaruh Kepemilikan Manajerial dan Effective Tax Rate terhadap Kebijakan Dividen dengan Likuiditas sebagai Variabel Moderating Putri, Nurul Rahmawati; Irawati, Wiwit
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.1971

Abstract

This study aims to determine the effect of Managerial Ownership, Effective Tax Rate on Dividend Policy with Liquidity as a moderating variable. Data collection is done on the Indonesia Stock Exchange through the website www.idx.co.id. This type of research is quantitative research. The sampling technique in this research was purposive sampling, with criteria for manufacturing companies listed on the Indonesia Stock Exchange (BEI) for five consecutive years, which produced 13 companies. The data analysis model used was Moderated Regression Analysis (MRA). The results of this study indicate that Managerial Ownership partially has no significant effect on Dividend Policy, the Effective Tax Rate partially has no significant effect on Dividend Policy, Liquidity does not moderate the Effect of Managerial Ownership on Dividend Policy and Liquidity successfully modifies the effect of Effective Tax Rate on Dividend Policy. According to the results of multiple linear regression tests Managerial Ownership and Effective Tax Rates simultaneously have no effect on Dividend PolicyKeywords: Managerial ownership; Effective tax rate; Liquidity; Dividend policy
Pengaruh Maturity, Peringkat Obligasi, dan Debt to Equity Ratio terhadap Yield to Maturity Obligasi Dayanti, Novi; Janiman, Janiman
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2030

Abstract

Bonds are a long-term contract in which the borrower agrees to make interest and principal payments on the due date. Bonds offer a yield (rate of return) for investors. One measure of the yields most often used by investors in investing is yield to maturity. Yield to maturity is the compounded rate of return that investors will receive if they buy bonds at current market prices and hold the bonds to maturity.The purpose of this research is to analyze the influence of maturity, bond rating and debt to equity ratio on yield to maturity of corporate bonds. This research is a basic research using associative method with quantitative approach The research population is all corporate bonds are listed  on BEI in 2014-2017. Sample selection in this research using purposive sampling method. The sample used in this research is 30 companies with the number of bonds issued as many as 87 bonds for the year 2014-2017. Data analysis method used in this research is multiple linear regression analysis with hypothesis testing using SPSS 23 for windows program. The results shows that maturity and bond rating affect the yield to maturity of bonds  while debt to equity ratio does not affect yield to maturity of bonds. Suggestions for further research is adding to the researchers period and adding other variables that may affect the yield to maturity of bonds.
Pengaruh Sanksi Perpajakan dan Self Assessment System terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) Sundari, Sundari
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2114

Abstract

Tax evasion, is an act of illegal tax evasion, tax evasion is done to minimize the amount of tax payable by way of breaking the law and not in accordance with the legislation in force. This research aims to analyze the effect of tax sanctions and self assessment system against taxpayer perceptions about tax evasion in the Office of the tax palayanan pratama Indramayu. Determination of the sample in this research was conducted using the formula slovin, and obtained 100 respondents as samples. The data used is the taxpayer data registered on the KPP Pratama Indramayu in 2017. Data analysis method used in this research is by using multiple linear regression. Before using regression analysis, then performed a classic assumption test first, which includes test normality test, multikolonieritas test, and heteroskedastisitas. Testing in this study performed using SPSS software version 23 for windows. The results of this research show that the sanctions affect taxation taxpayer perceptions about tax evasion, while the self assessment system does not have an effect on the perception of taxpayers about tax evasion.Keywords: Tax sanctions; Self assessment system; Tax Evasion
Analisis Penerimaan Pengguna E-Filing Menggunakan Model Unified Theory Acceptance and Use of Technology (UTAUT) Saragih, Arfah Habib; Septamia, Nadhirotul Ulfa
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.2129

Abstract

E-filing is form of modern tax administration as one of the way to improve community service using the improvement of technologies. E-filing has purposes to give an easy service for individual taxpayer submitting tax return and also to improve the individual taxpayer compliance to report Individual Annual Income Tax Returns. However, e-filing is not used by all individual taxpayers yet. It is shown by the decrease number of compliance level of Annual Income Tax Return report. This research is to acknowledge user acceptance of e-filing using Unified Theory Acceptance and Use of Technology (UTAUT) Model. Research method is using an descriptive quantitative approach with a purposive sampling technique. The sample was used 150 respondents with a survey using a questionnaire. The significant results is shown by the effect of performance expectancy to behavioral intention and behavioral intention to use behavioral. The weak effects is shown by the correlation berween effort expectancy to behavioral intention.Keywords: E-Filing; Individual Tax Retur; Individual Taxpayer; UTAUT

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