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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 12 No 1 (2023): Edisi Februari" : 7 Documents clear
MODERASI GOOD CORPORATE GOVERNANCE PADA PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Rizka Indri Arfianti; Muttia Anggreini
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.912

Abstract

Nilai perusahaan salah satunya dapat dilihat dari harga saham suatu perusahaan. Tingginya harga saham dapat membuat investor tertarik dan percaya akan prospek suatu perusahaan. Cara investor menentukan pembelian saham perusahaan adalah dengan melihat kinerja perusahaan tersebut. Adapun kinerja suatu perusahaan akan baik jika ada tata kelola perusahaan yang baik pula di perusahaan tersebut. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan kebijakan dividen terhadap nilai perusahaan dengan dimoderasi oleh good corporate governance. Pengambilan sampel dilakukan dengan purposive sampling method dan diperoleh sampel sebanyak 57 data sampel. Pengujian yang dilakukan adalah uji kesamaan koefisien untuk mengetahui apakah pooling data dapat dilakukan, analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan menggunakan aplikasi SPSS 26. Kesimpulan pada penelitian ini menunjukkan bahwa profitabilitas dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. Sedangkan leverage tidak berpengaruh terhadap nilai perusahaan. Good corporate governance dapat memperkuat pengaruh profitabilitas terhadap nilai perusahaan. Tetapi, good corporate governance tidak cukup bukti memoderasi pengaruh leverage dan kebijakan dividen terhadap nilai perusahaan.
KEPUASAN KUALITAS PELAYANAN MEMEDIASI PENGARUH PENERAPAN E-FILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK : Studi Empiris Wajib Pajak Orang Pribadi di Kecamatan Cempaka Putih, Jakarta Tahun 2020 Veliska Florence; Sugi Suhartono
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.913

Abstract

Pajak merupakan salah satu sumber pendapatan negara terbesar yang diandalkan oleh Indonesia. Salah satu upaya untuk meningkatkan penerimaan perpajakan dengan meningkatkan kepatuhan wajib pajak. Layanan yang diberikan oleh Direktorat Jenderal Pajak adalah layanan pajak secara elektronik untuk memberikan kepuasan kepada wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh apakah layanan pajak secara elektronik yang diberikan berpengaruh terhadap tingkat kepatuhan wajib pajak dengan kepuasan kualitas pelayanan sebagai pemediasi. Sampel diambil dengan teknik non-probability sampling dengan metode judgement sampling dengan sampel sebanyak 100 responden. Teknik analisis data yang dilakukan adalah uji kualitas data, uji asumsi klasik, uji analisis regresi, dan uji sobel untuk mengetahui pengaruh variabel mediasi. Hasil penelitian menunjukkan bahwa penerapan e-Filling berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak, kepuasan kualitas pelayanan berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak, penerapan e-Filling berpengaruh positif dan signifikan terhadap kepuasan kualitas pelayanan, penerapan e-Filling berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak melalui kepuasan kualitas pelayanan.
PENGARUH PENGUNGKAPAN INFORMASI SEGMEN OPERASI TERHADAP KETEPATAN PERAMALAN LABA Hendra; Nunung Nuryani
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.918

Abstract

When businesses are so diversified, investors and investment analysts want more information about the details behind consolidated financial statements. In particular, they want the income statement, statement of financial position, and cash flow information on the individual segments that compose the total income figure. However, the rampant manipulation of financial statements, including manipulation of information on segment disclosures with the motive of distorting the performance of one segment for the benefit of another segment, has influenced analysts and investors in predicting company performance. Therefore, this study aims to examine the effect of operating segment information disclosure on earnings forecasting. In addition, this study also examines important determinants that affect the quality of segment information disclosure. Using the purposive sampling method, a sample of 74 companies in financial institutions listed on the Indonesia Stock Exchange was obtained for the 2015-2020 period. The results of this study indicate that the disclosure of operating segment information (based on business lines, geography, and segment reconciliation) does not prove to affect the accuracy of earnings forecasts. The results of this study also indicate that leverage, audit quality, firm size, and profitability are influential factors that determine the quality of segment information disclosure.
PENGARUH EXCHANGE RATE, MULTINATIONALITY, DAN LEVERAGE TERHADAP TRANSFER PRICING Divinia Mayzura; Prima Apriwenni
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.982

Abstract

Transfer pricing can be refered as a company step to determine the transfer price of a transaction by company. There are two forms of transactions in transfer pricing, inter-company and intra-company. The transaction itself can be done in one country, or multiple countries. Based on the purposive sampling method, the samples obtained were 11 companies during 3 years of observation bring the result of 33 observation data. Observation data collected from Manufacture company audited report and registered in Indonesia Stock Exchange. The analysis technique used multiple linear regression with pooling data, classic assumption test, F test, t test, and R2 test. The result from this research showed that the exchange rate variable has no influence to company decision for practicing transfer pricing. The variable multinationality has a negative influence on the company decision to transfer pricing. Thus, the leverage variable has positive influence toward the company decision to practice transfer pricing.
PEMANFAATAN INSENTIF PAJAK, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SAAT PANDEMI COVID-19 Valencia; Mulyani Mulyani
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.983

Abstract

Tax is one of the components of state revenue, and taxes play an important role in national development and government spending. But the public's compliance to carry out their tax obligations is still low, plus the current situation faced by the Covid-19 pandemic, which can be seen from the realization of tax revenues in 2020 of 89.25% of the target set. This study aims to prove the effect of the use of tax incentives, tax sanctions, and taxpayer awareness on taxpayer compliance. This study uses a questionnaire distributed to taxpayers who are MSMEs in Jambi City. Then the data will be processed using the SPSS 26 program to test the validity, reliability, classical assumption test, and hypothesis testing. The results of the research on the t statistic test have a sig value. The variable of the use of tax incentives is 0.043, the tax penalty is 0.000, and the awareness of the taxpayer is 0.286. The conclusion obtained from the results of this study is that the use of tax incentives and tax sanctions has a positive effect on taxpayer compliance during the Covid-19 pandemic, while taxpayer awareness has no effect on taxpayer compliance during the Covid-19 pandemic.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH, DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE Richie; Yustina Triyani
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.911

Abstract

This study aims to identify and examine the effect of firm size, leverage, sales growth, and firm age to tax avoidance on manufacturing company listed in Indonesia stock exchange for the period 2016 – 2018. Method of sampling used in this study is non-probability sampling with purposive sampling technique, and got 31 observation data. The data analysis technique used is: pooling test, classical assumption test, F, t and R2 test. The result of this study conclude that firm size and leverage have positive effect on tax avoidance, whereas sales growth and firm age hav negative effect on tax avoidance.
KUALITAS ASSURANCE STATEMENT ATAS SUSTAINABILITY REPORTS Akhmad Ardi; Carmel Meiden
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.1028

Abstract

The background is Sustainability report is one of the things that has attracted the attention of stakeholders recently because it is able to image company performance from three dimensions, namely the economic dimension, the environmental dimension, and the social dimension. The report is accompanied by an assurance statement by a globally recognized body or professional. Assurance statement or assurance engagement is a condition where a practitioner provides a conclusion on an information, which is designed to increase the trust of external information users. This study aims to determine the quality of state assurance in the sustainability report of companies in Indonesia. Using agency theory, legitimacy theory, stakeholder theory, assurance statement and ISAE 3000 & AA1000AS. The object of this study is a company listed on the Indonesia Stock Exchange (IDX) participants and winners of the Asia Sustainabilty Report Rating (ASRRAT) for the 2017-2021 period which publishes a complete and sequential sustainability report. The research design used is a descriptive study. The results of the analysis show that the quality of assurance statements in Indonesia, assurance statements issued by assurance providers for winning companies and participants of the Asia Sustainability Report Rating (ASRRAT) for the 2017-2021 period and the quality of assurance statements issued by assurance providers.

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