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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 138 Documents
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Hexagon Model: Financial Statement Fraud (Evidence Indonesian Health Company) Satria, Hendy; Chartady, Rachmad; Nurililah, Zulfadhia
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i2.40442

Abstract

This research aims to determine the effect of the fraud hexagon model on financial statement fraud in healthcare companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research used a sample of 16 companies using a sampling technique, namely purposive sampling. The method used in this research is a quantitative descriptive method. The object of this research is a healthcare company listed on the Indonesian Stock Exchange. Data collection techniques were carried out using documentation and literature study methods. The results of this research are based on the results of the t-test or partial test which shows that pressure, capability, and rationalization affects fraudulent financial statements. Opportunity, arrogance, and collusion do not affect financial statement fraud. The results of the f test or simultaneous test show that pressure, capability, opportunity, rationalization, arrogance, and collusion together simultaneously influence financial statement fraud. It can be concluded that the results of the coefficient of determination test with a McFadden R-squared value of 0.2313, which means that the variables pressure, capability, opportunity, rationalization, arrogance, and collusion influence financial statement fraud by 23.13% while the remaining 76.87% is influenced by other external variables from the research studied.
The Effect of Self Assessment Good Corporate Governance and Risk Management on Financial Performance Meisya Pebiana; Wulandari, Rosita; Wiwit Irawati; Ali Mubarok
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i2.41362

Abstract

This quantitative study examines the impact of The Self Assessment of Good Corporate Governance and Risk Management, proxied by Credit Risk (NPL), Market Risk (NIM), Liquidity Risk (LDR), and Operational Risk (BOPO), on Financial Performance measured by Return on Assets (ROA). The research utilizes secondary data from 29 conventional banking companies listed on the Indonesia Stock Exchange over a 5-year period, generating 145 observation data points from 2018 to 2022. Data analysis employs Eviews 12 for descriptive statistics, model accuracy tests, classical assumption tests, coefficient of determination (R²), panel data linear regression analysis, as well as F and t statistical tests. Findings indicate that both GCG and Risk Management variables collectively influence financial performance based on F-test results. Specifically, t-test results reveal that NIM and BOPO variables partially impact financial performance, whereas GCG, NPL, and LDR variables show no partial effects.
Pengaruh Penghindaran Pajak, Koneksi Politik, dan Beban Pajak Tangguhan terhadap Nilai Perusahaan Santiko Vidiarto, Bagus; Cahyani, Yenni
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i2.41412

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi dan menunjukkan secara objektif dampak konektivitas politik, penghindaran pajak, dan beban pajak tangguhan terhadap nilai perusahaan. 45 perusahaan yang secara berurutan terdaftar dalam indeks LQ45 selama periode lima tahun dari 2018 hingga 2022 merupakan populasi penelitian. Sebanyak 50 laporan keuangan dan laporan tahunan yang telah diaudit diperoleh dari sampel 10 perusahaan yang diobservasi selama periode 5 (lima) tahun, dengan menggunakan pendekatan purposive sampling. Pendekatan analisis data menggunakan analisis regresi data panel dan pengujian hipotesis dengan ambang batas signifikansi 5%. Program E-Views 13 adalah alat uji yang digunakan. Hal ini ditunjukkan oleh hasil pengujian hipotesis bahwa penghindaran pajak, konektivitas politik, dan beban pajak tangguhan semuanya secara signifikan mempengaruhi nilai perusahaan pada saat yang sama. Penghindaran pajak dan biaya pajak tangguhan tidak secara signifikan mempengaruhi nilai perusahaan; hanya konektivitas politik yang memiliki dampak substansial terhadapnya.
Persepsi Wajib Pajak Mengenai Pengaruh Keadilan Pajak, Pemeriksaan Pajak dan Diskriminasi Pajak terhadap Penggelapan Pajak Azzahro, Tsabita; Ajimat, Ajimat
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.v12i1.42270

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak, pemeriksaan pajak dan diskriminasi pajak terhadap penggelapan pajak. Metode penelitian ini menggunakan kuantitatif dengan pendekatan asosiatif dan sampel dalam penelitian ini sebanyak 100 orang. Hasilnya adalah tidak ada pengaruh antara keadilan pajak dengan penggelapan pajak, tidak ada pengaruh pemeriksaan pajak terhadap penggelapan pajak, ada pengaruh antara diskriminasi pajak terhadap penggelapan pajak, tidak ada pengaruh simultan keadilan pajak, pemeriksaan pajak dan diskriminasi pajak terhadap penggelapan pajak. Hasil uji determinasi adalah keadilan pajak, pemeriksaan pajak dan diskriminasi pajak terhadap penggelapan pajak memiliki pengaruh sebesar 4,7% dan sisanya dipengaruhi oleh faktor lain yang tidak diteliti.
A Study of Accounting Students' Perceptions of Gratification: A Gender Perspective Analysis Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.47051

Abstract

Students recognise that corruption is an unlawful act, harmful, and has become a critical issue in Indonesia. One of the roots of corruption is the act of gratification. In fact, the majority of students have not properly understood the concept of gratification. This study aims to comprehensively analyse accounting students' perspectives, focusing on gender differences. The study uses a questionnaire and obtains a sample of 208 students from various universities in Indonesia. The analytical method used is the independent t-test. The results of the study show that there is no difference in accounting students' views on gratification based on gender. This study is expected to contribute to educational policymakers, both at the Ministry level and at universities/higher education institutions, as a basis for making Anti-Corruption Education a mandatory general course for all students. Furthermore, it is hoped that the Ministry and universities/institutions will elaborate relevant approaches and concepts regarding corruption/gratification and collaborate with institutions/agencies that focus on corruption, such as conducting special certification for lecturers teaching Anti-Corruption Education and ensuring that the materials taught are appropriate. This will ultimately improve literacy and correct the misconceptions about corruption/gratification that have existed so far.
Procurement, Reform, Accountability, and Internal Control: Effects on Budget Absorption Lemana, Alifia Harfiani; Handarini, Dwi; Pahala, Indra
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.49547

Abstract

This study analyses the effect of goods/services procurement, bureaucratic reform, public accountability, and the Government Internal Control System (SPIP) on budget absorption in Ministries and State Institutions in Indonesia. This research was conducted with quantitative methods through multiple linear regression analysis to see the effect of independent variables on the dependent variable, and robustness tests to test the robustness of the model used. The results showed that public accountability has a significant effect on budget absorption, indicating that transparency and public accountability encourage the effectiveness of budget management. In contrast, the procurement of goods/services, bureaucratic reform, and SPIP had no significant effect on budget absorption. This is due to the revision of the Budget Implementation List (DIPA), bureaucratic reforms that focus more on administrative efficiency, and the implementation of the Government Internal Control System, which is not yet optimal. The results of this study are expected to provide insights for policymakers in improving budget absorption in the government sector.
The Influence of Institutional Ownership, Profitability, and Company Size on Earnings Quality Tsania, Aida Ayu Faiza; Mudjiyanti, Rina; Santoso, Suryo Budi; Santoso, Selamet Eko Budi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.51986

Abstract

The increasingly competitive business environment demands greater transparency in financial information, particularly earnings reports, which serve as a foundation for economic decision-making by various stakeholders. Nonetheless, not all reported earnings can be considered high-quality, making it essential to examine the factors that influence the quality of earnings. The banking sector plays a vital role in the national economy; however, gaps in corporate governance practices, as reflected in instances of financial statement manipulation in Indonesia. This study aims to examine the impact of institutional ownership, profitability, and company size on earnings quality in the banking industry. A quantitative approach was employed. The population consists of banking sector companies listed on the Indonesian Stock Exchange. A sample study was selected using purposive sampling. A total of 46 companies met the criteria, yielding 184 observations; which is the final sample comprised 57 observations after removing outliers. Multiple linear regression analysis was employed as the analytical tool. The results indicate that institutional ownership has a significant effect on earnings quality in the banking sector, while profitability and company size do not have a significant impact. This study is expected to serve as a reference for investors, regulatory authorities, and corporate management in enhancing accountability and transparency of financial information in the banking sector.
The Role of Transfer Pricing and Accounting Conservatism on Tax Avoidance: The Moderating Role of Sales Growth Syawalli, Maharani; Sastri, Enan Trivansyah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.52288

Abstract

This study aims to evaluate and interpret the role of sales growth as a moderating variable and examine how transfer pricing and accounting conservatism influence tax avoidance. A quantitative approach was employed, utilizing secondary data sourced from the annual financial statements of Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the years 2019 to 2023. The research sample included 16 companies, resulting in 80 total observations, which were selected based on purposive sampling criteria. The data were analyzed using Panel Data Regression and Moderated Regression Analysis (MRA), conducted through Eviews 9 and Microsoft Excel. The results of this study indicate that transfer pricing does’nt have a partial effect on tax avoidance, whereas accounting conservatism does have an effect on tax avoidance. In addition, sales growth is not able to moderate the relationship between transfer pricing and tax avoidance, but it can moderate the relationship between accounting conservatism and tax avoidance.
The Impact of Political Connections, Transfer Pricing, and Corporate Governance on Tax Avoidance Al Falah, Faiq Taj; Barli, Harry; Irawati, Wiwit
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.43113

Abstract

This study aims to analyse the influence of political connections, transfer pricing, and corporate governance, represented by managerial ownership, institutional ownership, and an independent board of commissioners, on tax avoidance. The population of this study consists of coal sector mining companies listed on the Indonesia Stock Exchange between 2018 and 2022. This study applied a quantitative method with a purposive sampling technique, involving a population of 41 companies, and produced 8 company samples. The results of this study show that political connections affect tax avoidance, while transfer pricing, managerial ownership, institutional ownership, and an independent board of commissioners have no partial effect on tax avoidance. Simultaneously, all independent variables affect tax avoidance
Pengaruh Gender Diversity, Risk Minimization dan Agresivitas Pajak terhadap Corporate Social Responsibility Syifa Aulia; Fikriyah, Siti Hailatul
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.43378

Abstract

This research aims to find out and provide empirical evidence regarding Gender Diversity, Risk minimisation, and Tax Aggressiveness towards Corporate Social Responsibility in Non-Cyclical Consumer Sector Companies listed on the Indonesian Stock Exchange for the 2018-2023 period. This type of research is used in quantitative research. The number of samples in this study was as large as 72 observational data from 125 non-cyclical consumer companies for the 2018-2023 period, which was obtained using a purposive sampling method based on established criteria. The data used is secondary data, namely in the form of annual reports and sustainability reports for the 2018-2023 period, obtained from the official website of the Indonesian Stock Exchange. The technical data analysis used is descriptive statistics and panel data regression analysis using EViews 12 software. The results of this research are based on tests simultaneously stating that Gender Diversity, Risk Minimisation, and Aggressiveness Taxes have a simultaneous effect on Corporate Social Responsibility. Based on the partial test, it states that Gender Diversity and Tax Aggressiveness influence Corporate Social Responsibility. Meanwhile, Risk minimisation has no effect on Corporate Social Responsibility.

Page 13 of 14 | Total Record : 138

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