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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ini berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis di bidang Akuntansi dan Bisnis. Lingkup penelitian akuntansi antara lain dalam bidang: akuntansi keuangan, investasi dan pasar modal, perpajakan, auditing, akuntansi manajemen, sistem informasi akuntansi dan topik-topik lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 228 Documents
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PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN TERHADAP NIAT MENGGUNAKAN SISTEM E-FILING, E-BILLING, E-REGISTRATION DENGAN KEPERCAYAAN SEBAGAI INTERVENING Didi Didi; Ade Budi Setiawan; Atika Sari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1062

Abstract

Penelitian ini bermaksud untuk mengetahui pengaruh persepsi kegunaan dan persepsi kemudahan terhadap niat untuk menggunakan sistem e-filing, e-billing, dan e-registration serta untuk mengetahui pengaruh persepsi kegunaan dan persepsi kemudahan terhadap niat untuk menggunakan melalui kepercayaan sebagai variabel intervening pada KPP Pratama Jakarta Jatinegara. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada KPP Pratama Jakarta Jatinegara dengan jumlah responden sebanyak 63 wajib pajak. Terknik pengambilan sampel yang dipakai dengan peneliti yakni menggunakan teknik pengambilan sampel accidental sampling. Analisis data menggunakan bantuan Partial Least Square (PLS). Hasil penelitian ini menyatakan bahwasannya persepsi kegunaan, persepsi kemudahan, dan kepercayaan berpengaruh terhadap niat untuk menggunakan. Kepercayaan tidak dapat mengintervening pengaruh persepsi kegunaan terhadap niat untuk menggunakan sedangkan kepercayaan dapat mengintervening pengaruh persepsi kemudahan terhadap niat untuk menggunakan.
PROFITABILITAS, SALES GROWTH, LEVERAGE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK: BUKTI DARI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Mukhammad Fauzi; Deden Tarmidi; Yudhi Herliansyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.929

Abstract

The case of tax avoidance that occurs in Indonesia can show a form of weakness that occurs in the law, many companies do tax avoidance that causes losses to the state. This study aims to analyze and obtain empirical evidence on the effect of profitability, sales growth, leverage and company size on tax avoidance. The independent variables used in this study are profitability, sales growth, leverage and company size. The dependent variable used in this study is tax avoidance.The sample in this study consisted of 8 consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2021. With non-probability sampling techniques with purposive sampling type. The data used in this study is secondary obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The results of this study found the effect of profitability and leverage on tax avoidance, while sales growth and firm size had no significant effect. These results can be input for the tax authorities in analyzing taxpayers' tax avoidance from information on profitability and leverage.
LEVERAGE, PROFITABILITY DAN KINERJA KEUANGAN: BUKTI DARI PERUSAHAAN KONSTRUKSI Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1090

Abstract

Global economic conditions are experiencing a slowdown and the Covid-19 pandemic will have an impact on the construction sector in terms of project continuity and raw materials including a shift or relocation of the budget to focus on handling Covid-19. The purpose of this study to determine the effect of leverage and profitability partially and simultaneously on the company's financial performance. The research method is using secondary data, quantitative analysis. The finding are leverage and profitability have a partial effect on the company's financial performance, the results in the study of leverage have a negative effect and profitability have not significant effect. Leverage and profitability have a simultaneous effect on the company's  financial performance
KEPEMILIKAN TERKONSENTRASI DAN CORPORATE GOVERNANCE PADA AGRESIVITAS PAJAK : BUKTI DARI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Heni Yusnita; Warsih Ayu Wandira
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1025

Abstract

The main purpose of this study is to determine and analyze the effect of concentrated ownership, independent commissioners and partial audit quality on tax aggressiveness.This study uses secondary data originating from the BEI website using purposive sampling technique to select a research sample of 13 manufacturing sector companies in the Consumer Goods Industry Sector from 32 companies listed on the IDX in 2016-20120 The analytical method used is the multiple linear regression analysis method. Aggressiveness in this study was measured using ETR (Effective Tax Rate).The results of this study indicate that the variable ownership concentrated has no effect on tax aggressiveness. Independent Commissioner and audit quality have a significant positive effect on tax aggressiveness.
URGENSI AUDITOR SYARIAH PADA INDUSTRI KEUANGAN SYARIAH Ivahzada Marella Edgina
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1018

Abstract

Industri keuangan syariah telah mendapatkan pengakuan internasional sebagai bagian dari system keuangan global. Industri keuangan syariah telah berkembang pesat selama beberapa dekade terakhir. Untuk dapat menjaga eksistensi dan kepercayaan dari pengguna dan masyarakat umum, industi keuangan syariah harus mematuhi aturan syariah untuk memastikan kegiatan bisnis dan aktivitas perusahaan lainnya telah sesua dengan prinsip syariah. Oleh karena itu auditor syariah memainkan peran penting untuk menjaga trasparansi dan kepercayaan publik terhadap integritas industri keuangan islam sebagai Lembaga islam. Audit syariah memiliki kepentingan utama di industri keuangan syariah. Dengan adanya audit syariah di industri akan membuktikan bahwa industri tersebut berada dalam industri yang benar sesuai dengan ajaran islam.
Determinasi Audit Judgment : Kajian Empiris pada KAP Wilayah Jakarta Selatan Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1026

Abstract

This research was conducted to determine the partial or simultaneous effect of Auditor Expertise, Compliance Pressure and Independence on Audit Judgment at Public Accounting Firms in the South Jakarta Region. This research was conducted at the Public Accounting Firm (KAP) in the South Jakarta Region. The data analysis technique in this study is to use quantitative methods and use primary data. The data collection method used in this research is a survey method of Public Accounting Firms in the South Jakarta Region. The method of determining the sample of this study uses purposive sampling. 50 research respondents consist of Senior Auditors, Supervisors, Managers who work in Public Accounting Firms in the South Jakarta Region. This study was tested by multiple regression analysis using the SPSS program. The results showed that Auditor Expertise, Compliance Pressure and Independence either partially or simultaneously have a positive influence on Audit Judgment.
LAPORAN ARUS KAS, PRODUKTIVITAS KARYAWAN PADA KINERJA PERUSAHAAN : BUKTI DARI PERUSAHAAN FOOD AND BEVERAGE Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.1027

Abstract

This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance
Earnings Quality, Corporate Growth on Corporate Performance: Evidence from Consumption Good on Indonesian Stock Exchange Indrayati Indrayati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.973

Abstract

The purpose of this study is to empirically examine the effect of earnings quality and firm growth on corporate performance. Earnings quality is proxied by discretional accruals, earnings persistence, while corporate growth is proxied by asset growth and profit growth and corporate performance is represented by the returns on equity and assets. This research method uses secondary data with a population of companies with a sample of consumer companies that are listed on the Indonesian stock exchange, namely food, beverage, cigarette and pharmaceutical companies as many as 138 companies for the years 2019-2021. Data collection with documentation and data processing with t test, f test, and coefficient of determination test for multiple linear regression utilizing the traditional assumption test. The results of the partial study (t) show that discretionary accruals, earnings persistence, asset growth and profit growth have a significant effect on corporate performance which is proxied by return on equity and return on assets, joint test (f) shows a significant effect and r square shows influence of 61.28%. The findings show that there is a significant effect of discretionary accruals, earnings persistence, assets growth and earnings growth on corporate performance (ROE and ROA).

Page 23 of 23 | Total Record : 228

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