JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Articles
223 Documents
<![CDATA[The Influence of Corporate Social Responsibility to Corporate Financial Performance ]]>
<![CDATA[Jeanet Christanty Evans]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306548
<![CDATA[This paper examines the relationship between corporate social responsibility and financial performance in Indonesian non-financial companies through stakeholder’s pressures. The researcher has chosen the Indonesia context as one of the world’s developing countries and it has undergone many changes over a short period of time in terms of economic, environmental and social changes. Purposive sampling was used to collect data relating to CSR and financial performance, tested by used regression model and generate mixed result. This paper contributes to the accounting literature by providing evidence from Indonesia that perceived the level of CSR in annual reports can have an influence on level of financial performance by stakeholder’s pressure.]]>
<![CDATA[The Effect of Company Size on Profit Management ]]>
<![CDATA[Astri Linasmi]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306550
<![CDATA[The purpose of this study was to determine the effect of firm size on earnings management. The population in this study is the Indonesian Stock Exchange listed company in 2010-2014. The final sample was obtained 418 companies or 1.887 firm-year observation. The sample was selected using purposive sampling technique with some criteria. Research hypotheses were tested by multiple linear regression analysis. Based on test results, it was found that the financial leverage variable has a significant and positive impact to earnings management. The limitations of this research was only five years the company's data, does not include other variables that have a significant effect, as well as research using data of public companies.]]>
<![CDATA[The Effect of Human Resources Competence and Application of Regional Financial Accounting Systems on Quality of Financial Report ]]>
<![CDATA[Synthia Synthia]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306555
<![CDATA[This research conducted to determine the effect of human resources competencies and application of financial accounting system on the quality of financial reports showing. Mechanical determination of sample using purposive sampling technique with a total sample of 165 people. The type of data used are primary data. Methods of data collection is done by questionnaire. Data using multiple regression analysis. The results indicate that the competence of human resources, financial accounting system application have a significant positive effect on the quality of the financial statements.]]>
<![CDATA[Pengaruh Sistem Pengendalian Manajemen pada Perilaku Disfungsional (Survei pada BUMN Kategori Industri Strategis di Indonesia Tahun 2015-2016) ]]>
<![CDATA[Karsam Karsam]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306095
<![CDATA[The objective of this study is to analyse the influence organization culture to management control systems and its impact to dysfunctional behavior. The study was conducted on twelve (12) state-owned enterprises strategic industries (BUMNIS) in Indonesia on 2015-2016 year. This study is hypothesis testing research with 12 samples that selected based on criteria survey method explanation, the data sources obtained from respondents consisting of top management, the board of directors and the internal control unit 60 (sixty) people (at response rate100%). Quitionaire sent by reseacher visiting. Analysis of data using structural equation modelling (SEM) with PLS approach. The results showed there is influence organization culture to management control systems and dysfunctional behavior.]]>
<![CDATA[Pengaruh Perputaran Modal Kerja, Perputaran Aset dan Efektivitas Penggunaan Dana terhadap Laba Bersih ]]>
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306110
<![CDATA[Profit is one of the information contained in the financial statements of a company that is very important for the internal and external parties to make a decision. There are three decisions taken by the financial management, namely investment decisions, spending decisions or funding (financing decision), and the policy of distribution of dividends to shareholders (devident policy). Investment and financing decision can be found reflection in the balance sheet. Fund is one financial concept common to refer to the resources realized by the company. Effective use of funds can be determined by using financial ratio is the ratio of the activity. Which includes ativitas ratio is the ratio of working capital turnover, fixed asset turnover ratio, and the ratio of total asset turnover. Banking company is a company engaged in the financial sector, type of research is descriptive quantitative research. The population in this study are all banking companies listed in Indonesia Stock Exchange (BEI) in the period of 2013 and 2014 as many as 20 companies. This analytical tool used to determine the effect of working capital turnover, fixed asset turnover, and turnover of assets to the banking company's net profit by using multiple linear regression. The results showed that there is no influence the effectiveness of the use of funds to net income at the banking company on the stock exchange.]]>
<![CDATA[Perbandingan Nilai Akuntansi Jasa Dagang dan Pengantar Akuntansi 1 pada Dua Kurikulum Berbeda. Studi Kasus: Program Studi Akuntansi Vokasi UI ]]>
<![CDATA[Birawani Dwi Anggraeni]]>;
<![CDATA[Yulial Hikmah]]>;
<![CDATA[Sandra Aulia Zanny]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306122
<![CDATA[Accounting Studies Vocational UI begin implementing a new curriculum based on competency started the school year 2016/2017. The curriculum changes implemented in the 2016 freshmen class accounting curriculum change significantly in terms of both depth and breadth of study material, naming the subjects or the number of hours of study implementation. The purpose of this study to compare the final value accounting students in the subject of Accounting Services trade on the New Curriculum and course Introduction to Accounting 1 Curriculum Lama where the subject is given in the first semester as a basic accounting course. The data used in this study is the student of 2016 and 2015. The methodology used is two different hypothesis test average. Limitations of this study was to use secondary data that the final value to be tested with a significance test average of two independent. Results obtained from this research possible differences in learning achievement results are reflected in the final grades of students using the new curriculum. New curriculum in 2016 is considered to provide a significant effect on students' academic achievement in basic accounting course, as a foundation reinforcement materials accounting for the next semester.]]>
<![CDATA[Analisis Pengaruh Tax Planning Terhadap Ekuitas Perusahaan ]]>
<![CDATA[Desi Handayani]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306126
<![CDATA[This research aims to analyze the effect of tax planning toward equity. The data used in this research is the secondary data obtained from the financial reports of the companies listed in Indonesia Stock Exchange period 2010-2015. The sampling technique is done by using purposive sampling. From the test, it can be concluded that the percentage of corporate tax payers in Indonesia Stock Exchange which made tax planning was 53,8%. From the test result of panel data regression model coefficients with fixed effect model approach, the probability value is 0,0006 which is smaller than 0,05. This result concludes that the hypothesis is accepted, that tax planning effects significantly towards corporate equity. The R square test results show that tax planning variable can contribute in effecting the equity as much as 91,5%.]]>
<![CDATA[Pengaruh Tax Avoidance dan Board Diversity terhadap Kinerja Perusahaan dalam Perspektif Corporate Governance ]]>
<![CDATA[Ely Kartikaningdyah]]>;
<![CDATA[Resty Natalia Putri]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306130
<![CDATA[The purpose of this research is to analyze the impact of tax avoidance and board diversity on corporate performance in the perspective of corporate governance. The research was conducted for non-financial firms listed on the Indonesia Stock Exchange period 2010 to 2013.In this research, tax avoidance is measured by Cash Effective Tax Rate (CETR), board diversity is measured by 3 proxies, i.e. age, educational background and tenure of the board of directors, and the performance of the company is measured by the Tobin’s Q ratio. Analysis of panel data with fixed effects model was used to analyze the influence of independent variables and the dependent variable. The results of this study indicate that the tax avoidance negatively affects the corporate performance and board diversity not affects the corporate performance.]]>
<![CDATA[Pengaruh Opini Audit Tahun Sebelumnya dan Kondisi Keuangan terhadap Opini Audit Going Concern ]]>
<![CDATA[Iin Rosini]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306138
<![CDATA[This study examines whether the variable prior year's audit opinion and the financial condition of the going concern audit opinion on manufacturing companies. The study sample was sub sectors of food and beverages that are listed in the Indonesia Stock Exchange. Total 12 companies in 2010-2014. The sampling method used in this research is purposive sampling, the data processing methods and processing logistic regression analysis with SPSS version 22. The results of this study show that the previous year's audit opinion positive significant effect on the provision of going concern audit opinion and does not affect the company's financial condition significant at manufacturing companies.]]>
<![CDATA[Pengaruh Jenis, Spesialisasi Industri Auditor, Audittenure, Ukuran Perusahaan terhadap Going Concern Reporting ]]>
<![CDATA[I Wayan Karman]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306146
<![CDATA[Auditor has responsibility to reveal the continuity of business entity on his opinion. There are two type of errors in the going concern audit opinion, that type 1 error and type 2 error. The purpose of this research is to provide empirical evidences of the influence of auditor type, auditor industrial specialitation, audit tenure, and company size on going concern reporting accuracy, which is measured by Type 2 error. Type 2 error accours when the auditor issues non-going concern audit opinion to company which bankrupt. Audit report is accurate, if the company goes survive after receiving non-going concern audit opinion. Bankruptcy is proxied by Altman Z Score. Population of this research is manufactur companies listed on Indonesian Stock Exchange in 2014 and 2015. This research uses 97 companies that meet the criteria of data observation. Companies were observed and sampled is 194 time series cross section data. Data were analyzed by binary logistic regression. The result of this research showan empirical evidences that auditor type has positive effect on going concern reporting accuracy, auditor industrial specialitation and audit tenure do not have effect on going concern reporting accuracy, company size has negative effect on going concern reporting accuracy.]]>
