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Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 2 No 4 (2022): Desember 2022" : 6 Documents clear
Persepsi Mahasiswa Mengenai Penggelapan Pajak (Studi Kasus Mahasiswa Fakultas Ekonomi UST) Ardianus Payong Tulit
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.73

Abstract

Penelitian ini bertujuan untuk Membuktikan apakah keadilan berpengaruh negatif terhadap penggelapan pajak; Membuktikan apakah sistem perpajakan berpengaruh positif terhadap penggelapan pajak; dan Membuktikan apakah diskriminasi berpengaruh negatif terhadap penggelapan pajak. Jenis penelitian ini adalah penelitian kuantitatif. Sampel pada penelitian ini adalah sebagian  mahasiswa di Fakultas Ekonomi UST Yogyakarta. Sampel pada penelitian ini adalah   100 responden.  Dalam hal ini, data yang diperoleh berupa jawaban kuesioner dari sampel yang dipilih yaitu mahasiswa di Fakultas Ekonomi UST Yogyakarta.  Metode yang digunakan dalam penelitian ini adalah metode angket. Dalam penelitian ini, pengujian statistik menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa keadilan berpengaruh signifikan negatif terhadap penggelapan pajak. Sistem perpajakan berpengaruh signifikan positif terhadap penggelapan pajak. Diskriminasi berpengaruh signifikan positif terhadap penggelapan pajak.
Pengaruh Persepsi Penghargaan Finansial dan Pemahaman Ajaran Tri Pantangan Terhadap Pemilihan Profesi sebagai Akuntan Publik Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta Teguh Erawati; Maria Barek Welan
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.74

Abstract

Purpose: This study aims to examine whether the perception of financial rewards and understanding of the three taboos has an effect on the choice of the public accounting profession for Accounting students, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. Method: The method of collecting data in this study is using a questionnaire or questionnaire. The study took a sample of 85 accounting students from the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data was collected by distributing questionnaires in the form of a google form questionnaire to be distributed to other respondents with the aim of obtaining data from respondents. The number of questionnaires that were processed were 85 questionnaires. Data were analyzed using multiple linear regression analysis. Finding: The results of this study indicate that financial rewards have a positive effect on the selection of the public accounting profession and the variable understanding of the three taboos has a positive effect on the selection of the public accounting profession. Novelty: This study adds to the understanding of the three taboos variable to prove how the students of the Bachelorwiyata Tamansiswa university can implement Tamansiswa's teachings in a career in the field of public accounting.
Profitabilitas, Capital Intensity, Dan Tax Advoidance: Komite Audit Sebagai Pemediasi (Study Empiris Perusahaan Manufaktur Periode 2018-2021) Sapurang Sangadji
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.79

Abstract

Purpose: this study aims to obtain empirical evidence of the influence of profitability, capital intensity and tax avoidance of audit committees as mediates. Method: The data used in this study is secondary data obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 – 2021. This research uses multiple linear regression analysis and the Sobel test method. Findings: The results of this study indicate that profitability has a positive effect on audit committees, capital intensity has a positive effect on audit committees, audit committees have no positive effect on tax avoidance, profitability has a negative effect on tax avoidance, capital intensity has a positive effect on tax avoidance, profitability has a positive effect on tax avoidance through the audit committee, capital intensity has no positive effect on tax avoidance through the audit committ Novelty: The novelty of this research uses a different research method by using the audit committee as mediation.
Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Moderating Moses Oliver Dore Huriquduq
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.80

Abstract

This study aims to test whether profitability affects firm value with earnings management as a moderating variable. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this research is secondary data in the form of company financial reports. During the 2019-2021 period, there were 15 manufacturing companies. The sampling method used in this study was purposive, namely the sampling method determined by the researcher based on certain criteria. Manufacturing companies taken based on the research criteria are 15 sample companies. The results of the study include (1) Profitability has a positive and significant effect on earnings management, (2) Earnings management has a positive and significant effect on firm value, (3) profitability has a positive and significant effect on firm value, and (4) profitability has a positive effect on firm value moderated by earnings management.
Pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud Elen Novita
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.82

Abstract

Purpose: The aims of this research are to obtain emprical evidence about the imfluence of financial stability and external pressure on financial statement fraud. Method: The method in this study used a purposive sampling method and obtained 17 companies with processed data of 85 annual financial reports. The sampling technique used is using purposive sampling technique. The data analysis method used is multiple linear regression analysis using SPSS version 20. Finding: The results of the study show that financial stability and external pressure have a significant effect on financial statement fraud partially and simultaneously. Novelty: The difference between this study and previous research lies in the way it is measured, namely financial stability is measured using the ratio of changes in assets per year (ACHANGE) and external pressure is measured using the leverage ratio (LEV).
Pengaruh Rasio Pertumbuhan, Rasio Efektivitas, dan Rasio Efisiensi terhadap Kesejahteraan Masyarakat di Daerah Istimewa Yogyakarta (DIY) Enggar Cahyaning; Fuadhillah Putri
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.85

Abstract

Purpose: This study aims to test the influence of growth ratio, effectivity ratio, and efficiency ratio on social welfare in Daerah Istimewa Yogyakarta (DIY). Method: The method used in this study is purposive sampling with the availability of Report on local government finances (LKPD) and audit opinion as the criteria. The sample used is 6 LKPD in DIY each year or 78 total of objects. The data is proceeded by using EVIEWS. Finding: The first hypothesis is that the growth ratio has a significant positive effect on social welfare. The second hypothesis is that the ratio of effectiveness has a significant positive effect on social welfare. The third hypothesis is that the efficiency ratio has a significant positive effect on social welfare. The last hypothesis is that growth ratios, effectiveness ratios, and efficiency ratios have a significant positive effect on social welfare collectively. Novelty: DIY, one of the tourism cities in Indonesia with a low cost of living, is interesting to test the social welfare by using growth ratio, effectiveness ratio, and efficiency ratio. Keywords: growth ratio, effectiveness ratio, efficiency ratio, social welfare

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