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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 620 Documents
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The CEO Characteristics Factors Toward Tax Aggressiveness Of Family Companies In Indonesia Rachmawati Meita Oktaviani; Kukrit Wicaksono; Sunarto Sunarto; Ceacilia Srimindarti
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.817

Abstract

This study examines the relationship between the characteristics of the CEO that has an effect toward tax aggressiveness of family companies in Indonesia. Purposive sampling is done to get samples, there are 70 samples with 280 total observations. Estimation model test is used in determining the proper estimation model regression, after all, REM is chosen as the estimation model. The study results that CEO tenure and risk preferences has an effect toward tax aggressiveness of family companies while educational background of CEO has no significant effect toward tax aggressiveness. More than 95% of companies in Indonesia are family companies. Government should do any actions to maximize state tax revenue. This study adds CEO risk preference as the development of prior research in order to examine another variable that might has an effect toward tax aggressiveness of family companies in Indonesia.
Factor Supporting Companies Performing Transfer Pricing Nurjannah; Muh Haekal Yunus; Renaldi Renaldi; Munawir Munawir; Rafiqah Asaff
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.818

Abstract

This study examines the effect of taxes, tunneling incentives, and bonus mechanisms on transfer pricing. The population in this study is the financial statements of primary and chemical industry companies listed on the Indonesia Stock Exchange in the 2018-2020 period, totaling 64 companies obtained through the official website of the Indonesia Stock Exchange (www.IDX.co.id.) This study's sample was obtained using the purposive sampling method; the total sample is 39 data from 13 financial statements of the primary and chemical industry sector for three years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that the tax variable shows a positive and significant effect on the occurrence of transactions transfer pricing. Meanwhile, the variable tunneling incentive and the bonus mechanism have no significant effect on transfer pricing.
Examining Linkage Audit Quality Factors Intervening By Time Budget Pressure Mohammad Aldrin Akbar; Najarudin Toatubun; Abdul Haris Mzen; Imran Syafei Muhammad Nur; Septyana Prasetianingrum
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.819

Abstract

Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence  has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.
Ambiguity, Role Conflict Towards Independence Commitment With Competence Mediation And Religiosity Moderation Agus Bandiyono; M. Bilal Al Ashri
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.820

Abstract

This study aims to determine role ambiguity and role conflict on independence commitment with internal auditor competence as a mediating variable and the level of religiosity as a moderating variable. The population in this study were all employees of the Directorate General of Taxes throughout Indonesia. The sample in this study is the head of the internal control section and the directors of the Directorate General of Taxes. The questionnaires returned in this study amounted to 123 research samples. The results of this study indicate that role ambiguity and role conflict have a significant negative effect on the independence commitment of DGT UKI officers. The mediating variable of competence level of internal auditors cannot increase the commitment to independence. The moderator variable of religiosity level cannot have a significant impact on independence commitment.
Several Factors Affecting Firm Value Manufacturing In Indonesia Hamzah Ahmad; Muslim Muslim
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.821

Abstract

This study aims to examine the effect of Total Asset Turnover, Debt to Equity Ratio, Current Ratio, and Return On Equity on firm value. This type of research includes causal research using quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, as many as 183 companies. This technique is based on specific criteria estimated to be related to this study's previously known population and needs. So the total sample for this research is 48 data from 16 companies during 2018- 2020. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that Total Asset Turnover (TATO) has a negative and insignificant effect on firm value, Debt to Equity Ratio (DER) has a negative and significant effect on firm value, Current ratio (CR) has a positive and insignificant effect on firm value. In contrast, Return On Equity (ROE) has an insignificant effect on firm value. Positive and significant to the value of the company.
Financial Sustainability Ratio And Aspects That Affect It Andi Rustam; Muhammad Adil
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.822

Abstract

This study aims to examine the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Company Size, Operating Expenses Operating Income (OEOI), Loan To Deposit Ratio (LDR) affect the Financial Sustainability Ratio. The population in this study is the financial report data of Islamic Commercial Banks on Islamic banking statistics from January 2018 to December 2020. Sampling was done by purposive sampling method with the criteria; Islamic Commercial Banks are not in a problematic condition, or the BUS can generate profits in carrying out its operations and has been published in the Financial Services Authority (OJK). Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that ROA had no significant effect on the Financial Sustainability Ratio. CAR, Company Size, and LDR have a positive and significant impact on the Financial Sustainability Ratio. In contrast, OEOI was found to have a negative and significant effect on the Financial Sustainability Ratio.
Independence And Competence On Audit Fraud Detection: Role Of Professional Skepticism As Moderating Muhamad Yamin Noch; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar; Kartim Kartim; Entar Sutisman
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.823

Abstract

We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study involved 59 auditors working at the Inspectorate of South Sulawesi Province. This sample selection uses the census method because the population is less than 100 people. We use primary data by providing questionnaires/statement sheets to respondents. The data analysis method uses the Smart PLS approach. The results showed that competence and auditor independence variables positively and significantly affected fraud detection. The auditor competence variable has a negative and significant effect on fraud detection if moderated by professional skepticism. The auditor competence variable positively and significantly affects fraud detection if moderated by professional skepticism.
The Determinant Of Cash Holding Dini Wahjoe Hapsari; Nabila Roma Norris
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.960

Abstract

This study examines the effect of investment opportunity sets, net working capital, and profitability on cash holding. Cash holding is a liquid asset that has the benefits of supporting the company in the company's routine operational activities. The application of cash holding in a company can be influenced by investment opportunities, net working capital, and profitability. From 2016 to 2021, the research population consists of food and beverage companies listed on the Indonesia Stock Exchange. The research sample uses purposive sampling, so there are 15 companies. The study uses secondary data by collecting the company's annual report the data analysis method used in Panel Data Regression utilising the Eviews version 9 application. The results indicate that the investment opportunity set, net working capital, and profitability simultaneously affect cash holding. Partially, only the location of investment opportunities affects cash holding. Meanwhile, net working worth and profitability do not affect cash holding.
Influence Of Corporate Governance On Financial Performance Of Companies Nur Lely Sofia; Indira Januarti
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.973

Abstract

The main objective of this study is to determine the effect of the proportion of independent commissioners, audit committees, directors' remuneration, institutional ownership, public ownership and foreign ownership on the company's financial performance. The number of research samples is 248 observations. The analytical method used is the Partial Least Square (PLS) method. The results showed that the variables of the proportion of independent commissioners, directors' remuneration and foreign ownership had a positive effect on financial performance, while the audit committee, institutional ownership and public ownership had no effect on the company's financial performance.
Determinants Of Financial Shenanigans Indications During The Covid-19 Pandemic Majidah Majidah; Novy Aryanty
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.974

Abstract

This research aims to determine determinants of financial shenanigans and the differences in indications of the occurrence of financial shenanigans before and during the Covid-19 pandemic. Data of manufacturing industry listed on the Indonesia Stock Exchange (IDX) during 2019-2020 analyzed using descriptive statistical and logistic regression. The results show that financial targets, characteristics of the chief financial officer, and financial stability were simultaneously determinants of financial shenanigans. Partially, financial targets were the only determinants of financial shenanigans and no significant differences in indications of financial shenanigans before and during the Covid-19. Results of this study can be utilized by external auditors in detecting indications of financial fraud through changes in financial targets and can be an inform for investment decisions. Future study should consider continuing testing variables that do not have an effect by bringing up other calculation indicators and extend the time span either sample to predict financial shenanigans.

Page 53 of 62 | Total Record : 620

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