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Ardhansyah Putra
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Prodi. Akuntansi, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah Jl.Garu II No.93 Medan FE Prodi Akuntansi UMN AL Washliyah Kode Pos : 20147 061 7867044 / 7862747
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INDONESIA
Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Published by Universitas Muslim Nusantara Al Washliyah Medan
ISSN : -     EISSN : 26866064     DOI : https://doi.org/10.32696/jaapi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi Perilaku.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 108 Documents
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Pengaruh Rasio Solvabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Konstruksi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Putri Melani; Dwi Saraswati; Hendra Saputra
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5865

Abstract

The aim of this research is to examine how solvency ratios, liquidity, and company size influence the financial performance of BEI construction from 2020 to 2024. Return on Assets (ROA) is used as the dependent variable to measure financial performance, while Debt to Asset Ratio (DAR), Cash Ratio (CR), and the natural logarithm of total assets (Ln Total Assets) are used to measure solvency, liquidity, and company size. This research uses a quantitative methodology that uses a multiple linear regression analysis approach. Purposive sampling was used to choose the sample, which included 80 observations from a total of 16 companies over a 5-year period. Based on the research findings, it can be concluded that while firm size has a substantial impact on financial performance, the solvency and liquidity variables have no significant impact on financial performance. At the same time, financial performance is significantly impacted by solvency, liquidity, and company size. It is hoped that these findings will contribute to the body of knowledge in the field of corporate finance and provide investors and company management something to think about when making financial decisions.
Analisis Sistem Pengendalian Internal Penggajian Karyawan Pada PT. Penjaminan Jamkrindo Syariah Risma Febriyanti Putri RM; Hesti Agustin; Umrahwati Ilyas; Sri Wahyuni; Juandri Sangka
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5876

Abstract

This study aims to analyze the effectiveness of the internal control system of employee payroll at PT Penjaminan Jamkrindo Syariah. The research was conducted using a qualitative descriptive approach through literature study and analysis of payroll processes within the company. The payroll process in PT Jamkrindo Syariah consists of several stages, including employee data management, attendance recording using fingerprint, payroll calculation with specially designed Excel worksheets, verification and authorization, salary payment via bank transfer, accounting recording, and documentation. The results indicate that the company has implemented a fairly good payroll procedure supported by technology and proper documentation, which promotes efficiency, transparency, and accountability. The strengths of the system include the use of fingerprint for accurate attendance, semi-automated Excel calculation to minimize human errors, and complete payroll documentation. However, several weaknesses remain, such as the lack of segregation of duties, the absence of dual authorization in payroll approval, and the risk of manipulation when the fingerprint system fails. These weaknesses are inconsistent with internal control theories and may violate Islamic principles of justice (al-‘adl) and trustworthiness (amanah). Overall, the internal control system of payroll at PT Jamkrindo Syariah is adequate but needs improvements to enhance effectiveness and compliance with sharia values.).
Pengaruh Financial Distress terhadap Auditor Switching Syafrita Ridha Ginting; Slamet Sugiri
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5880

Abstract

This study aims to examine whether certain financial indicators, previously identified as strong predictors of financial distress, influence auditor switching. The indicators analyzed are return on total assets, net profit on total assets, earnings per share, and cash flow per share. The sample consists of 37 financially distressed companies listed on the Indonesia Stock Exchange, identified using the Altman Z"-Score model, comprising a total of 148 observations. Data analysis was conducted through logistic regression. Findings reveal that return on total assets negatively impacts auditor switching, while net profit on total assets shows a positive effect. However, earnings per share and cash flow per share do not significantly influence auditor switching. These results offer valuable insights for financial statement users and stakeholders in forecasting financial distress in firms that change auditors, thereby supporting critical decision-making for these users.
Analisis Digital Audit Kualitas Laporan Keuangan Koperasi Simpan Pinjam di Kecamatan Lubuk Pakam Dwi Saraswati; Nur Aliah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.2711

Abstract

The aim of this research is to determine the influence of human resources, internal control systems and information technology on the quality of financial reports in savings and loan cooperatives in Lubuk Pakam sub-district. The type of research carried out is quantitative research. The research was conducted in 6 savings and loan cooperatives in Lubuk Pakam sub-district. The population and sample in this study consisted of 30 respondents. The data source used is primary data obtained using a questionnaire and measured using a Likert scale. Meanwhile, the data analysis method used in this research is the multiple linear regression analysis method with the help of computer software, namely the statistical package for social science (SPSS 25). The results of this research show that: (1) human resources do not partially and significantly influence the quality of financial reports of savings and loan cooperatives. (2) Internal control partially and significantly influences the quality of savings and loan cooperative financial reports. (3) Information technology partially and significantly influences the quality of financial reports of savings and loan cooperatives. (4) Human resources, internal control systems and information technology simultaneously and significantly influence the quality of financial reports of savings and loan cooperatives.
Pengaruh Total Aset, Aset Tetap dan Debt Ratio Terhadap Durasi Audit Pada Perusahaan Sektor Otomotif Periode 2021-2024 Ariana Daania Hermawan; Nudhar Cahyani; Agnes Cloudia; Andi Nurnaflah Anastasya Ramadani; Ricky Bryan D.P. Tampubolon
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6080

Abstract

This study examines the influence of Total Assets, Fixed Assets, and the Debt Ratio on Audit Duration in automotive sector companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024. The sample consists of thirty-five observations from nine companies selected using purposive sampling. The analysis was conducted through classical assumption testing and multiple linear regression, including simultaneous testing, partial testing, and the assessment of the coefficient of determination. The findings indicate that Total Assets have a negative effect on Audit Duration, while Fixed Assets and the Debt Ratio have positive effects. The three variables also show a simultaneous influence on Audit Duration. Overall, the research model explains a portion of the variation in audit duration, although other factors such as the quality of internal controls, transaction complexity, and auditor policies may also contribute beyond the scope of this study.
Pengaruh Ukuran Perusahaan, Rasio Common Size Piutang, dan Pertumbuhan Pendapatan Terhadap Durasi Audit Perusahaan Jasa Ricky Bryan D.P Tampubolon; Mutiara Afif Andiani; Muhammad Erlangga Sumakir; Yera Hardiansyah; Arleta Matari Yuki
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6197

Abstract

This study aims to determine the effect of company size, accounts receivable ratio, and revenue growth on the duration of audits of service companies. The population in this study consists of service companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2024, and the research sample consists of 13 service companies that meet the research criteria. This study uses a quantitative method with an associative multiple regression analysis approach. The data used are financial report data from selected companies during 2021-2024, obtained through the IDX website and company websites. The variables in this study are independent variables, namely company size (X1), accounts receivable ratio (X2), and revenue growth (X3), and the dependent variable is audit duration (Y). Based on the results of data analysis and hypothesis testing, it shows that the variables of company size (X1) and common size receivables ratio (X2) have a positive and significant effect on audit duration (Y), while the variable of revenue growth (X3) has a positive but insignificant effect on audit duration (Y).
Pengaruh Peluang, Rasionalisasi Dan Kapabilitas Terhadap Fraud (Studi Kasus PT Sat Nusapersada Tbk Batam) Nadila; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6400

Abstract

This study aims to analyze the influence of opportunity, rationalization, and capability on the occurrence of fraud at PT Sat Nusapersada Tbk, Batam City. The study used a quantitative approach with primary data obtained through questionnaires distributed to 100 employees as respondents. Data processing was carried out using multiple linear regression analysis with the help of SPSS version 26. The results showed that the three independent variables had a positive and significant effect on fraud. Opportunity had a significance value of 0.004, rationalization of 0.002, and capability of 0.005. This indicates that the greater the opportunity, self-justification, and individual ability to exploit the situation, the risk of fraud also increases. The classical assumption test showed that the data were normally distributed and there were no problems of autocorrelation, multicollinearity, or heteroscedasticity, so the regression model was considered suitable for use. As a preventive measure, the company is advised to implement job rotation in the warehouse section, conduct periodic anti-collusion training, conduct risk-based audits in vulnerable operational areas, and provide ethics training to suppress rationalization and abuse of employee capabilities.
Peran Corporate Governance Dan Audit Terhadap Integritas Laporan Keuangan Perusahaan Transportasi Yang Terdaftar Di BEI Tahun 2020–2023 Putri Surya Fatiha
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6418

Abstract

This study aims to analyze the effect of corporate governance structure, proxied by the Audit Committee, Independent Commissioners, Audit Tenure, Size of Public Accounting Firms, and Auditor Turnover, on the Integrity of Financial Statements in transportation companies listed on the Indonesia Stock Exchange for the period 2020–2023. This study uses a quantitative approach with secondary data in the form of company annual reports. The sample was determined using purposive sampling and analyzed using multiple linear regression. The results show that the Audit Committee, Independent Commissioners, Audit Tenure, and Public Accounting Firm Size have a significant effect on Financial Statement Integrity, while Auditor Turnover does not have a significant effect. Simultaneously, all independent variables affect financial statement integrity. These findings reinforce agency theory, which states that internal and external oversight mechanisms play a role in minimizing conflicts of interest and improving the credibility of financial reporting.

Page 11 of 11 | Total Record : 108

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