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STATERA: Jurnal Akuntansi dan Keuangan
Published by Universitas Matana
ISSN : 26569418     EISSN : 26569426     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
STATERA, Jurnal Akuntansi dan Keuangan adalah publikasi ilmiah untuk tema kajian dalam keilmuan akuntansi dan keuangan. STATERA, Jurnal Akuntansi dan Keuangan dipublikasikan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Akuntansi, Fakultas Ekonomi, Bisnis dan Ilmu Sosial, Universitas Matana, Tangerang Banten.
Arjuna Subject : -
Articles 45 Documents
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Urgensi Persistensi Laba Ng Husin; Ai Hendrani; Dadan Ramdhani; Popong Suryani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.1-8

Abstract

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.
Peran Tax Planning dan Konsultan Pajak Willi Fatimaleha; Anna Sofia Atichasari; Eso Hernawan; Ni’matullah Ni’matullah
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.81-96

Abstract

The study aims to examine the influence of tax planning, and tax consultants on compliance with corporate income tax payments. The sample in this study were 60 respondents with a sampling technique with a purposive sampling method that is by determining certain criteria according to research needs with corporate taxpayers registered in the Tax Office one large taxpayer Jakarta as the respondent. Data was collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this study is the analysis of Multiple Regression. The data in this study were processed using SPSS version 25 software (Statistical Product and Service Solution). The results of this study indicate that tax planning and tax consultants have a positive and significant effect on compliance with corporate income tax payments.
Pengaruh Shift Kerja Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening Lavida Ramadhani; Iwang Saudji Hariyanto; Hari Purwanto; Karuniawati Hasanah
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.133-154

Abstract

This research aims to provide empirical evidence the influence of working shift to the employees performance, the influence of motivation to the employees performance, and the influence of working shift through motivation as intervening variable to the employees performance in emergency room of the hospitals in Madiun City. This research was conducted at emergency room of the hospitals in Madiun City. This research uses a quantitative approach to the associative design. The population of this research are employees of emergency room of the hospitals in Madiun City, namely: RSUD dr. Soedono Madiun, RSUD Kota Madiun, dan RS Paru Manguharjo, Rumah Sakit Islam Siti Aisyah Madiun, Rumah Sakit Griya Husada, Rumah Sakit Santa Clara, Rumah Sakit Ibu dan Anak Al-Hasanah, serta Rumah Sakit DKT miliki TNI Angkatan Darat, there are 155 people. The sampling technique used was total sampling. Research instrument is the questionnaire. Data analysis technique using Path Analysis. The results of the study prove that: (1) Working shift have a positive and significant effect to the employees performance in emergency room of the hospitals in Madiun City. (2) Working shift have a positive and significant effect to the employees motivation in emergency room of the hospitals in Madiun City. (3) Motivation have a positive and significant effect to the employees performance in emergency room of the hospitals in Madiun City. (4) Working shift through motivation as intervening variable does not affect have a positive and significant effect to the employees performance in emergency room of the hospitals in Madiun City. Keywords: working shift, employee performance, motivation
Pengaruh Kebijakan Dividen, Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Wilyani Handali; Kurniawan Kurniawan; Suharto Mulyanta
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.107-118

Abstract

The purpose of this reseacrh was to determine the effect of dividend distribution policies that use Dividend Payout Ratio (DPR), leverage used using Debt to Equity Ratio (DER), profitability needed by using Return On Assets (ROA) and Return on Equity (ROE) and measured liquidity by using the Current Ratio hampered the value of the company collected using price to book value (PBV) in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017.This type of research is causal research. The population in this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling technique uses purposive sampling technique. From the participation obtained by 41 sectoral companies obtained samples obtained from 10 sectoral companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, so that the research data developed must be examined 40 observations. Data analysis techniques using multiple linear regression. Based on the results of this research indicate that the dividend policy does not affect the value of the company. Leverage has a negative and significant effect on firm value. Profitability with the proxy return on assets (ROA) does not affect the value of the company. Profitability with the proxy of return on equity (ROE) does not affect the value of the company. Liquidity does not affect the value of the company.
Implementasi PSAK 16 Pasca Adopsi IFRS Dan Pemberian Insentif Perpajakan Pada Perusahaan BUMN Sektor Infrastruktur Di Indonesia Lisa Angelia; Mochamad Farhan Tresna; Amrie Firmansyah
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.85-94

Abstract

This study explores the implementation of PSAK 16 after the IFRS adoption and the issuance of PMK No. 191/PMK.010/2015 concerning Revaluation of Fixed Assets for Taxation Purposes for Applications Filed in 2015 and 2016 as a tax incentive to encourage companies to apply revaluation method. This experimentation uses a qualitative method with a content analysis approach. The sample used is publicly traded state-owned enterprises in the infrastructure sector. Data obtained from the companies' financial statements from 2015 to 2017 were employed sourced from www.idnfinancials.com and the company's official website. Using purposive sampling, as many as 15 observations (5 companies for 3 years) were procured. As an inference, state-owned enterprises in the infrastructure sector have reported their fixed assets under PSAK 16 with complete disclosure detailing the fixed assets' measurement basis, depreciation method, estimated economic life and depreciation rate, gross carrying amount and its related accumulated depreciation at the beginning and end of the period as well as reconciliation of carrying amount. In addition, out of five companies examined, two of them applied the tax incentive in 2015 to 2016 regarding asset revaluation; they are PT Telekomunikasi Tbk. and PT Garuda Indonesia Tbk.
Penggunaan Corporate Social Responsibility Sebagai Intervening: Antara Komisaris Independen, Dewan Direksi, Komite Audit dan Kualitas Audit Terhadap Tax Avoidance Agnestya Leonicha Yustin; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.75-84

Abstract

The purpose of this study is to determine the effect of corporate governance (independent commissioners, board of directors, audit committee and audit quality) on tax avoidance with mediating role of corporate social responsibility. The type of research used in this study is quantitative method. The population in this study are all manufacturer companies listed on Indonesia Stock Exchange in 2016-2019 as many as 182 companies with annual reports for 4 years, namely from 2016-2019. Sample selection with purposive sampling method and counted by slovin formula. The analytical method used to test hypotheses is the multiple regression test. The results show that independent commissioners have no effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, the board of directors has no effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, audit committees have no effect on tax avoidance in companies manufacturers listed on the IDX in 2016-2019, audit quality has an effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, CSR affects tax avoidance in manufacturing companies listed on the IDX in 2016-2019 and CSR can mediate the influence of corporate Governance on Tax Avoidance.
Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, dan Komite Audit Terhadap Corporate Social Responsibility Tri Yuliani Mega Putri; Paulus Yulius Fanggidae
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.95-106

Abstract

The purpose of this study was to obtain additional knowledge and empirical evidence regarding independent variables, namely the effect of institutional ownership, independent commissioners, and audit committees on Corporate Social Responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of companies that were sampled in this study were 180 companies. The method of determining the sample used in this study used purposive sampling. Hypothesis testing in this study using multiple linear regression analysis method. The results showed that institutional ownership had no significant effect on Corporate Social Responsibility (CSR), while the independent board of commissioners and audit committee had a significant effect on Corporate Social Responsibility (CSR).
Implementasi Sustainable Development Goals (SDGs) dalam Meningkatkan Kepuasan Masyarakat di Provinsi Banten Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.119-132

Abstract

This study aims to analyze the factors that influence community satisfaction related to the implementation of the Sustainable Development Goals (SDGs) through economic performance, social performance, and environmental performance in Banten Province. This study uses questionnaire data given to respondents in Cilegon City. Data analysis was performed by multiple regression analysis. The findings obtained are that economic performance has a significant positive effect on community satisfaction with a significance level below 5% or 0.05 i.e. = 0.001 and social performance has an insignificant positive effect on community satisfaction with a significance level above 5% or 0, 05, namely = 0.721 and environmental performance has a significant positive effect on community satisfaction with a significance level below 5% or 0.05, namely = 0.009. Furthermore, the implementation of the SDGs program simultaneously through economic performance, social performance and environmental performance has been proven to have a significant positive effect on community satisfaction with a significance level below 5% or 0.05, namely = 0.000. The implication of this research is that the company is expected to further increase community involvement and supervise the implementation of the SDGs program that has been planned by the company.
Eksplorasi Persepsi Pelaku UMKM dan Pemahaman Akuntansi Terhadap Intensi Penggunaan SAK EMKM pada UMKM Bidang Perdagangan di Kota Denpasar Ketut Tanti Kustina; Ni Putu Linda Arya Pratiwi
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.59-70

Abstract

This study aims to 1) find out the effect of the variable perception of MSME actors on the intention to use SAK EMKM on MSMEs in the trade sector in Denpasar City and 2) find out the influence of the variable understanding of accounting on the intention to use SAK EMKM on MSMEs in the trade sector in Denpasar City. The research population is 11,126 business units. The research sample using the solvin formula resulted in 100 respondents who were SMEs in the trade sector in Denpasar City. The data was processed by multiple linear regression analysis. The results of the study suggest, 1) the perception variable of MSME actors has a positive and significant influence on the intention to use SAK EMKM in MSMEs in the trade sector in Denpasar City. 2) the variable of accounting understanding has a positive and significant influence on the intention to use SAK EMKM in MSMEs in the trade sector in Denpasar City. Keywords: Perception of MSME Actors, Accounting Understanding, Intention of Use, SAK EMKM
Pengaruh Pertumbuhan Penjualan dan Umur Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Redita Wulandari; Nina Sabrina; Gumulya Sonny Marcel K
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.79-90

Abstract

The formulation of the problem in this study is how the influence of sales growth and company age on tax avoidance. The purpose of this study was to examine the effect of sales growth and company age on tax avoidance. The type of research used is associative. There are three variables used, namely sales growth, company age, and tax avoidance. The population in this study is from the annual report of the consumer goods industrial sector companies as many as 54 companies. The sample used was 18 companies which were selected according to the criteria. The data used is secondary. Data collection technique is documentation. The data analysis method in this research is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that the effect of sales growth and company age simultaneously has a significant effect on tax avoidance. Partially the effect of sales growth has a significant effect on tax avoidance and the age of the company has no significant effect on tax avoidance in companies in the consumer goods industry sector on the Indonesian Stock Exchange.

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