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Jurnal Riset Akuntansi Politala
Published by Politeknik Negeri Tanah Laut
ISSN : 27154610     EISSN : 26567652     DOI : https://doi.org/10.34128/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara berkala pada bulan Juni dan Desember setiap tahunnya. Segala artikel yang disajikan merupakan hasil dari penelitian, gagasan konseptual serta review yang belum pernah dipublikasikan sebelumnya. Jurnal Riset Akuntansi yang dikelola oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut telah diterbitkan secara online dan dalam versi cetak. Kedepannya diharapkan dapat menjadi jurnal yang terakreditasi secara nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 229 Documents
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DETERMINAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI INFORMASI PERPAJAKAN SEBAGAI PEMODERASI Anita, Anita Silvia Rahayu; Badjuri, Achmad
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.413

Abstract

The purpose of this research is to assess the use of e-filing, tax socialization, and tax knowledge on taxpayer compliance with tax information as a moderating variable for taxpayers at the West Semarang Pratama Tax Service Office (KPP). This research uses quantitative methods. This method uses a questionnaire as the basis for data collection. The population used in this research is Taxpayers registered at the West Semarang KPP. The sampling method used was purposive sampling with the criteria of taxpayers registered at the West Semarang KPP and using the e-filling application. In this research, the data analysis method used is Moderated Regression Analyze (MRA). The results of this research are that the use of e-filing and tax socialization has no effect on taxpayer compliance, but tax knowledge has a positive effect on taxpayer compliance, and tax information is not able to moderate the relationship between the use of e-filing, tax socialization, and tax knowledge on taxpayer compliance.
PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Firmanda, Alfifa Ayu; Wahyuni, Nanik
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.414

Abstract

The purpose of this study was to determine the effect of financial performance and environmental performance on firm value and managerial ownership as a moderator between financial performance and environmental performance on firm value. This study uses a quantitative approach with a purposive sampling technique. The results showed that the EVA value was 0.8075> 0.05, the MVA value was 0.5351> 0.05, the environmental performance value was 0.0151 <0.05, and the KM value between EVA and firm value was 0.7839> 0.05. The KM value between MVA and firm value is 0.0095 < 0.05, while the KM value between environmental performance is 0.6758 > 0.05. Thus, EVA and MVA do not affect firm value, while environmental performance has a significant effect on firm value, and managerial ownership as a moderating variable does not moderate the effect of EVA, and environmental performance on firm value. However, managerial ownership can moderate the relationship between MVA and firm value.
LITERASI MAHASISWA TERHADAP KONSEP GREEN ACCOUNTING DAN DAMPAKNYA PADA KUALITAS LULUSAN MAHASISWA AKUNTANSI DI UNIVERSITAS BUANA PERJUANGAN KARAWANG Sari, Diana Ikmah; Isyanto, Puji; Lukita, Carolyn
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.424

Abstract

Green accounting plays a role in company decision-making when identifying and managing the industry's impact on the environment. The research aims to provide a complete picture of the phenomenon of accounting students' literacy levels, to find out the factors that influence accounting students' literacy levels, and to reveal the level of concept implementation. green accounting, and see the impact on the quality of accounting student graduates. This research applies a approach phenomenological. The primary data source is the result of interviews with informants. Data analysis technique using source triangulation. Data analysis tools from FGD activities and deep interviews. The research results concluded that accounting students' literacy regarding the qualitative characteristics of information is quite high, principles of green accounting are still low, and report components of green accounting and the importance of green accounting are still very low. This is due to a lack of student interest, some classes have not provided complete material, and there is still a lack of student research on the theme of green accounting. The results of literacy have a significant positive impact on the quality of accounting student graduates. This research implies that the Accounting Study Program is carrying out curriculum evolution to improve it. Inclusive interpretation is very important for higher education including lecturer literacy, while this research only focuses on student literacy.
Profitabilitas Pengaruh Perputaran Kas Dan Perputaran Piutang : Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Puspita, Zhilvia Della; Lisiantara, G. Anggana
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.358

Abstract

This study aims to determine the effect cash turnover, account receivable turnover, and profitability in manufacturing consumption companies listed on the Indonesia Stock Exchange. The purpose of this studies is to examine relation influence cash turnover, receivable turnover on the profitability of manufaturing companies in the consumer goods industry secrot in the Indonesia Stock Exchange for the period of 2020-202. 1In this study, samples were taken at manufacturing companies listed on the IDX in the period 2020 – 2022 using the purposive sampling method. The relationship or influence of variables is explained using multiple regression methods with the data processing in this research is the classical assumption test, autocorrelation test, multiple linear test, t test, F test, coefficient of determination. The result of the analyzes show that the influence of cash turnover and account receivable turnover on profitability on manufacturing companies in the food and beverage sub-sector consumption sector partially or simultaneously.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG Krisbianti, Dian; Maryono, Maryono
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.359

Abstract

The number of motorized vehicles in the city of Semarang increased by 129,800 units from 1,382,434 units in 2020 to 1,512,234 units in 2021. Local tax revenue could increase with the compliance of taxpayers in paying taxes. The research aims to examine the variables influencing taxpayers' compliance with motor vehicle tax payments, specifically in the city of Semarang. Primary data was collected through a questionnaire distributed via Google Forms. The data collection technique was adjusted to the source of the data, and the questionnaire was distributed to respondents online through a provided link. The sampling technique was based on convenience, targeting individuals who met the researcher and fulfilled the predefined criteria, such as owning a motorized vehicle, being registered at the Semarang city tax office (samsat), and having used the E-Samsat service to pay motor vehicle taxes. The researcher used SPSS 22 as a tool for multiple linear regression analysis in the study. Based on the processed data, the researcher found that the tax knowledge variable has a positive influence on taxpayers' compliance. However, the variables of education level and the implementation of E-Samsat showed no significant impact on taxpayers' compliance.
Faktor-Faktor yang Berpengaruh terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kabupaten Purbalingga Hastuti, Ita Sri; Maryono, Maryono
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.360

Abstract

The Land and Building Tax is a fiscal levy imposed by the government on the ownership or utilization of land and buildings. As a primary source of income for local governments, this tax plays a crucial role in supporting various development programs at the local level. Therefore, the aim of this research is to analyze the factors influencing taxpayers' compliance in paying land and building taxes. The research involves taxpayers who own properties such as land and buildings in Purbalingga Regency, totaling 620,626 individuals as the population for this study. The sampling process was conducted using the random sampling technique, with a sample size of 100 taxpayers calculated using the Slovin formula. The research data is primary and obtained through the direct distribution of questionnaires to respondents. To analyze the data, the Multiple Linear Regression method was employed with the assistance of SPSS software version 25. The results of this research indicate that variables such as income, level of education, and tax penalties do not have an impact on the level of taxpayers' compliance with land and building taxes in Purbalingga Regency. On the contrary, it can be concluded that tax knowledge has a positive and significant influence on taxpayers' compliance in paying land and building taxes in Purbalingga Regency.
DETERMINASI NILAI PERUSAHAAN: UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI KONSUMSI PRIMER YANG TERDAFTAR DI BEI TAHUN 2020 - 2022 Gunawan, Felicia Septiana; Nuswandari, Cahyani
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.366

Abstract

This inquiry aims to comprehend and evaluate the impact of corporate scale, leverage, and profitability on the valuation of entities in the primary consumption industry sector listed on the Indonesia Stock Exchange (ISE) from 2020 to 2022. The population for this investigation comprises 369 firms in the primary consumption industry sector registered on the BEI during the specified period. A sample of 291 firms was selected through purposive sampling for analysis. Multiple linear regression analysis was utilized as the method for data examination in this research. Findings reveal that corporate valuation correlates positively with leverage and profitability, whereas corporate scale exerts a negative influence.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Hastini, Frizka Dwi; Maryono, Maryono; Badjuri, Achmad
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.367

Abstract

The objective of this inquiry is to scrutinize the extent to which board size, institutional ownership, audit committees, and corporate magnitude influence the fiscal performance of manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. This examination incorporates a sample of 248 firms selected through a purposive sampling technique. The study employs multiple linear regression analysis to evaluate the data. The findings of this assessment indicate that institutional ownership and corporate magnitude exert a significantly positive effect on financial performance, whereas board size and audit committee presence bear no substantial influence on financial outcomes
CORPORATE GOVERNANCE DAN TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Setyowidi, Meriana Nur; Indarti, Maria Goreti Kentris
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.369

Abstract

Penelitian ini menguji pengaruh corporate governance yang diproksi dengan kepemilikan institusional, komisaris independen, komite audit dan kepemilikan manajerial terhadap kepemilikan institusional, komisaris independen, komite audit, kepemilikan manajerial, terhadap tax avoidance, yang diukur deng cash effective tax rate (CETR). Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh sampel sejumlah 222. Analisa data dilakukan dengan menggunakan regresi linier berganda. Hasil pengujian menunjukkan bahwa keberadaan komite audit dan kepemilikan saham oleh manajemen mampu menaikkan CETR, yang berarti menurunkan Tindakan tax avoidance. Kepemilikan institusional berpengaruh negating terhadap tax avoidance dan komisaris independen tidak berpengaruh terhadap tax avoidance. Pengujian terhadap variabel control menunjukkan bahwa profitabilitas berpengaruh positif terhadap tax avoidance, sementara ukuran perusahaan berpengaruh negative.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, GREEN ACCOUNTING DAN GREEN STRATEGY TERHADAP KUALITAS LAPORAN KEUANGAN Wardaningtyas, Dara; Poerwati, Tjahjaning
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.371

Abstract

This research’s aim to test and find empirical evidence that strengthnes the research model, analyze and as teaching material about Sustainability Report, Green Accounting and Green Strategy on The Quality of Financial Reports in The Basic Industrial and Chemical Sector manufacturing companies registered with the Indonesian Stock Exchange (BEI) for the 2018 period to 2022. The method used in sampling is Purposive Sampling. The data used is secondary data in the form of company financial reports registered in BEI during 2018 to 2022. The number of samples used in this study was 260 data. The results obtained in this study were Sustainability Report as an effect on the Quality of Financial Reporting, while Green Accounting and Green Strategy did not affect the Quality of Financial Reports.

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