Kompartemen : Jurnal Ilmiah Akuntansi
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.
Articles
173 Documents
<![CDATA[Determinasi Audit Report Lag ]]>
<![CDATA[Dwi Anjani]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Sarwenda Biduri]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v18i1.4112
<![CDATA[This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock Exchange during the period 2011-2015.The population of this research are the LQ-45 companies listed in Indonesia Stock Exchange during the period 2011-2015. Sampling method using purposive sampling and obtain 15 companies. Data collection method used is the documentation. The analysis used is multiple linear regression analysis to test the hypothesis. The results shows that Auditor Switching and Opini Going Concern does not effect to Audit Report Lag partially, but Profit or Loss of current year and Company Size gave negative effect on Audit Report Lag partially. Auditor Switching, Opini Going Concern, Profit or Loss in year going and Company Size gave significant effect on Audit Report Lag simultaneously.]]>
<![CDATA[Pengaruh Corporate Social Responsibility dengan Causing Branding dan Venture Philanthropy Terhadap Profitability ]]>
<![CDATA[Febiana Sulasti]]>;
<![CDATA[Sidik Bakhtiar]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v18i2.7696
<![CDATA[Tujuan dari penelitian ini untuk mengukur pengaruh terhadap profitabilitas. Metode pengumpulan data dengan menganalisi laporan keuangan terkait dengan Corporate Social Responbillitiy dengan Cause Branding dan Venture Phillanthrophy terhadap profitabilitas. Dalam perhitungan Corporate Social Responbillitiy dengan Cause Branding dan Venture Phillanthrophy menggunakan Fungsi sosial terhadap profitabilitas dengan menghitung dana zakat dan Qard. Untuk CSR ber sub cause branding menggunakan Fungsi Edukasi yaitu berupa Corporate Social Marketing (CSM). Data diambil dari laporan keuangan tahunan 14 Bank Umum Syariah (BUS) selama 4 tahun (2015-2018). Teknik analisis yang digunakan adalah statistik deskriptif dan regresi linier berganda. Rasio Pelaksanaan Fungsi Sosial dan Rasio Edukasi sebagai variabel independen diuji pengaruhnya terhadap Return on Asset (ROA) sebagai variabel dependen setelah sebelumnya dilakukan analisis deskriptif pada masing-masing variabel tersebut.]]>
<![CDATA[Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018 ]]>
<![CDATA[Firda Alia Mayasari]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v18i1.6812
<![CDATA[This study focuses on the purpose of analyzing the effect of the Islamicity Performance Index which will be proxied by the Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio and Islamic Income VS Non-Islamic Income Ratio on the profitability of Islamic Commercial Banks in Indonesia. This study uses 7 samples of Islamic commercial banks in Indonesia using the annual financial statements from the period 2014-2018. The sample in this study was selected using the Purposive Sampling Method. While the method used for data analysis in this study uses the Common Effect Model analysis panel data regression. The results of the analysis in this study indicate that the profit sharing ratio, equitable distribution ratio, and Islamic Income vs. non-Islamic Income variables have no effect on Return on Assets (ROA). As for the zakat variable Performing ratio has a positive and significant effect on Return on Assets (ROA).Keywords: Islamicity Performance Index, Profitability.]]>
<![CDATA[Determinan Kepatuhan Wajib Pajak Muslim untuk Membayarkan Pajak ]]>
<![CDATA[Agung Andriono]]>;
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v18i2.7524
<![CDATA[Tujuan Penelitian ini adalah untuk menganalisis pengaruh pengetahuan zakat sebagai pengurang penghasilan kena pajak dan tingkat pendapatan terhadap kepatuhan wajib pajak Muslim. Populasi dalam penelitian ini adalah wajib pajak yang berada di Kabupaten Bantul. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan kriteria (1) wajib pajak Muslim di kabupaten Bantul, (2) wajib pajak yang memiliki nomor pokok wajib pajak, serta (3) wajib pajak yang menjalankan usaha atau pekerjaan bebas. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan secara langsung kepada responden yang memenuhi kriteria. Kuesioner yang terkumpul dalam penelitian ini berjumlah 36 kuesioner. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan alat SPSS. Penelitian ini memperoleh hasil bahwa kepatuhan wajib pajak Muslim dipengaruhi oleh tingkat pendapatan. Sedangkan, pengetahuan zakat sebagai pengurang penghasilan kena pajak tidak berpengaruh terhadap kepatuhan wajib pajak Muslim]]>
<![CDATA[Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan dan Leverage Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) ]]>
<![CDATA[Afrizal Tahar]]>;
<![CDATA[Dewi Rachmawati]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v18i1.6342
<![CDATA[Penelitian ini dilakukan untuk menguji pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan, dan Leverage terhadap Penghindaran Pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Penelitian ini menggunakan 108 perusahaan sebagai sampel yang dipilih dengan metode purposive sampling. Data dalam penelitian ini didapat dari beberapa sumber seperti seperti laporan tahunan dan summary of financial statement perusahaan yang menjadi sampel penelitian, yang diperoleh dari database Bursa Efek Indonesia (BEI) dan www.idx.co.id. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional, proporsi dewan komisaris independen, kualitas audit, komite audit, tanggung jawab sosial perusahaan, dan leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak.]]>
<![CDATA[Pengaruh Profitabilitas, Kepemilikan Institusional dan Kinerja Lingkungan Terhadap Islamic Social Reporting ]]>
<![CDATA[Afriana Dwi Widyanti]]>;
<![CDATA[Nadia Cilarisinta]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v18i2.7700
<![CDATA[Penelitian ini dilakukan untuk menguji pengaruh profitabilitas, kepemilikan institusional, dan kinerja lingkungan Bank Umum Syariah terhadap pengungkapan Islamic Social Reporting (ISR) pada perbankan syariah di Indonesia. Sampel yang digunakan adalah Bank Umum Syariah di Indonesia yang menerbitkan laporan tahunan dari periode 2016-2018 sebanyak 33 laporan tahunan dari 11 Bank Umum Syariah . Teknik untuk menguji hipotesis adalah analisis regresi linear berganda dengan menggunakan program SPSS IBM Statistics 26. Hasil pengujian menunjukkan bahwa profitabilitas, kepemilikan institusional, dan kinerja lingkungan secara parsial tidak berpengaruh terhadap pengungkapan ISR.Analisis lebih lanjut dilakukan untuk menguji pengaruh seluruh variabel terhadap masing-masing tema dalam indeks ISR. Hasil analisis ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap Islamic Social Reporting (ISR) , kepemilikan institusional berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR), kinerja lingkungan tidak berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR).Kata kunci :Islamic Social Reporting, Profitabilitas, kepemilikan institusional, kinerja lingkungan.]]>
<![CDATA[Karakteristik Individu, Motivasi dan Kinerja Pelaksana Operasional BUM Desa ]]>
<![CDATA[Sucahyo Heriningsih]]>;
<![CDATA[Lita Yulita Fitriyani]]>;
<![CDATA[Dwi Sudaryati]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v18i1.6947
<![CDATA[This study aims to determine the effect of individual characteristics and motivation on the performance of BUM Desa operational operators in Bantul Regency. This study uses a survey method that is data collected using a questionnaire. Populations in this study were operational operators of BUM Desa in Bantul Regency as many as 82 people, and the selected sample of 54 people. The sampling method uses a convenience sampling method. The collected data is then analyzed using multiple linear regression analysis methods. The results showed that the work experience and motivation affect the performance of BUM Desa, while gender, education and age did not affect the performance of BUM Desa. This shows that education and age do not guarantee a person's ability to carry out their duties and obligations. The results of this study are expected to be considered by the Village Government in preparing Human Resources to manage the BUM Desa. If BUM Desa is managed by the right Human Resources, has qualified capabilities and appropriate qualifications, then BUMDes can run according to the plans that have been made.]]>
<![CDATA[PENGARUH PENGETAHUAN PASAR MODAL, PERSEPSI RISIKO INVESTASI, PENGGUNAAN TEKNOLOGI TERHADAP PERILAKU MAHASISWA BERINVESTASI DI PASAR MODAL (Studi Empiris pada Galeri Investasi di Purwokerto) ]]>
<![CDATA[Gede Ari Slamet Suaputra]]>;
<![CDATA[Irianing Suparlinah]]>;
<![CDATA[Sujono Sujono]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v19i1.11225
<![CDATA[This study aims to determine and analize effect of capital market knowledge, risk investment perception and use of technology towards the student’s investing behavior in the capital market. The population is the student’s who are members of the Investment Gallery Universitas Jenderal Soedirman and Islamic Investment Gallery Universitas Muhammadiyah Purwokerto. The sampling method used is purposive sampling. The data sample was obtained as many as 143 respondents. The result of this research indicates that capital market knowledge has a positive impact to the student’s investing behavior in the capital market, risk investment perception and use of technology have no impact to the student’s investing behavior in the capital market. Implication of the research is the most basic student’s must have as the investor. Investors need a basic understanding of the capital market, stocks as an investment in the capital market and rate of returns. Knowledge will support skills in analyzing, choosing and making a decision.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2019) ]]>
<![CDATA[Robi Ridhayatul Gaos]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v19i1.11218
<![CDATA[This study aims to find empirical evidence of the influence of corporate governance and firm size on financial distress. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was purposive sampling and obtained a sample of 40 samples that met the criteria. The data analysis technique used is multiple regression analysis. The financial distress criteria in this study measured using the Z-score in Altman's financial distress prediction model. Based on the study results, it can be concluded that managerial ownership, the board of commissioners, and the audit committee have no effect on financial distress, while the board of directors has a positive and significant effect on financial distress and firm size has a negative and significant effect on financial distress.]]>
<![CDATA[Pengaruh Market to Book Value of Equity, Debt to Equity Ratio dan Dividend Payout Ratio terhadap Net Profit Margin dimoderasi Jumlah Dewan Komisaris ]]>
<![CDATA[Ainun Jariah]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v19i1.11228
<![CDATA[Financial performance an analysis carried out to see the extent which a company has financial implementation rules. The financial performance really depends on manages the company's finances and carries out the activities, therefore is required improve its ability to manage. Financial performance can be achieved by implementing financial management which involves the completion of important decisions taken by the company, investment and funding decisions, dividend policies. To implement financial decisions properly requires the role of good corporate governance. Research aims to determine the effect of market to book value of equity (MVE/BE), debt to equity ratio (DER), and dividend payout ratio (DPR), partially or simultaneously on net profit margin (NPM) and numbers of commissioners as moderating. By multiple linear regression analysis and moderation, the results MVE/BVE and DER have a significant effect on NPM and number of commissioners. MVE/BVE, DER, and DPR simultaneously a significant effect on NPM and number of commissioners. Number of commissioners moderates the effect of DPR on NPM.]]>
