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Journal of Accounting and Finance
Published by Universitas Wahid Hasyim Semarang
ISSN : 29629861     EISSN : 29631076     DOI : 10.31942/jafin
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting and Finance adalah jurnal ilmiah bidang kajian akuntansi yang diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Wahid Hasyim, Semarang, Indonesia. Ini adalah jurnal semi-tahunan yang diterbitkan pada bulan Maret dan Agustus untuk mengembangkan etos ilmiah. JAFIN berfokus pada kajian yang relevan untuk pengembangan teori akuntansi. Fokus JAFIN terkait dengan berbagai tema, topik, dan aspek akuntansi yang ditulis dengan menggunakan berbagai pendekatan atau paradigma studi, antara lain sebagai berikut: 1) Auditing, 2) Akuntansi Manajemen, 3) Akuntansi Keperilakuan, 4) Akuntansi Hijau (Green Accounting), 5) Akuntansi Keuangan, 6) Akuntansi Forensik, 7) Akuntansi Sektor Publik, 8) Akuntansi Perpajakan, 9) Akuntansi Biaya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2024): Agustus" : 5 Documents clear
PENGARUH PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI KABUPATEN PEMALANG) Arifiah, Nuni; Yuningrum, Heny; Farida, Dessy Noor
Journal of Accounting and Finance Vol. 3 No. 2 (2024): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i2.11702

Abstract

This research aims to analyze the influence of tax understanding and taxpayer awareness on individual taxpayer compliance. The research was conducted in Pemalang Regency. It is hoped that this research will be able to provide information, references, and input for the Directorate General of Taxes in order to increase taxpayer compliance. This research uses primary data. The population in this research is individual taxpayers in Pemalang Regency. The sampling technique used purposive sampling, which was then based on the criteria and calculations of the Slovin formula to determine 100 individual taxpayers. Observations, interviews, and questionnaires were used to collect data in this research. Data analysis was carried out using multiple linear regression tests, which were processed using the SPSS 25 program. The results of this research indicate that understanding taxation partially has a positive effect on individual taxpayer compliance, taxpayer awareness partially has a positive effect on individual taxpayer compliance.Keywords, Taxpayer Awareness, Taxpayer Compliance, Taxation Understanding
ASPEK - ASPEK YANG BERPENGARUH TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA Risnawati, Heni; Mudiarti, Hasna; Muttaqin, Ibnu
Journal of Accounting and Finance Vol. 3 No. 2 (2024): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i2.11320

Abstract

The aim of this research is to analyze the influence of entrepreneurial knowledge, family environment and freedom to work on students' interest in entrepreneurship at Pancasakti University, Tegal. The research method used is quantitative research. The sampling technique was purposive sampling which had the criteria of UPS Tegal accounting students who had taken entrepreneurship courses. Data collection using a G-Form questionnaire distributed to students. The research results simultaneously show that entrepreneurial knowledge, family environment and freedom to work influence students' entrepreneurial interest. Partially, entrepreneurial knowledge has a significant effect on entrepreneurial interest. The family environment has a significant influence on students' entrepreneurial interest. Freedom to work has a significant effect on students' entrepreneurial interest. Keywords; Entrepreneurship knowledge, Family environment, Freedom in entrepreneurship, Interest in entrepreneurship
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Sektor Makanan dan Minuman Periode 2020-2022) Manasikana, Arina; Putra, Yanuar Surya; Riyanti, Budi
Journal of Accounting and Finance Vol. 3 No. 2 (2024): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i2.11650

Abstract

All publicly traded firms are required by OJK laws to file their annual reports on time. Financial reports become more valuable if they are submitted following the designated reporting time, which is why timely submission of financial reports is intended to enable users to examine reports in a timely and pertinent manner. The purpose of this study is to ascertain, partially or concurrently, the impact of return on assets, debt-to-equity ratio, current ratio, business age, and audit opinion on the punctuality of financial report submission in manufacturing enterprises in the food and beverage sector. Secondary data for the 2020–2023 period released by the BEI is what was used. This study uses tools from logistic regression analysis and is explanatory. The study's findings indicate that the variables return on assets, debt to equity ratio, current ratio, age of the company, and audit opinion have no significant impact on how quickly a company submits its financial reports. The factors of return on assets, debt-to-equity ratio, current ratio, firm age, and audit opinion all significantly impact how quickly food and beverage companies produce their financial reports.Keywords: Financial reports, return on assets, debt to equity ratio, current ratio, audit opinion
Peran Keberagaman Gender terhadap Aktivitas Penghindaran Pajak: Political Connection sebagai Variabel Moderasi Iswandari, Veny; Mariya Waharini, Faqiatul
Journal of Accounting and Finance Vol. 3 No. 2 (2024): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i2.11722

Abstract

Riset ini dilakukan untuk menganalisis dampak earnings management, financial distress dan keberagaman gender terhadap kecendurngan perusahaan terlibat dalam aktivitas manajemen pajak. Selain itu, studi ini juga menguji political connections sebagai variabel moderasi. Penelitian ini dilakukan di perusahaan yang masuk dalam sektor property dan real estate di Bursa efek Indonesia (BEI) pada periode 2018-2023. Sampel yang dipilih dengan metode pusposive sampling adalah 36 perusahaan, sehingga diperoleh total observasi sebanyak 216. Metode analisis yang digunakan adalah Multiple Regression analysis (MRA) dengan bantuan aplikasi Eviews 12.  Hasil analisis mengungkap bahwa manajemen laba tidak mempengaruhi aktivitas  penghindaran pajak, namun kesulitan keuangan dan keberagaman gender berpengaruh negatif terhadap penghindaran pajak. Sedangkan variabel koneksi politik tidak mampu memoderasi pengaruh manajemen laba, kesulitan keuangan dan proporsi perempuan dalam dewan terhadap penghindaran pajak. Sehingga hal yang dapat disimpulkan dari dari hasil penelitian ini adalah bahwa perusahaan sebaiknya menambah proporsi perempuan dalam jajaran dewan direksi karena dengan hadirnya perempuan dapat mengurangi praktik penghindaran pajak dan dapat meningkatkan kepatuhan perusahaan akan.Kata Kunci: Kesulitan keuangan; keberagaman gender; koneksi politik; manajemen laba
EFFECT OF COMPANY SIZE, FINANCIAL MISTAKES AND CHANGE MANAGEMENT REGARDING AUDITOR SWITCHING Puji Lestari, Utami; Aniqotunnafiah, Aniqotunnafiah; Aeni, Nur
Journal of Accounting and Finance Vol. 3 No. 2 (2024): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i2.11296

Abstract

research objectives of this study are, to analyze the influence of company size on auditor switching in food and beverage sub-sector manufacturing companies in 2017-2021. To analyze the influence of Financial Distress on Auditor Switching in Food and Beverage Sub-Sector Manufacturing Companies in 2017-2021. To analyze the effect of Management Changes on Auditor Switching in Food and Beverage Sub-Sector Manufacturing Companies in 2017-2021. The type of research used is quantitative and type research data Which used in study This is data secondary. Population Which used in study This is company manufacturers listed on the Indonesian Stock Exchange (BEI). Sample selection carried out using a purposive sampling method. Data analysis method using analysis statictics descriptive and analysis regression logistics. This research using 110 samples data company. results following, Company size has no effect on auditor switching food and beverage sub-sector manufacturing companies. Financial distress positive and significant effect on auditors switching in food and beverage sub-sector manufacturing companies. Substitution management No influential to auditors switching on food and beverage sub-sector manufacturing companies. Keywords :  Switcing Auditor, Company Size, Financial Distress, Change of Management

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