Jurnal Akuntansi Barelang
This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.
Articles
207 Documents
<![CDATA[Pengaruh Kinerja Keuangan Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance ]]>
<![CDATA[Rini, Dena Setya]]>;
<![CDATA[Nurhayati, Nurhayati]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9231
<![CDATA[ABSTRACT This study aims to analyze the effect of company financial performance and institutional ownership on tax avoidance. This type of research is quantitative associative with secondary data sources. The population in this study is energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The data analysis technique in this study is the purposive sampling method, namely a technique that considers criteria, so that the sample obtained with this method is 10 companies. The results of the study show that the company's financial performance and institutional ownership have an effect on tax avoidance. Then, partially the company's financial performance variable has no effect on tax avoidance. While the institutional ownership variable has a negative effect on tax avoidance. These results are because the higher the institutional ownership, the lower the level of tax avoidance actions taken by the company. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan perusahaan dan kepemilikan institusional terhadap tax avoidance. Jenis penelitian ini adalah kuantitatif asosisatif dengan sumber data sekunder. Populasi dalam penelitian ini adalah Perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik analisis data dalam penelitian ini adalah metode purposive sampling yaitu teknik dengan memperhatikan kriteria, sehingga sampel yang didapatkan dengan metode tersebut 10 perusahaan. Hasil penelitian menunjukan bahwa kinerja keuangan perusahaan dan kepemilikan institusional berpengaruh terhadap tax avoidance. Kemudian, secara parsial variabel kinerja keuangan perusahaan tidak berpengaruh terhadap tax avoidance. Sedangkan variabel kepemilikan institusional berpengaruh negatif terhadap tax avoidance. Hasil tersebut karena semakin tinggi kepemilikan institusional maka, semakin rendah tingkat tindakan tax avoidance yang dilakukan oleh perusahaan. Keywords:Company Financial Performance, Institusional Ownership, Tax Avoidance]]>
<![CDATA[PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Putry, Santi Eka]]>;
<![CDATA[Ratnasari, Fina]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9235
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris terdapat pengaruh independensi Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan pada perusahaan subsektor Industri Food and Baverages yang terdaftar di Bursa Efek Indonesia periode 2018- 2022 Jumlah sampel penelitian adalah 14 perusahaan subsektor industri Food and Baverages yang ditentukan berdasarkan metode Purposive Sampling. Metode yang digunakan adalah regresi linear berganda uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model yang terpilih Random Effect Model, uji asumsi klasik, uji linear berganda dan uji hipotesis dengan bantuan olah data statistik e- views version 12. Hasil penelitian ini menunjukkan bahwa Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Penjualan secara simultan berpengaruh signifikan terhadap Kinerja Keuangan dan pada Uji t menyatakan bahwa Struktur Modal berpengaruh signifikan terhadap Kinerja Keuangan, Pada variabel Ukuran Perusahaan tidak berpengaruh terhadap Kinerja Keuangan, pada variabel Pertumbuhan Penjualan tidak berpengaruh terhadap Kinerja Keuangan.]]>
<![CDATA[PENGARUH RELIGIUSITAS, GENDER, DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA TERKAIT PENGGELAPAN PAJAK ]]>
<![CDATA[Maulana, Gunawan Farhan]]>;
<![CDATA[Purwasih, Desy]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9237
<![CDATA[The purpose of this study is to analyze the influence of Religiosity, Gender and Love of Money on Student Perceptions Related to Tax Evasion. This type of research is a quantitative research with primary data sources. The population in this study is Pamulang University students with the Accounting Study Program with a Concentration in Taxation. The sample selection method used in this study was convenience sampling so that the final sample obtained was 94 students and rounded to 100 students. The data quality test was carried out using a validity and reliability test and using IBM SPSS25, after which a classical assumption test was carried out, namely a normality test, a multicollinearita test and a heteroscedasticity test, after which a hypothesis test was carried out. The results of this study show that Religiosity, Gender and Love of Money simultaneously affect Student Perception Related to Tax Evasion. It partially shows that Love of Money has an effect on Student Perception Related to Tax Evasion. As for Religiosity and Gender, it does not affect Student Perception Related to Tax Evasion carried out on students of Pamulang University Accounting Study Program with Tax Concentration. Keywords: Student Perception Related to Tax Evasion, Religiosity, Gender, Love of Money]]>
<![CDATA[Pengaruh Pemberian Mata Kuliah Perpajakan, Pelatihan Brevet Pajak dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan ]]>
<![CDATA[Lutfiansyah, Lutfiansyah]]>;
<![CDATA[Handayani, Henni Rahayu]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9238
<![CDATA[The purpose of this study is to analyze the influence of the Provision of Tax Courses, Tax Brevet Training and Job Market Considerations on Student Interest in Career in the Field of Taxation. This type of research is a quantitative research with primary data sources. The population in this study is Pamulang University students with the Accounting Study Program and have or are taking Brevet. The sample selection method used in this study is purposive sampling so that the final sample obtained is 80 students. Testing the data quality using validity and reliability tests using IBM SPSS25 software, the next step is to test the classic assumptions, namely the normality test, the multicollinearity test and the hexaoscedasticity test after that the hypothesis test. From the results that have been carried out in this study, it shows that Taxation Courses, Tax Brevet Training and Job Market Considerations simultaneously affect the Interest of Students in Career in the Field of Taxation. Partially shows that the Taxation and Market Consideration Course has an effect on the Interest of Career Students in the Field of Taxation. Meanwhile, the Tax Brevet Training partially has no effect on the interest of students in a career in taxation in students of the University of Pamulang Accounting Study Program.]]>
<![CDATA[PENGARUH AUDIT REPORT LAG, KOMITE AUDIT DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Khasanah, Uswatun]]>;
<![CDATA[Napisah, Napisah]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9239
<![CDATA[This research was conducted with the aim of determining the influence of Audit Report Lag, Audit Committee, and Financial Distress on Going Concern Audit Opinions in transportation and logistics sub-sector service companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This type of research is quantitative research using secondary data which can be accessed from old or personal websites of transportation sub-sector service companies listed on the Indonesia Stock Exchange (BEI). This research uses a purposive sampling method, namely by taking samples from the population based on certain criteria. The research sample is based on the criteria of 19 companies with a research period of 5 years. The data analysis method used in this research is a statistical method that uses a logistic regression equation. Data analysis began by processing the data with Microsoft Excel, then logistic regression testing was carried out using Eviews version 12 software. The results of this research show that Audit Report Lag has an effect on going concern audit opinion; The audit committee has no influence on going concern audit opinion; Financial Distress influences going concern audit opinion.]]>
<![CDATA[Pengaruh Free Cash Flow, Company Growth, Collateralizable Asset dan Institusional Ownership terhadap Kebijakan Dividen ]]>
<![CDATA[Marsela, Vinka]]>;
<![CDATA[Azzahra, Khoirunnisa]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9244
<![CDATA[This research aims to provide emprical evidence that there is an influence of the of free cash flow, company growth, collateralizable assets, and institusional ownership on divedend policy in properties and real estate sector companies listed on the IDX (Indonesia Stock Exchange) for the 2018 -2022 period. The number of research samples is 7 sector companies properties and real estate determined based on the purposive sampling method. The method used is multiple linear regression, descriptive statistical test, panel data regression model analysis, fiexed effect model selection test, classical assumption test, multiple linear test and hypothesis test with the help of e-views version 12 statistical data processing. The results of this research show that free cash flow, company growth, collateralizable assets and institusional ownership simultaneously have a significant effect on dividen policy and the t test states thas free cash flow has a significant effect on dividen policy. The variables company growth, collateralizable assets, and institusional ownership have no effect significant to dividen policy.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN DAN PERTUMBUHAN LABA TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Napitupulu, Lidia Sinta]]>;
<![CDATA[Azzahra, Khoirunnisa]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9246
<![CDATA[This research aims to provide empirical evidence that there is an influence of Institutional Ownership, Sales Growth and Profit Growth on Dividend Policy. This research uses a quantitative approach and the data used is secondary data. The population in this research is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method for determining the sample uses purposive sampling. A sample of 11 companies was obtained over a 5 year period. The data analysis technique used is multiple linear regression analysis with the help of e-views version 12 statistical data processing. The results of the F test show that Institutional Ownership, Sales Growth and Profit Growth have a significant effect on Dividend Policy. The t test results show that Institutional Ownership has an effect on Dividend Policy, Sales Growth has an effect on Dividend Policy and Profit Growth has no effect on Dividend Policy.]]>
<![CDATA[Pengaruh Intellectual Capital, Keputusan Investasi dan Kebijakan Dividen Terhadap Nilai Perusahaan ]]>
<![CDATA[Rosanti, Rosanti]]>;
<![CDATA[Azzahra, Khoirunnisa]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9247
<![CDATA[This study aims to provide empirical evidence of the effect of Intellectual Capital, Investation Decision, and Dividend Policy on The Value of The Company. This study uses a quantitative approach and the data used is secondary data. The population in this study were Properties & Real Estate companies listed on the Indonesian Stock Exchange fot the period 2018 – 2022. The method in determining the sample use purposive sampling. Obtained a sampel of 7 company with a period 5 years. The data analysis technique used is multiple linear regression analysis. The F test result show that simultaneously Intellectual Capital, Investation Decision, and Dividend Police have a significant effect on the Value of The Company. The t test results show the Intellectual capital and Investation Decision partially no significant effect on The Value of The Company, while Dividend Policy partially has a significant effect on Company Value.]]>
<![CDATA[pengaruh Kepemilikan Manajerial, Struktur Modal dan Investment Opportunity Set (IOS) Terhadap Kualitas Laba ]]>
<![CDATA[Umammi, Safira]]>;
<![CDATA[Azzahra, Khoirunnisa]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9252
<![CDATA[This research aims to provide empirical evidence on the influence of the independence of Managerial Ownership, Capital Structure, Investment Opportunity Set on Profit Quality in consumer non-cylicals sector companies lister on the Indonesia Stock Exchange for the 2018-2022 period. The number of research samples is 15 consumer non-cylicals sector companies. Which is determined based on the purposive sampling method. The Methods used are multiple linear regression model analysis, common effect model selection test, classical assumption test, multiple linear test and hypothesis testing with the helm of statistical data processing e-views versin 12. Research results this shows thas Managerial Ownership, Capital Structure, Investment Opportunity Set simultaneously have a significant effect on Earnings Quality and the t test states that Capital Structure has a significant effect on Earnings Quality, on the Managerial Owneship variable, Investment Oppourtunity Set does no have significatnt effect on Earnings Qualtiy.]]>
<![CDATA[The Pengaruh Struktur Kepemilikan, Sales growth dan Struktur modal terhadap Nilai Perusahaan ]]>
<![CDATA[Meliana, Nila Ade]]>;
<![CDATA[Azzahra, Khoirunnisa]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9253
<![CDATA[This research aims to provide emprical evidence that there is an influence of the Managerial Ownership Structure, Institusional Ownership Structure, Sales Growth and Capital Structure on Company Value in preoperties and real estate sector companes listed on the Indonesia Stock Exchange for the 2018 – 2022 period. The number of research samples was 18 companies in the properties and real estate sector based on the purposive sampling method. The methode used in multiple linear regression, descriptive statistical test, panel data regression model analysis, the selected model selection rest is the Random Effect Model (REM), classical assumption test, multiple linear test and hypothesis testing with the help of e-views version 12 statistical data processing. The result of this research show that simultaneousy Managerial Ownership Structure, Institusional Ownership Structure, Sales Growth and Capital Structure have influence Company Value. Partially state that the Managerial Ownership Structure has an effect on Campany Value. The Institusional Ownership Structure has no effect on Company Value. Institusional Ownership Structure has no effect on Company Value. Sales Growth has no effect on Company Value, and the Capital Structure variable has no effect on Company Value.]]>
