JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
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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138 Documents
<![CDATA[PENGARUH SELF EFFICACY, TEKANAN KETAATAN, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT ]]>
<![CDATA[Satiman Satiman]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v6i1.1201
<![CDATA[The objective of this research was to examine the influence of self efficacy, obedience pressure, locus of control and task complexity on audit judgment. The respondents are auditor who working in public accountant firm in South Jakarta. 133 questionnaires are distributed, 102 questionnaires are returned and analyzed in this research. Hypothesis testing is done by multiple regression analysis method and assisted tool SPSS 22 statistical test.The research showed that influence of self efficacy, obedience pressure, locus of control and task complexity has signficant to audit judgment.]]>
<![CDATA[KEBIJAKAN DIVIDEN DAN VOLATILITAS HARGA SAHAM DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sutandijo Sutandijo]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i1.2279
<![CDATA[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)]]>
<![CDATA[PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP OPINI GOING CONCERN ]]>
<![CDATA[Julian Maradina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i1.2201
<![CDATA[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.]]>
<![CDATA[MITOS DI BALIK LAPORAN SOSIAL BANK SYARIAH ]]>
<![CDATA[Ary Yunita Anggraeni]]>;
<![CDATA[Eko Ganis Sukoharsono]]>;
<![CDATA[M. Achsin]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i1.2392
<![CDATA[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.]]>
<![CDATA[TEKNOLOGI INFORMASI, PROFESIONALISME ACCOUNT REPRESENTATIVE DAN APLIKASI E-TAX TERHADAP PENERIMAAN PAJAK ]]>
<![CDATA[Lely Suryani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i1.2202
<![CDATA[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.]]>
<![CDATA[PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Anis Syamsu Rizal]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i1.2508
<![CDATA[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”.]]>
<![CDATA[PENGARUH MULTINATIONALITY DAN TIMELINESS OF FINANCIAL REPORTING TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Muhammad Ridwan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i1.2203
<![CDATA[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]]>
<![CDATA[PENGARUH RELATED PARTY TRANSACTION DAN THIN CAPITALIZATION TERHADAP STRATEGI PENGHINDARAN PAJAK ]]>
<![CDATA[Sapta Setia Darma]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i1.2204
<![CDATA[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.]]>
<![CDATA[Analisis Kualitas Auditor, Leverage Dan Persentase Saham Initial Public Offering Terhadap Earnings Management Perusahaan Go Public ]]>
<![CDATA[Hasanuddin Hasanuddin]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i2.2714
<![CDATA[AbstractThe action of corporate management to intervene in the process of drafting financial statements is an act of dysfunctional behavior that will affect the enhancement of personal welfare management and The company's employees and the value of its leadership. This research aims to test and prove empirically the cause and influence of earnings management in the company that go public after the enactment of Accounting and Auditing Enforcement Release (AAER) by Security Exchange Commission (SEC). The variables tested were reputation Auditor, Leverage and stock percentage of Initial Public Offering (IPO) at the company that go Public on the Indonesia Stock Exchange from 2000 to 2004. The method of analysis used is multiple regression that previously done testing through several stages. Results show that the leverage variable significantly affects earnings management. This indicates that the debt that is the source of external funds used to finance the business continuity is strongly associated with earnings management. ]]>
<![CDATA[EFFECT OF EXPOSURE MEDIA, ENVIRONMENTAL PERFORMANCE AND INDUSTRIAL TYPE ON CARBON EMISSION DISCLOSURE ]]>
<![CDATA[Fenny Novia Aulia Ulfa]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i2.2320
<![CDATA[AbstractThe purpose of this research is to test the influence of Media Exposure, Environmental Performance And Type of Industry to Carbon Emission Disclosure. The independent variable in this research is Media Exposure measured using dummy variables, Environmental Performance is measured using an ordinal And Type of Industry is measured using dummy variables. Carbon Emission Disclosure as the dependent variable is measured using a checklist that was adopted from research Choi et al. The population of this research is non-financial companies that listed in the year 2014-2016. By using purposive sampling method and obtained a total sample of 36 companies per year. Methods of analysis of this research include statistic descriptive analysis, test classic assumptions, hypothesis testing and multiple linear. Results from this study indicate that Media Exposure significantly influences to the extent of carbon emission disclosure. Meanwhile, Environmental Performance and Type of Industry had no significant influence on the extent of carbon emission disclosure. Variable Carbon Emission Disclosure can be explained by the variable Media Exposure, environmental performance and the type of Industry amounted to 30%, while the remaining 70% is influenced by the other variables which are not researched in the study.Keyword: Carbon Emission Disclosure, Voluntary Disclosure, Media Exposure, Environmental Performance, Type of Industry]]>
