Jurnal Literasi Akuntansi
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.
Articles
40 Documents
<![CDATA[Corpporate Social Responsibility, Capital Intensity, Kualitas Audit Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi ]]>
<![CDATA[Lia Ristanti]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i1.22
<![CDATA[Purpose: This research aims to find out and analyze the effects of CSR, Capital Intensity and Audit Quality on Tax Avoidance moderated by Institutional Ownership.Method: The samples used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 42 companies obtained by purposive sampling method. This research technique uses multiple linear analysis and moderated regression analysis.Finding: The results of this study showed that CSR variables had a significant negative effect on Tax Avoidance, Capital Intensity had no effect on Tax Avoidance, and Audit Quality had a positive effect on Tax Avoidance. Institutional ownership cannot moderate the influence of CSR, Capital Intensity and audit quality on tax avoidance.Novelty: The novelty of the study, the researchers added variables of institutional ownership moderation and different time periods. Institutional ownership was chosen because it had a considerable influence in overseeing management performance to run the company's operations as well as to see how much influence institutional ownership moderated in the study.]]>
<![CDATA[Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Laba Dan Kualitas Laba Pada Perusahaan Pertambangan Di Indonesia ]]>
<![CDATA[Teguh Erawati]]>;
<![CDATA[Sisilia Stefani Wuarlela]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i2.62
<![CDATA[Purpose: This study aims to prove the effect of firm size ,profitability, liquidity and earnings growth on earnings quality.the research sample is mining companies listed on the indonesia stck exchange (IDX) in 2017-2020 using purposive sampling. Method: sampling used sampling method and produced 80 sample data. Data analysi technques wit multiple linier analysis Finding: this study shows that firm size has no significant effect on earnings quality,profitability has a significant effect on earnings quality,liquidity has asignificant offect on earnings quality and earning rowth has no significant effect on earning quality. Novelty: The implications of this research are relted to earning quality.other financial statement informasion needs to the quality of earnings in the company.this shows that users of financial statements,especially investor, need to consider the liquidity factor when making decisions for invertors in affiliated companies]]>
<![CDATA[Pengaruh Leverage, Intensitas Aset Tetap, Transfer Pricing, Dan Komite Audit Terhadap Manajemen Pajak Dengan Indikator Tarif Pajak Efektif ]]>
<![CDATA[Firmansyah]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i3.64
<![CDATA[Purpose: This study aims to examine the effect of Leverage, fixed asset intensity, transfer pricing, and audit committee on tax management in manufacturing companies listed in the IDX for the 2018-2021 period. Method: Sampling used purposive sampling method and produced 102 samples data. Data analysis techniques with multiple linear analysis. Finding: The results obtained indicate that Leverage, transfer pricing and audit committee have no effect on tax management. While the variable intensity of fixed assets has a positive influence on tax management. Novelty: This study considers the addition of transfer pricing and audit committees because they are rarely studied in Indonesia.]]>
<![CDATA[Praktik Penghindaran Pajak di Tengah Pandemi Covid-19 ]]>
<![CDATA[Ida Zuhaida]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i3.66
<![CDATA[Purpose: This study was conducted to prove the effect of return on assets, leverage and the audit committee on tax avoidance Method: The method used in this research is purposive sampling using the annual financial statements of 48 companies. Finding: In this study it was found that return on assets has a positive effect on tax avoidance, leverage has a negative effect on tax avoidance and the audit committee has no effect on tax avoidance. Novelty: The update in this research is that the research was carried out during the COVID-19 pandemic]]>
<![CDATA[Pengaruh Motivasi Kualitas Dan Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Brevet Pajak Di Moderasi Oleh Motivasi Ekonomi ]]>
<![CDATA[Adinda Suci Ramadhini]]>;
<![CDATA[Uum Helmina Chaerunisak]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i3.67
<![CDATA[This study aims to prove the effect of quality motivation and knowledge of taxation on the interest of accounting students in participating in tax brevet which is moderated by economic motivation. This research is a quantitative research with the interest of accounting students in following the tax brevet as the dependent variable. The sample of this study was students of the 2018-2021 accounting study program, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample was selected by purposive sampling method with certain criteria. The total sample is 88 students who have been calculated by the slovin formula. Data analysis was performed using multiple linear regression analysis and moderate regression analysis (MRA) with SPSS version 25. The results of this study indicate that quality motivation has a positive effect on the interest of accounting students in taking tax brevet, knowledge of taxation has a positive effect on the interest of accounting students in taking tax brevet, economic motivation strengthens the positive influence of quality motivation on accounting students' interest in taking tax brevet, and economic motivation strengthens positive effect of tax knowledge on accounting students' interest in participating in tax brevet. Keywords: Quality Motivation, Tax Knowledge, Interest of Accounting Students in Following Tax Brevet, and Economic Motivation.]]>
<![CDATA[Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance ]]>
<![CDATA[Delsa Nafhilla]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i3.68
<![CDATA[This study aims to examine the effect of Tax Planning, Profitability, Inventory Intensity on Tax Avoidanc Data were analyzed using SPSS 22. This study uses a sample of manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020 based on criteria established by the author, so that those who meet the criteria. The research technique used multiple linear analysis and analysis of absolute differences. The results show that tax planning, Profitability, inventory intensity have a positive effect on tax avoidance.]]>
<![CDATA[Struktur Modal, Ukuran Perusahaan, Dan Earnings Response Coefficient: Profitabilitas Sebagai Variabel Mediasi ]]>
<![CDATA[Anggi Tadani]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i3.69
<![CDATA[Purpose: This study aims to examine whether capital structure and firm size can affect the earnings response coefficient and is mediated by profitability. Method: The sample uses manufacturing sector companies listed on the Indonesia Stock Exchange for the last 6 years. Sample selection using pruprosive sampling technique in order to obtain 10 companies. Testing the sample using multiple linear regression analysis and path analysis to test the mediating variable using the SPSS 20 analysis tool. Finding: The results prove that capital structure has a positive effect on profitability, firm size has a positive effect on profitability, capital structure has a negative effect on the earnings response coefficient (ERC), firm size has a positive effect on the earnings response coefficient (ERC), profitability has a positive effect on the earnings response coefficient ( ERC), Profitability mediates the effect of capital structure on earnings response coefficient (ERC), Profitability mediates the relationship between firm size and earnings response coefficient (ERC). Novelty: This research has something that has not been done before, and there are comparisons with studies that have been done previously.]]>
<![CDATA[Persepsi Mahasiswa Mengenai Penggelapan Pajak (Studi Kasus Mahasiswa Fakultas Ekonomi UST) ]]>
<![CDATA[Ardianus Payong Tulit]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i4.73
<![CDATA[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.]]>
<![CDATA[Pengaruh Persepsi Penghargaan Finansial dan Pemahaman Ajaran Tri Pantangan Terhadap Pemilihan Profesi sebagai Akuntan Publik Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta ]]>
<![CDATA[Teguh Erawati]]>;
<![CDATA[Maria Barek Welan]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i4.74
<![CDATA[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.]]>
<![CDATA[Profitabilitas, Capital Intensity, Dan Tax Advoidance: Komite Audit Sebagai Pemediasi (Study Empiris Perusahaan Manufaktur Periode 2018-2021) ]]>
<![CDATA[Sapurang Sangadji]]>
<![CDATA[ Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022 ]]>
Publisher : <![CDATA[Yayasan Literasi Ilmiah Indonesia ]]>
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DOI: 10.55587/jla.v2i4.79
<![CDATA[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.]]>
