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Kompartemen : Jurnal Ilmiah Akuntansi
Published by Universitas Muhammadiyah Purwokerto
ISSN : 16931084     EISSN : 25798928     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.
Arjuna Subject : -
Articles 11 Documents
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Search results for , issue "KOMPARTEMEN, Vol. 21 No.1, Maret 2023" : 11 Documents clear
Pengaruh Kepemilikan Institusional, Komite Audit, dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon Angelina, Angelina; Handoko, Jesica
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15834

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kepemilikan institusional, komite audit, dan kinerja lingkungan terhadap pengungkapan emisi karbon pada perusahaan manufaktur. Untuk mengukur seluas apa pengungkapan emisi karbon pada tiap perusahaan, digunakan checklist yang telah dikembangkan berdasarkan lembar permintaan informasi yang diberikan oleh proyek pengungkapan emisi karbon (CDP). Jenis penelitian ini digolongkan pada penelitian kuantitatif dengan pengujian hipotesis. Jenis data yang digunakan adalah data kuantitatif dan kualitatif berupa laporan tahunan yang diperoleh dari www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama 4 tahun berturut-turut yakni dari tahun 2017 sampai dengan tahun 2020. Sedangkan sampel penelitian ditentukan dengan metode purposive sampling, total 148 sampel. Hasil penelitian ini menunjukkan bahwa variabel kepemilikan institusional dan komite audit berpengaruh positif terhadap pengungkapan emisi karbon. Variabel kinerja lingkungan berpengaruh negatif terhadap pengungkapan emisi karbon.
Faktor yang Mempengaruhi Fee Based Income Pada Kelompok Bank Berdasarkan Modal Inti (KBMI) 4 Sugiyarti, Listya; Sutandijo, Sutandijo; Fatiha, Verenika Hafiza
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.16674

Abstract

This study aims to determine the effect of third-party funds, electronic banking and foreign exchange transactions on fee-based income at KBMI 4 banks. This type of research is quantitative research with a period of 4 years (Quarterly). Data comes from quarterly financial reports and banking company performance presentation reports with saturated sampling technique. Total samples is 4 bank with 56 observation data. Data analysis used panel data regression analysis with the fixed effect model selected and data testing tool using the Eviews version 12 application. The results obtained in this study were third-party funds, electronic banking and foreign exchange transactions affect fee-based income simultaneously. Third-party funds have no effect on fee-based income with a negative direction, electronic banking has an influence on fee-based income with a positive direction, foreign exchange transactions have an influence on fee-based income with a negative direction.
The Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research Cahyono, Suham; Daniel, Debby Ratna
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15451

Abstract

ABSTRACTThis study aims to investigate the dominance of research with the paradigm of positivism in accounting, especially research related to the internal function of audit. The dominant paradigm in accounting research to date is the positivist paradigm. In internal audit, all things are not only seen from the facts that are on the surface and concluded directly from the existing data, but also must understand the meaning contained on it. Therefore, it is necessary to have another paradigm that contradicts positivism and covers its limitations. Anti-positivist paradigms, that are interpretivism, radical humanist, radical structuralist, critical, and postmodernist paradigm, should be widely used in internal audit research. The anti-positivism paradigm raises the heterogeneity of the mainstream paradigm which has a positive impact on the development of internal audit research.Keyword: Paradigma Positivism, Internal Audit, Qualitative Research Method
Pengaruh Kesadaran, Pengetahuan Perpajakan, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Sleman Nugrahani, Risma; Suryaningrum, Sri
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.16736

Abstract

Penelitian bertujuan untuk menguji dan menganalisa pengaruh kesadaran wajib pajak, pengetahuan perpajakan, pelayanan fiskus, dan sanksi pajak terhadap kepatuhan wajib pajak. Teknik pengumpulan data dalam penelitian ini menggunakan data primer berupa kuesioner dengan metode incidental sampling. Populasi penelitian ini yaitu semua wajib pajak orang pribadi yang terdaftar di KPP Pratama Sleman, jumlah sampel sebesar 100 wajib pajak. Teknik analisis data yang digunakan yaitu uji normalitas, uji regresi linier berganda, dan uji hipotesis yang diuji menggunakan SPSS. Berdasarkan hasil pengujian yang telah dilakukan diperoleh kesimpulan bahwa kesadaran wajib pajak, pelayanan fiskus, dan sanksi pajak berpengaruh, namun pengetahuan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak.
Are risk management disclosures relevant to firm's profitability? A Tanzanian case Mwenda, Beny; ibrahim, magwana
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15313

Abstract

This research investigated the relevance of risk management disclosures on firm’s profitability in Tanzania. Risk Management Disclosures (RMD) were measured using a disclosure index adopted from the Tanzania’s Capital Market Securities Act (CMSA) regulations while firms' profitability was represented by Return on Equity (ROE) and Return on Assets (ROA). A quantitative research approach was used, secondary data was collected from the annual reports of firms listed on the Dar es Salaam Stock Exchange (DSE) for the period ranging from 2010 to 2021.   Panel regression modeling was used to estimate the parameters in this study. Results demonstrated that Risk Management Disclosure (RMD) was relevant to firm’s profitability since it had a significant and positive effect on ROA and ROE. Based on this, the research draws the conclusion that risk management disclosures are important as they assisted Tanzanian businesses to become more profitable. We recommend firms to include more risk management-related information in their annual reports for the benefit of users of financial statements. The study contributes to the existing body of knowledge by by adding new variables to the existing models
Pengaruh Debt Covenant, Company Growth, Invesment Opportunity Set dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Riani, Desmy; N.A. Rumiasih, N.A. Rumiasih; Ratnawati, Dini; Maulani, Denia
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15511

Abstract

The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange in the 2016-2021 period. The determination of the sample uses the purposive sampling method, which is a sampling method based on predetermined criteria. The technical data analysis used is descriptive statistical analysis and multiple linear regression analysis using Eviews 12. The result of this study is that the data shows that partially company growth has a positive and significant effect, the investment opportunity set has no negative and significant impact. The debt covenant and dividend payout ratio have no effect and are not significant to accounting conservatism. And simultaneously independent variables are influential and significantly absorb accounting conservatism.
Understanding Using Of Audit Software By Auditor With Unified Theory Of Acceptance And Use Of Technology Construct Lestara Permana, Gusi Putu; Anggi Puspitadewi, Made Ayu
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.16807

Abstract

The purpose of this research is to find out about how the acceptance of audit software by auditor. This research used Public Accountant Firm in Bali as the location there are 17 Firm. The sample in this study was 95 respondents based on purposive sampling technique with the calculation of the Lemeshow formula. The type of data in this study is quantitative data uses primary data sources that collected using a questionnaire. The analytical technique used is Structural Equation Modeling using Partial Least Square (SEM PLS). The results show that the auditors at the Public Accountant Firm in Bali can accept the use of audit software well which is based on the UTAUT model. UTAUT, namely performance expectancy, expectation of a more optimal performance by utilizing technology. Although aspects of social influence and voluntariness of use are not able to influence the acceptance of audit software for auditors at the Public Accountant Firm in Bali.
Manajemen Laba dan Keterbacaan Laporan Tahunan di Indonesia Tandrawan, Patricia Phoebe; Wynne, Wynne; Rinaningsih, Rinaningsih; Yuliati, Retno
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15332

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba terhadap keterbacaan laporan tahunan dengan menggunakan manajemen laba akrual dan Gunning Fog Index sebagai proksinya. Sampel penelitian menggunakan perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020 sebanyak 319 perusahaan dengan jumlah observasi sebanyak 1.595. Hasil penelitian menunjukkan bahwa manajemen laba dengan Modified Jones Model dan Kothari Model tidak memiliki hubungan signifikan terhadap keterbacaan laporan tahunan. Suatu laporan tahunan mudah atau sulit dipahami tidak dipengaruhi oleh manajemen laba yang dilakukan oleh perusahan. Dalam penelitian ini bagi manajemen diharapkan dapat memberikan pengetahuan untuk perusahaan mengenai tingkat keterbacaan laporan tahunan perusahaan, sedangkan untuk peneliti selanjutnya menunjukkan bahwa tingkat manajemen laba yang semakin tinggi tidak mempengaruhi tingkat keterbacaan laporan tahunan yang sulit dipahami.
Analisis Rasio Likuditas, Solvabilitas, Aktivitas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Ningsih, Ana Mardiana; hardiwinoto, hardiwinoto; ridwan, mohammad; putri, anindya p.r.z
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15829

Abstract

The power to manifest profits to a company is considered to be the key to success in creating good decisions about  a company's financial performance. This current research aims to empirically prove the relationship between liquidity ratios, solvency, activity, profitability, and financial performance. The objective of this study is to statistically show whether liquidity, solvency, activity and profitability affects financial performance. This research uses secondary data that is obtained from food and beverage companies' financial reports that are listed from the Indonesian Stock Exchange between 2019-2021 time period. Determinants are analyzed using multiple linear regression methods using SPSS ver.26. The results of this research proves that solvency and activities affect financial performance, while liquidity and profitability do not affect financial performance. The difference between this study and previous research by Rumina and Desy (2021) is the addition of independent variables, namely solvency and activity variables.
Determinan Terjadinya Kecurangan (Fraud) pada Pengelolaan Dana Desa (Studi Pada Pemerintah Desa Kab. Semarang) Widyastuti, Emy; Sari, Dwi Noviana
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15390

Abstract

Sebagai sebuah lembaga yang melayani masyarakat, pemerintah desa berkewajiban untuk mempertanggungjawabkan keuangan negara yang dikelolanya. Namun berdasarkan data, masih banyak ditemui praktik kecurangan (fraud) yang terjadi dalam pemerintahan desa. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi terjadinya kecurangan (fraud) dalam pengelolaan dana pemerintahan desa. Analisis data dilakukan melalui regresi linier berganda. Data penelitian berupa data primer melalui instrumen kuisioner dengan convenience sampling sebagai teknik yang digunakan dalam pengambilan sampel penelitian. Secara parsial hasilnya menunjukkan variabel penyajian laporan keuangan desa dan pengendalian internal tidak berpengaruh terhadap terjadinya kecurangan (fraud). Sedangkan budaya etis organisasi dan religiusitas berpengaruh negatif terhadap terjadinya kecurangan (fraud).

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