BJRA (Bongaya Journal of Research in Accounting)
Bongaya Journal for Research in Accounting (BJRA) adalah jurnal yang berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Akuntansi. Diterbitkan dua kali setahun oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (P3M) STIEM Bongaya.
Articles
212 Documents
<![CDATA[Pengaruh Skeptisme Profesional, Independensi Dan Kompleksitas Auditor Terhadap Kualitas Audit Pada Inspektorat Provinsi Sulawesi Selatan ]]>
<![CDATA[Indra Gunawan M]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i1.111
<![CDATA[This study aims to determine and analyze the influence of professional skepticism, independence and competence of auditors on audit quality both partially and simultaneously. This study uses primary data obtained from the distribution of questionnaires. The respondents in this study were all auditors working in the Inspectorate Office of South Sulawesi Province. The results of the study show that partially the professional skepticism variable and auditor competence have a positive and significant effect on audit quality. Meanwhile, the independence variable has a negative and not significant effect on audit quality. For the results of the regression test simultaneously the variables of professional skepticism, independence, and auditor competence have a positive and significant effect on audit quality.]]>
<![CDATA[Analisis Potensi Pajak Bumi dan Bangunan (PBB-P2) Pasca Pengalihan Dari Pajak Pusat Menjadi Pajak Daerah ]]>
<![CDATA[A. Dahri Adi Patra Ls]]>;
<![CDATA[Andika Rusli]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i1.112
<![CDATA[Penelitian ini bertujuan untuk menganalisis potensi pajak dan kemampuan aparat pengelola Pajak Bumi dan Bangunan Perdesaaan dan Perkotaan (PBB-P2) Kota Palopo pasca pengalihan dari Pajak Pusat menjadi Pajak Daerah dengan menggunakan teknik analisis kuantitatif dan kualitatif. Analisis kuantitatif dilakukan untuk menganalisis potensi obyek pajak, tingkat efektifitas serta proporsi dan kontribusi penerimaan PBB-P2 terhadap total pajak daerah, selanjutnya analisis kualitatif digunakan untuk mendeskripsikan dan menjelaskan bagaimana upaya pajak dan kemampuan aparat pemerintah daerah dalam mengelola PBB-P2 dengan menggunakan analisis upaya pajak (tax effort) dan kombinasi analisis tipologi klassen dengan matriks Boston Consulting Group (BCG). Hasil pelitian ini menunjukan bahwa potensi penerimaan PBB-P2 Kota Palopo masih sangat rendah, pada sisi lain kemampuan aparat dalam mengelola PBB sangat efektif (tinggi), dengan demikian peran dan dominasi PBB-P2 Kota Palopo sebagai sumber Pendapatan Asli Daerah (PAD) masih sangat potensial untuk dikembangkan pada tahun-tahun yang akan datang.]]>
<![CDATA[Analisis Kewajaran Harga Saham Dengan Pendekatan Analisis Fundamental Pada Subsektor Perbankan Di Bursa Efek Indonesia ]]>
<![CDATA[Sahidah Sahidah]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i1.113
<![CDATA[Penilitian ini bertujuan untuk mengetahui kewajaran harga saham dengan menggunakan pendekatan analisis fundamental pada sektor perbankan di Bursa Efek Indonesia. Penilitian ini pendekatan kuantitatif yang merupakan pendekatan yang menekankan pada data-data numeric (angka). Populasi penilitian adalah perusahaan sektor perbankan yang tercatat di Bursa Efek Indonesia yaitu sebanyak 43 perusahaan. dan sekaligus menjadi sampel penilitian dengan menggunakan menggunakan metode purposive sampling dengan karakteristik tertentu. Hasil penilitian menunjukkan bahwa kita juga bisa membuat keputusan investasi dimana ketika saham mengalami kondisi Undervalued maka kita bisa membeli saham tersebut sedangkan ketika suatu saham mengalami kondisi Overvalued maka kita bisa menjual saham tersebut.]]>
<![CDATA[Analisis Implementasi Akuntansi Lingkungan Dalam Menilai Kinerja Lingkungan Berdasarkan Psak Nomor 32 Dan 33 Pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar ]]>
<![CDATA[Nurfadila Nurfadila]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i1.114
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui penerapan akuntansi lingkungan dalam menilai kinerja lingkungan dan ketentuan mengenai PSAK Nomor 32 dan 33 dalam penyusunan laporan keuangan Perusahaan Daerah Air Minum (PDAM) Kota Makassar. Metode analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan analisis kualitatif yaitu analisis yang berdasarkan pembahasan dan tekhnik yang mengungkapkan konsep teoritis dan gambaran mengenai objek penelitian serta penyajian dari hasil penelitian. Dari hasil penelitian yang diperoleh dapat disimpulkan bahwa perusahaan telah menerapkan akuntansi lingkungan dan berperan dalam peningkatan kinerja lingkungan perusahaan serta mengungkapkannya pada pencatatan dalam laporan keuangan perusahaandan telah mengacu pada PSAK Nomor 32 dan 33.]]>
<![CDATA[PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah) ]]>
<![CDATA[Ari Sarwo Indah Safitri]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.188
<![CDATA[This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.]]>
<![CDATA[PENGARUH KOMPETENSI, PENGALAMAN, PROFESIONALISME DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR ]]>
<![CDATA[Patima Patima]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.190
<![CDATA[This research conducted with the aim of (1) Knowing and anlyzing the influence ofcompetencies on audit quality, (2) knowing and anlyzing the influence of work experience on auditquality, (3) knowing and analyzing the influence profesionalism on audit quality, (4) knowing andanalyzing the influence of auditor ethics on audit quality. Research uses primary data through asurvey of auditors working in the Public Accounting Firm of the Makassar city, amounting to 36people. The study was conducted for theree months from january to march 2019 Data was analyzedusing the Statistical Package for the Social Scienes (SPSS).The results of the study show that (1)Competance has a positive and significant effect on audit quality, (2) Experience has a positive andsignificant effect on audit quality, (3) Profesionalism has a positive and significant effect on auditquality, (4) Auditors’ ethics have no effect on audit quality.]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi Manajemen, Ketidakpastian Lingkungan, Human CapitalTerhadap Kinerja Manajerial Pada PT Bosowa Berlian Motor Makassar ]]>
<![CDATA[Rahmi M]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.191
<![CDATA[This Research aims to : (1) analyze the effect Of Management accounting information systems for thePerformance manajerial PT Bosowa Berlian Motor Makassar. (2) analyze the effect environmentaluncertainty for the Performance manajerial PT Bosowa Berlian Motor Makassar. (3) analyze theeffect for Human capital for the Performance manajerial PT Bosowa Berlian Motor Makassar.Theresult of research indicate that variable of : (1) Management accounting information systems have apositive and significant influence on employee Performance manajerial PT Bosowa Berlian MotorMakassar. (2) Environmental uncertainty have a positive and significant influence on employeeperformance manajerial PT Bosowa Berlian Motor Makassar. (3) Human capital have an positive andsignificant effect on to performance manajerial PT Bosowa Berlian Motor Makassar.]]>
<![CDATA[PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-FILINGTERHADAP KEPATUHAN WAJIB PAJAK DI KPP MAKASSAR UTARA ]]>
<![CDATA[Dara Ayu Nianty]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.192
<![CDATA[The purpose of this study was to whether tax knowledge and application of efiling have an influence on taxpayer compliance in north Makassar tax office. Data obtained from 100 respondents registered as Taxpayers at the Makassar north Tax Office. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the tax knowledge and application of e-filing has a positive and significant effect of taxpayers compliance in northMakassar tax office.]]>
<![CDATA[PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN ]]>
<![CDATA[Nur Muchlisiah Utami Magister Akuntansi Pascasarjana, U]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.193
<![CDATA[This research was conducted by aiming to determine the effect ofwhistleblowing systems, auditor capabilities, auditor professional skepticism andindependence of fraud detection. This study uses primary data using a questionnaire of33 auditors as a sample of all auditor numbers as many as 48 auditors working at theInspectorate Office of South Sulawesi Province. Data analysis using multiple regressionwith the help of SPSS software. The results of this study indicate that: (1) Whistleblowingsystems have a positive and significant effect on fraud detection: (2) The auditor's abilityhas a positive and significant effect on fraud detection: (3) The auditor's professionalskepticism has a positive and significant effect on fraud detection: (4) Independencepositive and significant effect on fraud detection.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, KETEGASAN SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP MAKASSAR SELATAN ]]>
<![CDATA[Asrini Asrini]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.194
<![CDATA[:The purpose of this study was to determine whether awareness of taxpayers, firmness of sanctions, and services of Fiscus has a positive and significant impact on compliance of corporate taxpayers in South Makassar KPP both partially and simultaneously. Data obtained from 100 respondents registered as Corporate Taxpayers at the Makassar South Tax Office. Data collection is done through interviews, questionnaires and observations. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the awareness of taxpayers and Fiscus Services has a positive and significant effect while the firmness of sanctions is not a significant positive effect on corporate taxpayers compliance in South Makassar KPP]]>
