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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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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 Investment Opportunity Set, Liquidity, dan Corporate Social Responsibility terhadap Cash Holding Mikyal Farialmira; Nuramalia Hasanah; Aji Ahmadi Sasmi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.02

Abstract

The objective of this research is to investigate and evaluate the results of Investment Opportunities Set, Liquidity, and Corporate Social Responsibility on Cash Holding. This study uses purposive sampling to select samples, using secondary data sources derived from the company's annual report and sustainability report for the period 2020 to 2022, non-cyclical sector companies are being included on the Indonesia Stock Exchange (IDX). The final number of samples obtained was 52 companies with a total observation of 145 data. EViews 12 software is used to perform panel data regression analysis during data processing. The hypothesis of this study was tested and found that corporate social responsibility does not affect cash holding, while investment opportunity set and liquidity have an affect on cash holding.
Analisis Determinasi Kebijakan Dividen Pada Perusahaan LQ45 Muhammad Nur Adli; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.03

Abstract

This research aims to test and analyze management ownership, profitability, investment opportunity set, debt to equity ratio, and dividend policy. In order to get secondary data sources for this study, purposive selection techniques were applied to the company's annual report on companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the years 2018–2022. The analytic approach used is panel data regression utilizing Econometric Views 13 (EViews) software. The findings indicated that the policy regarding dividends was not affected by the management's ownership of the company, the set of investment opportunities, the impact of profitability, the debt to equity ratio, or the disclosure of sustainability reports.
). Pengaruh Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan, Dan Financial Technology Terhadap Kinerja UMKM Ade Puspita, Reni Suwandi; Gurendrawati, Etty; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.04

Abstract

This quantitative research aims to determine how the ability to compile financial statements, financial literacy, and financial technology affects MSMEs. The main data for this study came from questionnaires, research instruments. MSME owners who live in Matraman District and are registered with the East Jakarta Small and Medium Enterprises Cooperative Trade Industry Office (Sudin PPKUKM) are the subjects of this study. This study gathered 59 MSMEs using the Roscoe method. To analyze the data, multiple linear analysis was carried out using the SPSS program version 26, and from the results of the analysis it can be concluded that the variable ability to compile reports does not affect the performance of MSMEs, financial literacy does not affect the performance of MSMEs, and financial technology does not affect the performance of MSMEs.
Pengaruh Profitabilitas, Aset Pajak Tangguhan, Pajak Kini dan Perencanaan Pajak terhadap Manajemen Laba Nur Hasanah, Alifa Shafiya; Indra Pahala; Unggul Purwohedi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.01

Abstract

The study's goal was to examine how profitability, deferred tax assets, current tax expenses, and tax planning affect profit management. The population for the study was made up of property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. This study method used a quantitative method with data in the form of financial reports available on the IDX website. Samples selected using purposive sampling techniques and produced 66 observational data. Data is processed using SPSS applications and analyzed using logistic regression analysis. This research uses secondary data taken from the company's financial statements. Based on the analysis of this study, it is possible to conclude that the current tax expense has a positive and significant influence on profit management, profitability has a negative and significant influence on profit management, and deferred tax assets and tax planning are not significant to profit management.
Analisis Kesehatan Kinerja Realisasi APBDesa di Wilayah Kapanewon Karangmojo Kabupaten Gunung Kidul Tahun 2018-2022 Wibisono, Diaz Wisang; Prihatni, Rida; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.07

Abstract

This research aims to determine and analyze the health and financial performance of the village government in the Kapanewon Karangmojo area, Gunung Kidul Regency in the 2018-2022 budget period. This research uses various financial ratios that are useful for measuring financial performance, namely the Degree of Decentralization Ratio, Financial Independence Ratio, Efficiency Ratio and Effectiveness Ratio, and this research adds income growth, both village original income and Total Income growth. This research is a type of quantitative descriptive research using secondary data in the form of the Village Government Revenue and Expenditure Budget Realization Report (APBDes) in the Kapanewon Karangmojo area, Gunung Kidul Regency for the 2018-2022 budget period. the Financial Performance of the Village Government in the Kapanewon Karangmojo Region, Gunung Kidul Regency based on the Degree of Decentralization Ratio has a very low level of capability, the Financial Independence Ratio has a very low level of independence and has an Instructive relationship, the Efficiency Ratio results in five villages being declared less efficient and two villages received information about being inefficient.
Esensi Pengendalian Internal Pada PT XYZ Otomotif Dalam Perspektif Fenomenologi Al Salam, Faris; Anwar, Choirul; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.08

Abstract

This research was conducted with the aim of exploring internal control at XYZ automotive company in general administration department. The sampling technique in this research used purposeful sampling that consist of four informants. This research uses a phenomenological approach using John W. Creswell's research design which focuses on narrative research exposure in proposing the application, effectiveness and meaning in internal control. The results of this study demonstrates that effective internal control requires integrity, consistency, transparency, proper risk assessment, effective communication and continuous monitoring. Key factors are people, technology and KPIs, with benefits in efficiency, effectiveness and maintaining the company's reputation. The main challenges are resistance to change, communication, technology and law. The values of integrity and professionalism are important for consistent internal control.
Pengaruh Profitabilitas, Risiko Perusahaan, dan Ukuran Perusahaan Terhadap Audit Fee Rahman, Muhammad Hafizur; Musyaffi, Ayatulloh Michael; Nindito, Marsellisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.06

Abstract

This study aims to explore the relationships that exist between audit fees and corporate risk, profitability, and firm size. The dependent variable is the audit fee as measured by its natural logarithm. Then, for independent variables, business size is determined by taking the natural logarithm of total assets, firm risk is computed by dividing total liabilities by total equity, and profitability is evaluated by dividing net profit by sales, or net profit margin. This analysis makes use of secondary data from a population of manufacturing sector enterprises that registered on the IDX between 2020 and 2022. The sample was selected through purposeful sampling, which produced forty-three enterprises. Eviews 13 was used in the panel data regression analysis method used in this investigation. According to this study, profitability has a detrimental effect on audit fees. Consequently, company risk has no beneficial effect on audit fees. Then, audit fees are positively impacted by the company's size.
Pengaruh Arus Kas Bebas, Profitabilitas, dan Ukuran Perusahaan Terhadap Kebijakan Utang Rizanti, Puti Zhafira; Gurendrawati, Etty; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.05

Abstract

Free Cash Flow, Profitability, and Company Size as factors influencing Debt Policy in LQ45 companies listed on the Indonesia Stock Exchange (BEI) during the fiscal year 2021-2023. The purpose of this study was to ascertain how debt policy is impacted by free cash flow, profitability, and firm size. The population of this study is the LQ45 firms that were listed for the 2021-2023 term on the Indonesia Stock Exchange (BEI). Financial records that are accessible on the IDX website provide the data for this study methodology, which employs quantitative techniques. Purposive sampling was used to choose the sample, and 108 observation data were obtained. The SPSS program was used to process the data and multiple linear regression analysis was used to evaluate it. The analysis’s findings support the notion that debt policy is not significantly impacted by profitability. In the meanwhile, the size of the organization and free cash flow have a big impact on debt strategy.
Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, Dan Etika Profesi Terhadap Kinerja Auditor Alwan, Muhammad; Musyaffi, Ayatulloh Michael; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.09

Abstract

The aim of this study is to determine whether Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics impact Auditor Performance. The study's population comprises auditors working in public accounting firms (KAP) in South Jakarta, based on the Indonesian Institute of Certified Public Accountants (IAPI) 2023 Directory as of May 22, 2023. There are 112 KAPs in South Jakarta. A sample size of 96 respondents was used, selected through Probability Sampling with the Simple Random Sampling method, measured on a Likert scale from 1 to 5. This quantitative research employs Multiple Linear Regression Analysis, processed using SPSS Version 29. The F-statistic test results show that Computer-Assisted Audit Techniques (X1), Auditor Competence (X2), and Professional Ethics (X3) collectively influence Auditor Performance (Y). The Hypothesis Test (T-test) for each X variable concerning Y indicates that Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics positively impact Auditor Performance Compliance.
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai variabel Moderasi pada Perusahaan Manufaktur Aprilianti, Dhea; Kismayanti Respati, Dwi; Fauzi, Achmad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.11

Abstract

This study aims to analyze the influence of liquidity, leverage, and profitability on the quality of earnings, taking into account company size as a moderating factor. The study examined publicly listed food and beverage companies on the Indonesia Stock Exchange. During that period, we utilized a purposive sampling strategy to identify 53 enterprises in the sector. The data was subjected to moderated regression analysis using IBM SPSS 26 software. The results suggest that liquidity and leverage have a negative and statistically significant effect on the quality of earnings, while profitability has a positive and substantial influence. Moreover, research has shown that the size of the organization influences the relationship between liquidity, leverage, profitability, and profit quality. The study aims to provide management and business owners with valuable insights into profit quality analysis and enhancement, thereby attracting investor attention. Furthermore, these outcomes could influence suppliers and creditors' decisions to extend credit to the company, while investors may take them into account when making investment decisions.

Page 16 of 24 | Total Record : 237

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