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SALAM FADILLAH ALZAH
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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 154 Documents
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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.
TELAAH SISTEM PENGENDALIAN MANAJEMEN DALAM FAMILY BUSINESS Alfonsus Natanael; Andrea Secioria Dimitri; Muhammad Rifky Apriandi; Hanif Hanif
Jurnal Akuntansi Vol 11 No 1 (2022): 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.v11i1.876

Abstract

This study aims to examine the design of management control systems, in two business groups with different cultural backgrounds. The difference in cultural backgrounds is due to one of them from the company founders in the two companies who have different cultural life backgrounds, and in the end will be carried away by them in the formation of the organizational culture of each company. The research uses the literature study method by examining two research results, namely from the research of Efferin & Hartono (2015) on Management Control and leadership Styles in Family Business: An Indonesian Case Study and Hanif (2015) Management Control System Design: An Interpretive Ethnography. The results of the study strengthen the existence of contingency theory which states that companies will interact with their environment, with their ecosystems, and this will be seen in all aspects related to the management control system. The culture of society, in which the main actors from the founders to the managers of the company have lived, participate in coloring the organizational culture of the company, and in the end, in the design of the management control system.
PENGARUH INSENTIF PAJAK, TARIF PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN SELAMA MASA PANDEMI COVID-19 DI TAMBORA Selinda Agustine; Leonard Pangaribuan
Jurnal Akuntansi Vol 11 No 1 (2022): 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.v11i1.877

Abstract

Tax revenue is one of the sources of funds that can be used to finance national development. The Covid-19 pandemic has had an impact on decreasing consumption levels, weakening investment, and declining commodity prices which have caused taxpayer compliance not to be maximized. This study aims to examine the effect of tax incentives, tax rates, taxpayer awareness and tax sanctions on individual entrepreneur taxpayer compliance during the Covid-19 pandemic in Tambora. This research is a quantitative research and the data obtained is the result of distributing questionnaires in January 2022. Then it will be tested with descriptive analysis, classical assumption test, multiple linear regression and hypothesis testing using IBM SPSS Ver.25. The results of the t test in this study obtained the value of sig. 0.297 for the tax incentive variable (X₁), the value of sig. 0.317 for the variable tax rate (X₂), the value of sig. 0.011 for the taxpayer awareness variable (X₃) and sig. 0.0005 for the tax penalty variable (X₄). The conclusion obtained from the results of this study is that there is insufficient evidence that tax incentives and tax rates have a positive effect on individual entrepreneur taxpayer compliance during the Covid-19 pandemic, while there is sufficient evidence that taxpayer awareness and tax sanctions have a positive effect on individual entrepreneur taxpayer compliance during the Covid-19 pandemic.
INVESTASI DALAM ASET TAK BERWUJUD DAN NILAI PERUSAHAAN Andry; Nunung Nuryani
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
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.v11i2.878

Abstract

In making decisions and predicting the rate of return on investment, earnings are considered the most relevant financial information. However, the 2008 global economic crisis caused the relevance of the value of earnings to decline and could not be relied on in valuing companies, so investors sought other important information that was useful in making decisions, namely information about investment in intangible assets. Therefore, this study aims to examine the effect of investment in intangible assets on firm value. In addition, this study also examines the factors that influence the disclosure of investment in intangible assets in the manufacturing industry. By using purposive judgment sampling technique, samples obtained for model 1 were 69 samples of manufacturing companies, while samples for model 2 obtained an average of 30 sample companies. The data analysis technique used for hypothesis testing is multiple linear regression analysis. The results of this study indicate that the intangible asset investment variable is not proven to have a significant effect on stock prices. Only company size has a significant positive effect on the disclosure of intangible asset investments while Earnings per Share (EPS) and Leverage have no effect. The results of this study can be concluded that investors consider information about intangible asset investment as irrelevant in valuing company equity. In addition, company size has an important role in expressing investment in intangible assets.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Leny Septiani; Rizka Indri Arfianti
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
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.v11i2.879

Abstract

Timeliness of the submission of financial statements is the most important thing because the information contained in it is needed by the parties, especially investors. Timeliness of the submission of financial statements is necessary so as not to lose its relevance. Loss of relevance can make information less useful for decision making. However, in reality there are still public companies that are late in submitting their financial reports, one of which is the property and real estate sector. The purpose of this study was to analyze the effect of profitability, leverage, firm size and audit committee meeting frequencies on the timeliness of submitting financial statements. Financial Services Authority (OJK) Regulation No. 29 /POJK.04/2016 Article 7 states that the submission of the annual financial report to OJK is no later than the end of the fourth month (120 days) after the date of the annual financial report, and if it exceeds 120 days, it will be subject to sanctions, fines by PT Bursa Efe Indonesia. The object of research used is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2020. The results of the research using Wald's test show that the independent variables are profitability, solvency size of the company, and the number of audit committee meetings with a value of sig. one tail each of 0.095, 0.028, 0.021, 0.311 so that the first and fourth hypotheses are rejected. While the second and third variables show test results of 0.028 and 0.021 so that the second and third hypotheses are accepted. The conclusion of this study shows that solvency has a negative effect and firm size has a positive effect on the timeliness of submitting financial statements. Meanwhile, profitability and audit committee meetings have no effect on the timeliness of submitting financial reports.
PENGARUH STRUKTUR MODAL, LIKUIDITAS , UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA KEUANGAN Jane Jessica; Yustina Triyani
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
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.v11i2.891

Abstract

Financial Performance is an analysis conducted to see the extent to which a company has implemented by using financial implementation rules properly and correctly. One measure of a company's financial performance that is directly related to the company's goals in general is the profitability ratio using Return on Assets. The purpose of this study was to determine the effect of capital structure, liquidity, firm size and firm age on financial performance. The theory used in this study is agency theory. The object of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2020. Researchers conducted descriptive statistical tests, pooling test, classical assumption test, F test, t test, and coefficient of determination. The data analysis technique used is multiple linear regression analysis. The conclusion of this study is that there is not enough evidence that liquidity and firm size have a positive effect on financial performance. While the age of the company there is sufficient evidence of a positive effect on financial performance. There is not enough evidence of capital structure to have a negative effect on financial performance.
DETERMINAN NILAI PERUSAHAAN Tania Monica Mardji
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
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.v11i2.892

Abstract

This study aims to examine the effect of Leverage, Profitability, Firm Size, and Intellectual Capital on Firm Value. The population in this study are companies listed on the Non-Primary Consumer Goods Sector of the Indonesia Stock Exchange for the period 2017-2021. The sample obtained was selected through purposive sampling technique of 136 companies, so that 14 samples of companies were obtained over a period of 5 years, so that 70 observations were obtained. The analytical techniques processed using the IBM SPSS Statistics 25 application are descriptive statistical analysis, data pooling test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that Leverage, Profitability, and Firm Size each had a positive and insignificant effect on Firm Value, while Profitability had a positive and significant effect on Firm Value.

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