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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
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PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Pertiwi, Dea Putri; Fajar Rina Sejati; Ponto, Sahrul
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.16

Abstract

This research aims to test and obtain empirical evidence regarding the influence of the Board of Directors, Board of Commissioners and Audit Committee on Financial Performance. This research uses a sample of state-owned construction sector companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this research is the purposive sampling method using SPSS 21 for data analysis. This type of research is quantitative with a population of 22 companies and 9 companies used as research samples with 5 (five) years of observation, so the total research sample is 45 samples. The analysis technique used is multiple linear regression. The results of this research indicate that the Board of Directors and Audit Committee have no effect on Financial Performance. Meanwhile, the Board of Commissioners has a negative influence on Financial Performance.
PENGARUH TAX PLANNING, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Marisa Nuraeni, Siti
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.17

Abstract

This study aims to determine the influenceof Tax Planning, Dividend Policy and debt policy on company value in property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This type of research is quantitative secondary data obtained from the Indonesia Stock Exchange (BEI) and the website of each company. The analysis technique used in the research used purposive sampling, with a sample size of 40 data from 8 companies with observations for 5 years 2018-2022. The results of this research show that Tax Planning, dividen policy and debt policy simultaneously have an effect on company value, and tax planning dividend policy partially do not have a effect on company value while debt policy partially has a significant effect on company value
PENGARUH INTENSITAS MODAL, TRANSFER PRICING DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Isnaini, Rima; Asih Handayani
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.18

Abstract

Taxes are the largest source of revenue for the country, making the realization of tax revenue a crucial aspect for the growth and development of a nation. This research aims to analyse the influence of capital intensity, transfer pricing, and sales growth on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The population and sample used in this research include all companies in the industrial sector. In sample selection, this research employs purposive sampling technique, consisting of 65 observational data from 13 selected companies. The data used in this study are secondary data, and a quantitative research method is applied. Tax avoidance in this research is proxied by using the cash effective tax rate (CETR). The data is processed using E-views version 12. The results of partial regression tests from this research conclude that 1) capital intensity has no significant effect on tax avoidance, 2) transfer pricing has no significant effect on tax avoidance, and 3) sales growth has a significant effect on tax avoidance. Simultaneous regression test results in this research conclude that capital intensity, transfer pricing, and sales growth collectively (simultaneously) influence tax avoidance.
PENGARUH AUDIT COMPLEXITY, OWNERSHIP CONCENTRATION, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFATAR DI BURSA EFEK INDONESIA PERIODE 2017- 2022) Suci Putri Maryani; Asih Handayani
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.19

Abstract

This research aims to determine the effect of audit complexity, ownership concentration and financial distress on Audit report lag in property and real estate sector companies listed on the Indonesian stock exchange in 2027-2022. The research method used is a quantitative method. The population in this study was 78 property and real estate companies listed on the Indonesian stock exchange in 2017 - 2022. The sample in this study was 16 companies. A total of 96 financial report data using the purposive sampling method as a sampling technique. Hypothesis testing in this research uses panel data regression analysis using E Views software version 12. The research results show that simultaneously audit complexity, ownership concentration and financial distress influence Audit report lag. Meanwhile, audit complexity partially influences Audit report lag, but ownership concentration and financial distress do not influence Audit report lag.
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Safitri, Ade Ayu; Rosyati, Tati
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.20

Abstract

This research aims to test and obtain empirical evidence regarding the influence of Managerial Ownership, Company Size, and Corporate Social Responsibility on Company Value. The population in this research is transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample used in this research was 10 companies with a research observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was 50 pieces of data. The analysis technique used in this research is panel data regression on Eviews 9 Software. The results of this research show that simultaneously Managerial Ownership, Company Size, and Corporate Social Responsibility together have a significant effect on Company Value. Partially, company size has a significant negative effect on company value, while managerial ownership and corporate social responsibility do not have a significant effect on company value.
PENGARUH UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018-2022) Finna; Purwasih, Desy
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.29

Abstract

This research aims to determine and obtain empirical evidence of the influence of company age and audit committee on audit report lag, with reputation as a moderating variable in transportation sector service companies listed on the IDX in2018-2022. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research istransportation sector service companies registered on the BEI in 2018-2022 with 15 companies as the population, and the sample technique used was purposive sampling and 13 companies were sampled within 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research simultaneously show that company age and the audit committee have an effect on audit report lag and partially show that company age has no effect on audit report lag while the audit committee has an effect. against Audit Report Lag, and also Kap's reputation cannot moderate the age of the Company and the audit committee against audit report lag.
PENGARUH REPUTASI KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI (STUDI EMPIRIS DILAKUKAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Bartinius, Putri Pelecia; Purwasih, Desy
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.30

Abstract

This study aims to analyze and provide empirical evidence of the influence of KAP reputation and previous year's audit opinion on going concern audit opinion with financial distress as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this research are property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 34 companies with observations for 5 years, a total of 170 research samples were obtained. The data analysis technique used is logistic regression using E-views version 9 software. Based on the results of the analysis, it is known that the KAP's reputation and the previous year's audit opinion simultaneously influence the going concern audit opinion. Partially, KAP's reputation has no effect on going concern audit opinion, while the previous year's audit opinion has an effect on going concern audit opinion. The results of logistic regression analysis (MRA) show that financial distress cannot moderate KAP reputation and the previous year's audit opinion on going concern audit opinion.
Faktor-Faktor Yang Mempengaruhi Corporate Social Responsibility Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Iindonesia Tahun 2018-2022 febrianti, pepti; Mikial, Msy; Armereo, Crystha
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.52

Abstract

This research aims to determine the factors that influence corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022. This research uses a quantitative type of research with a sampling technique using a purposive sampling method and a data collection technique using documentation data taken from the Indonesian Stock Exchange. Data were analyzed using descriptive statistical tests, normality tests, classical assumption tests, multiple linear regression tests, hypothesis tests and coefficient of determination tests with the help of SPSS. The results of this research show that simultaneously tax aggressiveness and liquidity have an effect on corporate social responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, then partially tax aggressiveness has no effect on Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022, while liquidity influences Corporate Social Responsibility in property and real estate companies listed on the Indonesian Stock Exchange in 2018-2022.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN SAMSAT TALIWANG Safitri, Novia
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.53

Abstract

This research aims to examine the influence of taxpayer awareness, tax knowledge, tax sanctions and service quality on taxpayer compliance in paying motor vehicle tax at the Samsat Taliwang office. This research uses a sampling technique with a purposive sampling method, namely using a population that has predetermined criteria to be used as a sample. The sample in this study numbered 97, namely tax payers in West Sumbawa Regency. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. The results of this research show that Taxpayer awareness has a positive and significant effect on taxpayer compliance. Tax knowledge influences taxpayer compliance. Partial tax sanctions do not have a significant effect on taxpayer compliance. Partial service quality does not have a significant effect on taxpayer compliance. Based on the hypothesis test, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax sanctions and partial service quality do not have a significant influence on taxpayer compliance.
FINANCIAL PERFORMANCE MEMODERASI HUBUNGAN AGENCY COST DAN DIVIDEND POLICY Zenabia, Tsarina; Effriyanti
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.54

Abstract

Dividend distribution is still the main attraction for investors compared to capital gains because dividends promise a more certain thing and dividend distribution aims to maximize shareholder prosperity. This study examines the effect of agency costs on dividend policy with financial performance as moderation in the non-cyclical manufacturing industry. Quantitative research method with secondary data obtained from the Indonesia Stock Exchange (IDX) for the period 2018-2022. Partial test results of executive compensation and free cash flow have a positive effect on dividend policy with prob. value 0.0014 < α 0.05 and 0.0027 < α 0.05. Return on equity (ROE) successfully moderates the negative effect of common stock distribution and dividend policy with prob. value 0.0153 < α 0.05. Similarly, ROE strengthens the positive relationship of free cash flow on dividend policy with prob. value 0.0004 < α 0.05 with an initial coefficient of 1.0968 before moderation to 4.4727 after moderation.

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