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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 205 Documents
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PENGARUH VOLATILITAS PENJUALAN, KEPEMILIKAN MANAJERIAL, BOOK TAX DIFFERENCE DAN PERENCANAAN PAJAK TERHADAP PERSISTENSI LABA Triyana Lestari; Benarda
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.450

Abstract

This study aims to analyze and test the effect of Sales Volatility, Managerial Ownership, Book Tax Difference, Tax Planning on Profit Persistence in Non-cyclical Consumer Sector Companies in 2019-2024. The type of data used in this study is quantitative with secondary data sources in the form of company financial reports. The research sample includes 16 companies that have passed the sample criteria using a purposive sampling method, with observations for 6 (six) years obtained a total of 96 company data observations. The data analysis techniques using Eviews 12 software in data processing. The results of this study show that sales volatility, managerial ownership, book tax difference and tax planning simultaneously affect earnings persistence. Partially, sales volatility, managerial ownership and tax planning affects earnings persistence, but book tax difference does not affect earnings persistence.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI EMPIRIS PADA KANTOR SAMSAT CIPUTAT) Asyfiyatinnisa; Titah Rahmawati
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.451

Abstract

This study was motivated by the low level of motor vehicle taxpayer compliance, resulting in suboptimal Motor Vehicle Tax revenue. It aimed to analyze the effect of taxpayer awareness, tax sanctions, and the e-Samsat system on motor vehicle taxpayer compliance at the Ciputat SAMSAT Office. This quantitative study collected data through questionnaires from 100 taxpayers selected using purposive sampling, analyzed with SPSS 26 through descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination. Results showed that, partially, taxpayer awareness had a positive and significant effect on compliance, while tax sanctions and e-Samsat implementation had no significant effect. Simultaneously, the three variables significantly affected compliance, with an Adjusted R Square of 26.4%. Compliance improvement is thus influenced more by taxpayer awareness than by tax sanctions or e-Samsat.
PENGARUH FINANCIAL DISTRESS DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Fifian Eka Suryadi; Yunita Kurnia Shanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.452

Abstract

This study aims to examine the effect of financial distress and audit tenure on going concern audit opinion. In addition, this study incorporates firm size as a moderating variable. This research employs a quantitative approach using secondary data obtained from the financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 56 companies with a total of 280 observations. The results indicate that financial distress has a significant effect on going concern audit opinion, whereas audit tenure has no effect on going concern audit opinion. Furthermore, firm size is unable to moderate the effect of financial distress and audit tenure on going concern audit opinion.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN GEARING RATIO SEBAGAI VARIABEL MODERASI Taniza Vazriana; Adi Supriadi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.453

Abstract

This study aims to analyze the effect of institutional ownership, audit committees, and Audit tenure on Audit delay, with the gearing ratio as a moderating variable. Audit delay is the time difference between the financial statement date and the audit report date, which can affect the timeliness and relevance of financial information for stakeholders. This study uses a quantitative approach with secondary data obtained from the annual financial statements of retail subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sampling technique uses purposive sampling. Data analysis is carried out using panel data regression and Moderated Regression Analysis (MRA) with EViews software. The research results indicate that simultaneously, institutional ownership, the audit committee, and Audit tenure affect Audit delay. Partially, institutional ownership and Audit tenure influence Audit delay, while the audit committee does not affect Audit delay. Furthermore, the gearing ratio cannot moderate the effect of institutional ownership, the audit committee, and Audit tenure on Audit delay. This study is expected to contribute to the development of accounting literature, particularly in the field of auditing, and serve as a consideration for company management and regulators in improving the timeliness of financial reporting.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT Septiana Rahayu; Novy Trianthy Noegraha; Muti Siti Mutmainah
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.454

Abstract

This research was conducted to examine the influence of corporate governance mechanisms proxied by independent commissioners, institutional ownership and audit committees on the integrity of financial reports, as well as to determine the influence of audit quality in moderating the influence of independent commissioners, institutional ownership and audit committees on the integrity of financial reports. This research uses manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with a purposive sampling method. The data analysis method used in the research is Multiple Linear Regression Analysis with Eviews 12 and a significance level of 5%.
PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG Hamdi Kustian; Zaldy Suhatman
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.455

Abstract

This study aims to determine and obtain empirical evidence of the influence of Company Size, Audit Committee, and Audit Tenure on Audit Report Lag in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2024. This type of research is quantitative research and uses secondary data in the form of annual reports or audited annual financial statements sourced from the official website of the Indonesia Stock Exchange (IDX) and company websites. The population in this study is 92 companies in the property and real estate sector listed on the IDX in 2020-2024, and the sampling technique used is purposive sampling by meeting the criteria of 46 companies being sampled in 5 (five) years of observation. The data analysis technique in this study uses panel data regression analysis in the Eviews 12 software application. The results of this study simultaneously show that Company Size, Audit Committee, and Audit Tenure have an effect on Audit Report Lag. Partially, it shows that Audit Tenure has an effect on Audit Report Lag, while Company Size has no effect on Audit Report Lag.
PENGARUH INTENSITAS MODAL, INVESTMENT OPPORTUNITY SET DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER NON-CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2019-2023) Silvia Damayanti; Sri Nitta Crissiana Wirya Atmaja
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.456

Abstract

This study aims to identify and provide empirical evidence regarding the effect of Capital Intensity Ratio, Investment Opportunity Set, and Profit Growth on Earnings Quality. The independent variables in this study are Capital Intensity as measured by the Capital Intencity Ratio, Investment Opportunity Set as measured by Market to Book Value Asset (MBVA), and Profit Growth as measured by the Profit Growth Index. The dependent variable in this study is Earnings Quality as measured by the Quality of Earning Ratio. This type of research is quantitative research. This research uses secondary data in the form of annual financial reports originating from the Indonesia Stock Exchange (IDX). The population in this study is Non-Cyclicals Consumer Companies listed on the Indonesia Stock Exchange 2019-2023. The sampling technique in this research used a purposive sampling method, 18 companies were obtained as research samples. The data analysis technique in this research uses the linear multiple regression analysis method and the data analysis tool in this research uses the Eviews version 12 softwere program. The research results show that Capital Intensity, Investment Opportunity Set, and Profit Growth together have a significant effect on Earnings Quality. Capital Intensity has a significant positive effect on Earnings Quality. Investment Opportunity Set has no effect on Earnings Quality. Profit Growth has a significant negative effect on Earnings Quality.
PENGARUH CAPITAL INTENSITY, AGRESIVITAS PAJAK DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Pricillia Aulia Putri; Sri Agustini
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.458

Abstract

This study aims to determine the effect of capital intensity, tax aggressiveness, and capital structure on firm value. It is a quantitative study utilizing secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the respective official websites of the companies involved. The study population consists of 92 companies in the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. A purposive sampling method was employed to select the sample, resulting in a total of 90 data points. The data analysis method used is multiple linear regression with panel data, conducted using EViews 13 software. The results indicate that capital intensity, tax aggressiveness, and capital structure simultaneously have a positive effect on firm value. However, regarding partial effects, while capital intensity positively influences firm value, tax aggressiveness and capital structure do not have a significant effect on firm value.
PENGARUH INVESTMENT OPPORTUNITY SET, KOMPLEKSITAS OPERASI PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG Puspa Vema Aulia Putri; Siti Chaerunisa Prastiani
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.459

Abstract

This study aims to examine the effect of investment opportunity set, operational complexity, and financial distress on audit report lag in companies within the Property and Real Estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The timeliness of audited financial statement submission is an important aspect for stakeholders in making economic decisions. This study employed a quantitative approach with an associative research design. The population consisted of 92 companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 17 companies with a total of 85 panel data observations. The study used secondary data obtained from the companies' annual financial statements. Data were analyzed using panel data regression with EViews 13 software. Based on the model selection tests, the Common Effect Model (CEM) was identified as the most appropriate panel data regression model for this study. The results indicate that, partially, the investment opportunity set has no significant effect on audit report lag. In contrast, operational complexity and financial distress have a significant effect on audit report lag. Simultaneously, investment opportunity set, operational complexity, and financial distress significantly affect audit report lag.
PENGARUH GROWTH OPPORTUNITY, PERENCANAAN PAJAK DAN INVENTORY TURNOVER TERHADAP NILAI PERUSAHAAN Aditya Nabilah Putri; Adhitiya Putri Pratiwi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.460

Abstract

This study aims to analyze the influence of growth opportunities, tax planning, and inventory turnover on firm value among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using secondary data derived from financial statements and annual reports. The sample was selected using purposive sampling, resulting in 31 companies and 155 observations. Analysis was conducted using panel data regression with the aid of e-views 12. The results indicate that growth opportunities, tax planning, and inventory turnover simultaneously have a significant effect on firm value. Individually, growth opportunities do not significantly affect firm value, whereas tax planning has a positive and significant effect. Inventory turnover does not significantly affect firm value. These findings suggest that tax efficiency is prioritized over asset growth and inventory turnover when it comes to enhancing firm value.

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