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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Volume 18, Nomor 1, Tahun 2021" : 7 Documents clear
Faktor – Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan FMCG di Indonesia Musin, Abdurachman Menggala; Poetranto, Pradityo; Djohanputro, Bramantyo
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.40-55

Abstract

Indonesia's tax revenue realization tends to stagnate in the last five years indicating that taxpayers are performing tax evasion. The purpose of this research was analyzing the effect of Transfer Pricing on Tax Avoidance, to analyze the effect of Earnings Management on Tax Avoidance, to analyze the effect of Financial Leverage on Tax Avoidance, to analyze the effect of Firm Size on Tax Avoidance, to analyze the effect of Transfer Pricing, Earnings Management, Financial Leverage, and Firm Size on Tax Avoidance on FMCG companies listed on the Indonesia Stock Exchange from 2014 – 2019. A theoretical model with a hypothetical relationship is developed and tested with the help of multiple regression model analysis procedures through SPSS. This study uses a secondary data to collect data from FMCG companies listed on the Indonesia Stock Exchange for the period 2014-2019 as samples. The results of this study indicate that there is an effect of Transfer Pricing on Tax Avoidance, no effect of Earnings Management on Tax Avoidance, no effect of Financial Leverage on Tax Avoidance, an effect of Firm Size on Tax Avoidance, and effect of Transfer Pricing, Earnings Management, Financial Leverage, and Firm Size on Tax Avoidance on FMCG companies listed on the Indonesia Stock Exchange from 2014 – 2019.
PENGARUH RASIO KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Sabella, Adinda; Januarti, Indira
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.56-75

Abstract

This study is aims to examine the effect of financial performance of Corporate Social Responsibility disclosure. The dependent variable used in this study is CSR Diclosure and independent variable is financial performance as measured by profitability, liquidity, and leverage.  This population in this study is all Indonesia companies that received ASSRAT award in the period 2018-2019. This research sample was selected with certain criteria. Based on criteria, samples used was 30 companies in 2018, and 29 companies in 2019, with a total sample of 59 samples. The method of analysis used in this research is Partial Least Square (PLS) analysis. The result of this study indicate that liquidity and leverage have a negative significant effect on CSR disclosure. While, profitability is not significantly influence the CSR disclosure. 
REVALUASI ASET TETAP DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING (STUDY PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI 2017-2019) Satriawan, Andhika; Baroroh, Niswah
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.76-91

Abstract

This research objective was to examine the effect of Cash Flow from Operation, Fixed Assets Proportion, and Company Growth on Revaluation Decision, Moderated by Liquidity. This research, used as the property, real estate, and construction company listed to IDX from 2017 to 2019, by purposive sampling of 84 companies. From this research, it was known that cash flow and company growth did not influence revaluation. Fixed asset proportion positively influenced fixed asset revaluation decision. Liquitidy variable did not become moderating variable toward cash flow from operation, but was proven as a moderating variable of the link between fixed asset proportion and company growth on revaluation decision. Variable cash flow and company growth did not affect revaluation. Liquitidy was not proven moderate cash flow from operation toward asset revaluation, but was proven as a moderating variable of fixed asset intensity and company growth toward fixed asset revaluation.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA (SUB SEKTOR LOGAM DAN SEJENISNYA) Fadhilah, Khairul
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.92-104

Abstract

PENGARUH PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KUALITAS LABA Sari, Medina Anggita; Ginting, Rudi; Nopiyanti, Anita
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.1-22

Abstract

This research is a quantitative research aimed to determine the effect of earnings growth, firm size, and reputation of KAP on earnings quality. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange 2016-2017 with purposive sampling methods. The researcher used 63 companies from 148 companies that experienced profit growth during the study period. Secondary data in the observation period originated from the company's annual Financial Statements that have been published. The hypothesis test used is Multiple Regression Analysis by the Program and Service Solution (SPSS) version 25 statistic with a significance level of 5%. The results of the study show that earnings growth, company size and KAP reputation do not significantly influence earnings quality.
PENGARUH FRAUD PENTAGON DALAM PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 Rahmani, Suci; Amin, Muhammad Nuryatno
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.23-39

Abstract

AbstractThenmain objectivemof this studynis to analyzenthe factorsnof fraudulent financialnreporting withnpentagon fraudnanalysis. Thisnresearch usesnfive independentmvariables whichmis pressuremwith financialmtarget proxy, opportunityiwith proxynof ineffectiveimonitoring, rationalizationiwith change in auditornproxy, competencenwith proxy changenof director, andlarrogance with proxylfrequent numberlof CEO's picture. Whilelthe dependentpvariable is fraudulentlfinanciallreporting. Thisnresearch usespsecondary datapthat islfinancial reportpand annual report. Thelsample ofpthis studypare 41osamples ofnfinancialpcompanies listednin thenIndonesianStock Exchange (BEI) duringnthei2015 - 2017 period. Samplingntechniquenused ismpurposivensamplingomethod. Thepmethod of analysis innthis studyouses logistic regression no analysisi method. The resultskof thisnresearch showsjthat themineffective monitoring variablenhas aipositive significantoinfluence ofifraudulent financial reporting, meanwhile financialntargets has apnegative significantninfluence. Changeoin auditor,change of director, and frequent number of CEO'sjpicturemhas no influence of fraudulentnfinancial reporting.Keywords: Fraud; Fraudulent Financial Reporting; Fraud Pentagon
The Influence of Profitability, Leverage, and Board Characteristics on Corporate Environmental Disclosure in Asia Pacific Market Maharani, Solehah Ayu; Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.105-127

Abstract

This Paper Examines the influence of profitability, leverage, and board characteristics on the environmental disclosure under ISO 26000. Data were collected from 5440 firm-year observations from 12 countries in Asia Pacific. Our study finds that profitability, leverage, and board characteristics do not significantly affect environmental disclosure. Nevertheless, this research can explain that the awareness of environmental policy for employees and society must be improved. Especially in maintaining the social and environmental welfare to their surroundings and increasing the demand of the stakeholders.

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