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INDONESIA
Jurnal Kontemporer Akuntansi
Published by Universitas Tarumanagara
ISSN : 28097912     EISSN : 28097912     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kontemporer Akuntansi merupakan jurnal yang mempublikasikan artikel-artikel dari mahasiswa Program Studi (Prodi) S2 Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara dengan ISSN 2809-7912(elektronik) . Kajian artikel terkait dengan bidang ilmu Akuntansi seperti Perpajakan, Auditing, Akuntansi Manajemen serta kajian lainnya yang terkait. Jurnal Kontemporer Akuntansi terbit dua kali dalam setahun (Maret dan September). Jurnal Kontemporer Akuntansi menerbitkan artikel dan mahasiswa Maksi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara dengan bidang; 1. Perpajakan 2. Auditing 3. Akuntansi Manajemen 4. Akuntansi Umum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Volume 3, No.2, September 2023" : 7 Documents clear
SKEPTISISME PROFESIONAL DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT DAMPAKNYA TERHADAP KUALITAS AUDIT Fitri Yuliani; Sukrisno Agoes; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to analyze the effect of professional skepticism and task complexity on audit judgment and its impact on audit quality. This research was conducted at KAP members of FAPM in Jakarta. The sample in this study was selected using a purposive sample method in order to obtain a total sample of 100 external auditors using a questionnaire. The research method used is descriptive and statistical analysis using the SmartPLS 3.0 test tool. This study shows that professional skepticism and task complexity have a positive effect on audit judgment and audit judgment has a positive effect on audit quality.
CAPITAL INTENSITY, LIQUIDITY, LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PERIODE 2012-2019 Alvina; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Indonesia is a developing country, where one of the largest sources of income for the Indonesian state comes from its tax income. With the existence of government regulations to provide incentives to reduce tax rates on entities, there are still differences of opinion between the government, which causes corporate taxpayers to reduce tax payments illegally or legally. In this study, the method of legal tax reduction. A research was conducted on capital intensity, liquidity, and leverage on tax avoidance with sales growth as a moderating variable in mining sector companies listed on the IDX for the period 2012 - 2019. The research hypothesis is that capital intensity and leverage can have a significant and positive effect on tax avoidance, liquidity has no effect. against tax avoidance, and sales growth weakens the influence of Capital Intensity, Liquidity, and Leverage on Tax Avoidance. The sample selection method was purposive sampling and 8 companies were selected as samples. Techniques for processing data with multiple regression analysis methods with the help of SPSS and Microsoft Office 2013 programs. The results showed that capital intensity, liquidity, and leverage had no significant effect, while sales growth did not affect the relationship between capital intensity, liquidity and leverage on tax avoidance
PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE PADA COST OF DEBT DENGAN EARNINGS MANAGEMENT SEBAGAI VARIABEL PEMODERASI Renny Muspyta; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine the effect of profitability and financial leverage on the cost of debt, and the role of earnings management as a moderating variable. In this study, profitability is measured by the Ratio of return on equity, financial leverage is measured by the proxy debt Ratio, earnings management as measured by discretionary accruals, and cost of debt is measured by the Ratio of interest expense divided by the average total debt. The population in this study are publicly traded companies listed on the IDX, and the sample used is manufacturing companies listed on the IDX for the 2016-2019 period. Based on the purposive sampling method, the samples obtained were 69 manufacturing companies and 276 observations. The results showed that profitability has a negative effect on the cost of debt, while financial leverage has no effect on the cost of debt, earnings management cannot weaken the negative effect of profitability on the cost of debt and earnings management cannot weaken the negative effect of financial leverage on the cost of debt.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN GCG SEBAGAI VARIABEL MODERASI Regina; Herlin Tundjung Setijaningsih
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims at how the role of the free cash flow, financial distress and leverage on earning management, and the effect of good corporate governance as moderating toward earning management on manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 321 companies. Data processing techniques using moderated regression analysis what helped by Eviews program Version 12.0 and Microsoft Excel 2019. The results of this study indicate that financial distress and leverage have no significant influence on earning management, free cash flow has a negative and significant influence on earning management and GCG in this study is able to moderate the influence of free cash flow on earning management but GCG is not able to moderate the influence of financial distress and leverage on earnings management.
Pengaruh Pelayanan Fiskus dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Badan Rubenson Lumbantobing; Jonnardi; Henny
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study examines the effect of tax services and the implementation of E-Filing on corporate taxpayer compliance. The sample comes from companies listed in KPP Pratama Jakarta Kebon Jeruk Satu as a sampling frame. Based on purposive sampling, 105 questionnaires were distributed, exceeding the specified number of samples, which was 90 questionnaires. The hypothesis is carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) 3.0. The results of this study indicate that the tax service and the application of E-Filing have a positive effect on taxpayer compliance. The Directorate General of Taxes is expected to improve service quality so that taxpayers are enthusiastic in carrying out their tax obligations.
DINAMIKA STRUKTUR MODAL PERBANKAN Nerissa Arviana; Ishak Ramli; Kurniati W Andini
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study was to determine whether taxes, credit, size of liquidity and bank profitability affect the bank's capital structure and whether the bank's capital structure affects the bank's liquidity and profitability. This study uses 93 samples, namely 31 banks listed on the Indonesian stock exchange in the 2018-2020 period. The results of this study indicate that taxes, firm size, liquidity and profitability affect the capital structure and capital structure affects liquidity and profitability
PERAN TATA KELOLA PERUSAHAAN DALAM PROFITABILITAS, STRUKTUR MODAL, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Indawati; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to determine how the effect of profitability, capital structure and tax avoidance on firm value and to find out how the role of corporate governance in moderating the effect of profitability, capital structure and tax avoidance on firm value in manufacturing companies in the non-cyclical consumer goods industry sector listed on the Indonesian Stock Exchange (IDX) for the period 2017 to 2020. The sample was selected using the purposive sampling method and the valid data were 34 companies. Based on the background, previous research and the underlying theory, the hypothesis of this research is that profitability and capital structure have a positive effect on firm value, tax avoidance has a negative effect on firm value, and corporate governance can moderate the effect of profitability, capital structure and tax avoidance on firm value. The data analysis technique is multiple linear regression with moderator regression analysis (MRA). The results of this research show that: (1) Profitability has a positive effect on firm value (2) Capital structure does not have a positive effect on firm value, (3) Tax avoidance does not negatively affect firm value, (4) Corporate Governance does not moderate the influence of profitability, structure capital with equity liability ratio (DER) indicators and tax avoidance on firm value, (5) Good Corporate Governance is proven to moderate the effect of capital structure with asset liability ratio (DAR) indicators on firm value. The implication of this research is the need to increase the role of corporate governance and improve corporate governance mechanisms in Indonesia to increase the value of the company which will provide a good signal for investors.

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