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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 THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AGGRESIVENESS DENGAN SALES GROWTH SEBAGAI VARIABEL PEMODERASI Sheily, Debora; Soetardjo, Mulyadi Noto
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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The research aims to determine and analyze the influence of thin capitalization and capital intensity towards tax aggresiveness with sales growth as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research uses 205 research sample data. The measurement of tax aggresiveness uses Effective Tax Rate meanwhile the measurement of thin capitalization and capital intensity uses debt to equity ration and total fixed assets to total assets ratio. Using linear regression analysis method this research shows that thin capitalization and capital intensity can significantly negatively influence tax aggresiveness. Meanwhile, sales growth can strengthen the negative influence of thin capitalization on tax aggressiveness but can not moderate the negative influence of capital intensity on tax aggressiveness.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA RILL PADA PERUSAHAAN DENGAN KUALITAS AUDIT YANG BERBEDA Ramadanty, Diva Arsitya; Saragi, Nanda Putra; Soetardjo, Mulyadi Noto
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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This study aims to test and obtain empirical evidence regarding the effect of tax planning on real earnings management, as well as the effect of audit quality and the Covid -19 pandemic on the relationship between tax planning and real earnings management. The independent variable used in this study is tax planning and the dependent variable used is real earnings management. This study also uses audit quality and the Covid-19 pandemic as moderating variables. The research data is secondary data in the form of financial reports taken through S&P Capital IQ. The research sample used is the financial statements of companies in consumer staples sector listed on the Indonesia Stock Exchange (IDX) during 2018 - 2022, with final sample 316 data from 85 companies. The purposive sampling method was used as a sample collection technique and the data was analyzed using multiple regression methods with IMB SPSS 27 software. The results of this study indicate that tax planning has a negative effect on real earnings management, audit quality weakens the relationship between tax planning and real earnings management, and the Covid-19 pandemic has no effect on the relationship between tax planning and real earnings management. The implication of this research is to increase knowledge about the effect of tax planning on real earnings management and the effect of audit quality on the relationship between them.
PENGARUH RELATED PARTY TRANSACTION DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Wijaya, Hanna; Atikah, Siti
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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Penelitian ini mengkaji pengaruh Related Party Transactions (RPT) dan kinerja keuangan terhadap nilai perusahaan. Menggunakan metode purposive sampling, sampel terdiri dari 48 perusahaan sektor consumer yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023, dengan total 240 observasi. Data yang digunakan bersumber dari laporan keuangan tahunan dan dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak Stata versi 17. Variabel RPT yang dianalisis meliputi penjualan, pembelian, piutang, dan hutang kepada pihak berelasi, sementara kinerja keuangan diukur melalui Return on Assets (ROA). Hasil penelitian menunjukkan bahwa RPT sales dan RPT purchases berpengaruh negatif terhadap nilai perusahaan, yang mengindikasikan potensi konflik kepentingan dan inefisiensi dalam transaksi tersebut. Sebaliknya, RPT receivable dan RPT payable memiliki hubungan positif terhadap nilai perusahaan, menunjukkan bahwa transaksi ini dapat berfungsi sebagai strategi likuiditas yang mendukung stabilitas bisnis. Selain itu, kinerja keuangan yang diukur melalui ROA menunjukkan pengaruh positif terhadap nilai perusahaan, yang menegaskan pentingnya profitabilitas dalam meningkatkan valuasi pasar. Penelitian ini memberikan kontribusi pada literatur terkait RPT dengan menekankan dampak yang beragam dari berbagai jenis RPT terhadap nilai perusahaan serta peran kinerja keuangan sebagai penentu nilai perusahaan. Kata Kunci : Related Party Transaction, Kinerja Keuangan, Return on Asset (ROA), Nilai Perusahaan
PENGARUH TAX AVOIDANCE DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN Wijaya, Hanna
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak (tax avoidance) dan pengungkapan emisi karbon (carbon emission disclosure) terhadap nilai perusahaan. Sampel penelitian terdiri dari 163 firm year perusahaan sektor perminyakan dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022, yang dipilih menggunakan metode purposive sampling. Data yang digunakan bersumber dari laporan keuangan tahunan perusahaan. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa penghindaran pajak tidak memiliki pengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa praktik ini tidak dianggap sebagai faktor utama dalam penilaian pasar. Sebaliknya, pengungkapan emisi karbon berpengaruh negatif terhadap nilai perusahaan, yang menunjukkan adanya persepsi negatif dari investor terhadap biaya dan risiko yang terkait dengan tanggung jawab lingkungan perusahaan. Implikasi dari penelitian ini menunjukkan bahwa perusahaan perlu mempertimbangkan dampak pengungkapan lingkungan terhadap persepsi investor serta mengevaluasi kembali strategi manajemen pajak agar tetap sejalan dengan tujuan keberlanjutan Kata Kunci: Tax Avoidance, Carbon Emission Disclosure, Firm Value, Sustainability
THE IMPACT OF COST OF DEBT, INVENTORY INTENSITY AND PROFITABILITY TOWARD TAX AVOIDANCE ON NON-CYCLICALS CONSUMER GOODS COMPANIES LISTED ON THE IDX Tarigan, Louis Yosen Primsa; Fortuna, Felicia
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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This research is conducted to determine the impact of the cost of debt, inventory intensity, and profitability toward tax avoidance. It observes non-cyclicals consumer goods companies listed on the Indonesia Stock Exchange in 2021 and 2022. There are 57 non-cyclicals consumer goods companies, from which 29 companies fulfill the criteria. For two years observation, total sample for the research is 58 units. The research used secondary data from the Indonesia Stock Exchange with purposive sampling method. The data collected for the research will be analyzed using classical assumption test and multiple linear regression analysis method. The analysis tool used is SPSS version 26. The result of this research show that cost of debt, inventory intensity, and profitability simultaneously do not significantly influence the tax avoidance. Meanwhile, the cost of debt is partially significant toward tax avoidance with significance value of 0.015 while the inventory intensity and profitability are partially insignificant toward tax avoidance in non-cyclical consumer good companies that are listed on the Indonesia Stock Exchange for Year 2021-2022.
RISK MANAGEMENT AND MSME ACCOUNTING PRACTICES: AN EXPLORATORY REVIEW OF PRACTICES IN INDONESIA AND MALAYSIA Edward , Oswald Timothy; Mukti, Aloysius Harry
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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This study explores the integration between risk management and accounting practices among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia. Despite increasing attention on MSME resilience, small business actors often treat accounting and risk management as separate functions. Through a qualitative exploratory review of academic literature, institutional reports, and policy documents, this research identifies three critical issues: (1) limited risk awareness, (2) informal and compliance-driven accounting systems, and (3) the lack of strategic linkage between financial data and risk-based decision-making. Macroeconomic data from Bank Negara Malaysia were incorporated to contextualize the findings, showing that while institutional and financial stability is relatively strong, enterprise-level integration remains fragmented. The study highlights the need for a more coherent and integrated approach where financial literacy, risk awareness, and decision-making capacity are treated as interconnected domains. Strengthening MSME resilience requires not only institutional support but also internal transformation in how accounting information is interpreted and applied for risk mitigation.
PENGARUH FINANCIAL STABILITY, GOOD CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP FRAUDULENT FINANCIAL FRAUD Angelin, Debora; Kristanto, Septian Bayu
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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This research aims to examine the influence of financial stability, good corporate governance, and internal control on fraudulent financial fraud. This research is quantitative research. The data used is secondary data from company annual reports, obtained from each company's website. The population in this research is state-owned companies (BUMN) that are still operating in Indonesia. The sampling method in this research uses a purposive sampling method which produces a sample of 20 state-owned companies using annual reports and having complete data as required by the variables used for the 2021-2023 period. The method used to analyse the data is panel logistic regression analysis. The research results show that the Nagelkerke R Square value is 0.191, which means that financial stability, good corporate governance and internal control can explain 19.1% of fraudulent financial fraud and the rest is influenced by other variables outside this research. The test results show that: (1) financial stability has no effect on fraudulent financial fraud, (2) good corporate governance has no effect on fraudulent financial fraud, and (3) internal control reduces indications of fraudulent financial fraud.
PENGARUH PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN AUDITOR, PROFESIONALISME AUDITOR, DAN RISIKO AUDIT TERHADAP PENENTUAN TINGKAT MATERIALITAS Susanto, Vinsen Revelin; Kristanto, Septian Bayu
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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The purpose of this study to analyze the influence of knowledge of error detection, auditors’ experience, professionalism, and audit risk on materiality-level considerations. This study uses primary data collected from questionannaire using google form as the tools to help collect data by broadcasting it through email and peers. The population of this study is auditors who works at accounting firms in the city of Jakarta and the sampling technique used for this study is purposive sampling, there are two requirment for the sample and it needs to meet both requirments, which is they are an auditor that works at accounting firms in the city of Jakarta and at one point make a judgement to set the materiality level on financial statement level or on account level. The type of data used in this study is quantitative with multiple linear reggresion to analyze the relation between variables. The results show that knowledge of error detection, auditors’ experience, professionalism, and audit risk simultaneously have a significant influence on materiality-level considerations. Knowledge of error detection, auditors’ experience, professionalism, and audit risk partially have a positive and significant influence on materiality-level considerations.
PERAN LEMBAGA PELATIHAN DALAM MENINGKATKAN LITERASI DAN PROFESIONALISME PASAR MODAL: STUDI KUALITATIF PADA PRAKTISI EDUKASI KEUANGAN Silalahi, Ronald Maraden Parlindungan; Puspitasari, Veny Anindya
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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Penelitian ini bertujuan untuk mengeksplorasi pengalaman dan strategi manajemen sebuah lembaga pelatihan pasar modal dalam meningkatkan literasi keuangan dan profesionalisme peserta, serta mengkaji peran aspek bahasa dan komunikasi dalam proses pembelajaran. Pendekatan deskriptif kualitatif dengan desain studi kasus tunggal digunakan, dengan fokus pada seorang informan kunci yang merupakan pemilik dan pelatih di sebuah lembaga pelatihan pasar modal di Jakarta. Data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi, kemudian dianalisis dengan menggunakan model analisis tematik Braun dan Clarke (2006). Temuan menunjukkan bahwa strategi pembelajaran yang diterapkan bersifat personal dan adaptif, dengan menggunakan metode yang beragam seperti kuliah interaktif, studi kasus, dan aplikasi simulasi pasar. Aspek bahasa dan komunikasi sangat penting untuk keberhasilan, di mana penggunaan bahasa yang tepat dan efektif dapat memfasilitasi pemahaman peserta dari berbagai latar belakang. Tantangan utama yang dihadapi termasuk promosi dan regenerasi peserta, yang diatasi melalui pendekatan individual dan pemanfaatan teknologi digital. Studi ini menawarkan kontribusi praktis dan akademis untuk pengembangan sumber daya manusia di pasar modal dengan menyediakan pelatihan yang efektif dan relevan serta menyoroti pentingnya komunikasi yang tepat dalam edukasi keuangan.
THE EFFECT OF CAPITAL STRUCTURE AND SALES GROWTH ON FINANCIAL DISTRESS WITH PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA MANUFACTURING FIRMS Noor, Kania Syahra; Tjong, William
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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This study examines the impact of capital structure and sales growth on financial distress, with profitability as a moderating variable. Using 326 firm-year observations from 84 Indonesian manufacturing companies in the consumer discretionary and consumer staples sectors (2019–2023), logistic regression and moderated regression analysis were applied. The findings show that the debt-to-equity ratio and sales growth significantly increase the likelihood of financial distress, while profitability reduces it. In contrast, the debt-to-asset ratio has no significant effect, and profitability does not moderate the effects of capital structure or sales growth. These results provide evidence for the inconsistent findings in prior studies and highlight the need for managers to balance leverage, growth, and profitability to reduce financial risk. Keywords: Capital Structure; Sales Growth; Profitability; Financial Distress; Altman Z- Score; Indonesia

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