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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : 2797524X     DOI : 10.36452/akunukd
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi Jurnal Akuntansi. Mulai tahun 2015, Jurnal Akuntansi terbit dua kali setahun bulan Januari - Juni dan Juli - Desember. Bahan kajian Jurnal Akuntansi: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Perpajakan 4. Auditing 5. Sistem Informasi Akuntansi 6. Etika Profesi Akuntan 7. Pendidikan Akuntansi 8. Corporate Governance 9. Akuntansi Sektor Publik 10. Akuntansi Nirlaba
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 283 Documents
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IMPLIKASI LIQUIDITY, FINANCIAL LEVERAGE, DAN KINERJA LINGKUNGAN TERHADAP FINANCIAL PERFORMANCE Augustpaosa Nariman
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2479

Abstract

This study aims to determine the impact of liquidity, financial leverage, and environmental performance on the financial performance of manufacturing companies listed in the Indonesia Stock Exchange for the year 2018-2020. The sampling technique used in this research is the purposive sampling method. There are 26 registered manufactured companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was processed using Microsoft excel and E-views version 12. This study uses panel data regression with a fixed effect model. The results of this study indicate that financial leverage has a positive and significant effect on the financial performance, while liquidity and environmental performance have a positive and insignificant effect on the financial performance. Keywords: Liquidity, Financial Leverage, Environmental Performance, Financial Performance
Analysis of Factors Affecting Firm Performance Moderated by Competitive Strategies Caroline Immanuel; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2531

Abstract

The purpose of this research was to obtain evidence on the effect of financial leverage and components of intellectual capital (human capital efficiency, structural capital efficiency, capital employed efficiency) on firm performance with competitive strategies as moderation in manufacturing companies listed in Indonesian Stock Exchange during three years. The sample was selected using the cluster sampling method amounted to 27 companies. Data processing methods were performed using EViews. The results showed that financial leverage, human capital efficiency, and structural capital efficiency have an influence on firm performance, while capital employed efficiency and financial leverage moderated by competitive strategies have no influence on firm performance.  Keywords: Financial Leverage; Intellectual Capital; Competitive Strategies; Firm Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE SEBELUM DAN SELAMA PANDEMI COVID-19 Viena Halim; Yohanes
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2534

Abstract

The purpose of this research is to obtain empirical evidence on these factors are the variables of commisioner independent, committe audit, profitability, leverage, company size, sales growth and tax avoidance. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. There were 168 manufacturing companies that are listed from 2018 to 2020. Samples are obtained through purposive sampling method. The sample taken for this research is 70 companies, so that the total data used as the research sample was 210. The analysis method used in this research is multiple regression.This results of this research that profitability and leverage have a significant influence on tax avoidance. Meanwhile, commisioner independent, audit committee, company size, sales growth has no effect on tax avoidance. Profitability has an effect on tax avoidance because if the company has a high profit, the company will try to reduce tax expense by tax avoidance, so that the profit earned by the company can still be maximized. The results of this study are in line with agency theory which states that managers have the hope of being able to increase profits or high company profitability because of the benefits obtained, namely getting compensation from the principal (company owner). The principal does not want the company to do tax avoidance, but the manager wants to do it to keep getting optimal profit so that the manager can get compensation from the principal. Leverage has an effect on tax avoidance because the increasing level of corporate debt will increase the amount of debt from third parties, with an increase in the amount of debt it will increase interest costs and will make the tax expense paid decreases. So that the use of debt by the company can be used for tax savings by obtaining incentives in the form of interest expense which will be a deduction from taxable income. The results of this study are in line with the trade off theory which states that if a company uses debt as its financial funding, it will provide benefits to reduce the company’s tax costs, because according to the company, debt has a fixed burden, namely interest costs. Interest costs are part of the burden that reduces the company’s taxable income (deductible expense) so that using debt will provide a positive relationship with tax avoidance actions taken by the company. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Size, Independent Commissioners, Audit Committe.
Insentif Pajak PMK 86/2020, Norma Subjektif, Modernisasi Sistem Perpajakan Dan Kepatuhan Wajib Pajak UMKM Gabrielle Merry Yobelia Yobelia; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2651

Abstract

The purpose of this study is to examie the effect of PMK 86/ 2020 tax incentives, subjective norms, and modernization of the tax system on MSME taxpayer compliance during the COVID-19 pandemic in Tangerang City. From 105 samples in the age category and NPWP ownership category, it have been found that: 1) the PMK 86/ 2020 tax incentives has a positive effect on the compliance level of MSME taxpayers in Tangerang City during the COVID-19 pandemic, 2) subjective norms has a negative effect on the level of compliance of MSME taxpayers in Tangerang City during the COVID-19 pandemic, and 3) the modernization of the taxation system has a positive effect on the level of taxpayer compliance in Tangerang City during the COVID-19 pandemic.   Keywords: Tax incentives, subjective norms, modernization of the tax system, and taxpayer compliance
Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2687

Abstract

Entering the 21st century, there has been an increase in white-collar crime both in quantity and quality in various parts of the world. White-collar crime is synonymous with various frauds committed by business and government professionals characterized by fraud, concealment, or breach of trust and is not dependent on the application of threats of violence or physical force. The internal control system, which has been very popular and is believed by many parties to prevent various violations, is a blunt weapon to expose various forms of certain white-collar crimes. This is because certain types of white collar crimes often involve the top leaders of an organization that has high authority in the organization, even though the person functions as a guardian of the rules in the internal control system that is applied. Bearing in mind the weaknesses of the internal control system and the increasing white collar crime, various countries and business associations have made various prevention efforts and have increasingly increased the demand for a good governance system. The violation reporting mechanism can be one of the elements that can be relied upon in a good governance system. It is recognized that whistleblowers have given a very important role in exposing various major crime scandals. The population in this study are employees of private companies located in Jakarta. The research data was obtained from distributing questionnaires directly to respondents or via email. The research sample is non random selected in convenience. The results showed subjective norms had a positive and significant effect on intentions of reporting violations, while attitudes and behavioral control perceived positive but not significant effect on intentions of reporting violations.   Keywords: intentions of reporting violations, attitudes, subjective norms, perceived behavioral control.
Pengungkapan Green Intellectual Capital: Studi Deskriptif Dyna Rachmawati; Yosephien Paskalis
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2694

Abstract

This study aims to describe the disclosure of green intellectual capital (GIC). GIC has not been widely explored in previous studies, especially in Indonesia. Therefore, this research will conduct a descriptive study of all public companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020. The data collection method is documentation based on management letters in annual reports. The management letter used in this study consists of two reports, namely the report of the board of commissioners and the report of the board of directors. Management letters can  be regarded as a new source of data used by companies to disclose GIC information. GIC disclosure is measured using the content analysis method on keywords that represent each GIC component. The results of the descriptive study show that, first, the financial (agriculture) is the sector that most (little) expresses GIC. Second, structural capital (environmental capital) is the most (little) GIC component disclosed in management letter. The results of this study contribute, first, practically; management in companies with GIC disclosure levels has special attention to the importance of sustainability through green innovation. Second, structural capital is the easiest component to disclose in a management letter because management’s main concern is capital expenditure. Third, academically; the results of this study can enrich the GIC literature in Indonesia Keywords: environmental capital, green intellectual capital, human capital, relational capital, structural capital
Pengaruh Leverage, Profitabilitas, Thin Capitalization dan Capital Intensity terhadap Agresivitas Pajak Debora Laurensia
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2714

Abstract

In taxation activities in Indonesia there are different significances, such as, the government and companies. The government maximizes tax levies for the properity of the people while companies jostling to tax planning to maximize profits and reduce tax payments, where taxes are one of the burdens of companies that can reduce profits. Based on these gaps, the study aims to test and analyze whether leverage, profitability, thin capitalization, and capital intensity affect aggressive taxes on the health sector listed on the Indonesia Stock Exchange for the period 2013-2020 The results of this study, the higher profitability will affect the occurrence of tax aggressiveness by focusing on company profits and the higher the debt on thin capilization is used to expand the company’s capital in running its business, in other words, the more the value of debt to the company affects the low level of aggressive tax avoidance in health sector companies. Keywords: Capital Intensity, Leverage, Profitability, Tax aggressiveness, Thin capitalizatio
Dampak Corporate Social Responsibility pada Kinerja Keuangan yang Dimoderasi Ukuran Perusahaan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun (2021) Verliani Dasmaran; Fauziah Fika
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2716

Abstract

This study aims to obtain empirical evidence regarding the Effect of Corporate Social Responsibility on Financial Performance with Company Size as a Moderating Variable listed on the Indonesia Stock Exchange in 2021. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The number of research samples is 45 companies. The data analysis technique used is saturated sampling technique, with regression, correlation and determination tests. The results of the study prove that Corporate Social Responsibility has a positive effect on Financial Performance, this is because the complete disclosure of Corporate Social Responsibility activities can convince investors or stakeholders in carrying out their responsibilities. While company size can moderate the effect of Corporate Social Responsibility on Financial Performance, this proves company size can increase the trust of external parties in carrying out corporate responsibility   Keywords: corporate social responsibility. company size, financial performance
Analisis Kinerja Finansial Pemerintah Daerah Provinsi DKI Jakarta Periode 2017-2021 Stellavia Claudia Santosa; Andrew Pandowo; Agus Munandar
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.vi.2722

Abstract

This research aims to analyze the financial performance of DKI Jakarta by the government from 2017 to 2021. Research performance is conducted by calculating analysis ratio with five measurements namely independency ratio, efficiency ratio, effectiveness ratio, growth ratio and degree of decentralization. Results of this research show that there is high independence of the DKI Jakarta government, subsequently the government is rated effective in realizing regional revenue, also having significant growth and positive financial efficiency by the government. Keywords: Decentralization, Financial Performance, SiLPA  
Multi - Industry Directorship dan Firm Value Pada Perusahaan Dalam Indeks Sri Kehati Salis Musta Ani; Tri Astuti
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.vi.2847

Abstract

The purpose of this study is to examine the existence of the SRI Kehati index in Indonesia Stock Exchange through testing governance variables (multi-industry commissioners and directorships, independence of commissioners) in companies of the SRI Kehati index as a driver of firm value. The reseach is a quantitative research by pannel data with random effect models. The results showed that the presence of directors handle multiple industries was able to encourage an increase in form value. Likewise, independent commisioners are able to increase firm value. The results of this study contribute to an overview of the level of readliness of companies in implementing the Sustainability Disclosure Standardand and indicate factors that can encourage an increase in firm value by paying more attention to social and environmental issues so that it can benefit public companies in general in the context of developing sustainability in Indonesia. Keywords: Busy Director, Multy-Industry Directorship, Rating SRI Kehati, Sustainability

Page 26 of 29 | Total Record : 283

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