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Jurnal Akuntansi Bisnis Pelita Bangsa LPPM Universitas Pelita Bangsa Gd.B Universitas Pelita Bangsa Lt.2, Jl. Inspeksi Kalimalang, Tegal Danas,Cikarang Bekasi
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Jurnal Akuntansi Bisnis Pelita Bangsa
Published by Universitas Pelita Bangsa
ISSN : 25280813     EISSN : 27742695     DOI : https://doi.org/10.37366/akubis
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi Bisnis Pelita Bangsa adalah jurnal yang diterbitkan oleh LPPM Universitas Pelita Bangsa bekerjasama dengan Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Ilmu Sosial Universitas Pelita Bangsa. Jurnal Akuntansi Bisnis Pelita Bangsa diterbitkan dalam rangka mempublikasi hasil penelitian dalam lingkup ilmu Ekonomi khususnya akuntansi dan manajemen keuangan. Jurnal Akuntansi Bisnis Pelita Bangsa terbita 6 (enam) bulanan atau setahun dua kali yaitu setiap Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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The Impact of Pentagon's Fraud Elements on Predicting Financial Report Fraud Yansyahid , Dzikrie; Indrastuti, Dewi Kurnia
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.792

Abstract

The present study aims to investigate the impact of fraudulent components within the Pentagon on its ability to predict the occurrence of financial report fraud. This research employs several independent variables, including financial targets, external pressure, liquidity, nature of the industry, audit opinion, proportion of independent commissioners, and a number of CEO photos, while the dependent variable is fraudulent financial reporting. This investigation employed data pertaining to manufacturing enterprises that were listed on the Indonesia Stock Exchange during the period spanning from 2018 to 2020. In this study, a total of 104 companies were sampled and a purposive sampling method was utilized to obtain 310 data points. The present investigation utilized a statistical tool known as multiple regression analysis. The findings of the present investigation demonstrate that both the financial target variables and the types of industries significantly adversely impact the occurrence of fraudulent financial reporting. Notably, the factors of external pressure, liquidity, audit opinion, the ratio of independent commissioners, and the quantity of CEO images appear to bear no influence on fraudulent financial reporting. Keywords: Fraud Pentagon, Fraudulent Financial Reporting, Financial Target
Determinasi Faktor-Faktor Mempengaruhi Keputusan Investasi Investor Pemula Dengan Dimoderasi Risk Tolerance Dasril, Yuki Dwi Darma; Nugraha, Nugraha; Purnamasari, Imas
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.852

Abstract

Tidak sedikit investor menemukan menemukan kegagalan dalam berinvestasi, apalagi investor pemula. Permasalahan ini kemungkinan bermula dari pengambilan keputusan investasi yang dilakukan oleh investor serta peran faktor pemicu yang dominan yang menyebabkan investor membuat keputusan berdasarkan tindakan yang tidak rasional. Tujuan penelitian ini dilakukan adalah mencari pemicu terjadinya kekeliruan Pengambilan Keputusan Investasi, menjelaskan dan menganalisis apakah Bias Emosional dan Overconvidance memiliki peran penting dalam proses pengambilan keputusan investasi. Selain itu, penelitian ini juga bertujuan untuk mengetahui peran Risk Tolerance dalam memediasi hubungan Bias Emosional dan Overconvidance terhadap Keputusan Investasi. Objek penelitian adalah Investor Pemula yang sampelnya adalah mahasiswa Universitas Pelita Bangsa dengan menggunakan Purposive Sampling, menggunakan analisis data Structural Equation Model (SEM) menggunakan Smart-PLS. kesimpulan yang bisa diambil adalah, Bias Emosional tidak berpengaruh kepada Keputusan Investasi, sedangkan Overconfidance berpengaruh kepada Keputusan Investasi. Kemudian bias Emosional dan Overconvidance berpengaruh kepada Risk Tolerance, dan Risk Tolerance berpengaruh kepada Keputusan Investasi. Terakhir, Risk Tolerance berperan memediasi hubungan antara Bias Emosional dengan Keputusan Investasi maupun hubungan Overconvidance dengan Keputusan Investasi.
A Mediating Rule of Leverage and devident Policy to Firm Value Ichsan, Mulyati; Fauziah, Layla; Mulyanto, Heru
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1091

Abstract

Riset ini bertujuan untuk menganalisis dampak finansial leverage dan kebijakan dividen pada nilai perusahaan yang akan dimediasi dengan profitabilitas. Nilai perusahaan memiliki signifikansi yang penting karena menjadi variabel yang dipertimbangkan oleh investor dalam mengalokasikan modalnya. Penggunaan leverage yang tinggi memberikan imbas pada nilai perusahaan. Riset ini dilakukan terhadap perusahaan yang terhimpun didalam indeks LQ 45 yang tercatat di Bursa Efek Indonesia dari tahun 2018 – 2022. Sampel pada riset ini menerapkan teknik purpose sampling. Data yang diperoleh menggunakan data sekunder dari informasi keuangan yang terdapat pada website Bursa Efek Indonesia di www.idx.co.id . Desain yang diterapkan pada riset ini adalah kuantitatif dan data analisis statistik pada riset ini diuji melalui analisis Structural Equation Modelling (SEM) menggunakan SmartPLS .Hasil riset ini menunjukan bahwa leverage memiliki dampak positif yang signifikan pada profitabilitas dan leverage memiliki dampak negatif signifikan pada nilai perusahaan sedangkan kebijakan dividen tidak berdampak pada profitabilitas dan kebijakan dividen memiliki dampak positif yang signifikan pada nilai perusahaan. Profitabilitas berdampak positif yang signifikan pada nilai perusahaan. Profitabilitas dapat menghubungkan imbas leverage pada nilai perusahaan dan profitabilitas tidak dapat menghubungkan dampak kebijakan dividen pada nilai perusahaan.
Dampak Jumlah Pengusaha Kena Pajak (PKP) dan Faktor Makro Ekonomi terhadap Penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Cikarang Selatan Asiah, Neng; Yahya, Adibah; Fuadi, Agus; Khasanah, A'an Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1101

Abstract

This research aims to determine the factors influencing value-added tax (PPN) revenue, which includes the number of taxable entrepreneurs (PKP) and macroeconomic factors measured through inflation and the exchange rate of the Indonesian rupiah. The data sample used in this study consists of monthly reports from 2019 to 2021. Hypothesis testing was conducted using multiple regression, and the research results indicate that simultaneously, the number of PKP, inflation, and the exchange rate have a significant influence on PPN revenue. However, when observed individually, only the inflation variable positively affects PPN revenue. On the other hand, the number of PKP and the exchange rate do not significantly impact PPN revenue. The variables of the number of PKP, inflation, and the exchange rate can collectively explain 38.1% of the variance in value-added tax revenue.
Penerapan Internet Banking Dan Mobile Banking Pada Kinerja Keuangan Bank Umum Konvensional Di Indonesia Erra Fazira; Hapsari, Dian Indriana
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1189

Abstract

This study aims to determine the effect of internet banking and mobile banking on the financial performance of conventional commercial banks on the IDX in 2018-2021. This research uses descriptive verification method. The use of multiple linear regression in data processing. Data was collected through non-participant observation methods by taking data in the form of financial reports on the IDX. Patially, only mobile banking has a significant effect on banking financial performance. Simultaneously, the two independent variables have a significant influence on banking financial performance
Model Penentuan Bond Yield dengan Faktor Internal dan Eksternal Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Dasman, Sunita; Widiastuti, Widiastuti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1088

Abstract

Bondholders expect bond yields in their investments in bond instruments. This study aims to analyze the company's internal factors which include liquidity, profitability and leverage on bond yields in manufacturing companies that issue bonds in the period 2018-2021. Purposive sampling method was used in this study and obtained 12 manufacturing companies during the study period. Multiple linear regression was used to obtain the impact of internal and external factors on bond yields. The increase in the company's liquidity and profitability indicates a decrease in bond yields. Meanwhile, the increase in leverage indicates an increase in bond yields. Increased leverage can increase bond yields. External factors do not show an impact on bond yield.
Pengaruh Tax Compliance Pelaporan Surat Pemberitahuan Terhutang (Spt) Tahunan Pegawai Di Lingkungan Universitas Musamus Dengan Sosialisasi Sebagai Variabel Moderasi Epin, Maria Natalia Wainip; Allo, Cici Girik
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1232

Abstract

The aim of this research is to analyze tax compliance reporting of outstanding notification letters (SPT) of employees at Musamus University with socialization as a moderating variable. The data collection method uses a questionnaire. This research uses 100 employee taxpayers as a sample selected using a random sampling method. The analysis technique in this research uses Partical Least Square (PLS). Based on the results of data analysis carried out using Partical Least Square (PLS), it was found that the e-filing variable (SPT reporting) had a significant effect on the tax compliance value, while the tax compliance variable was reporting outstanding notification letters (SPT) for employees at Musamus University with socialization as The moderating variable is unable to moderate the relationship between tax socialization and tax compliance with employee SPT reporting. It is hoped that the results of this research can contribute academically and practically.
Penyebab Fraud Dalam Laporan Keuangan Merupakan Kesalahan Individu atau Budaya Organisasi Stevanus Gatot Supriyadi; Eko Wahyudi Antoro
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1315

Abstract

ABSTRACT The purpose of this research is to find out whether company culture or personal characteristics play a role in employee fraud. This research chooses a quantitative descriptive approach because the unit of analysis to be studied will be presented in quantitative data, which will then be explained descriptively regarding the relationship between variables. This quantitative descriptive method is used to test data, facts, theories and empirical research and is then described and discussed thoroughly. The first stage is preparation, which means preparing primary and secondary data, which includes literature, journals or other documents. The second stage is verification and content analysis of the collected materials. The findings of this investigation indicate that different elements do have an influence on fraud. Additionally, OC has little or no impact on fraud. This shows how individual preferences and actions shape organizational culture. Fraud prevention involves reducing the likelihood of fraud by establishing effective control systems, minimizing collaboration, offering communication channels for reporting fraud, outlining the consequences of committing fraud, and conducting proactive checks. Keywords: Fraud; Individual factors; Organizational culture Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah budaya perusahaan atau karakteristik pribadi mempunyai peran dalam penipuan karyawan. Penelitian ini memilih pendekatan deskriptif kuantitatif karena unit analisis yang akan dipelajari akan disajikan dalam data kuantitatif, yang kemudian akan dijelaskan secara deskriptif mengenai hubungan antar variabel. Metode deskriptif kuantitatif ini digunakan untuk menguji data, fakta, teori, dan penelitian empiris dan kemudian dideskripsikan dan dibahas secara menyeluruh. Tahap pertama adalah persiapan, yang berarti mempersiapkan data primer dan sekunder, yang mencakup literatur, jurnal, atau dokumen lainnya. Tahap kedua adalah verifikasi dan analisis isi dari bahan yang dikumpulkan. Temuan investigasi ini menunjukkan bahwa elemen-elemen berbeda memang mempunyai pengaruh terhadap penipuan. Selain itu, OC mempunyai dampak yang kecil atau tidak sama sekali terhadap penipuan. Hal ini menunjukkan bagaimana preferensi dan tindakan individu membentuk budaya organisasi. Pencegahan penipuan melibatkan penurunan kemungkinan penipuan dengan membangun sistem pengendalian yang efektif, meminimalkan kolaborasi, menawarkan saluran komunikasi untuk melaporkan penipuan, menguraikan konsekuensi melakukan penipuan, dan melakukan pemeriksaan proaktif. Kata Kunci: Fraud; Faktor individu; Budaya organisasi
Dinamika Ukuran Perusahaan dan Rasio Keuangan dalam Mengontrol Agresivitas Pajak Asiah, Neng; Sabaruddinsah; Ayu, Sekar
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1538

Abstract

This study aims to determine the effect of profitability, liquidity, leverage and company size on tax aggressiveness, defined as a company's willingness to exploit the tax code to its advantage. The research employs a quantitative methodology, utilising secondary data in the form of annual financial reports. The population is comprised of food and beverage sector industrial companies listed on the Indonesia Stock Exchange for the period spanning 2020-2022. The research methodology employed in this study is descriptive quantitative, utilising descriptive statistical data analysis, classical assumption testing, panel data regression, MRA testing, hypothesis testing and determination coefficient testing. The results demonstrated that there is no significant correlation between profitability and tax aggressiveness. Conversely, a positive and statistically significant correlation was observed between leverage and tax aggressiveness. The moderating effect of company size on the relationship between profitability, leverage and tax aggressiveness cannot be established.
Tingkat Pemahaman Pajak, Penerapan E-Filing Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Selama Masa Pandemi Dengan Peran Lingkungan Sebagai Variabel Moderasi Purba, Jamian; Wulandari, Dian Sulistyorini; Widyaningsih, Winda
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1578

Abstract

ABSTRACT This study examines the effect of tax comprehension level, e-filing implementation, and tax penalties on individual taxpayer compliance with the role of the environment as a moderating variable. The population used in this study comprises taxpayers who understand the process of reporting and paying taxes. The data consists of 100 respondents collected through a questionnaire using partial least squares (PLS) data analysis. Based on statistical tests, the results show that the tax comprehension level does not have a significant effect on individual taxpayer compliance. The implementation of e-filing has a significant effect on individual taxpayer compliance. Tax penalties do not have an effect on individual taxpayer compliance. The role of the environment has a significant effect on individual taxpayer compliance. The tax comprehension level on individual taxpayer compliance, when moderated by the role of the environment, does not have a significant effect. The implementation of e-Filing on individual taxpayer compliance, when moderated by the role of the environment, has a significant effect. Tax penalties on individual taxpayer compliance, when moderated by the role of the environment, have a significant effect.

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