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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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PENGARUH MOTIVASI WAJIB PAJAK DAN PERSEPSI KORUPSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Stefanie; Amelia Sandra
Jurnal Akuntansi Vol 9 No 2 (2020): 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.v9i2.764

Abstract

The current condition tax compliance in Indonesia has not yet reached maximum results, as seen from the number of tax reports up to July 2019, equivalent to 67.2% of the 18.3 million registered taxpayers. Awareness data shows that only 11% are registered as taxpayers, only 5% report tax returns, and only 0.1% pay taxes. This is caused by the problem of lack of motivation and poor perception about tax money. This study aims to partially determine whether there is an influence of taxpayer motivation and perception of corruption on taxpayer awareness, is there influence of taxpayer motivation, perception of corruption and taxpayer awareness of taxpayer compliance, and whether taxpayer awareness is able to mediate taxpayer motivation and perception of corruption towards taxpayer compliance. This study uses the SPSS 25 program, so the method used is Non-Probability Sampling that is the sample chosen based on the researchers' judgment. The results of this study partially there is an influence of taxpayer motivation on awareness and compliance with positive direction, there is no effect of perception of corruption on awareness and compliance with negative and positive directions, there is influence of awareness of compliance with positive direction, and awareness of being unable to mediate the influence of taxpayer motivation and perception of corruption on compliance. Keywords: Motivation of Taxpayers, Corruption Perception, Taxpayer Awareness, Taxpayer Compliance. References: Agustiningsih, W. (2016). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Yogyakarta. Nominal, V(4). Arismayani, I. N. L., & dkk. (2017). Pengaruh Modernisasi Sistem Administrasi Perpajakan, Motivasi Wajib Pajak, dan Tingkat Kepercayaan pada Pemerintah dan Hukum Terhadap Kepatuhan Wajib pajak. E-Journal S1 Ak Universitas Pendidikan Ganesha, Vol. 8(No. 2), 1–11. https://doi.org/10.1088/0741-3335/44/5A/327 Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Dipenogoro. Gunawan, Ce. (2018). MAHIR MENGUASAI SPSS (Mudah Mengolah Data Dengan IBM SPSS Statistic 25). Yogyakarta: DEEPUBLISH. Khasanah, S. N., & Novi Y., A. (2016). Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta Tahun 2013. Jurnal Profita, 8, 1–13. Machali, Dr. Imam. (2015). STATISTIK ITU MUDAH Menggunakan SPSS sebagai Alat Bantu Statistik. Yogyakarta: Lembaga Ladang Kata. Maryati, E. (2014). Pengaruh Sanksi Pajak, Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak (Studi Wilayah Kantor Pelayanan Pajak Pratama Bintan). 1–19. Pajak, T. E. P. D. J. (2016). Kesadaran Pajak. Putri, K. J., & Setiawan, P. E. (2017). Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan Dan Pemahaman Perpajakan, Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak. Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan Dan Pemahaman Perpajakan, Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak, 6(3), 136–148. Safitri, D., & Tambun, S. (2017). Pengaruh Kesadaran Wajib Pajak dan Persepsi Korupsi Pajak Terhadap Kepatuhan Wajib Pajak dengan Kepercayaan Masyarakat Sebagai Variabel Moderating. Journal of Chemical Information and Modeling, 2(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004 Santoso, Singgih. (2018). Menguasai Statistik dengan SPSS 25. Jakarta: PT Elex Media Komputindo. Sasongko, Warso (2017). Korupsi. Yogyakarta: RELASI INTI MEDIA. Sekaran, Uma dan Bougie, Roger. (2017). Metode Penelitian untuk Bisnis Edisi 6-Buku 2. Jakarta: Salemba Empat. Setiyani, N. M., & dkk. (2018). Pengaruh Motivasi Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening (Pada Kantor Pelayanan Pajak Pratama Di Kota Semarang). Journal Of Accounting, 1–18. Sitorus, R. R., & Fauziyati, I. (2016). Pengaruh Lingkungan Kerja dan Motivasi Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variable Intervening. Media Akuntansi Perpajakan, 1(2), 74–85. ­Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta Purnomo, Rochmat Aldy. (2016). Analisis Statistik Ekonomi dan Bisnis Dengan SPSS. Ponorogo: CV. WADE Group. Wibisono, A. F., & Kusuma N, Y. C. (2017). Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 4(2), 169–180. https://doi.org/10.32477/jrm.v4i2.257 Widiastuti, D., & dkk. (2013). Pengaruh Sosialisasi, Motibasi, dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Pengusaha Kena Pajak di Kantor Pelayanan Pajak Pratama Malang Utara). Journal Perpajakan, 1–9. Wilda, F. (2015). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Padang. 1–22. and Social Science, Vol. 2, No. 10, p. 38–46.
ANALISIS KAUSALITAS STRATEGI DIVERSIFIKASI DAN KINERJA PERUSAHAAN Novita; Mulyani Mulyani
Jurnal Akuntansi Vol 9 No 2 (2020): 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.v9i2.765

Abstract

Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performance’s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance. Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments. References: Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215–230. Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155. Berger, P. G., & Ofek, E. (1995). Diversification’s effect on firm value. Journal of Financial Economics, 37(1), 39–65. Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education. Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firm : managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360. Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009–2011. Jurnal Akuntansi, 4(1). Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1–9. Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1. Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078–1087. Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1–25. Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434–459. Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara. Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198–2207.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TAX AVOIDANCE Jesselin Vemberain; Yustina Triyani
Jurnal Akuntansi Vol 10 No 1 (2021): 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.v10i1.785

Abstract

Tax avoidance is a scheme that aims to minimize the tax burden by taking advantage of loopholes in the tax provisions of a country. Tax avoidance is a practice carried out by individual and corporate taxpayers to reduce the tax burden that must be paid without violating the applicable tax laws. This study aims to analyze the effect of profitability, firm size, leverage and institutional ownership on tax avoidance. This study uses the basic theory : agency theory and compliance theory. The object of the research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during the 2016-2019 period. Researchers conducted descriptive statistical tests, coefficient similarity test (pooling), classical assumption test, multiple linear analysis, and hypothesis testing. The conclusion is that there is sufficient evidence that profitability and firm size have a negative effect on tax avoidance, while there is insufficient evidence that leverage has a positive effect on tax avoidance, and there is not sufficient evidence that institutional ownership has a negative effect on tax avoidance. Key word : profitability, firm size, leverage, institutional ownership,  tax avoidance References: Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22, 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17 Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi, 26, 1992–2019. https://doi.org/10.24843/eja.2019.v26.i03.p12 Dewanti, I. G. A. D. C., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 28, 377. https://doi.org/10.24843/eja.2019.v28.i01.p15 Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 830–859. https://doi.org/10.24843/EJA.2017.v21.i02.p01 Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613. Ekonomi Bung Hatta. (2020). Ukuran Perusahaan (Pengertian, Jenis, Kriteria dan Indikator). https://ekonomi.bunghatta.ac.id/index.php/id/artikel/811-ukuran-perusahaan-pengertian-jenis-kriteria-dan-indikator diakses tanggal 12 Januari 2021 Fiandri, K. A., & Muid, D. (2017). Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Mediasi Padaperusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesiatahun 2011 – 2014. Diponegoro Journal of Accounting, 6(2), 31–43. Fitria, G. N. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif Dan Size Terhadap Tax Avoidance. Jurnal Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(3), 94–104. http://publikasi.mercubuana.ac.id/index.php/profita/article/view/4315 Gitman, L. J., & Zutter, C. J. (2012). Principles of Managerial Finance, Thirteenth Edition. England : Pearson Education Limited. Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 19–26. https://doi.org/10.36226/jrmb.v3i1.82 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X Kushariadi, B., & Putra, R. N. (2018). Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance. Journal of Islamic Finance and Accounting, 1(2), 1-18. https://doi.org/10.22515/jifa.v1i2.1401 Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349 Pitaloka, S., & Merkusiwati, N. K. L. A. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi, 27, 1202-1230. https://doi.org/10.24843/eja.2019.v27.i02.p14 Prasetyo, I., & Pramuka, B. A. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Proporsi Dewan Komisaris Independen terhadap Manajemen Laba. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 20(2), 1–15. https://doi.org/10.32616/jbr.v1i2.64 Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh Komisaris Independen, Leverage, Size dan Capital Intensity Ratio pada Tax Avoidance (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2014). E-Jurnal Akuntansi Universitas Udayana, 17(1), 690–714. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22025 Putri, A. A., & Lawita, N. F. (2019). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. Jurnal Akuntansi & Ekonomika, 9(1), 68–75. https://doi.org/10.32795/widyaakuntansi.v1i1.249 Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1-11. https://doi.org/10.23917/dayasaing.v19i1.5100 Rahayu, S. K. (2017). Perpajakan (Konsep dan Aspek Formal). Bandung : Rekaya Sains. Riyanto, B. (2013). Dasar-Dasar Pembelanjaan Perusahaan. BPFE. Sintyawati, N. L. A., & Dewi, M. R. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Leverage Terhadap Biaya Keagenan Pada Perusahaan Manufaktur. E-Jurnal Manajemen Universitas Udayana, 7(2), 993-1020. https://doi.org/10.24843/EJMUNUD.2018.v7.i02.p16. Tahar, A., & Rachman, A. K. (2014). Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Investasi, 15(1), 56–67. Tebiono, J. N., & Sukanda, I. B. N. (2019). Faktor-Faktor yang mempengaruhi Tax Avoidance pada Perusahaan Manufaktur yang terdaftar Di BEI. Jurnal Bisnis Dan Akuntansi, 21(1), 121–130. http://jurnaltsm.id/index.php/JBA Utari, N. K. Y. U., & Supadmi, N. L. (2017). Pengaruh Corporate Governance, Profitabilitas Dan Koneksi Politik Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2202–2230. Yudea. (2018). Pengaruh Mekanisme Corporate Governance, Ukuran Perusahan, dan Leverage Terhadap Tax Avoidance. Jurnal Reviu Akuntansi Dan Keuangan, 21(2), 115–124. Zain, M. (2005). Manajemen Perpajakan. Jakarta : Salemba Empat.
ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PT. WASKITA KARYA (PERSERO) TBK DAN YTL CORPORATION BERHAD TAHUN 2018 BERDASARKAN GRI STANDARDS Yenny Christine; Carmel Meiden
Jurnal Akuntansi Vol 10 No 1 (2021): 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.v10i1.794

Abstract

PT Waskita Karya (Persero) Tbk and YTL Corporation Berhad which are in construction sub-industry. In submitting the Sustainability Report that have been published by the two construction companies, GRI Standards to see how far the level of compliance of PT Waskita Karya (Persero) Tbk and YTL Corporation Berhad in including the contents of the sustainability report. This study uses descriptive analysis including Data Collection, Data Recording, Data Analysis and Interpretation. Based on the study and result, that the level of compliance of the general disclosure of sustainability reports from PT Waskita Karya (Persero) Tbk is 84%, which is included in the well applied category. Meanwhile, YTL Corporation Berhad shows a compliance rate of 66%, which is included in the partially applied category. Furthermore, the level of compliance of the disclosure of material topics from PT Waskita Karya (Persero) Tbk is 51% which is included in the partially applied category. Meanwhile, YTL Corporation Berhad level of compliance is is 75% which is included in the partially applied category. Keywords: Sustainability report, level of compliance, economic, environmetal, social, GRI Standards References: Astuti, Feliana, and Wika Harisa Putri. 2019. “Studi Komparasi Kualitas Pengungkapan Laporan Keberlanjutan Perusahaan Konstruksi Dalam Dan Luar Negeri.” 1(40):34–46. doi: 10.20885/ncaf.vol1.art4. Elkington, John. 1997. Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Fahriza, Romi. 2014. “Tingkat Pengungkapan Sustainability Report ( Studi Pada Perusahaan High Profile Di BEI Tahun 2009 – 2013 ).” Freeman, R. Edward. 1984. Strategic Management: A Stakeholder Approach. Frynas, Jedrzej George. 2009. Beyond Corporate Social Responsibility: Oil Multinationals and Social Challenges. GRI. 2016. “GRI 101: Fundamental 2016.” GSBB 1(1):30. Gudono. 2012. Open Library - Teori Organisasi -2/E. Harymawan, Iman, Mohammad Nasih, Melinda Cahyaning Ratri, Soeprajitno, Raden Roro Widya Ningtyas, and Rohami Shafie. 2020. “Sentiment Analysis Trend on Sustainability Reporting in Indonesia: Evidence from Construction Industry by Iman Harymawan, Mohammad Nasih, Melinda Cahyaning Ratri, Raden Roro Widya Ningtyas Soeprajitno, Rohami Shafie.”. Jensen, Michael C., and William H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3(4):305–60. Jogiyanto, H. .. 2000. Teori Portofolio Dan Analisis Investasi. Edisi 2. BPFE-UGM. Kharima, Bella Putri, and Lies Zulfiati. 2020. “Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan (Analisis Lintas Negara Di Indonesia, Malaysia Dan Singapura)/The Influence Of Sustainability Report Disclosure On Firm Value (Cross-Coutry Analysis In Indonesia, Malaysia And Singapor.” Kozlowski, Anika, Cory Searcy, and Michal Bardecki. 2015. “Corporate Sustainability Reporting in the Apparel Industry an Analysis of Indicators Disclosed.” International Journal of Productivity and Performance Management 64(3):377–97. Laan, Sandra Van Der. 2009. “The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘ Solicited ’ Disclosures.” Australlasian Business and Finance Journal 3(4):15–30. Lindawati, Ang Swat Lin, and Marsella Eka Puspita. 2015. “Corporate Social Responsibility: Implikasi Stakeholder Dan Legitimacy Gap Dalam Peningkatan Kinerja Perusahaan.” Jurnal Akuntansi Multiparadigma 157–74. Manisa, Dea Eka, and F. Defung. 2017. “Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia.” Forum Ekonomi 19(2):174. Muhammad Khafid, Niswah Baroroh, and Tusyanah. 2019. Sustainability Report Tinjauan Teoritis Dan Riset. Nazir, Moh. 2014. Metode Penelitian. Nugroho, Nickochione Antony. 2019. “Analisis Pengungkapan Laporan Keberlanjutan Berdasarkan Topik Spesifik GRI Standards Pada Perusahaan Sektor Konstruksi Tahun 2017 Dan 2018.” (1789). Pertiwi, Faradina Berlian. 2019. “Analisis Komparatif Pengungkapan Laporan Keberlanjutan PT Aneka Tambang Dan PT Indo TambangRaya Megah Tahun 2018 Berdasarkan Global Reporting Initiative (GRI) Standards.” Suwardjono. 2014. Teori Akuntansi Perekayasaan Pelaporan Keuangan Edisi 3. Syahputra, Doni, Herlina Helmy, and Erly Mulyani. 2019. “Analisis Pengungkapan Lingkungan Berdasarkan Global Reporting Initiatives(GRI) G4 (Studi Kasus Pada PT Bukit Asam (Persero) Tbk Dan PT Indo Tambangraya Megah Tbk Tahun 2016-2017).” Jurnal Eksplorasi Akuntansi 678–93. Wirjono, Endang Raino, Universitas Atma, Jaya Yogyakarta, Agus Budi Raharjono, Universitas Atma, and Jaya Yogyakarta. 2019. “Implementasi Aktivitas Kualitas Lingkungan.” 31(1):22–47.
PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSIONAL, DAN KEPUTUSAN PENDANAAN TERHADAP KINERJA KEUANGAN DENGAN METODE PIOTROSKI F-SCORE David Halim; Sugi Suhartono
Jurnal Akuntansi Vol 10 No 1 (2021): 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.v10i1.795

Abstract

Financial performance is an achievement achieved by a company that can be seen through financial statements. Financial statements can be used as a control, a source of financial information and a representation of the company's performance. The results of financial statement analysis with various sizes of financial ratios can be used as material for evaluating company performance This study aims to determine the effect of family ownership, institutional ownership, and funding decisions on financial performance as measured by the Piotroski F-Score method. The number of samples in this study were 360 companies from the manufacturing sector with sub-sector basic and chemical industry, various industrial sectors and consumer goods listed on the Indonesia Stock Exchange during the period 2017 - 2019. The results of this study indicate that the data can be pooled for 3 years, all classical assumption tests are met and the results of the regression test show that family ownership > 0.05, institutional ownership and funding decisions < 0.05. So it can be concluded that there is not enough evidence of family ownership to have a positive effect on financial performance. Meanwhile, there is sufficient evidence that institutional ownership and funding decisions have a negative effect on financial performance. Keywords: family ownership, institutional ownership, funding decisions, financial performance and Piotroski F-Score. References: Agatha, B. R., Nurlaela, S., & Samrotun, Y. C. (2020). Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage. E-Jurnal Akuntansi, Vol. 30 No. 7, 1811. Aprianingsih, A., & Yushita, A. N. (2016). Pengaruh Penerapan Good Corporate Governance, Struktur Kepemilikan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan. Jurnal Profita, Vol. 4 No. 5, 1–16. Cooper, D., & Schindler, P. (2013). Business Research Methods: 12th Edition. McGraw-Hill Higher Education. Dewi, L. S., & Abundanti, N. (2019). Pengaruh Profitabilitas, Likuiditas, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. E-Jurnal Manajemen Universitas Udayana, Vol. 8 No. 10, 6099. Dewi, M. M., & Sulasmiyati, S. (2016). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan profitabilitas Terhadap Leverage (Studi pada Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia Tahun 2013-2016). Jurnal Administrasi Bisnis (JAB), Vol. 55 No. 1, 27–37. Fadillah, A. R. (2017). Analisis Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan Yang Terdaftar Di Lq45. Jurnal Akuntansi, Vol. 12 No. 1, 37–52. Fama, E. F., & Jensen, M. C. (1983). Separation Of Ownership And Control. Corporate Governance: Values, Ethics and Leadership, 163–188. Finda Yovita dan Juniarti. (2017). Struktur Kepemilikan Keluarga dan Kinerja Perusahaan pada Sektor Aneka Industri. Business Accounting Review, Vol. 5 No. 2, 445–456. Ghozali, I. (2016). Aplikasi analisis Multivariete dengan program IBM SPSS 23 (edisi 8). Cetakan Ke VIII. Semarang: Badan Penerbit Universitas Diponegoro, 96. Haryono, S. A., Fitriany, F., & Fatima, E. (2017). Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, Vol. 14 No. 2, 119–141. Jensen, M. C., & Meckling, W. H. (2019). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Corporate Governance: Values, Ethics and Leadership, 4, 77–132. Kristianti, I. P. (2018). Analisis Pengaruh Struktur Modal. Jurnal UST JOGJA, Vol. 2 No. 1, 56–68. Kusumadewi, A., & Zulhaimi, H. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris, Komite Audit dan Kualitas Audit Terhadap Kinerja Keuangan Perusahaan. Forum Keuangan Dan Bisnis ( FKBI ) VII 2019 Forum Keuangan Dan Bisnis Indonesia ( FKBI ), Vol. 5, 241–256. Latifah, S. W., & Luhur, M. B. (2017). Peran Komisaris Independen Dan Komite Audit Dalam Meningkatkan Kinerja Keuangan Perusahaan Wholesale Dan Retail Trade Di Indonesia. Jurnal Akuntansi Dan Bisnis, Vol. 17, 13–18. Leatemia, E. M., Mangantar, M., Rogi, M. H., Ekonomi, F., Manajemen, J., & Ratulangi, U. S. (2019). Pengaruh Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Textile Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, Vol. 7 No. 3, 4339–4348. Lestari, P. (2020). Pengaruh Likuiditas, Der, Firm Size, Dan Asset Turnover Terhadap Kinerja Keuangan. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, Vol. 4 No. 1, 1. Marpa, N. (2012). Perusahaan keluarga sukses atau mati. Tangerang: Penerbit Cergas Media. Mathova, A., Perdana, H. D., & Rahmawati, I. P. (2017). Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, Vol. 2 No. 1, 73. McConnell, J. J., & Servaes, H. (1990). Additional Evidence On Equity Ownership And Corporate Value. Journal of Financial Economics, Vol. 27 No. 2, 595–612. McGee, T. (2013). Perspectives on family-owned businesses: Governance and succession planning. 1–20. Delloite Growth Enterprise Services Myers, S. C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, Vol. 13 No. 2, 187–221. Piotroski, J. D. (2000). Discussion of Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers. Journal of Accounting Research, 38, 43. Pound, J. (1988). Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics, Vol. 20 (C), 237–265. PrincewaterhouseCoopers Indonesia (PwC). (2014). Survey Bisnis Keluarga 2014. November 2014, November, 1–35. Rahma, A. (2014). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Keputusan Pendanaan Dan Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2012). Vol. 23 No. 2, 45–69. Sari, R. (2020). Pengaruh Kepemilikan Asing Dan Leverage Terhadap Kinerja Keuangan. Balance : Jurnal Akuntansi Dan Bisnis, Vol. 5 No. 1, 64. Susanti, L. D., & Juniarti. (2017). Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Perusahaan Property dan Real Estate. Business Accounting Review, Vol. 5 No. 2, 709–720. Susanto, A. B., Susanto, P., Wijanarko, H., & Mertosono, S. (2007). The Jakarta consulting group on family business. Jakarta: The Jakarta Consulting Group. Wianta Efendi, A. F., & Adi Wibowo, S. S. (2017). Pengaruh Debt To Equity Ratio (Der) Dan Debt To Asset Ratio (Dar) Terhadap Kinerja Perusahaan Di Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Journal of Applied Managerial Accounting, Vol. 1 No. 2, 157–163. Wild.Subramanyam. (2010). Analisis Laporan Keuangan, Financial Statement Analysis. Analisis Laporan Keuangan, Financial Statement Analysis, Edisi Ke Sepuluh: Salemba Empat, Jakarta, Vol. 4 No. 2, 265–276. Yudha, D. P., & Singapurwoko, A. (2017). The Effect Of Family And Internal Control On Family Firm Performance: Evidence From Indonesia Stock Exchange (IDX). Journal of Business and Retail Management Research, Vol. 11 No. 4, 68–75.
MAKNA AKUNTANSI PERTANGGUNGJAWABAN YANG MELAMPAUI Hanif Hanif
Jurnal Akuntansi Vol 10 No 1 (2021): 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.v10i1.796

Abstract

The concept of responsibility accounting accompanies the concept of responsibility center which means that any authority given to a manager over a business unit must be accounted for by that authority, especially the authority in achieving financial targets, both revenue and expenses. The concept of responsibility center and responsibility accounting are management tools to ensure that the entrusted manager truly upholds the trust by exercising the given authority and must dare to take responsibility for that authority in the future. This concept also emphasizes that a manager cannot be held responsible by his superiors for more than the authority given to him. More than that, this concept aims not to let in the management of the organization, managers throw responsibilities at each other or "scapegoat" others to escape the responsibilities of the work unit they lead. One of the functions of accounting is a tool for financial accountability, indeed the study of responsibility accounting is part of the realm of management accounting, but in a broader sense, the financial accountability of public companies can also be called "public accountability accounting". In this section, the irony occurs, accounting as a financial accountability tool sometimes "slips" into a manipulation tool. However, research at the level of society-based economy practice seems to show that the light of responsibility accounting remains illuminating and can even be referred to as “beyond responsibility accounting", because accountability accounting is not only interpreted as a material aspect, not limited to accountability to interested parties but accountability is related to religious values, namely, all things in this world will be accounted for in the future to God. Keywords: responsibility accounting, responsibility center, authority, responsibility, trust, religiosity References: Anthony, Robert N., and V. G. (2007). Management Control Systems (12th ed.). Boston: McGraw-Hill/Irwin. Arief Suadi (1997), Sistem Pengendalian Manajemen Yogyakarta, BPFE Burrel, Gibson, Gareth Morgan (1994), Sociological Paradigms and Organizational Analysis, England Ashgate Publishing Limited. Blocher, E. J., Stout, D. E., Juras, P. E., & Cokins, G. (2013). Cost Management: A Stategic Emphasis (7th ed.). Mc Graw Hill. Chaniago, Hasril (2019).Kisah Hidup Haji Bustamam:Pendiri Restoran Sederhana. Yayasan Pustaka Obor Indonesia, 2019 Hanif. (2015a). Introducing Mato Based Profit-Sharing Accounting and its Synergy with Cooperative and Sharia. Procedia - Social and Behavioral Sciences, 211, 1223–1230. https://doi.org/http://dx.doi.org/10.1016/j.sbspro.2015.11.163 Hanif.(2015b). Management Control System Design: An Interpretive Ethnography. Procedia - Social and Behavioral Sciences, 211, 119–126. https://doi.org/10.1016/j.sbspro.2015.11.018 Hanif . (2015c). Pencarian Makna Dibalik Akuntansi Kewirausahaan Berbasis Kearifan Lokal. Jurnal Akuntansi Hanif. (2017). (Re)Konstruksi Akuntansi Keuangan Bagi Hasil Sistem Mato. Akuntansi Multiparadigma, 8(2), 1–15. Retrieved from http://jamal.ub.ac.id/index.php/jamal/article/view/505 Hanif, Ludigdo, U., Rahman, A. F., & Baridwan, Z. (2013). Memaknai Corporate Governance Berbasis Kearifan Lokal. In Seminar Nasional Akuntansi (SNA) (Vol. 16, pp. 4813–4835). Manado, Indonesia: Ikatan Akuntan Indonesia. Hanif, Ludigdo, U., Rahman, A. F., & Baridwan, Z. (2015). Akuntansi Bagi-Hasil Sistem Mato:Etnografi Bisnis Restoran Padang. Jakarta: Mitra Wacana Media. Hanif, H., Rakhman, A., & Nurkholis, M. (2019). Building a Concept of Entrepreneurial Control, 8(4), 1198–1206. https://doi.org/10.18421/TEM84-13 Hanif, H., Rakhman, A., & Nurkholis, M. (2019). Building a Concept of Entrepreneurial Control, 8(4), 1198–1206. https://doi.org/10.18421/TEM84-13 Hanif, H., Rakhman, A., & Nurkholis, M. (2018). New Productivity Concept Based on Local Wisdom: Lessons from Indonesia. J. Mgt. Mkt. Review, 3(3), 96-103. Hanif, H., Rakhman, A., & Nurkholis, M., Pirzada, Kashan. (2019b). Intellectual capital: extended VAIC model and building of a new HCE concept: the case of Padang Restaurant Indonesia. African Journal of Hospitality, Tourism and Leisure Hansen, D. R., & Mowen, M. M. (2005). Management Accounting (7th ed.). Singapore: Thomson South-Western. Hilton, R. (2008). Managerial Accounting: Creating Value in a Dynamic Business Environment (7th ed.). Boston: McGraw-Hill/Irwin. Retrieved from 978-007-126555-3MHID 007-126555-4 Jensen, M., C., & Meckling, W. (1976). Theory o f the firm: Managerial behavior, agency cost a nd ownership structure, Journal of Finance Economic 3:305-360, di -download dari http://www.nhh.no/for/courses/spring/eco420/jensen-meckling-76.pdf Kamayanti, Ari (2016). Metode Penelitian Kualitatif Akuntansi Pengantar Religius Keilmuan. Yayasan Rumah Peneleh Kaplan, Robert S, Norton, David P. (2001). The Strategy Focused Organization How Balanced Scorecard Companies Thrive in The New Business Environtment. Boston, Massachusetts: Harvard Business School Press.
OPINI AUDIT GOING CONCERN: FAKTOR-FAKTOR YANG MEMENGARUHI Dewi Retnosari; Prima Apriwenni
Jurnal Akuntansi Vol 10 No 1 (2021): 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.v10i1.797

Abstract

Going Concerned is one of the considerations seen by investors before making an investment. Going concern audit opinion is an audit opinion issued by the auditor to determine whether the entity can maintain its life within a certain period of time. The object of research used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 - 2020. The sample of this study consisted of 44 companies so that the observation data obtained 132 data. The sampling technique used the purposive sampling method. The data analysis method used is the descriptive statistical test, classical assumption test of normality, multicollinearity, autocorrelation, regression model feasibility test, overall model fit test, coefficient of determination test, logistic regression model test, partial model significance test, and simultaneous test with SPSS application. version 25. The conclusion of this study shows that the profitability ratio has a negative effect on going-concern audit opinion. While the ratio of liquidity and solvency has no effect ongoing concern audit opinion. Keywords: Profitability, Liquidity, Solvency, Audit Opinion, Going Concern. References: Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Edisi 9.Semarang: Badan Penerbit Universitas Diponnegoro. Hery. (2015). Analisis Laporan Keuangan: Pendekatan Rasio Keuangan. Yogyakarta : CAPS (Center for Academic Publishing Service). Ikatan Akuntan Indonesia. (2011). PSA 29 Seksi 508: Laporan Auditor Independen Atas Laporan Keuangan. 29, 1–23. Indriyani (Akademi Maritim Nusantara), & Pandasari, T. (Universitas M. P. (2019). Pengaruh Current Ratio Dan Return On Asset (ROA) Terhadap Opini Audit Going Concern Perusahaan Pelayaran Yang Go Publik Periode 2012-2016. Jurnal Manajemen Dan Bisnis media ekonomi, XIX(1), 182–189. Institut Akuntan Publik Indonesia. (2011). PSA No. 30 SA Seksi 341. Standar Profesional Akuntan Publik, 30, 2. Investasi.kontan (2018), Ini yang jadi penyebab Turba alam manunggal (TRUB) didelisting, https://investasi.kontan.co.id/news/ini-yang-jadi-penyebab truba-alam-manunggal-trub-didelisting Irwanto, F., & Tanusdjaja, H. (2020). Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Opini Audit Terkait Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2017). Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 298–307. Jensen, Michael C. dan W.H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure, Journal of Financial Economics 3. Hal 305-360. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada. Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor dan Disclossure terhadap pemberian Opini Audit Going Concern (Studi Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Anindya. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 76–85. Mutsanna, H., & Sukirno, S. (2020). Faktor Determinan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Nominal: Barometer Riset Akuntansi Dan Manajemen, 9(2), 112–131. Petronela, T. A. (2004). Pertimbangan going concern perusahaan dalam pemberian opini audit. Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya, 1(1996), 46–55. Rahmadona, S., Sukartini, & Djefris, D. (2019). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Akuntansi Dan Manajemen, 14(1), 15–42. Rahman, M. A., & Ahmad, H. (2018). Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern. Jurnal Akuntansi, 1(2), 44–55. Riyadi, T. (2019). Analisis Pengaruh Rasio Profitabilitas, Likuiditas, Solvabilitas dan Arus Kas Terhadap Opini Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Jurnal Renaissance, 4(1), 465–478. Sahamok,net (2018), Saham delisting 2018 di BEI, akses 21 Januari 2020, Sartono, Agus. 2010. Menejemen Keuangan Teori dan Aplikasi. Edisi 4. BPFE Yogyakarta Spence, M., 1973. Job market signaling. Quarterly Journal of Economics, 87: 355-374 Wijaya, S., Dewi, K., Monica, M., Tendatio, C., Sitepu, W. R. B., & Dinarianti, R. (2019). Pengaruh Audit Committee, Audit Quality, Solvability, dan Sales Growth terhadap Going Concern Audit Opinion pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 17–38.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR INDUSTRI MAKANAN DAN MINUMAN DI BEI PERIODE 2017-2019 Clara Mulia
Jurnal Akuntansi Vol 10 No 1 (2021): 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.v10i1.799

Abstract

This study aims to test empirically the factors that affecting.the firm’s.performance. The object of the research is a manufacturing company food and beverage industry listed on.Indonesia Stock.Exchange for the.period 2017 – 2019. The sampling uses purposive sampling methods with predefined criteria. Overall sample was 18 companies and 54 observational data. Data.analysis technique performed is multiple.linear regression. The result obtained in this.study there is enough evidence that the independent.board of.commissioners variables have a significant positive effect while the audit committee and the size of company have a significant negative.effect.on financial.performance.The results of this study are expected to be useful for users of the company’s..financial statement and investors .in. making final decisions and this study can contribute to future research. Keywords: Firm performance, Independent Board of Commisioners, Audit Committee, Size of Company. References: Effendi, M. A. (2017). The Power of Good Corporate Governance. Erawati, T., & Wahyuni, F. (2019). Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia ( Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 ). 1(2), 129–137. Gunawan, I. ., Darmawan, N. A. ., & Purnamawati, I. G. . (2015). No Title. Jurnal Akuntansi Program S1 Universitas Pendidikan Genesha, 3. Hery. (2017). Kajian Riset Akuntansi (A. Pramono, ed.). PT. Grasindo. Kasih, A. P. (2014). Pengaruh Good Corporate Governance. Lestari, W. D., & Yulianawati, I. (2012). Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan ( Studi Pada Perusahaan Manufaktur Yang Terdaftar BEI Tahun 2011 - 2012). 127–135. Nofitasari, N. (2015). Pengaruh good corporate governance dan kinerja perusahaan terhadap nilai perusahaan (studi pada badan usaha milik negara yang terdaftar di bursa efek indonesia tahun 2010 - 2013). Jurnal Administrasi Bisnis, 25, 108–117. Novitasari, D. P. (2016). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan. 106–119. Purwani, T. (2001). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan. Rahmawati, I. A., Rikumahu, B., & Dillak, V. J. (2017). Pengaruh Dewan Direksi, Dewan Komisaris, Komite Audit dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan. 2(2), 54–70. Sarafina, S., & Saifi, M. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Nilai Perusahaan ( Studi pada Badan Usaha Milik Negara ( BUMN ) yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015 ). 50(3), 108–117. Scott, W. R. (2015). Financial Accounting Theory (7th ed.). Ula, F., Sochib, & Ermawati, E. (2018). Pengaruh Ukuran Perusahaan Dan Stuktur Kepemilikan Publik Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI. Progress Conference Vol. 1, No. 1, 1(1), 861–869.
FAKTOR DETERMINAN KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA Tri Cahyo Utomo Wirawan; Ari Hadi Prasetyo
Jurnal Akuntansi Vol 10 No 2 (2021): 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.v10i2.800

Abstract

The probability of an auditor found and reported a mistatement or an error due to fraud that occurs in a client's accounting system in perform the task called as audit quality. This study aims to determine the effect of competency, independency, professionalism, audit tenure and audit delay on audit quality. The research object consist of auditors who work in an active Public Accounting Firm (KAP) located in the DKI Jakarta area. The sampling technique used purposive sampling technique, obtained 85 auditor respondents from 12 active Public Accounting Firms listed in the KAP database published by the Ministry of Finance of the Republic of Indonesia in the DKI Jakarta area. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test and hypothesis testing using SPSS Statistics 22. The results of the study conclude that there is sufficient evidence that the variables of competency, independency, professionalism and audit tenure have significant positive effect on audit quality. On the other hand, there is not enough evidence that the audit delay variable has a significant negative effect on audit quality. Keywords: Competency, Independency, Professionalism, Audit Tenure, Audit Delay, Audit Quality. References: Ade Nahdiatul Hasanah, M. S. P. (2018). Pengaruh Ukuran Perusahaan, Audit Tenure Terhadap Kualitas Audit. Jurnal Akuntansi, 5(1), 11–21. Retrieved from https://akuntabilitasuinjkt.wordpress.com/tag/audit-tenure/ Agoes, S. (2018). Auditing (Edisi 5; E. S. Suharsi, Ed.). Jakarta Selatan: Salemba Empat. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services (Edisi 16). London: Pearson Education. Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 275–292. Bustami, A. (2013). Pengaruh Independensi, Akuntabilitas Dan Profesionalisme Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). 66(2012), 1–168. CNN. (2019). Kemenkeu Beberkan Tiga Kelalaian Auditor Garuda Indonesia. Retrieved November20, 2020, from CNN Indonesia website https://www.cnnindonesia.com/ekonomi/20190628124946-92-407304/kemenkeu-beberkan-tiga- kelalaian-auditor-garuda-indonesia Committee, A. F. A. S. (2000). SEC Auditor Independence Requirements. AAA Financial Accounting Standards Committee. Accounting Horizons, 15(4), 373–386. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis, Edisi 12. Jakarta: Salemba Empat. DeAngelo, L. E. (1981). Auditor size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. Duff, A. (2004). Dimensions of Audit Quality (First; A. Rowe, Ed.). Great Britian: The Institute of Chartered Accountants of Scotland CA. futri, S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, Dan Kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi, 8(1), 41–58. Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Universitas Diponegoro. Gunawan, L. D. (2012). Pengaruh Tingkat Independensi, Kompetensi, Obyektifitas, dan Integritas Auditor terhadap Kualitas Audit yang Dihasilkan Kantor Akuntan Publik di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 44–48. Retrieved from http://journal.wima.ac.id/index.php/JIMA/article/view/245%5Cnhttp://jurnal.wima.ac.id/index.p hp/JIMA/article/view/245 Hall, R. H. (1968). Professionalization and bureaucratization. American Sociological Review, 92–104. Herianti, E., & Suryani, A. (2016). Pengaruh Kualitas Auditor , Audit Delay dan Audit Tenure Terhadap Kualitas Audit Perbankan yang Terdaftar di BEI Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 416–425. Herry. (2017). Auditing Dan Asurans (Adipramono, Ed.). Jakarta: PT Grasindo. IAI. (2011). SA Seksi 220. Standar Auditing, (01), 1–3. Idris, M. (2011). Pengaruh Profesionalisme, Karakteristik Personal Auditor Dan Batasan Waktu Audit Terhadap Kualitas Audit. E-Jurnal Akuntansi, 1–131. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(10), 305–360. Kurniawan, S. L. (2019). Pengaruh Independensi, Pengalaman Audit, Etika Auditor, Komitmen Auditor dan Time Budget Pressure Terhadap Kualitas Audit (KAP Solo dan Yogyakarta ). 1–20. Messier, W. F., Glover, S. M., & Prawitt, D. F. (2017). Auditing & Assurance Services. New York: McGraw Hill Education. Pertiwi, N., & Agusti, R. (2013). 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PENGARUH PILIHAN METODE NILAI WAJAR PROPERTI INVESTASI TERHADAP NILAI PERUSAHAAN REAL ESTATE Stefanus Angelo; Nunung Nuryani
Jurnal Akuntansi Vol 10 No 2 (2021): 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.v10i2.801

Abstract

IAS 40 (adopted in PSAK 13, 2012) about investment properties allowing companies to choose the method of measuring their investment properties, namely the cost method and the fair value method. Side that oppose fair value method argue that fair value is unreliable and costly. The purpose of this study, therefore, is to examine the relevance of the fair value accounting choice method and determinants that affect of fair value accounting choice method for investment property. This research is using secondary data observation technique which acquired from annual financial reports for real estate, manufacturing, and trading sector companies listed on the Indonesia Stock Exchange during the 2012-2016 period. By using judgment sampling method, the research sample tested were 48 companies (19 real estate companies, 15 manufacturing companies, and 14 trading companies). The results of this research shows that fair value accounting choice method has a positive significant on firm value. In that case shows that fair value accounting choice have a value relevance so it can help investor to make a investment decision. For determinants of fair value accounting choice, that firm size variables has significant positive and leverage significant negatively with determinants of fair value accounting choice while big four has no effect on determinants of fair value accounting choice. Keywords: Value relevance, Investment property, Firm size, Leverage, Big four. References: Acaranupong, K. (2017). Accounting practices and value relevance of investment property: Evidence from firms listed on the stock exchange of Thailand. Asian Journal of Business and Accounting, 10(2), 1–41. Ahmad, F. B., & Mohammad, A. (2015). The Effect of Fair Value Accounting on Jordanian Investment Properties. International Journal of Financial Research, 6(4), 99–113. Al-Khadash, H. A., & Ahmad, K. (2014). The Effects of the Fair Value Option under IAS 40 on the Volatility of Earnings. Journal of Applied Finance & Banking, 4(5), 95–113. Al-khadash, H., & Abdullatif, M. (2009). Consequences of fair value accounting for financial instruments in the developing countries: the case of banking sector in Jordan. Jordan Journal of Business Administration, 5(4). Alhusaini, W., & Mostafa, E. (2016). Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40 Walid Alhusaini and Mostafa Elshamy *, 6(2), 100–117. Barth, M. E. (2000). Valuation-based accounting research: Implications for financial reporting and opportunities for future research. Accounting and Finance, 40(1), 7–31. Beisland, L. A. (2009). A Review of the Value Relevance Literature. The Open Business Journal, 2(1), 7–27. Carroll, T., Linsmeier, T., & Petroni, K. (2003). The Reliability of Fair Value versusHistorical Cost Information: Evidence from Closed-End Mutual Funds. Journal of Accounting, Auditing & Finance, 18(1), 1. Chen, K. L., Road, S. S., & Tsang, D. (2013). Earnings management , firm location , and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market. Christensen, H. B., & Nikolaev, V. V. (2009). Who uses fair value accounting for non-financial assets after IFRS adoption. SSRN Working Paper, (9), 1–46. DeAngelo, L. E. (1981). AUDITOR SIZE AND AUDIT QUALITY. Journal of Accounting and Economics, 3(May), 183–199. Farahmita, A., & Siregar, S. V. (2014). FAKTOR-FAKTOR YANG MEMPENGARUHI KEMUNGKINAN PERUSAHAAN MEMILIH METODE NILAI WAJAR UNTUK PROPERTI INVESTASI. Simposium Nasional Akuntansi XVII, 1–21. FASB. (1980). Statement of Financial Accounting Concepts No. 2 - Qualitative Characteristics of Accounting Information. FASB Concepts Statements, (2), 0. Ferri, M. G., & Jones, W. H. (1979). Determinants of financial structure: A new methodological approach. American Finance Association, 34(3), 631–644. Hendriksen, E. S., & Breda, M. F. Van. (2001). Accounting Theory. Irwin Profesional Publishing. Jabar, A., & Mohamed, A. (2015). The practices of fair value reporting on investment property in Malaysia, (August). Muller, K. A., Riedl, E. J., & Sellhorn, T. (2008). Causes and Consequences of Choosing Historical Cost versus Fair Value, 1–49. Muller, K., Riedl, E. J., & Sellhorn, T. (2008). Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry, (June 2014), Working Paper 1-43. Quagli, A., & Avallone, F. (2010). Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry. European Accounting Review, 19(3), 461–493. Souza, F. Ê. A. de, Botinha, R. A., Silva, P. R., & Lemes, S. (2015). Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies. Revista Contabilidade & Finanças, 26(68), 154–166. Subramanyam, K. R. (2014). Financial Statement Analysis (11th ed.). McGraw-Hill. Tan, M. Z., Mohamat Sabri Hassan, & Embong, Z. (2014). Value Relevance of Investment Properties’ Fair Value and Board Characteristics in Malaysian Real Estate Investment Trusts. Asian Journal of Accounting and Governance, 5, 1–13. Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2013). Financial Accounting (IFRS). John Wiley & Sons, Inc. Wooten, T. C. (2003). Research About Audit Quality. The CPA Journal.

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