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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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Tax Avoidance through Transfer Pricing: How Foreign Ownership Moderates the Effects Oktaviano, Benny; Wulandari, Dian; Masitoh, Siti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2160

Abstract

This study investigates the impact of transfer pricing on tax avoidance and explores how foreign ownership moderates this relationship. The objective is to understand whether transfer pricing strategies lead to increased tax avoidance and how foreign ownership influences this effect. Using panel least squares regression, the results show a significant positive relationship between transfer pricing and tax avoidance, with foreign ownership amplifying this effect. Firms with higher foreign ownership tend to leverage transfer pricing strategies more effectively to minimize tax liabilities. These findings align with existing literature on multinational corporations' tax strategies and suggest the need for stricter regulatory frameworks to mitigate aggressive tax avoidance. The study's limitations include a narrow sample and time frame, with recommendations for future research to expand the scope and examine additional moderating factors.
Management Turnover and Auditor Switching: The Moderating Effect of Financial Distress Muslim, Ahmad Bukhori; Wulandari, Dian; Alisa, Novianti; Widiastuti, Widiastuti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2174

Abstract

This study examines the effect of management turnover on auditor switching, with financial distress as a moderating variable. The research employs panel least squares regression on a sample of firms, analyzing the direct and interaction effects between management turnover and financial distress. The findings reveal that management turnover has a significant positive effect on auditor switching, and this relationship is further strengthened when financial distress is present. The moderating role of financial distress highlights its importance in amplifying the likelihood of auditor switching during leadership transitions. The study concludes that organizations experiencing both management turnover and financial distress are more prone to auditor changes, underscoring the interplay between leadership dynamics and financial conditions. Limitations related to sample scope and reliance on secondary data are acknowledged, and future research is encouraged to explore broader contexts and incorporate additional variables such as corporate governance and regulatory influences.
Trust and Transparency: Auditor Independence and Financial Statement Integrity through the Lens of Business Ethics Dajtnicka, Erlina Widayanti; Salsabila Helwani, Zahwa; Wulandari, Dian
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2183

Abstract

Auditor independence and business ethics are critical to ensuring the integrity of financial statements, which underpins stakeholder trust in financial reporting. This study investigates the impact of auditor independence on financial statement integrity and examines the moderating role of business ethics. Using panel data regression, the research analyzed data from 150 publicly listed companies in Indonesia between 2019 and 2022. The results reveal that auditor independence has a significant positive effect on financial statement integrity, and business ethics independently enhances financial reporting quality. However, the moderating effect of business ethics on the relationship between auditor independence and financial statement integrity was not statistically significant. These findings highlight the complementary but independent roles of auditor independence and business ethics. The study underscores the importance of fostering both regulatory compliance and ethical organizational climates to ensure transparent and reliable financial reporting. Limitations and suggestions for future research are discussed.
Increase Purchasing Decision With Social Media Marketing and Corporate Social Responsbility (Case Study at Product TDRIVE PT Asuransi Tugu Pratama Indonesia) Rangga, Yongky; Agung, Novan Ridho
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2193

Abstract

This research aims to determine the influence of the relationship between Social Media Marketing and Corporate Social Responsibility on Purchasing Decisions with Brand Image as an intervening variable and Brand Trust as a moderating variable. The type of research used in this research is descriptive quantitative research. The population in this study were users of PT Asuransi Tugu Pratama Indonesia's Tdrive product. The sampling technique used was purposive sampling. The number of samples in this study was 270 samples. The data analysis method in this research is using Structural Equation Modeling (SEM) with SmartPLS 4. The results of the research show that Social media marketing has no effect on purchasing decisions, Corporate social responsibility has a positive and significant effect on purchasing decisions, Social media marketing has a positive and significant effect on brand image, corporate social responsibility has a positive and significant effect on brand image, brand image has a positive and significant effect on purchasing decisions, and brand image is able to mediate the relationship between corporate social responsibility on purchasing decisions and brand trust is not able to moderate the relationship between social media marketing and decisions. purchase.
Technology Acceptance Model dalam Mendorong Intention to use pada Sistem Informasi Akuntansi Tikaromah, Oom; Nurjanah, Nurjanah; Yahya, Adibah; Hidayat, Taufik
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2278

Abstract

This study aims to analyse the factors that influence the intention to use the Accounting Information System (AIS) in Indonesian construction companies using the Technology Acceptance Model (TAM). The research method used is quantitative involving 47 respondents who are employees involved in financial records. Data were collected through a questionnaire that measured perceptions of ease of use, usefulness, and attitudes towards the use of AIS. The results of the analysis show that perceived ease of use and attitude towards using have a positive and significant effect on intention to use, while perceived usefulness does not show a significant effect. These findings indicate that ease of use and positive attitude towards technology are key factors in encouraging the intention to use AIS. This research provides insights for companies in designing more effective technology adoption strategies, focusing on improving ease of use and developing positive attitudes among employees.
Pengaruh Tingkat Keberterimaan UMKM Terhadap Layanan Peer to Peer Lending Menggunakan Technology Acceptanse Model (TAM) Maduri, Puja; Sartika, Dewi
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.1872

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana proses tingkat keberterimaan layanan fintech peer to peer lending kepada para pelaku UMKM sub sektor Kuliner di Kecamatan Kertapati dengan menggunakan Technology Acceptance Model (TAM). Metode yang digunakan adalah metode kuantitatif dengan data primer melalui kuesioner secara online terhadap 95 responden. Teknik analisis data menggunakan SEMPLS dengan bantuan tool SmartPLS versi 3. Hasil penelitian ini menunjukkan bahwa perceived ease of use dan information quality berpengaruh positif terhadap trust, trust berpengaruh positif terhadap attitude toward using, dan attitude toward using berpengaruh positif terhadap interest in user. Sedangkan perceived usefulness berpengaruh negatif terhadap trust UMKM dalam memilih peer to peer lending sebagai sumber alternatif pendanaan.
Pengaruh Financial Distress, Risiko Litigasi, Tax Incentives terhadap Accounting Prudence dengan Firm Size sebagai Variabel Moderasi Putri, Jesika; Abbas, Dirvi Surya; Dwicahyani, Rizka Meri
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.1957

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Distress, Risiko Litigasi, dan Insentif Pajak terhadap Accounting Prudence, dengan Firm Size sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Dari total 172 perusahaan dalam populasi, sebanyak 16 perusahaan terpilih sebagai sampel melalui metode purposive sampling. Data yang digunakan bersumber dari data sekunder, dan analisis dilakukan menggunakan perangkat lunak E-Views 12.0. Hasil penelitian menunjukkan bahwa secara simultan, Firm Size mampu memoderasi hubungan antara Financial Distress, Risiko Litigasi, dan Insentif Pajak terhadap Accounting Prudence. Secara parsial, Financial Distress memiliki pengaruh signifikan terhadap Accounting Prudence, sedangkan Risiko Litigasi dan Insentif Pajak tidak menunjukkan pengaruh signifikan terhadap variabel tersebut. Penelitian ini menyoroti peran Firm Size dalam memperkuat hubungan antara faktor risiko keuangan dan kehati-hatian akuntansi di sektor pertambangan di Indonesia.
Peran Literasi Perpajakan: Determinan Kepatuhan Wajib Pajak Pelaku UMKM Sektor Industri Kreatif Di Kota Yogyakarta Inna Zahara; Damara, Danu
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2370

Abstract

This study aims to determine the influence of external factors consisting of the use of information technology, tax administration reform, and tax sanctions as well as internal factors, namely tax literacy as a moderator of taxpayer compliance of MSME actors in the creative industry sector in the city of Yogyakarta. This research approach involves collecting data through structured instruments that measure respondents' responses on a certain scale. Data analysis was carried out by statistical methods to test the relationship of variables and the role of moderation factors. The test results show that the variables of information technology utilization and tax administration reform have an effect on taxpayer compliance. The tax sanction variable has no effect on taxpayer compliance, partially the tax literacy variable is unable to moderate the influence of the variable of information technology utilization and tax sanctions on the taxpayer compliance variable. However, the tax literacy variable is able to moderate the influence of the tax administration reform variable on the taxpayer compliance variable.
The Influence of SIPD Applications, Human Resources, Internal Control on the Reliability of Financial Reports with Accountability of Agency Performance as a Moderating Variable (Case Study of South Sumatra Provincial Government) Herdanita, Fessy Angela Herdanita; Sartika, Dewi; Jaya, Ade Kemala
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2392

Abstract

This study aims to analyze the effect of good corporate governance and company performance on firm value which can be used as a management reference in using good and appropriate governance so that it can benefit the company as a whole. The population in this study used all companies listed on the Indonesia Stock Exchange with a sample of state- owned companies in 2016-2019. The variables used in this study are independent board of commissioners, institutional ownership, audit committee and Return on Equity (ROE), while the firm value variable is proxied by Price Book Value (PBV). The technique used in sampling in this study is to use purposive sampling technique. The type of research used is explanatory research with a quantitative approach. ased on the analysis, the results show that partially, the independent board of commissioners and ROE have a positive and significant effect on firm value, institutional ownership has a negative and significant effect on firm value, the audit committee has no and no significant effect on firm value, simultaneously independent board of commissioners, institutional ownership , audit committee and ROE affect firm valuThis research aims to analyze the influence of SIPD applications, human resources, internal control on the reliability of financial reports with agency performance accountability as a moderating variable (case study of the South Sumatra Provincial Government). This research discusses human resources using the SIPD application to ensure transparency, accuracy and accountability in fund management. By using a quantitative approach with a survey design measured numerically, allowing in-depth statistical analysis to answer research questions. With a total sample size of this research, 160 per 4 people in the Finance Section of each SKPD as respondents. The results of the research show that the SIPD application has a significant influence on the reliability of financial reports, human resources has an influence but is not significant on the reliability of financial reports, internal control has an influence but is not significant on the reliability of financial reports, the SIPD application and the reliability of financial reports have a significant influence on moderating the accountability of agency performance, human resources have an insignificant influence and internal control has a significant influence on the reliability of financial reports with accountability of agency performancee.
Determinant of Financial Distress with Institutional Ownership as Moderation in Indonesian Manufacturing Companies Abbas, Dirvi Surya; Nurfitriani, Chantika; Rahmawati, Aisyah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2601

Abstract

ABSTRAK Penelitian ini bertujuan menguji pengaruh sales growth, agresivitas pajak, dan operating capacity terhadap financial distress, serta peran moderasi kepemilikan institusional pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Populasi penelitian meliputi 201 perusahaan manufaktur yang selalu listing selama empat tahun. Sampel sebanyak 64 perusahaan dipilih menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa sales growth dan agresivitas pajak berpengaruh signifikan terhadap financial distress. Namun, operating capacity tidak memiliki pengaruh signifikan terhadap financial distress. Lebih lanjut, kepemilikan institusional terbukti memoderasi hubungan antara sales growth dan agresivitas pajak terhadap financial distress. Sebaliknya, kepemilikan institusional tidak mampu memoderasi pengaruh operating capacity terhadap financial distress. Kesimpulan ini memberikan wawasan mengenai faktor-faktor yang berkontribusi terhadap financial distress dan peran tata kelola dalam konteks perusahaan manufaktur. ABSTRACT This study aims to examine the effect of sales growth, tax aggressiveness, and operating capacity on financial distress, as well as the moderating role of institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The research population includes 201 manufacturing companies that have always been listed for four years. A sample of 64 companies was selected using purposive sampling method. The results showed that sales growth and tax aggressiveness had a significant effect on financial distress. However, operating capacity has no significant effect on financial distress. Furthermore, institutional ownership is proven to moderate the relationship between sales growth and tax aggressiveness on financial distress. In contrast, institutional ownership is unable to moderate the effect of operating capacity on financial distress. These conclusions provide insights into the factors that contribute to financial distress and the role of governance in the context of manufacturing firms.

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