cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Erik Nugraha
Contact Email
erik.nugraha23@gmail.com
Phone
-
Journal Mail Official
sukadwilinda@gmail.com
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Published by Universitas Sangga Buana
ISSN : 25411691     EISSN : 25991876     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal SIKAP (Information Systems, Finance, Auditing And Taxation is a journal that is managed and published by Accounting Study Program Faculty of Economics Sangga Buana University - YPKP which contains research and thought of scholars in the field of Accounting Science both academics and practitioners. Journal SIKAP (Information Systems, Finance, Auditing And Taxation) published periodically twice a year in October and April.
Arjuna Subject : -
Articles 148 Documents
 11   12   13   14   15 
ANALISIS TEKANAN EKSTERNAL, KETIDAKEFEKTIFAN PENGAWASAN, DAN KARAKTERISTIK INDUSTRI DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Sukiati , Wiwin; Marcela , Luisa; Gustirani, Indri; Dwijayanti , Rima
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

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

Abstract

This study aims to examine the influence of external pressure, ineffective monitoring, and industry conditions on financial statement fraud. The research utilizes secondary data in the form of annual financial reports of companies, which are accessible through the Indonesia Stock Exchange (IDX) website, covering the period from 2020 to 2022. The population consists of 79 manufacturing companies in the basic and chemical industry sector. The sampling method employed is purposive sampling, resulting in a final sample of 23 manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange. Financial statement fraud is measured using the Beneish M-Score, and the analytical technique applied is multiple linear regression. The analysis is conducted using EViews 12 software.
PENGARUH EFIKASI DIRI, SKEPTISISME PROFESSIONAL DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI DI KAP KOTA BANDUNG) Ruseka, Fahmi Damarjati; Ismail, Muhammad Taofik; Handayani, Wuri; Hidayat, Syarief
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

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

Abstract

The number of cases that befell accounting firm in Indonesia caused by the poor quality of the audit report results have an impact on the loss of public confidence in the results provided by the accounting firm. This study was conducted to determine the variables of self-efficacy, professional skepticism and audit fees on the quality of audits conducted at Accounting Firm in Bandung. The population in this study were 155 people from 9 Public Accounting Firms with stratified sampling technique. The results show that the variables of self-efficacy, professional skepticism and audit fees have an effect on audit quality at Accounting Firm in Bandung City.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN Nadyani, Vera; Surya Fauzia Pertami, Yuli
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

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

Abstract

The existence of Covid-19 has made all companies, especially the property and real estate company sub-sector, experience a very visible decline, especially on the demand side, so that in the research year there were several companies that received a going concern audit opinion. This study aims to determine the effect of liquidity and solvency on going concern audit opinion. The population in this study were 85 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Sampling was carried out using purposive sampling technique and resulted in 20 companies with a total of 100 data samples / observations. This study uses quantitative research methods with descriptive approaches and associative analysis. The analysis method used is descriptive statistical analysis and logistic regression analysis using SPSS Statistic 26 software. The results of the study indicate that partially liquidity has a significant effect on going concern audit opinion and solvency has no effect on going concern audit opinion. While simultaneously liquidity and solvency have a significant effect on going concern audit opinion. The Coefficient of Determination shows that the independent variable has an influence of 23%.
PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP RETURN ON EQUITY Muhamad Padilah , Piki; Handayani, Wuri; Rustandi, Bambang; Suryo, Medianto
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 1 (2025): Oktober
Publisher : Universitas Sangga Buana

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

Abstract

The purpose of this study is to determine, analyze, and describe the influence of environmental performance and environmental costs on return on equity. The type of approach in this study is a quantitative approach. This study sample uses a purposive sampling method obtained as many as 15 companies in basic materials companies listed on the Indonesia Stock Exchange for the period 2021-2023 (45 observations). The data used is secondary data. The analytical method used is Panel Data Regression Analysis with the help of the EViews 12 application. The results of the study indicate that partially the environmental performance variable has no effect on return on equity and environmental costs affect return on equity. And simultaneously there is a significant influence between environmental performance and environmental costs on return on equity.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Novia Dwi Martha , Sanky; Putri Kusuma Wardini, Anggi; Sukiati, Wiwin; Dwijayanti, Rima
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 1 (2025): Oktober
Publisher : Universitas Sangga Buana

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

Abstract

This study analyzes the effect of Corporate Social Responsibility (CSR) and company size on financial performance as proxied by Return on Assets (ROA). The study employs a quantitative approach using panel data regression on companies included in the LQ45 index listed on the Indonesia Stock Exchange during the 2019–2022 period. The results indicate that CSR does not have a significant effect on financial performance, while company size has a significant effect. Simultaneously, CSR and company size have a significant effect on financial performance. The coefficient of determination shows that 19.3% of financial performance variation is explained by the independent variables, while the remaining 80.7% is explained by other factors outside the model
PENGARUH GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Vanduwinata , Yuliana; Nugraha, Erik; Sukadwilinda, Sukadwilinda; Gustirani, Indri
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 1 (2025): Oktober
Publisher : Universitas Sangga Buana

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

Abstract

This study aims to test and analyze the influence of Green Accounting on profitability in mining and agricultural companies listed on the Indonesia Stock Exchange. The sample in this study uses a purposive sampling method, data was obtained from 16 mining and agricultural companies in the 2019-2021 period. This research method uses a panel data approach, namely the Random Effects Model. Data processing in this study uses Eviews 12. Based on the results of data processing, the data showed a significant negative influence between the Green Accounting variable (X) on Profit (Y). The causes of these negative impacts may involve additional investment in environmentally friendly practices, compliance with stringent environmental regulations, and additional operational costs associated with environmental conservation efforts
ANALISIS EFEKTIVITAS DEPOSITO DALAM MENINGKATKAN EFEKTIVITAS PELAPORAN PPH PASAL 23 Permata Sari , Raisha; Ansori, Surya; Leviany, Tevi; Herawati, Hetti
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 1 (2025): Oktober
Publisher : Universitas Sangga Buana

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

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis efektivitas deposito dalam meningkatkan efektivitas pelaporan PPh Pasal 23. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Jumlah penduduk dalam penelitian ini adalah seluruh pajak yang disetorkan dan dilaporkan oleh Kantor Imigrasi TPI Bandung Kelas I periode 2022-2023. Sampel dalam penelitian ini adalah seluruh PPh pasal 23 yang disetorkan dan dilaporkan oleh Kantor Imigrasi TPI Kelas I Bandung periode 2022-2023. Proses pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah Data Sekunder. Teknik analisis data yang digunakan adalah regresi linier berganda pada perangkat lunak IBM SPSS Statistics versi 20. Hasil penelitian menunjukkan bahwa variabel efektivitas deposito memiliki pengaruh positif dan signifikan terhadap efektivitas pelaporan
PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuliyanti, Gita; Surya Fauzia Pertami , Yuli; Taofik Ismail, Muhammad; Damardjati Ruseka, Fahmi
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 1 (2025): Oktober
Publisher : Universitas Sangga Buana

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

Abstract

This study aims to analyze and test the influence of Enterprise Risk Management disclosure on company value. Using purposive sampling techniques, ninety-one manufacturing companies listed on the Indonesia Stock Exchange (2019-2021) were selected as samples in this study. We used panel data regression to test the effect of Enterprise Risk Management disclosures on Company value. The results of the study show that the disclosure of Enterprise Risk Management has a positive and significant effect on the Company's value by 36.88%.

Page 15 of 15 | Total Record : 148

 11   12   13   14   15 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 10 No 1 (2025): Oktober Vol 9 No 2 (2025): April Vol 9 No 1 (2024): Oktober Vol 8 No 2 (2024): April Vol 8 No 1 (2023): Oktober Vol 7, No 2 (2023): April Vol 7 No 2 (2023): April Vol 7, No 1 (2022): Oktober Vol 6, No 2 (2022): April Vol 6, No 1 (2021): Oktober Vol 5 No 2 (2021): April Vol 5, No 2 (2021): April Vol 5, No 1 (2020): Oktober Vol 4, No 2 (2020): April Vol 4, No 1 (2019): Oktober Vol 3, No 2 (2019): April Vol 3, No 1 (2018): Oktober Vol 2, No 2 (2018): April Vol 2, No 1 (2017): Oktober Vol 1, No 2 (2017): April Vol 1, No 1 (2016): Oktober More Issue