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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 Efektivitas Kredit Dan Fee Base Income Terhadap Kinerja Keuangan Perbankan Muhamad Ahlan Sopian; Udi Pramiudi
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.v9i2.872

Abstract

The focus of this research is aimed at analyzing the effect of credit effectiveness and fee based income on banking financial performance. Where this financial performance may experience an increase or decrease in the coming year. Due to the uncertain financial performance, it is necessary to have an analysis of the financial performance of a company. The object of this research is the effect of credit and fee base income on the financial performance of PT. Bank Central Asia Tbk. Period 2011-2020. There are two independent variables studied in this study, namely: Credit and fee base income, while Return on assets as the dependent variable. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, and hypothesis test which includes t test, F test and determination coefficient test ( ). The results of this study indicate that partially credit effectiveness does not have a significant effect on Return on assets with a sig. 0.648> 0.05. Fee income base does not have a significant effect on Return on assets with a sig value. 0.342> 0.05. And simultaneously Credit Effectiveness and Fee Income Base have no significant effect on Return on Assets with a sig value. 0.472> 0.05. Keywords : Credit Effectiveness, Fee Base Income, Return On Asset
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate Sakti Hermawan; Sudradjat Sudradjat; Firdaus Amyar
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.v9i2.873

Abstract

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.
Pengaruh Likuiditas Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada PT Smart Tbk. Periode Tahun 2011-2019 Nur Annisa Oktaviani Sofyan; Richad Alamsyah
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.v9i2.874

Abstract

The development of the era of globalization has made the business world in Indonesia continue to grow so that it has increased significantly from year to year. This is an attraction that spurs investors to invest their capital, especially with the implementation of free trade which encourages investors to take business units in various parts of the world or become new competitors in similar industries. Competition that occurs requires companies to be more competitive so as not to lose to compete with other companies. Therefore, to maintain the survival of the company and generate optimal profits, the company must be able to manage its finances well, meaning that financial management policies must be able to ensure the company's business continuity, by increasing all company activities and optimizing the resources they have properly. must be smart and fast in taking appropriate steps to anticipate the development of the business world with productivity competitiveness based on production efficiency and effectiveness. This study aims to obtain findings about (1) the effect of liquidity and working capital turnover partially on profitability, (2) the effect of liquidity and working capital turnover simultaneously on profitability. The type of data used in this study is secondary data, namely the quarterly financial statements of PT SMART Tbk for the period 2011-2019. The analysis used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) version 25 program. The total sample used by the author is 36 data. The results showed that liquidity had an effect on profitability. Working capital turnover has no effect on profitability. Liquidity and working capital turnover together have a positive effect on company profitability. Keywords: Liquidity, Working Capital Turnover, Profitability
Pengaruh Struktur Organisasi Terhadap Kualitas Sistem Informasi Akuntansi Pada Pt. Kunci Inti Transindo Jakarta Imas Rosmiati; Arlis Dewi Kuraesin
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.v9i2.875

Abstract

Changes in an accounting information system always depend on an organizational structure, and the quality of the accounting information system will affect the success of the organizational structure. The purpose of conducting this research is to determine the extent of the influence of the Organizational Structure on the Quality of the Accounting Information System at PT. Kunci Inti Transindo Jakarta. The research results are expected to prove that the given model can be used as a solution to the quality problems of the accounting information system. In this study the population is PT.Kunci Inti Transindo located in North Jakarta with 89 employees. The sample obtained is by using a data collection technique by giving a questionnaire to the employees of PT. Kunci Inti Transindo Jakarta's core. The method used in analyzing the data is a simple linear regression analysis method and through a quantitative approach. The results prove that the Organizational Structure has a positive effect on the Quality of the Accounting Information System by 81.4%. and the remaining 18.6% is influenced by factors other than this study. This means that a quality organizational structure will result in a maximally integrated information system.. Key words: Structure, organization, and quality, information system, accounting
Pengaruh Likuiditas, Profitabilitas, Dan Pertumbuhan Penjualan Terhadap Harga Saham Perusahaan Sub Sektor Makanan Dan Minuman Sisi Aura; Desi Efrianti
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.v9i2.876

Abstract

The economy in Indonesia has experienced rapid growth from time to time. This growth is in line with the era of economic globalization faced by the world community. Economic growth will result in changes in the values of people's lives, patterns of life, patterns of thinking and behavior, which have hopes for better public welfare. Today's society has an increasing desire to invest their funds, either in the form of shares, deposits, or in other forms of investment. Basically, investment is the placement of a number of funds at this time to expect rewards that will occur in the future. The research method used in this research is descriptive research with a quantitative approach. The population in this study are food and beverage sub-sector companies listed on the Indonesian stock exchange in 2017-2019. The sampling technique used is purposive sampling. The type of data used in this study is secondary data obtained from the Indonesia Stock Exchange. The data analysis technique used is statistical analysis method using SPSS program. The processing method used is multiple linear regression analysis. There is a negative effect of the current ratio on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the significance of 0.035 which is smaller than 0.05 or (0.035 < 0.05). There is a positive effect of return on equity on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the significance of 0.000 which is smaller than 0.05 or (0.000 < 0.05). Sales growth has no effect on stock prices in food and beverage sub- sector companies for the 2017-2019 period. This is evidenced by the significance of 0.947 greater than 0.05 or (0.947 > 0.05). And based on the results of the simultaneous test, it shows that the current ratio, return on equity, and sales growth have an effect on stock prices in food and beverage sub-sector companies for the 2017-2019 period. This is evidenced by the value of the coefficient of determination (R2) obtained by 0.454 and the significance value of the F test of 0.000 which is smaller than 0.05 or (0.000 <0.05).
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

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