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Atma Jaya Accounting Reseach (AJAR)
Published by Universitas Atma Jaya Makassar
ISSN : 2654590X     EISSN : 26560410     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan.
Arjuna Subject : -
Articles 120 Documents
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EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANTAENG Rustan Rustan
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.62

Abstract

This study aims to assess the effectiveness of tax audits in terms of tax revenue at the Pratama Tax Office Bantaeng. The type of research used is descriptive research with a quantitative approach. This research was carried out by using primary and secondary data in order to obtain a number of data needed, as well as reading some of the literature and other data related to the research. The results of the study show that: a) Overall Percentage of Tax Revenue for 2015-2017 is classified as less effective, tax audits on Bantaeng Primary Tax Office are based on Examination Orders (SP2) and Tax Assessment Letters (SKP) are very effective each year namely 2015 to in 2017 the percentage level of effectiveness is 100% on average, and the realization of the tax audit based on SP2 and SKP on tax revenue in Bantaeng Primary Tax Office is classified as ineffective. This is due to the contribution of the tax audit under 50%. Where the percentage level of effectiveness in 2015 was only 0.58%, in 2016 the contribution of tax audit realization was 0.69% and 2017 was 4.51%.
PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL Lenny Kawandy; Oktavianus Pasoloran; Suwandi Ng
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.57

Abstract

This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.
PENGARUH NET PROFIT MARGIN, ARUS KAS OPERASI DAN REPUTASI AUDITOR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PERIODE 2014-2017 Stefanie Stefanie; Loh Wenny Setiawati
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.79

Abstract

Investments are made by investors to get a return. Return is a profit of an investment. Stock Return has a significant effect in determining the value of company’s stock. Investors will be interested to invest in companies with a high return. This research aimed to analysis the effect of net profit margin, operating cash flow and auditor reputation for the period 2014 – 2016 to stock return for the period 2015 – 2017 on manufacturing companies that listed on Indonesia Stock Exchange. Net profit margin is calculated by using net income after tax divided by total net sales for the period from audited financial statements. This research used secondary data which is from financial reports with purposive sampling. Research sample counted 55 manufacturing companies listed in Indonesia Stock Exchange period 2014 – 2017. The results of this research showed that net profit margin and auditor reputation do not have a significant effect on stock return while operating cash flow has a significant effect on stock return.
UKURAN PERUSAHAAN DAN TINGKAT LEVERAGE SEBAGAI PENDORONG PENERAPAN HEDGING UNTUK MENEKAN RISIKO IDIOSINKRATIK Cesilia Novita Simarmata; Suwandi Ng; Fransiskus E. Daromes
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.80

Abstract

This research aims to investigate the role of firm size and leverage to be determinants of hedging application in order to suppress idiosyncratic risk. This research measured firm size using natural logarithm of total assets, debt to equity ratio for leverage, dummy variable for hedging activity, and Three Factor Model by Fama and French for idiosyncratic risk. The main theory used in these research are signaling theory and agency theory. The population used is non-financial companies listed on the Indonesian Stock Exchange for period of 2013-2017. The number of samples are 94 firms each year, selected by purposive sampling method. This research used documentary data, such as the annual report and financial statements. This research also used path analysis to analyze the data and sobel test to analyze the mediation role of hedging. The results of this research show that firm size and leverage have a positive and significant effect to hedging. Firm size has a positive but not significant effect to idiosyncratic risk, whilst leverage has a positive and significant effect to the latter. Firm size has a significant effect to idiosyncratic risk through hedging activity as mediator. Surprisingly, leverage does not need hedging to mediate its effect to idiosyncratic risk. This research is expected to be a reference for management to improve firm performance so it could gain investor trusts through hedging application as financial strategy. Investor could also use the results of this research as considerations for investment decision making.
PENGARUH KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PT. INDONESIA POWER Muhammad Adil; Endang Winarsih
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.81

Abstract

This study aims to analyze the effect of disclosure of sosial performance and environmental performance on the financial performance of PT. Indonesia Power. The type of research used is a quantitative method that emphasizes the analysis of numerical data (numbers) processed by statistical methods. The processed data is a summary of financial performance data along with points of social performance and environmental performance with the calculation technique of the percentage of financial performance ratios measured by analysis of liquidity ratios, solvability, activity, and profitability. Data analysis method uses multiple regression techniques. The results of this study indicate that Sosial Performance and Environmental Performance have a simultaneous and partial significant effect on Financial Performance.
PENGEMBANGAN MODEL ROLE STRESSOR DALAM MEMPREDIKSI TURNOVER INTENTION PADA KANTOR AKUNTAN PUBLIK DI INDONESIA Robby Tansy Hamdani; Suwandi Ng
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.82

Abstract

This study aims to investigate the role of healthy lifestyle in reducing the impact of burnout caused by role ambiguity, role overload and work family conflict on turnover intention in public accounting firms in Indonesia. The sample used in the study is an auditor who works in a public accounting firm. Sample selection in this study using purposive sampling method based on certain criteria. The results of research using path analysis showed that burnout was able to mediate the relationship of role overload and work family conflict to turnover intention but was unable to mediate the relationship of role ambiguity to turnover intention. Psychological wellbeing is also able to mediate the relationship of burnout to turnover intention.
ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TAHUN 2011 TERHADAP AKUNTANSI AKTIVA TETAP BERWUJUD PADA BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN CABANG WATAMPONE Nurkurniana Nurkurniana
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.83

Abstract

This research is motivated by the fact that BPJS Health has business activities implementing social security. Each part of this organization takes an important part in presenting services to clients, so that many use fixed assets in their operations. The acquisition of fixed assets requires significant investment, good asset management, and reliable procedural implementation in accordance with the provisions of PSAK Number 16 of 2011 which regulates the accounting treatment of fixed assets. For this reason, it is necessary to know how the accounting treatment for tangible fixed assets at the BPJS Health Branch of Watampone. This research is a qualitative research through a descriptive approach that will provide clear and accurate information and answers on how the presentation of tangible fixed assets in financial statements and analysis of PSAK No. 16 of 2011 on the accounting treatment of tangible fixed assets at the BPJS Health Branch Watampone. The location of this study is the Watampone Branch BPJS Health Office. This study lasted for approximately 3 months, namely January - March 2019. Methods of data collection in this study were interviews, observation, document review and literature study. The results of this study indicate that the Accounting treatment for Tangible Fixed Assets at Branch Health BPJS has not fully complied with the provisions of PSAK Number 16 of 2011.
VOLATILITAS ARUS KAS, TINGKAT UTANG, BOOK TAX DIFFERENCES DAN DAMPAKNYA TERHADAP PERSISTENSI LABA Anthony Holly
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.84

Abstract

The purpose of this research is to investigate cash flow volatile, debt level, book tax differences and its impact to earning persistence. This research using companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, earning persistence, and independent variable, cash flow volatile, debt level and book tax differences. The result of the research revealed cash flow volatile and debt level have negative and significant effect to earning persistence because higher volatile of cash flow and higher debt level, the earning resulted less persistence. Book tax differences has no effect to earning persistence. Investors see that the differences between earning reported as accounting income and taxable income as the common process resulted by the differences of the rule in recognition of income and expenses which has no effect in earning persistence.
LEVER’S OF CONTROL DAN JEJARING SOSIAL SEBAGAI MEKANISME SISTEM PENGENDALIAN MANAJEMEN DALAM PENERAPAN STRATEGI DIFERENSIASI PRODUK Barawidjaja Barawidjaja
AJAR Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v3i01.102

Abstract

This study aims to examine the effects of mediation from social networks and levers of control on product differentiation strategy to innovation. The population of this research uses a sample frame of the property company PT. Ciputra Graha Mitra and its subsidiaries which are national scale property development companies. Sources of data derived from the primary data collected from the managers or the head of the departement equal level with the manager at each company data obtained by conducting a survey of 123 respondents. This study indicates that social networking variables in mediating the relationship between product differentiation to innovation are No Mediation types, it can be concluded that social networking variables fail to function as intervening variables that mediate the influence of product differentiation strategies to innovation. However, the pattern of relationship between product differentiation strategy variables to innovation either through social networking variables or lever's control variables is positive, in this case the effect of product differentiation strategy variables to innovation through social networking variables or through levers of control variables can increase innovation but the effect is to weak.
PENGARUH ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2015-2018 Muchriana Muchran; M. Fajrin A. Thaib
AJAR Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v3i01.103

Abstract

This study aims to analyze the effect of cash flow from operating activities, investment activities, funding activities that have an impact on stock prices and analyze the effect of cash flows from operating activities, investment activities, funding activities simultaneously affecting stock prices. Data analysis methods used are quantitative descriptive analysis and multiple regression analysis. Based on the results of a partial test, the effect of cash flow from operating activities on stock prices has a positive and significant effect, thus the first hypothesis is accepted. Based on the results of a partial test between investment cash flow to stock prices, it was found that cash flow from investment activities was not significant, thus the second hypothesis was rejected. Based on the results of a partial test between the cash flows of funding activities against the stock price, it was found that the funding cash flow was not significant. This can be interpreted that the funding cash flow has no effect on stock prices, thus the third hypothesis is rejected. And the results of simultaneous tests prove that there is a simultaneous influence between cash flow operating activities, investment activities and funding activities on stock prices. Thus the fourth hypothesis is accepted.

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