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AKURASI: Jurnal Riset Akuntansi dan Keuangan
Published by Lembaga Pengembangan Manajemen dan Publkasi Imperium
ISSN : -     EISSN : 26852888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
Arjuna Subject : -
Articles 160 Documents
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Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance perusahaan properti dan real estate tahun 2021-2023 Valensia, Gracia Sherlytta; Maulidia, Rahma; Ikhsan, Syarbini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1320

Abstract

Many companies employ strategies to avoid tax liabilities by reducing their tax burden and minimizing their tax liabilities. Weaknesses in tax regulations can be used by these companies to offload their tax liabilities. The purpose of this research is to investigate the impact of factors such as CEO tenure, the existence of women on the board, and the practice of accounting conservatism on tax avoidance. This research investigates companies within the property and real estate sector that are registered on the IDX between 2021-2023. A quantitative approach was employed in this study, utilizing secondary data from company annual reports retrieved from the IDX website and the company's official website. The research adopted purposive sampling for selecting 69 observations. Data processing was carried out using the SPSS 25.0 application. This study found that neither CEO tenure nor the existence of female directors had a significant impact on tax avoidance. However, conservative accounting practices are shown to have a positive and significant impact on tax avoidance. Public interest statements These findings can be utilized by companies in two ways. First, when recruiting leadership, experience or gender diversity alone may not be the strongest indicators to minimize the tax burden. Secondly, the results of this study suggest that tax authorities may need to be more vigilant and selective in their supervision to ensure all taxpayers comply with their tax obligations.
Pengaruh corporate social responsibility dan corporate governance terhadap tax avoidance dengan earning performance sebagai pemoderasi Josephine, Kezia; Santo, Vianty Adella; Handoyo, Peter Darshan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1329

Abstract

The purpose of this study is to test and provide empirical evidence of the influence of independent variables CSR as measured by LN Charitable Donations and CG as measured by LN Board Remuneration on the influence of dependent variables, namely Tax Avoidance as measured by ETR with a moderating variable, namely Earning Performance, which is measured using Return On Assets (ROA). This study will then use multiple regression analysis, which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the E-Views program. The results of this study show that CSR and CG do not affect ETR, and ROA cannot moderate the relationship between CSR and CG on ETR. Public interest statements This research can provide practical benefits for companies, regulators, and academics in understanding and managing effective Tax Avoidance, CSR, and CG practices to improve financial Performance. It can also encourage more responsible business practices and improve corporate accountability in terms of tax compliance and corporate financial transparency.
Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM Fitriyah, Nurindah Salma; Yanti, Yanti; Arimurti, Trias
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1330

Abstract

This research is very important to do because there is a very low decline in the number of Annual Tax Return reporting from the number of registered MSMEs in 2022-2023 caused by several factors such as religiosity, environmental culture and trust in tax authorities. The purpose of this study is to evaluate the effects of religiosity, environmental culture and trust in tax authorities. The approach used in this research is quantitative. The data needed for this research is primary data, obtained from google forms and distributed to MSMEs in Karawang Regency. The population in the study was 17,760 MSMEs recorded at KPP Pratama Karawang in 2023. The sample was taken utilizing purposive sampling so that 100 taxpayers were obtained with predetermined criteria according to the needs of the researcher. The test tool in the study used SmartPLS 3.0. The results of this study show that first, religiosity has no effect on MSME taxpayer compliance. Second, environmental culture affects MSME taxpayer compliance. Third, trust in tax authorities affects MSME taxpayer compliance.
Pengaruh listing age, leverage, opini audit terhadap kinerja keuangan dengan reputasi KAP sebagai variabel moderasi Antini, Neuneu Supri
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1348

Abstract

This research aims to examine and determine the influence of listing age, leverage and audit opinion on financial performance with KAP reputation as a moderating variable. This research is quantitative research with financial performance as the dependent variable. Financial performance in this research is measured by ROA. The population in this study are financial industry companies listed on the Indonesia Stock Exchange for the 2022-2023 period which were downloaded from the Indonesia Stock Exchange website (www.idx.co.id) and the company's official website. The population was filtered using a purposive sampling technique with the aim that the data obtained would be more representative so that the sample in this study was 105 companies that met the predetermined criteria. The research results show that the listing age and leverage variables have an effect on financial performance, while the audit opinion variable has no effect on financial performance. Furthermore, if we look at the moderating variables, then all dependent variables can influence the dependent variable. So it can also be concluded that the reputation of a public accounting firm (KAP) can strengthen the influence of the variables listing age, leverage and audit opinion on financial performance.
Beban pekerjaan, tingkat stres dan komitmen organisasi terhadap niat auditor resign Yantomi, Yantomi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1354

Abstract

This study investigates the impact of workload, organizational commitment, and stress levels on auditors' intention to resign. The study utilizes quantitative methods and primary data obtained through an online survey using a questionnaire on Google Forms. The survey was distributed to individuals with work experience at KAPs in DKI Jakarta and West Java, excluding Big Four KAPs aged between 20 and 60 years with at least two years of experience. The findings indicate that workload does not directly affect auditors' intention to resign. At the same time, organizational commitment and stress levels significantly impact the organization. Additionally, when considered together, workload, organizational commitment, and stress levels collectively influence auditors' intention to resign. Public interest statements The research's findings can improve the public's understanding of the importance of transparency and accountability in accounting practices. It can also provide practical guidance for non-Big Four accounting firms in DKI Jakarta and West Java, improving efficiency and effectiveness in their services. .
Faktor – faktor yang mempengaruhi keputusan investasi mahasiswa Karo, Oktaviani Ros Mema; Murtanto, Murtanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1356

Abstract

The study examines how financial literacy, financial inclusion, and financial efficacy impact the investment decisions of economics and business students in Jakarta. It used a quantitative approach and collected data from 105 respondents through questionnaires. The multiple linear regression analysis with Eviews 12 revealed that the three independent variables positively and significantly affect investment decisions, explaining 89.09% of the variation. The findings highlight the importance of enhancing knowledge, access, and confidence in financial management to improve the investment decisions of college students. This study enhances our understanding of the financial behavior of young adults. It has implications for developing financial education programs and policies that promote responsible investment practices among college students. Public interest statements This research offers valuable insights into the factors influencing young people's investment decisions. Understanding the impact of financial knowledge, access to financial services, and confidence in managing money can assist college students in making wiser investment decisions.
Pengaruh kompetensi dan integritas pada kualitas audit dengan key audit matters sebagai moderasi Halimah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1361

Abstract

This research aims to determine the influence of competency and integrity on audit quality with key audit matters as moderation at public accounting firms in DKI Jakarta that are active and registered with the Financial Services Authority (OJK). This research uses primary data with a survey method, namely distributing questionnaires with sample determination using a random sampling method, which 127 respondents used to spread across several Public Accounting Firms in DKI Jakarta. The data analysis method used in this research is the multiple regression method. This research shows that competence and integrity positively affect audit quality, and related moderating variables show that key audit matters (KAMs) cannot strengthen the relationship between competence and integrity on audit quality. Public interest statements Ensuring auditors' competency and integrity and effectively utilizing key matters (KAM) makes the audit process more transparent. This fosters greater public confidence in audited financial reports and ensures the reliability of company-provided information. Regulating the influence of competence and integrity on audit quality through KAM is expected to enhance transparency in financial information management, allowing for more informed public investment and financial decisions.
The effect of finacial performance, devidend policy on the firm value with corporate social responsibility (CSR) as moderating variable Prahelga, Vica
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1363

Abstract

Abstract This study investigates the impact of capital structure, profitability, leverage, and dividend policy on company value, focusing on how corporate social responsibility (CSR) moderates these relationships. The research was conducted on financial services companies in the banking sub-sector listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used was purposive sampling, resulting in 16 companies meeting the criteria for analysis. Secondary data from each sample company's official website or www.idx.co.id was used. The data was analyzed using descriptive statistics, classic assumption tests, normality, heteroscedasticity, multicollinearity tests, model selection tests, panel data regression analysis, hypothesis tests, and moderated regression analysis (MRA) tests. Eviews Software Version 12 was used for data processing. The findings suggest that capital structure, profitability, leverage, and dividend policy positively and significantly impact company value. Additionally, the moderated regression analysis (MRA) results indicate that CSR plays a moderating role in the relationship between these financial factors and company value. Public interest statements This research emphasizes the importance of capital structure, profitability, and dividend policy in determining company value. It provides valuable insight for investors and consumers into a company's financial management and decision-making, enabling informed investment choices and employment decisions.
Pengaruh leverage, intensitas modal, dan intensitas persediaan terhadap tarif pajak efektif pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Monica, Cheristine; Josephine, Kezia
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1372

Abstract

This research study investigates the effective tax rates. It aims to provide empirical evidence of the impact of leverage, capital, and inventory intensity on the effective tax rate. The study uses specific selection criteria to focus on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. A total of sixty-eight companies were chosen as samples through purposive sampling. The samples were then analyzed and tested using the multiple linear regression method. The study results indicate that the leverage variable affects the effective tax rate. At the same time, capital intensity does not affect the effective tax rate. On the other hand, inventory intensity has also been proven to affect the company's effective tax rate. Public interest statements Investors should consider various financial ratios to maximize profits. This study's findings can provide guidance for making informed decisions. Companies should prioritize factors that attract investor interest and ensure accurate completion of financial reports. The study's results can help them better understand these factors. Future researchers should consider adjusting variables to improve the effectiveness of the tax rate. The study's findings can serve as a starting point for their research.
Perbandingan SAK-ETAP dengan penyajian laporan keuangan koperasi: Studi kasus pada Koperasi ABC Irawan, Julyanne Gracia; Aswat, Ibnu; Espa, Vitriyan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1392

Abstract

Financial reports are a crucial aspect of business sustainability, especially in cooperative businesses, as they enhance the quality of financial reports by adhering to accounting standards. This study aimed to compare the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) with the financial statements of ABC savings and loan cooperatives in Pontianak. The qualitative method involved three approaches: interviews (in-depth interviews), documentation, and literature review. The study results revealed significant differences between the financial statements of ABC Cooperative and the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). It was found that the presentation of financial statements by ABC Cooperative did not fully comply with the SAK-ETAP. Public interest statements This study is evidenced by the lack of adjustments to items in the presentation of financial statements and the absence of reports presented in the form of statements of changes in equity, flow statements, and notes to the financial statements. These findings indicate that ABC Cooperative's financial statements may not be effectively utilized by relevant parties for business sustainability planning.

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