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INDONESIA
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 173 Documents
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Pengaruh Good Corporate Governance, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba Millana Tasya Tamara; Sri Astuti; Sutoyo Sutoyo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.14009

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh komisaris independen, komite audit, kepemilikan manajerial, profitabilitas, dan ukuran perusahaan terhadap manajemen laba. sumber data dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor property and real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah  analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa komite audit memiliki  pengaruh negatif terhadap manajemen laba, profitabilitas dan ukuran perusahaan memiliki pengaruh positif, sedangkan komisaris independen dan kepemilikan manajerial tidak berpengaruh.
Pengaruh Komisaris Independen, Komite Audit, Board Gender Diversity, dan CSR terhadap Tax Aggressiveness pada Perusahaan Kompas100 Sebelum dan Selama Pandemi Rizki, Aisah Amalia; Rahayu, Dewi Pudji; Larasati, Meita
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18614

Abstract

This study aims to determine the effect of independent commissioner, audit committee, board gender diversity, and CSR on tax aggressiveness The population and sample in this study were KOMPAS100 index companies listed in Indonesian Stock Exchange before and during the Covid-19 pandemic for the 2018-2021 period. The sampling technique of this study was using purposive sampling technique. The number of research samples before the Covid-19 pandemic was 69 samples and during the Covid-19 pandemic was 85 samples. The data analysis technique used in this study is multiple linear regression. Before the Covid-19 pandemic, it was found that independent commissioner, audit committee, board gender diversity, and firm size had no impact on tax aggressiveness, while CSR and leverage had an impact on tax aggressiveness. During the Covid-19 pandemic, it was found that CSR, board gender diversity, leverage, and firm size had no impact on tax aggressiveness, while the independent commissioner and audit committee had an impact on tax aggressiveness.
PENGARUH KINERJA KEUANGAN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN BUMN DI BURSA EFEK INDONESIA Putri Novika Setiawati; Anggita Langgeng Wijaya
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13320

Abstract

Nilai perusahaaan adalah indikator utama kemakmuran pemegang saham perusahaan. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan dan komite audit terhadap nilai perusahaan pada jenis perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan jenis riset berupa pengujian hipotesis. Populasi dalam penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Sampel penelitian diambil dengan metode purposive sampling. Analisis data dilakukan dengan sebuah model regresi linier berganda. Hasil penelitian ini menunjukan bahwa terdapat pengaruh kinerja keuangan terhadap nilai perusahaan sedangkan komite audit tidak berpengaruh terhadap nilai perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Keterbatasan penelitian ini adalah hanya menggunakan satu pengukuran kinerja keuangan dan satu pengukuran corporate governance. Implikasi dari penelitian ini adalah kinerja keuangan yang diukur dengan profitabilitas masih menjadi faktor utama yang menjadi perhatian investor dalam memberikan nilai terhadap perusahaan. 
Faktor-faktor yang mempengaruhi tax avoidance Syahzuni, Barlia Annis; Sari, Desika Fitriana
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17311

Abstract

Kajian dilakukan guna mengetahui keterkaitan leverage, profitabilitas, dan CSR terhadap tax avoidance. Dilakukan pada industri makanan dan minuman terlisting di Bursa Efek Indonesia periode 2018-2021. Dalam kajian ini faktor-faktor independen yang digunakan, leverage, profitabilitas, dan CSR. Dengan pengukuran yang digunakan adalah DER, ROA, dan CSRI berdasarkan Global Reporting Index (GRI). Sedangkan tax avoidance (penghindaran pajak) sebagai faktor dependen, diproksikan oleh effective tax rate (ETR) dikurangi cash effective tax rate (CETR). Bersumber dari 30 perusahaan selama 4 tahun dalam populasi ini, berhasil didapat 15 perusahaan sebagai sampel yang sesuai kriteria, sehingga menghasilkan 60 sampel untuk diteliti. Metode kajian menggunakan analisis regresi linear berganda. Temuan pada kajian ini, yaitu secara parsial profitabilitas berpengaruh terhadap penghindaran pajak, sementara leverage dan CSR tidak.
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
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BEI Mega Hemamalini Fournia Gangga; Agus Wahyudin
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13683

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, research and development, dan ukuran perusahan terhadap agresivitas pajak serta peran profitabilitas dalam memoderasi pengaruh tersebut. Populasi yang digunakan adalah perusahaan manufaktur sektor consumer goods industry yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 dengan jumlah 58 perusahaan. Penentuan sampel menggunakan teknik purposive sampling dan menghasilkan 19 perusahaan dengan 11 data outlier sehingga total unit analisis berjumlah 46. Penelitian ini menggunakan data sekunder berupa laporan keuangan serta menggunakan teknik dokumenter untuk mengumpulkan data penelitian. Teknik analisis data menggunakan analisis regresi moderasi dengan uji selisih nilai mutlak. Hasil penelitian menunjukkan bahwa leverage, research and development, dan ukuran perusahan tidak berpengaruh secara signifikan terhadap agresivitas pajak. Profitabilitas dapat digunakan untuk memoderasi pengaruh ukuran perusahan terhadap agresivitas pajak, namun tidak mampu memoderasi pengaruh antara leverage serta research and development terhadap agresivitas pajak.
Pengaruh variabel keuangan & non-keuangan terhadap financial distress Budianto, Budianto; Setiawan, Doddy
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17942

Abstract

This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern opinion, audit report lag, opinion shopping, the additional state capital, and subsidies). Model testing uses three steps. First, financial ratios (CR, CFO, LEV, GPM, ROA); second, non-financial ratios (GCO, ARL, SHOP, ASC, SUB); and third, all variables at once. This study uses panel data (2011-2020) with a sample size of 50 Indonesian SOEs. Data analysis uses ordinal logistic regression. The first test results show that CR and ROA positively affect financial distress, while LEV and GPM have a negative effect. The second test results show ARL has a negative effect, while SHOP and SUB have a positive effect. Meanwhile, the third test results show LEV, GPM, and ASC have a negative effect, while ROA and SUB have a positive effect. Based on the r-squared and correctly predicted values, the third model test results are better than the first and second models. Statistically, the ability to predict financial distress that combines financial and non-financial ratios is better than models that only use financial and non-financial ratios. Financial ratios are the most consistent predictor of financial distress in terms of significance.
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
The Effect Of Good Corporate Governance And Political Connection On Firm Value (Case Study On Manufacturing Companies Listed On The Indonesia Stock Exchange 2015-2020) Mellia Fitriana; Ade Imam Muslim
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13535

Abstract

This study aims to determine how the influence of good corporate governance and political connections on firm value. To Answer our reserach question, we use 342 observations from manufacturing companies listed on the Indonesian Stock Exchange and multiple regression method. The results of this study indicate that simultaneously good corporate governance and political connection have a significant effect on firm value with a significance level of 0,05. Partially, good corporate governance as proxied by institutional ownership has no effect on firm value. Independent Commissioner has a significant effect on firm value. The Audit Committee has no effect on the value of the company. Partially, Political Connections has no effect on the value of the company. Partially, firm size has no effect on firm value. And partially ROA has an effect on firm value with a significance level of 0,05.

Page 14 of 18 | Total Record : 173

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