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Jurnal Ilmiah Akuntansi Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 944 Documents
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Pengaruh Likuiditas, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Perusahaan Farmasi Muhamad Zaelani; Amrulloh Amrulloh
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.877

Abstract

Kelangsungan hidup suatu perusahaan selalu melekat pengaruhnya dengan pentingnya peran manajemen bisnis suatu perusahaan dalam mengelola perusahaan tersebut agar terus bisa berjalan dan berkembang, selain peran manajemen keberlangsungan perusahaan juga melebar pada peran auditor terkait perusahaa tersebut, karena auditor bertanggung jawab untuk selalu mengevaluasi kinerja serta status keberlangsungan hidup perusahaan (Alichia, 2008).. Penelitian ini merupakan penelitian untuk menguji pengaruh Likuiditas, Profitabilitas, dan Pertumbuhan perusahaan terhadap penerimaan opini audit going concern. Penelitian ini merupakan penelitia kuantitatif dengan metode analisis korelasi, dimana peneliti menunjukkan beberapa hubungan variabel tertentu. Hasil dari seleksi data dengan menggunakan metode purposive sampling, yaitu teknik pengambilan sampel dengan menggunakan kriteria tertentu seperti perusahaan Farmasi yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2017 sampai dengan 2019 dengan sampel perusahaan sebanyak 8 perusahaan dan sample laporan keuangan yang digunakan sebanyak 24 laporan keuangan. Teknik analisis data yang digunakan yaitu teknik analisis regresi logistik, dengan menggunakan program SPSS 26. Hasil dari analisis regresi menunjukkan bahwa dari tiga hipotesis yang diuji menyatakan bahwa variabel Likuiditas, Profitabilitas, dan Pertumbuhan Perusahaan mendukung hipotesis. Jadi, Ketiga Variabel tersebut tidak mempengaruhi auditor dalam pemberian opini audit going concern. Kata kunci: Opini Audit Going Concern, Likuiditas, Profitabilitas, dan Pertumbuhan Perusahaan
Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Laporan Keuangan Berbasis Akrual Samukri Samukri; Ananda Sukma Pratiwi; Ramdany Ramdany
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.878

Abstract

This study aims to examine the effect of thin capitalization, capital intensity and institutional ownership on tax avoidance. The dependent variable used is tax avoidance, and the independent variables used are thin capitalization, capital intensity and institutional ownership. The subjects of this research are manufacturing companies in the food and beverage sub-consumer goods industry sector listed on the 20 The accrual basis is a new thing for accounting in government, after several decades of use the cash basis. The recording of non-tax state receivables and revenues (PNBP) that is not in accordance with the Government Accounting Standards is a phenomenon of this research. In addition, the lack of use of information technology also affects it. This study aims to determine whether there is an influence and how much influence on human resource competence and the use of information technology in the application of the accrual basis to financial statements. This study uses 80 primary data taken from a survey of financial management staff in echelon 1. The data is processed using SPSS so that it can be seen that human resource competence has no significant effect, while the use of information technology has a significant effect on the application of the accrual basis to financial statements. Keywords: Human Resource Competence S, Use Of Information Technology, Cash basis, Accrual Basis, Financial Statements17-2019 BEI. This sample was selected using a purposive sampling method. The total sample used is 20 sample data. This research method uses multiple linear regression analysis which is processed using spss 25. The results of this study partially show that thin capitalization and institutional ownership have a positive and significant effect, while capital intensity has a negative and significant effect on tax avoidance. Meanwhile, it simultaneously shows that thin capitalization, capital intensity and institutional ownership have an effect on tax avoidance. Based on the results of the determination test which shows the value of the coefficient of determination is 31.1%. These results indicate the ability of the independent variable to explain the dependent variable by 31.1%, while the remaining 68.9% is explained by other variables. Keywords: Thin Capitalization, Capital Intensity, Institutional Ownership and Tax Avoidance
Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding Evi Juita Wailan' An; Sonya Enda Natasha S. Pandia
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.884

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.
Pengaruh Capital Intensity, Liquidity dan Sales Growth Terhadap Agresivitas Pajak Fanny Nisadiyanti; Willy Sri Yuliandhari
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.888

Abstract

The purpose of this study s to find out the impact of capital intensity, liquidity and sales growth on tax aggressiveness. This study uses a population in the coal mining sub-industry corporate listed on the IDX from 2016 to 2019 period. The sample selection technique used is purposive sampling, 14 coal mining sub-industry corporate were selected and the research period was 4 years. Therefore, as many as 56 samples were obtained in this study. The data analysis method used is panel data regression analysis using EViews 11 software. The results show that capital intensity, liquidity and sales growth affect tax aggressiveness simultaneously. Partially, liquidity has a positive effect on tax aggressiveness, while capital intensity and sales growth do not affect tax aggressiveness.
Analisis Kontribusi Retribusi Pariwisata Terhadap Pendapatan Asli Daerah Sebelum Dan Sesudah Pandemi Covid-19 Nina Purwaningsih; Suci Nasehati Sunaningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.892

Abstract

The research carried out is a study of the level of retribution contributions from the tourism sector to Local Revenue before and after the Covid-19 pandemic. This research was conducted in the tourism sector in Magelang Regency. This study was carried out to know the level of contribution of the tourism sector retribution to local revenue before and after the Covid-19 pandemic in the Magelang Regency government. This research is descriptive quantitative research. The data used are secondary data obtained from BPPKAD Magelang Regency, BPS Magelang Regency, and DISPARPORA Magelang Regency. The results showed a decrease in the contribution of retribution for recreation and sports to Local Revenue receipts after the Covid-19 pandemic. The contribution of retribution for recreation and sports to Local Revenue in 2019 shows a figure of 1.38%, while in 2020 it shows a figure of 0.50%. This figure shows a decrease in the contribution of levies for recreation and sports after the Covid-19 pandemic. This happened because of social restrictions in the community which in the end resulted in a decrease in tourism sector income and the number of visitors to tourist objects in Magelang Regency. Keywords: Retribution For Recreation And Sports, Local Revenue, Covid-19
Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility Intan Mahalistianingsih; Willy Sri Yuliandhari
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.893

Abstract

Penelitian ini ditujukan untuk mengetahui bukti empiris terkait faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility dimana menggunakan profitabilitas, agresivitas pajak dan slack resources sebagai variabel independen. Perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019 menjadi objek penelitian ini dengan jumlah sampel yang diperoleh 81 sampel. Pengujian dengan memanfaatkan software versi 11 memperoleh hasil bahwa secara simultan profitabilitas, agresivitas pajak, dan slack resources berpengaruh terhadap pengungkapan corporate social responsibility. Secara parsial memperoleh hasil bahwa profitabilitas berpengaruh positif, dan agresivitas pajak serta slack resources tidak memiliki pengaruh terhadap pengungkapan corporate social responsibility. Berdasarkan hasil penelitian ini maka untuk para investor dalam menentukan investasi sebaiknya memilih perusahaan dengan tingkat pengungkapan corporate social responsibility yang baik, dan untuk perusahaan yang masih memiliki nilai pengungkapan yang rendah maka diharapkan untuk meningkatkan kegiatan tanggung jawab sosialnya.
Bagaimana Pengaturan Kepemilikan Cryptocurrency Oleh Perusahaan Berdasarkan Standar Akuntansi Keuangan? Unggul Dwi Pamungkas; Amrie Firmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.895

Abstract

This study investigates the application and recognition of accounting policies for ownership of Cryptocurrency assets by companies in Indonesia based on Financial Accounting Standards. This study uses a qualitative method with a scoping review approach to map the literature related to the concept of cryptocurrency and accounting arrangements for cryptocurrency ownership by companies. The scoping review carried out several stages, namely problem identification, identifying literature sources, literature selection, mapping and collecting literature, and discussion analysis. This study concludes that ownership of cryptocurrency by companies can be classified as assets based on IFRS and PSAK. The most relevant type of asset classification for Cryptocurrencies is inventory or intangible assets, depending on the purpose of ownership of the company. This research indicates that with the significant increase in the use of cryptocurrencies, standard-setting bodies need to set clear and specific accounting standards to help reduce uncertainty and provide relevant and useful guidance to both preparers and users of financial statements.
Peranan Karakteristik Dewan Direksi dan Struktur Kepemilikan dalam Pengungkapan Sukarela Perusahaan Publik Indonesia Jessica Yeo; Meiliana Suparman
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.896

Abstract

The objective of this study is to demonstrate that characteristics of the board of directors and ownership structure influence the level of voluntary disclosure. Board of directors’ characteristics include the board's size, composition, frequency of meetings, gender, expertise, and compensation. These attributes reflect the ownership structure, which includes foreign ownership, institutional ownership, and director ownership. Control variables include company size, firm age, leverage, profitability, and liquidity. This study utilized secondary data from 52 consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. In total, 228 observations were tested for hypotheses, after 32 outliers were removed from the data. The hypotheses were tested using panel regression with a Fixed Effect Model (FEM). The study found that all independent variables simultaneously have a significant impact on voluntary disclosures. According to the partial test (t-test), only the remuneration of directors and institutional ownership had a significant and positive effect on voluntary disclosures, while other variables had no significant impact. In addition, the foreign ownership variable had a significant affect on voluntary disclosure, however the direction is negative.
Analisis Fundamental Laporan Keuangan pada PT Unilever Indonesia Tbk Terhadap Pengambilan Keputusan Investasi Atikah Laili Mukrimatin; Nibras Anny Khabibah
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.897

Abstract

The purpose of this study was to evaluate investment choices by analyzing PT Unilever Indonesia Tbk's financial statements for the 2016-2020 period using the Price Earnings Ratio (PER) methods. Fundamental analysis was used to determine intrinsic value in the context of an investment decision using financial indicators such as Return on Equity (ROE), Dividend Payout Ratio (DPR), Earnings per Share (EPS), Dividend per Share (DPS), and Price Earnings Ratio (EPS). The data was obtained using secondary data from PT Unilever Indonesia Tbk's annual report for the period 2016-2020. The results of this study suggest that, based on the analysis of the intrinsic value of the Q2 2021 market price, PT Unilever Indonesia Tbk is an undervalued stock, and that investment decisions should be made by purchasing shares.
Pengaruh Kondisi Keuangan dan Motivasi Pada Minat Calon Sarjana Akuntansi Universitas Tidar Dalam Mengikuti Pendidikan Profesi Akuntansi Di Masa Pandemi Covid-19 Riza Aziza Sumarna; Ari Nurul Fatimah
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.898

Abstract

The purpose of this study was to find out whether financial conditions and motivation affect the interest of accounting students at Tidar Magelang University in participating in the Accounting Profession Education (PPAk) during the Covid-19 pandemic. The method of collecting data is through a questionnaire with a sample of 50 respondents. Meanwhile, the data analysis model used is Multiple Linear Regression. The results of this study indicate that the financial condition variable does not have a significant effect and the motivation variable has a significant influence on the interest of accounting students to take the Accounting Profession Education (PPAk) during the Covid-19 pandemic.

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