Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

ACCRUALS (Accounting Research Journal of Sutaatmadja)

accruals
Website

Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

ISSN : 26145286 EISSN : 26150409 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.

Arjuna Subject : -

Articles 142 Documents

1 2 3 4 5

INVENTORY ASSESSMENT METHODS IN TRADING AND MANUFACTURING COMPANIES: AN EMPIRICAL STUDY Ardiani Ika Sulistyawati; Aprih Santoso; Sri Yuni Widowati; Siti Farikah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The purpose of the study was to determine the effect of the variability of inventory, company size, intensity inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure of the inventory valuation method. The valuation method used is the First In First Out (FIFO) and average method. The object of this study is a trading and manufacturing company listed on the Stock Exchange from 2009-2014. There are 50 companies that meet the criteria, 10 companies using the FIFO method and 40 companies use the average method. Statistical analysis tools used in this study is a logistic regression with a significance level of 5%. These results indicate the variability of inventory and company size significantly influence the selection method of inventory valuation. While the intensity of inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure does not significantly influence the selection method of inventory valuation.

DIFFERENT TEST OF ABNORMAL RETURN AND TVA BEFORE AND AFTER STOCK SPLIT ANNOUNCEMENT Ayu Putri Kukuh Pangesti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to determine whether there are differences in abnormal return (AR) and trading volume activity (TVA) between before and after the announcement of a stock split. The data used in this study are secondary data from the Indonesia Stock Exchange (IDX). Sampling in this study used a purposive sampling method. With certain criteria obtained a sample of 30 companies. This study uses event studies to determine the information content contained in an event. Hypothesis testing conducted in this study uses the normality test and paired sample t-test. The results of testing the first hypothesis in this study indicate that there is no difference in AR between before and after the announcement of a stock split. This happens because investors consider the stock split announcement have no economic value and prefer to allocate their funds to companies that are truly able to provide a return. While in the second hypothesis testing found the same thing that there is no significant TVA difference between before and after the announcement of the stock split.k split.

THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE, POLITICAL CONNECTION AND FIXED ASSET INTENSITY ON TAX AVOIDANCE (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2015-2017) Ayu Prapitasari; Lili Safrida
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The purpose of this reserch is to examine and analyze (1) the influenceof profability on tax avoidance, (2) the influence of leverage on tax avidance, (3) the influence of company size on tax avoidance, (4) the influence of political connection on tax avoidance, and (5) the influence of intensity of fixed assets on tax avoidance The object of this research used mining company listed in BEI in 2015-2017. Companies which used as sample were 17 samples for 3 years of observation. The technique of data analysis used logistic regression analysis The results of this research shows that profitability has a positive influence on tax avoidance because high profitability will ncrease the taxes. On the other hand, leverage, company size, political connection, and intensity of fixed assets have negative influene on tax avoidance because the company is considering to long term effect on performing tax avoidance

DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY? Resshe Serlly Gita; Amir Hidayatulloh
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

TAX COMPLIANCE: THEORIES, RESEARCH DEVELOPMENT AND TAX ENFORCEMENT MODELS Fauzan Misra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Tax compliance is still a serious problem in various countries. This is indicated by the low level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three main perspectives, namely theories about tax compliance, research variables derived from the theory put forward, and models of tax compliance enforcement. Broadly speaking, this theory is divided into two, namely the economic-deterrence model and the fiscal and social psychology model. For a discussion of the research variables that have been tested before, this article follows the classification proposed by Devos (2014). Devos divides these variables into three classifications, namely tax / moral ethics variables, equity and fairness variables and deterrence measures variables. This writing also discusses tax compliance as a behavioral phenomenon. Next, the models of tax law enforcement are explained as proposed by Alm and Torgler (2011) and several other proposed models. Alm and Torgler classified the models into three paradigms, that is, traditional deterrence paradigm, services paradigm, and trust paradigm. These models are proposed to build a mutually beneficial enforcement model for tax authorities and taxpayers.

THE INFLUENCE MEDIA OF LEARNING BASED MACROMEDIA FLASH TO KNOWLEDGE ABOUT TAX ON STUDENT SMA SIDOARJO Yuni Purnama Sari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The purpose of this study was to determine the effect of learning media based of macromedia flash on the knowledge of students high school in Sidoarjo Regency. The type of research carried out was quasi-experimental. The study was designed with two treatment classes, namely the experimental class and the control class. The sample used as subjects in this study were two high schools in Sidoarjo Regency, East Java. The research subjects are class XI PGRI High School and Sidoarjo High School. Each school was chosen by two classes which were used as the experimental class and the control class. The research instrument used was a test instrument about tax material. The research data were analyzed using the parametric statistical test with a t-test that aims to determine the average difference of each class of research. The results showed that: there was a significant difference between the knowledge of students who were given learning assisted by interactive media based on macromedia flash tax and conventional learning. Results of t-test analysis show that the significance value is less than alpha 0.05.

INTELLECTUAL INTELLIGENCE, LEARNING BEHAVIOR AND AVAILABILITY OF EDUCATIONAL MEANS ON INTERMEDIATE ACCOUNTING UNDERSTANDING WITH MOTIVATION AS A MODERATING VARIABLE fitri nuraini
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Abstract Intermediate Financial Accounting is a continuation of accounting science from basic accounting, the countain in intermediate financial accounting includes riil account accounting treatment and special accounting problems. Concepts in intermediate financial accounting explain accounting treatment including recognition, measurement, statement and disclosure. This study examines the influence of intellectual intelligence, accounting behavior and availability of educational facilities on the understanding of intermediate financial accounting with motivation as a moderating variable. The sampling technique used convenience sampling with a sampling of 43 students. The study uses the Moderated Regression Analysis (MRA) analysis tool. The results showed that (1) intellectual intelligence, learning behavior and the availability of educational facilities had no significant effect on the understanding of intermediate financial accounting, (2) motivation to moderate the influence of intellectual intelligence and learning behavior on understanding middle financial accounting, (3) motivation does not moderate the influence of availability educational facilities for understanding middle financial accounting.

TIME BUDGET PRESSURE ON THE RELATION BETWEEN PUBLIC TRUST AND AUDITOR INDEPENDENCE IN PUBLIC ACCOUNTING FIRM Andi Ina Yustina; Imas Nur Islami
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The number of cases that occur involving the auditor or accountant raises a big question mark in the community about the responsibility of the auditor. The literature related to auditor behavior has been discussed by researchers to look for several possible causes of fraud. Although based on the AICPA rules that an auditor must have integrity, independence, serve the public, and have a level of trust in the public but the demands of work as an auditor make it very vulnerable to stress. The purpose of this study is to examine the role of time budget pressures in weakening public trust and auditor independence. This research will use quantitative methods with data collection methods by the survey. A total of 87 questionnaires collected from auditors working at Big 4 and Non-Big 4. Public Accountant Firms. The test was conducted using SEM-PLS. The results of this study indicate that time budget pressure is not influence to auditor independence. However, public trust is proven to have a relationship with auditor independence.

THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE Mala Ayu Anggita; Trisandi Eka Putri; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosure

DETERMINANTS AND MITIGATION FACTORS OF TAX EVASION : INDONESIA EVIDENCE Yolisia Framita Agus; Indah Umiyati; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to determine the effect of justice, system, understanding, tax rates and sanctions on tax evasion. The method used in this study is descriptive quantitative by using primary data. The technique of collecting data with a questionnaire distributed to corporate taxpayers registered at Pratama KPP with a sample of 110 respondents. Data analysis in this study is multiple regression with SPSS version 22 program. The results of this study indicate that understanding taxation affects tax evasion. While justice, system, tax rates and sanctions have no effect on tax evasion.

Page 3 of 15 | Total Record : 142

1 2 3 4 5

Filter by Year

2018 2025

Filter By Issues

All Issue Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025 Vol 8 No 02 (2024): Accruals Edisi September 2024 Vol 8 No 01 (2024): Accruals Edisi Maret 2024 Vol 7 No 02 (2023): Accruals Edisi September 2023 Vol 7 No 01 (2023): Accruals Edisi Maret 2023 Vol 6 No 02 (2022): Accruals Edisi September 2022 Vol 6 No 01 (2022): Accruals Edisi Maret 2022 Vol 5 No 02 (2021): Accruals Edisi September 2021 Vol 5 No 01 (2021): Accruals Edisi Maret 2021 Vol 4 No 02 (2020): Accruals Edisi September 2020 Vol 4 No 01 (2020): Accruals Edisi Maret 2020 Vol 3 No 2 (2019): Accruals Edisi September 2019 Vol 3 No 1 (2019): Accruals Edisi Maret 2019 Vol 2 No 2 (2018): Accruals Edisi September 2018 Vol 2 No 1 (2018): Accruals Edisi Maret 2018 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
accruals

Contact Email
accruals@stiesa.ac.id

Phone
-

Journal Mail Official
accruals@stiesa.ac.id

Editorial Address
-

Location
Kab. subang,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name accruals

Contact Email accruals@stiesa.ac.id

Phone -

Journal Mail Official accruals@stiesa.ac.id

Editorial Address -

Location Kab. subang, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
accruals

Contact Email
accruals@stiesa.ac.id

Phone
-

Journal Mail Official
accruals@stiesa.ac.id

Editorial Address
-

Location
Kab. subang,

Jawa barat

INDONESIA