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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 148 Documents
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FAKTOR POTENSIAL YANG BERPENGARUH TERHADAP KECURANGAN LAPORAN KEUANGAN Chandra, Jessica Novilia; Mulyani
Jurnal Akuntansi Vol 13 No 1 (2024): 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.v13i1.1078

Abstract

This research aims to determine the influence of financial targets, financial stability, external pressure, institutional ownership, and ineffective monitoring on indications of the condition of financial reports in manufacturing companies in the food and beverage industry sector. The population in this study used manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange (BEI) during the 2019 - 2022 period. The sampling technique used purposive sampling technique and produced a sample of 40 companies. The data analysis techniques used are descriptive statistical analysis, pooling test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, customized r2, F test, and t test. Based on the research results, it shows that financial targets, financial stability, external pressure, institutional ownership and ineffective monitoring have no effect on the condition of financial statements.
BEBERAPA FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Nurcholis, Mafvaza Fitria; Triyani, Yustina
Jurnal Akuntansi Vol 13 No 1 (2024): 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.v13i1.1074

Abstract

Leverage is an alternative source of financing from outside the company which can offer advantages and disadvantages for the company. The purpose of This research is to analyze the impact of independent variables such as profitability, fixed tangible assets, liquidity, company size, and opportunities growth on company leverage. Trade-off theory is used in research. This is to explain the condition of the company's overall capital structure using debt. Profitability is the ability of a company to do to generate profits over a certain period at the level of sales, assets, and share capital certain. Tangible fixed assets are tangible assets with a useful life of more than one year. Liquidity is the degree to which an asset can be easily converted into money. Company size is a way to group the scale of a company seen from the size of the company. Growth opportunity is an opportunity future growth of a company. This research will use manufacturing companies that have been registered on the BEI (Indonesian Stock Exchange) for the 2019 period 2021 as an object. Based on the t test, the Sig value is obtained. for X1: 0.285, X2: 0.077, X3: 0.000, X4: 0.064, X5: 0.002. The coefficient results from the t test show the value of X1: 0.097, X2: 0.210, X3: -0.184, X4: -0.006, X5: 0.270. Results of the coefficient of determination for the research model shows a value of 0.501. The conclusions obtained in this research are it is not proven that profitability, tangible fixed assets, and company size have influence on leverage. There is evidence that liquidity has a negative effect on leverage and growth opportunities have a positive effect on leverage.
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN Siantari, Yessy Angelita; Noviyanti, Suzy
Jurnal Akuntansi Vol 13 No 2 (2024): 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.v13i2.1106

Abstract

Public accountants have vital responsible to ensure financial report quality by their competencies, skill and integrity so this study purposes is to understand effect auditor experience, independence and professional skepticism on fraud detection. This study was conducted in Central Java Accounting Office and collected data using questionnaire by 37 auditors. Data analysis technique is multiple linear regression and using SPSS Software. The result shows auditor experience, independence and professional skepticism positive significant on fraud detection and auditor independence is the most dominant variable. Research limitation is questionnaire could not portrait auditor behavior deeply so further study could combine questionnaire and interview.
PENGARUH PENERAPAN SISTEM E-FILING, SOSIALISASI PERPAJAKAN, DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA SETIABUDI DUA Atito, Muhammad; Masripah, Masripah
Jurnal Akuntansi Vol 13 No 2 (2024): 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.v13i2.1141

Abstract

This study aims to determine whether there is influence from the implementation of the e-filing system, tax socialization, and the level of trust in the government on individual taxpayer compliance at KPP Pratama Jakarta Setiabudi Dua. The research employs a quantitative approach, focusing on individual taxpayers registered and actively engaged with KPP Pratama Jakarta Setiabudi Dua. Employing probability sampling, 150 respondents constitute the sample. The gathered data undergoes analysis via the SEM-PLS method.The results of this study indicate that the implementation of the e-filing system and the level of trust in the government have a positive effect on individual taxpayer compliance at KPP Pratama Jakarta Setiabudi Dua. Meanwhile, tax socialization has no effect on individual taxpayer compliance at KPP Pratama Jakarta Setiabudi Dua.
PENGARUH ROA, ROE, DAN EPS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BEI PERIODE 2018-2022 Nugroho, Johannes; Pangaribuan, Leonard; Prastio, Wiwin
Jurnal Akuntansi Vol 13 No 2 (2024): 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.v13i2.1167

Abstract

Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) are profitability ratios used to determine the company's ability to generate profits in the current year and its prospects in the future. The purpose of this study was to determine the effect of Return on Asset (ROA), Return on Equity (ROE), and Earning Per Share (EPS) on the stock price of banking companies listed on the Indonesia Stock Exchange. The object of this research is banking companies listed on the Indonesia Stock Exchange for the period 2018-2022. Sampling was carried out using non-probability sampling technique with purposive sampling method. The total sample used was 33 companies and the observation unit was 165 data. The data analysis technique used is the regression coefficient similarity test, descriptive statistical analysis, classical assumption test, determination coefficient test, F test, and t test using the IBM SPSS Statistics 29 program. The results of this research show that return on assets and return on equity do not have a significant effect on the share prices of banking companies listed on the BEI for the 2018-2022 period, while earnings per share have a significant positive effect on the share prices of banking companies listed on the BEI for the 2018-2022 period.
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT JAPFA COMFEED INDONESIA TBK PERIODE 2021-2023 Setianingsih, Ria; Hidayah, Nurul; Najib, Muhammad Thoha Ainun
Jurnal Akuntansi Vol 13 No 2 (2024): 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.v13i2.1170

Abstract

Financial statements prepared by companies have an important role as a decision-making tool both internally and externally. Cash flow statements make an important contribution to financial statement users in interpreting the relationship between net profit and cash flow. In addition, the information presented in the cash flow statement is more accurate in reflecting the company's actual cash. Japfa Comfeed Indonesia Tbk, one of the companies that will be explained, is the largest and integrated company operating in the agri-food sector in Indonesia. The company's main business units are making animal feed, breeding chickens, processing poultry, and cultivating agriculture. This study uses quantitative data, data presented in the form of numbers. The results of this study show that the company's financial condition is not good. Because PT. Japfa Tbk "recorded sales of Rp. 11.76 trillion in the first quarter of 2023. The sales decreased by 3.22% compared to the same period last year of IDR 12.15 trillion. Based on JAPANFA's financial report released on Thursday (27/4), the decline in sales caused the commercial livestock segment to drop 3.69% to Rp 4.49 trillion. The processing segment of livestock products and consumer products decreased by 0.09% to Rp 1.84 trillion.
TANTANGAN DAN SOLUSI PENERAPAN SISTEM INFORMASI AKUNTANSI DI INDONESIA: SEBUAH ANALISIS TEMATIK Hilia Anriva, Della
Jurnal Akuntansi Vol 13 No 2 (2024): 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.v13i2.1182

Abstract

This research aims to investigate the benefits, obstacles and recommendations for implementing Accounting Information Systems (AIS) in Indonesia. The research method used is qualitative, with data sources from scientific documents such as journals and thematic analysis using NVivo 12 Plus software. This study outlines some of the critical benefits of AIS, including improved operational efficiency, data accuracy, transparency, decision support, and regulatory compliance. However, various barriers were also identified, such as limited technological infrastructure, changes in organizational culture and processes, data security, lack of management understanding and support, and implementation and training costs. Recommendations to overcome these barriers include increasing understanding and awareness of AIS, evaluating technology infrastructure, employee training, and collaboration with professional service providers. These findings highlight the need for better awareness of the benefits of AIS, improved technological infrastructure, employee training, and management support as critical factors in the successful implementation of AIS in Indonesia. Further research is recommended to conduct field studies through interviews and observations to gain deeper insight into the challenges and needs in implementing AIS in Indonesia.
APAKAH KEPEMILIKAN INSTITUSIONAL MEMILIKI PERAN MODERASI DALAM HUBUNGAN PENGHINDARAN PAJAK DAN RISIKO PERUSAHAAN? Al-Hazmi, Raldin Alif; Firmansyah, Amrie
Jurnal Akuntansi Vol 13 No 2 (2024): 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.v13i2.1205

Abstract

The practice of minimizing corporate tax payments may provide financial benefits to companies, but it also carries risks. As a result, taxation becomes a critical factor influencing corporate risk. This research explores how tax avoidance affects corporate risk, focusing on transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The study incorporates institutional ownership as a moderating factor. Data were gathered from financial reports and stock prices available on platforms such as the Indonesia Stock Exchange website (www.idx.co.id), companies' official websites, and www.finance.yahoo.com. Using purposive sampling, a total of 39 observations were analyzed. Multiple linear regression analysis on panel data indicates that tax avoidance does not significantly affect corporate risk. Furthermore, institutional ownership mitigates the positive effect of tax avoidance on corporate risk. This study contributes to the literature for financial statement users and investors and serves as a resource for investors and potential investors in conducting analyses for making investment decisions in the Indonesian capital market.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT PARE KABUPATEN KEDIRI JAWA TIMUR TAHUN 2024 Febriana, Lutfia Ariska; Zaman, Badrus; Kurniawan, Andy
Jurnal Akuntansi Vol 13 No 2 (2024): 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.v13i2.1206

Abstract

Motor vehicle tax is one of the main sources of regional income and this research aims to determine the factors that influence taxpayer compliance in making motor vehicle tax (PKB) payments at the Pare Samsat Office, Kediri Regency. The method used in this research is quantitative causality. The population used is all taxpayers registered at the Pare Samsat Office, Kediri Regency. The number of samples in this research was 100 respondents with sample determination using the probability sampling method and the technique used was simple random sampling. The data analysis technique used in this research is multiple linear regression analysis using the IBM SPSS Statistics version 23 program. The results of this research show that taxpayer awareness, tax service quality, and tax facilities influence motor vehicle taxpayer compliance. Meanwhile, taxpayer knowledge and tax sanctions have no effect on motor vehicle taxpayer compliance. Based on the results, the conclusion shows that the higher the level of taxpayer awareness, the better the quality of services and tax facilities provided can increase the ratio of taxpayer compliance with motor vehicle tax payments.
Pendeteksian Fraudulent Financial Reporting di Lingkungan BUMN: Perspektif Fraud Hexagon Theory Fransisca, Veronica; Suhartono, Sugi
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
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.v14i1.1254

Abstract

This study aims to analyze the influence of variables such as financial stability, financial targets, external pressure, ineffective monitoring, audit fees, change in director, change in auditor, total accruals, and CEO duality on the risk of fraudulent financial reporting in state-owned enterprises (SOEs). The study is grounded in agency theory, stakeholder theory, and the GONE theory. The research sample consists of 19 SOEs listed on the Indonesia Stock Exchange during the period 2017-2022, with a total of 114 observations. The sampling method used purposive sampling technique, and data analysis was conducted using logistic regression method with SPSS software version 27. The research findings that financial stability and financial targets have a significant positive impact on fraudulent financial reporting, while other variables do not have a significant influence.

Page 14 of 15 | Total Record : 148

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