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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 193 Documents
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PENGARUH AUDIT DELAY, REPUTASI AUDITOR TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia tahun 2015 - 2017) Ikhlasul Amal Tsalis Auladi; Dian Azizah; Diah Wijayanti Suwaji; Gina Harventy
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.8854

Abstract

This Study aims to indentify the influence of audit delay and auditor opinion on the acceptance of going concern opinion partially and simultaneously, and to explain the variables that have dominant influence on the acceptance of going concern opinion. The variables that will be tested are audit delay and auditor reputation. The population used is a company listed on the Indonesia Stock Exchange for the perion 2015 – 2017. 
THE EFFECT OF EMPLOYEE STOCK OPTION PLAN ON MARKET PERFORMANCE WITH FIRM PERFORMANCE AS INTERVENING VARIABLE Rachel Laudya; Jesica Handoko
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.8976

Abstract

Employee Stock Option Plan (ESOP) merupakan surat kontrak dimana perusahaan akan memberikan hak kepada karyawannya untuk dapat membeli saham perusahaan dengan harga dan waktu tertentu. Program ini merupakan bentuk kompensasi yang dapat memotivasi serta menyelaraskan tujuan yang dinginkan oleh pihak prinsipal dan agen. Adanya kesamaan tujuan utama yang ingin dicapai akan memudahkan perusahaan dalam upaya peningkatan kinerja pasar perusahaan. Hubungan pengaruh antara ESOP dan kinerja pasar dapat dimediasi oleh variabel kinerja perusahaan yang diukur dengan return on asset dan return on equity. Kinerja perusahaan dapat menjadi sebuah jembatan dalam menunjukkan adanya pengaruh ESOP terhadap kinerja pasar.Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder yakni laporan tahunan, dalam menguji dan menganalisis pengaruh ESOP terhadap kinerja pasar dengan kinerja perusahaan sebagai variabel mediasi. Penelitian ini menggunakan keseluruhan perusahaan yang menerapkan ESOP dari semua sektor yang terdaftar di Bursa Efek Indonesia tahun 2010-2017. Sampel penelitian berjumlah 64 data sampel yang dipilih dengan teknik purposive sampling. Teknik analisis data menggunakan analisis jalur.Hasil penelitian ini menunjukkan bahwa ESOP tidak memiliki pengaruh terhadap kinerja pasar perusahaan. ESOP tidak mempengaruhi kinerja perusahaan dengan pengukuran ROA namun memberikan pengaruh positif terhadap ROE. Dalam penelitian ini , kinerja perusahaan tidak mampu memediasi hubungan antara ESOP dan kinerja pasar
RELEVANSI NILAI INKREMENTAL ARUS KAS OPERASI DAN LABA (EARNING AFTER TAX) TERHADAP HARGA SAHAM (Study Kasus di Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017) Fatimatus Zuhairoh; Tony Seno Aji; Meta Ardiana
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.9682

Abstract

The aim of the study was to prove empirically the effect of net income after taxand operating cash flow on stock prices in the BEI-listed manufacturing companies for the period 2015-2017 and to see whether there was an incremental relevance given by the two independent variables to the dependent variable. The object of the research was carried out on manufacturing companies listed on the IDX for the period 2015-2017. The sample selection method used was purposive sampling and the selected sample amounted to 77 manufacturing companies multiplied by 3 years to number 231 company data. This study uses secondary data and is assisted by the SPSS version 16.0 statistical test. The results of the study show that cash flow from operations have incremental value relevance to closing price stock, as like the cash flow from operations, Earnings after tax have incremental value relevance to closing price stock too. Conclusions from the research show that both of cash flow from operations dan earning after tax have incremental value relevance to closing price stock.   Keywords:Value Relevance, Incremental Value, Operating Cash Flow, Earning After Tax, Stock Price.
INTELLECTUAL CAPITAL DISCLOSURE (ICD): A COMPARISON BETWEEN INDONESIAN AND CHINESE UNIVERSITIES Aviani Widyastuti; Siska Aprillia
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.9998

Abstract

The purpose of this study was to identify the practice of disclosure of information on intellectual capital on the website of the university in Indonesia and China. This research uses website the 10 best universities in Indonesia and China (version 4ICU survey 2018) as an object of study. Intellectual capital components used in this study is a framework developed by Leitner (2004) which consists of 36 items: 10 items of human capital, structural capital of 11 items, and 15 items of relational capital. The analysis used is content analysis, the different test performed using the Mann-Whitney test in SPSS. The results showed that there was no difference between the best universities in Indonesia and China to disclose information on intellectual capital through their website. In general, the number of IC disclosures through the best universities in Indonesia and China was around 45%, the rest is not disclosed.
EFFECT OF SELF-EFFICACY, MOTIVATION ON ENTREPRENEURSHIP, ENTREPRENEURSHIP EDUCATION, AND SOCIAL ENVIRONMENT AGAINST INTEREST IN ENTREPRENEURSHIP ON MICRO, SMALL AND MEDIUM ENTERPRISES BUSINESSES IN SERANG REGENCY Uli Wildan Nuryanto; Ratih Purnamasari; Masyhudzulhak Djamil Mz; Ahmad Hidayat Sutawidjaya; Ahmad Badawi Saluy
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10016

Abstract

The high population growth rate in Serang Regency in the last five years which reached an average rate of 0.77% made Serang Regency one of the Regencies that contributed to the high rate of population growth in Banten Province which in the last five years reached an average lift of 2,14%. This figure is inversely proportional to the amount of adequate employment, making Serang Regency the Regency with the highest open un-employment rate in Banten Province which reached 12.78%, this causes Banten Province to become the Province with the highest open un-employment rate in Indonesia with number 8,52% (BPS, 2018). Various efforts were made by the government to tackle un-employment in Serang Regency, one of which was the development of independent community enterprises in the form of entrepreneurship. For this reason, the study seeks to examine indicators that can influence each exogenous and endogenous variable, as well as the influence on the interest in entrepreneurship in Serang regency. Factors that influence the interest in entrepreneurship in this study are divided into two, including internal factors consisting of self-efficacy and motivation for entrepreneurship as well as external factors consisting of entrepreneurship education and social environment. From the outer test results found all indicators of each variable have high validity and reliability in describing each of the latent variables while the results of the inner test obtained four hypotheses which showed a significant effect of each predictor variable on the interest in entrepreneurship, with the magnitude the influence of the four variables is 79.8%.
PENGARUH UKURAN, KOMPLEKSITAS, PROGRAM INTERNASIONAL, DAN STATUS AKREDITASI TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA UNIVERSITAS MUHAMMADIYAH DI INDONESIA Desti Aulia; Ihyaul Ulum; Endang Dwi Wahyuni
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10152

Abstract

The purpose of this study was to identify the effect of size, complexity, international programs, and accreditation status on the disclosure of intellectual capital at Muhammadiyah universities in Indonesia. This study uses purposive sampling with a sample of 41. The IC component used in this study is the Leitner (2002) framework developed by Ulum (2012) which consists of 46 items. Data analysis using content analysis and WarpPLS 6.0. The results showed that the disclosure of Intellectual Capital at each University was different, in terms of the amount of information disclosed, the size of the Muhammadiyah University had a significant positive effect on the disclosure of intellectual capital, as well as the complexity, international programs, and accreditation status had a significant positive effect on the disclosure of the Muhammadiyah University's 4ICU version 2018.
ANALYSIS OF PROFIT GROWTH, PROFITABILITY, CAPITAL STRUCTURE, LIQUIDITY AND COMPANY SIZE OF PROFIT QUALITY Mohamad Zulman Hakim; Yuyun Naelufar
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.10348

Abstract

The purpose of this study is to examine the effect of earnings growth, profitability, capital structure, liquidity and company size on earnings quality in companies of Basic and Chemical Industries Listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, namely the 2014-2018 period.The population in this study includes all basic and chemical industry companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling technique. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results of the study simultaneously showed that the independent variable affected earnings quality. While partially, company size, profitability, liquidity and company size variables have no effect on earnings quality, but capital structure variables that are proxy by leverage have a positive effect on earnings quality.
MENGUAK KEPATUHAN WAJIB PAJAK DALAM PEMUNGUTAN PPH PASAL 23 ATAS SEWA KENDARAAN(Studi Kasus Pada KPP Pratama Pamekasan)” Muhammad Syakroni; Norsain Norsain
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10432

Abstract

                                            Pajak merupakan salah satu sumber penerimaan negara yang diharapkan dapat  mengurangi ketergantungan negara kita terhadap hutang luar negeri.”Sektor pajak  dianggap pilihan yang paling tepat karena jumlahnya relatif stabil dan masyarakat dapat berpartisipasi secara aktif dalam pembiayaan pembangunan. Pajak Penghasilan  merupakan salah satu penopang utama dalam penerimaan pajak,”Salah satu pajak penghasilan tersebut adalah PPh Pasal 23. Usaha rental mobil termasuk pada PPh 23 tersebut. Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan wajib pajak pada pemilik usaha rental mobil sebagai objek pajak PPh 23. Jenis penelitian ini penelitian kualitatif yang menggunakan data primer seperti wawancara, dengan informan. Teknik pengumpulan datadilakukan menggunakan teknik observasi, wawancara, dan dokumentasi. Uji keabsahan data menggunakan Trianggulasi data. Sedangkan alat analisis data yang digunakan melalui reduksi, penyajian data dan penarikan kesimpulan. Penelitian ini dilakukan pada KPP Pratama Pamekasan dimana penulis menggunakan studi kasus terhadap penyelesaian skripsi ini. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa kepatuhan wajib pajak oleh pemilik usaha rental mobil masih sangat rendah, dimana hal itu disebabkan oleh 3 faktor yaitu minimnya atau kurangnya pengetatahuan oleh wajib pajak dan legalitas usaha serta tidak adanya sosialisasi oleh petugas pajak terhadap pemilik usaha rental mobil sebagai objek pajak PPh Pasal 23.”
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KPP PRATAMA PAMEKASAN Anniza Hidayana Famami
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10438

Abstract

Pendapatan Indonesia di sektor pajak menjadi penyumbang terbesar APBN. Penerimaan negara dari sektor pajak masih meninggalkan masalah karena rasio pajak Indonesia relatif rendah. Hal ini merupakan indikasi bahwa adanya kesadaran akan pajak yang masih kurang di masyarakat. Tujuan penelitian menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak di KPP Pratama Pamekasan.Jenis penelitian ini adalah penelitian kuantitatif. Tempat penelitian di KPP Pratama Pamekasan selama satu bulan mulai bulan Mei-Juni 2019. Populasi penelitian adalah jumlah wajib pajak terdaftar di KPP Pratama Pamekasan sebanyak 11.703. Sampel adalah 100 orang wajib pajak. Uji analisis regeresi linear berganda.Hasil uji t pada variabel pengetahuan diperoleh nilai p value (0,014) < 0,05 dan persepsi (0,026) < 0,05 yang bermakna ada pengaruh pengetahuan dan persepsi terhadap kepatuhan pajak di KPP Pratama Pamekasan. Pada variabel tax amnesty diperoleh nilai p value (0,516) > 0,05, sanksi (0,620) > 0,05, pemeriksaan (0,815) > 0,05, kesadaran (0,154) > 0,05, dan pelayanan pajak (0,147) > 0,05 yang bermakna tax amnesty, sanksi, pemeriksaan, kesadaran, dan pelayanan tidak berpengaruh terhadap kepatuhan pajak di KPP Pratama Pamekasan. Hasil uji F diperoleh nilai a (0,005) < 0,05 yang bermakna tax amnesty, sanksi, pemeriksaan, kesadaran, pengetahuan, persepsi, dan pelayanan secara serentak dan signifikan mempengaruhi kepatuhan pajak di KPP Pratama Pamekasan
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA Ulfah Andriani; Tatik Zulaika
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10510

Abstract

A large budget allocation has consequences for its management which should be carried out professionally, effectively, efficiently, and accountably. Considering the amount of funds received by the villages is large and increasing every year, it is necessary role of village apparatus to assist the village head in managing the village fund. This research aims to know the role of village apparatus in accountability of village fund management in Batu Raya I village, Timang which includes Implementation, Reporting and Accountability. This research is a Descriptive Research with a Qualitative Approach that uses Primary Data and Secondary Data as the data source. The resource persons consist of Village Head, Village Secretary, Finance Chief, Chief of Development, and Treasurer. Data collection techniques were conducted with Interviews and documentation. Data analysis techniques ranging from data summarization, data presentation, and conclusions. The results of this study indicate that the Village Tool has played a role in the management of village funds and the implementation, reporting, and accountability have implemented the principle of accountability. However, there is still a need for further guidance because it is not fully in accordance with the provisions of the legislation. We recommend that the existing Village Devices in Batu Raya I Village increase their knowledge about Village Fund Management, must optimize their duties and functions and continue to maintain Accountability that has been run and built together, and the North Barito District Government should hold community development activities on financial management village and use of SISKEUDES application.

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