Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi.
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<![CDATA[Analisis Tingkat Koneksi Politik Terhadap Tax Avoidance: Perusahaan Manufaktur di BEI Tahun 2015-2019 ]]>
<![CDATA[Kurnia Imanuella]]>;
<![CDATA[Theresia Woro Damayanti]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.499
<![CDATA[Taking into consideration that the highest national income source came from the tax revenue but cannot be neglected, that tax avoidance is one of the determining factors why its operation has not been performed well. Political connections presumed to be one driver of the tax avoidance popularity. This study aimed to investigate the effect of corporate political connection towards tax avoidance. The analysis has used secondary data of manufacturing companies financial statements listed in Indonesia Stock Exchange over the period of 2015-2019. 376 qualified financial statements were processed by using panel data regression analysis through eviews. The result indicates there is a significant association between political connections and tax avoidance behaviour.]]>
<![CDATA[Pemblokiran Pengusaha Ekonomi Digital Atas Cross-Border Transaction Sebagai Upaya Perubahan Skema PPN ]]>
<![CDATA[Otto Abri Pardomuan]]>;
<![CDATA[Suparna Wijaya]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.502
<![CDATA[The digital economy, which has been improving every year, has created various challenges for tax authorities, one of which is to maximize the potential for VAT. This study aims to determine the government's efforts in determining digital service providers domiciled abroad to establish a Permanent Establishment in Indonesia (BUT). Because with a PE, the PPh will become a tax subject and on a VAT basis will be a Taxable Entrepreneur (PKP). The research method used is descriptive qualitative. The results of the study show that digital economy services in Indonesia are an object of VAT and in recent years have been subject to VAT. The scheme for imposing VAT on digital-based service providers who are domiciled abroad is currently ineffective because the tax authorities' authority is very limited in conducting supervision. The government has issued a number of regulations to expand the requirements for determining the status of BUT, but in general the determination of the status of the Permanent Establishment cannot be realized, because it still requires further supporting regulations which have not been regulated until now.]]>
<![CDATA[Tekanan Ketaatan, Pengetahuan, Pengalaman Auditor, dan Audit Judgment ]]>
<![CDATA[Indah Puspawardani]]>;
<![CDATA[David Adechandra Ashecida Pesudo]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.506
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, pengetahuan auditor terhadap audit judgment dengan pengalaman auditor sebagai variabel moderating pada Kantor Inspektorat. Data yang digunakan adalah data primer dengan sumber data yaitu kuesioner yang di sebarkan melalui google form pada Kantor Inspektorat di wilayah di Salatiga, Boyolali, Surakarta, dan Wonogiri. Sampel yang digunakan sejumlah 60 responden. Teknik analisis yang digunakan adalah teknik analisis Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa tekanan ketaatan dan pengetahuan auditor berpengaruh positif terhadap audit judgment. Sedangkan untuk variabel moderating yaitu pengalaman auditor dapat memoderasi variabel tekanan ketaatan. Hasil lain dari penelitian ini menunjukkan bahwa variabel moderasi pengalaman auditor tidak dapat memoderasi pengaruh pengetahuan auditor terhadap audit judgment pada Kantor Inspektorat.]]>
<![CDATA[Pengaruh Dewan Komisaris Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening ]]>
<![CDATA[Abdul Kadir Usry]]>;
<![CDATA[Tutik Arniati]]>;
<![CDATA[Muslichah]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.522
<![CDATA[This study aims to examine the effect of the board of commissioners (BOC) and capital structure on firm value. This research is a quantitative research, the data is processed using SMART-PLS. The population of this research are banking companies. By using purposive sampling technique, 37 banks were obtained as samples. if the period used is 3 years, the total observation is 111. Research findings indicate that BOC has a positive effect on firm value. Furthermore, the BOC has a negative influence on the capital structure. The next finding is that capital structure has a significant negative effect on firm value. Finally, capital structure mediates the effect of BOC on firm value.]]>
<![CDATA[Pengaruh Servqual Terhadap Akuntabilitas Masjid Di Masa Pandemi Covid 19 ]]>
<![CDATA[Muhammad Yusran]]>;
<![CDATA[Jumardi Jumardi]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.528
<![CDATA[ABSTRACT The purpose of this study was to analyze the accountability of mosques based on the quality of service to the community during the Covid 19 pandemic in West Sulawesi Province. The study used a quantitative approach with the purposive sampling technique which was analyzed by multiple regression. Data were obtained using a questionnaire with 188 respondents. The results showed that the servqual variables Professional Skill (X1), Attitudes and Behavior (X2), Accessibility and Flexibility (X3), Realiability and Trustworthiness (X4), Reputation and Credibility (X6) had a significant influence on mosque accountability. Simultaneously, all servqual variables have a significant effect on mosque accountability. While the variable Servqual Recovery (X5) does not have a significant effect on the accountability of the mosque. This is due to the health financial aspect, many administrators or community leaders and the surrounding environment neglect to implement strict health protocols. Many people tend to ignore health prevention and control standards during the Covid-19 pandemic. Key Word: Mosque Accountability, Servqual, Covid 19 Pandemic]]>
<![CDATA[Pengaruh Kesehatan, Tingkat Pendidikan, dan Upah Minimum terhadap Kemiskinan pada Provinsi Jawa Barat Tahun 2019-2020 ]]>
<![CDATA[Nurlaila Maysaroh Chairunnisa]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.530
<![CDATA[This study aims to examine the effect of health, education level, and minimum wage on poverty. The sample in this study was the city and district of West Java Province in 2019-2020. Data analysis in this study used multiple regression. This study found that health had no effect on poverty, education had a significant negative effect on poverty, and the city/district minimum wage had no effect on poverty. Keywords: health, education level, minimum wage, poverty]]>
<![CDATA[Kinerja Keuangan Bank Terhadap Pertumbuhan Laba Pada Bank Umum Syariah Periode 2018-2020 ]]>
<![CDATA[Aniek Murniati]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.560
<![CDATA[The growth performance of the Islamic banking industry has recently recorded an increase, including improvements in terms of non-performing financing (NPF), but sometimes conditions are unstable due to fluctuations in the increase and decrease in the performance of some Islamic banking such as CAR. This study aims to examine the performance of Islamic banks on profit growth. This research was conducted using a quantitative method on the financial statements of Islamic banking registered with the OJK in 2018-2020. The sampling technique used was purposive sampling method. The performance of Islamic banks is measured by the variables of NPF (Non Performing, Financing), FDR (Financing to Deposit Ratio), and CAR (Capital Adequacy Ratio). The results of the study simultaneously show that the variables of non-performing financing (NPF), financing deposit ratio (FDR), capital adequacy ratio (CAR) have a simultaneous effect on the dependent variable, namely profit growth. Partially the variables that affect profit growth are non-performing financing (NPF) and capital adequacy ratio (CAR).]]>
<![CDATA[Pengaruh Jalur Pelaporan Anonim Terhadap Niat Whistleblowing Dengan Moderasi Religiusitas ]]>
<![CDATA[Rosalyn Lakaba]]>;
<![CDATA[David Adechandra Ashedica Pesudo]]>
<![CDATA[ Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i2.507
<![CDATA[Whistleblowing is the exposure of individual or organization fraud committed by members of the organization related to fraud practices within the organization. Whistleblowing considered as an effective way to prevent and detect fraud. This study aims to examine the effect of anonymous report lines toward whistleblowing intentions with religiosity as a moderating variable. This research involves samples form a religion-based private university in Salatiga and a non-religious-based university located in Makassar because the author wants to know whether there is a difference or not. The result of this study showed that a religion-based university, a person’s intentions to do whistleblowing are influenced by the anonymous report lines. Otherwise, at a non-religious-based university, the anonymous report does not affect whistleblowing intentions. However, different from the prediction, this study found that religiosity cannot moderate the anonymous reporting line on whistleblowing intentions, both at religion-based and non-religious-based universities.]]>
<![CDATA[Natural Certainty Contract Dan DPK Terhadap Profitabilitas Melalui Non Performing Financing ]]>
<![CDATA[Dwita Sandra Pratiwi]]>;
<![CDATA[Mochamad Fariz Irianto]]>;
<![CDATA[Supami Wahyu Setiyowati]]>
<![CDATA[ Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i2.527
<![CDATA[In an effort to increase profitability growth, it is necessary to pay attention to the factors that influence it, so that it can encourage Islamic banks to develop for the better. Type quantitative descriptive research. The research population is all BUS registered with OJK in 2015-2019 and a sample of 2 BUS obtained through purposive sampling method. Documentation technique used for data collection. The research results state that ijarah financing, istishna financing, and NPF has a negative and significant effect on ROA. NPF has no effect on ROA. Ijarah financing has no effect on the NPF. Istishna financing and NPF have an effect positive and significant on the NPF. Ijarah financing has no effect on ROA through NPF. Istishna financing and NPF have a negative and significant effect on ROA through NPF]]>
<![CDATA[Analisis Dampak Instrumen Investasi Keuangan Syariah Sebagai Determinan Pertumbuhan Ekonomi Nasional Periode 2013-2020 ]]>
<![CDATA[Saiful Muchlis]]>;
<![CDATA[Munir]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i2.529
<![CDATA[This study aims to analyze the effect of sharia shares, sukuk, and sharia mutual funds on national economic growth in 2013-2020. The research methodology used associative quantitative research using secondary data from sharia shares, sukuk, and sharia mutual funds data obtained from www.ojk.go.id. Meanwhile, data on national economic growth is obtained from www.bps.go.id. The results of this study are sharia stocks have a significant effect on national economic growth, sukuk have a significant effect on national economic growth and sharia mutual funds have no positive effect on national economic growth.]]>
