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INDONESIA
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 7 Documents clear
KEBIJAKAN DIVIDEN DAN VOLATILITAS HARGA SAHAM DI BURSA EFEK INDONESIA Sutandijo Sutandijo
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.614 KB) | DOI: 10.32493/jiaup.v7i1.2279

Abstract

This study objective is to explore the impact of dividend policy (that are dividend payout ratio and dividend yield) on the investment risks reflected by the stock price volatility for the Indonesia capital market (IDX). Following to the study of Baskin (1989), the multiple least squares regression model is used in this paper. Also, following Baskin (1989), other four independent variables namely firm size, asset growth, leverage and earnings volatility added to the model. The sample of data is comprised of 64 public firms in the Kompas100 Index for 5 consecutive years from 2012 to 2016 of which are listed on the Indonesia Stock Exchange (IDX). The results indicate that the dividend yield and the dividend payout ratio do not have significant influence to the stock price volatility In addition, firm size is negatively related to the stock price volatility and it has a statistically significant relationship. The result also indicate earnings volatility positively has influence to the stock price volatility. But, as for leverage and asset growth the results are not statistically significant. As for a conclusion, the dividend policy of the firms listed in Indonesia Stock Exchange (IDX) is not effective to influence the stocks’ risks or affect investors’ investment decisions. It seems that that firms needs a more stable and consistent dividend policy to effectively influence the stock price volatility in Indonesia Stock Exchange (IDX)
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP OPINI GOING CONCERN Julian Maradina
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.103 KB) | DOI: 10.32493/jiaup.v7i1.2201

Abstract

The following research discusses analysis and discusses company financial planning in ongoing audit opinion. In the following research the method used is quantitative. The testing of the hypothesis in the research and the method used is logistic regression analysis using the version 22.0 Statistical Package for the Social Sciences (SPSS) program. The following research uses a purposive sampling technique, producing 26 (twenty six) manufacturing companies for 3 years so that the total sample is 78. The results of the study, liquidity which is proxied by the current ratio does not affect Going Concern Audit Opinion. The profitability of the return on asset (ROA) proxy has no effect on the going-concern audit opinion. Solvency of the debt proxy to total assets (DTA) has an influence on the going-concern audit opinion.
MITOS DI BALIK LAPORAN SOSIAL BANK SYARIAH Ary Yunita Anggraeni; Eko Ganis Sukoharsono; M. Achsin
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.075 KB) | DOI: 10.32493/jiaup.v7i1.2392

Abstract

This study aims to understand and interpret the social reports of one of the first Islamic banks in Indonesia contained in the annual report. The analytical tool used in this study is Barthes's semiotics through the stages of interpretation in a denotative and connotative manner. Interpretations made by researchers other than the text also include visual interpretations. In this study it was found that there were inconsistencies in the preparation of social reports, and there were texts and images which aimed to create, build and maintain the positive side of the company in the eyes of the public.
TEKNOLOGI INFORMASI, PROFESIONALISME ACCOUNT REPRESENTATIVE DAN APLIKASI E-TAX TERHADAP PENERIMAAN PAJAK Lely Suryani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.198 KB) | DOI: 10.32493/jiaup.v7i1.2202

Abstract

Research on the effect of information technology, account representative professionalism and e-tax applications on tax revenue in the Pratama Tax Office in Kebayoran Baru Tiga. The sampling method and the use of primary data through random sampling. multiple linear regression is used in analyzing data. Each variable uses the validity test and reliability test so that the r count> r table and the Cronbach Alpha value> 0.60. The results of the normality test obtained 0.121. Partially, information technology has no effect on tax revenues, while account representative professionalism is positive, there is a significant and significant effect on tax revenue. Simultaneously, information technology and professionalism of account representatives have a positive and significant influence on tax revenue with fcount> ftabel.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Anis Syamsu Rizal
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.153 KB) | DOI: 10.32493/jiaup.v7i1.2508

Abstract

This study aims to examine the influence of knowledge of taxpayers, taxpayer awareness, motor vehicle tax sanctions, and samsat drive thru system of tax compliance on motor vehicles in samsat south jakarta. The data that is this study are “primary data from the results of questionnaires. respondents in the system samsat drive thru”. The questionnaire was distributed to 125 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used “multiple linear regression techniques”.The result of regression analysis shows that “the knowledge of taxpayers, taxpayer awareness and samsat drive thru system have a positive effect on motor vehicle tax compliance while motor vehicle tax sanction has no significant effect on vehicle tax compliance”.
PENGARUH MULTINATIONALITY DAN TIMELINESS OF FINANCIAL REPORTING TERHADAP PENGHINDARAN PAJAK Muhammad Ridwan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.145 KB) | DOI: 10.32493/jiaup.v7i1.2203

Abstract

Tax Avoidance is a step taken by many taxpayers because it doesn’t violate the law, supporting factors can be in the form of Multinationality and Timelinessn of Financial Reporting. This researchh was conductedn on companies listed on the Indonesia Stockn Exchangenduring the observation period of 2012-2016. The sampling method used was purposive samplingg method with a sample of 32 consisting of 8 manufacturing companies over a period of 4 consecutive years of observation. Based on the result of multiplee linear analys regression, the result of the study show that the Multinationality variable has non effect on the effective tax rate, while the timeliness of financial reporting has a negative effect on the effective tax rate
PENGARUH RELATED PARTY TRANSACTION DAN THIN CAPITALIZATION TERHADAP STRATEGI PENGHINDARAN PAJAK Sapta Setia Darma
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.184 KB) | DOI: 10.32493/jiaup.v7i1.2204

Abstract

To determine the effect of related party transactions and thin capitalization on tax avoidance strategy is goals of this study. This research was conducted within the scope of manufacturing companies listed on the Indonesia Stock Exchange (BEI) that published their financial statements during the period 2012-2016 with using purposive sampling as sampling method.  The analytical method used in this study are  classic assumption test and  multiple linear regression. Based on the test results it was found that the Related Party Transaction-Receivable, Related Party Transaction-Liability did not affect the effective tax rate. But the variables of thin capitalization, company size (size), and profitability affect the effective tax rate. This research  is expected can be useful for management in decision making to tax avoidance strategies.

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