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INDONESIA
Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 332 Documents
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DAMPAK NILAI PERUSAHAAN AKIBAT PENGARUH MANAJEMEN PAJAK DAN LINDUNG NILAI TERHADAP KINERJA KEUANGAN Basuki Toto Rahmanto; Mariah Mariah
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2630

Abstract

The company carries out tax management and hedging strategies to improve the company's performance in increasing company value. This study aims to determine whether tax management and hedging have an effect on firm value by mediating financial performance variables. The use of mediating variables is expected to be a research novelty. The research population is banking sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling of banking companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The statistical method used in this study is multiple linear regression analysis and path analysis. The results showed that tax management had no effect on financial performance, hedging had no effect on financial performance, tax management had no effect on firm value, hedging and financial performance had no effect on firm value, and tax management and hedging had no effect on firm value through financial performance Keywords: tax management, hedging, financial performance
PENGARUH LITERASI KEUANGAN DAN LINGKUNGAN SOSIAL TERHADAP PERENCANAAN KEUANGAN PRIBADI Muhammad Noor Fuadi; Sri Trisnaningsih
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2332

Abstract

Several survey results note that Indonesian people still carry out financial planning, in line with the diverse needs it is important to have the ability and skills to make finances. The purpose of this study was to examine and analyze the effect of financial literacy and social environment on personal financial planning for students of the UPN "Veteran" Jawa Timur Accounting Study Program. The sample used in this study found 94 respondents who were determined using the purposive sampling technique. Data analysis in this study was carried out using IBM SPSS 25 software. Based on testing and analysis, it was obtained that simultaneously (Test F) financial literacy variables and social environment variables affected the personal financial planning variable, partially (T-test) The individual financial literacy variable influences the personal financial planning variable, while the individual social environment variable does not affect the personal financial planning variable. Keywords: Financial Planning, Literacy, Social Environment
DETERMINAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Erika Aulia Susanto; Muslimin Muslimin
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2740

Abstract

Tax Evasion is criminal act which applied by taxpayers to reduce the amount of tax charged or not to pay tax illegally. The aim of this study was to find out the factors influencing the ethical perception of accounting students towards tax evasion. The quantitative design is used in this study. The population are the students of accounting major, Economic and Business Faculty, Pembangunan National “Veteran” University East Java and Airlangga University class of 2017 and 2018. The sampling technique using Slovin’s formula, so that it can be obtained 92 respondents. The analysis technic used multiple regressions linier processed using SPSS. The result of this research indicate that the fairness and discrimination has no influence on the ethical perceptions of accounting students towards tax evasion while taxation system has an influence on the ethical perceptions of accounting students towards tax evasion. Keywords: Fairness, Taxation Systems, Discrimination
META ANALISIS: DETERMINAN EARNINGS RESPONSE COEFFICIENT PADA BEBERAPA PENELITIAN SKRIPSI DI INDONESIA Chyntia Susanto; Helen Leonora; Carmel Meiden
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2743

Abstract

Investors need information, one of which is the company's accounting profit figures shown in its financial statements, to make investment decisions. The information is good or bad news that generates various investor responses, and underlies the earnings response coefficient research. Research on the determinants of earning response coefficients has been widely carried out with different research results. This study aims to organize and find the consistency of the results of previous studies. The object of the research is a thesis on the determinants of earning response coefficient with a research period of 2011-2019. The data collection technique used is the observation technique and the sample selection technique used is the purposive sampling technique, and uses meta-analysis as a research analysis technique. The results of this study indicate that earnings persistence, capital structure, firm size, corporate social responsibility disclosure, profitability, and leverage affect the earning response coefficient.
DETERMINAN PEMBUAT KEPUTUSAN ETIS KONSULTAN PAJAK Rejeki Nurhidayati; Dwi Suhartini
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.1985

Abstract

There has been an ethical violation committed by a tax consultant, there by reducing the integrity and professionalism which is the code of ethics in carrying out his profession. Ethical violations here involve ethical decision making, even the decisions taken are contrary to the applicable tax laws. The purpose of this study was to determine the factors that influence the ethical decision making of tax consultants. This type of research is explanatory with the data collection method using a questionnaire. The population in this study were all registered tax consultants at the Surabaya branch of IKPI, while the sample was 84 respondents. The sample in this study was determined by probability sampling type, the sample was taken using a simple random sampling technique. The data analysis used partial least square. The results of this study indicate that love of money and self-efficacy have a positive effect on ethical decisions, while locus of control and gender do not effect on ethical decisions of tax consultants. Keywords: Self Efficacy, gender, Ethical Decisions
PENGARUH THIN CAPITALIZATION, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK Afifah Istiqomah; Sri Trisnaningsih
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2194

Abstract

Tax aggression is a term that refers to the practice of reducing the tax burden in both legal and illegal ways. The purpose of this study is to examine and analyze the effects of tax aggressiveness on undercapitalization, insentisitas persediaan, and liquidity. This is a quantitative study that makes use of secondary data from financial statements. This study examines 30 food and beverage companies that were listed on the Indonesian Stock Exchange (IDX) between 2016 and 2020. The study sample was chosen through a targeted sampling procedure and then provided with 65 data points from 13 companies. Multiple regression equation analysis techniques were used to analyze the data. The findings indicate that undercapitalization, insentisitas persediaan, and liquidity have no effect on tax aggressiveness between 2016 and 2020. That is, whether a company is tax aggressive or not has no bearing on its decision to be tax aggressive. Keywords: Tax aggression, thin capitalization, inventory, liquidity
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM DI KECAMATAN GUBENG SURABAYA Alifyandi Firdhaus; Fajar Syaiful Akbar
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2632

Abstract

MSMEs have a very important role in the economic sector and can be considered as the backbone of the economy in Indonesia, and the strong and dynamic character of MSMEs can encourage the development of the nation's economy. This study aims to examine whether there is an influence between the application of accounting information systems and the use of information technology on the performance of MSMEs. This type of research uses quantitative. Random sampling is a data collection technique method used in this research. The sample size used is 46 SMEs. The hypothesis testing technique used is multiple linear regression and multiple coefficients of determination, which are used to measure the effect of more than one independent variable on the dependent variable through the validity and reliability test stages, the classical assumption test of multicollinearity, heteroscedasticity, auto correlation, t test; F test. The results will show that the application of accounting information systems and the use of information technology has a positive and significant impact on the performance of MSMEs. Keywords: Accounting, Information Technology, UMKM Performance
ANALISIS PENGARUH GENDER, KECERDASAN EMOSIONAL DAN IDEALISME PADA PERSEPSI ETIS MAHASISWA AKUNTANSI Niken Intan Syabilla; Muslimin Muslimin
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2794

Abstract

Every profession must work professionally, especially for accountants, it is very necessary to have an ethical nature to carry out their work. Many cases of violation of professional ethics by accountants, lead adverse impact on sense on the performance of an accountant. This study aims to determine, examine and analyze the effect of gender, emotional intelligence and idealism, on ethical perception of accounting students. This type of research uses quantitative approach. Primary data is taken from questionnaires distributed to respondents of Accounting Students of Universitas Pembangunan Nasional “Veteran” Jawa Timur dan Universitas Islam Negeri Sunan Ampel Surabaya class of 2017-2018 with slovin’s formula for determining the number of samples. Statistical analysis method used multiple regressions linier. The results of the study were obtained that gender has been proven to have a positive and significant effect on ethical perception of accounting students, emotional intelligence has been proven to have a positive and significant effect on ethical perception of accounting students, and idealism has been proven to have a positive and significant effect on ethical perception of accounting students. Keywords: Gender, Emotional Intelligence, Idealism, Ethical
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Anggara Avisca Anugerah; Hero Priono
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2407

Abstract

Setiap perusahaan yang telah go public diwajibkan untuk menyampaikan laporan keuangan yang siap sesuai norma dan ditinjau tepat waktu. Faktanya, setiap tahun masih banyak perusahaan publik yang terlambat menyajikan laporan keuangan tahunan mereka. Penelitian ini berencana untuk memutuskan dampak manfaat dan ukuran perusahaan terhadap kepraktisan pengungkapan keuangan dengan penilaian tinjauan sebagai variabel pengarah dengan periode penelitian 5 tahun, 2016-2020. Ujian dipimpin menggunakan teknik kuantitatif dan uji eksplorasi dilakukan dengan strategi inspeksi purposive di perusahaan food and drink area. Penelitian ini menggunakan 70 informasi laporan tahunan perusahaan yang tercatat di Bursa Efek Indonesia. Teknik analisis dan pengujian hipotesis yang digunakan dalam penelitian ini adalah menggunakan Partial Least Square (PLS) dengan bantuan software WarpPLS 7.0.Kata Kunci: profitabilitas, ukuran perusahaan, ketepatan waktu
PENGARUH PROFESIONALISME AUDITOR, TIME PRESSURE, ETIKA PROFESI DAN GENDER TERHADAP TINGKAT MATERIALITAS Auditya Pratama; Rudi Ginting
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2716

Abstract

The high competition between public accounting firms on an international scale and a national scale makes auditors forget their role and responsibility in carrying out inspection services based on International Auditing with high competition, making auditors commit financial statement fraud lately which began to be discussed and debated again, thus, this research is a quantitative study to test the influence of auditor professionalism, time pressure, professional ethics and gender on consideration of materiality levels over financial statements. The population in this study is an auditor registered with the Indonesian Institute of Public Accountants (IAPI) in the DKI Jakarta area, while for the research sample applying simple random sampling by distributing questionnaires to several auditors working in kap DKI Jakakarta area with a sample number of 81 auditors who filled out and returned questionnaires. Data analysis to test hypotheses applies multiple linear regressions with SPSS 21 software at a significance level of 0.05%. Data testing describes the professionalism of the auditor influences the consideration of the level of materiality over financial statements, then time pressure affects the consideration of materiality levels on financial statements, while professional ethics has no effect on consideration of materiality levels over financial statements, and gender affects the consideration of materiality levels on financial statements. Keywords: Professionalism, Time Pressure, Professional Ethics, Gender and Materiality

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