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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).
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Articles 138 Documents
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Pengaruh Tingkat Inflasi, Bi-7 Days Repo Rate, dan Nilai Tukar Usd/Kurs terhadap Indeks Harga Saham Gabungan Andhani, Destian; Wahidah, Nur Rachmah; Simangunsong, Ria Rosalia
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

Abstract

The aim of the research is regarding the Influence of the Inflation Rate, Bi-7 Days Repo Rate, and USD/Exchange Rate on the IHSG Composite Stock Price Index on the Indonesian Stock Exchange in 2017-2021. The Indonesian Stock Exchange (BEI) has a composite index known as the Composite Stock Price Index (IHSG). When the JCI shows an increase, it means that the Indonesian economy is in good condition and the opposite applies. The JCI movement is certainly influenced by several macroeconomic factors, therefore this research aims to determine the development of the Inflation level, BI-7 days Reverse Repo Rate, USD/Exchange Rate, IHSG and determine the significance of the influence of the Inflation variable, BI-7 days Reverse Repo Rate, and USD Exchange Rate both partially and simultaneously against IHSG on BEI. The research method used in this research is the multiple linear regression analysis method which is processed using SPSS 25. This type of research is descriptive with qualitative analysis. Based on the research results, it is concluded that based on the results of the F test, the inflation rate, BI-7DRR, and USD exchange rate simultaneously have a significant effect on the IHSG. The results of research using the t-test concluded that the inflation rate had no and insignificant influence on the IHSG, while the BI-7DRR variable had a positive and significant influence on the IHSG, and the USD Exchange Rate had a negative and significant influence on the IHSG. ABSTRAK  Tujuan dari penelitian ini untuk melihat pengaruh Tingkat Inflasi, Bi-7 Days Repo Rate, dan Nilai Tukar Usd/Kurs terhadap Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia Tahun 2017-2021. Bursa Efek Indonesia (BEI) memiliki indeks gabungan yang dikenal dengan Indeks Harga Saham Gabungan (IHSG). Di saat IHSG menunjukkan peningkatan berarti perekonomian Indonesia berada dalam keadaan yang baik dan berlaku sebaliknya. Pergerakan IHSG tentu dipengaruhi oleh beberapa faktor makroekonomi oleh karenanya penelitian ini bertujuan untuk mengetahui perkembangan tingkat Inflasi, BI-7 days Reverse Repo Rate, Nilai  
Pengaruh Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance Ari Hamzah, Ridwan Fauzi; Febriyanto, Muhammad Ikhsan; Sari, Wulan Nurdiana; Suripto, Suripto
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.25836

Abstract

Abstract According to a report from the Tax Justice Network, it is estimated that tax losses caused by tax evasion practices in Indonesia reach around IDR. 68.7 trillion. The report also noted that companies in Indonesia contributed as much as Rp. 67.6 trillion in tax avoidance practices, while individuals as individual taxpayers contribute around Rp. 1.1 trillion. This research aims to obtain empirical evidence that reveals the consequences of capital intensity and company size on the use of tax avoidance strategies. This type of research is associative quantitative. The data utilized in this research consists of annual financial reports on 'manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during' the period from 2017 to 2021. A purposive sampling method was used to select 8 companies as a sample observed for 5 years. Thus, in this research, 40 companies were the objects of observation. Data analysis was carried out using panel data regression. The research results show that there is a significant positive influence between capital intensity and tax avoidance practices, and there is a significant positive relationship between company size and tax avoidance practices. Abstrak Menurut laporan Tax Justice Network, kerugian pajak akibat praktik penghindaran pajak di Indonesia diperkirakan mencapai sekitar Rp. 68,7 triliun. Laporan tersebut juga mencatat perusahaan-perusahaan di Indonesia memberikan kontribusi sebesar Rp. 67,6 triliun dalam praktik penghindaran pajak, sedangkan orang pribadi sebagai wajib pajak orang pribadi berkontribusi sekitar Rp. 1,1 triliun. Penelitian ini bertujuan untuk memperoleh bukti empiris yang mengungkapkan pengaruh intensitas modal dan ukuran perusahaan terhadap penggunaan strategi penghindaran pajak. Jenis penelitian ini adalah kuantitatif asosiatif. Data yang digunakan dalam penelitian ini terdiri dari laporan keuangan tahunan pada 'perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama' periode 2017 hingga 2021. Metode purposive sampling digunakan untuk memilih 8 perusahaan sebagai sampel yang diamati. 5 tahun. Dengan demikian, dalam penelitian ini terdapat 40 perusahaan yang menjadi objek pengamatan. Analisis data dilakukan dengan menggunakan regresi data panel. Hasil penelitian menunjukkan terdapat pengaruh positif signifikan antara intensitas modal terhadap praktik penghindaran pajak, dan terdapat hubungan positif signifikan antara ukuran perusahaan dengan praktik penghindaran pajak.  
Skeptisisme Profesional Auditor terhadap Kemampuan Auditor dalam Mendeteksi Risiko Salah Saji: Moderasi Pengalaman dan Time Budget Pressure Marhamah, Marhamah; Putra, Mukhlas Adi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.28699

Abstract

ABSTRACT The goal of this study was to see how auditors' professional scepticism affected the likelihood of misstatement at a Public Accounting Firm (KAP) in Semarang City, with time and budget constraints serving as a moderating variable. This study employed a qualitative methodology, with a total population of 43 respondents drawn from 17 public accounting firms. The purposive sampling strategy was utilized in this study to determine the sample. Multiple linear regression was employed to conduct the analysis in this study. The results revealed that the variable of professional scepticism had a significant effect on the Auditor's Ability to Detect the Risk of Misstatement, as did the variable of Time Budget Pressure, and that time budget pressure was unable to moderate an auditor's professional scepticism toward the auditor's ability to detect risk. misstatement. ABSTRAK Tujuan dari penelitian ini adalah untuk melihat bagaimana skeptisisme profesional auditor mempengaruhi kemungkinan terjadinya salah saji pada Kantor Akuntan Publik (KAP) di Kota Semarang, dengan keterbatasan waktu dan anggaran sebagai variabel moderasi. Penelitian ini menggunakan metodologi kualitatif, dengan jumlah populasi sebanyak 43 responden yang berasal dari 17 Kantor Akuntan Publik. Strategi purposive sampling digunakan dalam penelitian ini untuk menentukan sampel. Regresi linier berganda digunakan untuk melakukan analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa variabel skeptisisme profesional berpengaruh signifikan terhadap Kemampuan Auditor Mendeteksi Risiko Salah Saji, begitu pula dengan variabel Tekanan Anggaran Waktu, dan tekanan anggaran waktu tidak mampu memoderasi skeptisisme profesional auditor terhadap kemampuan auditor. untuk mendeteksi risiko salah saji.
Pengaruh Kinerja Keuangan, Nilai Perusahaan, Earning Per Share, Kesempatan Investasi, dan Financial Leverage terhadap Return Saham Apriyando, Ingga Dwi Mulya; Mariana, Mariana
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.29019

Abstract

Abstract This research is used to obtain empirical evidence regarding the effect of Financial performance, Firm Value, Earning per share, Investment opportunity, and Financial leverage effect to Stock Return. This study uses an entire population of listed food and beverage companies on the Indonesian Stock Exchange (BEI) 2013-2020. The purposive sampling method is used in this study, the number of samples is 14 food and beverage companies. This research uses multiple linear regression. The result of this study is : (1) Financial performance has a significant positive effect on Stock Return. (2) Firm Value has a significant positive effect on Stock Return. (3) Earning per share has a significant positive effect on Stock Return. (4) Investment opportunity has no significant negative effect on Stock Return (5) Financial leverage has no significant negative effect on Stock Return. Abstrak Penelitian ini digunakan untuk memperoleh bukti empiris mengenai pengaruh Kinerja Keuangan, Nilai Perusahaan, Earning per Share, Investment Opportunity, dan Financial Leverage terhadap Return Saham. Penelitian ini menggunakan seluruh populasi perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2020. Metode purposive sampling yang digunakan dalam penelitian ini, jumlah sampelnya adalah 14 perusahaan makanan dan minuman. Penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini adalah : (1) Kinerja keuangan berpengaruh positif signifikan terhadap Return Saham. (2) Nilai Perusahaan berpengaruh positif signifikan terhadap Return Saham. (3) Earning per share berpengaruh positif signifikan terhadap Return Saham. (4) Peluang Investasi berpengaruh negatif tidak signifikan terhadap Return Saham (5) Financial leverage tidak berpengaruh negatif signifikan terhadap Return Saham.  
Potensi Pajak Penerangan Jalan pada Pendapatan Asli Daerah (Studi Kasus pada Kota Tangerang Selatan) Indradi, Donny; Agustini, Sri; Rudi, Rudi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.29296

Abstract

Abstract Based on Law No. 28 of 2009 on Regional Taxes and Fees, Article 2, the regions have the authority to levy taxes, which are divided into provincial taxes and county/city taxes. One of the taxes under the jurisdiction of the county/city government is the street lighting tax. The subject of the street lighting tax is the use of electricity, both self-generated and obtained from other sources, namely electricity generated by power plants. This research is explanatory qualitative research to analyse the problems in street lighting tax. The place of research is South Tangerang City with two informants from the superior and staff in the balance and revenue section of South Tangerang City. This study aims to analyse the revenue potential and contribution of the Street Lighting Tax to increase the PAD of South Tangerang City. The results showed that Street Lighting Tax in South Tangerang City has quite a good contribution at 33% and in 2020 and 2021, its revenue has reached the target. Abstrak Berdasarkan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pasal 2, daerah mempunyai kewenangan memungut pajak, yang terbagi menjadi pajak provinsi dan pajak kabupaten/kota. Salah satu pajak yang menjadi kewenangan pemerintah kabupaten/kota adalah pajak penerangan jalan. Subjek pajak penerangan jalan adalah penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun yang diperoleh dari sumber lain, yaitu tenaga listrik yang dihasilkan oleh pembangkit tenaga listrik. Penelitian ini merupakan penelitian kualitatif eksplanatori untuk menganalisis permasalahan pajak penerangan jalan. Tempat penelitiannya adalah Kota Tangsel dengan dua orang informan yang berasal dari atasan dan staf bagian perimbangan dan pendapatan Kota Tangsel. Penelitian ini bertujuan untuk menganalisis potensi penerimaan dan kontribusi Pajak Penerangan Jalan terhadap peningkatan PAD Kota Tangsel. Hasil penelitian menunjukkan bahwa Pajak Penerangan Jalan di Kota Tangsel mempunyai kontribusi yang cukup baik yaitu sebesar 33% dan pada tahun 2020 dan 2021 penerimaannya telah mencapai target.  
Pengaruh Intensitas Aset Tetap dan Intensitas Persediaan terhadap Tarif Pajak Efektif Pratiti, Dian; Sari, Eka; Ningsih, Widya; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.29309

Abstract

This research is a quantitative study that aims to determine how fixed asset intensity, inventory intensity on effective tax rates in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study was 22 companies, with the sample withdrawal method using the purposive sampling method. This study uses secondary data obtained from the annual report of the company. Data analysis using panel data regression, which consists of descriptive statistical analysis, classical assumption test.Panel data regression model selection and hypothesis testing. The results of data analysis or panel data regression show that the inventory intensity variable partially has a positive effect on the effective tax rate. While the fixed asset intensity variable has no effect on the effective tax rate. At the same time, fixed asset intensity, inventory intensity has a significant effect on the effective tax rate.  
Bank Digital Indonesia: Influence Anlysis Financial Ratio Zahrani, Syifa Aulia; Hakim, Dinda Aulia; Widayanti, Asti; Fahrudin, Tora
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.31975

Abstract

Abstract As a result of the impact of digital technology development, traditional banks are giving way to digital banks in the banking industry. The operational and profitability financial ratios, which both have a partial and simultaneous impact, can be used to determine how well the banking industry is performing. This study sets out to quantify the impact of operational ratio on Bank Digital's profitability. The operating ratios used in this study to assess bank performance are operating income (BOPO), non-performing financing (NPF), financing to deposits (FDR), and profitability (ROE), with profitability (ROE) as the independent variable. The data for this quantitative study came from the annual reports of six of the seven digital banks that were originally established with OJK for the period of 2017 to 2022. Descriptive statistics are used in the data processing, and linear regression is used in the data analysis, partially together with the coefficient of determination test, t test, and simultaneous analysis with hypothesis testing, or f test. According to the findings of the study's hypothesis testing, the NPF value has no bearing on the profitability ratio value, however the FDR and BOPO values have an impact on profitability. The simultaneous testing of these three factors reveals that BOPO, NPF, and FDR also have an impact on profitability. Abstrak Akibat dampak perkembangan teknologi digital, bank tradisional mulai tergeser oleh bank digital dalam industri perbankan. Rasio keuangan operasional dan profitabilitas, yang mempunyai dampak parsial dan simultan, dapat digunakan untuk mengetahui seberapa baik kinerja industri perbankan. Penelitian ini bertujuan untuk mengukur dampak rasio operasional terhadap profitabilitas Bank Digital. Rasio operasional yang digunakan dalam penelitian ini untuk menilai kinerja bank adalah pendapatan operasional (BOPO), non-performing financing (NPF), financing to deposit (FDR), dan profitabilitas (ROE), dengan profitabilitas (ROE) sebagai variabel independen. Data penelitian kuantitatif ini berasal dari laporan tahunan enam dari tujuh bank digital yang semula didirikan bersama OJK periode 2017 hingga 2022. Statistik deskriptif digunakan dalam pengolahan data, dan regresi linier digunakan dalam analisis data. , secara parsial dilakukan uji koefisien determinasi, uji t, dan analisis simultan dengan uji hipotesis atau uji f. Berdasarkan temuan pengujian hipotesis penelitian, nilai NPF tidak mempunyai pengaruh terhadap nilai rasio profitabilitas, namun nilai FDR dan BOPO mempunyai pengaruh terhadap profitabilitas. Pengujian ketiga faktor tersebut secara simultan menunjukkan bahwa BOPO, NPF, dan FDR juga mempunyai pengaruh terhadap profitabilitas.
Pengaruh Mediasi Efesiensi Investasi pada Hubungan Corporate Governance dan Kinerja Keuangan BUMN di Indonesia Periode Sebelum Pandemi Arif, Zalfa Khayliz Leviratna; Wafaretta, Vega
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.34133

Abstract

Implementation of Corporate Governance (CG) is closely related to efficient investment decisions to drive financial performance, but several State-Owned Enterprises (SOEs) in Indonesia are indicated to have inefficient investments. This study aims to examine the impact of CG on financial performance, and the role of investment efficiency as a mediation between CG and financial performance. The sample comprises 10 SOEs listed on the Indonesia Stock Exchange for the 2013-2019 period since the publication of the SOE regulations regarding CG assessment indicators in 2012. The analysis method uses panel data regression analysis. The results of the study found that the CG index reduced financial performance and the level of investment efficiency. These results do not confirm the resource-based theory because a high CG score results in inefficient investment (over/under investment) and lowers financial performance. In addition, investment efficiency is not able to mediate the effect of CG on financial performance due to the different industrial sectors in the sample having different investment needs. The implication of this research is the need to expand investment space for companies as well as monitor to implement various management policies by the Ministry of SOEs
Pengaruh Penetrasi, Densitas Asuransi Non Jiwa dan Non-Performing Loan Perbankan terhadap Pertumbuhan Perekonomian Indonesia Deviar, Alfiansyah; Djuminah, Djuminah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.34444

Abstract

Referring to Swiss-RE data for 2020-2021, from the percentage of Non-Life Insurance Penetration and Density, the value of Non-Life Insurance Penetration and Density in Indonesia is still relatively small. This study focuses on the effect of Non-Life Insurance Penetration and Density variables on Non-Performing Loans (NPL) and GDP Growth. The scope of research is on OECD countries and Indonesia, which represent developing countries using the Granger Causality Cause method. The results show that in countries with good economic levels, such as OECD countries, Non-Life Insurance Penetration and Density do not occur two-way causality on Non-Performing Loan and GDP Growth. However, a two-way causality relationship occurs in Indonesia due to geological factors and people's risk behaviour.
Pengaruh Ukuran Perusahaan dan Manajemen Laba terhadap Agresivitas Pajak Karlina, Lilis; Rahmasari, Intan; Winingrum W.A, Sri Putri
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.34769

Abstract

 The objective of this quantitative study is to examine the relationship between earnings management, company size, and tax aggressiveness. The analysis is limited to non-cyclical consumer companies that were publicly traded on the Indonesia Stock Exchange between 2017 and 2021. A purposive sampling technique was applied to obtain a representative sample of 26 companies. The analysis of secondary data obtained from annual financial reports involved the application of panel data regression. This approach involved conducting descriptive statistical analysis, hypothesis testing, classical assumption tests, and selection of regression models. The results suggest that although there is a partially negative relationship between company size and tax aggressiveness, there is no statistically significant effect of earnings management. Nevertheless, when taken into account in tandem, earnings management and company size have a significant impact on tax aggressiveness.

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