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Jurnal Akuntansi dan Bisnis

jab
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Published by Universitas Sebelas Maret

ISSN : 14120852 EISSN : 25805444 DOI : 10.20961

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.

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Articles 148 Documents

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Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia Nawangsari, Ajeng Tita; Junjunan, Mochammad Ilyas; Buchori, Imam
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic. Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.

Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information Novia, Irma; Lukviarman, Niki; Setiany, Erna
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study investigated the influence of corporate governance on the disclosure of forward looking information The Secondary data for the study collected from annual report of consumer goods industry manufacturing companies that listed in Indonesia Stock Exchange for 2017-2019, by using purposive sampling technique, 122 annual reports were obtained as the research sample. Model Analysis in this research is multiple linear regression analysis models. The results of this study showed that the board size and the frequency of audit committee meetings has a positive and significant effect on disclosure of forward looking information, the proportion of independent audit committees has a negative and significant effect on disclosure of forward looking information and the proportion of board independence, public ownership and audit quality have no significant effect on disclosure of forward looking information.Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap pengungkapan forward looking information. Data sekunder yang digunakan dalam penelitian ini yaitu data dari laporan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019, dengan teknik purposive sampling didapatkan 122 laporan tahunan sebagai sampel penelitian. Untuk pengujian hipotesis, peneliti menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan frekuensi rapat komite audit berpengaruh positif dan signifikan terhadap pengungkapan forward looking information, proporsi komite audit independen berpengaruh negatif dan signifikan terhadap pengungkapan forward looking information dan proporsi komisaris independen, kepemilikan publik dan kualitas audit tidak berpengaruh signifikan terhadap pengungkapan forward looking information.

Sistem Tarif Tunggal vs. Tarif Berdasar Jarak: Studi Kasus Calon Pelanggan LRT Jabodebek Riyadussolihin, Farid; Risfandy, Tastaftiyan
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

LRT Jabodebek adalah salah satu proyek strategis nasional Pemerintah Republik Indonesia yang diharapkan akan selesai di tahun 2022. Studi yang sebelumnya dilakukan oleh Tjahjono et al. (2020) menyatakan bahwa kajian lebih lanjut yang lebih detail mengenai penetapan harga perlu dilakukan untuk mengetahui skema penetapan harga yang optimal dan adil bagi komuter maupun operator. Peneliti melakukan survei terhadap 245 responden calon pengguna LRT yang tersebar di sekitar stasiun LRT Jabodebek untuk mengetahui preferensi konsumen terkait tarif LRT Jabodebek tersebut. Hasil survei menunjukkan bahwa calon pengguna lebih tertarik apabila tarif LRT Jabodebek menggunakan skema tarif berdasarkan jarak tempuh daripada sistem tarif tunggal yang saat ini direncanakan. Sebanyak 32% responden tidak setuju dengan tarif tunggal karena tarif tidak sesuai dan akses menuju stasiun LRT Jabodebek membutuhkan waktu/biaya yang lebih banyak. Namun demikian, peneliti menemukan bahwa tidak ada faktor penentu yang signifkan terhadap pemilihan tarif LRT Jabodebek tersebut. Hanya faktor Pendidikan yang secara signifikan mengurangi preferensi responden tarif tunggal LRT Jabodebek. Hasil penelitian ini memberikan rekomendasi kepada pemerintah khususnya PT KAI sebagai operator LRT Jabodebek untuk secara berkala mengkaji sistem tarif LRT Jabodebek setelah aktif beroperasi.

Tax Auditor Team Leader’s Quality, Time Budget Pressure, Task Complexity: How Well Tax Audit Quality in Indonesia? Nor, Aji M. Elvin; Firmansyah, Amrie; Arham, Amardianto; Vito, Bernadi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study's objective empirically analyzes the effect of tax auditor team leader's technical competence and experience, time budget pressure, and task complexity on tax audit quality. This study employs secondary data from Indonesia Tax Authority Office. The population in this research is the Tax Assessment issued throughout Indonesia. The sample used amounted to 4,326 observations divided into two regional categories: Java Area and non-Java Area. The data are analyzed by logistic regression. The results suggest that the tax auditor team leader's technical competence, time budget pressure, and task complexity are negatively associated with tax audit results. In contrast, the tax auditor team leader experience is positively associated with the tax audit results quality. This study shows that it is essential that the Indonesian Tax Authority rearrange the tax auditor quality criteria in its regulations.

Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan dan Pajak Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Setiawan, Rudi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to analyze the level of awareness and readiness of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial and tax reports. Data used in this study is primary data, which was obtained from the survey in April-May 2021. The data obtained were analyzed using descriptive qualitative research methods. The results show that the level of awareness and readiness of MSMEs in preparing financial and tax reports is still relatively low. MSMEs with the support of regulators need to make extra efforts to minimize the obstacles faced when compiling financial and tax reports.

Pengaruh Karakteristik Dewan Komisaris, Karakteristik Komite Audit, dan Kualitas Audit Terhadap Kualitas Laba Hartoko, Sri; Tri Astuti, Adik Anis
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study analyzed the influence of the Board of Commisioner characteristics, Audit Committee characteristics, and Audit Quality on the earnings quality of non-financial companies listed on the BEI 2019. This research was conducted considering that there are still many financial reporting scandals that start with earnings management actions and make the earnings quality can’t reflect the real conditions of the company's performance. Quality of earnings in this study is proxied by discretionary accruals which are calculated using the Modified Jones Model. The study population was non-financial companies listed on the BEI 2019 as many as 542 companies. Using purposive sampling technique, the final sample was 419 companies. Hypothesis testing is done by using multiple linear regression test. The results showed that independent board members and audit quality have a positive and significant effect, the board of commissioners' accounting expertise have a negative and significant effect, and then board commissioners gender diversity, audit committee gender diversity, and audit committee accounting expertise doesn’t affect the quality of earnings. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik Dewan Komisaris, Komite Audit, dan Kualitas Audit terhadap kualitas laba perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Penelitian ini dilakukan mengingat masih banyak terjadi skandal pelaporan keuangan yang berawal dari tindakan manajemen laba sehingga menyebabkan kualitas laba menjadi rendah. Laba yang berkualitaas adalah laba yang dapat mencerminkan kondisi nyata dari kinerja perusahaan. Kualitas laba dalam penelitian ini diproksikan dengan discretionary accruals yang dihitung menggunakan Model Jones yang Dimodifikasi. Populasi penelitian adalah perusahaan non-keuangan yang terdaftar di BEI tahun 2019 yaitu sebanyak 542 perusahaan. Dengan teknik purposive sampling, diperoleh sampel akhir sebanyak 419 perusahaan. Pengujian hipotesis dilakukan dengan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa anggota dewan komisaris independen dan kualitas audit berpengaruh positif dan signifikan, keahlian akuntansi dewan komisaris berpengaruh negatif dan signifikan, serta diversitas gender dewan komisaris, diversitas gender komite audit, dan keahlian akuntansi komite audit tidak berpengaruh terhadap kualitas laba.

Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Penghindaran Pajak Wulandari, Trisninik Ratih; Purnomo, Leo Joko
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax regulations. This research investigate the influence firm size, firm age, sales growth, and managerial ownership to tax avoidance. The population of this research is Non Service companies listed on the Indonesian Stock Exchange for period 2014-2018.The number of samples used in this study were 365 samples based on the purposive sampling method. The data analysis technique in this study is quantitative analysis by using multiple linier regression method. The results of this study indicate that partially the variable firm size, firm age, and sales growth have a positive affect on tax avoidance in sample companies, while the managerial ownership do not affect on tax avoidance in sample companies. A limitation in this study is the ETR proxy which cannot distinguish between tax avoidance, government tax preferences, or tax lobbying activities. In addition, the measurement of profit based on accounting income cannot describe tax avoidance directly. Perusahaan melakukan penghindaran pajak dalam rangka meminimalkan beban pajak perusahaan melalui celah yang terdapat dalam peraturan perpajakan. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh ukuran perusahaan, umur perusahaan, pertumbuhan penjualan, dan kepemilikan manajerial terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan Non Jasa yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 365 sampel berdasarkan metode purposive sampling. Metode analisis data dalam penelitian ini adalah analisis kuantitatif dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa ukuran perusahaan, umur perusahaan, pertumbuhan penjualan berpengaruh positip terhadap penghindaran pajak, sedangkan kepemilikan manajerial tidak berpengaruh terhadap pemhindaran pajak. Keterbatasan dalam penelitian ini adalah proksi Effective Tax Rate (ETR) yang tidak dapat membedakan antara kegiatan penghindaran pajak, preferensi pajak pemerintah, atau lobi pajak. Selain itu, pengukuran laba berdasarkan laba akuntansi tidak dapat menggambarkan penghindaran pajak secara langsung.

Kebijakan Akuntansi Heritage Assets Terkait Standar PSAP No 07 Tahun 2010 Ningtyas, Rendah Oktavianti; Hamidah, Hamidah
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to analyze and describe the accounting policy for heritage assets, as well as to analyze the staffs of Balai Pemuda comprehension according to the accounting policy for heritage assets according to PSAP No 07 Tahun 2010 (a case study of Balai Pemuda Surabaya). This study uses a qualitative method with a case study approach. The results show that the staffs have understood the definition of heritage assets according to PSAP No 07 Tahun 2010. However, the staffs still associate the characteristics with a cultural heritage based on Undang-Undang No 11 Tahun 2010. The Surabaya City Government through the financial reports has implemented the accounting treatment for heritage assets of Balai Pemuda according to PSAP No 07 Tahun 2010. Nevertheless, disclosure has not been in line with the standard. The comprehension of the staffs is still at a different level and not all of them understand the accounting treatment as presented in the financial statements and PSAP No 07 Tahun 2010. Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan kebijakan akuntansi heritage assets, serta menganalisis pemahaman pengelola Balai Pemuda akan kebijakan akuntansi heritage assets sesuai PSAP No 07 Tahun 2010 (studi kasus Balai Pemuda Surabaya). Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pengelola telah memahami definisi heritage assets sesuai PSAP No 07 Tahun 2010. Namun masih mengaitkan karakteristiknya dengan cagar budaya berdasarkan UU No 11 Tahun 2010. Pemerintah Kota Surabaya melalui laporan keuangan telah menerapkan perlakuan akuntansi heritage assets Balai Pemuda sesuai PSAP No 07 tahun 2010. Namun, untuk pengungkapan belum sejalan dengan standar. Pemahaman pengelola masih berada pada tingkat yang berbeda-beda dan tidak semua pengelola memahami perlakuan akuntansi sebagaimana telah disajikan di laporan keuangan dan PSAP No 07 Tahun 2010.

Pengaruh Probability of Audit dan Muslim’S View of Allah Terhadap Perilaku Tax Evasion Helmayunita, Nayang; Fitri, Widyatul
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to analyze the impact of probability of audit and Muslim's view of Allah on tax evasion behavior. There are two ways to deal with calrify the elments that impact the taxpayer's actions in conducting tax evasion, to be specific economic factors and socio-psychological factors. This examination utilized experimental method with a 2x2 between subject design to test the impact of probability of audit and Muslim's view of Allah on tax evasion. The hypothesis in this study was tried utilizing the ANOVA test. The results showed that taxpayers who faced a high probability of audit condition tended not to carry out tax evasion compared to taxpayers who faced a low probability of audit condition. The outcomes likewise found that there was no contrast between taxpayers who had high Muslim's view of Allah scores and taxpayers who had Muslim's view of Allah scores on tax evasion behavior. Penelitian ini bertujuan untuk menganalisis pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Terdapat dua pendekatan untuk menjelaskan faktor-faktor yang mempengaruhi tindakan wajib pajak dalam melakukan tax evasion, yaitu faktor ekonomi dan faktor sosial psikologi. Penelitian ini menggunakan metode eksperimen dengan between subject design 2x2 untuk menguji pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Hipotesis pada penelitian ini diuji menggunakan uji ANOVA. Hasil penelitian menunjukkan bahwa wajib pajak yang menghadapi kondisi probability of audit tinggi cenderung tidak melakukan tax evasion dibandingkan dengan wajib pajak yang menghadapi kondisi probability of audit rendah. Hasil penelitian juga menemukan bahwa tidak ada perbedaan antara wajib pajak yang memiliki skor muslim’s view of Allah tinggi dengan wajib pajak pajak yang memiliki skor muslim’s view of Allah rendah terhadap perilaku tax evasion

Related Party Transactions and Tax Avoidance: Study on Mining Company in Indonesia Rezeki, Dwi Sri; Widarjo, Wahyu; Sudaryono, Eko Arief; Syafiqurrahman, Muhammad
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to provide empirical evidence of the effect of related party transactions on tax avoidance on mining sector companies listed in the Indonesia Stock Exchange. The research sample consists of 73 observations. We used Discretionary Permanent Book Tax Differences to measure the ratio of tax avoidance and used the composite value of the merging of sales, purchase, liability and receivable to related party through principal component analysis to measure related party transactions variables. The results of panel regression analysis show that related party transactions has a positive and significant effect on Discretionary Permanent Book Tax Differences. These results are consistent after re-testing by using a variable measurement of different tax avoidance, namely the Cash Effective Tax Rate. Furthermore, the results of the analysis per component of related party transactions show that only receivable transactions have a significant effect on tax avoidance. This study results indicate that in the taxation context, company policy in related party transactions is not conducted partially per component. Company management is likely to use all of the related party transactions methods so that the tax avoidance practices are not easily detected by stakeholders, particularly revenue officers.

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
jabfebuns@gmail.com

Editorial Address
Jl. Ir. Sutami No 36A, Kentingan Surakarta 57126

Location
Kota surakarta,

Jawa tengah

INDONESIA