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JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

JIA
Website

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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Analisis Pengaruh CAR, NPL dan NIM terhadap Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia Luh Nadi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to determine the effect of CAR, NPL, and NIM to profitability using a measuring instrument ROA in banks which had assets above Rp 100 trillion and is listed on the Indonesia Stock Exchange (BEI) in the period 2010 - 2014. This study uses regression analysis Data panel, where the panel data obtained from the combined data of cross section data (N), there are ten (10) companies and time series (t), there are 5 years. Thus, in this study there were 50 observational data. The result of the calculation of the effect of CAR on ROA, obtained by value t count <t-table (0,348 <2.0129) with significant value 0.7297> 0.05, CAR does not mean positive effect on ROA. NPL influence on ROA calculation, obtained by value t count <t-table (-3.055 <-2.0129) with significant value 0.0037 <0.05, which means NPL has negative effect on ROA. While calculating the effect NIM on ROA, obtained by value t count> t-table (2.939> 2.0129) with significant value 0.0051 <0.05, which means NIM. Ha the positive effect on ROA

Pengaruh Profitabilitas dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Kharina Windi Yohana Sari; Endang Ruhiyat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v4i1.142

This study aims to obtain empirical evidence about the effect of profitability on a going concern audit opinion, the effect of prior year's audit opinion on going concern audit opinion, as well as the simultaneous influence profitability and prior year's audit opinion on going concern audit opinion. Measurement indicators of profitability is return on assets, whereas the previous year's audit opinion and going concern audit opinion is measured by a dummy variable. The sample in this research are 21 companies listed on the Stock Exchange during the fourth period of the study (2011-2014) thus obtained samples of data representing 84 years of research. The research data in the form of financial statements audited by independent auditors obtained from the official website of the Stock Exchange www.idx.com. Sampling method used is purposive sampling method of obtaining samples based on certain criteria. Hypothesis testing is done by using logistic regression analysis of the data for the dependent variable and one independent variable in the study is a dichotomy. The data collected, then processed using an application program SPSS 22.0 for Windows. Based on the results of testing the hypothesis of the obtained evidence that profitability has no significant negative effect on going concern audit opinion, while the previous year's audit opinion in a positive significant effect on the going concern audit opinion. Simultaneous hypothesis testing showed that the profitability and the prior year's audit opinion is jointly significant effect tehadap going concern audit opinion.

PENGARUH INSENTIF PAJAK, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI INDRA IMAN SUMANTRI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

The Purpose of this research is to analysis and to find the effect of Tax Insentif, Growth Opportunity, and Leverage to Accounting Conservatiesme on manufacture company at Indonesia Derivatif Exchange (IDX) in years periode 2009-2015. Tax Insentif indikator in this research using Tax Planning Policy, Growth Opportunity indicator in this research using the formula which the outstanding shares multiply closing prices on market and the result devided by Total Equities, Leverage indicator in this research using the formula which the total of Debt devided by Total Equities, and Accounting Conservatiesme indicator in this research using acrual acumulation. This Research use purposive sampling method, 7 company as samples are final datas using this research, it are from 37 company listed in industrial and consummer sector at Indonesia Derivatif Exchanges as population. SPSS ver 22 software use to analysis datas. The result of the research shows that Tax insentif and Growth Oppertunity effect to accounting conservatiesme and Leverage is not effect to accounting conservatieme.

PENGARUH PERSEPSI KUALITAS PELAYANAN KANTOR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI, TARIF PAJAK DAN ATURAN PAJAK TERHADAP TINGKAT KEPATUHAN DALAM MELAPORKAN PAJAK PENGHASILAN DI KPP MADYA TANGERANG Rananda Septanta
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

By using the sample of taxpayers of individuals registered in KPP Madya Tangerang. Researchers test whether there is influence from the Perceptions of Quality of Tax Office Services for Individual Taxpayer, Tax Rate and Application of e-SPT Against Compliance Rate In Reporting Income Tax In KPP Madya Tangerang. Data is analyzed by using SPSS. Based on the existing analysis, it is evident that the variable of service quality does not affect the level of compliance in reporting income tax in KPP Madya Tangerang. However, the variable tax rate and Application of e-SPT in this case have an influence on tax compliance level, especially in reporting income tax at KPP Madya Tangerang.

Manajemen Laba Melalui Aktifitas Riil Terhadap Koefisien Respon Laba SAPTA SETIA DARMA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

The objective of this research is to examine and analyze the impact of companies applying earnings management through real activities, both simultaneously and partially, toward earnings response coefficient. This research was conducted as a response that to detect earnings management can do through real acitivities that consist of five methods of measurement; abnormal cash flow from operation, abnormal cost of good sold, abnormal discretionary expenses, abnormal inventory and abnormal production cost (Roychowdhury, 2006). The population consists of manufacturing companies listed on the Indonesia Stock Exchange during period of 2011-2013. Samples members of 132 companies are selected using purposive sampling method.The result of regression analysis indicated that partial abnormal cost of goods sold significant positive effect on earnings response coefficient, which received H2. Abnormal cash flow from operation, abnormal cost of good sold, abnormal discretionary expenses, abnormal inventory and abnormal production cost affect earnings response coefficient

Perception Analysis on Tax Audit Quality Jawa Barat I Regional Tax Office Analisis Persepsi Kualitas Pemeriksaan Pajak: Studi Kasus pada Kanwil DJP Jawa Barat I) Ferry Irawan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This paper tries to investigate the quality of tax audit in Directorate General of Taxes (DGT) especially in Jawa Barat I Regional Tax Office (Kanwil DJP Jawa Barat I). In this research, we used a descriptive and qualitative approach. Also, we conduct a deep interview with several key persons in each tax office and officials at DGT Head Office. It is found that the quality of tax audit can be categorizedd as “good”. However, it needs continuous improvement.

ANALISIS PENGARUH FAKTOR-FAKTOR MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Siarwi Siarwi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

The purpose of this research is to know the effect of Human Capital element, Structural Capital and Capital Service to Return On Assets (ROA) either partially or simultaneously in banking company that has go public and always make a profit during the period of 2010 - 2014. The research method used is proportionate stratified random sampling, with sample of 22 banks and data obtained from Bank Indonesia. Analysis technique used is multiple regression analysis by using Eviews 7.0 software for regression analysis and hypothesis test, because data used is panel data, that is data that combine time series and cross section data. The results showed that Human Capital Elements have positive and significant impact on Return On Assets (ROA) of 82.69% and the rest of 7.31% influenced by other factors. Structural Capital (Structural Capital) has a positive and significant impact on Return On Assets (ROA) of 81.82%. and the remaining 18.18% influenced by other factors, from the Capital Elements Services (Customer Capital) have a positive and significant impact on Return On Assets (ROA) of 84.50% and the remaining 15.50% influenced by other factors. Based on the results of Eviews output obtained F table of 2.40. Thus Fcount> Ftable (25.74514> 2.40), then seen from the value of Probability (F-statistic) is 0,0000, smaller than 0.05 or 0.000 <0.05, so H0 is rejected and H1 accepted. It is that the variables of Human Capital Elements (Human Capital), Structural Capital (Capital Structural), Capital Capital Service (Customer Capital) simultaneously (together) have a significant influence on Return On Assets (ROA). With multiple regression equation is: Y = 0.015 - 0.00047 X1 + 5.99 X2 + 0.0128 X3

PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 SUTARDI SUTARDI; NUR KHASANAH
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This research aims to know the influence of rotation of the inventory, accounts receivable turnover and profit on sales growth against pharmaceutical companies. This testing is carried out using Eviews application Version 8.1. Analysis of the multiple linear regression was used. The results showed that the partial inventory turnover have a significant effect on earnings, receivables turnover no significant effect on earnings and sales growth has no significant effect on earnings.Simultaneously the results showed that the rotation of the inventory, accounts receivable turnover and sales growth effect significantly to profits. The magnitude of the coefficient of determination (adj. R2) is 0.850105. This means that a bound variable i.e. 85.01% profit can be explained by three free variables i.e. accounts receivable turnover, inventory turnover and sales growth. While the rest of 14.99% explained by other variables which are not entered into the model.

DETERMINAN PENENTUAN FEE AUDIT EKSTERNAL DALAM KONVERGENSI IFRS Sukron Dawami; Julian Maradina
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to examine the determinants of external audit fees in IFRS convergence. There are several factors that are expected to affect audit fees such as firm size, profitability level and KAP type. These factors are expected to increase external audit fees. In addition, this study also linked the application of IFRS and auditing areas that are still few in Indonesia. This study is a modification of Ulfasari research (2014). This study adds independent variables and uses secondary data from manufacturing companies listed on the BEI 2010-2014. This research use purposive sampling method and get sample as many as 130 companies. Thereafter, firm size, profitability level, KAP type and audit fee were tested using multiple linear regression analysis found in SPSS version 21. Before the regression test, the data were first tested using the classical assumption test. The result of the research shows that firm size has significant effect to audit fee, profitability level has significant effect to audit fee. While KAP type has no significant effect on audit fee. Simultaneously firm size, profitability level and KAP type have effect on audit fees in IFRS convergence.

Pengaruh Profesionalisme dan PengalamanAuditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan Neng Ira; Nofryanti -
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aimed to examine the effect of a professional auditor and the auditor's experience in the auditor's ability to detect fraud. This research was conducted through questionnaires by external auditors who work in the area of Tangerang and South Jakarta. Independent variables used is the professionalism of the auditor and the auditor's experience. The method used in this research is multiple linear regression, correlation test, determination coefficient test, F test, test t. From the results of this study showed that professionalism positive and significant impact on the ability of auditors to detect fraud in this case means that H1 is accepted, as well as the results showed that the auditor's experience has positive and significant impact on the ability of auditors to detect fraud in this case means that H2 is accepted. F Based on the test results indicate that the professionalism and experience of auditor has positive and significant impact on the ability of auditors to detect fraud together it means the H3 is accepted.

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Eka Rima Prasetya, M.Pd

Contact Email
dosen01367@unpam.ac.id

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Kota tangerang selatan,

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