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INDONESIA
Jurnal Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta
ISSN : 23014075     EISSN : 27163849     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif dan campuran. Jurnal Akuntansi diterbitkan dua kali dalam setahun, yaitu setiap bulan April dan November:.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol 9, No 1 (2020): JURNAL AKUNTANSI" : 9 Documents clear
MENGUKUR TINGKAT KEPATUHAN KEPABEANAN PERUSAHAAN EKSPORT DAN IMPORT DI INDONESIA Syaifullah Syaifullah; Ramdany Ramdany
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.89

Abstract

This study aims to prove the compliance of export - import companies with customs regulations. Samples were taken from companies conducting export - import activities listed on the Indonesia Stock Exchange in 2012 - 2017. The number of samples was 157 companies. Free variables consist of company size, profitability, liquidity and leverage. While the dependent variable is customs compliance (audit compliance). The results showed the level of company compliance with customs regulations in the moderate level (moderate).
Pengaruh Corporate Governance, Koneksi Politik dan Profitabilitas Terhadap Potensi Tax Avoidance Kartika Sari; Rawidjo Mulyo Somoprawiro
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.78

Abstract

This study aims to analyze and obtain empirical evidence of Corporate Governance, Political Connection and Profitability to Tax avoidance. Independent variabels are proxied by Corporate Governance, Political Connection and Profitability, the dependent variable is proxied by Tax avoidance and control variables are proxied by Firm Size and Firm Age.  The sample used in this study is secondary data derivied from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Sample were taken by purposive sampling method and met the sample selection criteria. The sample used was 48 companies. Data is processed with Eviews Version 9 software and using the Generalized Least Square (GLS) method. The results show that Political Connections do not have an influence on Tax Avoidance, Corporate Governance that is proxied by Audit Quality does not have an effect on Tax Avoidance, while Corporate Governance which is proxied by the Audit Committee and Independent Board of Commissioners has a positive effect on Tax Avoidance. Profitability has negative effect to Tax avoidance.
ANALISIS FAKTOR MEMPENGARUHI LABA BERSIH PERUSAHAAN ASURANSI PT JASA RAHARJA (PERSERO) Dinar Riftiasari; Sugiarti Sugiarti
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.79

Abstract

PT Jasa Raharja (Persero) adalah BUMN yang mengelola asuransi kecelakaan lalu lintas dengan menghimpun dana bersumber dari pendapatan premi, investasi kemudian menyalurkan dengan klaim. Tujuan Penelitian menganalisis pendapatan premi, hasil investasi, beban klaim terhadap laba bersih menggunakan korelasi secara parsial, determinasi dan regresi linier berganda. Penelitian menggunakan metode kuantitatif. Teknik analisa regresi linier berganda menggunakan software IBM SPSS 21. Data sekunder keuangan PT Jasa Raharja (persero) 2009-2017. Hasil penelitian uji koefisien korelasi secara parsial diperoleh pendapatan premi dan hasil investasi memiliki hubungan  signifikan terhadap laba bersih sebesar 0,916 dan 0,844 hubungan sangat kuat dan searah, beban klaim terhadap laba bersih tidak terdapat hubungan secara parsial, secara simultan pendapatan premi, hasil investasi, dan beban klaim hubungan sangat kuat dan searah sebesar 0,994. Hasil uji koefisien determinasi menunjukkan pengaruh yang signifikan sebesar 98,8% dan sisanya 1,2% dipengaruhi oleh faktor lain. Persamaan regresi berganda yang terbentuk Y=3.409+1.603X1+ 0.257X2–1.021 X3         
PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Mislia Ambar Sari; Lela Nurlaela Wati; Bambang Rahardjo
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.92

Abstract

This study aims to determine the effect of capital structure and dividend policy on firm value by moderating profitability in food beverages companies. Samples are Food Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using eviews 9. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), dividend policy (EPS) has a positive and significant effect on firm value ( PBV), profitability (ROA) strengthens the effect of capital structure (DER) on firm value (PBV), but profitability (ROA) does not strengthen the effect of dividend policy (EPS) on firm value (PBV). These results indicate that the higher the capital structure financed by debt and the greater the dividends distributed to investors, the higher the firm value.Keywords: Capital Structure, Dividend Policy, Profitability, Firm Value
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Rio Gusherinsya; Samukri Samukri
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.94

Abstract

This study aims to determine the effect of the application of accounting information systems on the quality of financial statements at PT. CSM Cargo. The research approach used in this research is descriptive analysis and causality using primary data. The sampling technique used is non-probability sampling using saturated samples. The statistical analysis used in this study is a simple linear regression analysis test, hypothesis testing using t test. The population of this research is the administration at PT. CSM Cargo. The research sample used was 47 people with data sources obtained through the results of filling out the questionnaire. Based on the results of research conducted can be seen that the application of accounting information systems affect the quality of financial statements. The results of this study indicate that the application of accounting information systems properly and correctly can improve the quality of financial statements.
ANALISIS PENERAPAN ZAKAT SEBAGAI ALAT PERENCANAAN PAJAK (TAX PLANNING) PPh BADAN PADA PT TELKOM INDONESIA Asyraf Mustamin; Amrah Kasim; Ismawati Ismawati; Murliani Murliani
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.77

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan zakat sebagai alat perencanaan pajak dan menguji bukti empiris efisiensi PPh badan pada PT Telkom Indonesia Tbk Makassar untuk laporan keuangan dan laporan perpajakan mulai tahun 2011-2013. Teknik pengumpulan data yaitu penelitian lapangan  studi kasus dengan menganalisis data kuantitaif dan menghasilkan data kualitatif. Objek yang diteliti ialah dokumentasi data-data pada PT Telkom Indonesia Tbk. Berdasarkan hasil penelitian menunjukkan bahwa PT Telkom Indonesia Tbk Makassar telah melakukan pelaporan perpajakan sesuai dengan peraturan perpajakan yaitu Undang-undang No.36 tahun 2008, setelah melakukan perhitungan Pajak Penghasilan (PPh) badan setelah diterapkan zakat sebagai alat perencanaan pajak serta perusahaan wajib mengeluarkan zakat karena keberadaan perusahaan adalah sebagai badan hukum (recht person) atau yang dianggap sebagai orang. Hasil perhitungan perencanaan pajak setelah dilakukan penerapan zakat terdapat potensi efisiensi sebesar 6,3% sehingga hasil perhitungan PPh Badan dengan melakukan penerapan zakat lebih efisien dibandingkan tanpa melakukan penerapan zakat sebagai alat perencanaan pajak.
PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP AUDIT DELAY Susi Susilawati; Aditya Safary
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.93

Abstract

The purpose of this research is is to test the influence the size of  company, net profit margins and debt to equity ratio about the audit delay. The population in this research is the sub-sector companies listed on the Indonesia Stock Exchange from  2014 to 2018. The sampling technique uses a purposive sampling method in which of the 18 companies selected according to the criteria as mush as 11 companies. The analitycal  technique used in this study are multiple linear regression analysis. The result of the analysis showed that the size of  the company and net profit margin does not affect the audit delay while the debt to equity ratio affects the audit delay. the size of the company and the high or low level of profitability does not determine the company will make a delay or delay in the submission of financial statements, as well as companies that have large debts will tend to be faster in delivering financial statement
PENGARUH STRUKTUR MODAL, PROFITABILITAS TERHADAP DETERMINASI MANAJEMEN LABA DAN STRATEGI DIVERSIFIKASI Dayani Okvi Yanto; Lela Nurlaela Wati
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.100

Abstract

This study aims to examine the effect of capital structure on earnings management, profitability on earnings management and diversification strategies to moderate the effect of capital structure on earnings management. This study uses data from 93 manufacturing companies listed on the Stock Exchange Index (IDX) during the period 2014 to 2018 using Moderating Regression Analysis (MRA). The results showed that capital structure had no effect on earnings management. Profitability with the ROA proxy has a significant positive effect on earnings management, but the diversification strategy is not able to moderate the relationship of capital structure to earnings management. Profitability can build earnings management actions by way of income minimizaation and income maximization, because with good performance through the level of profitability, investors will be interested in investing the capital.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Hartono Hartono; Ramdany Ramdany
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.90

Abstract

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.

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