Ekasakti Pareso Jurnal Akuntansi
Ekasakti Pareso Jurnal Akuntansi (EPJA) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. EPJA dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi, LPPM Universitas Ekasakti Padang dan Dharma Indonesia Tercinta (DINASTI) Publisher Group, secara periodik empat kali dalam setahun setiap Bulan Januari, April, Juli, dan Oktober. EPJA menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syari ah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan dan Akuntansi Perbankan.
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120 Documents
<![CDATA[The Effect of Profitability, Firm Size and Growth Opportunity On The Value of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2020 ]]>
<![CDATA[Gulo, Meidama]]>;
<![CDATA[Lady Sivera, Dica]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1091
<![CDATA[This study discusses the effect of profitability, firm size and growth opportunity on firm value in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2020. Data processing in this research is using multiple regression model. The source of data in this study is secondary data obtained indirectly from data obtained from the company's annual financial report published on the Indonesia Stock Exchange website. The sample taken in this study used a purposive sampling technique. The results of the analysis of this study indicate that the profitability (ROA) variable partially has a significant effect on firm value (PBV) with a significance (0.016 <0.05). Firm size variable partially has no effect on firm value (PBV) with a significance (0.164 > 0.05, growth opportunity variable partially has a significant effect on firm value (PBV) with a significance (0.000 < 0.05). Simultaneous f test results profitability, firm size and growth opportunity simultaneously affect firm value (significantly 0.000 < 0.05).]]>
<![CDATA[Pengaruh Penerapan dan Sosialisasi Pajak Umkm Berdasarkan Peraturan Pemerintah No 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus Pelaku UMKM di Kelurahan Purus, Kecamatan Padang Barat, Kota Padang) ]]>
<![CDATA[Savitri, Frazella]]>;
<![CDATA[Syafitri, Yulia]]>;
<![CDATA[Bustari, Andre]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1092
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui dan menganalisis 1). Pengaruh Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 secara parsial Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. 2). Pengaruh Sosialisasi Perpajakan secara parsial Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. 3). Untuk mengetahui Bagaimana Pengaruh Penerapan dan Sosialisasi Peraturan Pemerintah Nomor 23 Tahun 2018 secara simultan Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif. Metode pengumpulan data dilakukan dengan wawancara (interview), kuesioner dan dokumentasi. Populasi dalam penelitian ini adalah 123 orang dan sampel 53 orang. Meode penelitian adalah analisis deskriptif, analisis regresi linear berganda, serta uji hipotesis dengan uji-t dan uji-F. Hasil Penelitian 1). Penerapan Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Berpengaruh Positif Dan Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak. 2) Sosialisasi Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Berpengaruh positif Dan tidak Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak. 3) Penerapan Dan Sosialisasi Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Berpengaruh Positif Dan Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak.]]>
<![CDATA[Pengaruh Likuiditas dan Profitabilitas Terhadap Harga Saham Melalui Nilai Perusahaan Sebagai Variabel Intervenng pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Tahun 2016-2020 ]]>
<![CDATA[Fitria, Marlina]]>;
<![CDATA[Chandrayanti, Teti]]>;
<![CDATA[Lady Silvera, Dica]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1093
<![CDATA[This research aims to prove and analyze the influence of liquidity and profitability on share prices through company value as an intervening variable in consumption sector companies on the Indonesia Stock Exchange. In this research, the companies used were companies in the goods and consumption sector which were selected using a purposive sampling method. The data used was from 2016 to 2020. The data processing was carried out using the help of the Eviews program. In this research, indirect influence testing with intervening variables was carried out using the Sobel Test method. Based on the results of testing the hypothesis, it was found that company liquidity had no significant effect on the share prices of companies in the goods and consumption sector on the Indonesia Stock Exchange. In testing the second hypothesis, it was found that company profitability had a significant effect on the share prices of companies in the goods and consumption sector on the Indonesia Stock Exchange. testing the third hypothesis, it was found that company value had a significant effect on the share prices of companies in the goods and consumption sector on the Indonesian Stock Exchange.]]>
<![CDATA[Pengaruh Return On Equity (Roe), Reputasi Underwriter, Financial Leverage Terhadap Undepricing Initial Public Offering (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2020) ]]>
<![CDATA[Dakhi, Semarni]]>;
<![CDATA[Chandrayanti, Teti]]>;
<![CDATA[Yuli Ayu Putri, Sri]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1100
<![CDATA[This study aims to determine whether Return On Equity, Underwriter Reputation and Financial Leverage have an effect on Undepricing Initial Public Offering in Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020, either partially or simultaneously. The data collection method used in this research is literature review and web review and the type of data used in this research is quantitative data. The population of this research is 47 mining companies. The sample in this study used purposive sampling technique, so that the sample in this study amounted to 14 companies. The data analysis technique is multiple linear regression. The results of this study indicate that: 1) Return on Equity has a significant effect on Undepricing Initial Public Offering, it can be seen that the t-count value is 4.441 > t-table 2.024 and the significance is 0.000 <0.05. 2) Underwriter reputation has a significant effect on Undepricing Initial Public Offering, it can be seen that the t-count value is 3.273 > t-table 2.024 and the significance is 0.041 <0.05. 3) Financial Leverage has a significant effect on Undepricing Initial Public Offering, this can be seen from the t-count value of 3.726 > t-table 2.024 and the significance of 0.001 <0.05. 4) Return on Equity, Underwriter's Reputation and Financial Leverage simultaneously affect the Undepricing Initial Public Offering, this can be seen from the f-count 11.381 > t-table 2.85 and the significance is 0.000 <0.05.]]>
<![CDATA[Pengaruh Laverage, Likuiditas, Ukuran Perusahaan Terhadap Keputusan Revaluasi Aset Tetap (Studi Kasus pada PT. DBM Kargo Logistik di Wilayah Sumatera) ]]>
<![CDATA[Rahmaneti, Rahmaneti]]>;
<![CDATA[Asmeri, Rina]]>;
<![CDATA[Lady Sivera, Dica]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1103
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh leverage, likuiditas dan ukuran perusahaan terhadap keputusan PT. DBM Kargo Logstik Cabang Sumatera melakukan revaluasi aset tetap periode 2016-2020. Metode yang digunakan dalam pengambilan sampel dalam penelitian ini adalah teknik sampling jenuh, terdapat 6 cabang perusahaan logistic yang memenuhi kriteria sampel observasi periode 2016-2020. Metode analisis yang digunakan dalam penelitian ini adalah analisis data menggunakan statistik deskriptif dan regresi logistik. Hasil penelitian ini menunjukkan bahwa Leverage berpengaruh terhadap positif terhadap keputusan PT. DBM kargo logistik dalam melakukan revaluasi, Likuiditas tidak berpengaruh (berpengaruh negative) terhadap positif terhadap keputusan PT. DBM kargo logistik melakukan revaluasi, Ukuran perusahaan berpengaruh terhadap positif terhadap keputusan PT. DBM kargo logistik melakukan revaluasi.]]>
<![CDATA[Pengaruh Representativeness Bias Terhadap Pengambilan Keputusan Investasi Saham di Galery Bursa Efek Indonesia UNP Kota Padang ]]>
<![CDATA[Taufik, Muhammad]]>;
<![CDATA[Haryati, Rice]]>;
<![CDATA[Bustari, Andre]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1114
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh representativeness bias terhadap pengambilan keputusan investasi saham di Galeri Investasi Bursa Efek Indonesia UNP kota Padang. Penelitian ini dikategorikan sebagai penelitian kuantitatif. Populasi dalam penelitian ini adalah nasabah yang terdaftar dalam Galery Bursa Efek Indonesia UNP Padang pada tahun 2019 sebanyak 223 nasabah dan sampel 69 nasabah. Metode analisis yang digunakan adalah regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa representativness bias, berpengaruh terhadap pengambilan keputusan investasi saham di Galeri Bursa Efek Indonesia UNP Padang. Hasil ini juga meminta emiten untuk meningkatkan kinerja keuangan agar dapat direkomendasikan pada pakar investasi dan terus berinvestasi.]]>
<![CDATA[Pengaruh Sales Growth, Tax Planning, dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia tahun 2019-2021) ]]>
<![CDATA[Handa Riska, Lidya]]>;
<![CDATA[Syafitri, Yulia]]>;
<![CDATA[Yani, Meri]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1115
<![CDATA[Earnings Management is the process of taking certain deliberate steps within the limits of generally accepted accounting principles to produce the desired level of reported profits. The data used in this research is secondary data from financial report data of Basic Manufacturing and Chemical companies listed on the Indonesia Stock Exchange. The sample in this study consisted of 13 companies that were consistent in reporting financial reports and had been selected using several sample observation criteria. The sample selection method is using purposive sampling, namely a sampling method with certain criteria. The analytical method used is Multiple Linear Analysis and Coefficient of Determination. The hypothesis testing method in this research uses the t-test and F-test. The results of this research show that the Sales Growth variable shows a t-count value of 1.783. The significance level shows 0.005 which is smaller than the significance level of 0.004. This means that H1 is accepted and it can be concluded that Sales Growth independently has a significant effect on Profit Management.]]>
<![CDATA[Pengaruh Sumber Daya Manusia dan Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Sistem Informasi Akuntansi (Studi Empiris pada Perwakilan BPKP Provinsi Sumatera Barat Tahun 2021) ]]>
<![CDATA[Fitri, Mareta]]>;
<![CDATA[Asmeri, Rina]]>;
<![CDATA[Yuli Ayu Putri, Sri]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1116
<![CDATA[Tujuan riset ini guna menguji serta memperoleh fakta empiris mengenai, dampak SDM dan penerapan SIA kepada kualitas SIA. Riset ini dilaksanakan di Perwakilan BPKP Provinsi Sumbar Tahun 2021. 166 karyawan dijadikan sampel penelitian. Sedangkan pada sampel penelitian terdapat 37 pegawai yang memenuhi kriteria penelitian. Regresi linier berganda, koefisien determinasi, uji asumsi tradisional, dan analisis data statistik deskriptif semuanya digunakan dalam teknik analisis. menguji hipotesis dengan menggunakan uji t dan uji f. Bagi riset ini, kualitas SIA dipengaruhi secara positif oleh SDM dan penerapan sistem tersebut. Hasil uji f menunjukkan bahwa SDM dan penerapan SIA mempunyai pengaruh yang besar terhadap kualitas SIA.]]>
<![CDATA[Pengaruh Corporate Governance dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance pada Perusahaan Tambang di Bursa Efek Indonesia Periode 2019–2021 ]]>
<![CDATA[Wulandari, Suci]]>;
<![CDATA[Sutardjo, Agus]]>;
<![CDATA[Lady Silvera, Dica]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1117
<![CDATA[This study aims to analyze and determine the effect of corporate governance and corporate social responsibility disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Data collection techniques used are websites and documentation. The type of data is quantitative data with secondary data sources. The population used in this study are mining companies listed on the Indonesia Stock Exchange for 2019–2021 with a total of 47 companies by purposive sampling, so the number of samples is 11 companies x 3 years = 33 financial reports. The data analysis method in this study uses multiple linear regression analysis, the coefficient of determination, and hypothesis testing T-test and F-test. The results of this study indicate that: 1. The proportion of independent commissioners (KIND) partially has a significant positive effect on company tax avoidance (TAX) mines listed on the Indonesia Stock Exchange (IDX). 2. Partial institutional ownership (KI) has no significant effect on the tax avoidance (TAX) of mining companies listed on the Indonesia Stock Exchange (IDX). 3. Managerial ownership (KM) partially has a significant negative effect on the tax avoidance (TAX) of mining companies listed on the Indonesia Stock Exchange (IDX). 4. The audit committee (KA) partially has a significant positive effect on the tax avoidance (TAX) of mining companies listed on the Indonesia Stock Exchange (IDX). 5. Corporate social responsibility disclosure (CSRD) partially has a significant positive effect on the tax avoidance (TAX) of mining companies listed on the Indonesia Stock Exchange (IDX). 6. The proportion of Independent Commissioners (KIND), Institutional Ownership (KI), Managerial Ownership (KM), Audit Committee (KA), and Corporate Social Responsibility Disclosure (CSRD) simultaneously have a significant positive effect on tax avoidance (TAX) of registered mining companies on the Indonesia Stock Exchange (IDX).]]>
<![CDATA[Pengaruh Non Performing Loan (NPL) dan Return On Asset (ROA) Terhadap Penyaluran Kredit (Studi pada Bank Umum Konvensional yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2021) ]]>
<![CDATA[Aini Eka Putri, Nur]]>;
<![CDATA[Asmeri, Rina]]>;
<![CDATA[Yuli Ayu Putri, Sri]]>
<![CDATA[ Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ekasakti ]]>
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DOI: 10.31933/epja.v2i3.1118
<![CDATA[This research aims to analyze and determine the influence of Non-Performing Loans (NPL) and Return on Assets (ROA) on Credit Distribution to Conventional Commercial Banks listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The data collection techniques used are websites and documentation. The data type is quantitative data with secondary data sources. The population used in this research is conventional commercial banks listed on the Indonesia Stock Exchange in 2019–2021, totaling 46 companies with purposive sampling, so the total sample is 13 companies x 3 years = 39 financial reports. The data analysis method in this research uses multiple linear regression analysis, coefficient of determination, and hypothesis testing T test and F test. The results of this research show that: 1. Non-Performing Loans (NPL) partially have a significant negative effect on bank credit distribution (PK). conventional general listed on the Indonesian Stock Exchange (BEI). 2. Return on Assets (ROA) does not partially have a significant effect on Credit Distribution (PK) of conventional commercial banks listed on the Indonesia Stock Exchange (BEI). 3. Non-Performing Loans (NPL) and Return On Assets (ROA) simultaneously have a significant positive effect on Credit Distribution (PK) of conventional commercial banks listed on the Indonesia Stock Exchange (BEI).]]>
