cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Priska Liliani
Contact Email
priscaaliliani19@gmail.com
Phone
+6287877363826
Journal Mail Official
jurnalnusaakuntansi@gmail.com
Editorial Address
Jalan imam bonjol gang vihara 2 no. 14 karawaci
Location
Kota tangerang,
Banten
INDONESIA
Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 142 Documents
 9   10   11   12   13 
PENGARUH FINANCIAL STABILITY, KUALITAS AUDIT DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FINANCIAL STATEMENT FRAUD Krisanti, Maria Bambang; Nazar, Shinta Ningtiyas
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.207

Abstract

This study aims to find out and provide empirical evidence regarding the influence of financial stability, audit quality and company complexity on financial statement fraud in sector financials sub-sector banks listed on the Indonesia Stock Exchange in 2019-2023. The independent variables in this study are financial stability which is proxied by the asset change ratio (ACHANGE), audit quality measured by discretionary accruals proxies, and company complexity as measured by the number of subsidiaries. The dependent variable in this study is financial statement fraud as measured by the Beneish M-Score. This type of research is quantitative. This research uses secondary data in the form of annual financial statements from the Indonesia Stock Exchange (IDX). The population in this study is sector financials sub-sector banks listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique in this study used the purposive sampling method and was obtained from 15 companies with a span of 5 years, so that the data processed was as many as 75 data samples. The data analysis technique in this study uses the multiple linear analysis method and the data analysis tool in this study uses the Eviews 12 Student Version software program. The results of the study show that (1) financial stability has an effect on financial statement fraud, (2) audit quality has a significant negative effect on financial statement fraud, (3) company complexity has no effect on financial statement fraud, (4) financial stability, audit quality and company complexity simultaneously have a significant effect on financial statement fraud.
PENGARUH PENGETAHUAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN MAUK Seftiyanti, Shufi; Benarda
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.208

Abstract

His study aims to see the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying land and building tax in Mauk District with a quantitative approach. The population of the study was land and building taxpayers registered in Mauk District. Primary data was obtained through questionnaires to respondents. Samples were taken using the convenience sampling method using the Slovin formula, resulting in 99 samples. Data analysis used multiple linear regression with SPSS version 25. The results showed that the effect of tax knowledge had a positive effect on taxpayer compliance, and taxpayer awareness also had a positive effect on taxpayer compliance.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL PADA KOTA/KABUPATEN DI PROVINSI JAWA BARAT Arethusa, Tasya Amanda; Terawati, Mira Teram
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.209

Abstract

Regional autonomy aims to improve equitable development, people's welfare, and public services. The government as a public service provider has the task of managing funds obtained from the community to improve public service facilities through capital expenditure allocation. This study aims to determine the influence of Local Own-source Revenue on Capital Expenditure on Cities and Regencies in West Java Province for the 2021-2022 period. The method of this research is descriptive and verification with a quantitative approach. The data source used in this study is secondary data obtained from the official website of the Central Statistics Agency of West Java Province. The population in this study is 9 cities and 18 regencies in West Java Province. The data analysis techniques used in this study are simple linear regression analysis. The study results show that Local Own-source Revenue has an effect on Capital Expenditure.
PENGARUH PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS Mariam, Ridha Siti; Terawati, Mira Teram
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.210

Abstract

Financial Distress is a condition of a company where revenue is unable to cover total costs and meet its obligations at maturity which will cause bankruptcy if not handled immediately. The commonly used financial statement analysis is financial ratios, one of which is sales growth which is used in predicting a company's financial distress. This study aims to determine the influence of Sales Growth on Financial Distress. The methods used are descriptive and verifiable methods with a quantitative approach and the type of data used, namely secondary data with data collection techniques obtained through literature studies and documentation. Sampling technique using purposive sampling. Data testing uses simple linear regression tests. Based on the results of the study, it can be said that Sales Growth has an effect on Financial Distress, which means that sales growth is a signal for companies to predict financial distress.
PENGARUH TAX PLANNING DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR PADA BEI PERIODE 2019 – 2023 Mahda, Muzma Zalma; Sugeng, Andry
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.211

Abstract

This research aims to examine and provide evidence regarding the influence of tax planning and dividend policy on firm value. The study was conducted on energy sector companies listed on the Bursa Efek Indonesia during the 2019-2023 period. The data used in this research is secondary data. The sampling method employed was purposive sampling based on predetermined criteria, resulting in a sample of 12 companies with 5 years of observation from a total population of 87 companies. The panel data regression method was used as the research methodology. Hypothesis testing was conducted using E-views Version 12. The results of this research indicate that, simultaneously, tax planning and dividend policy affect firm value. Tax planning has no effect on firm value, while dividend policy has an effect on firm value.
PENGARUH KEBIJAKAN DIVIDEN, INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Santika, Afqia; Siarwi, Siarwi
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.234

Abstract

This study aims to empirically test whether there is an influence between dividend policy, capital intensity, managerial ownership, and institutional ownership on tax aggressiveness in Property and Real Estate sector companies in Indonesia. The data source used is secondary obtained from the Indonesia Stock Exchange, by taking annual reports and financial reports in the 2019-2023 period and selected using purposive sampling. The sample of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The population used in this study were 8 companies with a total of 40 data observations. This study uses four variables, namely Dividend Policy, Capital Intensity, Managerial Ownership, and Institutional Ownership as independent variables while the dependent variable is Tax Aggressiveness. The test used is panel data regression analysis using the Eviews 12 program. The results of this study indicate that Dividend Policy, Capital Intensity, and Managerial Ownership, simultaneously affect Tax Aggressiveness, while Institutional Ownership has no effect on tax aggressiveness.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Fauziah, Deva; Sahara, Lia Ira
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.235

Abstract

This study aims to analyze the effect of independent commissioners, audit committees, and company size on tax avoidance. The type of research used in this study is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (IDX). The population used in this study consists of non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample selection technique used is purposive sampling, resulting in 31 companies over five years, with a total sample size of 155 data points. The results of this study show that independent commissioners, audit committees, and company size simultaneously influence tax avoidance. However, independent commissioners and audit committees have no significant effect on tax avoidance, while company size significantly influences tax avoidance.
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Jumarni; Zulfikar, Arya
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.236

Abstract

The purpose of this study is to determine whether the implementation of the internal control system and accountability has an effect on the management of village funds in Sumbawa District. The sample used was 35 respondents in 7 sub-districts in Sumbawa Regency, each sub-district was taken as many as 5 respondents. Based on research on the effect of the internal control system on the accountability of village fund management, it states that the internal control system has an effect on the accountability of village fund management. This is indicated by the significance value of 0.008 <0.05. Thus Ha is accepted and Ho is rejected. This means that there is a significant effect of the internal control system on the accountability of village fund management. In addition, based on the results of the determination coefficient test (R2) of 0.148, it can be concluded that the internal management system has a relationship of 14.8% to accountability. The remaining 85.2% is influenced by other variables not examined in this study
PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), EARNING PER SHARE (EPS), NET PROFIT MARGIN (NPM) DAN NET INTEREST MARGIN (NIM) TERHADAP HARGA SAHAM PT BANK SYARIAH INDONESIA TBK TAHUN 2019-2023. Sari Akbar, Efi Ratna; Rizqi, Reza Muhammad
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.237

Abstract

This study aims to analyze the effect of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), Net Profit Margin (NPM), and Net Interest Margin (NIM) on the stock price of Islamic banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2021-2023. The financial performance of a company, especially in the Islamic banking sector, is an important factor that can influence investors' decisions in investing in the capital market. This study uses secondary data obtained from the annual financial reports of Islamic banking companies listed on the IDX. The analysis method used is multiple linear regression with the classical assumption test to ensure the validity of the research model. The results of the study show that the variables ROE, EPS, NPM, and NIM have a positive and significant effect on stock prices, while ROA does not have a significant effect. This finding indicates that investors consider the factors of return on equity, earnings per share, net profit margin, and net interest margin more in assessing the price of Islamic banking stocks compared to return on assets. The results of this study are expected to be a reference for investors in making investment decisions and for Islamic banking companies in improving financial strategies to increase the value of their shares in the capital market.
PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA Velani, Intan Tunandha; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.238

Abstract

The research aims to examine the Investment opportunity set, Managerial Ownership, and Free cash flow on Earnings Management in Consumer Non-Cyclical companies listed on the Indonesian Stock Exchange in 2018-2022. The population in this study was 125 companies with observation year 2018-2022. The sample selection in this study used purposive sampling technique. The number of samples obtained was 16 companies with a research year of 5 years, so that 80 observation data were obtained. The data analysis technique used is multiple regression analysis using Eviews 12 software. The results of the research show that the Investment opportunity set, managerial ownership and Free cash flow variables simultaneously influence earnings management. Investment opportunity set partially has no effect on earnings management. Managerial ownership has a significant effect on earnings management. Free cash flow has a negative effect on earnings management.

Page 11 of 15 | Total Record : 142

 9   10   11   12   13 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025 Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025 Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024 Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024