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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
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Pengaruh Kepercayaan Diri, Integritas dan TI Terhadap Kecurangan Akademik Mahasiswa Veronika Pude Lengari; Uum Helmina Chaerunisak
Jurnal Literasi Akuntansi Vol 5 No 1 (2025): Maret 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i1.151

Abstract

Purpose: This Study aims ti determine (1) To prove whether self-confidence affects academic cheating behavior (2) To prove whether student integrity affects academic cheating behavior (3) To prove whether misuse of information technology affects academic cheating behavior (4) To prove whether learning motivation can strengthen the effect of self-confidence on academic cheating behavior (5) To prove whether learning motivation can strengthen the effect of student integrity on academic cheating behavior (6) To prove whether learning motivation can strengthen the effect of misuse of information technology on academic cheating behavior. Method: This research uses a quantitative approach. The data used is primary data with data collection methods through distributing questionnaires online using Google Form. The population in this study were accounting students at various universities in Indonesia. The sample obtained was 373 samples. The sampling technique used snowball sampling with the data analysis method in the form of multiple linear regression methods with SPSS 25 software. Finding: Based on the results of the study, it shows that self-confidence has no significant effect on academic fraud behavior, student integrity has a negative and insignificant effect on academic fraud behavior, misuse of information technology has a positive and significant effect on academic fraud behavior, learning motivation strengthens the relationship between self-confidence and academic fraud behavior, learning motivation strengthens the relationship between student integrity and academic fraud behavior, learning motivation strengthens the relationship between technology misuse and academic fraud behavior, Novelty: This study adds the variable of self-confidence, as a factor influencing academic cheating behavior, adding the variable of learning motivation as a moderating variable that has not been examined in previous studies.
Indonesia Pengaruh Reputasi Auditor, Fee Audit, Opini Audit dan Ukuran Perusahaan Terhadap Audit Delay : (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Resti Lisa Utami
Jurnal Literasi Akuntansi Vol 5 No 3 (2025): September 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i3.153

Abstract

Purpose: This study aims to determine: (1) whether Auditor Reputation has an effect on Audit Delay in manufacturing companies in various industrial sectors listed on the IDX in 2021-2023 (2) whether Audit Fee has an effect on Audit Delay in manufacturing companies in various industrial sectors listed on the IDX in 2021-2023 (3) whether Audit Opinion has an effect on Audit Delay in manufacturing companies in various industrial sectors listed on the IDX in 2021-2023 (4) whether Company Size has an effect on Audit Delay in manufacturing companies in various industrial sectors listed on the IDX in 2021-2023. Method: This type of research is quantitative research using secondary data. Sampling using purposive sampling technique. The sample consists of 75 data from 25 manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange in 2021-2023. The data analysis technique used is quantitative analysis using Eviews. Finding: Based on the research results, it shows that auditor reputation does not affect audit delay, audit fees affect audit delay, audit opinion affects audit delay and company size affects audit delay. Novelty: This study adds the audit fee variable as one of the factors influencing audit delay, where this variable has never been studied in previous studies.
Pengaruh Penerapan Heptagon Fraud Theory Terhadap Kecurangan Laporan Keuangan Raden Galang Damarjati; Retno Yulianti
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.156

Abstract

Purpose: The pusposes of this research are to find empirical evidence of the influence of pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed Method: The method of this research uses quantitative method and the sampling method uses purposive sampling method. The population in this research is non-financial State-Owned Enterprises listed on the IDX in the 2018-2023 period. It obtained 20 companies and containing 120 observation data. The data analysis technique used in this study is logistic regression which was analyzed using IBM SPSS software version 26. Finding: The results of this research are pressure which proxied by external pressure have a positive effect on financial statement fraud. Meanwhile, opportunity, rationalization, capability, arrogance, ignorance, and greed doesn’t have effect on financial statement fraud. Novelty: In previous research, the researches focus on hexagon fraud theory which amount of 6 (six) elements that cause someone to commit fraud. In this research, the researches develop into heptagon fraud theory which amount of 7 (seven) elements that cause someone to commit fraud. This research develop fraud detection methods who used by (Pamungkas & Irwandi, 2024) and (Satata et al., 2024) which still use Beneish M-Score model. This research uses the F-Score model which is a development of the formula from the Beneish M-Score.
Pengaruh Kualitas Corporate Sosial Responbility,Good Corporate Governance,Dan Ceo Overcondence Terhadap Penghindaran Pajak Sutiono Ono
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.160

Abstract

Purpose : The purpose of this study is to prove the influence of corporate social responsibility quality, good corporate governance, and ceo overconfidence on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange Method: This research uses quantitative and secondary data sourced from the company's official website, as well as the Indonesia Stock Exchange (IDX) website. The technique used was purposive sampling using research subjects from manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. The sample data collected includes 192 manufacturing companies. Finding : Based on the research results,it show that CSR has a positive influence on tax avoidance,GCG has a positive influence on tax avoidance,and ceo overconfidence has a positive influence on tax avoidance in manufacturing company Novelty: This research is novel because the researchers added a new time period and sample determination.
Pengaruh Bea Perolehan Hak Atas Tanah dan Bangunan, Pajak Bumi dan Bangunan, dan Retribusi Daerah terhadap Pendapatan Asli Daerah Yogyakarta Laurensius Fernando; Uum Helmina Chaerunisak
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.162

Abstract

Purpose: Determining the impact of regional levies, land and building taxes, and fees for obtaining land and building rights on Yogyakarta's initial regional income is the goal of the study. Method: This kind of study falls under the category of quantitative research. The financial reports of the Yogyakarta Special Region Government Regional Civil Service Agency, which were released between 2010 and 2022, serve as the sample for this study. Financial reports from Yogyakarta, which were released between 2010 and 2022, serve as the secondary data source for this information. Tiered linear regression analysis is the method used for data analysis. Finding: The study's findings indicate that Regional Levy has a major impact on Yogyakarta's Original Regional Income (PAD), Land and Building Tax (PBB) revenue has a positive and significant impact on Yogyakarta's PAD, and the BPHTB tax has no effect on PAD. Novelty: This study offers novelty by simultaneously examining the effects of BPHTB, PBB, and regional retribution on Yogyakarta’s local revenue (PAD), providing a comprehensive analysis rarely found in previous research that typically focuses on these variables separatel
Determinan Tax Avoidance pada Emiten LQ45 dengan Ukuran Perusahaan sebagai Pemoderasi Santi; Nina Febriana Dosinta; Gita Desyana
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.163

Abstract

Purpose: To test and analyze the determinants of tax avoidance in LQ45 issuers with company size as a moderator. This research in expected to enrich the literature on tax avoidance determinants and provide practical benefits for tax authorities, investors, and related company management. Method: This research adopts a multivariate quantitative approach. During 2018 to 2023 on LQ45 issuers. The purposive sampling technique was used up to 11 companies selected based on the criteria set. The data processing technique begins with data classification and then analyzed using EViews 12 software through multiple regression analysis and moderating regression. Finding: Firm value, profitability, capital intensity simultaneously affect tax avoidance. Partially, firm value has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance, while capital intensity has no positive effect on tax avoidance. Company size as a moderator does not moderate company value, profitability, capital intensity on tax avoidance partially. Novelty: This research presents novelty by integrating firm value, profitability and capital intensity on tax avoidance with firm size as a moderator with agency theory and signal theory approaches in understanding the motivation and implications of tax avoidance in LQ45 listed companies.
Pengaruh Transfer Pricing, Leverage, Ukuran Perusahaan, dan Intensitas Modal terhadap Tax Avoidance Endah Yuli Astuti Raki; Gita Desyana; Juanda Astarani
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.165

Abstract

Purpose: This study aims to test and determine the effect of transfer pricing, leverage, company size, and capital intensity on tax avoidance. Method: This research method is quantitative using multiple linear regression analysis. The population used is LQ45 companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling method used is purposive sampling with a total of 85 samples. Finding: The results of the study indicate that transfer pricing, leverage, company size, and capital intensity simultaneously (together) have a significant effect on tax avoidance. In addition, partial results also show that company size and capital intensity have a positive effect on tax avoidance. Homever, transfer pricing and leverage do not affect tax avoidance. Novelty: The difference between this study and previous studies is that this study uses a larger sample and the analysis method used is multiple linear analysis.
Pengaruh Komisaris Independenden dan Pengungkapan ESG terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Sri Ayem; Maksimilianus Bobat
Jurnal Literasi Akuntansi Vol 5 No 3 (2025): September 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i3.178

Abstract

Purpose: This study aims to determine the effect of independent commissioners and ESG disclosure on company value, with profitability as a moderating variable. Method: This study uses a quantitative method, namely presenting research results in numerical form which are then explained and interpreted descriptively, to test the hypothesis. The subjects of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the industrial goods sector. The sample of this study was 32 companies during the observation period 2021-2023, so that 96 observation units were obtained using purposive sampling. Finding: The test results show that the variables of independent commissioners and ESG disclosure have an effect on firm value. However, profitability is unable to moderate the effect of independent commissioners and ESG disclosure on firm value. Novelty: This study combines independent commissioners and ESG disclosure as two main aspects of corporate governance and sustainability, which are analyzed simultaneously against firm value. This combination has not been widely discussed simultaneously in the context of Indonesian manufacturing companies.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Pajak UMKM di Kota Yogyakarta Antonius Ardani Jampar; Suyanto
Jurnal Literasi Akuntansi Vol 5 No 3 (2025): September 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i3.179

Abstract

Purpose: This study aims to examine the influence of tax knowledge and tax sanctions on tax compliance among MSMEs in Yogyakarta City. Method: The population in this study was all registered MSMEs in Yogyakarta City, with a sample of 106 respondents drawn using a purposive sampling technique. The research method used was a quantitative survey approach through questionnaire distribution. The data obtained were analyzed using multiple linear regression techniques. The data analysis method used was multiple linear regression analysis with SPSS version 25. Finding: The results show that tax knowledge and tax sanctions have a positive and significant effect on MSME tax compliance. Novelty: Understanding taxpayer compliance in the MSME sector in Yogyakarta City through empirical testing of the influence of tax knowledge and tax sanctions. This research has the potential to validate or modify the Theory of Planned Behavior (TPB) in the unique context of MSMEs in Yogyakarta.
Pengaruh Literasi Keuangan, Presepsi Risiko dan Behavioral Finance Terhadap Keputusan Investasi Pada Himpunan Pengusaha Muda Indonesia di Yogyakarta Nur Anita Chandra Putry; Maria Virgilia Kesau
Jurnal Literasi Akuntansi Vol 5 No 3 (2025): September 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i3.181

Abstract

Purpose: This study aims to determine whether financial literacy, risk perception and behavioral finance influence investment decisions made by the Indonesian Young Entrepreneurs Association in Yogyakarta. Method: This study applied a quantitative approach. Young Yogyakarta entrepreneurs who met certain criteria were the subjects of this study. The purposive sampling method was used to collect a total of 130 samples from the respondents. Multiple linear regression was used to examine the data with the IBM SPSS version 23. Finding: The results of this study indicate that the variables of risk perception and behavioral finance have a positive and significant impact on investment decisions. However, financial literacy does not affect investment decisions in entrepreneurs. Novelty: This study focuses on young entrepreneurs of HIPMI members in Yogyakarta City by combining three main variables in one comprehensive framework, in contrast to previous studies that examined general investors without geographical specificity and examined each variable with the assistance of other different variables.

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