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Jurnal Ilmiah Akuntansi dan Finansial Indonesia

jiafi
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Published by Universitas Maritim Raja Ali Haji

ISSN : 25985035 EISSN : 26848244 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Penerbitan Jurnal Ilmiah Akuntansi dan Finansial Indonesia setiap enam bulan sekali pada bulan April dan Oktober setiap tahunnya, dan Jurnal Ilmiah Akuntansi dan Finansial Indonesia memberikan peluang kepada civitas akademika maupun praktisi untuk mempublikasikan hasil-hasil penelitian, kajian, pemikiran, dan analisis mengenai Akuntansi finansial atau keuangan.

Arjuna Subject : -

Articles 152 Documents

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Pengaruh Transaksi Pihak-pihak Istimewa terhadap Manajemen Laba: Kepemilikan Institusional sebagai Variabel Moderasi Robert Jao; Paulus Tangke; Anthony Holly; Jackson Thungadi; Lasty Agustuty
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

The purpose of this study was to investigate the effect of related party transactions on earnings management. This study also investigates the role of institutional ownership as a moderator on the effect of related party transactions on earnings management. This study uses agency theory to explain the relationship between variables. The research population consists of all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used a purposive method which produced 225 observational data. The analytical method used is moderation regression analysis. The results of this study indicate that partially related party transactions have a positive and significant effect on earnings management. Institutional ownership is able to significantly weaken the relationship between related party transactions on earnings management and act as a quasi moderator.

Pengaruh Effective Tax Rate, Bonus Scheme, Tunneling Incentive, dan Leverage terhadap Transfer Pricing dengan Size sebagai Variabel Moderasi : (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2021) Luthfi Yudhistira; Inge Lengga Sari Munthe; Rizki Yuli Sari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Transfer pricing is a transaction price that is included in every product or service from one company to another or from one industry to another with the same or different companies and has a special relationship. This study aims to determine the effect of effective tax rates, bonus schemes, tunneling incentives, and leverage on transfer pricing with size as a moderating variable in manufacturing companies listed on the IDX for the 2018-2021 period. The analytical method used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the bonus scheme, tunneling incentive, leverage, and size have a partial effect on transfer pricing. Meanwhile, the effective tax rate has no partial effect on transfer pricing. Size is able to moderate the effect of bonus schemes, tunneling incentives, and leverage on transfer pricing. However, size is unable to moderate the effect of the effective tax rate on transfer pricing.

Pengaruh Intellectual Capital, Kebijakan Dividen, dan Pertumbuhan Aset terhadap Kinerja Perusahaan dengan Komite Audit sebagai Variabel Moderasi Pattiselanno, Vanezha Wilhelmina; Widiyati, Dian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

This study aims to determine the influence of intellectual capital, dividend policy, and asset growth on company performance with the audit committee as a coding variable in Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 66 companies. The sampling method in this study used the purposive sampling method, so that a research sample of 18 Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021 was obtained. The data source used in this study is secondary data. Data analysis was performed using Eviews 10. Partial intellectual capital and dividend policy have no effect on the company's performance, Asset growth affects company performance, the audit committee as a moderation variable can moderate the effect of asset growth relationships on company performance, but cannot moderate intellectual capital relationships on company performance, as well as dividend policy on company performance.

Studi Deskriptif Tingkat Literasi Pasar Modal: (Pada Mahasiswa Fakultas Ekonomi dan Bisnis Program Studi Akuntansi UNDANA Kupang) Filipus Argentano Guntur Suryaputra
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

The Capital Market is an object that must be known by students of economics, especially in the area of specialization in the concentration of financial accounting. Knowledge of the capital market will be beneficial for students so that they are able to engage and apply it in securities trading activities. This study aims to describe and identify the extent to which the level of knowledge of students, especially in the field of accounting in financial concentration, in observing phenomena that occur in the Indonesian capital market. There is a research location in Kupang City, Nusa Cendana University Accounting Study Program (UNDANA). The research implementation lasted 6 months. The overall level of Capital Market literacy is still low related to capital market knowledge in accounting students with a concentration in finance. It is necessary to cultivate an intention to study the capital market and the importance of the level of capital market literacy in students.

The Effect of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements PT. Gudang Garam, Tbk and PT. Wilmar Group Yusuf Faisal; Annisa Rahayu Yulivianti; Suci Dwi Rindiani
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This research aims to explain how the influence of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements. Quantitative method used in this research. The population in this study is PT Gudang Garam Tbk and PT Wilmar Group. The sampling technique using a purposive sampling technique was taken based on the criteria for obtaining it, meaning that the information obtained was based on predetermined criteria, namely the finance and accounting departments. The sample of this research is 37 respondents. Methods of data collection using the survey method, namely the authors disseminate directly to the respondents. Data analysis techniques in this study used descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. this study found that there is a positive insignificant effect between the Internal Control System on the Quality of Financial Statements There is a significant positive impact between accounting information systems and the quality of financial statements.

The Influence of Audit Quality, Audit Tenure, and Nature of Industry on Financial Statement Fraud at Main Board Infrastructure Companies Registered in BEI in 2019-2021 Noverta Wiguna Revaldi; Richard Friendly Simbolon
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Financial statement fraud is an omission in disclosure as a goal in deceiving users of financial statements, according to PPATK that infrastructure is the sector most prone to corruption and money laundering. This study aims to confirm the effect of audit quality, tenure auditors, accounting firm tenure, and nature of industry on fraudulent financial statements of infrastructure companies during the three years Ã‚Â of research from 2019-2021, fifty sample infratructure companies were obtained with the total sample data studied as many as one hundred and twelve samples using purposive sampling method in the collection method. This study uses descriptive analysis methods with multiple linear regression. The results show that simultaneously audit quality, audit tenure, KAP tenureee and nature of industry has a significant effect on financial statement fraud but partially audit quality, KAP tenure, and nature of industry has a significant effect on financial statement fraud while audit tenure has no effect on financial statement fraud.

Analisis Pengaruh PER, MVA, dan EVA terhadap Harga Saham dengan Tahun COVID-19 sebagai Variabel Moderasi Pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2018-2021: (Studi Kasus Perusahaan Sektor Kesehatan Periode 2018-2022) Rian Martin Silitonga; Jack Febriand Adel; Ardiansyah Ardiansyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6030

The purpose of this study was to determine the effect of PER, MVA, and EVA on stock prices with COVID-19 Year as a moderating variable in health sector companies listed on the IDX for the 2018-2022 period. The sample used was 40 data. The analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of the analysis, it was found that Price Earning Ratio (PER), Market Value Added (MVA), and COVID-19 Year have a positive and significant effect on stock prices, but the Economic Value Added (EVA) variable has a negative and significant effect on stock prices. The COVID-19 year can weaken the relationship between PER and EVA on stock prices, but the COVID-19 year can strengthen the relationship between MVA on stock prices.

PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN INSENTIF PAJAK TERHADAP AGRESIVITAS PAJAK (Studi Kasus pada Perusahaan Basic Materials di Bursa Efek Indonesia): (Studi Kasus pada Perusahaan Basic Materials di Bursa Efek Indonesia) Sulistyoningsih Sulistyoningsih
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.5957

Various findings of previous studies have motivated research on tax aggressiveness. This study intends to examine how tax aggressiveness is influenced by leverage, fixed asset intensity, and tax incentives. All basic materials companies listed on the Indonesia Stock Exchange, totalling 80 companies, are the research population. Observations were made between 2019 and 2022. The research sample was selected through purposive sampling, and a total of 26 businesses with 104 data were included. Multiple linear regression models were used to test the research. The findings show that tax aggressiveness is positively and significantly affected by fixed asset intensity and leverage. The financial statements of companies that have sizable fixed assets and debt that can be used to reduce taxes can show this. However, tax aggressiveness is not affected by tax incentives. The reason is because the majority of businesses do not meet the criteria for tax incentives. This finding has answered the inconsistency of previous research, which states that more leverage and fixed asset intensity will not affect how corporate tax outcomes are decided.

Pengaruh Leverage dan Perputaran Modal Kerja Terhadap Profitabilitas dengan Perencanaan Pajak Sebagai Pemoderasi Pada Perusahaan Sektor Basic Material yang Terdaftar di BEI Periode 2017-2021 Yola Yolanda
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6074

This research aims to determine and analyze leverage and capital turnover on Profitability and the relationship between Tax Planning and the ability to moderate the effect of Leverage and Working Capital Turnover on Profitability in Basic Materials sector companies listed on the IDX period 2017-2021. The population in this research are 97 companies. The sampling method in this research used purposive sampling and obtained33 companies as research samples with 165 observations. The data analysis method used in this study is multiple linear regression analysis method which is pooled data using softaware Eview 10. The F test results show that leverage and capital turnover variables have a joint effect on profitability. The results of the partial test show that the Leverage variable has an effect on profitability. Meanwhile, working capital turnover has no effect on Profitability. The results of testing the moderating variable show that the Tax Planning variable is not able to moderate the relationship between Leverage and Working Capital Turnover on Profitability.

Pengaruh Dewan Komisaris Independen, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Risiko Perusahaan Food And Beverage Di BEI Gina Septiana; Mike Kusuma Dewi; Elsa Meirina
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6101

Risk disclosure is a type of risk that companies use in presenting risk information that comes in operating business activities in the financial statements for one period. The company must present risk information and disclose it clearly and accurately.This study aims to test the independent board of commissioners, company size and profitability on corporate risk disclosures in the food and beverage sector on the IDX. This study uses a sample in the food and beverage sector on the IDX in 2019-2021. Based on positive sampling, the number of food and beverage companies used in this study were 12 companies. Hypothesis testing uses panel data regression using the E Views 8.0 program. The results of this study indicate that the independent board of commissioners has a significant negative effect on risk disclosure, firm size has no effect on risk disclosure and profitability has no effect on risk disclosure.

Page 10 of 16 | Total Record : 152

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Contact Name
Tumpal Manik

Contact Email
tmanyk@gmail.com

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Journal Mail Official
tmanyk@gmail.com

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Location
Kota tanjung pinang,

Kepulauan riau

INDONESIA