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Imang Dapit
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JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Published by Universitas Dian Nuswantoro
ISSN : -     EISSN : 27232522     DOI : https://dx.doi.org/10.56696/jaka.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal Akuntansi, Keuangan dan Auditing) mempublikasikan hasil penelitian untuk memberikan kontribusi baru untuk literatur Akuntansi, Keuangan dan Auditing. Topik Jurnal JAKA terkait dengan semua aspek akuntansi, tetapi tidak terbatas pada topik berikut: 1. Financial Accounting 2. Management Accounting 3. Accounting Information System 4. Auditing 5. Corporate Governance 6. Behavioral Accounting 7. Professional Accounting Ethics 8. Public Sector Accounting 9. Accounting Education 10. Islamic Accounting 11. Capital Market 12. Ethics and Professionalism of Accountant 13. Corporate Social Responsibility
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 171 Documents
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Pengaruh Multinasionalitas, Tax Haven, Dan Goodwill Terhadap Transfer Pricing Dengan Moderasi Political Connection Kristianto, Anggelica Yufa; Sumaryati, Anna
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9523

Abstract

Transfer pricing is a critical issue as global trade allows multinational companies to operate across borders. Despite the increased tax revenue associated with transfer pricing, Indonesia's economy is negatively affected. This study aims to assess how multinational practices, tax haven use and goodwill have affected the transfer pricing trends of multinational companies. This study used secondary data from annual reports of multinationals listed on the Indonesia Stock Exchange. Energy companies from the aforementioned stock exchange were selected using an intentional sampling method from 2018-2022. The quantitative analysis applied the multiple regression technique, and the research sample comprised 21 companies. SmartPLS version 3 tool was utilized to analyze the gathered data. The results show that tax havens have a positive and significant effect on transfer pricing. There is no detectable effect of multinationality or goodwill. The importance of political connections in the tax haven/transfer pricing nexus highlights its critical moderating role.
Pengaruh Pengetahuan Investasi, Manfaat Investasi, Motivasi Investasi, Modal Minimal Investasi, Dan Return Investasi Terhadap Minat Investasi Di Pasar Modal Wulandari, Putri; Machmuddah, Zaky; Utomo, ST. Dwiarso
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9596

Abstract

This research was carried out to see whether there was an influence on investment knowledge, investment benefits, investment motivation, minimum investment capital and investment returns on investment interest in the capital market. Quantitative methods were used in this research. Determining sample limits using the Slovin formula produced 201 respondents from 405 students who took part in KSPM in Semarang City. The samples for this research were Unissula 15 students, Unisbank 10 students, UIN Walisongo 17 students, Unwahas 5 students, Polines 49 students, Undip 50 students, Unika 10 students, Udinus 28 students, Upgris 10 students, Usm 7 students. This research was conducted using primary data, namely multiple linear regression analysis tests. From the test results, investment knowledge, investment benefits, investment motivation, minimum investment capital and investment returns have an influence on investment interest in the capital market among students who take part in KSPM in Semarang City. The results of the F test show that the significance value is 0.000, which means less than 0.05, indicating that this model can be used for research. Based on the results of the Adjusted R Square test, the value is 0.585 or 58.5%, indicating that the five independent variables have an effect on the dependent variable by 58.5%. Meanwhile, the remaining 41.5% of investment interest among students who take part in KSPM is influenced by other variables that are not in the regression model of this research.
Korelasi Perencanaan Pajak, Akuntansi Pertanggungjawaban Dan Komitmen Organisasi Pada Kinerja Manajerial Ratnawati, Juli; T.A.H, Natalistyo; Dian Andika, Arditya
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9622

Abstract

The article  aims to analyze the correlation of tax planning and responsibility accounting on manager performance with the organizational commitment as an intervening variable. The respondents of this study are all levels of managers, both operational and middle level managers at PT. Sinar Sosro Central Java Region as many as 56 people. We use path anaysis to  analyze the data. The study finds that tax planning and responsibility accounting have an influence on organizational commitment. Beeside, tax planning, responsibility accounting and organizational commitment influence toward managerial performance. However, tax planning and accountability accounting do not affect managerial performance through organizational commitment.
Pengaruh Kebijakan Deviden, Struktaur Modal, Set Peluang Investasi, Dan Profitabilitas Terhadap Nilai Perusahaan Mahirun, Mahirun; Ayuningrum, Anggrainy Putri; Prasetiani, Titi Rahayu; Kushermanto, Andi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9623

Abstract

The research objective is to empirically examine the effect of dividend policy, profitability, capital structure, and investment opportunity set on firm value. The object used is the LQ45 index company on the Indonesia Stock Exchange during the period 2017-2021. The analytical tool we use is multiple linear regression using SPPS software. The results of testing 134 samples over a period of 5 years resulted in the findings of profitability with the return on equity (ROE) indicator, and the investment opportunity set with the price earning ratio (PER) indicator being able to significantly increase the company's value with the price to book value (PBV) indicator. While other findings are dividend policy with dividend payout ratio (DPR) indicator has a negative and insignificant effect on firm value (PBV). While the capital structure with the debt to equitu ratio (DER) indicator although it has a positive effect on firm value (PBV), but the results are not significant.
Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Harga Saham Pada Perusahaan Farmasi Arya Shena, Niko; Utomo, Dwiarso
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9625

Abstract

This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to 2022 in relation to profitability, liquidity and leverage. Return on Equity (ROE) is used to assess profitability, while Current Ratio (CR) is used to assess liquidity and Debt to Equity Ratio (DER) is used to assess leverage in this research. Eleven pharmaceutical companies were randomly selected for data collection for this study. Based on the sample criteria used, seven drug manufacturers have met the requirements for 2018–2022. Linear tests, classical assumption tests, model tests, and hypothesis tests are just some of the statistical procedures used in this test. The results of this research show that profitability has quite a large influence on share prices, but liquidity and leverage were found to have no influence on share prices.
Faktor-Faktor Yang Mempengaruhi Konservatisme Akuntansi Priatiningsih, Dian; Myas Sari, Fangela
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9626

Abstract

The purpose of this study was to determine the effect of company growth, profitability, investment opportunity set, leverage, and firm size on accounting conservatism in Go Public manufacturing companies. The sample in this study is a manufacturing company in the food and beverage sub-sector consumer goods industry and is listed on the Indonesia Stock Exchange (IDX) during the period 2015–2019. The number of samples were 14 companies taken by purposive sampling method. The analytical method of this study uses multiple regression with the SPSS 20 program which has previously passed the classical assumption test. The results of this study indicate that company growth has a negative and significant effect on accounting conservatism. Profitability has a positive and insignificant effect on accounting conservatism. The investment opportunity set has a positive and significant effect on accounting conservatism. Leverage has a positive and significant effect on accounting conservatism. Firm size has a positive and insignificant effect on accounting conservatism.
Pengaruh Rasio Profitabilitas Dan Likuiditas Terhadap Financial Distress Pada Perusahaan Otomotif Tahun 2019-2022 Maryamah, Isnani; Suparno, Suparno
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9627

Abstract

Automotive companies are a very important sector for investment and have a significant role in national economic growth. However, an unstable situation such as the Russia-Ukraine war has the potential to hamper economic recovery, both in Indonesia and the world, from the impact of the Covid-19 pandemic. This research was conducted to find out whether profitability and liquidity ratios have an effect on predicting financial distress in automotive companies listed on the IDX in 2019-2022 using the multiple linear regression analysis method. The results of this study are that the profitability ratios have an effect on financial distress while the liquidity ratio has no effect on financial distress. But the ratio of profitability and liquidity together affect financial distress.
Analisis Kinerja Keuangan Dalam Menilai Kesehatan Koperasi Di Koperasi Al-Ikhlas Martiani S, Desri; Kartini, Tina; Martaseli, Evi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9629

Abstract

The purpose of this research is to determine the financial performance and soundness of cooperatives from the aspects of capital, aspects of productive asset quality, aspects of liquidity and aspects of independence and growth. This research was conducted using a qualitative method with a descriptive approach. The data collection method used by the author is the method of observation, interviews, documentation, and triangulation related to the performance and health of cooperatives in the Al-Ikhlas Cooperative. Based on the research results obtained, the performance and health of cooperatives in the Al-Ikhlas Cooperative fluctuates every year.
Dampak Pelaporan Keberlanjutan Terhadap Kinerja Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Di BEI Tahun 2022) Fitriya, Nur Rohmatul; Putri, Nadia Novita Alifiah; Rahmalia, Afifah Yusfi; Pandin, Maria Yovita R
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9645

Abstract

The purpose of this study was to determine the effect of sustainability reports on company performance and value. The Company's main objective is to generate revenue and improve the welfare of all stakeholders by pursuing a number of profit maximization strategies. However, company management must consider other factors besides the company's current strong financial performance. The business is to strengthen its environmental, social and economic pillars. This study was conducted to ascertain the impact on the performance and value of Consumer Goods Industry Manufacturing Companies in the disclosure of economic, environmental, and social performance in sustainability reporting. A purposive sampling technique was used for the sampling process and data regression analysis was used for the analysis. This study reveals that the company performance of PT Garudafood Putra Putri Jaya Tbk, PT Indofood Sukses Makmur Tbk, and PT Ultrajaya Milk Industry and Trading Company Tbk is significantly affected by the disclosure of environmental performance. In addition, the performance and value of Consumer Goods Industry Manufacturing companies are significantly influenced by the disclosure of economic, environmental, and social performance simultaneously.
Analisis Pengaruh Minimasi Pajak Dan Mekanisme Bonus Terhadap Transfer Pricing Dengan Komite Audit Sebagai Variabel Pemoderasi Nehayati, Nela; Pamungkas, Imang Dapit; Ratnawati, Juli; Durya, Ngurah Pandji Mertha Agung
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9646

Abstract

This research aims to test and analyze the direct influence of tax minimization strategies, tunneling incentives, and bonus mechanisms on transfer pricing decisions. Meanwhile, the indirect influence involves the audit committee as a moderating factor, to test its influence on transfer pricing practices. The data used in this research comes from the Annual Reports of natural resource sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. A total of 185 companies used the purposive sampling method, producing a sample of 104 data which was analyzed using WarpPLS 8.0. Based on the research results, tax minimization has a direct influence on transfer pricing, while the bonus mechanism has no influence on transfer pricing and the audit committee cannot moderate the influence of both on transfer pricing. The implications of this research emphasize the importance of companies paying attention to their tax and transfer pricing policies as part of a general risk management and compliance strategy to prevent potential abuse or tax compliance risks.

Page 12 of 18 | Total Record : 171

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