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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 138 Documents
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Pengaruh Koneksi Politik dan Kepemilikan Asing terhadap Nilai Perusahaan Rizky Maulana; Andreas Vernando
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.12056

Abstract

This study investigates effect of political connections and foreign ownership on firm value. This study use 942 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2018. The panel data regression method with the fixed effect model is employed in the analysis. The regression is processed with Stata 15. This study uses two dependent variables for estimating the firm value, Tobin’s Q and PBV. Furthermore, political connections and foreign ownership are main independent variables, and control variables are size, leverage, and growth. This study finds that political connections and foreign ownership have no effect on firm value. 
Analysis of Invesment Opportunity Set, Capital Structure and Sales Growth on Profit Growth Khoirunnisa Azzahra; Siti Chaerunisa Prastiani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.20556

Abstract

This research is motivated by the importance of profit information for its users, both internal and external parties, making each company trying to increase its profits. However, for certain parties, there are those who do it in an unhealthy way to achieve their individual goals on company profit information. This is what makes the practice of profit manipulation currently happening in several companies with the aim of attracting investors to invest their funds in their companies. This study aims to obtain empirical evidence about the factors that influence earnings growth through the investment opportunity set, capital structure, and sales growth variables. This type of quantitative research uses secondary data taken from the BEI of manufacturing companies in the consumer goods industry for the period 2015 - 2020. The sampling method uses purposive sampling. The methodology used is the Chow test, Hausman test, descriptive statistical test, classical assumption test, and panel data regression analysis test using the Eviews program. The results of this study indicate that the investment opportunity set and structural capital have no effect, while sales growth has an effect on profit growth 
Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan dan Ukuran Dewan Direksi terhadap Financial Distress Rega Erlangga; Annisa Hakim Zamzami
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.14555

Abstract

The purpose of this study is to determine the effect of profitability, sales growth, company size, and board size on financial distress using data from coal mining sub-sector companies listed on the Indonesian stock exchange for the period 2014-2019. The method used in this research is quantitative research methods with secondary data. The population of the data in this study was 26 companies. The sample was taken using the purposive sampling method. This study uses multiple linear regression analysis techniques. The results of this study indicate that (1) ROA has a significant positive effect on financial distress, (2) Sales Growth has a significant negative effect on financial distress, (3) Company size and Board of Directors size have no effect on financial distress.
Pengaruh Transfer Pricing dan Corporate Social Responsibility terhadap Agresivitas Pajak Pesta Ria Pasaribu; Wiwit Irawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.21926

Abstract

Tax revenues that have not been maximized are suspected to be part of the result of transfer pricing and corporate CSR activities. This study aims to determine the effect of transfer prices and corporate social responsibility on tax aggressiveness. This type of research is quantitative research. The data used in this research is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the energy sector and consumer non-cyclical in 2017-2020. The sampling technique used purposive sampling and obtained as many as 16 companies with a research period of 4 years so that 64 sample data were obtained. Analysis of the data used in this study is descriptive statistics, panel data regression test, classical assumption test and hypothesis testing. The results show that transfer pricing has no significant effect on tax aggressiveness, but corporate social responsibility has a significant effect on tax aggressiveness
Penerapan E-Filing, Peran Relawan Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan WPOP Dalam Melaporkan SPT Tahunan Yolanda Pratami
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.16121

Abstract

In order to fulfil tax obligations and improve taxpayer compliance from year to year, DJP cooperates with universities to establish a Tax Center and a tax volunteer program. This study aims to empirically examine the effect of implementing e-filing, tax volunteers and taxpayer awareness on individual taxpayer compliance in reporting Annual Tax Returns at the Riau Islamic University Tax Center. WPOPs who report their annual tax returns at the Riau Islamic University Tax Center are the population in this study. The sample collection method is a purposive sampling of as many as 96 samples. Technical analysis of the data in this study using multiple regression analysis with the help of the SPSS program. The results of the studies prove that the implementation of e-filing and taxpayer awareness partially affects individual taxpayer compliance when the role of tax volunteers does not affect individual taxpayer compliance. Furthermore, the application of e-filing, the tax volunteers' role and the awareness of taxpayers simultaneously affect the compliance of individual taxpayers in reporting the Annual SPT.
Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Tax Avoidance dengan Sales Growth Sebagai Variabel Moderasi Mohammad Sobarudin; Endang Ruhiyat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.22730

Abstract

This study aims to examine and provide empirical evidence regarding the effect of corporate social responsibility and capital intensity on tax avoidance with sales growth as a moderating variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2015-2020 period. The type of research used is quantitative research. The number of samples used in this study whereas 150 data from 25 manufacturing companies in the consumer goods industry during the period of 2015-2020 period, which was obtained using the purposive sampling method based on predetermined criteria. The data used is was secondary data in the form of audited annual financial reports for the 2015-2020 period obtained from the official website Indonesia Stock Exchange and the websites of each company. The data analysis technique used is as descriptive statistics and panel data regression analysis using Eviews 9 software. The results of this study were based on a partial test with a t test-test stating that corporate social responsibility has an effect on tax avoidance. In contrast, capital intensity has no effect on tax avoidance. Based on the simultaneous test, the F test states stated that simultaneously corporate social responsibility and capital intensity affect the practice of tax avoidance. Based on the interaction or moderation test, the MRA test stated that sales growth did not moderate the relationship between CSR and tax avoidance or the relationship between capital intensity and tax avoidance.
Pengaruh Tata Kelola Perusahaan dan Kecakapan Manajerial terhadap Kualitas Laba Fadillah, Thariq; Mabrur, Azas
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.20940

Abstract

Abstract This study examines the effect of corporate governance mechanisms and managerial ability on earnings quality. There are three components of corporate governance discussed in this study, namely institutional ownership, independent board of commissioners, and audit committee. Earnings quality in this study is measured based on the value of discretionary accruals which indicate earnings management in the company. The research data is in the form of manufacturing companies listed on the IDX during the 2017-2019 period. Sample selection using purposive sampling method, obtained 105 samples so that the number of observations for 3 years becomes 315 observations. The analytical method used in this study is multiple linear regression panel data. The results of this study indicate that the independent board of commissioners has a positive effect on earnings quality, while institutional ownership and managerial ability have a negative effect on earnings quality. Meanwhile, the audit committee has no effect on earnings quality. Abstrak Penelitian ini menguji pengaruh mekanisme tata kelola perusahaan dan kemampuan manajerial terhadap kualitas laba. Terdapat tiga komponen tata kelola perusahaan yang dibahas dalam penelitian ini, yaitu kepemilikan institusional, dewan komisaris independen, dan komite audit. Kualitas laba dalam penelitian ini diukur berdasarkan nilai akrual diskresioner yang mengindikasikan terjadinya manajemen laba pada perusahaan. Data penelitian berupa perusahaan manufaktur yang terdaftar di BEI selama periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling, diperoleh 105 sampel sehingga jumlah observasi selama 3 tahun menjadi 315 observasi. Metode analisis yang digunakan dalam penelitian ini adalah data panel regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap kualitas laba, sedangkan kepemilikan institusional dan kemampuan manajerial berpengaruh negatif terhadap kualitas laba. Sedangkan komite audit tidak berpengaruh terhadap kualitas laba.
The Effect of Intellectual Capital, Operating Capacity and Intangible Asset on Firm Performance Moderation By Agency Cost Sitorus, Riris Rotua; Fransiska, Fenny
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.23831

Abstract

Abstract The purpose of this study is to analyze the effect of intellectual capital, operating capacity, and intangible assets on company performance moderated by agency costs. This study utilizes information taken from financial reports originating from the Indonesia Stock Exchange (IDX) using purposive sampling that meets the exploration steps. The research period was 5 years from 2017 to 2021 with the amount of information used, namely 50 samples of manufacturing companies in the consumer goods sector. The research method uses STATA with secondary data types. The results of the study state that intellectual capital and operating capacity partially affect the company's performance, while intangible assets partially do not affect the company's performance. The results of the moderating variable state that agency costs can moderate intellectual capital and intangible assets on company performance, while agency costs cannot moderate operating capacity on company performance. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh modal intelektual, kapasitas operasi, dan aset tidak berwujud terhadap kinerja perusahaan yang dimoderasi oleh biaya keagenan. Penelitian ini memanfaatkan informasi yang diambil dari laporan keuangan yang berasal dari Bursa Efek Indonesia (BEI) dengan menggunakan purposive sampling yang memenuhi langkah eksplorasi. Periode penelitian selama 5 tahun yaitu tahun 2017 sampai dengan tahun 2021 dengan jumlah informasi yang digunakan yaitu 50 sampel perusahaan manufaktur sektor barang konsumsi. Metode penelitian menggunakan STATA dengan jenis data sekunder. Hasil penelitian menyatakan bahwa modal intelektual dan kapasitas operasi secara parsial berpengaruh terhadap kinerja perusahaan, sedangkan aset tak berwujud secara parsial tidak berpengaruh terhadap kinerja perusahaan. Hasil dari variabel moderasi menyatakan bahwa biaya agensi dapat memoderasi modal intelektual dan aset tidak berwujud terhadap kinerja perusahaan, sedangkan biaya agensi tidak dapat memoderasi kapasitas operasi terhadap kinerja perusahaan.
Pengaruh Motivasi dan Gender Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Ujian CPA (Studi Kasus Mahasiswa Akuntansi Universitas Mulawarman) Bone, Hariman; Kalapadang, Betris; Hidayat, Taufik Rahmat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.15167

Abstract

Abstract This research aims to examine the influence of motivation and gender on accounting students' interest in taking the public accounting certification exam. This research is motivated by the lack of public accounting firms (KAP) in Samarinda which is not comparable to the number of accounting graduates from Mulawarman University. This research collects data through a survey using a purposive sampling technique. The number of respondents was 88 active students from the Class of 2015, 2016, 2017 and 2018 at Mulawarman University. Data was processed using warpPLS version 7.0. This research uses the theory of achievement needs and expectancies to describe student motivation in taking the CPA exam. The research results show that motivation has a significant effect on accounting students' interest in taking the CP exam, but this research did not find a significant effect between gender on students' interest in taking the CPA exam. Abstrak Penelitian ini bertujuan untuk menguji pengaruh motivasi dan gender terhadap minat mahasiswa akuntansi mengikuti ujian Sertifikasi akuntan publik Penelitian ini dimotivasi oleh kurangnya kantor akuntan public (KAP) di samarinda yang tidak sebanding dengan jumlah lulusan akuntansi Universitas Mulawarman. Penelitian ini mengumpulkan data melalui survei dengan Teknik purposive sampling. Jumlah responden adalah 88 mahasiswa aktif Angkatan 2015, 2016, 2017 dan 2018 di Universitas Mulawarman. Data diolah menggunakan warpPLS versi 7.0. Penelitian ini menggunakan teori kebutuhan berperestassi dan ekspektansi untuk mendeskripsikan motivasi mahasiswa dalam mengikuti ujian CPA. Hasil penelitian menunjukkan bahwa motivasi berpengaruh signifikan terhadap minat mahasiswa akuntansi untuk mengikuti ujian CP, namun penelitian ini tidak menemukan pengaruh signifikan antara jenis kelamin terhadap minat mahasiswa mengikuti ujian CPA.
The Organizational Culture on Accounting Information Systems Quality and Implications on The Quality of Information Susilawati, Christine Dwi Karya; Thiodora, Veranica
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.13292

Abstract

Abstract A strong organizational culture is widely recognized and is often cited as the reason for the success of the organization, and vice versa, a weak organizational culture can cause problems for the organization. PT Frisian Flag Indonesia is one of the companies that is quite successful in Indonesia, and this success can be achieved because of the harmony between companies that have well socialized the organizational culture to their employees. The objectives to be achieved in this study were to determine the effect of organizational culture on the quality of the accounting information system and to determine the effect of the quality of the accounting information system on the quality of information at PT Frisian Flag Indonesia. The method used is Causal Explanatory, which identifies the causal relationship of various variables and phenomena that exist. The result of the research is that there is a partial influence of organizational culture variables on the quality of the accounting information system of PT Frisian Flag Indonesia Bandung branch with a t value of 5,909 with a significance level of 0,000 and there is a significant influence between the variables of the quality of accounting information systems partially on the quality of PT Frisian information. Flag of Indonesia Bandung branch with t value of 10,888 with a significance level of 0,000 Abstrak Budaya organisasi yang kuat diakui secara luas dan sering disebut-sebut sebagai alasan keberhasilan organisasi, begitu pula sebaliknya, budaya organisasi yang lemah dapat menimbulkan permasalahan bagi organisasi. PT Frisian Flag Indonesia merupakan salah satu perusahaan yang cukup sukses di Indonesia, dan keberhasilan tersebut dapat diraih karena adanya keharmonisan antar perusahaan yang telah mensosialisasikan dengan baik budaya organisasi kepada karyawannya. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh budaya organisasi terhadap kualitas sistem informasi akuntansi dan untuk mengetahui pengaruh kualitas sistem informasi akuntansi terhadap kualitas informasi pada PT Frisian Flag Indonesia. Metode yang digunakan adalah Causal Explanatory, yaitu mengidentifikasi hubungan sebab akibat dari berbagai variabel dan fenomena yang ada. Hasil penelitian terdapat pengaruh secara parsial variabel budaya organisasi terhadap kualitas sistem informasi akuntansi PT Frisian Flag Indonesia cabang Bandung dengan nilai t sebesar 5,909 dengan tingkat signifikansi 0,000 dan terdapat pengaruh yang signifikan antara variabel budaya organisasi terhadap kualitas sistem informasi akuntansi PT Frisian Flag Indonesia cabang Bandung dengan nilai t sebesar 5,909 dengan tingkat signifikansi 0,000. variabel kualitas sistem informasi akuntansi secara parsial terhadap kualitas informasi PT Frisian. Bendera Indonesia Cabang Bandung dengan nilai t hitung sebesar 10,888 dengan tingkat signifikansi 0,000.

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