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<![CDATA[PENGARUH KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah) ]]>
<![CDATA[Suwandi, Eko Darmawan]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.295
<![CDATA[ABSTRAK
Kasus kecenderungan kecurangan akuntansi di Indonesia terjadi secara berulang-ulang. Media massa banyak memberitakan hal tersebut sehingga bagi masyarakat kasus kecenderungan kecurangan akuntansi sepertinya bukan rahasia lagi. Pada sektor publik kecenderungan kecurangan akuntansi dilakukan dalam bentuk kebocoran anggaran pendapatan dan belanja negara. Di sektor swasta bentuk kecenderungan kecurangan akuntansi juga terjadi dalam bentuk yang sama yaitu ketidaktepatan dalam membelanjakan sumber dana. Penelitian ini bertujuan untuk menganalisis pengaruh ketaatan aturan akuntansi dan perilaku tidak etis terhadap kecenderungan kecurangan akuntansi dengan pengendalian internal sebagai variabel pemoderasi.
Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research, yang akan menjelaskan hubungan kausal antara variabel independen tersebut terhadap variabel dependen melalui pengujian hipotesis Dalam penelitian ini, peneliti mengumpulkan data primer dengan cara kuesioner. Kuesioner diberikan kepada Kepala Bagian Akuntansi dan Staff Keuangan Perusahaan-Perusahaan Swasta di Provinsi Jawa Tengah yang dijadikan sampel penelitian atau responden penelitian. Sedangkan analisis data yang digunakan antara lain uji asumsi klasik dan analisis regressi linear berganda.
Berdasarkan hasil penelitian diketahui bahwa (1) Ketaatan aturan akuntansi berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin taat Perusahaan-Perusahaan Swasta Di Provinsi Jawa Tengah dalam menerapkan aturan akuntansi akan menyebabkan kecurangan akuntansi semakin menurun; (2) Perilaku tidak etis berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin meningkat perilaku tidak etis dalam perusahaan akan menyebabkan kecurangan akuntansi semakin meningkat; (3) Pengendalian internal berpengaruh positif dan signifikan terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal dalam perusahaan akan menyebabkan kecurangan akuntansi semakin menurun; (4) Pengendalian internal secara positif dan sinifikan dapat memperkuat ketaatan aturan akuntansi dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan ketaatan akuntansi dalm perusahan semkain meningkat dan mendorong kecurangan akuntansi semakin menurun; (5) Pengendalian internal secara positif dan sinifikan dapat memperkuat perilaku tidak etis dan pengaruhnya terhadap kecenderungan kecurangan akuntansi. Artinya semakin efektif pengendalian internal menyebabkan perilaku tidak etis dalam perusahaan semakin menurun dan mendorong kecurangan akuntansi semakin menurun.
Kata Kunci: Ketaatan Aturan Akuntansi, Perilaku Tidak Etis, Kecenderungan Kecurangan Akuntansi, Pengendalian Internal ]]>
<![CDATA[PELAKSANAAN STANDARD OPERATING PROCEDURE (SOP) PENYELESAIAN PERMOHONAN KEBERATAN DI KANTOR PELAYANAN PAJAK PRATAMA KENDARI ]]>
<![CDATA[Putra, Randy Ariyadita]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i1.281
<![CDATA[Pajak merupakan salah satu sumber penerimaan Negara yang digunakan untuk melaksanakan kegiatan pembangunan nasional. Dalam meningkatkan penerimaan pajak, pemerintah melakukan reformasi di bidang perpajakan yang tidak hanya terjadi di tingkat struktur organisasi, tetapi juga dalam hal sistem informasi dan sumber daya manusia termasuk prosedur kerja. Salah satunya yaitu penetapan standar pelayanan yang berhubungan dengan proses-proses penyelesaian masalah antara Dirjen Pajak dengan wajib pajak seperti pada sengketa pajak. Dalam proses pemenuhan kewajiban pajak, prinsip Self-Assessment pada pelaksanaan ketentuan peraturan perundang-undangan yang diterapkan kepada wajib pajak menciptakan celah ketidakadilan. Surat Ketetapan Pajak (SKP) yang diterbitkan menyebabkan wajib pajak tidak puas atas ketetapan tersebut sehingga timbul sengketa pajak. Di Kantor Pelayanan Pajak Pratama Kendari untuk tahun pajak 2017 Standard Operating Procedure (SOP) dibuat berdasarkan Peraturan Menteri Keuangan Nomor 9/PMK.03/2013 tentang Tata Cara Pengajuan dan Penyelesaian Keberatan dan dijabarkan dalam SE-11/PJ/2014 tentang Petunjuk Pelaksanaan Penyelesaian Keberatan Pajak Penghasilan, Pajak Pertambahan Nilai dan/atau Pajak Penjualan Atas Barang Mewah. Penelitian dilakukan menggunakan pendekatan kualitatif mengingat bahwa yang akan dibuktikan adalah pelaksanaan penyelesaian permohonan keberatan atas sengketa pajak antara wajib pajak dengan aparat pajak berdasarkan SOP. Hasil penelitian menunjukkan bahwa pelaksanaan SOP penyelesaian permohonan keberatan telah sesuai dengan Surat Edaran Direktorat Jenderal Pajak nomor SE-11/PJ/2014 dan Peraturan Menteri Keuangan nomor PMK-9/PMK.03/2013. SOP (Standard Operating Procedure) penyelesaian permohonan keberatan juga efektif dalam proses penyelesaian permohonan keberatan di Kantor Pelayanan Pajak Pratama Kendari. Kata kunci: Pajak, Reformasi Perpajakan, Sengketa Pajak, Keberatan Pajak, SOP.]]>
<![CDATA[PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS KINERJA AUDITOR INSPEKTORAT KABUPATEN ]]>
<![CDATA[PRASETYA, FANDI]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.294
<![CDATA[This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.Keywords: Competence, Independence, Professional Skepticism, Auditor Performance Quality, District Inspectorate]]>
<![CDATA[PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, LITERASI KEUANGAN DAN LINGKUNGAN KELUARGA PENGARUHNYA TERHADAP MINAT INVESTASI DI PASAR MODAL ]]>
<![CDATA[Darmawan, Akhmad]]>;
<![CDATA[Kurnia, Kesih]]>;
<![CDATA[Rejeki, Sri]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.297
<![CDATA[ This study aims to analyze the effect of investment knowledge, investment motivation, financial literacy and family environment on the interest in investing in the capital market. This type of research is quantitative. The population of this study were students of the Management Study Program of the Faculty of Economics and Business, Muhammadiyah Purwokerto University in the year 2016 and 2017 with the sample criteria of active students of FEB UMP and those who were / had taken financial management and entrepreneurship courses. Data collection in this study using the questionnaire method. Instrument testing was analyzed using validity test and reliability test. Data analysis techniques used in this study are classic assumptions and multiple linear regression analysis. The results showed that: (1) investment knowledge, investment motivation, and financial literacy simultaneously had a significant effect on investment interest. (2) investment knowledge partially does not affect investment interest. (3) investment motivation partially has a significant effect on investment interest. (4) financial literacy partially has a significant effect on investment interest. (5) the family environment partially has a significant effect on investment interest. keywords: Knowledge, Motivation, Literacy, Environment, Interests.]]>
<![CDATA[MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI ]]>
<![CDATA[Kristanti, Ika Neni]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.298
<![CDATA[Earnings management occurs when managers use valuations in financial reporting and in compiling transactions to change financial statements so as to mislead some stakeholders regarding the underlying results that depend on reported accounting figures or to influence contract outcomes that depend on reported accounting figures. The existence of earnings management in a company is inseparable from the various types or underlying motivational factors, while some of the motivations associated with the implementation of earnings management are bonus motivation, political motivation, tax motivation, CEO turnover motivation, IPO motivation. The models used in measuring earnings management include: Healy Model, DeAngelo Model, Jones Model, Industrial Model, Jones Modification Model, Dechow-Dichev Model, Kothari Model and Stubben Model. Keywords : earning management, motivation, measuring models]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN SUSTAINABILITY REPORT ]]>
<![CDATA[Widhiastuti, Susanti]]>;
<![CDATA[Eftianto, Eftianto]]>;
<![CDATA[Ahmadi, Slamet]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.314
<![CDATA[This study aims to determine the effect of financial performance, on the value of the company with disclosure of sustainability report as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange and consistently included in the SRI-KEHATI Index from 2012-2016 as many as 19 companies. The selection of samples using purposive sampling method and the sample used in this study amounted to 14 companies for 5 years. The method of analysis uses multiple regression. The results showed that profitability and liquidity as a measure of the company's financial performance did not affect the disclosure of sustainability bother while the solvency had an effect on disclosure of sustainability bother. Profitability and solvency affect the value of the company, but liquidity and sustainability report disclosure do not affect the value of the company. This study also shows that sustainability report disclosure cannot mediate the effect of financial performance on firm value. Keywords: Financial Performance, Sustainability Report, Company Value]]>
<![CDATA[ANALISIS DAN KONTRIBUSI SEKTOR BASIS NON-BASIS: PENENTU POTENSI PRODUK UNGGULAN KABUPATEN KEBUMEN ]]>
<![CDATA[Pratama, Marynta Putri]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.313
<![CDATA[The research method used in this study is LQ Analysis to determine changes in the structure/performance of the regional economy to a higher economic structure (provincial or national) as a reference and Shift Share Analysis to determine the performance or work productivity of the regional economy by comparing it with larger regions (regional or national level). This study takes secondary data obtained from BPS data. Based on the results of the study note that (1) the commodity of Corn, Cassava, Sweet Potatoes, Peanuts, and Soybeans have a number of LQ> 1. These results describe these five products being the base products in Kebumen Regency. Calculation of total shift-share that triggers rapid growth for Kebumen Regency is the commodity of paddy, maize, cassava, soybeans, and green beans. While sweet potatoes and peanuts have not been able to trigger growth in the growth of the food crops sub-sector in Kebumen Regency]]>
<![CDATA[IMPLEMENTASI MODEL FINANSIAL DISTRES PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI IDX TAHUN 2015-2017 ]]>
<![CDATA[Zakiyah, Tuti]]>;
<![CDATA[Windasari, Wahyuni]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.330
<![CDATA[Manufacturing Company is a sample of this study, the dependent variable used in this study is a binary variable, namely whether the company is in financial distress or non-financial distress. Hypothesis testing uses binary logistic regression (Binary Logistic Regression) because the dependent variable is a combination of metric and non-metric (nominal). The model used is the Altman Z-Score model, Springate S-Score, Grover G-Score, Zmijewski X-Score, and univariate models. Of the five models, the best model is the Springate S-Score with a Nagelkerke R2 value of 0.582. the second is, Zmijewski X-Score with a value of 0.227 and the third best is the Univariate Model with a value of 0.042. Of the three best models, namely the Springate S-Score, Zmijewski X-Score and the Univariate Model. The implementation is that the ratios in these models are very important to be considered by companies as a sensitivity tool so that companies do not experience financial distress. ratios that are often used are ratios related to the company's ability to manage and produce net working capital, sales, debt and ability to generate profits from sales and profits from assets.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI KECAMATAN BALIKPAPAN KOTA ]]>
<![CDATA[Handayani, Fice]]>;
<![CDATA[Bachtiar, Bachtiar]]>;
<![CDATA[Khomariah, Nur]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.338
<![CDATA[The purpose of this research is to examine the factors that can affect UMKM taxpayer compliance, especially in Balikpapan Kota Subdistrict, namely knowledge and understanding of Government Regulation on taxation (PP No.46, 2013), taxpayer awareness, tax authorities services and modernization of the tax administration system. The sample used was 58 UMKM respondents who were registered in the Office of Cooperative, MSMEs, and industry in the city of Balikpapan. The sampling method uses the formula of Isaac and Michael with an error rate of 5%. In need of validity and reliability test for research instruments and multiple linear regression to analyze data. From the results obtained by the awareness of taxpayer and modernization of the tax administration system has a significant influence on the taxpayer compliance of UMKM Balikpapan City District. And other factors, namely the understanding of Government Regulations concerning taxation and tax authorities services do not have a significant effect. And the dominant influence is the modernization of tax administration systems such as e-filing, e-SPT, and others]]>
<![CDATA[PENILAIAN TINGKAT KESEHATAN KOPERASI JASA KEUANGAN SYARIAH WANITA ]]>
<![CDATA[Indriani, Astiwi]]>;
<![CDATA[Fitria, Shoimatul]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.341
<![CDATA[This study is a study of the application of the assessment of banking health level then adopted to measure the health level of Koperasi Jasa Keuangan Syariah (KJKS) for women in Central Java. The population in this study is all financial service cooperatives in Central Java in 2012-2014. The sampling technique used was purposive sampling with a sample of 5 KJKS for women. Data obtained through secondary data in the form of RAT reports and annual reports. The analysis technique used is descriptive analysis. The results of the analysis showed that the KJKS for Women in Central Java had a composite rating of 3 (PK-3), which means that each KJKS for Women in Central Java was healthy enough and able to deal with the negative effects of changes in business conditions and other external factors.]]>
