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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 FREE CASH FLOW, FIRM LIFE CYCLE, DAN SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN Wijaya, Hanna; Maharani, Anggietha
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

Tujuan dari penelitian ini yaitu untuk menguji pengaruh Free Cash Flow, Firm Life Cycle, dan Solvabilitas terhadap Kebijakan Dividen. Penelitian ini memiliki periode pengamatan dari tahun 2019 hingga 2022. Sampel penelitian yang digunakan adalah perusahaan yang beroperasi di semua bidang kecuali perbankan, insurance, dan yang bergerak di bidang keuangan lainnya yang tercatat di Bursa Efek Indonesia (IDX). Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 364 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa free cash flow memiliki pengaruh positif terhadap Kebijakan Dividen. Selain itu, penelitian ini juga mendapatkan hasil bahwa firm life cycle memiliki pengaruh negatif terhadap kebijakan dividen. Kemudian, penelitian ini menemukan bahwa solvabilitas memiliki pengaruh negatif terhadap nilai kebijakan dividen.
The Impact of Profitability, Liquidity, and Company Size toward Tax Avoidance in Consumer Goods Sector Listed on the Indonesia Stock Exchange Tarigan, Louis Yosen Primsa
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

The objective of this research is to analyze the effect of profitability (measured by return on asset, liquidity (measured by current ratio), and company size (measured by total assets) toward tax avoidance (measured by the effective tax rate) in consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the period of 2019 to 2021.The population of this research is all consumer goods sector listed on the Indonesia Stock Exchange for the period of 2019 to 2021. By using the purposive sampling method, 32 companies were selected, resulting in a total of 96 samples from three years observation. The data analysis method used descriptive statistics, classical assumption, multiple linear regression, and hypothesis test, which are processed through SPSS 26.This research finds that profitability, liquidity, and company size do not have significant effect partially on tax avoidance; while simultaneously, the tax avoidance of consumer goods sector listed on IDX from 2019-2021 is not significantly impacted by all independent variables. The adjusted R2 is 1.4%, reflecting the ability of independent variables to make impact to tax avoidance. Keywords: Profitability, Liquidity, Company Size, Tax Avoidance, Effective Tax Rate
Analisis Tingkat Kesehatan Aspek Kinerja Keuangan Koperasi Simpan Pinjam Sinergi Mitra Bersama Periode 2023 Oktaviani, Anggun Dwi; Simatupang, Apriani
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

Tujuan penelitian ini adalah untuk menganalisis kesehatan aspek kinerja keuangan koperasi simpan pinjam Sinergi Mitra Bersama. Setelah dianalisis, hasilnya akan menggambarkan bagaimana kinerja keuangan dari koperasi tersebut mulai dari sehat hingga sangat tidak sehat berdasarkan kriteria yang sudah ditentukan. Pengetahuan mengenai kondisi kesehatan koperasi dapat digunakan untuk mempertimbangkan banyak hal dengan tujuan perbaikan kinerja dan performan koperasi. Dengan demikian dapat membantu koperasi untuk mencapai berbagai tujuan dalam organisasinya Jenis data yang digunakan yaitu data kuantitif, data ini berupa angka-angka. Penelitian ini menggunakan metode deskriptif kualitatif melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa kinerja keuangan koperasi Sinergi Mitra Bersama berada pada predikat “sehat” dengan skor sebesar 87,5. Selain itu juga hasil dari 3 aspek penilaian kinerja keuangan tidak selalu menunjukkan keadaan sehat. Hal ini dapat dilihat dari hasil penilaian pada aspek evaluasi keuangan yaitu rentabilitas aset termasuk dalam kategori kurang sehat. Selain itu, kategori tidak sehat juga ditemukan dalam indikator efisiensi pada sub indikator Biaya Usaha terhadap SHU Kotor dan aspek jati diri pada partisipasi simpanan anggota.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Bank Mandiri Yogyakarta Falakh, Gandes Aura Eza; Simatupang, Apriani
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

Penelitian ini mempunyia tujuan guna mengetahui kinerja keuangan Bank Mandiri Yogyakarta yang meliputi analisis rasio likuiditas serta profitabilitas dalam melakukan evaluasi kinerja keuangan Bank Mandiri Yokyakarta tahun 2019-2023. Penelitian ini menggunakan metode penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Berdasarkan analisis rasio keuangan Bank Mandiri Yogyakarta pada tahun 2019-2023, diperoleh hasil rasio likuiditas current ratio dan quick ratio masuk pada golongan dalam keadaan kurang sehat. Hasil rasio profitabilitas dilakukan pengamatan dari ROA serta ROE berada dalam kondisi cukup baik. Hasil terkait menampilkan yakni kinerja keuangan Bank Mandiri Yogyakarta walaupun terdapat rasio yang kurang sehat, rasio profit Bank Mandiri Yogyakarta masih tergolong baik dan dapat ditingkatkan.Kata Kunci: Analisis Rasio, Kinerja Keuanga
The Influence of Transfer Pricing and Management Compensation Toward Tax Avoidance of Food and Beverage Companies Listed on the Indonesia Stock Exchange Tarigan, Louis Yosen Primsa
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

Food and beverage industry has been a major player in Indonesia economic, constituting up to 6% of Indonesia GDP. This lead companies involved in the sector to expand from national to multinational companies. In the previous research, transfer pricing and CEO compensation were observed partially in relation to the tax aggressiveness while this research focuses on transfer pricing and management compensation partially and simultaneously toward the tax avoidance.The purpose of this research is to observe the influence of transfer pricing and management compensation toward tax avoidance of food and beverage companies listed on Indonesia Stock Exchange (IDX) from 2020 to 2022. There are two independent variables used in this research, such as transfer pricing and management compensation. The dependent variable of this research is tax avoidance. There are 12 samples out of 122 companies that were chosen in this quantitative research utilizing purposive sampling technique and secondary data collection method.The result of this research shows that transfer pricing has a non-significant influence towards tax avoidance and management compensation has a non-significant influence towards tax avoidance. Furthermore, transfer pricing and management compensation simultaneously have a significant influence towards tax avoidance. Keywords: Tax Avoidance, Transfer Pricing, Management Compensation
Analysis Of The Effect Of Company Age And Capital Structure On Profitability In Primary Consumer Sector Companies Listed On The Indonesia Stock Exchange Tjong, William; Hartono, Brigita
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

The purpose of research is to analyze the effect of company age and capital structure on profitability in companies engaged in the primary consumer sector listed on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data that can be accessed through S&P Capital IQ. Furthermore, data processing will be carried out with STATA version 15. Profitability is calculated using Return on Equity (ROE). The age of the company will be measured by how long the company has been listed on the IDX. Capital structure measurement will be done using Debt Equity Ratio (DER). 155 data sets will be used in this study, consisting of 31 companies over a 5-year period. The results of this study, namely (1) company age has a positive and significant effect on profitability and (2) capital structure has a positive and significant effect on profitability.
PENGARUH KINERJA KEUANGAN DAN TAX MANAGEMENT TERHADAP FINANCIAL DISTRESS DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Ghanny, Margarita
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

This research aims to test and obtain empirical evidence regarding the influence of financial performance and tax management on financial distress with leverage as a moderating variable. The independent variables used in this research are financial performance and tax management. Meanwhile, the moderating variable used in this research is leverage, as well as the dependent variable used in this research, namely financial distress as measured by the Altman z-score. The samples collected and used were secondary data from the financial reports of companies in the Food and Beverage Consumer Goods Industry Sector which were available on the official website of the Indonesia Stock Exchange from 2018-2022, totaling 215 pieces of data. The technique for collecting samples applies the purposive sampling method and is analyzed using the logistic regression method with the help of STATA software. The results of this study show that financial performance has no effect on financial distress, tax management has a negative effect on financial distress, leverage as a moderating variable is proven not to be able to weaken the negative effect of the relationship between financial performance and financial distress, leverage as a moderating variable is proven to weaken the negative effect of the relationship between tax management and financial distress
ARTIFICIAL NEURAL NETWORK AND STOCK PRICE PREDICTION Tjong, William
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

The main objective of this research is to examine the performance of neural network (NN) to predict stock price. This research propose to use daily closing price of TELKOM share for the observation period. Authors propose to use TELKOM share because it is one of the most liquid and blue chip stock in Indonesian Stock Exchange (IDX). This research use purposive sampling. The authors propose to use Artificial Intelligence Neural Network (ANN) to predict stock price. From literature review ANN can predict stock price more accurately than traditional way like linear regression. The Artificial Neural Network (ANN) model use backpropagation algorithm for training session and feed forward NN for testing the output. The authors propose ANN with five nodes outperform ANN with fewer (two) nodes. The reason is that the information contained in five nodes ANN provide more accurate information than two node ANN. Consequently ANN with five nodes can predict stock price better and more accurately than ANN with two nodes. The average percentage error should be less for ANN with five nodes then the percentage error of ANN with two nodes
THE EFFECT OF TRANSFER PRICING, LEVERAGE AND COMPANY SIZE ON CORPORATE TAX AVOIDANCE IN AGRICULTURAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Sitompul, Thomson; Ong, Jerrico
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

In Indonesia itself, the practice of tax avoidance has been widely practiced and Indonesia is one of the developing countries with the greatest losses caused by tax avoidance. Therefore, transfer pricing is used by companies to minimize the amount of tax paid through engineering prices transferred between divisions. In terms of leverage, Interest expenses are included in expenses that can be deducted from taxable income. This action is used by company managers to reduce the tax obligations borne by the company and is included in tax avoidance. A company with relatively large total assets indicates that the company has a large size so that it has great potential to gain maximum profits as well as its tax burden. The population used in this research is all 24 agricultural sector companies listed on the Indonesian Stock Exchange. The sampling technique used purposive sampling which is 63 samples in total. The results of the study indicate that Transfer Pricing has no significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Leverage has significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Company Size has a negative significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Transfer Pricing, Leverage, Company Size do not have simultaneous effect and significant impact on tax avoidance.
DAMPAK FAKTOR INTERNAL PERUSAHAAN TERHADAP FIRM VALUE DENGAN PEMODERASI FIRM SIZE PADA PERUSAHAAN INDUSTRI ENERGI DI INDONESIA DAN MALAYSIA Prasetyo, Aries Heru; Rusli, Yohanes Mardinata
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

Increasing the company's value is the main goal of the company, namely by increasing the stock price. High stock prices will make the market believe in the company's performance and its prospects in the future. The company's financial managers are expected to be able to understand the factors that affect the company's value in order to increase the company's value and prosper shareholders. This study aims to determine the effect of capital structure, company size, and company growth on the value of energy companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia (BM) during the period 2019 to 2021. Sampling was selected using the purposive sampling method and the data analysis method used was panel data regression analysis using the EVIEWS 10 program to process the data. Based on the results of the panel data regression analysis of this study, the results of this study are as follows: (i) Capital Structure has a positive and significant effect on Firm Value in energy industry companies on the IDX; (ii) Company Growth does not have a significant effect on Firm Value in energy industry companies on the IDX; (iii) Firm Size strengthens the influence of Capital Structure on Firm Value in energy industry companies on the IDX; (iv) Firm Size does not moderate the influence of Company Growth on Firm Value in energy industry companies on the IDX; (v) Capital Structure has a positive and significant influence on Firm Value in energy industry companies on the BM; (vi) Company Growth has a positive and significant influence on Firm Value in energy industry companies on the BM; (vii) Firm Size strengthens the influence of Capital Structure on Firm Value in energy industry companies on the BM; (viii) Firm Size does not moderate the influence of Company Growth on Firm Value in energy industry companies on the BM; This study only tests energy industry companies in the capital market of Indonesia and the capital market in Malaysia, it is suggested that further research can also test other industrial companies and also in the capital markets of Asian countries other than Indonesia and Malaysia.

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