cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mulyadi Noto Soetardjo
Contact Email
mulyadi.soetardjo@uph.edu
Phone
-
Journal Mail Official
chiefeditor.jpa@uph.edu
Editorial Address
Accounting Study Program Faculty of Economics and Business Universitas Pelita Harapan Lippo Karawaci, Tangerang, Indonesia, 15811 Tel +62 21 5460901 Fax +62 21 5460910
Location
Kota tangerang,
Banten
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 80 Documents
 2   3   4   5   6 
THE EFFECT OF A FIRM’S CORPORATE SOCIAL RESPONSIBILITY (CSR) AND CORPORATE ENVIRONMENTAL RESPONSIBILITY (CER) ON FIRM PERFORMANCE ON THE CONSUMER STAPLES SECTOR Eduard Ary Binsar Naibaho
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A firm as an entity is one that exists within society, so it must have its responsibilities to uphold. Especially in recent times, people have become more critical of companies and how they behave, as well as the impacts they have on society and the environment around them. A firm’s corporate social responsibility (CSR) and corporate environmental responsibility (CER) are two factors that become heavily scrutinized due to this new development, as stakeholders become more sensitive to how a firm contributes back to society and how it takes care of the environment. If a firm is socially and environmentally responsible, it is arguable that it will receive more support and therefore perform better financially. Thus, this study is conducted to see if there is any tangible link between a firm’s financial performance and their CSR and CER disclosures. The main hypothesis is that both types of corporate responsibility have a positive effect on a firm’s financial performance. The sample size used includes 30 American firms listen in S&P500 within the customer staples sector, using data from the years 2016-2019 using the purposive sampling method. The data is analyzed using multiple regressions and the results show that while CSR has a clear positive correlation with a firm’s financial performance, CER has a more nuanced correlation, where it is generally positive unless the disclosure of irresponsibility is involved.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Tercatat di BEI 2017-2019) Meiliana Jaunanda; Ayu Fricilya
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini membahas pengaruh Corporate Governance terhadap Kinerja  Keuangan dan Nilai Perusahaan. Corporate Governance merupakan variabel independen dalam penelitian ini, yang diproksikan oleh Dewan Komisaris dan  Komite Audit. Terdapat dua variabel dependen dalam penelitian ini, dimana variabel dependen yang pertama menggunakan Kinerja Keuangan yang diukur dengan ROA, sedangkan untuk variabel dependen yang kedua menggunakan Nilai Perusahaan yang diukur dengan Tobin's Q. Objek penelitian merupakan perusahaan manufaktur periode 2017-2019 yang tercatat di Bursa Efek Indonesia (BEI), sampel yang diambil untuk penelitian sebanyak 81 perusahaan yang didasarkan metode Purposive Sampling. Hasil dari penelitian ini adalah (1) Dewan Komisaris tidak berpengaruh signifikan terhadap ROA. (2) Komite Audit berpengaruh signifikan terhadap ROA. (3) Dewan Komisaris tidak berpengaruh signifikan terhadap Tobin's Q. (4) Komite Audit berpengaruh signifikan terhadap Tobin's Q.Kata kunci : Corporate Governance, Dewan Komisaris, Komite Audit, KinerjaKeuangan, Nilai Perusahaan
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND DIVIDEND POLICY TOWARDS FIRM VALUE OF CONSUMER GOODS COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Andoko Andoko; Cynthia Cynthia
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identify the influence of profitability, liquidity, and dividend policy towards firm value in consumer goods companies listed in Indonesia Stock Exchange (IDX) for the period of 2018 to 2020. In this paper, the writer is using purposive sampling method to select the sample of the research. As a result, there are 21 consumer goods companies which are chosen as research sample because they fulfilled the sample criteria for this research, therefore there are 63 samples in total for the period of three years. The data of the research is processed through SPSS 25.  Based on data analysis result, it can be concluded that profitability has significant influence on firm value. On the other hand, liquidity and dividend policy do not give significant influence on firm value. Profitability, liquidity, and dividend policy simultaneously give significant influence on firm value.
Pengaruh Koneksi Politik dan Struktur Kepemilikan Terkonsentrasi Terhadap Penghindaran Pajak Denisse Aretha Lee; Mulyadi Noto Soetardjo
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 2 (2022): Oktober
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk mengamati, meneliti dan menganalisis pengaruh dari koneksi politik yang dimiliki perusahaan dan juga struktur kepemilikan terkonsentrasi perusahaan tersebut terhadap praktik penghindaran pajak. Dalam melakukan penelitian ini, digunakan data-data sekunder dari 40 perusahaan manufaktur yang terdaftar dalam BEI selama kurun waktu 5 tahun yakni dari tahun 2017 – 2021 (200 observasi). Penelitian dilakukan menggunakan metode regresi linear berganda. Motivasi dari dilaksanakannya penelitian ini adalah untuk mengisi kesenjangan penelitian mengenai efek koneksi politik dan struktur kepemilikan perusahaan terhadap praktik penghindaran pajak. Hasil yang diperoleh dari penelitian ini yaitu bahwa koneksi politik berpengaruh negatif terhadap praktik penghindaran pajak sedangkan struktur kepemilikan terkonsentrasi tidak berpengaruh terhadap praktik pengindaran pajak.
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
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 Influence of Profitability, Liquidity and Leverage on Tax Aggressiveness of Pharmaceutical Companies Listed on the Indonesia Stock Exchange Louis Yosen Primsa Tarigan
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 2 (2023): Oktober
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax is a vital part to the country's economy and the well-being of its citizens as it is a source of state revenue. However, while the government considers it is crucial to collect taxes, companies view taxes as a reduction of companies’ profits. As a result, businesses strive to keep tax payments to a minimum, either in a legal or illegal way. This behavior is called tax aggressiveness.This study aims to examine the influence of profitability, liquidity, and leverage on tax aggressiveness. The sample is 8 pharmaceutical companies listed on the Indonesia Stock Exchange with the research period of four years (2018-2021) selected through purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis which is processed through SPSS 26.The results show that liquidity and leverage have a significant influence on tax aggressiveness. Meanwhile, profitability has an insignificant influence on tax aggressiveness. Simultaneously, profitability, liquidity, and leverage have significant influence on tax aggressiveness.
ANALISIS FAKTOR-FAKTOR PENGARUH KETIDAKPATUHAN WAJIB PAJAK (STUDI KASUS PADA KANTOR PELAYANAN, PENYULUHAN, DAN KONSULTASI PERPAJAKAN (KP2KP) BUMIAYU BREBES) [ANALYSIS OF FACTORS INFLUENCE OF INCOME TAX OBLIGATION 45 (CASE STUDY IN KANTOR PELAYANAN, PENYULUHAN, DAN KONSULTASI PAJAK (KP2KP) BUMIAYU BREBES)] Isqi Mubarokah; Yeni Priatnasari; Krisdiyawati -
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 1 (2020): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax compliance is the attitude of taxpayers in accordance with tax regulations, but in reality there are still many taxpayers who behave in non-compliance. The attitude of non-compliance which is influenced by many factors can be detrimental to some parties such as tax officers and the taxpayer itself. This study aimed to determine what factors influence non-compliance of taxpayers. Data collection was done using a questionnaire and literature study. Data were analyzed using multiple linear regression analysis which was operated through SPSS 22 at the 5 percent significance level. The results showed that knowledge of taxation significantly affected the non-compliance of taxpayers with a value of tcount of 6.161 with ttable 1.985, thus tcount > ttable. Subjective norms significantly affected non-compliance of taxpayers with a value of tcount of 2.616 with ttable 1.985, thus tcount > ttable. Moral obligations do not significantly influenced the non-compliance of taxpayers with a tcount of 0.892 with ttable 1.985, thus tcount < ttable. Tax penalties significantly affected non-compliance with taxpayers with a tcount of 3.213 with ttable 1.985, thus tcount> ttable. The results of the F test showed that knowledge of taxation, subjective norms, moral obligations, and taxation sanctions simultaneously affected the non-compliance of taxpayers, this can be seen from the calculated value of 46,235 with ftabel 2.47, thus fcount > ftable. So you can know the factors that can affected non-compliance of taxpayers.Bahasa Indonesia Abstrak: Kepatuhan pajak merupakan sikap wajib pajak yang sesuai dengan peraturan perpajakan, namun pada kenyataannya masih banyak wajib pajak yang berperilaku tidak patuh. Sikap ketidakpatuhan yang dipengaruhi oleh banyak faktor dapat merugikan beberapa pihak seperti petugas pajak dan wajib pajak itu sendiri. Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi ketidakpatuhan wajib pajak. Pengumpulan data dilakukan dengan menggunakan kuesioner dan studi pustaka. Data dianalisis dengan menggunakan analisis regresi linear berganda yang dioperasikan melalui SPSS 22 pada tingkat signifikansi 5 persen. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan secara parsial mempengaruhi ketidakpatuhan wajib pajak dengan nilai thitung sebesar 6,161 dengan ttabel 1,985, dengan demikian thitung > ttabel. Norma subjektif secara parsial mempengaruhi ketidakpatuhan wajib pajak dengan nilai thitung sebesar 2,616 dengan ttabel 1,985, dengan demikian thitung > ttabel. Kewajiban moral tidak berpengaruh secara parsial terhadap ketidakpatuhan wajib pajak dengan nilai thitung sebesar 0,892 dengan ttabel 1,985, dengan demikian thitung < ttabel. Sanksi perpajakan secara parsial mempengaruhi ketidakpatuhan wajib pajak dengan nilai thitung sebesar 3,213 dengan ttabel 1,985, dengan demikian thitung > ttabel. Hasil uji F menunjukkan bahwa pengetahuan perpajakan, norma subjektif, kewajiban moral, dan sanksi perpajakan berpengaruh secara simultan terhadap ketidakpatuhan wajib pajak, hal ini dapat dilihat dari nilai fhitung sebesar 46,235 dengan ftabel 2,47, dengan demikian fhitung > ftabel. Jadi dapat diketahui faktor-faktor yang dapat mempengaruhi ketidakpatuhan wajib pajak.
ANALISIS EFEK MODERASI BUKU BANK TERHADAP DIVERSIFIKASI PENDAPATAN DAN KINERJA BANK PADA PERIODE KRISIS DAN NON KRISIS [ANALYSIS OF THE EFFECT BANK BOOK MODERATION ON THE INCOME DIVERSIFICATION AND BANK PERFORMANCE IN THE CRISIS AND NON-CRISIS PERIOD] Khalida Utami; Herwindo Ghora Nidityo
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 2 (2020): Oktober
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstrakTujuan penelitian ini adalah untuk menguji pengaruh moderasi buku bank terhadap diversifikasi pendapatan dan kinerja bank dengan menggunakan perbandingan dua periode waktu yaitu periode krisis dan periode non krisis. Data penelitian berupa data laporan keuangan tahunan Bank sebanyak 24 Bank dengan periode pengamatan terbagi menjadi dua periode, yaitu tahun 2008-2010 mewakili periode krisis dan 2015-2017 mewakili periode non krisis. Analisis statistik yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa diversifikasi pendapatan yang diproksikan dengan Net Non Interest Income tidak berpengaruh terhadap kinerja bank baik pada periode krisis maupun non krisis. Sedangkan diversifikasi pendapatan yang diproksikan dengan Net Interest Income berpengaruh negatif terhadap kinerja bank baik pada periode krisis maupun non krisis. Penelitian ini juga menemukan bahwa buku bank hanya memoderasi diversifikasi pendapatan yang diproksikan dengan Net Interest Income terhadap kinerja bank pada periode krisis dan non krisis. Sehingga, buku bank memperkuat pengaruh diversifikasi pendapatan terhadap kinerja Bank.Kata Kunci: Diversifikasi pendapatan, buku bank, kinerja bank, periode krisis, periode non krisis AbstractThe purpose of this study was to examine the effect of bank book moderation on income diversification and bank performance by using a comparison of two time periods, namely the crisis period and the non-crisis period. The research data is in the form of 24 banks' annual financial report data with the observation period divided into two periods, namely 2008-2010 representing the crisis period and 2015-2017 representing the non-crisis period. The statistical analysis used is Moderated Regression Analysis (MRA). The results of this study indicate that income diversification as proxied by Net Non Interest Income has no effect on bank performance in both crisis and non-crisis periods. Meanwhile, income diversification as proxied by Net Interest Income has a negative effect on bank performance both during crisis and non-crisis periods. This study also found that bank books only moderated income diversification as proxied by Net Interest Income on bank performance during crisis and non-crisis periods. Thus, bank books reinforces the effect of income diversification on Bank performance.Keywords: Income diversification, bank books, bank performance, crisis period, non-crisis period
PENGARUH FAKTOR-FAKTOR FINANCIAL DAN EKONOMI TERHADAP HARGA MINYAK KELAPA SAWIT DI INDONESIA [IMPACT OF FINANCIAL AND ECONOMIC FACTORS TO PALM OIL PRICE IN INDONESIA] Valentino Budhidharma
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 2 (2020): Oktober
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstrakDalam investasi saham, salah satu tantangan terbesar adalah untuk menganalisa dan memprediksi saham-saham yang berhubungan dengan harga minyak kelapa sawit. Ada banyak ketidakpastian di dunia, yang menyebabkan prediksi harga dari minyak kelapa sawit mentah dan performa dari saham-saham yang berhubungan, menjadi sulit. Tujuan dari penelitian ini adalah menguji hubungan antara harga minyak kelapa sawit dengan finansial dan ekonomi di Indonesia. Hasil penelitian menunjukkan bahwa minyak kelapa sawit cocok dijadikan variable tak bebas. Hasil lain menunjukkan bahwa adanya hubungan positif jangka panjang antara harga minyak kelapa sawit dengan import dan indeks Dow Jones, dan hubungan negatif jangka panjang antara harga minyak kelapa sawit dengan export, nilai tukar mata uang, IHSG, dan harga minyak bumi mentah. Selain itu, indeks USD dan volume perdagangan IHSG tidak mempunyai hubungan di model, sehingga kedua variable ini dihilangkan.Kata kunci: Minyak kelapa sawit, VECM, faktor makro ekonomi AbstractIn stock investing, one of the biggest challenges is to zanalyze and predict stocks related to palm oil price. There are many uncertainties in market, which cause the price prediction of crude palm oil and (CPO) and the performance of related stocks, are hard. The purpose of this paper is to test the association of palm oil price with the financial and economic in Indonesia. The result shows that palm oil is good for the dependent variable. Another finding indicates that palm oil price has a long-term positive association with import and Dow Jones index, and negative association with export, currency exchange, IHSG, and crude oil price. On the other hand, the USD index and IHSG Trading Volume have no relation in the model, then these two variables are excluded.Keywords: Palm Oil, VECM, Macroeconomic factors

Page 4 of 8 | Total Record : 80

 2   3   4   5   6 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): APRIL Vol. 5 No. 2 (2024): OKTOBER Vol 5, No 1 (2024): APRIL Vol. 5 No. 1 (2024): APRIL Vol 4, No 2 (2023): Oktober Vol 4, No 1 (2023): April Vol 3, No 2 (2022): Oktober Vol 3, No 1 (2022): April Vol 2, No 2 (2021): Oktober Vol 2, No 1 (2021): April Vol 1, No 2 (2020): Oktober Vol 1, No 1 (2020): April More Issue