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LPPM UNJ : Gd. Ki Hajardewantara Lt. 6-7 Universitas Negeri, RT.7/RW.14, Rawamangun, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13220
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INDONESIA
Jurnal Akuntansi, Perpajakan dan Auditing
Published by Universitas Negeri Jakarta
ISSN : -     EISSN : 27229823     DOI : https://doi.org/10.21009/japa.0201
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone (021) 4721227, Fax (021) 4706285. JAPA is published three times a year, in April, August, and December. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) started publishes in June 2020. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) as a medium to disseminate research results from the work of students and lecturers in the fields of Accounting, Taxation and Auditing. JAPA accepts articles from students and their lecturers in the fields of Accounting, Taxation and Auditing that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 237 Documents
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Pengaruh Rasio Keuangan dan Kebijakan Dividen Terhadap Perubahan Laba Perusahaan di Indonesia pada Masa Pandemi Covid-19 Sumitro, Daffa Putra Kedua; Ulupui, I Gusti Ketut Agung; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.10

Abstract

This study aims to determine the effect of financial ratios and dividend policy on changes in corporate profits in Indonesia during the COVID-19 pandemic. The financial ratios used as variables in this study are profitability ratios, liquidity ratios, and solvency ratios, which are measured by Net Profit Margin, Current Ratio, and Debt to Asset Ratio. While the Dividend Policy is measured by the Dividend Payout Ratio. This study makes all non-financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 as the population. The sample in this study amounted to 113 companies obtained through purposive sampling technique. The analyticaltechnique used in this study is multiple linear regression analysis, with secondary data types processed using the IBM SPSS version 25 application. The results of this study indicate that Net Profit Margin has a positive effect on changes in company profits, Current Ratio and Debt to Asset Ratio has no effect on changes in company profits, while Dividend Policy has a negative effect on changes in company profits.
Pengaruh Budaya Organisasi, Audit Internal, dan Pengendalian Internal terhadap Penerapan GCG Aria, Dimas Fajar; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.12

Abstract

This study aims to analyze the influence of organizational culture, internal audit and internal control on the implementation of good coprorate governance (GCG). This study used primary data in the form of questionnaire data obtained from the Perusahaan Umum Pengangkutan Penumpang Djakarta. The data collection technique is the technique of distributing questionnaires which are distributed to the research sample locations. The purposive sampling technique was used as a sampling technique with employees who were at employee grades 1-18 from the research sample. The analytical method used in this study used multiple linear regression analysis using the Statistical Program for Social Science (SPSS) 25 software. The results showed that organizational culture has a positive effect on GCG, internal audit has a positive effect on GCG and internal control has a positive effect on GCG. negative towards GCG.
Analisis Likuiditas, Solvabilitas dan Arus Kas Operasi terhadap Financial Distress dengan Komite Audit sebagai Variabel Moderasi Susilawati, Elis; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.11

Abstract

This research was conducted to determine the effect of liquidity, solvency, and operating cash flow on financial distress with the audit committee as a moderating variable. The purposive sampling method was used as a sampling technique with 28 selected companies from all infrastructure companies listed on the Indonesia Stock Exchange for 2020 – 2021. This research uses secondary data obtained by documentation techniques from financial statements, cash flow reports, and company annual reports. The data was processed using panel data regression analysis with the Eviews 12 program. The results of this study indicate that liquidity and operating cash flow have a significant positive effect on financial distress. Meanwhile, solvency does not affect financial distress. Then the audit committee as a moderating variable in this study is unable to moderate the effect of liquidity, operating cash flow, and solvency on financial distress.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Rachmadevi, Gita Astika; Purwohedi, Unggul; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.07

Abstract

The purpose of this study is to test and analyze the effect of capital structure and profitability on company value with company size as moderating variable. This study used secondary data from financial report in the mining sector and basic industry and chemicals sector in 2019-2021 using a purposive sampling method. Based on the criteria, the sample used for this study was 48 companies in the mining sector and 68 companies in the basic industry and chemicals sector. The analysis technique used is panel data regression analysis using software EViews. The results showed that capital structure has a positive effect on the company value, profitability has a negative effect on the company value, company size has a negative effect on the company value, company size is able to moderate the effect of capital structure on company value, and company size is able to moderate the effect of profitability on company value.
Pengaruh NPL, LDR, dan CAR Terhadap Profitabilitas dengan CKPN sebagai Variabel Moderasi Nikmah, Balqis Nurul; Gurendrawati, Etty; Susanti, Santi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.06

Abstract

This study aims to see the effect of non-performing loans, loan to deposit ratio and capital adequacy ratio on profitability with allowance for impairment losses as a moderating variable. The population in this study are banking companies listed on the IDX in 2020-2021. 66 data samples were selected after selecting the sample by purposive sampling method. This study used the panel data regression analysis technique which was processed using the Eviews 11 application with the selected regression model being the fixed effect model. The results of the study show that partially non-performing loans, loan to deposit ratios, and capital adequacy ratios have an effect on profitability. Allowance for impairment losses is able to moderate the effect of non-performing loans on profitability. Allowance for impairment losses is unable to moderate the effect of the loan to deposit ratio and capital adequacy ratio on profitability.
Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi Annisa, Diana; Sumiati, Ati; Purwohedi, Unggul
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.08

Abstract

This study aims to determine the effect of good corporate governance and corporate social responsibility on company performance with gender diversity as a moderating variable in the Basic and Chemical Industry Sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. This study uses quantitative methods with secondary data sourced from the company's annual report and sustainability report. The research sample of 54 companies was selected using simple random sampling technique. The data analysis techniques used include multiple linear regression analysis and moderation, as well as hypothesis testing. The results showed that the independent board of commissioners (X1) had a significant positive effect on company performance, the audit committee (X2) had a significant negative effect on company performance. Meanwhile, managerial ownership (X3) and corporate social responsibility (X4) have no effect on company performance. In addition, gender diversity (z) is able to moderate the effect of independent commissioners and audit committees on company performance and gender diversity (Z) is not able to moderate the effect of managerial ownership and corporate social responsibility on company performance.
Pengaruh Komite Audit, Ukuran Perusahaan dan Profitabilitas terhadap Earnings Management di Perusahaan Manufaktur Sektor Barang Konsumsi Damayanti, Clarissa Aulia; Ulupui, I Gusti Ketut Agung; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.09

Abstract

This study aims to examine the effect of the audit committee, firm size, and profitability on earnings management. Earnings management is proxied by discretionary accruals, audit committee is proxied by the number of audit committee members, firm size is measured by the natural logarithm of the firm's total assets, and profitability is measured by return on assets (ROA). The research method used is a quantitative method with secondary data. The analysis technique used is multiple linear regression analysis. The sample selection technique uses a purposive sampling method which consists of 41 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for 2018-2021. The results of the study partially show that the audit committee has a positive and significant effect on earnings management, firm size has no significant effect on earnings management, and profitability has a positive and significant effect on earnings management. In addition, the audit committee, firm size, and profitability simultaneously have a significant effect on earnings management.
Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak dalam Menggunakan Sistem E-Filling Akbari, Mochammad Ichlasul; Ulupui, I Gusti Ketut Agung; Hasanah, Nuramalia
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.13

Abstract

E-filling is a form of modernization of taxation as a means of reporting digital or online tax returns (SPT) via the internet on the DGT online website. The application of E-filling aims to make it easier for taxpayers to report their taxpayers, so that it is expected to increase taxpayer compliance which has an impact on increasing state treasury revenues. However, the tax increase has not been followed by an increase in the number of E-filling users where there are still taxpayers who report their SPT manually. This is evidenced by the figure of 58% of registered taxpayers using the E-filling system in 2018. One of the factors causing the lack of optimal implementation of the E-filling system is caused by a lack of interest in individual behavior in using the E-filling system. The purpose of this study was to examine the effect of performance expectations, business expectations, social influence, and facilitating conditions on interest in using the E-filling system. This research is a quantitative study and data collected using a survey system (questionnaire).
Pengaruh E-Commerce, Budaya Organisasi, dan Pengetahuan Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah Natsiruddin, Ahmad; Hasanah, Nuramalia; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.09

Abstract

This study aims to determine the effect of the independent variable, namely E-Commerce,Organizational Culture, and Accounting Knowledge on the dependent variable, namely thePerformance of Micro, Small, and Medium Enterprises. The population of this study is MSMEs located in the Pulogadung Small Industry Center (PIK) area, East Jakarta. MSME performance is measured by e-commerce, organizational culture, and accounting knowledge. The samples obtained were 80 respondents with simple random sampling method. The results of this study indicate that e- commerce does not have a significant effect on the performance of MSMEs and organizational culture and accounting knowledge have a significant influence on the performance of MSMEs.
Faktor - Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Biro Keuangan dan BMN Seketariat Jenderal Kemendikbud Ristek Faisal, Alif; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.08

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the Quality of Human Resources, Organizational Commitment, and Information Technology on the Application of Accrual-Based Government Accounting Standards. This study uses primary data with a sample of employees of the Bureau of Finance and BMN at the Ministry of Education and Culture. The sampling technique in this study used convenience sampling with 98 respondents. Testing the hypothesis in this study uses a multiple regression model using SPSS 25. Based on the results of the analysis in this study, it can be concluded that: (1) the quality of human resources has a significant positive effect on the application of accrual-based government accounting standards, (2) organizational commitment has a significant positive effect on the application of accrual-based government accounting standards, and ( 3) information technology has a significant positive influence on the application of accrual-based government accounting standards. Thus, the increasing of each of the variables of the quality of human resources, organizational commitment, and information technology, then each of these independent variables will be able to increase the application of accrual-based government accounting standards.

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