Jurnal Akuntansi dan Keuangan (JAK)
JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of journal article to be considered for publication. The aims of JAK is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. JAK is available in both print and online version. Language used in this journal is English or Indonesian. Scope of articles published in JAK is consist of a broad range of topic in the field of Accoounting and Finance including: Private Sector : 1. Financial Accounting and Stock Market (AKPM) 2. Management and Behavioural Accounting (AKMK) 3. Information System, Auditing, and Professional Ethics (SIPE) 4. Taxation (PPJK) 5. Shariah Accounting (AKSR) 6. Accounting Education (PAK) 7. Corporate Governance (CG) Public Sector Accounting : 1. Financial Accounting (ASPAK) 2. Management Accounting (ASPAM) 3. Auditing and Information System (ASPSIA) 4. Good Governance (ASPGG)
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146 Documents
<![CDATA[PENGARUH ASET PAJAK TANGGUHAN, PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN COSTUMER NON CYCLICAL YANG TERDAFTAR DI BEI PERIODE 2012-2021 ]]>
<![CDATA[Yulia Maulina]]>;
<![CDATA[Ade Imam Muslim]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.835
<![CDATA[This study aims to analyze the effect of deferred tax assets and profitability on earnings management in non-cyclical customer companies listed on the IDX period 2012-2021. Deferred tax assets are measured by comparing the difference between the deferred tax assets of period t and period t-1 with the deferred tax assets of period t and profitability is measured by the ratio of return on assets. Meanwhile, discretionary accruals are used as a proxy for earnings management. The method used in this research is descriptive and verification method. The population in this study is the financial statements of non-cyclical customer companies listed on the IDX period 2012-2021. The sample in this study were 21 non-cyclical customer companies selected using purposive sampling. The results of this study indicate that simultaneously deferred tax assets and profitability affect earnings management. Partial research on deferred tax assets has a significant negative effect on earnings management while profitability partially has a significant positive effect on earnings management.]]>
<![CDATA[KEBIJAKAN PENGECUALIAN PAJAK DIVIDEN: KABAR BAIK ATAU BURUK BAGI INVESTOR ]]>
<![CDATA[Indah Shofiyah]]>;
<![CDATA[Aryan Danil Mirza. BR]]>;
<![CDATA[Cornelius Saryadi Turnip]]>;
<![CDATA[Ayu Nani Djismudin]]>;
<![CDATA[Raihan Razif Afero]]>;
<![CDATA[Nasrul Maulana]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.872
<![CDATA[The issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of Income Tax on Dividends. Researchers try to map the problem from various perspectives, including investors, securities companies, tax consultants, tax officials and academics. The research was conducted using a qualitative approach with structured interview techniques. The results show that this Exemption of Dividend Tax policy is beneficial for corporate taxpayers, while for personal taxpayers it still tends to be detrimental because the administration is too complicated. So that policy makers need to review the implementation of Minister of Finance Regulation. In addition, the results of the study also show that although in the short term this policy has the potential to reduce Government revenues from the tax sector, in the long term this policy has the potential to accelerate national economic growth, especially after the Covid-19 pandemic. This research can be a reference for the government and academics in implementing policies in the field of taxation.]]>
<![CDATA[ANALISIS REALISASASI PENDAPATAN ASLI DAERAH DARI SEKTOR PAJAK DAERAH SEBELUM DAN SESUDAH PANDEMI PADA KABUPATEN LAMPUNG UTARA ]]>
<![CDATA[R Weddie Andriyanto]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i1.930
<![CDATA[The purpose of this study was to determine the impact of the pandemic on the realization of local revenue from the regional tax sector in North Lampung Regency. The data in this study is secondary data obtained from the BPPRD Office of North Lampung Regency. The number of research samples is 22 samples. The data used is secondary data. The tests carried out were descriptive statistical tests, normality tests, and the Wilcoxon signed rank test. Analysis of the data used to test the hypothesis is to use the analysis technique of pairwise different sample test. The results of this study indicate that there are no significant differences in the realization of local revenue from the regional tax sector in North Lampung Regency before and after pandemic.]]>
<![CDATA[PENGARUH KEPEMILIKAN ASING DAN FAKTOR LAINNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL ]]>
<![CDATA[Isna Mulansari]]>;
<![CDATA[Ponny Harsanti]]>;
<![CDATA[Zamrud Mirah Delima]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i2.880
<![CDATA[This study aims to examine the effect of foreign ownership,institutional ownership, leverage, and the size of the board ofdirectors on the disclosure of corporate social responsibility.The population used is mining companies listed on the IndonesiaStock Exchange (IDX) for 2016-2020 with a sample that has beenselected using the purposive sampling method. The total sampleanalyzed was 61 companies using multiple linear regressionanalysis with the help of SPSS 25. The results showed that the sizeof the board of directors has a positive effect on the disclosure ofcorporate social responsibility. Foreign ownership, institutionalownership, and leverage have no effect on the disclosure ofcorporate social responsibility.]]>
<![CDATA[ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2017-2021 ]]>
<![CDATA[Cristyn Yohanna Sianipar]]>;
<![CDATA[Netty Herawaty]]>;
<![CDATA[Rahayu Rahayu]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i2.1008
<![CDATA[This research aims to analyze the effect of the Altman Z-score financial ratio on financial distress in automotive and component manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The independent variables in this study include Net Working Capital to Total Assets, Retained Earnings to Total Assets, Earning Before Interest, and Tax to Total Assets dan Book Value of Equity to Total Liabilities. The dependent variable is financial distress. Purposive sampling was used to select a sample of 12 companies, and descriptive statistics were applied using the SPSS version 25 program. The results of the study indicate that 7 companies are healthy, 3 companies are experiencing financial distress, and 2 companies are in a gray area. The result found that all four financial ratios partially have an effect on financial distress and simultaneously all four ratios also have an effect on financial distress.]]>
<![CDATA[ANALISIS PENGARUH PELAPORAN KEBERLANJUTAN TERHADAP KINERJA DAN NILAI PERUSAHAAN ]]>
<![CDATA[Tri Ayu Astari]]>;
<![CDATA[Nuraini Sari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i2.1071
<![CDATA[This research was conducted to determine the effect of disclosing economic, environmental, and social performance in Sustainability Reporting by state-owned companies on company performance and value. This research was conducted on state-owned companies registered in the IDX BUMN20 for the 2016–2020 period and used purposive sampling technique as the sampling method and panel data regression as the analysis method. The result was disclosure of environmental performance had a significant effect on the performance of 17 state-owned companies. However, disclosure of economic, environmental and social performance simultaneously has a significant effect on the performance and value of 17 state-owned companies.]]>
<![CDATA[MAMPUKAH STRUKTUR MODAL MEMEDIASI PENGARUH CEO NARCISSISM DAN OVERCONFIDENCE TERHADAP KINERJA PERUSAHAAN? ]]>
<![CDATA[Candy Candy]]>;
<![CDATA[Delfina Delfina]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i2.1115
<![CDATA[CEOs in corporations may not always employ logical reasoning when making decisions and may be swayed by personal characteristics such as overconfidence and narcissism. The decisions made by CEOs ultimately affect the company's performance. This study examines how CEO overconfidence and narcissism affect firm performance in the presence of capital structure variables. The study surveyed 39 infrastructure companies listed on the Indonesia Stock Exchange between 2017 and 2021, totaling 175 observations. The data were analyzed using Stata 16 to test the direct effect, and indirect effects were tested using the Sobel test. Results indicate that neither CEO overconfidence nor narcissism has a significant impact on a firm's performance, as measured by ROA or ROE. Furthermore, CEO narcissism has no impact on firm performance mediated by capital structure, while capital structure can mediate the effect of CEO overconfidence on ROA but not on ROE]]>
<![CDATA[Pengaruh Independensi, Pengalaman Auditor, Skeptisisme Profesional, Beban Kerja dan Kompetensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Laporan Keuangan ]]>
<![CDATA[Vika Frassasti]]>;
<![CDATA[Novita Weningtyas Respati]]>;
<![CDATA[Wahyudin Nor]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i2.1235
<![CDATA[This purpose of this study is to determine and analyze the direct influence of the dependent variable on the independent variable. Included among the independent variables are independence, auditor experience, professional skepticism, workload, and competency. The dependent variable is the ability of the auditor to identify fraudulent financial statements. The KAP Surabaya auditors serve as the population in this study. Fifty five of the 275 auditors employed by KAP Surabaya constitute the samples in this study. Non-probability sampling is the sampling technique used by researcher. Sampling is conducted by using the method of purposive sampling whichthe criteria of an auditor is a one-year working period. Method of multiple regression analysis is the employed analytical instrument. On the basis of an analysis of the data, it is determined that independence, auditor experience, and a burden have no bearing on the auditor’s ability to detect fraudulent financial statements. In the meantime, professional skepticism and competence enhance an auditor’s ability to detect fraudulent financial statements.]]>
<![CDATA[DOES COMPETITIVE STRATEGY AFFECT MSE’S BUSINESS PERFORMANCE – EVIDENCE FROM LAMPUNG ]]>
<![CDATA[Sari Indah Oktanti Sembiring]]>;
<![CDATA[Susanto Salim]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i2.1396
<![CDATA[SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food and beverage SME in Lampung Province available in year 2017-2019. This research is a descriptive and verificative study, running the data using SEM-PLS. The result show that unique capabilities has a psotive and sginificant effect to business performance simultaniously and partially, and process innovation has a positive but not significant effect. The result also shows that unique capabilities and process innovation has a positive and significant effect to competitive strategy simultaniously and partially. It can be concluded that to increase Food and Beverage SME’s business performance in Lampung Province, we need to develop competitive strategy to increase the unique capabilities and process innovation.]]>
<![CDATA[PENCEGAHAN FRAUD DENGAN FRAUD CONTROL PLAN: KASUS PADA MANAJEMEN RUMAH SAKIT BLUD DI INDONESIA ]]>
<![CDATA[Saring Suhendro]]>;
<![CDATA[Sari Indah Oktanti Sembiring]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i2.1740
<![CDATA[Internal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by BPKP and are expected to be able to carry out fraud deterrence in BLUD hospitals in Indonesia. According to IcekAjzen's theory of planned conduct, dishonesty has roots in the individual's psyche and goals. This research seeks to verify that hospital BLUD management understands SPIP management, has positive attitudes about behavior, has subjective standards, perceives that they influence their conduct, and intends to utilize FCP to avoid fraud. Indicators of fraud deterrence and FCP as new ideas are presented in this research. The study was conducted on management working in several BLUD hospitals in Indonesia. The results show that management's fraud prevention actions are based on its intention to implement a Fraud Control Plan.]]>
