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Jurnal Bina Akuntansi

JBA
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Published by Sekolah Tinggi Ilmu Ekonomi wiyatamandala

ISSN : 23381132 EISSN : 26569515 DOI : 10.52859

Core Subject : Economy,

Economics, Econometrics & Finance

Ilmu Akuntansi secara umum. (yang mencakup proses dan siklus akuntansi, kaidah dan prinsip akuntansi yang diterima umum).

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 145 Documents

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KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Raka Raka; Sugi Suhartono
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

This study aims to determine whether earnings power, leverage, and firm size affect earnings management and whether institutional ownership moderate the effect of earning power, leverage, and size of the company on earnings management. The theory underlying this research is agency theory and positive accounting theory. Based on both theories, the conflict of interest that occurs between the owner and the manager where each will tend to emphasize personal interests or certain parties. The sample in this study consists of 93 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016. Sampling was done by purposive sampling method. The data analysis technique used to test the hypothesis is Moderated Regression Analysis. The results of this study indicate earnings power, leverage, and firm size have a positive effect on earnings management. Institutional ownership weakens the effect of earning power on earnings management. Keywords : Earning management, earning power, leverage, company size

PENGARUH UKURAN PERUSAHAAN, METODE AKUNTANSI, DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013 Edeline Edeline; Amelia Sandra
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Tax is one source of country’s revenue comes from the people. Efforts in this country instead of optimizing revenues is not without obstacles. The main obstacle in the context of state income tax in this sector is tax avoidance. The purpose of this research is to examine if firm size, accounting method, and ownership structure have an influence on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange in period 2010-2013. This study uses observational methods on secondary data which obtained from the annual financial report and audited financial statements of companies. This study uses 27 manufacturing companies that listed in Indonesian Stock Exchange as a sample. This research uses purposive sampling method for sampling method. The analytical method used is Structural Equation Modelling (SEM) using a variance-based Partial Least Square (PLS). The results showed that firm size has a value of T-statistic for 2.521 where the value is greater than 1.96, accounting method has a value of T-statistic for 4.015 where the value is greater than 1.96, and ownership structure has a value of T-statistic for 1.759 where the value is smaller than 1.96. From the results of this study concluded that firm size and the accounting method have influence on tax avoidance. While the ownership structure found no effect on tax avoidance.

PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Widdy Kristianto; Prima Apriwenni
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of financial reporting is to provide information regarding the financial position, performance, and changes in the financial position of an entity that is beneficial to a large number of users in economic decision-making. Timeliness is an important component that can improve the quality of financial information. Financial information is timely if the information is available to decision-makers before losing capacity to influence decisions.. The purpose of this study is to test whether profitability (ROA), solvency (DER), firm size, and audit opinion affect the timeliness of financial reporting in consumer goods companies listed on Indonesia Stock Exchange in 2013-2016.The object of this research is 24 Consumer Goods companies listed on Indonesia Stock Exchange in 2013-2016. Sampling technique used is Non-Probability Sampling technique, using purposive sampling method. Analytical methods used are descriptive straticistic test, coefficient equality test, classical assumption test, and multiple linear regression analysis.The conclusion of this research indicates that profitability (ROA) has a positive effect on timeliness. solvency (DER) has a negative effect on timeliness. While firm size and audit opinion have no effect on timeliness.

PENGARUH PROFITABILITAS, KUALITAS AUDIT, INDEPENDENSI AUDITOR, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA Ayu Winda Pratiwi; Patricia Diana
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The objective of this research is to obtain empirical evidence about the effect of profitability, audit quality, auditor independency, firm size, and leverage either individually or simultaneously toward earnings management. Dependent variable of this research was earnings management measured by discretionary accruals with modified jones model. Earnings management is an action taken by management to determine current reported earnings based on judgment that may reduce the credibility of the financial statements, so the information presented can mislead decision-makers. Independent variables were profitability, audit quality, auditor independency, firm size, and leverage. The object in this research was manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2013 until 2015. The samples in this research were 103 companies listed on IDX in 2013 – 2015 were selected by using purposive sampling method. Secondary data used in this research was analyzed by using multiple regression method. The results of this research were: (1) Profitability had significant effects on earnings management, (2) Audit quality had no significant effects on earnings management, (3) Auditor independency had no significant effects on earnings management, (4) Firm size had no significant effects on earnings management, and (5) Leverage had no significant effects on earnings management.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-FILING OLEH WAJIB PAJAK Kathleen Wiratan; Karina Harjanto
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy, readiness of technology information, user’s satisfaction towards the use of e-Filing. This research uses a primary data. Respondents are the individual taxpayers who report SPT Tahunan using e-Filing and register in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privacy doesn’t have influence on the use of e-Filing, (4) readiness technology information doesn’t have influence on the use of e-Filing, (5) user’s satisfaction has influence on the use of e-Filing, (6) perceived usefulness, perceived ease of use, security and privacy, readiness technology information, user’s satisfaction have influence simultaneously on the use of e-Filing.

PENGARUH UNCONDITIONAL DAN CONDITIONAL CONSERVATISM TERHADAP FINANCIAL DISTRESS Nanda Ismi Kumalawati; Rizka Indri Arfianti
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Financial distress is increasingly faced by some companies early in bankruptcy; it’s usually caused by the improper basis of decision making and the unavailability of cash. Therefore, financial distress is very important to know as early as possible so it can be resolved and no bankruptcy happens. Conservatism is considered to be one factor that can reduce the risk of financial distress. So this study aims to examine the influence of conservatism on financial distress. The sample of the company used manufacturing companies during the period 2014-2016, this study also testing some companies that have experienced of financial distress during the period of observation. Data analysis techniques use multiple linear regression analysis. Through the results of this study, it can be concluded that unconditional conservatism and conditional conservatism proved to negatively affect financial distress.

PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT Stella Angelina
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The objective of this research is to examine the influence of auditor's competency, independency, ethic, experience, and time budget pressure toward audit quality. The object of this research is public accountants (external auditor) that working at Public Accounting Firm in Jakarta and Tangerang. This research was conducted using a survey method. Data were collected using questionnaires. From 180 questionnaires distributed, 119 questionnaires were returned, and 28 questionnaires were not meet the criteria, so that only 91 questionnaire could be process. Data analysis conducted with multiple linear regression model. The result of this study were competency, independency, ethic, experience, and time budget pressure have significant influence to audit quality simultaneously. Competency, independency, experience, and time budget pressure have significant influence to audit quality partially. But, ethic not have significant influence to audit quality partially.

PENGARUH KESESUAIAN TUGAS-TEKNOLOGI, KEPERCAYAAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PADA PASARSWALAYAN DI KOTA TANGERANG Agnes Ashianti
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city. The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance.

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI ITC CEMPAKA MAS JAKARTA Andri Andri; Amelia Sandra
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Tax is one of the largest nation’s country. To achieve the target of state revenue from the taxation sector, the Directorate General of Taxation takes steps in the framework of sustainable tax reform including tax reform reform in the field of policy and reform in the field of tax administration. So the tax reform creates a healthy and competitive tax system in encouraging Taxpayers to fulfill the rights and obligations of taxation. This study discusses the influence of modernization of tax administration system on taxpayer compliance of entrepreneurs in itc cempaka mas jakarta. Sampling technique used is non probability sampling with purposive sampling method and obtained data of 100 respondents from taxpayers compliance of entrepreneur in itc cempaka mas jakarta. Data analysis techniques and hypothesis testing to check each variable is done by descriptive statistical test, pooling test, classical assumption test, multiple regression analysis test, F test and t test using program SPSS 23. Based on the tests that have been done, it can be concluded that the modernization of tax administration system has an influence on the compliance of individual taxpayers.

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT PADA PERUSAHAAN KONSULTAN BISNIS KECIL DI TANGERANG Priscillia Sharon
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Audit Judgement is one of important aspect in Accounting Consulting Business. Audit Judgement create expectation and trust between corporate and reader of Financial Report. It is really important to understand the flow and how Audit Judgement can be derived. Purpose of this research is to “revisit” all possible factor that could affect audit judgement in small and new business consultant firm in Tangerang. The author aim to understand more about audit judgement and hope could find same factor in small firm case. Finding of this research confirm that there is influence of audit experience and pressure toward obedience. This research use F test, t test and R2 to valuate research model. Pressure toward obedience has negative relationship with audit judgement. Researcher conclude that in small firm case, most of high level executive try their best to conduct ethical behavior and make sure they can perform best services for their clients. While in lower level, most of junior still obey their leader or their clients. But sometimes it caused confusion because the clients objective not always the same as the top executive objective. So in the end, the top level could maintain their standard and researcher suggest they could create standard code of conduct in their office, so at junior level, they could learn be more professional base on ethical behavior.

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Andres Dharma Nurhalim

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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Contact Name Andres Dharma Nurhalim

Contact Email andres@wym.ac.id

Phone +6287808688118

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Editorial Address Jalan Mangga Dua Raya No. 8 Blok 20-22 Jakarta Barat

Location Kota adm. jakarta pusat, Dki jakarta INDONESIA

Abstract

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Contact Name
Andres Dharma Nurhalim

Contact Email
andres@wym.ac.id

Phone
+6287808688118

Journal Mail Official
andres@wym.ac.id

Editorial Address
Jalan Mangga Dua Raya No. 8 Blok 20-22 Jakarta Barat

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA