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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 197 Documents
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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Empiris pada Provinsi D.I Yogyaarta tahun 2008-2013) Titi Yuli Astuti; Sunarto Sunarto
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS Teguh Erawati; Andrea Meylita Widyasti Parera
Jurnal Akuntansi Vol 5 No 1 (2017): JURNAL AKUNTANSI VOL. 5 NO. 1 JUNI 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimed to examine the effect of awareness of taxpayers, tax penalties, tax knowledge, and service tax authorities on tax compliance and building earth. The sampling technique in this study using a convenience sampling (convenience sampling) to 110 taxpayer earth and office buildings in the Department of Revenue, Finance and Asset Management Area (DPPKAD) Yogyakarta that meet the criteria. The data used are primary data through questionnaires, which contain a respondent's answers. Analysis of the data in this study using descriptive analysis and multiple linear regression analysis. The first hypothesis: awareness taxpayer positive effect on tax compliance on land and buildings, both: tax penalty positive effect on tax compliance on land and buildings, three: knowledge of taxation positive effect on tax compliance on land and buildings, a fourth: the service tax authorities positive effect on tax compliance and building earth. The fourth hypothesis can be proved by the results of the study showed that awareness of taxpayers, tax penalties, tax knowledge, and service fiskus positive effect on tax compliance and building earth. Keywords: Awareness of taxpayers, tax penalties, tax knowledge, Service tax authorities, taxpayers Compliance
PENGARUH EARNING PER SHARE (EPS), UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011) Sukma Mindra; Teguh Erawati
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study discusses the value of the company and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2011. The purpose of this research is to determine whether the Earning Per Share (EPS), Company Size, Profitability and Leverage have an influence on company value. This study was built with five hypotheses, namely (1) Earning Per Share (EPS) has a positive effect on company value. (2) Company size has a positive impact on company value. (3) Profitability has a positive effect on company value. (4) Leverage has a negative effect on company value. The type of data in this study is secondary data. The samples in this study using purposive sampling method and method polled. Companies sampled as many as 45 of the 136 companies listed on the Indonesia Stock Exchange during the period 2009-2011. This research is quantitative, and statistical testing using multiple linear regression. By using regression analysis, it can be seen that the variable Earning Per Share (EPS), Company Size, Profitability and Leverage simultaneously have a significant influence on firm value. Partial test results, Firm Size and Profitability positive and significant impact on company value. Earning Per Share (EPS) and Leverage has a negative and significant impact on company value. Keywords: Earning Per Share (EPS), Company Size, Profitability, Leverage, Corporate Value.
TAX AMNESTY Suyanto Suyanto; Pasca Putri Lopian Ayu Intansari; Supeni Endahjati
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Questionnaires are processed a total of 41 questionnaires. Results from this study is the perception Taxpayer positive effect on tax compliance. Based on test results, the obtained value of t arithmetic amounted to 3.244 higher than the t value is 1.6829 with a significance value of 0.002, thus Ha supported. Keyword: Tax Amnesty Program, Taxpayer’s Complience.
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI DAERAH ISTIMEWA YOGYAKARTA Ana Choirun Nisa; Andri Waskita Aji
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research is aimed to know the influence of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance in the Special Region of Yogyakarta. This research uses purposive sampling and survey methods with questionnaires. Questionnaires distributions to 100 respondents. The respondents of this research are taxpayer sespecially business owners who are in the business districtand have stickers of Sensus Pajak Nasional. Data analysis was performed using multiple linear regression analysis with SPSS 19 for windows. The results of this research indicated that perception of Sensus Pajak Nasional have a positive and significant influence on taxpayer's complience, knowledge of taxation laws tax awareness have a positive and significant influence on taxpayer's complience. The magnitude of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance to explain tax compliance is 83,3%, while the remaining 16,7% explained by other variables not examined in this research. Keyword: the perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness, taxpayer's compliance
CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Indonesia di Indeks LQ45 Tahun 2010-2014) Halim Dedy Perdana; Rizzky Pradana Putra; Sri Murni
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Purpose - The purpose of this study was to examine the effect of corporate governance on the financial performance of the company. Corporate governance is measured using a proxy board size, independent board, and managerial ownership. While the company's financial performance is measured using the Return On Equity (ROE). Design / methodology / approach - The samples are companies included in the index LQ45 in 2010-2014 that have met the study criteria. The sample is determined by purposive sampling method with a total sample of 21 companies. This study uses multiple linear analyses to analyze influence of independent variables on the dependent variable. Findings - The results of this study indicate that the independent board has a positive influence on the financial performance of the company, while managerial ownership has a negative effect on the financial performance of the company. On the other hand, this study did not find any influence of board size on the financial performance of the company. Originality / value - This study examines whether the company's financial performance can be explained by determinants the same as those used in other similar studies. The results of the study indicate only independent board has positive effects on the company's financial performance. Keywords: corporate governance, ROE, financial firm performance
PENGARUH ALOKASI PAJAK ANTAR PERIODE, PERSISTENSI LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEITahun 2012-2016) Reza Ardianti
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to describe (1) the effect of inter-period tax allocations on earning quality, (2) the effect of earnings persistence on earning quality, (3) the effect of profitability on earning quality, and (4) the effect of liquidity on earning quality. This study classified as a causative research. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in periode 2012 to 2016. Sample was determined by purposive sampling, there are 49 manufacturing companies. The data is secondary. Data was collected by IDX: www.idx.co.id and obtained from the website: www.yahoofinance.com. Analysis of the data was use as multiple linear regression by the R square, F test, t test, and the classical assumption test of normality test, multicollinearity test, and heteroscedasticity test. The results that (1) inter-period tax allocations is not effect the quality of earningwith level significant 0,127 and β is 0,005,(2) earnings persistence is not effect the quality of earning with level significant 0,514 and β is 0,000, (3) the profitability is significant positive on the earning quality with level significant 0,001 and β is 0,001, and (4) the liquidity is significant negative on the earning quality with level significant 0,006 and β is -0,002. Keyword: Earning quality, inter-period tax aloocations, earnings persistence, profitability, liquidity
FAKTOR-FAKTOR YANG MEMENGARUHI PERUBAHAN ALOKASI BELANJA MODAL Filma Ayu Dian Palupi
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The aim of this study is to examine and find scientific evidence about the impact into changing in original local government revenue, general allocation grant, special allocation fund, and unspent funds toward the changing in the allocation of capital expenditure on regencies in Indonesia. The sample of this study are the regencies in Indonesia taken by purposive sampling method. The analysis method that appropriate in this study is multiple linier regressions. The result of the data test proves that the changing of original local government revenue does not affect in the changing of capital expenditure allocation, the changing of general allocation grant negatively affected the changing of capital expenditure allocation, the changing of special allocation fund has positive effect to the changing of capital expenditure allocation, and the changing of unspent funds have positive effect to the changing of capital expenditure allocation. The conclusion of this study can be used as a reference in making a budget in order to achieve an effective and efficient budget, and can optimize the potential of the region, especially for public services. This study differs from prior research which using only local government budget changes in the same year without involving the realization.Keywords: Original Local Government Revenue, General Allocation Grant, Special Allocation Fund, unspent funds, and Capital Expenditure
pengaruh penerapan efiling terhadap kepatuhan wajib pajak dalam menyampaikan SPT tahunan dengan kepuasan kualitas pelayanan sebagai variabel intervening Rita Ratna sari; Teguh Erawati
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire (Primer) which is distributed to the Taxpayer using efiling program in Gunungkidul area. The population of this study is Individual Taxpayers who use efiling in the area of gunungkidul. The sample used in this study were 70 respondents. This research uses analytical path. The results of this study indicate that (1) Application of E-Filling System has a significant effect on service quality satisfaction. This is proven through simple linear regression analysis obtained by R Square value of 0.791, which can be interpreted that the effect of E-Filling System Implementation on Taxpayer Compliance is 79.1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.(2) satisfaction of service quality have a significant effect to taxpayer compliance this is proven through simple linear regression analysis obtained R Square value equal to 0,501 which can be interpreted that the influence of satisfaction of service quality to Taxpayer Compliance is 50,1%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05. (3) the application of efiling affect taxpayer compliance significantly influence taxpayer compliance. This is evidenced through simple linear regression analysis obtained R Square value of 0.462 which means that the efiling program to the satisfaction of service quality 46,2%. The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05(4) efiling program has an effect on compliance through service quality. This is proven through simple linear regression analysis obtained R Square value of 0.560 This shows the efiling program affect taxpayer compliance through service quality satisfaction of 56.0% The result of the statistical t test yields a significance value smaller than the significant level of 0.000 <0.05.
Pengungkapan Akuntansi Sumber Daya Manusia dan Kinerja Keuangan Perusahaan Sri Suranta; Faiz Alafi S.
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study is to empirically examine about the correlation between human resource accounting disclosure and the Company’s financial performance. The human resource accounting disclosure is measured by using an index that developed by Syed Mamun (Bangladesh) that consists 16 items. Meanwhile the company’s financial performance is proxied by Return on Asset (ROA), Asset Turn Over (ATO), and Market to Book Value (MBV). This Study is using secondary data that are insurance and financial company who listed in Indonesia Stock exchange at 2013-2015. The final sample in this study are 69 companies. The method that used in sample choosing is purposive sampling. The analytical methods that used consist descriptive analysis to determine the description of the research data, test of normality to determine the normality of data and the linearity test to show the linearity of data, and Pearson Product Moment correlation test that used to test the hypotheses in this study. The result of this study show that human resource accounting disclosure in Indonesia is classified high than other developing country, sucs as Bangladesh, Nigeria and India. The result of correlation testing show that human resource accounting disclosure has a positive correlation on ROA, ATO, and MBV. Keywords: human resource accounting disclosure, financial performance

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