Jurnal Akademi Akuntansi (JAA)
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:
Articles
193 Documents
<![CDATA[PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Achmad Zwageri]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.11987
<![CDATA[The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings management.]]>
<![CDATA[EFFECT OF PROFITABILITY, LIQUIDITY, SALES GROWTH, BUSINESS RISK, AND ASSET STRUCTURE ON CAPITAL STRUCTURE ]]>
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Dinda Apriliani]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.12115
<![CDATA[Tujuan dari penelitian ini untuk mengetahui pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan Risiko Bisnis, Struktur Aktiva terhadap Harga Saham pada perusahaan sektor Industri dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 3 tahun yaitu 2016-2018. Populasi penelitian ini meliputi seluruh perusahaan Industri dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan teknik yang telah ditetapkan diperoleh 27 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukan bahwa secara parsial profitabilitas (ROA) dan pertumbuhan penjualan berpengaruh positif terhadap struktur modal. Risiko Bisnis dan Struktur Aktiva berpengaruh negatif terhadap struktur modal. Sedangkan likuiditas tidak berpengaruh terhadap struktur modal.]]>
<![CDATA[KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[I Putu Edi Darmawan]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.12269
<![CDATA[This study aims to test and analyze the impact of accrual earnings management and real earnings management on firm value empirically. Also, audit quality's role on the effect of accrual earnings management and total earnings management on firm value. The analytical method used is Moderated Regression Analysis (MRA). This research's population is manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2017. The sampling technique used is purposive sampling. This study found that accrual earnings management, which is proxied by discretionary accruals, positively affects firm value. Real earnings management has a negative effect on firm value. Audit quality cannot weaken the effect of accrual earnings management on firm value. However, audit quality weakens the effect of real earnings management on firm value.]]>
<![CDATA[THE INFLUENCE OF INSTITUTIONAL OWNERSHIP ON CORPORATE VALUES WITH DEBT EQUITY RATIO AND PROFITABILITY AS INTERVENING VARIABLES ]]>
<![CDATA[Syifa Alifia]]>;
<![CDATA[Fauji Sanusi]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v4i1.12789
<![CDATA[This study aims to Determine the Effect of Institutional Ownership (INST) on Corporate Valuesproxied by Tobin's Q with Debt Equity Ratio (DER) and Profitability as proxied by Return on Assets (ROA) as intervening variables in the mining sector companies in the 2011-2017 period. The number of samples in this study is 6 companies, with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results of this study state that (1) Institutional Ownership does not effect on Tobins'Q; (2) Institutional Ownership does not affect Debt Equity Ratio; (3) Debt Equity Ratio does not effect on Tobins'Q; (4) Institutional Ownership has a significant positive effect on Return on Assets; (5) Return on Assets has a significant positive effect on Tobin's Q. (6) The Debt Equity Ratio is not able to mediate the relationship between Institutional Ownership of Tobin's Q; and (7) Return on Assets can mediate the relationship between Institutional Ownership of Tobin's Q but is not significant.]]>
<![CDATA[APPLICATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS AND OBTAINING FAIR OPINIONS WITHOUT EXCEPTIONS ]]>
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.12925
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui dan mendeskripsikan perubahan organisasi yang terjadi pada pemerintah Kabupaten Gresik dalam rangka penerapan SAP akrual dan perolehan opini WTP dilihat dari aspek persiapan serta strategi yang dilakukan berdasarkan tahapan moving menurut Lewin (1951). Penelitian ini menggunakan pendekatan kualitatif dengan model penelitian studi kasus di bawah paradigma Post-positivis. Hasil penelitian ini antara lain dalam rangka penerapkan SAP akrual pemerintah Kabupaten Gresik telah melakukan berbagai persiapan yang dibuktikan dengan hasil yang diperoleh selama Empat tahun terakhir (Sejak tahun 2015) Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD) selalu mendapat opini Wajar Tanpa Pengecualian (WTP). Opini WTP ini diperoleh karena Laporan Keuangan Pemerintah Kabupaten Gresik telah disajikan secara wajar untuk semua hal yang material sesuai dengan Standar Akuntansi Pemerintahan. Untuk mempertahankan perolehan opini tersebut, tantangan yang dihadapi oleh pemerintah Kabupaten Gresik semakin kompleks tidak hanya mempersiapkan implementasi SAP dengan basis akrual tetapi juga merencanakan strategi agar terus bertahan untuk mendapatkan opini WTP.]]>
<![CDATA[ANALISIS PENGGUNAAN MYOB ACCOUNTING SOFTWARE PADA MAHASISWA AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL ]]>
<![CDATA[Andreuw Kristian Pantow]]>;
<![CDATA[Barno Sungkowo]]>;
<![CDATA[Esrie A. N. Limpeleh]]>;
<![CDATA[Antonius Tandi]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.13223
<![CDATA[This study aims to analyze the effect of perceived usage, perceived ease of use and attitudes on the behavior interest of accounting students in using the MYOB Accounting application with the Technology Acceptance Model approach developed by Davis (1989). Data collection was carried out through a survey with a questionnaire to accounting students at Manado State Polytechnic. Analysis of research data using Partial Least Square (PLS). The results showed that when students felt the benefits and convenience of using the MYOB Accounting application for the process of preparing financial reports, it made them have the attitude to accept the use of the application. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of MYOB Accounting affect their intention to use the application. On the other hand, the findings of this study do not prove the effect of ease of use of applications on the intention to use MYOB Accounting as a means of making financial reports.]]>
<![CDATA[ANALISIS PRAKTIK PENGUNGKAPAN INTELLECTUAL CAPITAL STUDI PADA PERUSAHAAN SUB SEKTOR INDUSTRI OTOMOTIF ]]>
<![CDATA[Masiyah Kholmi]]>;
<![CDATA[Endang Dwi Wahyuni]]>;
<![CDATA[Febri Heni]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.13227
<![CDATA[The aim of this study is to analyze the intellectual capital disclosure practices by Indonesian automotive industry. Content analysis was used to analyze the annual report for one the year 2016. This research used Guthrie at., el. scheme of intellectual capital components. In this scheme, IC was categorized into 3 groups; relational competence (human capital: 8th items).internal structures (organizational capital: 15th items); and external structures (customer/relational capital: 13th items); The result shows that percentage of IC disclosure by Indonesian automotive industry was high relatively In 2016, there were some attributes that not disclosed yet by a company, it was ’copyright’. There was no company that discloses all of the 36th components of IC in their annual report. The maximum number of the attribute that disclosed by a company was 31.]]>
<![CDATA[SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS (Studi Kasus Pada Cv Sekartika Jati Rencana) ]]>
<![CDATA[Hilaatul Mila Kusnia]]>;
<![CDATA[Achmad Syaiful Hidayat Anwar]]>;
<![CDATA[Mudrifah Mudrifah]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.13300
<![CDATA[The aim of this study was to assess the effectiveness of the internal cash control system conducted by CV Sekartika Jati Rencana. Internal control system is a procedure used by management as a monitoring tool that every policy has been carried out by all employees. The internal control system of cash receipts is used to maintain the company's wealth, especially cash. This study analyzes the internal control system of cash receipts applied by CV Sekartika Jati Rencana and compared with the theory of internal control systems proposed by the Committee of Sponsoring Organizations (COSO). The results of this study are all internal cash control systems implemented by the CV Sekartika Jati Rencana have been effectively proven by the form that has been numbered printed, each sales document has been printed in duplicate and checking periodically. But there are some internal control systems for cash receipts that are still not effective]]>
<![CDATA[PEMUTAKHIRAN NILAI INDIKASI RATA-RATA DAN IMPLIKASINYA TERHADAP BESARAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (Studi Di Kabupaten Blitar) ]]>
<![CDATA[Sudjatno Sudjatno]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.13943
<![CDATA[Land as the object of Land and Property of Rural and Urban Tax (PBB-P2) has always changed in value from time to time. Considering the land value as the basis for the imposition of PBB-P2, the land value in a certain period needs to be updated, so the determination of the amount of PBB-P2 is in accordance with the actual land value. The purpose of this study is to determine the level of change of the Average Indication Value (NIR) before and after updating and to determine the effect of the updating NIR on the PBB-P2. This study uses a quantitative approach. The data used are primary and secondary data obtained through observation and documentation. The updating results show that the NIR and the Tax Object Sales Value (NJOP) in each Land Value Zone (ZNT) as a whole have increased, and the increase in NIR is higher than NJOP. Wilcoxon Signed Rank Test on NIR changes before and after updating show a significant increase before and after updating. The PBB-P2 determination based on land valuation with NIR results is greater than the land valuation method using NJOP. NIR is better to represent land value in accordance with prevailing market conditions]]>
<![CDATA[HAMBATAN PENERAPAN SANKSI PAJAK DI KPP PRATAMA PAMEKASAN ]]>
<![CDATA[Muhammad Ainul Yaqin]]>;
<![CDATA[Alwiyah Alwiyah]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v3i2.14003
<![CDATA[This research aims to illustrate how the processes/procedures and obstacles in the implementation of tax sanctions in KPP Pratama Pamekasan. The research method used is a case study approach. One key informant with two supporting informants, then the information was analyzed using the Miles and Huberman model consisting of data reduction, data presentation, conclusion drawing, and verification. The result of this research was first, the application of tax sanctions in KPP Pratama Pamekasan only applied to the taxpayer who is active status. Secondly, the socialization of tax sanctions conducted by KPP Pratama Pamekasan through the delivery of chain messages and also through social media has not been conveyed properly to the taxpayers. Thirdly, the barriers experienced by KPP Pratama Pamekasan in applying tax sanctions are the ignorance of taxpayers on the application of the tax sanctions themselves.]]>
