cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Indrian Supheni
Contact Email
litera@ylii.or.id
Phone
-
Journal Mail Official
litera@ylii.or.id
Editorial Address
Bugisan WB 3/537 Yogyakarta
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
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 134 Documents
 3   4   5   6   7 
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Monicha Lorenza
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.52

Abstract

This study aims to examine Return On Assets, Leverage, Size, Tax Loss Carryforwards, Institutional Ownership and The Risk Companies to Tax avoidance. The sample used in this study is the basic and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Sampling using purposive sampling method and obtained 15 companies with data processed 80 annual financial statements. This research technique uses multiple linear regression analysis with SPSS 20 test equipment. The results of this study indicate that leverage, institutional ownership and company risk positive affect tax avoidance. Meanwhile, ROA, size, tax loss carryforwards loss have no effect on tax avoidance.
Pengaruh Efektivitas Pemutihan Pajak Kendaraan Bermotor Terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kabupaten Kulon Progo) Fatha Fadhillah Rasyid
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.53

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji program pemutihan pajak kendaraan bermotor terhadap kepatuhan wajib pajak Metodologi: Sampel dalam penelitian ini sebanyak 102 responden yang merupakan wajib pajak yang terdaftar di Samsat Kulon Progo. Pengujian dilakukan dengan menggunakan analisis linear berganda. Temuan: Program pemutihan pajak kendaraan bermotor berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor. Kebaruan: Penelitian ini menggunakan variabel program pemutihan wajib pajak di daerah Kulon Progo sehingga aspek lokasi dan program yang dijalankan merupakan aspek kebaruan dari penelitian ini.
Pengaruh Penerapan E-Sytem Perpajakan Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi: Studi Kasus pada Kantor Pelayanan Pajak Pratama Yogyakarta Veronika Dayat
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.55

Abstract

This study aims to determine whether the e-system of taxation and knowledge of taxation partially or simultaneously affect the obligations of individual taxpayers. The population of this study is all individual taxpayers registered at KPP Pratama Yogyakarta. The total sample is 112 respondents. The sampling technique used is probability sampling. The data collection method used is the questionnaire method. Data processing using SPSS version 22 program. The results of this study indicate that the e-system of taxation partially has a positive effect on individual taxpayer compliance. Tax knowledge partially has a positive effect on individual taxpayer compliance.
Pengaruh Perencanaan Pajak dan Capital Intensity Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Devi Damasti Andhara Putri
Jurnal Literasi Akuntansi Vol 3 No 2 (2023): Juni 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i2.86

Abstract

Purpose: This study aims to examine tax planning and capital intensity on tax avoidance Method: The sampling technique used purposive sampling method based on certain criteria. The sample used in this study amounted to 14 mining sector companies for the period 2018-2020 which produced 42 sample data. Finding: Based on the data analysis that has been done, the results of the research show that tax planning has a negative effect on tax avoidance and capital intensity has a positive effect on tax avoidance. Novelty: This study integrates several topics regarding tax avoidance variables which are influenced by two variables, namely tax planning and capital intensity   Keywords: Tax Planning, Capital Intensity, Tax Avoidance
Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Kualitas Laba Sri Ayem; Safrudin Solop
Jurnal Literasi Akuntansi Vol 3 No 2 (2023): Juni 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i2.91

Abstract

This study aims to examine the effect of capital structure, firm size and profitability on earnings quality. The sample used in this study is food and beverage companies listed on the IDX for the 2019-2020 period. The population of this study amounted to 26 food and beverage companies, using purporsive sampling technique and an observation period of 2 years so that 40 samples of observation data were obtained. The data needed in this study were obtained from the publication of financial statements in the Indonesia Stock Exchange. The data analysis method used to test the hypothesis is multiple linear regression analysis. The analysis was carried out using SPSS version 25. The results of this study indicate that capital structure has no effect on earnings quality. Firm size has a positive and significant effect on earnings quality. Profitability has no effect on earnings quality.
Efek Moderasi Kebijakan Dividen Pada Pengaruh Tax Avoidance Terhadap Nilai Perusahaan: (Studi Empiris Perusahaan Indeks LQ45 di BEI periode 2016-2020) Prasetyo Saputra
Jurnal Literasi Akuntansi Vol 3 No 2 (2023): Juni 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i2.92

Abstract

Purpose: This research is motivated by investment trends and the increasing number of investors in Indonesia. The purpose of this study is to determine the moderating effect of dividend policy on the effect of tax avoidance on firm value. Tax avoidance is a tax avoidance activity carried out by companies as a form of tax management. Then, it will affect investment decisions and assessment of the feasibility of the company by investors to invest their capital. Method: Using data analysis with 85 samples of financial statements of LQ45 index companies listed on the Indonesia Stock Exchange 2016-2020. The sample selection technique uses purposive sampling technique with moderated regression analysis (MRA). Data collection method through the official IDX website: www.idx.co.id. Finding: The results prove that tax avoidance has a positive effect on firm value. The moderating effect of dividend policy is proven to strengthen the effect of tax avoidance on firm value. This can happen because the results of tax avoidance carried out by the company are considered to be diverted to investment capital or as dividend payments to investors. Novelty: As a proxy for calculating dividends, the current study uses a dummy variable, as opposed to the dividend payout ratio (DPR) used in earlier studies.
Pengaruh Ukuran Perusahaan, Reputasi Auditor, Opini Audit Terhadap Audit Delay: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Sub Sektor Perusahaan Makanan dan Minuman Indonesia 2016-2021 Fajar Ichwan; Fina Fitriyana
Jurnal Literasi Akuntansi Vol 3 No 3 (2023): September 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i3.95

Abstract

This study aims to determine: (1) The simultaneous effect of company size, auditor reputation, audit opinion and audit delay (2) The effect of company size on audit delay, (3) The effect of auditor reputation on audit delay, (4) The effect of audit opinion against audit delays. The influence of company size, auditor reputation, audit opinion and audit delay in manufacturing companies listed on the stock exchange in the Indonesian food and beverage companies sub-sector 2016-2021. This type of research is quantitative research using the document method. Samples were taken using purposive sampling technique. The sample totals 72 data from 12 manufacturing companies listed on the stock exchange for the Indonesian food and beverage company sub-sector 2016-2021. The data analysis technique used is descriptive statistics and panel data regression using Eviews 9.0. Based on the results showing that company size, auditor reputation, audit opinion simultaneously affect audit delay, company size has no effect on audit delay, auditor reputation has no effect on audit delay, audit opinion has an effect on audit delay. Keywords: company size, auditor reputation, audit opinion, audit delay
Pengaruh Auditor Switching, Financial Distress, Dan Laba Perusahaan Terhadap Audit Report Lag: (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021) Syfa Fauziah
Jurnal Literasi Akuntansi Vol 3 No 3 (2023): September 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i3.96

Abstract

This study aims to determine the effect of auditor switching, Financial Distress, and company profits simultaneously on Audit Report Lag and the partial effect of auditor switching, Financial Distress, and company profits on Audit Report Lag . This type of research is quantitative in nature, and the data used is secondary data with the media in the form of financial company financial reports taken from IDX. The population used in this study are financial companies listed on the Indonesia Stock Exchange during the 2017-2021 period. Data management uses eviews 9. Based on the results of the tests conducted, it can be seen that auditor switching, Financial Distress, and company profits simultaneously have an influence on Audit Report Lag with a probability value (F-Statistic) of 0.010215 <0.05. Auditor switching has no effect on Audit Report Lag with a probability value of 0.5297 > 0.05, Financial Distress has no effect on Audit Report Lag with a probability value of 0.6731 > 0.05, corporate profits affect Audit Report Lag with a probability value of 0.0009 < 0.05. Keywords: Auditor Switching; Financial Distress; and Company Profits
Pengaruh Dana Tabarru’ Dan Beban Operasional Terhadap Pertumbuhan Aset: Studi Kasus Asuransi Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan Periode 2017-2021 Rafiqul Amin; Fithrah Kamaliyah
Jurnal Literasi Akuntansi Vol 3 No 4 (2023): Desember 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i4.97

Abstract

This study aims to test and prove the effect of Tabarru’ funds and operating expenses on asset growth (a case study of Islamic insurance in Indonesia registered with the financial services authority for the period 2017-2021. The type of research used is quantitative. The type of data used is secondary data in the form of reports sharia insurance companies registered with the Financial Services Authority in 2017-2021. Samples were collected using the purposive sampling method. The number of companies used as research samples were 13 companies with a research period of 5 years of observation, so that a total of 65 research samples were obtained Processing data using the Program Eviews Statistics 9. Furthermore, by carrying out various tests including, descriptive statistical tests, model tests, model selection tests, classic assumption tests and hypothesis tests, so the research test results prove that: Tabarru’ funds and operating expenses simultaneously affect the growth of insurance case study assets sharia registered with the financial services authority for the period 2017-2021. The Tabarru’ fund variable partially has no effect on the growth of sharia insurance assets. The operating expense variable partially affects the growth of sharia insurance assets in 2017-2021. Keywords: Tabarru’ Fund; Operating Expenses; Asset growth.
Pengaruh Jumlah Uang Beredar dan Sertifikat Bank Indonesia Syariah (SBIS) Terhadap Indeks Saham Syariah Indonesia (ISSI) dengan Nilai Tukar Rupiah Sebagai Variabel Moderasi Periode 2016-2021 Irfani Utami Putri Aidin; Fil Isnaeni
Jurnal Literasi Akuntansi Vol 3 No 3 (2023): September 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i3.98

Abstract

The study aims to determine the effect of the money supply on the Indonesian Sharia Stock Index moderated by the exchange rate. To find out the effect of Bank Indonesia Sharia Certificates on the Indonesian Sharia Stock Index moderated by the exchange rate. The research method used is the multiple linear regression model with e-views, with data collection techniques using the documentation study method (documentary research) and secondary data obtained from the website of Bank Indonesia, the website of the Central Statistics Agency and the website of the Indonesia Stock Exchange. The hypothesis uses the classical assumption test, multiple linear regression equations, partial test (t test), simultaneous test (F test) and the coefficient of determination. The results of this study indicate that partially the Amount of Money in Circulation has no effect and is not significant on the Indonesian Sharia Stock Index, Bank Indonesia Sharia Certificates have an influence and is significant on the Indonesian Sharia Stock Index, the money supply on the Indonesian Sharia Stock Index has no effect and is not significantly moderated by exchange rate, Sharia Bank Indonesia Certificate with Indonesia Sharia Stock Index influential and significantly moderated by the exchange rate. Keywords: Money Supply, Indonesian Sharia Stock Index, Bank Indonesia Sharia Certificates, exchange rates

Page 5 of 14 | Total Record : 134

 3   4   5   6   7 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol 6 No 2 (2026): Juni 2026 Vol 6 No 1 (2026): Maret 2026 Vol 5 No 4 (2025): Desember 2025 Vol 5 No 3 (2025): September 2025 Vol 5 No 2 (2025): Juni 2025 Vol 5 No 1 (2025): Maret 2025 Vol 4 No 4 (2024): Desember 2024 Vol 4 No 3 (2024): September 2024 Vol 4 No 2 (2024): Juni 2024 Vol 4 No 1 (2024): Maret 2024 Vol 3 No 4 (2023): Desember 2023 Vol 3 No 3 (2023): September 2023 Vol 3 No 2 (2023): Juni 2023 Vol 3 No 1 (2023): Maret 2023 Vol 2 No 4 (2022): Desember 2022 Vol 2 No 3 (2022): September 2022 Vol 2 No 2 (2022): Juni 2022 Vol 2 No 1 (2022): Maret 2022 Vol 1 No 1 (2021): Desember 2021 More Issue