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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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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
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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 FINANCIAL PERFORMANCE TERHADAP STOCK RETURN: ANALISA PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIA STOCK EXCHANGE Juan Carlos Pangestu
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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This study purpose to examine and analyze the effect of corporate financial performance proxied by the variables Return on Equity, Earnings per Share, and net profit margin, on Stock Return. This study uses secondary data, the sample in this study are companies listed in the SRI-KEHATI stock index on the Indonesia Stock Exchange for the period 2017 – 2019. The number of companies that are sampled are 15 companies with an observation period of 3 years and using the purposive sampling method. The method of analysis in this study is panel data regression analysis using the SPSS program. Hypothesis testing uses a significance level of 5%. The results of the classical assumption test are that the data is normally distributed, and there is no multicollinearity, no Heteroscedasticity, and no Autocorrelation. The results of this study indicate that Earnings per share (EPS) and Net Profit Margin (NPM) have a significant effect on Stock Return. Meanwhile, Return on Equity (ROE) has no effect on Stock Return.
EFFECTS OF PROFITABILITY, SOLVABILITY, COMPANY SIZE, AND AUDITOR’S REPUTATION ON AUDIT DELAY Gloria Debora Lisa Susilo; Putri Aprilia Manembu; Elvis Sumanti
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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Abstract

This research aims to examine the effect of profitability, solvability, company size, and auditor reputation on audit delay. Sample used in this research are banks listed on IDX from 2014-2018 and collected   by using purposive sampling methods. Data obtained from the financial report provided on IDX or company website. Results show profitability and solvability have no significant effect towards audit delay. Meanwhile, both company size and auditor reputation have a significant negative effect on audit delay. The result implies the importance of issuing certain audit regulation for banking in order to reduce audit delay.
THE INFLUENCE OF EARNING PER SHARE, PRICE TO BOOK VALUE, RETURN ON ASSET AND RETURN ON EQUITY TOWARD STOCK PRICE ON BASIC INDUSTRY AND CHEMICALS COMPANY LISTED IN INDONESIA STOCK EXCHANGE Melina Melina; Frederick Emerio Tanny
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 1 (2022): April
Publisher : Universitas Pelita Harapan

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Abstract

Basic Industry and Chemicals or people referred as downstream business line generates a fundamental product, which is then utilized to other manufacture to produce. This research aims to determine the influences of Earning Per Share, Price to Book Value, Return on Asset, Return on Equity, toward stock price. The population in this research are all basic industry and chemicals companies listed in Indonesia Stock Exchange  .The technique of determining the sample using purposive sampling method and sample acquired from 32 companies for the year 2018 to 2020. This research contains five variables which are one dependent variable and four independent variables.This research is using quantitative approach and IBM SPSS Statistics ver. 27 software to display results of statistical analysis conducted in this research. Total sample of 96, to meet the requirements of the classical assumption test the final data used totaling 61.The analytical model used in this study is a multiple linear regression model. The results of this study indicate that EPS, PBV, and ROE have a significant influence on stock prices. However, ROA have an insignificant influence on stock prices. EPS, PBV, ROE, ROA simultaneously influence stock price. Keywords: Earning Per Share, Price to Book Value, Return on Asset, Return on Equity, Stock Price, Basic Industry 
The Influence of Current Ratio, Receivable Turnover and Debt to Equity Ratio toward Net Profit Margin of Consumer Goods Industries Melina Melina
Jurnal Penelitian Akuntansi (JPA) Vol 3, No 2 (2022): Oktober
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Abstract

The most important goal for a business to achieve is profit maximization. A company with strong financial performance will draw investors to invest. In order to maintain a good financial performance, company must manage well its finance and operational cost.            The research is conducted to analyze the influence of Current Ratio, Receivable Turnover and Debt to Equity Ratio toward Net Profit Margin of Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2018-2021. The quantitative approach will be used in this study's research design. The research quantitative data is the secondary data acquired from the financial year reports of Consumer Goods Companies listed on the Indonesia Stock Exchange from year 2018 to 2021. With purposive sampling technique, 31 companies out of 78 companies in the population are chosen as the sample for this research. SPSS Version 25 is used to compute the multiple linear regression model of this research.            The research’s result shows that Current Ratio partially has insignificant influence towards Net Profit Margin. Receivable Turnover partially has insignificant influence towards Net Profit Margin. Debt to Equity Ratio partially has insignificant influence towards Net Profit Margin. Current Ratio, Receivable Turnover and Debt to Equity Ratio simultaneously have insignificant influence towards Net Profit Margin. 
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
Publisher : Universitas Pelita Harapan

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Abstract

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.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA RIIL Layli Mukharromah; Mulyadi Noto Soetardjo
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 2 (2023): Oktober
Publisher : Universitas Pelita Harapan

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Tujuan penelitian ini adalah untuk menganalisis pengaruh  perencanaan pajak terhadap manajemen laba riil pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI pada tahun 2016 sampai 2021. Data yang digunakan pada penelitian ini adalah data sekunder meliputi 306 sampel perusahaan selama 6 tahun pengamatan dan telah sesuai dijadikan sampel yang memenuhi kriteria untuk dilakukannya penelitian ini. Data dari sampel penelitian ini diambil dari S&P Capital IQ dengan menggunakan metode purposive sampling. Penelitian ini menggunakan referensi jurnal dengan jangka waktu penelitian 2018-2022 pada jurnal. Penelitian ini menggunakan 3 jenis variabel dalam pengujiannya, yaitu 1 variabel dependen (manajemen laba riil), 1 variabel independen utama (perencanaan pajak), dan 4 variabel kontrol (profitabilitas, likuiditas, ukuran perusahaan dan umur perusahaan). Metode pengujian yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan data analisis yang digunakan pada penelitian ini adalah software SPSS versi 26.0. Hasil dari penelitian ini menunjukan bahwa variabel perencanaan pajak sebagai variable independent memiliki pengaruh negatif dan tidak signifikan terhadap manajemen laba riil sebagai variable dependen. Dengan demikian, penelitian tidak memberikan bukti empiris mengenai pengaruh perencanaan pajak terhadap manajemen laba riil.
RELEVANSI NILAI SUSTAINABILITY REPORTING DENGAN NVIVO MEASUREMENT METHOD: BENCHMARKING PENERAPAN PELAPORAN PERUSAHAAN YANG TERDAFTAR DI JOHANNESBURG STOCK EXCHANGE [VALUE RELEVANCE OF SUSTAINABILITY REPORTING WITH NVIVO MEASUREMENT METHOD: BENCHMARKING OF CORPORATES IMPLEMENTATION LISTED ON JOHANNESBURG STOCK EXCHANGE] Kenny Fernando; Budi Kurniawan; Refianto -
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 1 (2020): April
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This study aims to examine the effect of applying the Sustainability Reporting (SR) model and its impact on the value relevance of accounting information. In accordance with the title, this research emphasizes the measurement of information in SR by using NVIVO software that measures the level of Sustainability Reporting (NVIVO Measurement Method). The company's reporting model has set foot on the integrated reporting model (Integrated Reporting). However, to implement integrated reporting the company must have implemented the concept of Sustainability Reporting. Many developed and developing countries have begun to adopt the latest SR reporting model. In Indonesia, there are already many state-owned companies implementing SR and IR, however, no one has yet revealed the benefits of the reporting at a time. This examines the company's previous reporting model, namely Sustainability Reporting to reveal evidence of the Sustainability Reporting model by taking an example from South Africa, which has officially adopted both reporting models on the stock exchanges in the country. This study will look at the relationship with the value relevance of accounting information from 2005 to 2010.Bahasa Indonesia Abstrak: Penelitian ini bertujuan untuk menguji pengaruh penerapan model pelaporan Sustainability Reporting (SR) dan dampaknya terhadap relevansi nilai informasi akuntansi. Sesuai dengan judulnya, penelitian ini menekankan pada pengukuran informasi dalam SR dengan menggunakan perangkat lunak NVIVO yang mengukur tingkat pelaporan Sustainability Reporting (Metode Pengukuran NVIVO). Model pelaporan perusahaan telah menginjakkan kaki pada model pelaporan terintegrasi (Integrated Reporting). Nam`un, untuk menerapkan Integrated Reporting (IR), perusahaan harus menerapkan konsep pelaporan keberlanjutan (SR). Banyak negara maju dan berkembang telah mulai mengadopsi model pelaporan terbaru SR. Di Indonesia sendiri, sudah ada banyak perusahaan milik negara yang menerapkan SR dan IR, namun, belum ada yang mengungkapkan manfaat pelaporan pada saat suatu negara. Penelitian ini menguji model pelaporan perusahaan sebelumnya, yaitu SR untuk mengungkap bukti model pelaporan SR dengan mengambil contoh dari Afrika Selatan yang secara resmi mengadopsi kedua model pelaporan di bursa saham pada negara tersebut. Studi ini akan melihat hubungan dengan relevansi nilai informasi akuntansi dari 2005 hingga 2010.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MAKNA EKUITAS [FACTORS AFFECTING ACCOUNTING STUDENTS UNDERSTANDING OF THE MEANING OF EQUITY] Moch. Shulthoni
Jurnal Penelitian Akuntansi (JPA) Vol 1, No 2 (2020): Oktober
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AbstrakPenelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemahaman akuntansi mahasiswa terhadap makna ekuitas. Pemahaman akuntansi individu akan memberikan wacana dan keputusan penting terkait dengan kondisi manajerial suatu perusahaan. Variabel bebas dalam penelitian ini adalah Perguruan Tinggi yang dibedakan menjadi dua kelompok, yaitu Mahasiswa dan Akademisi. Tahun masuk siswa dibagi menjadi tiga kelompok 2016, 2017 dan 2018. Jurusan sekolah asal dibedakan menjadi tiga jurusan yaitu IPA, IPS, dan lain-lain. Tingkat skema siswa dibagi menjadi tiga kelompok 2,00 - 2,75, 2,76 - 3,50 dan 3,51 - 4,00. Variabel terikat yaitu Pengertian Aset, Kewajiban dan Ekuitas. Sampel dalam penelitian ini adalah Mahasiswa Akuntansi sesuai dengan istilah beberapa Perguruan Tinggi di Kota Jember. Pengujian hipotesis dalam penelitian ini menggunakan uji signifikansi parameter individu (uji T) dan Analysis of Variance (ANOVA) yang menunjukkan masing-masing variabel independen berpengaruh terhadap variabel dependen. Tahun masuk mahasiswa tidak berpengaruh terhadap pemahaman mahasiswa akuntansi terhadap makna ekuitas dan Hasil penelitian ini menunjukkan bahwa tingkat pemahaman perguruan tinggi, mahasiswa jurusan dan mahasiswa berpengaruh terhadap pemahaman akuntansi asal sekolah terhadap makna ekuitas.Kata kunci: pemahaman, konsep dasar akuntansi, Pengertian ekuitas AbstractThis research aims to know the factors that affect the students understanding of accounting against the meaning of equity. Understanding the individual accounting will give a discourse and important decisions related to managerial condition of a company. The independent variable in this study is the College distinguished into two groups, namely college students and college academics. Year incoming students are the divided intro three groups 2016, 2017 and 2018. Department of the school of origin are distinguished into three departments namely the IPA, IPS, and others. Student schiment levels are the divided intro three groups 2,00 – 2,75, 2,76 – 3,50 and 3,51 – 4,00. The dependent variable i.e. the meaning of assets, liabilities and equity.The sample in this research is the accounting student in accordance with the terms of some of the colleges in the city of Jember. Hypothesis testing in this study using individual parameters of significance tests (test T) and Analysis of Variance (ANOVA) indicating each independent variable effect on the dependent variable. The year incoming students does not affect the accounting student understanding towards the meaning of equity and The results of this study demonstrate that colleges,majors student and student achiment levels understanding affect school origin accounting against the meaning of equity.Keywords : comprehension, basic concept of accounting, The meaning of equity

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