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INDONESIA
Worksheet : Jurnal Akuntansi
Published by Universitas Dharmawangsa
ISSN : 28088557     EISSN : 28088573     DOI : https://doi.org/10.46576/wjs.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan Akuntansi Manajemen Akuntansi Pemerintahan Sistem Informasi Akuntansi Akuntansi Perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 185 Documents
 14   15   16   17   18 
Pengaruh Financial Distress, Kompensasi Rugi Fiskal, dan Insentif Eksekutif terhadap Tax Avoidance (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023) Yanti, Sesi Yuni; Sugiyarti, Listya
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7412

Abstract

This study aims to analyze the effect of Financial Distress, Fiscal Loss Compensation and Executive Incentives on Tax Avoidance in Property and Real Estate Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses the purposive sampling method, with a quantitative research type. The data used is secondary data, namely the company's annual financial report. The number of samples used in this study was 13 Property and Real Estate sector companies with observations for 5 (five) years, so that 65 observations were selected in the form of financial reports. The analysis used is panel data regression analysis using a fixed effect regression model with the EViews version 13 application tool. The results of the study show that simultaneously Financial Distress, Fiscal Loss Compensation and Executive Incentives have an effect on Tax Avoidance and partially Financial Distress has no effect on Tax Avoidance, Fiscal Loss Compensation has no effect on Tax Avoidance, and Effective Incentives has an effect on Tax Avoidance.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN FARMASI DI BEI 2020–2024 Halimah, Cici; Sembiring, Masta
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7660

Abstract

This study is motivated by indications of tax aggressiveness practices among pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX). Such practices raise concerns about corporate tax compliance and the transparency of financial reporting. To examine the factors influencing tax aggressiveness, this study employs a quantitative approach using panel data regression analysis. The independent variables include profitability and leverage, while the dependent variable is tax aggressiveness. The sample was selected using a purposive sampling method from pharmaceutical companies that met the criteria during the 2020–2024 period, with secondary data obtained from the official IDX website. Data analysis was conducted using E-Views 12 software. The results show that profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.0216 indicates that both variables explain only 2.16% of the variation in tax aggressiveness. These findings imply that other factors beyond profitability and leverage play a more dominant role in determining the level of tax aggressiveness among pharmaceutical companies in Indonesia
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PP NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS UMKM MAKANAN DAN MINUMAN DI LUBUK PAKAM) Wulandari, Riska; Jayusman, Sri Fitria; Wibowo, Muhammad Rizaldy; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7301

Abstract

This study aims to analyze the influence of tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 on taxpayer compliance of MSMEs in the food and beverage sector in Lubuk Pakam. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 70 respondents who were MSMEs in the food and beverage sector in Lubuk Pakam. Data analysis was conducted using multiple linear regression analysis with SPSS software, including validity tests, reliability tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination). The results show that tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 have a positive and significant effect on taxpayer compliance. These findings indicate that increasing tax understanding and taxpayer awareness, as well as the implementation of tax rate reduction policies, can encourage taxpayer compliance levels of MSMEs in the food and beverage sector in Lubuk Pakam. This study provides encouragement for the tax authorities to continue improving tax education and optimizing the implementation of tax rate policies that support MSME growth.
Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur Br Hutagalung, Camelya Adelyani; Dison Silalahi, Alistraja; Wardany, Sri; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7474

Abstract

This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN EFEKTIVITAS SiPD SEBAGAI VARIABEL MODERATING PADA PEMERINTAHAN KOTA BINJAI Ocvianita, Ika; Irfan, Irfan; Hani, Syafrida
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7557

Abstract

This study aims to examine the impact of the Government Internal Control System (SPIP) and the Understanding of Government Accounting Standards on the Timeliness of Financial Report Submission, with the Effectiveness of the Regional Control Information System (SiPD) acting as a moderating variable in the Government of Binjai City. This research adopts a quantitative associative approach, utilizing path analysis through SmartPLS 4 software. A total of 80 questionnaires were distributed for the study. The findings reveal that SPIP has a positive and significant effect on the timeliness of financial report submission. Additionally, the understanding of Government Accounting Standards also has a positive and significant impact. Moreover, the effectiveness of SiPD plays a moderating role, strengthening the relationship between SPIP and the timeliness of financial report submission, as well as enhancing the effect of understanding Government Accounting Standards on the timeliness of financial reporting.
PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, UKURAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TRASPORTASI DAN LOGISTIK Khuzaeni, Khuzaeni; Satiman, Satiman
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8408

Abstract

This study was conducted to analyze the influence of financial distress, audit tenure, and company size on the issuance of a going-concern audit opinion in transportation and logistics companies. The study population was 37 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The methodology used was logistic regression. Purposive sampling was used to select 19 companies, resulting in a five-year sample period from 2019 to 2023, resulting in 95 samples. Data were taken from the audited consolidated financial statements published by each company. Hypothesis testing was conducted using Eviews Series 12. The results showed that financial distress, audit tenure, and company size simultaneously influenced the issuance of a going-concern audit opinion. Financial distress partially influenced the issuance of a going-concern audit opinion, while audit tenure and company size did not.
DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN FARMASI DI INDONESIA Yaziq, Trixi Farhan; Wahyuni, Nining Ika; Wardhaningrum, Oktaviani Ari
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8074

Abstract

 The volatility experienced by pharmaceutical companies during and after the COVID-19 pandemic has intensified operational and financial pressures, raising concerns regarding financial sustainability and the potential for financial distress. This study aims to analyze the effect of profitability, leverage, and liquidity on financial distress in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Employing a quantitative approach with an associative causal design, the research uses purposive sampling to obtain 11 companies with 55 firm-year observations. Financial distress is measured using the Altman Z-Score Model, while profitability, leverage, and liquidity are represented by Return on Equity (ROE), Long-Term Debt to Equity Ratio (LDER), and Cash Ratio (CAR). Panel data regression with the Fixed Effect Model (FEM) and robust standard errors is applied to analyze the relationships among variables. The results reveal that profitability and leverage do not significantly affect financial distress, whereas liquidity has a significant negative effect, indicating that firms with stronger short-term liquidity are less exposed to financial instability. These findings imply that maintaining adequate liquidity is a key strategy for enhancing financial resilience in the pharmaceutical industry, especially in periods of heightened uncertainty.
GENDER,GROWTH, AND EARNINGS QUALITY:POTRET LAPORAN KEUANGAN SEKTOR KESEHATAN 2021-2024 Eva, Emiliana; Dyah Praptitorini, Mirna
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8347

Abstract

This study aims to analyze the effect of earning growth, the reputation on public acconting firms(PAFs),firm size,and female CEOs on earnings quality. Earnings quality is an important indicator in assessing the reliability of earning information that reflects a company’s actual economic condition. This study is based on agency theory,which explains the potential conflict of interest between management and shareholders,thereby emphasizing the need of effective monitoring mechanisms to improve earnings quaity. The population of this study consists of healthcare sector companies lited on the indonesia stok exchange (IDX) during the 2021-2024 period. The sampling technique used is purposive sampling,resulting in asample of companies that meet the research criteria. The data used are secondary data obtained from companies’ financial statements and annual reports. Multiple linear regression analysis is employed as the data analysis method. Earnings quality ia measured using the ratio of operating cash flow to net reputation of PAFs and CEOs are measured using dummy variables, and firm size is measured using the natural logarithm of total asset. From the research results, it can be concluded that profit growth, KAP reputation, company size, and female CEOs have a negative and significant effect on profit quality. 
Faktor - Faktor yang Mempengaruhi Niat Penggunaan Paylater Dengan Literasi Keuangan Sebagai Variabel Moderasi Larasati, Diah; Fuad, Khoirul
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8477

Abstract

The increasing presence of financial technology in everyday life has influenced how generation Z students manage their finances, particulary through the growing use of paylater services, which raises concern about financial responsibility. This study aims to examine the factors influencing students intention to use paylater among university students in Semarang. The analysis is based on the Theory of Planned Behavior (TPB), including attitude, subjective norms, perceived behavioral control, and personal financial accountability, with financial literacy as a moderating variable. A quantitative approach was applied using a survey of 160 students, and the data were analyzed using PLS-SEM with SmartPLS version 4. The results indicate that attitude and subjective norms have a significant positive effect on intention, while perceived behavioral control and financial accountability do not show significants effects. Financial literacy also does not significantly moderate the relationships examined. These findings imply that students decisions are more influenced by personal perceptions and social pressures than by financial considerations, highlighting the importance of strengthening practical financial literacy programs to encourage more responsible use of digital credit services among young users.
Eco-Reporting Kopi : Inovasi Laporan Keuangan UMKM Berbasis Dampak Sosial dan Lingkungan Untuk Usaha Berkelanjutan Pada CV. Mandiri Kopi Soraya, Nurhaflah; Rahmadani, Rahmadani; Anshor, Khairi; Tarigan, Devanta Abraham
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8316

Abstract

Penelitian ini bertujuan untuk mengembangkan dan menguji model Eco-Reporting sebagai inovasi pelaporan keuangan berbasis Environmental, Social, and Governance (ESG) pada CV. Mandiri Kopi, sebuah UMKM yang bergerak di sektor agribisnis kopi. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan Eco-Reporting mampu menyajikan informasi keuangan yang lebih komprehensif dengan mengintegrasikan dimensi ekonomi, sosial, dan lingkungan. Dari sisi ekonomi, CV. Mandiri Kopi mencatat peningkatan pendapatan sebesar 250% dengan laba bersih Rp 1 Miliar. Pada dimensi lingkungan, perusahaan berhasil mengolah 5.000 kg limbah kopi menjadi pupuk organik serta menanam 2.000 bibit pohon. Sedangkan pada aspek sosial, pemberdayaan 120 petani mitra dan penyelenggaraan 240 jam pelatihan telah memberikan dampak positif bagi komunitas lokal. Hasil ini sejalan dengan teori legitimasi yang menekankan pentingnya pengungkapan informasi keberlanjutan untuk memperoleh dukungan publik. Penelitian ini menyimpulkan bahwa Eco-Reporting dapat meningkatkan transparansi, akuntabilitas, serta legitimasi sosial UMKM, sekaligus mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Penelitian selanjutnya disarankan untuk memperluas objek kajian ke berbagai sektor UMKM guna menguji konsistensi model ini pada konteks yang berbeda.

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