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JAAF (Journal of Applied Accounting and Finance)
Published by President University
ISSN : 25801791     EISSN : 26158051     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to publish the articles which provide an objective analysis based on scientific concepts, empirical research and factual data. The articles are useful and written by researchers, accounting analyst, financial analyst, business practitioners and students in all areas related to financial and accounting in business and education.
Arjuna Subject : -
Articles 96 Documents
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Dampak Locus of Control pada Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi Luluk Khoiriyah; Nur Fadjrih Asyik
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.805

Abstract

Penelitian ini bertujuan untuk menguji pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi dengan locus of control sebagai variabel pemoderasi. Penelitian ini termasuk penelitian kuantitatif. Sampel penelitian ini adalah para manajer akuntansi yang bekerja pada perusahaan manufaktur di kawasan industri PT Surabaya Industrial Estate (SIER) Surabaya yang berjumlah 56 orang dengan metode purposive sampling. Jenis data yang digunakan adalah data primer yang diperoleh dari survei dengan kuesioner dalam bentuk print out. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan metoda alternatif Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa moralitas individu tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. Selain itu, locus of control internal tidak memoderasi pengaruh moralitas individu terhadap kecenderungan kecurangan akuntansi jika locus of control eksternal memoderasi pengaruh pengendalian internal terhadap kecenderungan kecurangan akuntansi.
The Effect of Supply Chain Quality Integration on Supply Chain Management Practice to Achieve Supply Chain Performance Monika Kussetya Ciptani; Yunica Wahyu Dewantari
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.809

Abstract

In manufacturing company, quality of product could become their competitive advantage to compete in the market. To achieve good quality of products and activities, company need to have system or strategy to manage their supply chain activity and make it more effective and efficient flow of production and improve the quality of information sharing, production time, and products, so the company can improve their performance. This study conducted to find out the mediating effect of supply chain quality integration on supply chain management practices to achieve performance. Researcher was using PLS Structural Equation Modelling (PLS-SEM) to analyze data. The sample of this research was consumer goods manufacturing in Indonesia and using primary data with questionnaire as data collection method. After analysis using PLS-SEM, researcher was found that supply chain management practices affect operational performance; and supply chain quality integration has mediating effect on the effect of supply chain management practices on operational performance of company.
E-filling, Pemahaman, Sanksi Perpajakan, Biaya Kepatuhan dan Kepuasan Kualitas Pelayanan terhadap Kepatuhan Pelaporan SPT Tahunan WPOP Hendri .; Keri Boru Hotang
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.804

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filling, tingkat pemahaman perpajakan, biaya kepatuhan, sanksi perpajakan terhadap tingkat kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi di kecamatan Cikarang dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening. Data penelitian didapatkan melalui kuesioner yang disebarkan kepada wajib pajak orang pribadi di Kecamatan Cikarang sebanyak 160 sampel, dan metode analisis data yang digunakan adalah metode analisis jalur (path analysis). Hasil penelitian menyimpulkan penerapan sistem e-filling berpengaruh positif signifikan terhadap tingkat kepatuhan pelaporan SPT Tahunan dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening , pemahaman perpajakan berpengaruh positif terhadap tingkat kepatuhan pelaporan SPT Tahunan dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening pajak, sanksi perpajakan berpengaruh negatif terhadap tingkat kepatuhan pelaporan SPT Tahunan dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening, dan biaya kepatuhan berpengaruh positif terhadap tingkat kepatuhan pelaporan SPT Tahunan dengan kepuasan kualitas pelayanan pajak sebagai variabel intervening.
Regulasi, Komitmen Organisasi, Sumber Daya Manusia, dan Pengelolaan Keuangan Desa terhadap Kinerja Pemerintah Desa Norma Fitria; Nurharibnu Wibisono
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.808

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kinerja pemerintah desa terhadap pengelolaan keuangan desa melalui variabel intervening. Subyek penelitian ini adalah kepala desa, sekretaris desa, bendahara desa, kaur keuangan dan operator bagian keuangan di Desa yang berada di Kecamatan Madiun, Kabupaten Madiun. Sampel penelitian ini adalah 60 responden menggunakan sample jenuh (sensus). Hasil pengujian menunjukkan bahwa regulasi dan sumber daya manusia berpengaruh signifikan positif terhadap pengelolaan keuangan desa. Sedangkan komitmen organisasi tidak berpengaruh terhadap pengelolaan keuangan desa. Sumber daya manusia berpengaruh positif terhadap kinerja pemerintah desa, sedangkan regulasi dan komitmen organisasi tidak berpengaruh terhadap kinerja pemerintah desa. Variabel pengelolaan keuangan desa berpengaruh positif terhadap kinerja pemerintah desa.
Pengaruh Peraturan Perpajakan, Sosialisasi, dan Kepercayaan atas Sistem Perpajakan terhadap Kemauan Pelaksanaan Tax Amnesty (Studi Empiris Wajib Pajak Orang Pribadi di Kabupaten Bekasi) Kristina Sepma Sipahutar; Whereson Siringoringo
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.939

Abstract

Pelaksanaan tax amnesty merupakan salah satu cara yang diterapkan oleh pemerintah untuk meningkatkan penerimaan perpajakan serta untuk meningkatkan kepatuhan wajib pajak, dimana wajib pajak agar mau melakukan pengungkapan harta dan membayar tebusan atas harta yang selama ini belum dilaporkan oleh wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh peraturan perpajakan, sosialisasi perpajakan, kepercayaan kepada sistem perpajakan terhadap kemauan wajib pajak dalam melaksanakan tax amnesty. Penelitian ini menjadikan Wajib Pajak Orang Pribadi yang berada di Kabupaten Bekasi sebagai objek. Penelitian ini menggunakan pendekatan kuantitatif dan metode pengumpulan data menggunakan kuesioner terhadap 110 sampel yang menjadi responden dengan pendekatan non probability sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menyimpulkan bahwa variabel peraturan perpajakan memiliki pengaruh yang positif terhadap kemauan wajib pajak dalam melaksanakan tax amnesty, variabel sosialisasi perpajakan tidak berpengaruh terhadap kemauan wajib pajak dalam melaksanakan tax amnesty, dan variabel kepercayaan terhadap sistem perpajakan memiliki pengaruh yang positif terhadap kemauan wajib pajak dalam melaksanakan tax amnesty.
The Influence of Executive Compensation and Executive Shares Ownership towards Corporate Tax Avoidance Melisa Rahardja Tandiono; Setyarini Santosa
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i1.1462

Abstract

This study aims to examine the influence of executive compensation and executive shares ownership towards tax avoidance. By knowing the influence of executive compensation and executive shares ownership towards tax avoidance, it could be an input for better regulations relates to tax avoidance. This study used the annual report of property, real estate, and building construction company listed on Indonesia Stock Exchange during 2014-2018. This study uses purposive sampling to determine the samples. There are 14 companies used in this research, in total there are 70 annual reports as samples used in this research. The control variables used in this research are company performance proxied using return on asset and company size proxied using total asset. The method used in this research is multiple linear regression. This study found that executive compensation has significant influence with negative coefficient on tax avoidance and executive shares ownership does not influence tax avoidance.
Analisis Determinan Struktur Modal pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018 Nani Hartati; Anissa Eka Fitria
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i1.1238

Abstract

The capital structure explains how the company funds its operational activities. The capital structure is influenced by various aspects, liquidity, profitability, company activity, asset structure and non-debt tax shield. The purpose of this study is to determine the effect of liquidity, profitability, activity, asset structure and non-debt tax shield on the capital structure of automotive companies listed on the IDX in the 2014-2018 period. Types of research is an explanatory research with quantitative method approach with a population of all automotive companies listed on the Indonesia Stock Exchange in 2014-2018. Purposive sample method is a sample selection method with a sample size of 6 sample companies. Multiple linear analysis is a data analysis method used with a significance of 5%. In this study, it can be concluded that CR, NPM and TATO have no effect on capital structure, while SA and NDTS have a significant positive effect on capital structure.
Perusahaan Manufaktur di Bursa Efek Indonesia: Tax Avoidance Dijelaskan oleh Variabel Proporsi Dewan Komisaris, Ukuran Perusahaan, Profitabilitas dan Leverage Purwaningsih .; Andrianantenaina Hajanirina; Ika Pratiwi Simbolon
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i1.1240

Abstract

Tax avoidance banyak dilakukan oleh wajib pajak karena hal ini bersifat legal. Penelitian ini bertujuan untuk mengetahui lebih lanjut pengaruh proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta leverage terhadap tax avoidance. Sample dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015 – 2017. Jumlah sample yang digunakan sebanyak 63 perusahaan yang diambil melalui purposive sampling. Metode analisis penelitian ini menggunakan anlsisis regresi data panel. Hasil penelitian menujukkan bawa ukuran perusahaan dan leverage berpengaruh terhadap tax avoidance. Keterbatasan dalam penelitian ini adalah jumlah sampel perusahaan yang digunakan hanya dalam periode waktu tiga tahun sebanyak 63 perusahaan dan variabel yang digunakan hanya proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta leverage.
The Determinants of Corporate Cash Holding in Indonesia: Manufacturing Company Muhammad Ilham Prasetyo Sitorus; Ika Pratiwi Simbolon; Andrianantenaina Hajanirina
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i2.1243

Abstract

This research has the purpose of analyzing the cash flow, capital expenditures, liquid assets, tangible assets, bank debt, firm size, research and development, growth opportunities, leverage, cash flow volatility, managerial ownership toward cash holding. The population in this research are all manufacturing firms listed on the Indonesia Stock Exchange (IDX). The sampling technique uses a purposive sampling method, and 78 observations have obtained from 26 companies for the 2016-2018 period. The method used in this research is quantitative. The results of this study indicate that liquid assets, tangible assets, and leverage have significant impact on cash holdings. In contrast, cash flow, bank debt, capital expenditure, firm size, research and development, growth opportunities, cash flow volatility, and managerial ownership do not have significant impact on cash holding.
Implications of Covid-19 on Auditor’s Reporting Mila Austria Reyes; Hajanirina Andrianantenaina; Gatot Imam Nugroho
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i1.1461

Abstract

AbstractTwenty years ago, nobody will ever think that the world will experience what we are experiencing right now.  The whole world had been put in uncertainty due to pandemic which started from the city of Wuhan, China. This pandemic called COVID-19 had affected everyone’s life including many companies in Indonesia.  It has impact on audit quality. Matters are analyzed through input/output based on Francis (2011) and Knechel (2010). This research adopts desk study method to investigate the impact of COVID-19 to audit quality.  It suggests the improvement of the regulations (time, and fee), the auditor’s matters (experience, routine, and client). Quality can be based not only by the auditing report as the product from the activity, but from the engagement from the output of this report for long term horizon.

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