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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 242 Documents
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PENGARUH BUDAYA ORGANISASI, KEPEMIMPINAN, LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN Arif Darmawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3960

Abstract

This study aims to examine whether there is an influence of organizational culture, leadership, work environment and work discipline on employee performance. This research is a causality research design with as many as 67 people as a sample who are employees of PT Citra Buana Prakarsa. The sampling method used was saturated sampling technique with a population of 67 people. The data analysis method used is multiple linear regression analysis method using the SPSS (Statistical Package for the Social Sciences) program version 25. The results of the test show that organizational culture has no effect on employee performance, while leadership, work environment and work discipline have a significant effect on employee performance. employee performance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN BOARD DIVERSITY GENDER TERHADAP TAX AGGRESSIVE DENGAN ENVIRONMENT PERFOMANCE SEBAGAI VARIABEL MODERATING Masripah -
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3965

Abstract

Penelitian ini merupakan penelitian kuantitatif yang memiliki tujuan untuk menguji hubungan pengungkapan corporate social responsibility dan board diversity gender terhadap praktik tax aggressive dengan environment performance sebagai variabel moderasi. Penelitian ini menggunakan data sekunder dari perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga tahun 2020. Pengambilan kriteria sampel menggunakan metode purposive sampling yang didapatkan dengan jumlah yaitu 93 sampel. Data sampel diperoleh dari Bursa Efek Indonesia (BEI), Surat Keputusan PROPER Kementrian Lingkungan Hidup, dan laman resmi perusahaan. Pengujian hipotesis pada penelitian ini menggunakan dua model regresi linear berganda. Model pertama untuk menguji hipotesis pertama dan kedua. Model kedua untuk menguji hipotesis ketiga terkait adanya interaksi variabel moderasi environment performance dan pengungkapan corporate social responsibility. Kedua model tersebut diolah dan diuji dengan menggunakan software Microsoft Excel dan STATA. Hasil dari penelitian ini adalah pengungkapan corporate social responsibility tidak berpengaruh terhadap praktik tax aggressive. Board diversity gender berpengaruh negatif terhadap praktik tax aggressive. Environment performance mampu memoderasi pengaruh pengungkapan corporate social responsibility terhadap praktik tax aggressive.
The The Effect of Audit Tenure, Auditor’s Reputation and Time Budget Pressure on Audit Quality Danar Irianto Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3967

Abstract

This study aims to examine whether there is an effect of audit tenure, KAP reputation and time budget pressure on audit quality in companies listed on the IDX and the Issuer's website for the 2016-2020 period. This study has 3 independent variables, namely audit tenure, KAP reputation and time budget pressure and 1 dependent variable in the form of audit quality. The sampling method used is purposive sampling. This study uses a sample of manufacturing companies in the consumer goods industry sector. The sample of the number used is 55 of the 11 companies in the 5-year study. Secondary data used in this study with database collection techniques. Data analysis techniques using the coefficient of determination R2 and multiple linear regression analysis. The results showed that audit tenure, KAP reputation and time budget pressure had no significant effect partially or simultaneously on audit quality in manufacturing companies in the consumer goods industry sector.
Pengaruh Attitude Towards Behaviour, Subjective Norms, dan Perceived Behavioural Control Terhadap Niat Generasi Milenial untuk Menggunakan E-Money Muhammad Ramadhan Slamet; Devi Ratna Sari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3987

Abstract

Industri digital yang berkembang mampu merambah ke dalam sistem pembayaran masa kini. Seluruh masyarakat terutama generasi milenial dikenalkan dengan produk yang disebut uang elektronik atau e-money, di mana produk tersebut lebih praktis dan dapat mengalahkan posisi uang cash yang digunakan dalam suatu pilihan metode pembayaran. Penelitian ini bertujuan untuk menguji pengaruh attitude towards behavior, subjective norms, dan perceived behavioral control terhadap niat generasi milenial untuk menggunakan e-money. Data pada penelitian ini merupakan data kuantitatif. Populasi pada penelitian ini adalah generasi milenial di kota Batam dengan sampel sebesar 250 responden dengan menggunakan teknik purposive sampling. Pengumpulan data menggunakan kuesioner yang dilakukan secara online yaitu menggunakan Google Form dengan mengirimkan link Google Form melalui direct message Instagram. Kuesioner diukur menggunakan skala Likert. Data penelitian dianalisis dengan analisis regresi linear sederhana. Hasil pengujian menunjukkan terdapat pengaruh attitude towards behavior, subjective norms, dan perceived behavioral control terhadap niat generasi milenial untuk menggunakan e-money.
THE EFFECT OF EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND LEARNING BEHAVIOR ON THE LEVEL OF ACCOUNTING UNDERSTANDING Nur Eliza; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3989

Abstract

This study aims to determine whether there is an influence between emotional intelligence, spiritual intelligence and learning behavior on the level of accounting understanding . This accounting understanding is measured by grades in introductory accounting courses, intermediate financial accounting, advanced financial accounting . Emotional intelligence in this study was measured using self-knowledge, motivation, empathy, social skills. Spiritual intelligence was measured using being flexible, dealing with and overcoming pain, aversion to causing harm and being independent. Learning behavior was measured using the habit of following lessons, reading books, visiting the library, and taking exams. This research uses non probability sampling method with purposive sampling technique . The data processing technique uses SPSS 2 0 by performing multiple regression tests. This study uses a questionnaire distributed via google form with the number of respondents as many as 104 Batam State Polytechnic students. The results found that, firstly, emotional intelligence has a positive influence on accounting understanding . Second, spiritual intelligence has a positive influence on accounting understanding. Third, learning behavior has a positive influence on accounting understanding.
PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN PELAPORAN KEUANGAN DENGAN BENEISH M-SCORE MODEL Grenadi Boermawan; Rizka Indri Arfianti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4009

Abstract

Semua perusahaan memiliki tujuan yang sama yaitu untuk mencari atau mendapatkan keuntungan sebanyak-banyaknya. Membuat beberapa pihak baik disengaja maupun tidak disengaja melakukan kesalahan dalam menyajikan laporan keuangan perusahaan. Kesalahan dalam melakukan penyajian laporan keuangan yang disengaja disebut sebagai tindakan fraud. Maka penelitian ini untuk mengetahui pengaruh Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Nature Of Industry, Ineffective Monitoring Organizational Structure dan Rationalization terhadap kecurangan pelaporan keuangan. Teknik analisis yang digunakan adalah metode kuantitatif, meliputi uji kesamaan koefisien, uji statistik deskriptif, dan uji regresi logistik. jumlah perusahaan transportasi yang digunakan sebagai sampel adalah 24 perusahaan pada periode tahun 2018-2020. Hasil penelitian ini menunjukkan bahwa variabel nature of industry memiliki pengaruh dan dapat digunakan untuk memprediksi terjadinya financial statement fraud. Kesimpulan dari penelitian ini menunjukan bahwa variabel Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Organizational Structure dan Rationalization tidak berpengaruh terhadap Financial Statement Fraud. Sedangkan variabel Nature of Industry berpengaruh positif terhadap Financial Statement Fraud.
THE EFFECT OF CAR, SIZE, CKPN, NPF ON FDR BUS WITH TPF AS INTERVENING VARIABLES IN 2016-2021 Zan Ana Rizky; Anton Bawono
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4076

Abstract

This study was conducted to know the effect of CAR, Size, CKPN, and NPF on Sharia Banking FDR with TPF as the intervening variable BUS in 2016-2021. This type of research uses quantitative with multiple regression analysis as data analysis sourced from secondary data. The model selected in this study uses panel data in the form of Fixed Effect Model annual data of CAR, Size, CKPN, NPF, TPF, and FDR recorded in BUS for the 2016-2021 period. The research data obtained were analyzed using the Eviews 10 application tool. The results of the research conducted by data processing showed that the TPF variable had a negative and significant effect on FDR. Variables CAR, Size, CKPN, and NPF have no significant effect on FDR. Then the Size variable has a positive and significant effect on TPF, while the CAR, CKPN, and NPF variables have no significant effect on TPF. After performing path analysis, the TPF variable can mediate the effect of Size on FDR. And the TPF variable cannot mediate the effect of CAR, CKPN, and NPF on FDR.. Keywords: CAR, Size, CKPN, NPF, TPF, FDR
REAKSI PASAR SAHAM TERHADAP PENGUMUMAN PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) DARURAT DI WILAYAH JAWA BALI PADA INDUSTRI MAKANAN DAN MINUMAN zidni husnia fachrunnisa; Lulu Amalia Nusron; baniady gennody pronosokodewo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4133

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar saham terhadap pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali pada industri makanan dan minuman. Reaksi pasar diketahui dengan menguji apakah harga saham dan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali terdapat perbedaan secara signifikan. Penelitian ini menggunakan data yang dipublikasikan BEI melalui website www.idx.co.id selama periode pengamatan. Periode pengamatan yakni H-7 sebelum event hingga H+7 setelah event. Setelah itu, dilakukan analisa data menggunakan uji beda Wilcoxon. Hasil penelitian menunjukkan bahwa terdapat perbedaan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali. Sedangkan, harga saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali terbukti tidak terdapat perbedaan signifikan. Hasil penelitian ini memberikan implikasi bahwa adanya peraturan pembatasan sosial yang diakibatkan pandemi Covid-19 memberikan dampak terhadap aktivitas perdagangan saham khususnya pada sub sector makanan dan minuman
PENGARUH DIVERSITAS GENDER DALAM DEWAN DIREKSI, DEWAN KOMISARIS, DAN KOMITE AUDIT, SERTA KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK Amelia Sandra
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4244

Abstract

ABSTRACT Every company hopes to get a large amount of after-tax income, thus they have to make an effort to legally lower its tax as much as possible. This is known as tax aggressiveness. This research aims to test several factors that affect tax aggressiveness, which are gender diversity in board of directors, board of commissioners and audit committee, managerial ownership & institutional ownership. Data for this research are taken from food & beverage companies’ annual report for year 2017 – 2019. Companies used for this research are chosen with purposive sampling method, with a result of 36 companies for three years. This research uses SPSS 20 to conduct pooling test, descriptive statistical test, classical assumption test, F test, t test, and coefficient of determination. The significance value obtaiend from F test is 0,029. The coefficient of determination shows that tax aggresiveness is 40,2% affected by variables in this research. T-test shows that the significance value of GDDIR 0,475; GDCOM 0,007; GDAC 0,023; KM 0,146; and KI 0,077. The conclusion of this study is that gender diversity in the board of commissioners and in the audit committee have significant positive effect towards tax aggressiveness. While gender diversity in the board of directors, managerial ownership and institutional ownership are not proven that they have positive effect on tax aggressiveness. ABSTRAK Perusahaan pasti mengharapkan laba setelah pajak yang besar, untuk itu harus berupaya membayar pajak serendah mungkin dengan cara yang legal. Tindakan ini dikenal dengan istilah agresivitas pajak. Penelitian ini bertujuan menguji beberapa faktor yang memengaruhi agresivitas pajak seperti diversitas gender dalam direksi, dalam dewan komisaris, dan komite audit, serta kepemilikan manajerial, dan kepemilikan institusional. Data penelitian ini diperoleh dari laporan perusahaan sub sektor makanan dan minuman yang terdaftar di BEI selama tahun 2017-2019. Perusahaan sampel dipilih dengan metode purposive sampling, dan terpilih 12 perusahaan per tahun sehingga ttotal 36 sampeldalam 3 tahun. Penelitian ini menggunakan SPSS 20 untuk uji pooling, uji statistik deskriptif, uji asumsi klasik, uji F, uji t, dan koefisien determinasi. Nilai signifikansi uji F adalah 0,029. Hasil uji koefisien determinasi menunjukkan agresivitas pajak dipengaruhi sebesar 40,2% oleh variabel- variabel independen yang diteliti. Uji hipotesis (Uji t) menunjukkan nilai signifikansi GDDIR sebesar 0,475; GDCOM sebesar 0,007; GDAC sebesar 0,023; KM sebesar 0,146; dan KI sebesar 0,077. Dapat disimpulkan diversitas gender dewan komisaris dan komite audit berpengaruh signifikan positif pada agresivitas pajak. Sedangkan diversitas gender direksi, kepemilikan manajerial dan kepemilikan institusional tidak terbukti berpengaruh positif terhadap agresivitas pajak. Kata kunci : Agresivitas Pajak, Diversitas Gender, Kepemilikan Manajerial, Kepemilikan Institusional
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL ATTITUDE, LOCUS OF CONTROL AND INCOME ON FINANCIAL MANAGEMENT BEHAVIOR ON THE MILLENNIAL GENERATION Chintania Defa Pamella
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4361

Abstract

The main purpose of this study is to examine the effect of financial literacy, financial attitudes, locus of control and income on financial management behavior in the millennial generation. The population of this research is the millennial generation, which is represented by active students majoring in Business Management, Accounting and Managerial Accounting Study Programs, employees class and regular class 2018 at the Batam State Polytechnic who have worked or had internships. The total respondents were 155 students. This study uses a quantitative approach and data collection methods through surveys by distributing questionnaires through google form. The results of this study are financial literacy, financial attitudes, locus of control and income have a significant positive effect on financial management behavior.

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