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INDONESIA
Widya Akuntansi dan Keuangan
Published by Universitas Hindu Indonesia
ISSN : 26559498     EISSN : 26559498     DOI : -
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Widya Akuntansi Dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar sebagai wadah informasi ilmiah bidang akuntansi, perpajakan, auditing, dan keuangan baik yang berupa hasil penelitian ataupun kajian pustaka. Jurnal Widya Akuntansi dan Keuangan terbit dua kali setahun yaitu Pebruari dan Agustus dengan maksimal tulisan yang dimuat adalah delapan tulisan per edisi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 101 Documents
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PENGARUH SLACK RESOURCES, UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN LIPUTAN MEDIA TERHADAP PENGUNGKAPAN TANGUNG JAWAB SOSIAL PERUSAHAAN Melvin Melvin
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1214

Abstract

CSR disclosure, which is information on social responsibility activities that have been carried out by the company and is reported in annual reports and sustainability reports. In this study, the objective of this research is to analyze the effect of slack resource, company size, board size and media coverage on CSR disclosure. CSR disclosure itself in this study is the dependent variable measured using a dummy variable. This study also uses four independent variables, namely slack resources, company size, board size and the last one, media coverage. In this study, the testing and analysis techniques used were logistic regression techniques. The test results include, first, slack resource is able to influence CSR disclosure, but does not affect non-financial companies. Second, company size has a significant and positive effect on CSR disclosure, but has no effect on financial companies. Third, board size has a significant and positive effect on CSR disclosure. Fourth, media coverage does not have a significant and positive effect on CSR disclosure.
KETEPATAN PENGALOKASIAN, SELF ASSESSMENT SYSTEM, DAN TARIF PAJAK TERHADAP TAX EVASION BAGI WAJIB PAJAK ORANG PRIBADI Putu Novia Hapsari Ardianti
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1642

Abstract

Taxes have a very big influence in a country, without taxing state life will not work well. The role of tax revenue for a country is very dominant in supporting the running of government and development financing, however, the reality in the field is that the awareness of taxpayers in paying taxes is still low. This study aims to determine the effect of allocation accuracy, self-assessment system, and tax rates on tax evasion for individual taxpayers at the Kantor Pelayanan Pajak Pratama Tabanan. The study population was 200,947 individual taxpayers registered at the Kantor Pelayanan Pajak Pratama Tabanan. The sample in this study were 100 individual taxpayers who were determined based on the accidental sampling method. The analytical method used is multiple linear regression analysis which previously performed instrument tests, classical assumption tests (normality test, multicollinearity test and heteroscedasticity test) and model feasibility tests. The results showed that allocation accuracy and tax rates had positive effect on tax evasion, meanwhile self-assessment system had no effect on tax evasion. Suggestions based on this research are the Kantor Pelayanan Pajak Pratama Tabanan can use the results of this study as reference material to determine the policies needed to overcome tax evasion actions carried out by taxpayers. Future research is expected to add other independent variables to increase variation and find out other causes that can influence the tax evasion action.
PERILAKU STICKY COST DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Luh Pande Eka Setiawati; Yura Karlinda Wiasa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1717

Abstract

Knowing the difference in the level of sticky costs in executive compensation of BUMN and Non BUMN Banks is the purpose of this study, this study takes the period 2017-2019. Sticky cost is an unbalanced cost response when there is a change in activity. Executive compensation is the cost incurred for executives who perform performance-enhancing companies. The location of the research was conducted at the Indonesia Stock Exchange in the Banking Sector. The sampling technique used is non-probability sampling by purposive sampling. The type of data source used in this study is secondary data in the form of annual reports (annual reposts) of banking companies listed on the IDX for the 2017-2019 period. The data analysis technique used is multiple linear regression analysis. The results of the research obtained are proving that there is no difference in the level of sticky costs in executive compensation of state-owned banks and non-state-owned banks listed on the BEI.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Marintan Saragih
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1735

Abstract

This study aims to see the effect of liquidity, solvency, and profitability on share prices in mining companies listed on the Indonesia Stock Exchange in 2017-2019. Several previous studies regarding different stock prices. The study population was 46 mining companies. The sampling method used was purposive sampling method, in order to obtain 20 sample companies for 3 years of observation (2017 - 2019) with 60 observations. In data management, there are 4 data that must be discarded so that the data is normal so that the observation data in the study is 56 data. The research data were obtained from sample companies which can be downloaded from the Indonesia Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The data analysis process that is done first is descriptive statistics, classical assumption test, multiple analysis and then testing the hypothesis. Simultaneously, liquidity, solvency and profitability have a significant effect on stock prices. Partially liquidity has a positive but not significant effect on stock prices. Solvency has no effect on stock prices. And profitability has a significant positive effect on stock prices
ANALISIS PERLAKUAN AKUNTANSI ATAS AKUISISI OLEH PT. JHONSON & JHONSON TERHADAP PT. PFIZER DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN Wico Jontarudi Tarigan; Vitryani Tarigan; Djuli Sjafei Purba
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1736

Abstract

This study is about the accounting treatment of acquisitions and their impact on the company's financial performance. The purpose of this research is to look at the proper implementation of the acquisition as stipulated by the relevant statutory arrangements, accounting treatment according to accounting standards, and its impact on the financial performance of the acquiring company. The research technique used is a descriptive research method to obtain a systematic, actual, and accurate description of the accounting treatment in accordance with the validity and accounting principles in analyzing acquisition transactions carried out by the company. Also, this method can collect and examine fiscal statement information identified with acquisitions to survey company presentations. From the analysis and discussion, it is suspected that the implementation of the acquisition transaction has complied with the laws and regulations, and guidelines provided by the public authorities. Accounting treatment for procurement in accordance with accounting standards. However, based on the author's analysis, the acquisition of the parent company does not have any adverse consequences, especially a decrease in performance. This can be seen from the increase in the solvency ratio and the decrease in the ratio of activity and profitability from the year after the acquisition. The company has a very large liability in foreign currency and has to bear a very large interest expense
Pengaruh Ukuran Perusahaan, Profitabilitas, Ukuran Kantor Akuntan Publik (Kap), Dan Kompleksitas Terhadap Audit Report Lag Ivana Nurhidayati; Mohamad Rafki Nazar; Febrial Pratama
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1766

Abstract

The purpose of this research to determine the simultaneous and partial effects of the variables of company size, profitability, KAP size, and complexity on audit report lag. This research method is quantitative. The research used purposive sampling technique in obtaining samples. There were 35 samples that were observed for four years, and obtained a sample of 140 mining sector companies listed on the IDX during the 2016-2019 period. Regression analysis is panel data using software E-Views 11. This study can show that partially company size and complexity have positive effect on audit report lag, profitability has negative effect on audit report lag, while KAP size has no effect on audit report lag.
PENGARUH SKEPTISME PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (STUDI EMPIRIS PADA KAP SE KOTA DENPASAR) I.A Rayhita Santhi
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1768

Abstract

This study aims to analyze the effect of professional skepticism on auditor dysfunctional behavior. The population in this study were 91 auditors registered with KAP in Denpasar City, from 91 questionnaires distributed, 80 questionnaires were returned and could be processed further. The result of this study is that professional skepticism has a negative and significant effect on auditor dysfunctional behavior.
Pengaruh Penerapan Sistem e-Filling Dengan Pemahaman Internet Terhadap Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Di KPP Pratama Karawang Utara Trias Arimurti; Yanti Yanti; Ulfa Sasqia
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1769

Abstract

E-filling is a service for filling and submitting Taxpayer Tax Returns), which is carried out electronically through a real-time online system to prepare and submit SPT. This research will specifically examine how the implementation of the e-filling system on taxpayer compliance, then find out how internet understanding can moderate the relationship between the e-filling system and taxpayer compliance and how much influence the application of the e-filling system and internet understanding has on taxpayer compliance. This research is a type of causality that uses a quantitative approach. The population of this research is Individual Taxpayer ASN Karawang District which works in the Government Institution of North Karawang. The sample used in this study was 100 respondents. The data is processed using multivariate regression technique with moderation testing. The results of data analysis, i.e., The application of the e-filling system filling on Taxpayer Compliance, does not have a statistically significant effect, while is moderated by an internet understanding of Taxpayers, is proven to be significant concerning Taxpayer Compliance. The contribution of applying the e-filling system and internet understanding to taxpayer compliance with taxpayers at KPP Pratama Karawang Utara is only 3.9 percent.
PERAN PEREMPUAN HINDU DALAM PENGELOLAAN KEUANGAN DAN PENERAPAN AKUNTANSI MENUJU KELUARGA HINDU YANG SUKHINAH DI MASA PANDEMI COVID-19 Made Denny Oktariyana; Putu Ekawati; Ni Wayan Yulianita Dewi
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2075

Abstract

The importance of financial management by Hindu women and the application of household accounting in Hindus, especially during the covid-19 pandemic, aims to increase living standards, the standard of living in question is so that families are always harmonious, sukhinah avoids financial problems, as well as a long-term investment. for families, especially children so that they can receive higher education in the future. Planning will guide Hindu women and invite them to clearly manage what kind of financial future might be achieved in accordance with the dynamics of their current abilities, potential, and income. In the household, women act as wives and housewives who have heavy obligations and responsibilities. The Covid-19 pandemic means that the universe around the world is affected by an epidemic as it is today, then how can yadnya run like the culture in Hindu society in Bali so that it remains sustainable, Ida Rsi Agung said that Hinduism is flexible and universal, and not difficult. run it according to the teachings of Shiva Sidanta. Rong Tiga Kemulan, Taksu, Tri Kahyangan and Padma Tiga. This study uses a qualitative method that uses the theoretical basis of phenomenological studies. Data collection techniques were carried out by observation, in-depth interviews, and documentation. The sampling technique used was purposive sampling. Data validity using triangulation. The results of this study explain that the informants practice accounting in their household and are recorded by their wives. The important role of financial management and application in the family is to distribute income and expenses to meet household needs and prevent families from debt activities.
KINERJA KARYAWAN DITINJAU DARI EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KOMPLEKSITAS TUGAS DI YAYASAN TRIATMA SURYA JAYA Tiara Kusuma Dewi; Kukuh Rian Setiawan
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 01 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i01.2153

Abstract

This study aims to determine employee performance in terms of the effectiveness of the application of accounting information systems and the complexity of tasks at the Triatma Surya Jaya Foundation. The output target to be achieved is being able to produce scientific papers published in accredited national journals and can be used as references in the development of teaching materials. The analysis technique used in this research is multiple linear regression. Prior to the analysis using the model, the instrument test and classical assumption test were first carried out as a prerequisite for the regression test. The population of this research is the entire financial team of the Triatma Surya Jaya Foundation. The sample used in this study was selected using purposive sampling using the criteria of employees who already use accounting information systems. The results show that partially the application of accounting information systems has a positive effect on employee performance, while its composition has a negative effect on employee performance, but simultaneously the application of accounting information systems affects employee performance in the Triatma Surya Jaya Foundation.

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