Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi pertama kali diterbitkan pada tahun 2016. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerbitkan 2 (dua) jurnal dalam setiap tahunnya, yaitu terbit di bulan Februari dan Agustus. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas. Situs Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi adalah jurnal ilmiah akuntansi dan ekonomi yang merupakan sumber referensi akademisi di bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerima artikel ilmiah dengan lingkup penelitian pada: Akuntansi Keuangan Akuntansi Manajemen Auditing Perpajakan Sistem Informasi Akuntansi Akuntansi Sektor Publik / Pemerintahan
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<![CDATA[DAMPAK ARUS KAS OPERASI, LABA AKUNTANSI, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2022 ]]>
<![CDATA[Dеոոy AIfiaոsyah]]>;
<![CDATA[Natrion]]>
<![CDATA[ Jurnal Liabilitas Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v8i2.263
<![CDATA[Investment is the act of investing money or capital in one or more types of assets for a limited period for the purpose of achieving income or increasing value, which is commonly referred to as Stock Return. Stock Return is the return effect of investment. This study aims to determine the effect of operating cash flow, accounting profit, and company size on stock returns. The research design uses causal research. The population and sample for this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 – 2022. The data collection technique in this study used a purposive sampling technique. The data used is secondary data obtained from the Indonesian Stock Exchange (IDX) and data analysis using Multiple Linear Regression analysis. The results of the study prove that accounting profit has no significant effect on stock returns, while operating cash flow and company size have no significant effect on stock returns. The magnitude of the influence of the independent variable on the dependent variable is 12.4%.]]>
<![CDATA[PENGARUH PENGALAMAN, INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Jahormin Simarmata]]>;
<![CDATA[Citra Olivia Delima]]>
<![CDATA[ Jurnal Liabilitas Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v8i2.264
<![CDATA[Tihis stuidy aiims to dietermine tihe effiect of expeirience, inidependence, comipetence, and audiitors ethiics on aiudit quaility, emipirical situdies at puiblic acicounting firims in Siouth Jakairta.Tihe popiulation wiere aill audiitors at pubilic accouinting firims in soutih Jakiarta regiistered at IiAPI 2021 The saimple iused wias 100 resipondents friom 10 Piublic Accoiunting Fiirms wiho weire willinig to acicept reisearchers. Tihe daita aire primiary daita obitained thirough tihe distiribution of queistionnaires. Tihe daita procesising miethod usied by muiltiple lineiar anialysis uising SPiSS versiion 26.0. Tihe resuilts of tihis stuidy indiicate thiat expeirience anid indiependence piartially hiave no signiificant eiffect on aiudit qualiity, wihile auditior compeitence aind etihics pairtially haive a signiificant eiffect oin aiudit quiality]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 ]]>
<![CDATA[Tagor Sidauruk]]>;
<![CDATA[Adolpino Nainggolan]]>;
<![CDATA[Restu Juliandhary]]>
<![CDATA[ Jurnal Liabilitas Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v8i2.265
<![CDATA[This research was conducted to understand the impact of Profitability, Leverage, Sales Growth and the Board of Commissioners regarding Tax Avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019 – 2021 term. Sampling used a purposive sampling method, totaling 88 samples. The research results were obtained by using multiple linear regression analysis method. The results of this research argue that the Leverage variable has a significant influence on tax evoidance and is not influenced by the Profitability, Sales Growth, and Board of Commissioners variables.]]>
<![CDATA[PENGARUH TAX PLANNING DALAM UPAYA MENINGKATKAN KINERJA KEUANGAN ]]>
<![CDATA[Indira Shinta Dewi shinta]]>
<![CDATA[ Jurnal Liabilitas Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v8i2.270
<![CDATA[This study aims to see the effect of tax planning in efforts to improve financial performance. Using the Tax Retention Rate, Book Tax Differences, and Effective Tax Rate proxies on how tax planning affects the financial performance of manufacturing companies in the pharmaceutical and consumer sub-sectors between 2019-2022, the Indonesia Stock Exchange is the object of data collection. Data processing uses Statistical Product and Service Solution for Windows version 24. Purposive sampling using several appropriate criteria was used to collect 175 data. Multiple regression analysis is a method of data analysis. The findings of the analysis show that the Tax Retention Rate, Book Tax Difference (BTD), Effective Tax Rate have an influence on efforts to improve financial performance. Based on the results of the F test, it also has an influence on efforts to improve financial performance]]>
<![CDATA[Pengaruh Likuiditas, Agency Cost Dan Kebijakan Dividen Terhadap Nilai Perusahaan ]]>
<![CDATA[Syaharany, Nabila]]>;
<![CDATA[Maulana, Agus]]>
<![CDATA[ Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v9i1.401
<![CDATA[This research is quantitative research which aims to determine the effect of liquidity, agency costs and dividend policy on company value with profitability as a control variable. The population of this research is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research uses 159 samples were obtained using the purposive sampling method. Random Effect Model (REM) with multiple linear regression is used in this research using STATA 13. The results of this research are that liquidity does not have a significant effect on company value, agency costs do not have a significant effect on company value, dividend policy does not have a significant effect on company value, and profitability does not have a significant effect on company value.]]>
<![CDATA[AUDITOR SYARIAH APAKAH CUKUP DENGAN SERTIFIKASI AKUNTANSI SYARIAH? ]]>
<![CDATA[Liva Fatrianda]]>;
<![CDATA[Shabrina Syifa Qolbiyah]]>;
<![CDATA[Zalfa, Salma Rodliyatu]]>
<![CDATA[ Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v9i1.407
<![CDATA[The purpose of this research is to present the view that accounting certification alone is insufficient for the practice of Islamic auditors. With this rationale, the article employs the Systematic Literature Review (SLR) method to further investigate related issues. The findings of this research indicate that the lack of dedicated education institutions and certifications for Sharia auditors in Indonesia is a key reason why the competence of Sharia auditors is still in doubt. The Sharia accounting certification provided by the Indonesian Institute of Accountants is limited to the technical aspects of accounting and does not encompass Sharia audit aspects. Therefore, additional certification focusing on Sharia audit competence is deemed necessary. ]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK SEBELUM DAN SELAMA COVID–19 PADA PERUSAHAAN SEKTOR MANUFAKTUR ]]>
<![CDATA[Nabela Khoiriyah]]>;
<![CDATA[Nur Hayati]]>
<![CDATA[ Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v9i1.411
<![CDATA[Penelitian ini memiliki tujuan untuk melihat bagaimana pengaruh profitabilitas, ukuran perusahaan, leverage, dan konservatisme terhadap penghindaran pajak dan membandingkan penghindaran pajak sebelum Covid-19 tahun 2019 dan selama Covid-19 tahun 2020 pada perusahaan sektor manufaktur yang terdaftar di BEI (Bursa Efek Indonesia). Penelitian ini dilakukan dengan menerapkan metode penelitian kuantitatif pada perusahaan sektor manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) dengan menggunakan teknik purposive sampling pengambilan sampelnya. Hasil penelitian menunjukkan bahwa profitabilitas dan konservatisme berpengaruh positif dan tidak signifikan terhadap penghindaran pajak, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap penghindaran pajak, dan terdapat perbedaan penghindaran pajak sebelum dan selama Covid-19 yaitu peningkatan penghindaran pajak pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2019-2020]]>
<![CDATA[PERENCANAAN PAJAK PPH PASAL 21 SEBELUM DAN SESUDAH BERLAKUNYA PMK 66 TAHUN 2023 ]]>
<![CDATA[Sinambela, Tongam]]>;
<![CDATA[Reni Anggraeni]]>
<![CDATA[ Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v9i1.415
<![CDATA[The aim of this research is to determine the calculation of income tax article 21 based on the net, gross and gross up methods and the impact of implementing these methods after the enactment of PMK Number 66 of 2023. This research uses a qualitative descriptive method derived from a summary of the salary calculations for permanent employees in 2022 which was prepared by the author himself. The results of this research show that the gross method is more profitable in calculating PPh Article 21 payable and PPh Article 29 before and after the enactment of PMK Number 66 of 2023]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Sidauruk, Tagor]]>;
<![CDATA[Nainggolan, Adolpino]]>;
<![CDATA[Nichmah Listiyarini]]>
<![CDATA[ Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v9i1.418
<![CDATA[This study aims to evaluate the impact of Corporate Social Responsibility (CSR) Disclosure, Capital Intensity, and Liquidity on Tax Avoidance practices in Manufacturing companies listed on the Indonesia Stock Exchange. The study population includes Manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2022. The sampling technique uses Purposive Sampling Approach with a total sample of 126. The data analysis method used is multiple linear regression analysis to evaluate the impact of independent variables on tax avoidance practices. The results showed that Corporate Social Responsibility and Liquidity variables had an influence on tax avoidance practices, while Capital Intensity did not have a significant impact on tax avoidance. Overall, Corporate Social Responsibility, Capital Intensity, and Liquidity simultaneously contributed 59.60% to tax avoidance, while the remaining 40.40% was influenced by other factors not included in the research model.]]>
<![CDATA[PENGARUH PEMAHAMAN PAJAK, TARIF PAJAK, LINGKUNGAN, DAN KESADARAN SUBJEK PAJAK TERHADAP KEPATUHAN SUBJEK PAJAK UMKM DI KECAMATAN PONDOK AREN ]]>
<![CDATA[Galih Chandra Kirana]]>;
<![CDATA[Azys Prasstia]]>;
<![CDATA[Heriston Sianturi]]>;
<![CDATA[Meifida Ilyas]]>
<![CDATA[ Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia ]]>
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DOI: 10.54964/liabilitas.v9i1.422
<![CDATA[The purpose of this study is to determine the impact of tax understanding, tax rates, environment and taxpayer awareness on MSME taxpayer compliance. in a quantitative way. The data used are primary data obtained from a questionnaire and distribution of respondents to her MSME taxpayers in Pondok Allen District, and the sample is her 99 respondents. Based on the results obtained in analytical testing, it is concluded that taxpayer awareness and taxpayer awareness of taxes, tax rates and the environment simultaneously influence tax compliance. And each independent variable has a partial influence on the dependent variable.]]>
