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Eva Oktavini
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eva.oktavini@ukrida.ac.id
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Jl. Tanjung Duren Raya No.4, RT.12/RW.2, Tj. Duren Utara, Kec. Grogol petamburan, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11470
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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 288 Documents
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DO FIRM CHARACTERISTICS AFFECT TAX AVOIDANCE? A SENSITIVITY ANALYSIS Herianti, Eva; Marundha, Amor; Haryanto, Haryanto
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

This study examines the effect of firm characteristics on tax avoidance using an empirical approach. The research utilizes a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, selected through purposive sampling, resulting in 305 firm-year observations. The study employs multiple regression analysis and sensitivity testing to ensure robustness. The findings reveal that firm size and sales growth have no significant effect on tax avoidance, while profitability has a negative and significant effect. This suggests that firms with higher profitability are less likely to engage in tax avoidance practices. The study contributes to the literature by providing empirical evidence on the role of firm characteristics in tax strategies. It offers practical insights for policymakers and regulators in designing effective tax compliance policies. The results of the profitability sensitivity test on tax avoidance proxied from GAAP ETR to Cash ETR support the main test results, indicating that the findings of this study are robust and independent of the proxy used. Keywords: firm characteristics, tax avoidance, profitability, firm size, sales growth.
THE DETERMINANT OF RISK MANAGEMENT DISCLOSURE Ardianingsih, Arum; Aminatuzzuhro; Sholehah, Hikma Markatus
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

Risk disclosure provides information about risks that can be used as considerations in making economic decisions. The purpose of this study is to understand the characteristics of the board of directors and management ownership impact on managed risk disclosure. The object of the study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 The research data was taken from banking annual reports. The population is 41 banking companies, and the sample used is 39 companies. The study uses a total of 195 research data. The sampling technique uses purposive sampling. The analysis technique used in this study is Partial Least Square (PLS) - Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study are that the size of the board of directors has a positive effect on risk management disclosure, board duality has no effect on risk management disclosure. Then the study also provides empirical evidence that managerial ownership has a significant negative effect on risk management disclosure. Keywords: Board of Directors, Disclosure, Risk, Ownership
OPTIMALISASI NILAI PERUSAHAAN MELALUI TAX PLANNING DAN EFISIENSI: ANALISIS MODERASI PERAN GENDER DI DEWAN DIREKSI Ariyanti, Novie; Rachmawati, Nurul Aisyah
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

The study's goal was to examine the impact of tax planning and operational efficiency on firm value, with a female board of directors serving as a moderating variable. This study's population consists of 95 enterprises from the IDX's food and beverage industry sector in 2022-2023. This study's data came from the company's annual report, which can be seen on the Indonesia Stock Exchange website. Purposive sampling was used, and 113 firms were selected. The Common Effect Model is the result of selecting panel data models tested in the best research. The results show that tax planning and operational efficiency negatively affect firm value. A female board of director does not impact the relationship between tax planning and operational efficiency on firm value. Keywords: Firm Value, Operational Efficiency, Presence of Female Board of Directors, Tax planning
PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN FEE AUDIT TERHADAP KUALITAS AUDIT Rahmawangi, Fanie; Khoe, Thomas; Kumala Dewi, Dessy
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

Tujuan dari studi ini guna menilai pengaruh dari lama kerja auditor, ukuran perusahaan, dan biaya audit pada kualitas audit di perusahaan multifinance yang tercatat di BEI tahun 2020 hingga 2024. Metode yang digunakan adalah pendekatan kuantitatif melalui analisis regresi linear berganda dengan SPSS. Sampel dalam studi ini diambil dengan metode purposive sampling, yang menghasilkan 10 perusahaan keuangan sebagai objek penelitian. Hasil analisis menunjukkan bahwa durasi pekerjaan auditor berpengaruh negatif secara signifikan terhadap kualitas audit, sementara ukuran perusahaan dan biaya audit memberikan pengaruh positif yang signifikan pada kualitas audit. Temuan ini menyatakan jika seorang auditor makin lama bekerja dengan klien, makin rendah independensi auditornya, sementara perusahaan yang lebih besar serta audit biayanya yang lebih tinggi meningkatkan mutu audit. Studi selanjutnya, dianjurkan untuk menambahkan variabel lain dan memperluas fokus penelitian ke sektor-sektor yang berbeda. Kata Kunci: Audit Tenure, Fee Audit, Kualitas Audit, Ukuran Perusahaan
EFEKTIVITAS PERENCANAAN PPH PASAL 21 SEBAGAI STRATEGI EFISIENSI BEBAN PAJAK: STUDI PADA PERUSAHAAN KONSULTAN PSIKOLOGI X Farah Zahra Kamila; Rachmawati, Nurul Aisyah
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

Penelitian ini bertujuan menganalisis strategi perencanaan pajak atas PPh Pasal 21 di Perusahaan Konsultan Psikolog X serta mengevaluasi efektivitas metode perhitungannya dalam meningkatkan efisiensi beban pajak. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi kasus dan analisis komparatif atas data penghasilan pegawai tetap tahun pajak 2024. Tiga metode yang dianalisis yaitu net, gross, dan gross up. Hasil menunjukkan perusahaan menggunakan metode net. Meskipun menguntungkan pegawai, metode ini dinilai kurang efisien secara fiskal dan berisiko dalam aspek kepatuhan karena tidak ada klausul kontraktual terkait penanggung pajak. Perbandingan metode menunjukkan bahwa gross dan gross up lebih efisien. Metode gross membebankan pajak kepada pegawai, mengurangi beban perusahaan, sementara metode gross up memungkinkan pajak ditanggung perusahaan namun tetap diakui sebagai biaya fiskal sah. Pemilihan metode perhitungan PPh 21 menjadi bagian penting dalam strategi perpajakan. Metode yang tepat mendukung efisiensi, kepatuhan hukum, dan hubungan kerja yang berkelanjutan serta memberikan implikasi bagi perusahaan, otoritas pajak, dan pegawai dalam mewujudkan tata kelola pajak yang lebih transparan.  Kata Kunci: Perencanaan Pajak, PPh Pasal 21, Efisiensi Pajak, Kepatuhan Administratif.
EXPLORING GLOBAL RESEARCH TRENDS IN SUSTAINABILITY ACCOUNTING AND ESG REPORTING Riyanto Tri Wijaya, Juli; Aditya Dwi Prihamono; Syarif Hidayatullah; Rizky Kurniawan
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

This study explores global research trends in sustainability accounting and ESG reporting through a bibliometric analysis of Scopus-indexed publications from 2015 to 2025. A total of 191 journal articles were analyzed based on publication output, sources, authorship, funding sponsors, countries, and subject areas. The results show a rapid increase in research after 2020, underscoring the importance of sustainability accounting and ESG reporting in addressing climate change, governance, and social responsibility. Research dissemination has also expanded, moving from specialized sustainability journals to broader business and accounting outlets. While Europe and the United States dominate contributions, emerging economies such as India, Malaysia, and Indonesia are gaining presence. The study concludes that sustainability accounting and ESG reporting have become mainstream academic and regulatory priorities, driven by policy, institutional, and scholarly interest. Implications arise for policymakers in harmonizing reporting standards, corporations in enhancing legitimacy and stakeholder trust, and academics in identifying emerging themes. Future research should address gaps in assurance practices, regional disparities, and the role of digital innovations such as AI and blockchain in advancing ESG reporting.
ANALISIS PENERAPAN PERANGKAT LUNAK AKUNTANSI: STUDI KASUS PADA USAHA JASA SKALA MENENGAH Palupi, Ade; Sayidina Az Zahra, Mirza; Jumansyah; Yolanda, Desva
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

This study aims to analyze the effectiveness of accounting software usage in medium-scale service companies and to identify the factors that influence the success of its implementation. The study employs a qualitative method with a case study approach involving three service companies located in the DKI Jakarta. Data were collected through in-depth interviews with financial managers and accounting staff, as well as observations of financial recording and reporting processes conducted using accounting software. The results indicate that the effectiveness of accounting software is influenced by users’ foundational accounting knowledge, work experience, information technology skills, training, and organizational support. Accounting software provides several significant benefits, including faster financial reporting, reduced human error, easier tax calculations, operational process efficiency, and improved accuracy in financial analysis and internal control. Nevertheless, the study identifies several challenges, such as high investment and maintenance costs, dependence on service providers when errors occur, and the need for periodic hardware upgrades. The value of this study is it highlights that accounting software serves as an essential component of accounting information systems, capable of enhancing the accuracy, efficiency, and timeliness of financial reporting in medium-scale service companies, provided that it is supported by competent human resources, adequate training, and technological readiness. The limitations of this study include its narrow geographic scope, limited number of informants, and data characteristics that rely heavily on respondents’ subjective perceptions. Keywords: accounting software, accounting information systems, medium-scale service companies, service enterprise
PENGARUH KEPERCAYAAN TERHADAP PEMERINTAH, SANKSI PAJAK, TARIF PAJAK, DAN MODERNISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM Tarigan, Krisnawati; Jane, Justynne
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

This study aims to examine the effect of trust in the government, tax sanctions, tax rates, and tax system modernization on the level of tax compliance of MSME taxpayers in Tangerang City. This study uses a quantitative approach with a multiple linear regression analysis method. The research data were obtained from questionnaires distributed to MSME owners in Tangerang City. The sampling technique was conducted using the convenience sampling method. The results show that trust in the government, tax sanctions, and modernization have a positive and significant effect on MSME t Penelitian ini berfokus pada pengujian faktor kepercayaan terhadap pemerintah, penerapan sanksi pajak, kebijakan tarif, serta modernisasi dalam menjelaskan kepatuhan wajib pajak UMKM. Pendekatan kuantitatif digunakan dengan pengujian regresi linear berganda berdasarkan data kuesioner yang diperoleh dari pelaku UMKM melalui teknik convenience sampling. Hasil penelitian menunjukkan bahwa kepercayaan terhadap pemerintah, sanksi pajak, dan modernisasi berkontribusi positif dalam meningkatkan kepatuhan pajak UMKM, sedangkan tarif pajak tidak memberikan pengaruh yang berarti. Temuan ini menegaskan pentingnya penguatan kepercayaan dan peningkatan kualitas sistem perpajakan dalam mendorong kepatuhan pajak UMKM.   Kata Kunci : Kepatuhan wajib pajak UMKM, Kepercayaan terhadap pemerintah, Modernisasi, Sanksi pajak, Tarif pajak axpayers’ compliance. Meanwhile, tax rates do not have a significant effect. This study is expected to serve as a reference for the government in improving MSME tax compliance.   Keywords: MSME taxpayer compliance, Trust in government, Modernization, Tax sanctions, Tax rates

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