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Accounting Study Program Faculty of Economics and Business Universitas Pelita Harapan Lippo Karawaci, Tangerang, Indonesia, 15811 Tel +62 21 5460901 Fax +62 21 5460910
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INDONESIA
Jurnal Penelitian Akuntansi
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 27220478     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Akuntansi (JPA) is published by the Accounting Study Program of the Faculty of Economics and Business at Universitas Pelita Harapan. This peer-reviewed academic journal aims to deliver and discuss research by academics and practitioners in the field of Accounting with a focus on Financial Accounting, Management Accounting, Taxation, and Financial Auditing, including Accounting Science related to Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 2, No 1 (2021): April" : 7 Documents clear
PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP COST OF DEBT Alfiyan Abdussaid
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This research aims to determine the effect of tax avoidance and ownership structure which is divided into institutional, family, and managerial ownership on cost of debt of all non-financial companies listed in Indonesia Stock Exchange for the 2015 – 2019 period. The type of this research is quantitative research that uses secondary data based on annual report. Sample from this research consisted of 75 companies. The Random Effect Model (REM) with panel data regression was used in this study using STATA version 14. Techniques analyzing data in this research used regression model selection test, classical assumption test, multiple linier regression, and partial hypotesis testing (T test). Based on the result of data analysis, it can be concluded that (1) tax avoidance has a negative significant effect on cost of debt, (2) institutional ownership has no effect on cost of debt, (3) family ownership has no effect on cost of debt (4) managerial ownership has no effect on cost of debt  and control variable, namely (5) company size has no effect on cost of debt
PROFESI AKUNTAN : AKAHKAH HILANG DI ERA DIGITAL 4.0? isnawati isnawati Isnawati; Isnawati Isnawati; lukman Effendy; eni indriani
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

The results of research from McKinsey in 2016 that the impact of digital technology the 4.0 industrial revolution in the next five (5) years there will be 52.6 million types of jobs that will disappear from the earth. And one of the professions is the accounting profession. And the fact is some of the accounting profession's work has begun to be taken away, replaced by technology. This shows automatic journaling, sorftware in the field of accounting has been sold in the community, so that simple accounting jobs do not need an accountant with a college degree. This situation raises the question whether the entire accounting profession is responsible? This study used a literature approach. Several viewpoints and research results state that the accounting profession will be replaced by robots, especially accountants and auditors. However, this profession is still relevant to the presence of the 4.0 industrial revolution era if accountants can make adjustments to technology, especially the Accounting Information System, must be able to answer the challenges in the era of the industrial revolution 4.0. especially accountants must be able to prepare themselves are able to own and improve their competence, so the profession is not taken over by other professions.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, ASIMETRI INFORMASI, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nur Ratih Widya Ningrum; Dwi Jaya Kirana; Munasiron Miftah
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to determine the effect of implementing sustainability reports, information asymmetry and financial performance on company value in 36 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of quantitative research using secondary data in the form of annual reports and company sustainability reports. The Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Based on the results of the test and analysis, it can be concluded that sustainability reports and information asymmetry do not effect firm value, while financial performance has a significant positive effect on firm value and Control variable, namely company size has a significant negative effect on firm value. The results of this study have implications for investors, regulators and future researchers. Policy makers can use these findings, especially on the application of sustainability reports, information asymmetry and financial performance to increase corporate value in Indonesia.Keywords: Sustainability Reporting, Information Asymmetry, financial performance, Firm Size, and Firm Value
PERAN KOMPETENSI DEWAN KOMISARIS DALAM PENGAWASAN PRAKTIK PENGHINDARAN PAJAK DAN MANAJEMEN LABA Detri Wulandari; Nurul Aisyah Rachmawati
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to examine the effect of the competency of the boards on the relationship between tax avoidance and earnings management. This study separates the board’s competencies in accounting and finance. Using a sample of listed manufacturing firms in the Indonesia Stock Exchange from 2014 to 2017, we hypothesized that the board of commissioner’s competencies in accounting or finance weakens the positive relationship between tax avoidance and earnings management. The results provide evidence which is consistent with the hypotheses.
PENGARUH OPPORTUNISTIC BEHAVIOUR, MONITORING MECHANISM DAN FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT Wynne Nathanael; Elfina Astrella Sambuaga
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to test the opportunistic behavior, monitoring mechanism and financial distress on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2010-2019. The sampling technique used was purposive sampling method. Earnings management can be influenced by various factors, such as profitability,free cash flow,leverage and financial distress.The independent variables to be tested in this study are return on assets, free cashflow,debt ratio and financial distress as measured by the Altman Z-Score.Earnings management as the dependent variable will be measured the value ot its discretionary accruals using the Kothari modal. The research will be regressed with multiple linear regression using SPSS (version 25). The result showed that opportunistic behaviour had a significant positive effect only when measured by the cash flow. Monitoring mechanism as measured by leverage and financial distress has a significance positive effect on earnings management
PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENTS Studi Empiris pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2010-2019. Ita Kusumawati; Muhammad Zilal Hamzah; Agustina Suparyati; Swanto Sirait
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR), Firm Size, Capital Structure, and Profitability to Earnings Response Coefficient (ERC). This matter caused by Corporate Social Responsibility (CSR) become responsibility to company in improving care for environment and social. It certainly can change the financial structure in some company and it may change the way of thinking the investor will react to this matter. In this study the number of samples used in this study were 15 companies in the period 2010 to 2019. The method used is the panel data regression method by E-views 10 program. The analysis result show that together Corporate Social Responsibility (CSR), Firms Size, Capital Structure, and Profitability simultaneously affect the Earnings Response Coefficient (ERC). Partial test show that Corporate Social Responsibility (CSR), Size, Capital Structure, and Profitability affect the Earnings Response Coefficient (ERC).
PENGARUH EKSPOSUR KOMPETISI LUAR NEGERI TERHADAP LIKUIDITAS SAHAM DILIHAT DARI DATA IMPOR INDUSTRI Liefanny Destiana; Glen Glen; Vina Nugroho
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

Penelitian ingin melihat bagaimana pengaruh persaingan kompetisi asing terhadap likuiditas saham di Indonesia. Penelitian ini mencoba melihat bagaimana pengaruh kompetisi asing terhadap likuiditas di Indonesia pada berdasarkan data rata-rata dari masing-masing level industri dan Import Penetration tahun 2012-2016. Likuiditas dapat diukur dengan variabel Inv_LnAmihud dan Inv-LnQspread. Hasil dari Penelitian ini menunjukan Kompetisi Asing (Import Penetration) memiliki dampak yang negatif terhadap likuiditas. Hal ini menunjukan bahwa semakin tinggi adanya persaingan asing antara perusahaan di pasar, semakin menurunkan likuiditas perusahaan tersebut. 

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