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[Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi ]]>
<![CDATA[Tryas Chasbiandani]]>;
<![CDATA[Tri Astuti]]>;
<![CDATA[Sri Ambarwati]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i2.4451
<![CDATA[Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect. Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan. ]]>
<![CDATA[Pengaruh Likuiditas dan Profitabilitas Terhadap Return Saham (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia) ]]>
<![CDATA[Siswadi Sululing]]>;
<![CDATA[Stefany Sandangan]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i1.4681
<![CDATA[ABSTRACTThis study aims to examine the effect of current ratio and return on assets on stock returns. The dependent variable used in this study is stock returns as measured by average stock returns. While the independent variables are current ratio and return on assets. The population in this study was the food and beverage sub-sector company on the Indonesia Stock Exchange in the period of 2012-2016. The sampling technique used in this study is purposive sampling. The analysis technique used in this study was multiple linear regression analysis. The results of the analysis show that the current ratio have a negative effect on the company's stock return. While, return on assets have a positive effect on the company's stock return. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh current ratio dan return on assets terhadap return saham. Variabel dependen yang digunakan dalam penelitian ini adalah return saham yang diukur dengan return saham rata-rata. Sedangkan variabel independen adalah current ratio dan return on assets. Populasi dalam penelitian ini adalah perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia periode 2012 – 2016. Sampel dalam penelitian ini menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa current ratio berpengaruh negatif terhadap return saham perusahaan. Sementara return on asset berpengaruh positif terhadap return saham perusahaan.]]>
<![CDATA[Pengungkapan Lingkungan, Profitabilitas dan Nilai Perusahaan ]]>
<![CDATA[Iwan Setiadi]]>;
<![CDATA[Yumniati Agustina]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i2.5807
<![CDATA[This study aims to examine the effect of environmental disclosures on firm value by using profitability as a moderating variable. The research sample is all companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling, which consisted of 143 companies. The analysis of this study uses moderated regression analysis. The results of this study indicate that environmental disclosure has a positive and significant effect on firm value. Proability strengthens the influence of environmental disclosures on firm value. The more environmental information disclosed by the company, the higher the trust of stakeholders in the company, so as to encourage stakeholders to help and cooperate with companies in earning profits, the increase in profits encourages an increase in the value of the company itself. Keywords: environmental disclosure, profitability, firm value]]>
<![CDATA[Pengaruh Motivasi, Budaya Organisasi dan Sistem Informasi Desa terhadap Kinerja Pemerintah Desa ]]>
<![CDATA[Dwi Sudaryati]]>;
<![CDATA[Sucahyo Heriningsih]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i1.2913
<![CDATA[The objective of this research was to find out the influence of motivation, organizational culture and village information systems on the performance of village government. This research is a quantitative research conducted in Banguntapan District, Bantul Regency. The data were collected by using questionnaires. Respondents in this research are village head and village apparatus. The number of samples in this study is 32. The method of data analysis used is multiple linear regression. The results showed that the Motivation and Information System Village does not affect the Performance of Village Government, while Organizational Culture Influence on Performance of Village Government. This shows that the organizational culture that is formed and there is greatly affect the behavior of members of the organization in carrying out its duties and responsibilities. Good organizational culture will create good village government performance as well.]]>
<![CDATA[Aksesibilitas Permodalan Perbankan bagi Wirausahawan Difabel di D.I Yogyakarta untuk Mewujudkan Ekonomi Inklusi ]]>
<![CDATA[Diska Arliena Hafni]]>;
<![CDATA[Fitri Maulidah Rahmawati]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i2.3629
<![CDATA[This study aims to determine the opportunities and challenges faced by diffable entrepreneurs in accessing banking capital. In addition, it is also to find out the extent to which the role of banks provides access to capital for diffable entrepreneurs. The study was a descriptive qualitative study involving blind and disabled disabled entrepreneurs who were members of Persatuan Tuna Netra Indonesia (PERTUNI) DIY, Persatuan Penyandang Disabilitas Indonesia (PPDI) DIY area and Ojek Difa DIY motorcycle taxi. Data collection uses interview, observation and documentation methods. Data analysis is done by collecting data, reducing data, presenting data (data display), and drawing conclusions. The results showed that only a small proportion of blind diffable entrepreneurs had interacted with the banking sector, the rest preferred to interact with other financial institutions such as cooperatives established by PERTUNI and BMT. They chose this because banking services were considered to be quite complicated or lacking in access for blind diffable entrepreneurs. On the other hand, disabled entrepreneurs have often interacted with banking and there are no significant problems in the process of lending bank capital. However, both the disabled and forced entrepreneurs hope there will be an increase in services for diffable entrepreneurs primarily in terms of facilities and infrastructure as well as more diffable-friendly banking service products.Keywords: accesisbility of banking capital, diffable entrepreneurs, economic inclusion ]]>
<![CDATA[Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Novita Febriany]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i1.3971
<![CDATA[ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.]]>
<![CDATA[Kebijakan Perlakuan Piutang Bermasalah pada Koperasi Simpan Pinjam Artha Tunggal Makmur ]]>
<![CDATA[Eka Amelia Puri Prahesti]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i2.4646
<![CDATA[ABSTRAKKoperasi simpan pinjam adalah salah satu koperasi dimana paling dominan yang digunakan masyarakat saat ini. Pinjaman kredit adalah salah satu sarana dimana masyarakat mengunakan untuk mengelola dan merupakan tambahan modal untuk usaha yang dimiliki.Seiring berjalannya waktu tidak menutup kemungkinan jika usaha masyarakat mengalami penurunan hasil. Dari hal tersebut maka akan timbul ketidaklancaran dan keterlambattan pembayaran kredit/ pembayaran pinjaman. Ini lah resiko pinjaman kredit bagi koperasi.Kerugian ini adalah kerugian dari keterlambatan pembayaran pinjaman khusus untuk hal ini adalah Koperasi Simpan Pinjam Artha Tunggal Makmur. Untuk menangani kasus keterlambatan pinjaman pihak koperasi menggunakan beberapa cara yakni Reschedulling, Reconditioning,Restructuring dan penghapusbukuan pinjaman.Tujuan dari penelitian ini yakni dapat mengetahui bagaimana kebijakan yang diterapkan Koperasi Simpan Pinjam Artha Tunggal Makmur dalam perlakuan piutang dan bagaimana standar penanganan yang dilakukan koperasi untuk menangani pinjaman bermasalah dan juga memberikan suatu hasil untuk mengajukan penghapusbukuan yang masih belum diterapkan. Ruang lingkup penelitian ni adalah profil dari Koperasi Simpan Pinjam Artha Tunggal Makmur dan kebijakan perlakuan piutang. Metode yang digunakan adalah wawancara langsung kepada manager,pembukuan dan pihak lapangan koperasi dan mengamati langsung dalam penanganan pinjaman bermasalah pada Koperasi Simpan Pinjam Artha Tunggal Makmur dan juga melakuan pengumpulan data dari berbagai sumber. Metode yang digunakan dalam penelitian ini adalah metode diskriptif kualitatif yakni suatu pembahasan yang dilakukan secara sistematis, berdasarkan fakta dan akurat salah objek yangn tengah diteliti.Penelitian ini membandingkan dalam sebelum dan sesudah diadakannya penghapusbukuan pinjaman bermasalah yang menjelaskan mengenai dampak yang berhubungan dengan koperasi. Hal ini ditujukan untuk mengajukan kebijakan penghapusbukuan kepada pihak pengurus koperasi untuk menerapkannya kebijakan tersebut agar tidak menambah buruk perputaran piutabg. Dan sebagai saran untuk Koperasi Simpan Pinjam Artha Tunggal Makmur agar meerapkan kebijakan penghapusbukan dan segera melakukan penanganan pinjaman bermasalah agar tidak ada lagi pinjaman pinjaman bermasalah yang dapat mmpengaruhi kinerja dan sisa hasil usaha koperasi. Kata Kunci : penanganan pinjaman bermasalah, perputaran piutang ABSTRACT Savings and loan cooperatives are one of the most dominant cooperatives used by the community today. Credit loans are one of the means by which the community uses to manage and is an additional capital for the business they have. As time goes on it does not rule out if the business community experiences a decline in yield. From this, there will be irregularities and negligence of credit payments / loan payments. This is the risk of credit loans for cooperatives. This loss is the loss from the late payment of special loans for this matter is the Savings and Loan Cooperative Artha Tunggal Makmur. To deal with cases of delay in loans the cooperative uses several methods, namely rescheduling, reconditioning, restructuring and loan write-offs.The purpose of this study is to find out how the policies implemented by the Savings and Loan Cooperative of Artha Tunggal Makmur in the treatment of accounts receivable and how the standard of handling carried out by cooperatives to deal with problem loans and also provide a result to submit write-offs that have not yet been implemented. The scope of this research is the profile of the Artha Tunggal Makmur Savings and Credit Cooperative and the policy on the treatment of accounts receivable. The methods used are direct interviews with managers, bookkeeping and cooperative field parties and observe directly in handling problem loans at the Savings and Loan Cooperative at Artha Tunggal Makmur and also collect data from various sources. The method used in this study is a qualitative descriptive method that is a discussion carried out systematically, based on facts and accurate wrong objects that are being studied.This study compares in before and after the holding of problematic loan write-offs that explained the impacts associated with cooperatives. This is intended to submit a written-off policy to the cooperative management to implement the policy so as not to add bad credit. And as a suggestion for the Savings and Loan Cooperative of Artha Tunggal Makmur to implement an abolition policy and immediately handle problem loans so that there are no more problem loans that can affect the performance and the remaining results of the cooperative effort. Keywords: handling problem loans, receivable turnover]]>
<![CDATA[Analisis Perbedaan Abnormal Return Sebelum dan Sesudah Pengumuman Jakarta Islamic Index ]]>
<![CDATA[Edi Setiyawan]]>;
<![CDATA[Ari Kristin Prasetyoningrum]]>;
<![CDATA[Dessy Noor Farida]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i1.3980
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis perbedaan rata-rata abnormal return pada saham JII sebelum dan sesudah peristiwa masuk JII, dan sebelum dan sesudah peristiwa keluar JII pada periode 2012 sampai dengan 2017. Penelitian ini menggunakan event study dengan melakukan pengamatan terhadap rata-rata abnormal return saham selama 7 hari sebelum (pre event), hari peristiwa event date, dan 7 hari setelah (post event) peristiwa pengumuman perubahan komposisi JII periode 2012 sampai 2017. Penelitian ini menggunakan data sekunder. Data yang digunakan dalam penelitian ini meliputi harga penutupan saham harian dan nilai penutupan JII. Expected return menggunakan model market-adjtusted-model. Sedangkan sampel yang digunakan adalah saham-saham yang termasuk dalam daftar JII pada Bursa Efek Indonesia. Hasil penelitian menunjukkan uji statistik terhadap abnormal return selama periode peristiwa tidak ditemukannya rata-rata abnormal return yang signifikan pada peristiwa masuk dan keluarnya saham-saham pada JII . Hal ini mengindikasikan bahwa kondisi pasar sudah efisien bentuk setengah kuat, investor tidak bisa mendapatkan abnormal return dengan memanfaatkan informasi baru yang ada, dimana sudah tidak terjadi asimetris informasi, terlihat dari reaksi investor pada t0 dan t+1 baik itu pada saham yang masuk dan saham yang keluar JII walaupun terdapat kebocoran informasi pada t-1 sudah ada reaksi investor.]]>
<![CDATA[Pengaruh Ukuran Dewan Komisaris, Gender Diversity pada Dewan, dan Kualitas Auditor Eksternal terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) ]]>
<![CDATA[Desi Ambarsari]]>;
<![CDATA[Dudi Pratomo]]>;
<![CDATA[Kurnia Kurnia]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v17i2.3809
<![CDATA[This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017. In addition, to analyze the effect simultaneously and partially between board of commissioner size, gender diversity in boards, and external auditor quality against tax aggressiveness in property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.The analytical method used is descriptive statistical test and panel data regression analysis using Eviews version 10. The technique of selecting the sample used is purposive sampling and obtained 28 property and real estate companies with a period of research for five years in 2013-2017 so obtained 140 units sample in this research.The results of this study also show that simultaneously the Board of Commissioners Size, Gender Diversity on the Board, and the Quality of External Auditors influence Tax Aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Partially Gender Diversity on the Board has a negative effect on Tax Aggressiveness, while Board of Commissioners Size and External Auditor Quality have no effect.Keywords: Tax Aggressiveness, Board of Commissioner Size, Gender Diversity in Boards, External Auditor Quality]]>
<![CDATA[Pengaruh Penyesuaian Nilai Jual Objek Pajak (NJOP) Terhadap Kemauan Membayar Pajak Bumi dan Bangunan di Kota Palembang ]]>
<![CDATA[Weny Putri]]>;
<![CDATA[Feby Astrid Kesaulya]]>;
<![CDATA[Khairunnisa Khairunnisa]]>
<![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.v18i2.7599
<![CDATA[This study aims to determine the effect of adjusting the Sales Value of Taxable Objects which is the basis for the imposition of Property Tax (PBB) in Palembang on the willingness of taxpayers to pay PBB. The analysis used is Regression. The results showed that there was an effect of the NJOP adjustments to the taxpayer's willingness to pay taxes. The people feel that they are not too charged with the tariff increase and are still willing to pay the tax. Moreover, tax is protected by law that make taxpayers have to continue paying taxes in accordance with the tax debt stated in the Property Tax Assessment Letter]]>
