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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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Faktor - Faktor Yang Mempengaruhi Income Smoothing (Studi Empiris Perusahaan yang Terdaftar di BEI) Salsabila Diva; Lailah Fujianti; Nelyumna
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.2854

Abstract

Income smoothing is used to analyze earnings management patterns in order to maintain the consistency of company profts from period to period. This action was taken in response to the perception of fnancial statement users that proft is a metric for determining whether a company is good or bad. This study aims to determine the factors that influence income smoothing with empirical studies on manufacturing companies from 2019 to 2021. The number of sample companies used in this study was 231 samples after being selected using the purposive sampling method. Logistic regression analysis was tested using EViews 12 software as a research method. The results of this study explain that frm size has a negative effect and frm age has a positive influence on income smoothing practices, while institutional ownership and proftability have no effect on income smoothing practices. Keywords: company age, company size, earnings management, income smoothing, institutional ownership, proftability
Analisa Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pada Pelaku Usaha Bisnis Online Kurnianto, Daniel; Iskandar, Deni
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2863

Abstract

The purpose of this study is to find out how taxpayer awareness, understanding of taxation, and knowledge of taxation affect taxpayer compliance. The independent variables of this study are tax knowledge, understanding of taxation, and taxpayer awareness. In addition, taxpayer compliance is the dependent variable in this study. The population and sample of this study are online business people in Jakarta. The study used a purposive sampling strategy to collect data by sending questionnaires to people who had online businesses. A total of 92 respondents were obtained. This study used IBM SPSS 25 for multiple linear analysis in this study. The findings of this study show that simultaneously the independent variable has a positive and significant effect on the dependent variable. The variable of tax understanding and the variable of taxpayer awareness both have a positive effect on taxpayer compliance, while the variable of tax knowledge does not have a significant effect on taxpayer compliance Keywords : tax knowledge, tax understanding, taxpayer awareness, taxpayer compliance, online business
Pengaruh Perencanaan Pajak, Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Konsumen Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Charles Theo Tri Mewati
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.2868

Abstract

The purpose of this study is to examine the impact of tax planning, frm size, proftability on earnings management. The research method used in this research is quantitative using the Eviews program version 10. The data used in this study uses secondary data in the form of company financial reports in the non-primary consumer goods sector which are listed on the Indonesia Stock Exchange in 2018- 2021 periode. the sample selection in this study used a purposive sampling methode. The results of this study indicate that (1) tax planning has no signifcant effect on earnings management, (2) frm size has a signifcant effect on earnings management, (3) Proftability has no signifcant effect on earnings management. Keywords: tax planning, frm size, proftability, earnings management.
Pengaruh Kepemilikan Manajerial dan Capital Intensity terhadap Tarif Pajak Efektif Vivi Tandean
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.2869

Abstract

This research is a quantitative research which aims to fnd out how the influence of manajerial ownership and capital intensity on effective tax rate in coal mining sector listed on the Indonesia Stock Exchange for the period 2016-2020. This study uses secondary data and data analysis used panel data regression. The simultaneous test results show the results all of independent variable have a signifcant effect on effective tax rate. The results of panel data regression annalysis show that partially manajerial ownership have not effect on effective tax rate and for variables of capital intensity have a negative and signifcant effect on tax aggressiveness. Keywords: manajerial ownership, capital intensity
Dividen, Struktur Kepemilikan dan Tindakan Perataan Laba Lie, Jesica; Alexander, Nico
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2894

Abstract

Investors' desire towards the company's profit target encourages management to take income smoothing actions making an appearance that profits are stable, but in fact, profits are not as high as stated. Income smoothing can be affected by a number of variables, including dividend payout amounts and the ownership structure of a company. In order to examine the impact of dividend payments and ownership structure on income smoothing activities in non-financial companies, this study was carried out. The sample in this study comprised of 53 non-financial companies chosen using purposive sampling from the population of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The level of dividend payment had an impact on the income smoothing, according to the results of the logistic regression analysis that was used to test the hypothesis. The more dividends the company pays out, the more likely management will employ earnings smoothing. Companies typically flatten earnings to meet the amounts of dividends to be given to shareholders so that companies can continue to pay dividends to investors. This study informs shareholders on the company's practices for adjusting earnings to accommodate for dividend payments, enabling them to make more prudent portfolio decisions going forward. Keywords: Income smoothing, dividend, ownership structure.
Faktor - Faktor Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di DKI Jakarta Parapat, Diana Madeline
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2902

Abstract

The purpose of this research is to analyze the effect of taxpayer attitudes, taxpayer awareness, and tax knowledge on taxpayer compliance in paying land and building taxes in DKI Jakarta. From a sample of 104 respondents, the authors conclude: (1) Taxpayer attitudes have a positive effect on taxpayer compliance in paying PBB. (2) Taxpayer awareness has no significant effect on taxpayer compliance in paying PBB. (3) Knowledge of Taxation has a positive and significant effect on taxpayer compliance in paying PBB. This study used the Quantitative Method and data analysis tool IBM SPSS Statistics 26 for data analysis.   Keywords: Land and Building Tax, Taxpayer Attitude, Taxpayer Awareness, Tax Knowledge.
The Effect Of The Economic Recession In The Covid-19 Era And Cash Flows On Financial Performance Faustine Putri Hotasoit, Anggelly; Irma Paramita Sofia
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.3003

Abstract

This study aims to explain and understand the effect of the Economic Recession (Decreasing Gross Domestic Product (GDP)) and Cash Flow on Financial Performance, where this research was conducted based on empirical studies on retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The population of this research is 28 retail trade sub-sector companies registered on the IDX for the period 2019 to 2021, with a total sample of 69 samples obtained using a purposive sampling method. The data analysis technique is using multiple linear regression analysis with data processing through Eviews12 software. The results of this study reveal that the Economic Recession (Decrease in Gross Domestic Product (GDP)) has an effect on Financial Performance, while Cash Flow has no effect on Financial Performance. Simultaneously, the variables of the Economic Recession (Decrease in Gross Domestic Product (GDP)) and Cash Flows affect Financial Performance. Keywords: Economic Recession, Gross Domestic Product, Cash Flow, Financial Performance
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Logam yang terdaftar di BEI periode tahun 2018-2022) Murni, Yetty; Tobing, Grace Yohana; Utami, Khalida
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.3009

Abstract

Tax Avoidance is a company's effort to minimize the corporate tax burden paid by looking for weaknesses in tax regulations. This study aims to examine the effect of profitability, leverage, company size and independent commissioners on tax avoidance in metal sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample of this study consisted of 10 metal sub-sector manufacturing companies listed on the IDX which were selected by purposive sampling method. The analysis technique used in this research is analysis using multiple linear regression with the Eviews-12 program. The results of this study indicate profitability, and independent commissioners have a negative effect on tax avoidance, while the leverage variable and company size have no effect on tax avoidance. And the results of the determinant value (R2) in this study amounted to 28.7%, meaning that profitability, leverage, company size and independent commissioners contributed 28.7% to tax avoidance and the remaining 71.3% was explained by other variables not used in this study.   Keywords : Profitability, Leverage, Company Size, Independent Commissioner on Tax Avoidance.
Faktor-Faktor yang Memengaruhi Keputusan Transfer Pricing yang diambil oleh Perusahaan Putri, Sari Yuli; Bayu, Septian
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3185

Abstract

Transfer  pricing  refers  to  the  price  set  by  parties  with  special  relationships  when  conducting  transactions  with  each  other.  Examples  of  such  transactions  include  the  provision  of  management  services,  distribution  of  goods,  and  lending.  Companies  often  use  transfer  pricing  practices  to  manage  their  tax  obligations.  The  purpose  of  this  study  is  to  identify  the  factors  that  influence  companies'  decisions  in  implementing  transfer  pricing.  Several  independent  variables  examined  in  this  study  include  tax  burden,  foreign  ownership,  and  foreign  exchange  rates.  Meanwhile,  the  dependent  variable  in  this  study  is  transfer  pricing,  which  is  measured  through  the  volume  of  sales  to  related  parties.  Multiple  linear  regression  analysis  method  is  used  in  this  study  using  SPSS  23  software.  The  research  findings  indicate  that  the  significant  variable  in  companies'  decision  to  implement  transfer  pricing  practices  is  foreign  ownership.  However,  tax  burden  and  foreign  exchange  rates  do  not  have  a  significant  influence  on  companies'  decisions  in  implementing  transfer  pricing. Keywords:  transfer pricing,  tax burden,  foreign ownership,  exchange rate
Faktor Penentu Profitabilitas Perusahaan di Sektor Basic Material Bei Hendra, Hendra
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3186

Abstract

This article is arranged to describe the impact of several predictor/independent variables to profitability. The predictors variable which use in this investigation are: Working Capital Turnover (WCTO), corporation size, growth of sales (GROWTH), leverage (DER) and liquidity (CR) to profitability proxied by ROA. The basic material company that listed in Indonesian Stock Exchange for period 2012-2022 is the population of this study. The purposive sampling method carried out consisted of ten basic material corporations with a total data of 110. This research test uses regression panel analysis in hypothesis examination. The firm size is only variable that affects profitability. While other predictor variables named working capital turnover, sales growth, leverage, and liquidity has no impact to profitability. Keywords: Firm Size, Liquidity, Leverage, Profitability, Sales Growth, Working Capital Turnover

Page 27 of 29 | Total Record : 283

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