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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 4, No 1 (2023): April" : 7 Documents clear
ANALISIS PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2021) Triana Amar
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 1 (2023): April
Publisher : Universitas Pelita Harapan

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Tujuan dari penelitian ini adalah untuk menguji pengaruh Fraud Hexagon terhadap Fraudulent Financial Statement. Sampel penelitian ini adalah perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia selama tahun 2018 – 2021 dengan jumlah sampel adalah 98 data. Pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang diolah dengan memakai aplikasi SPSS 24. Hasil penelitian ini menunjukan bahwa unsur Pressure yang diproksikan Financial Target dan External Pressure berpengaruh signifikan terhadap kecurangan laporan keuangan sedangan elemen Financial Stability yang juga adalah proksi dari Pressure tidak berpengaruh signifikan terhadap kecurangan laporan keuangan, serta Opportunity yang diproksikan Effective Monitoring juga berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan unsur lainnya yaitu Rationalization yang diproksikan Change In Auditor, Competence yang diproksikan Change In Director, Arrogance yang diproksikan Ceo Narcissism, dan Collusion yang diproksikan Political Connection tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.Keywords: Fraud Hexagon, Fraudulent Financial Statement, Altman Z-Score
PENGARUH MARGIN LABA BERSIH, PENGEMBALIAN ATAS EKUITAS, DAN PENGUNGKAPAN ATAS CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (STUDI KASUS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK PERIODE 2019 – 2021) Ayu Tri Anggraini
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 1 (2023): April
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Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh margin laba bersih, pengembalian atas ekuitas, pengungkapan atas Corporate Social Responsibility terhadap harga saham. Populasi penelitian ini yaitu perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019- 2021 dengan sampel sebesar 45 pengamatan. Penentuan sampel dilakukan dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini yaitu data panel, yaitu kombinasi antara time series dan cross sectional dengan alat bantu Sofware Eviews versi 12. Hasil penelitian berdasarkan uji t menunjukkan margin laba bersih (Net Profit Margin), pengembalian atas Ekuitas (Return On Equity) tidak berpengaruh terhadap harga saham sedangkan Pengungkapan Corporate Social Responsibility berpengaruh secara negatif dan signifikan.Kata Kunci: Margin Laba Bersih, Pengembalian atas Ekuitas, Pengungkapan Corporate Social Responsibility, Harga sahamAbstractThis study aims to analyze the effect of net profit margins, returns on equity, disclosures of Corporate Social Responsibility on stock prices. The population of this study is food and beverage sub-sector companies listed on the Indonesia Efek Exchange for the 2019-2021 period with a large sample of 45 observations. Sample determination is carried out by purposive sampling method. The analysis method used in this study is panel data, which is a combination of time series and cross sectional with the Sofware Eviews version 12 tool. The results of the study based on the t test showed that net profit margin (Net Profit Margin), return on equity (Return On Equity) had no effect on stock price while Corporate Social Responsibility Disclosure had a negative and significant effect.  Keywords: Net Profit Margin, Return on Equity, Corporate Social Responsibility Disclosure, Stock price 
THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE, AND FIRM AGE ON EARNINGS MANAGEMENT Meiliana Jaunanda; Devi Oktaviyanti
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 1 (2023): April
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 AbstractThe purpose of this study is to examine the effect of profitability, leverage, firm size, and firm age on earnings management. This study took samples from manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019 using the purposive sampling method, thus obtaining 343 sample data after outliers in 135 companies. The data used are data from audited financial statements that ended December 31. Data on discretionary accruals to measure earnings management, Return on Asset (ROA) to measure profitability, Debt to Asset Ratio (DAR) to measure leverage, natural logarithm of total assets (SIZE) to measure firm size, firm years of existence (AGE) to measure firm age and tested using multiple linear regression tests using the SPSS program version 23. The results of this study show that (1) profitability (ROA) and firm age (AGE) have a positive and significant effect on earnings management, (2) leverage (DAR) and firm size (SIZE) have a positive and insignificant effect on earnings managementKeywords: Earnings Management, Profitability, Leverage, Firm Size, Firm Ages AbstrakTujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, leverage, ukuran perusahaan, dan umur perusahaan terhadap manajemen laba. Penelitian ini mengambil sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2019 dengan menggunakan metode purposive sampling, sehingga memperoleh data sampel sebanyak 343 setelah dilakukan outlier pada 135 perusahaan. Data yang digunakan adalah data dari laporan keuangan yang telah diaudit dan berakhir pada tanggal 31 Desember. Data mengenai discretionary accruals untuk mengukur manajemen laba, Return on Asset (ROA) untuk mengukur profitabilitas, Debt to Asset Ratio (DAR) untuk mengukur leverage, ln dari total asset (SIZE) untuk mengukur ukuran perusahaan, lama tahun perusahaan berdiri (AGE) untuk mengukur umur perusahaan dan di uji dengan menggunakan uji regresi linear berganda menggunakan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa (1) profitabilitas (ROA) dan umur perusahaan (AGE) berpengaruh positif dan signifikan terhadap manajemen laba, (2)leverage (DAR) dan ukuran perusahaan (SIZE) berpengaruh positif dan tidak signifikan terhadap manajemen labaKata Kunci: Manajemen Laba, Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan
PERAN PEMODERASI KEPEMILIKAN INSTITUSIONAL ATAS PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP BIAYA HUTANG Renato Sitompul Sitompul
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 1 (2023): April
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The purpose of this study is to analyze the effect of the tax planning, firm size and cash flow operation on company’s cost of debt with institutional ownership as the moderation. This study design is using an explanatory method with quantitative approach. This study uses secondary data sources, such as data of the company's financial statements in the form of balance sheet, profit and loss, cash flow. The sample in this study is the companies in index LQ45 listed in Indonesia Stock Exchange 2014-2018. Data that obtained analyzed by multiple linear regression analysis. The Result of this study states that, there is the negative impact and significant of tax planning, firm size and cash flow operation to cost of debt. The result also to showed that institutional ownership have strenghtening by firm tax planning dan cash flow operation on cost of debt, while institutional ownership can not strengthen the negative impact the relationship between firm size with the cost of debt.
FINANCIAL RATIO'S IMPACT ON FINANCIAL DISTRESS: PRE- AND DURING THE COVID-19 PANDEMIC Stefanus Dimas Saputro; Jennyfer Natania
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 1 (2023): April
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The purpose of this research is to examine the effects of several financial ratios on financial distress prior to and during the COVID-19 pandemic. The research sample consists of 51 basic industrial and chemical businesses that are listed on the Indonesia Stock Exchange between 2018 and 2021. The Springate model is employed to assess the level of financial distress, and logistic regression is used as the analytical method. Liquidity, activity, leverage, profitability ratios and control variables had a significant impact on financial distress both before and during the COVID-19 pandemic. This suggests that these financial ratios, along with other controlled factors, collectively influenced financial distress. The study aims to offer significant perspectives to the audience and function as a guide for prospective investigators and enterprises, namely those operating in the chemical and basic industrial sectors listed on the Indonesia Stock Exchange. It highlights the importance of financial ratios in improving a company's performance and financial condition, which can help minimize financial distress.
The Impact of Earnings Management, Deferred Tax Expense and Profitability Toward Tax Avoidance Louis Yosen Primsa Tarigan
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 1 (2023): April
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Tax revenues are Indonesia's primary source of income. However, so often the realization of tax revenue did not reach the target, due to the different priorities between government and taxpayers. This study is conducted to analyze the impact of earnings management, deferred tax expense and profitability towards tax avoidance in banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. The design of this study employs quantitative approach using secondary data. The research population consists of 47 banking companies, and by using purposive sampling method, the research yields 21 selected companies. Thus, the total number of samples collected from the observation period of 2015 to 2019 was 105. The research data analysis is conducted using multiple linear regression, which is processed through SPSS 25. According to the results of the research, earnings management partially does not have a significant impact towards tax avoidance, whereas deferred tax expense and profitability partially has a significant impact towards tax avoidance. Simultaneously, earnings management, deferred tax expense and profitability have a significant impact towards tax avoidance.
Ekonomi Syariah di Indonesia Mian Tjun Pohan Santoso
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 1 (2023): April
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Ekonomi syariah di Indonesia dimulai pada awal dasawarsa 1990-an dan terus berkembang hingga saat ini. Beberapa tahun terakhir ini pemerintah Indonesia sangat gencar mendukung perkembangan ekonomi syariah sehingga mendirikan beberapa lembaga penting, seperti Komite Nasional Ekonomi dan Keuangan Syariah (KNEKS), Badan Penyelenggara Jaminan Produk Halal (BPJPH), dan Bank Syariah Indonesia (BSI).Pencapaian ekonomi syariah di Indonesia mendapat pengakuan internasional. Laporan State of Global Islamic Economy Report 2022 menempatkan Indonesia di peringkat ke-4 di dunia di bawah Malaysia, Arab Saudi, dan Uni Emirat Arab.Laporan lainnya, Global Muslim Travel Index 2023 bahkan menempatkan Indonesia di peringkat pertama di dunia bersama-sama dengan Malaysia dalam sektor pariwisata syariah.

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