Jurnal Akuntansi
Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.
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<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Uun Sunarsih]]>;
<![CDATA[Puput Handayani]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v12i2.87
<![CDATA[The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling and obtained eleven companies. Secondary data is obtained through www.idx.co.id and www.sahamok.com. The results of this study indicate that institutional ownership has no effect, meaning that the small size of institutional ownership has not been able to become an effective monitoring tool in reducing tax avoidance. Managerial ownership has influence. This means that managerial ownership has effectively monitored the company. The independent board of directors is influential. This means that the proportion of independent commissioners has a good performance, which can reduce tax avoidance. The audit committee has no effect. This is possible because it is not able to increase supervision of management due to limited authority. Influential audit quality. This means that the company audited by KAP The Big Four will be more trusted by the tax authorities because it has high work integrity. Executive compensation has no effect. This is possible because of the high compensation received by the executive has not been able to bridge the difference of interests between shareholders and managers.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN CASH HOLDINGS DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIATOR ]]>
<![CDATA[Nur’aini Rokhmania]]>;
<![CDATA[Dewi Murdiawati]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v12i2.88
<![CDATA[This study aims to examine the effects of corporate governance on cash holding with the quality of financial statements as a mediator. Independent variables used in this study are managerial ownership, institutional ownership, board size, and an independent board of commissioners. The sample used in this research is 100 non-finance companies listed in Indonesia Stock Exchange (BEI) in the period 2014-2016 which is selected by using purposive sampling method. The data were tested using moderated regression analysis (MRA) with SPSS version 20. The results of the test in this study indicate that the quality of financial statements moderate the relationship between the ownership of the institution and the cash holding and the quality of the financial statements moderate the relationship between the independent commissioner and the cash holding, finance does not moderate the relationship between managerial ownership and cash holding and the quality of financial statements moderate the relationship between board size and cash holding.]]>
<![CDATA[PENGARUH DIVERSIFIKASI DAN INSIDER OWNERSHIP TERHADAP CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN ]]>
<![CDATA[Istianingsih Sastrodiharjo]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v12i2.89
<![CDATA[The objective of this study is to examine the effect of diversification and insider ownership on firm value. The sample used in this study is 95 firm's annual reporting from companies listed in Jakarta Stock Exchange in 2015. Structural Equation Approach used in this study to examine the effect of diversification and the other variable together on the firm value and the corporate governance.The results of this study show that diversification significantly affects the insider ownership. Furthermore, business diversification negatively significant affects the firm value. On the other hand, I find no evidence of the effect of diversification on the corporate governance index. The result of this study is different from the previous study in another country. The different result may be caused by the different international corporate governance practice.]]>
<![CDATA[PENGARUH INFORMASI LABA TERHADAP REAKSI PASAR DENGAN MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Santi Santi]]>;
<![CDATA[Kurniawati Kurniawati]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v13i1.485
<![CDATA[This study aims to investigate the effect of earnings information on market reaction with accrual and real earnings management as the moderating variables. The sample of this study is manufacturing companies listed in the Indonesia Stock Exchange in 2012-2015. Samples are collected by purposive sampling and resulted in 58 companies as the final sample. Data were analyzed using Moderated Regression Analysis (MRA) for testing hypothesis with significance level 5%. The statistical tool used is SPSS 22.The results of this study shown that market reacts positively significant toward earnings management and real earnings management in aggregate weaken the effect of earnings information toward market reaction. Real earnings management through discretionary expenses strengthen the effect of earnings information toward market reaction. Meanwhile, real earnings management through sales manipulation and overproduction, and accrual earnings management do not moderate the effect of earnings information toward market reaction.]]>
<![CDATA[PENGARUH KARAKTERISTIK INDIVIDU DAN PELATIHAN TERHADAP PEMAHAMAHAN SAK ETAP ]]>
<![CDATA[Khoirur Rohmawati]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v13i1.486
<![CDATA[The use of Financial Accounting Standards Entity without Public Accountability (SAK ETAP) has been launched starting in 2011, although there is still relatively little research on the topic of understanding SAK ETAP. Research on the use of previous SAK ETAP is more inclined to case studies in a particular SME. Cooperatives must make a financial report annually as a form of accountability Board to member. The understanding of accounting employees about SAK ETAP is important because accounting employees are responsible for financial reporting. Therefore, this research needs to be done to know how far the understanding of the accounting section of SAK ETAP.This study aims to analyze the factors that effect on the understanding of the economic enterprise accountants of SAK ETAP. These factors include level of education, educational background, SAK ETAP training, and gender. This study used data obtained from the questionnaire where the respondents were a cooperative accounting officer located in the Pati District. Respondents amounted to 80 who became the sample of the study. The sampling method study was used convenience sampling. The data analysis tool used is multiple regression analysis. The results showed that education level, educational background, and training of SAK ETAP influenced the understanding of SAK ETAP. The higher the level of education, the ability to understand the SAK ETAP is also high. Employees who have an accounting education background were easier to understand SAK ETAP than non accounting education. In addition, SAK ETAP training can also improve employees' ability to understand SAK ETAP. However, gender has no influence in determining the level of understanding of SAK ETAP.]]>
<![CDATA[UJI KETAHANAN SAHAM VALUE DAN GROWTH INDUSTRI FOOD & BEVERAGES PADA BUSINESS CYCLE INDONESIA PERIODE 2012—2016 ]]>
<![CDATA[Reinandus Aditya Gunawan]]>;
<![CDATA[Valencia Priska]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v13i1.487
<![CDATA[The business cycle is a significant factor in the Indonesian economy because by observing the business cycle we can predict whether an economy will rise or fall within a given period. Business cycle can be reviewed by looking at composite leading indicator or commonly abbreviated as CLI. CLI in this study also examined how the relationship between the business cycle with the movement of stock prices in Indonesia. The food & beverages industry sector is selected with the consideration that the industry sector is resilient to all conditions in the business cycle. The result of this research is because CLI have positive relationship with return value stock and return from growth stock hence can be concluded that change of business cycle in Indonesia will bring change also for return value and return growth stock. However CLI has an effect but not significant for return value stock and return growth stock, this means stocks of food & beverages industry sector is quite resistant in the face of business cycle that happened in Indonesia.]]>
<![CDATA[TINJAUAN TEORETIS AUDITOR INTERNAL: ETIKA PROFESI, KECERDASAN INTELEKTUAL, DAN KECERDASAN EMOSIONAL ]]>
<![CDATA[Maria Seran]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v13i1.488
<![CDATA[Internal auditors have an important role in helping management achieve good corporate performance and aimed at improving company performance. Internal auditors help management achieve good performance by introducing a systematic approach to evaluating and increasing the effectiveness of internal controls and providing notes on deficiencies found during evaluations. Professional ethics is a characteristic of the profession that distinguishes a profession from other professions, which functions to regulate the behavior of its members. In the audit assignment, an auditor seeks to carry out assignments in accordance with auditing standards and is guided by professional ethics. Someone who has a high IQ is expected to more easily absorb the knowledge provided so that they have a better ability to solve problems. In the world of auditor work, various problems and challenges must be faced, such as intense competition. An auditor who can solve problems in a world of work with stable emotions will produce and be able to provide better performance to the auditee. In other words, the better the emotional condition of an auditor, the more performance they will provide. Auditor performance is an action on the implementation of audit tasks that have been adjusted by the auditor in a certain period of time to achieve good work results or more prominently toward achieving organizational goals.]]>
<![CDATA[ANALISIS PEMENUHAN KONSEP CURRENT PAYMENT DAN FINAL LIABILITY DALAM PENGHITUNGAN PPH PASAL 25 DAN PENGENAAN SANKSI TERKAIT ]]>
<![CDATA[Andang Wirawan Setiabudi]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v13i1.489
<![CDATA[Nowadays about 80% of APBN (National Budget) revenue is rooted from tax revenue. Therefore, Directorate General of Tax Department (Dirjen Pajak/DJP) as the organizer of tax revenue should straighten themselves up constantly in order that they could reach the revenue target which is burdened. One of the actions is through tax reform system which relies on self-assessment system. People, in this system, are the most in determining of the activity that they should do by themselves connected to the tax; starting from the registration of tax obligatory, counting the amount of owed tax that they have to pay, pay the tax by themselves to the bank or post office and report it to KPP (tax service office). Tax revenue is achieved, among others, from the tax payment and also imposition payment if the tax obligatory has broken the certainty of taxation regulations. One of them is income tax section 25 payment; it is tax payment on fiscal year in accordance with current payment concept. Each month the payment of PPh section 25 is counted based on PPh of SPT a year before then minus tax credit and divided in 12, in other words; based on the last year benefit which is not reflecting the actual condition of tax obligatory (fictive stelsel), and in the end of the year; it will give the influence in the owed tax. Moreover, this is added by imposition of doubt in case of PPh section 25 that unpaid or minus in payment in the form of interest on 2% each month on PPh section 25 that unpaid or minus payment. Those two things about is not in accordance with final liability concept which states that the obligation for income tax would become owed tax in the end of the year. In addition the doubt would be imposed if the actual income has been known. In the fiscal year, actuality, the tax obligatory does not owe in Income Tax yet. So it is not precisely if the Directorate General of Tax department impose a doubt in the form of interest (written on Letter of Tax Claim/Surat Tagihan Pajak/STP) on the PPh payment in fiscal year (PPh 25). However in the fact, the STP of PPh 25 which unpaid or minus in payment is still brought up continually.]]>
<![CDATA[Effect of Fundamental Factors, Investment Opportunity Set and Company Growth on Stock Prices at Mediation By Decision on Plantation Sector Investment on the Indonesia Stock Exchange ]]>
<![CDATA[Adi Hasan Ragil Saputra]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.480
<![CDATA[The share price of the plantation sector during the period of 2013 - 2017 is one of the sectors that have growth negative (Financial Market Update, 2017). This study uses a sample of plantation sector companies listed on the Indonesia Stock Exchange during 2013-2017 with a sampling technique that is purposive sampling and analyzed with structural equation modelling (SEM) . The results of the study show that the fundamentals of stock prices both directly and indirectly are significant. IOS to share prices, both directly and indirectly, are significant. While the company's growth in stock prices both directly and indirectly are not significant. This is because the growth of plantation sector companies is more dominantly influenced by external factors outside of management and company conditions. Investment decisions have a significant effect on stock prices. Investment decisions have a significant effect intervening the effect of fundamental variables on stock prices. Investment decisions also significantly influence intervening the effect of IOS variables on stock prices. While investment decisions have no significant effect in intervening the company's growth in stock prices.]]>
<![CDATA[PERAN AUDIT INTERNAL DAN SISTEM PENGENDALIAN INTERNAL ATAS PENGAJUAN KREDIT TANPA AGUNAN PADA PERUSAHAAN PERBANKKAN DI INDONESIA ]]>
<![CDATA[Sugiyanto Sugiyanto]]>;
<![CDATA[Indra Iman Sumantri]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/10.25170/jara.v13i2.481
<![CDATA[The purpose of this research is to find out how big the role of internal audit and internal control systems is over the filing of Indonesian Bank Loans (KTA). In this study using the Descriptive Associative Method with qualitative and quantitative data approach methods. The sample in this study were employees of internal audit and Unsecured Loans, totaling 100 respondents, for the questionnaire using the saturated sampling technique method. To find out how big the role of internal audit and internal control systems is for applying for the Indonesian banking loan KTA by testing statistics with multiple linear regression formulas analyzed with the SPSS 24.0 for windows application program. The calculation shows that the role of internal audit makes a significant contribution, while the internal control system has no influence on the application of the KTA. The role of the internal auditor gives a very strong contribution, meaning that if the audit is carried out properly, the level of fraud will be prevented earlier. Likewise with the internal control system which has a positive correlation, but in testing the hypothesis that the internal control system is not significant with the filing of the KTA, a good control system has no significant effect in detecting potential fraud in the credit application process. Keywords: Role of Internal Audit, Internal Control System and Submission of Unsecured Loans (KTA).]]>
