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JURNAL AKUNIDA
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INDONESIA
JURNAL AKUNIDA
Published by Universitas Djuanda Bogor
ISSN : 24423033     EISSN : 25500708     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara lingkungan akademisi, kalangan industri atau bisnis praktis, dan institusi pemerintah dalam bidang akuntansi.
Arjuna Subject : -
Articles 190 Documents
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DETERMINASI TRANSFER PRICING PADA PERUSAHAAN TAMBANG DI INDONESIA Ratnasari, Merry; Widiastuti, N.P.E; Sumilir, Sumilir
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4535

Abstract

This study aims to analyze the effect of tax planning, tunnelling incentive, debt covenant, and intangible asset on the decision on transfer pricing in mining companies listed on the Indonesian Stock Exchange in 2017 – 2019. This research uses quantitative research methods with secondary data from company financial and annual reports. The hypothesis testing used is panel data with random effect model. Based on the result of data analysis, it can be concluded that tax planning, debt covenant, and intangible asset has no effect on the decision on the transfer pricing. This indicates that the amount of the effective tax rate, the interest ratio, and the sale of intangible asset do not affect the company’s decision on transfer pricing. Meanwhile, tunnelling incentive has positive effect on the decision on the transfer pricing, which indicates that the amount of the tunnelling incentive activities affect the company’s decision on transfer pricing.
PENGARUH AKUNTANSI FORENSIK, SKEPTISME PROFESIONAL DAN PENGALAMAN AUDIT TERHADAP DETEKSI FRAUD Rahmawati, Annisa; Simorangkir, Panubut; Ginting, Rudi
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4542

Abstract

This study aims to analyze the effect of forensic accounting, auditor professional skepticism, and audit experience on fraud detection. Data was collected by distributing questionnaires to respondents. The population in this study are auditors who work in a public accounting firm (KAP) in Jakarta, with a sample of 100 auditors. The sampling technique used is purposive sampling with the criteria of auditors who are still actively working at KAP in DKI Jakarta and have at least 6 months of experience working at KAP. Data analysis method used multiple linear regression analysis. Partially, the results showed that forensic accounting and audit experience had a significant positive effect on fraud detection, while professional auditor skepticism had no significant effect on fraud detection.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE Fathurrahman, Ikhsan; Andriyanto, W.A.; Dyah Pita Sari, R.H
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4583

Abstract

This study aims to determine the effect of institutional ownership, audit committee, and thin capitalization on tax avoidance in 137 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is a type of quantitative research using secondary data in the form of the company's annual report. The Random Effect Model (REM) with panel data regression was used in this study using STATA version 16. Based on the test results and analysis, it can be concluded that thin capitalization have a significant negative effect on tax avoidance, while institutional ownership and audit committee has no effect on tax avoidance.
PENGARUH PENGELUARAN PEMERINTAH BIDANG PENDIDIKAN DAN KESEHATAN TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA BARAT TAHUN 2016-2019 Sasongko , Hendro; Ilmiyono , Agung Fajar; Aldillah, Zhafira Huriya
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4651

Abstract

Economic growth as an increase in community output caused by the increasing number of production processes without any changes in the methods or technology itself. There are four factors of economic growth, namely human resources, natural resources, capital formation, and technology. Government spending acts as capital formation as the provision of public facilities, but without these public facilities the private sector will not want to invest. The purpose of this study was to examine (1) The Effect of Government Spending on Education on Economic Growth in West Java Province (2) The Effect of Government Spending on Health on Economic Growth in West Java Province (3) The Effect of Simultaneous Government Expenditure on Education and Health on Economic Growth in West Java Province. This research was conducted in cities/districts in West Java Province in 2016-2019. The sample used in this study were 11 cities/districts. The sample was selected using purposive sampling method. This type of research is verification using the explanatory survey method, which is the method used to test the hypothesis. The data were tested using Eviews 8 with panel data model selection, classical assumption testing using normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, panel data regression analysis, and hypothesis testing using t test, f test, and R2 test. Partial testing with the t-test shows that government spending on education is positive and has no significant effect on economic growth, this is due to the government's less than optimal effort in absorption budget allocations in West Java Province. Government spending in the health sector has a positive and significant effect on economic growth, so that the government's efforts have been maximized in the absorption of budget allocations in West Java Province. Simultaneous test results with the f test, namely government spending on education and health together have a positive and significant effect on economic growth in West Java Province.
MENATA KEMBALI KEDUDUKAN DAN FUNGSI “KONSEP SUCI AUDIT” DALAM HUBUNGANNYA DENGAN KINERJA AUDITOR DAN KUALITAS HASIL AUDIT (STUDI PADA INTERNAL AUDITOR INSPEKTORAT KABUPATEN / KOTA DI JAWA BARAT) Didi, Didi; Widyastuti, Tri; Choirul, Anwar
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4718

Abstract

This study aims to examine how the “ holy concept of auditing” which consists of independence as a “state of affairs” and objectivity as a “state of mind” can improve auditor performance and audit quality. To explain these two things, this study proposes a mediation model that identifies how objectivity mediates between independence and auditor performance, how objectivity mediates between independence and audit quality, and how simultaneously objectivity and auditor performance mediate between independence and audit quality. The research method used is a survey method, namely: a research method that collects data by distributing questionnaires to samples that are used as respondents. The sampling technique was proportionate stratified random sampling, so that from 461 auditors who became the population of 27 Regency/City Inspectorates in West Java, 210 respondents would be sampled. The analysis tool uses Covariance Based Structural Equation Modeling (CBSEM) with the help of SmartPLS software version 3.0. The results of the study prove that: objectivity perfectly mediates between independence and auditor performance, objectivity perfectly mediates between independence and audit quality, and simultaneously objectivity and auditor performance perfectly mediates between independence and audit quality. Keywords: holy concept of auditing; audit performance, and audit quality;
PENGARUH RETURN ON INVESTMENT (ROI), EARNING PER SHARE (EPS) DAN DIVIDEN PER SHARE (DPS) TERHADAP HARGA SAHAM Setiawan, Ade Budi; Anwar , Saepul; Sriwahyuni, Irma
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4758

Abstract

Stock Price is the price that occurs on the stock exchange at a certain time which is determined by market players and is formed from the supply and demand in the capital market. This research was conducted to determine how much influence Return On Investment, Earning Per Share and Dividend Per Share on share prices simultaneously and partially in consumer goods industrial sector companies listed on the Sharia Securities List 2015-2019. Sampling using purposive sampling method so that a total sample of 9 companies was obtained. This study uses multiple linear regression data analysis techniques. The results of this study indicate that simultaneously ROI, EPS and DPS have an effect on stock prices. Partially only ROI and EPS have a significant positive effect on stock prices, while DPS does not have a significant effect on stock prices.
PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING Kusuma , IC; Lasmana, A; Afif , MN; Hambani , S; Faniska, NS
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4804

Abstract

This study aims to determine the influence of budget participation, budget evaluation, clarity of budget targets partially and simultaneously on managerial performance with organizational commitment as moderating variables. The research method used is quantitative method with causality relationship approach (causality). The object in this study is officials in the Bogor City device environment related to the process of drafting and implementing budgets and finances. The research sample of 30 OPD using purposive sampling technique with respondents amounted to 183. Data analysis method using multiple regression analysis and moderated regression analysis (MRA) with the help of SPSS 21.0 software program. The results explain budget participation, budget evaluation, and budget clarity both simultaneously and partially positively and significantly affect managerial performance. Meanwhile, the organization's commitment to moderate the relationship between independent variables to dependent variables.
ANALISIS KINERJA KEUANGAN RUMAH SAKIT SEBELUM DAN SESUDAH MERGER BERDASARKAN RASIO KEUANGAN TAHUN 2017-2019 Parida, Siti; Kusuma , Indra Cahya; Lasmana , Andy; Susandra , Farizka
Jurnal Akunida Vol. 9 No. 1 (2023): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i1.4821

Abstract

Tujuan dari penilitian ini untuk mengetahui  kinerja keuangan berdasarkan rasio keuangan berdasarkan rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas Rumah Sakit Mayapada sebelum dan sesudah merger dengan Rumah Sakit Bogor Medical Center. Jenis penelitian deskriptif yaitu metode dimana data dikumpulkan, disusun, diinterpretasikan dan dianalisis sehingga memberikan keterangan yang lengkap bagi masalah yang dihadapi. Menggunakan metode analisis berdasarkan laporan keuangan yang terdiri dari neraca dan laporan laba rugi pendapatan komprehensif lain. Data yang digunakan dalam penelitian ini yaitu laporan keuangan perusahaan yang telah diterbitkan oleh perusahaan di website  www.idx.co.id. Berdasarkan hasil penelitian kinerja keuangan berdasarkan rasio likuiditas, rasio aktivitas, dan rasio profitabilitas mengalami penurunan kategori menjadi tidak baik setelah merger, dan rasio solvabilitas sebelum dan sesudah merger dapat dikategorikan baik, karena skor rasio diatas rata-rata industri pada umumnya.
Pengaruh Profitabilitas, Transfer Pricing dan Likuiditas Terhadap Tax Avoidance Ganang Prasetyo, Mohammad; Arieftiara, D.; Sumilir
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4525

Abstract

This study aims to analyze the influence of profitability, transfer pricing, and liquidity on tax avoidance in companies in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) in 2017-2019. The data analysis technique is panel data regression analysis using STATA Ver. 16. The population in this study is companies in the manufacturing sector listed on the IDX. The sampling technique used was purposive sampling and produced 31 samples with the study period in 2017-2019 so there were 93 sample units. The results showed that profitability has a negative effect on tax avoidance, transfer pricing has no effect on tax avoidance, and liquidity have a negative effect on tax avoidance. The results of this study imply that transfer pricing in the companies included in this research sample is not used as a manager's motive to regulate the tax burden that must be paid, but really as a strategy to obtain optimum/beneficial costs for the company, however managers must pay attention to the principle of fairness in the value of transactions with affiliated parties, especially overseas companies, because this is still under the spotlight of the tax authorities as a means of tax avoidance.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Shafira, Adelia; Guritno, Y.; Ermaya, H.N.L.
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4546

Abstract

Tax avoidance is an act of a company by taking advantage of weaknesses in government regulations to reduce the tax burden issued by the company. This study was conducted to test and provide empirical evidence of the influence of Corporate Social Responsibility, the size of the company and leverage on tax avoidance in manufacturing companies on the Indonesia Stock Exchange in the 2016-2019 period. The variables used in this study are Corporate Social Responsibility, company size, leverage and tax avoidance. The research population of this company is 180 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection using the purposive sampling method is the determination of the sample based on predetermined criteria, so that the number of samples obtained is 71 samples of companies with a total of 190 samples. after elimination. The data in this study is secondary data obtained from the annual report through the website (www.idx.co.id). The data of this research were collected by using documentation technique. The results of this study show that partially CSR has no effect on tax avoidance, firm size has a significantly negative effect and leverage has a significantly positive effect on tax avoidance.

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