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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 KONSERVATISME AKUNTANSI, STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA Sarah Salsabila; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.139

Abstract

This study aims to determine the effect of accounting conservatism, capital structure, and investment opportunity set variables on earnings quality variables in basic materials companies in 2018-2022. The independent variables in this study are accounting conservatism, capital structure, and investment opportunity set, the dependent variable is earnings quality. The research method used is a quantitative method, the data sources used are secondary data. The technique used in this study is a purposive sampling technique. The population used in this study are basic materials companies listed on the IDX in 2018-2022. The sample used in this study was 12 company samples with a research observation period of 5 years in the period 2018-2022 and the number of financial reports used as samples in this study was 60. The data analysis technique used was multiple linear regression with the help of the e-views version 12 statistical processing program. The partial test results showed that the accounting conservatism variable had an effect on earnings quality, the capital structure variable had no effect on earnings quality, and the investment opportunity set variable had no effect on earnings quality, while the simultaneous test results showed that the accounting conservatism, capital structure, and investment opportunity set variables simultaneously had a simultaneous effect on earnings quality.
PENGARUH STRUKTUR MODAL, MANAJEMEN LABA DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG Mutiara Geofanny; Sastri , Enan Trivansyah
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.143

Abstract

This study aims to determine the effect of capital structure, earnings management, and operating costs on corporate income tax payable, This type of research is quantitative research with secondary data sources. The sample of this study was 23 companies with 5 years of observation obtained by purposive sampling method, so that the total sample obtained was 115 samples. The results showed partial hypothesis calculation that the capital structure variable and earnings management had no significant effect on corporate income tax payable, while the operating cost variable had a significant effect on corporate income tax payable. The results of this study simultaneously show that the variables of capital structure, earnings management and operating costs simultaneously affect corporate income tax payable. This research is expected to provide benefits in contributing to the development of theories regarding the effect of capital structure, earnings management, and operational costs on corporate income tax payable.  
PENGARUH DIVIDEN, KEBIJAKAN UTANG DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2019-2023 Setyawati, Dias Fitri; Cahyani , Yenni
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.146

Abstract

This study aims to analyze the effect of Dividends, Debt Policy, and Financial Performance on Stock Prices. This study was conducted by analyzing the financial statements of LQ45 Index companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses secondary data in the form of annual financial reports from the Indonesia Stock Exchange. The type of research used is quantitative with an associative method. The sampling technique in this study used the purposive sampling method, obtained as many as 12 companies with a time span of 5 years, so that the data processed was 60 data samples. The data analysis technique in this study used the panel data regression analysis method and the data analysis tool in this study used the Eviews version 13 software program. The results of this study indicate that simultaneously the Dividend, Debt Policy, and Financial Performance variables together have a significant effect on Stock Prices. And the partial results of the study indicate that the Dividend variable has a significant negative effect on Stock Prices, the Debt Policy variable does not have a significant effect on stock prices, and the Financial Performance variable has a significant positive effect on Stock Prices.  
PENGARUH PERTUMBUHAN ASET LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2018-2022) Yuliyana, Sinta; Muanifah, Suciati
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.v1i2.159

Abstract

This study aims to test and obtain empirical evidence regarding the Effect of Asset Growth, Net Profit, and Operating Cash Flow on Dividend Policy. The population in this study are banking sector companies listed on the Indonesia Stock Exchange in 2018-2022. The data used is secondary data using Purposive Sampling sampling techniques. The population used in this study were 45 companies with 13 selected companies with a total sample of 65 data. The analysis technique used in this study is panel data regression. The results of the study show that simultaneously Asset Growth, Net Profit and Operating Cash Flow together affect Dividend Policy. while partially Asset Growth does not affect Dividend Policy where the rise and fall of assets will not affect Dividend Policy, Net Profit has a significant effect on Dividend Policy meaning that net profit can be used as absolute information in predicting dividends that will be received by investors in the current period. While Operating Cash Flow does not have a significant effect on Dividend Policy, this shows that operating cash flow is not the main determining factor in dividend distribution policy.
LITERATUR REVIEW: SUATU TINJAUAN FUNGSI AUDIT INTERNAL TERHADAP TATA KELOLA PERUSAHAAN Permatasari , Septaria Salasi; Nugrahanti , Trinandari Prasetya
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.162

Abstract

Along with increasingly rapid economic development, the role of internal audit in companies is becoming increasingly important, especially for corporate governance. The trend of globalization is intensifying, and trade between countries is increasingly dense. This brings economic benefits to the company while increasing risks. In order to survive and thrive, companies must face more challenges. On the one hand, enterprises should increase investment in internal governance management, and establish institutions such as shareholder meetings, boards of directors, manager levels and supervisory boards, and gradually standardize corporate governance structures. On the other hand, strengthening the company's internal audit can not only improve the company's operational conditions, but also discover problems within the company in a timely manner and control them effectively. However, compared to other developed countries in Indonesia, the internal audit system was established too late, so these units have different experiences in learning from abroad, thus causing many problems in establishing internal audit institutions in Indonesia, and many companies do not do so. pay attention to internal audits. The purpose of this research is to provide an overview of the relationship between the internal audit function and corporate governance in companies.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN INTENSITAS PERSAINGAN TERHADAP AGRESIVITAS PAJAK Wulandari, Trian; Wulandari, Evita Vibriana
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.164

Abstract

This research aims to provide empirical evidence of the influence of Corporate Social Responsibility, Capital Intensity, and Competition Intensity on Tax Aggressiveness for manufacturing companies listed on the BEI in 2018-2022. This research applies quantitative research methodology with secondary data as the data type. Purposive sampling was applied by researchers to be able to select samples for this study. The total data obtained was 40 data. The data analysis technique uses multiple linear regression analysis. Data processing using e-views 12. The results of this research show that Corporate Social Responsibility, Capital Intensity, and Competition Intensity simultaneously influence Tax Aggressiveness. The partial research results show that Capital Intensity and Competition Intensity have an effect on Tax Aggressiveness, while partial Corporate Social Responsibility has no effect on Tax Aggressiveness.
PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN BIAYA OPERASIONAL TERHADAP PENGENAAN PAJAK PENGHASILAN BADAN Nurfadillah, Sadriyah; Zenabia, Tsarina
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.165

Abstract

This research aims to find out and provide empirical evidence regarding tax planning, capital structure and operational costs regarding the imposition of corporate income tax in Consumer Non-Challical companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The type of research used is quantitative research. The number of samples in this study was 90 observation data from 18 Consumer Non-Challical companies in the food and beverage sub-sector for the period 2018-2022 which was obtained using a purposive sampling method based on the criteria that had been carried out. The data used is secondary data, namely in the form of audited financial reports for 2018-2022 obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The data analysis technique used is multiple linear regression analysis using e-views 12 software. The results of this research based on partial test results state that tax planning, capital structure and operational costs influence the imposition of corporate income tax. Based on the simultaneous test, it is stated that tax planning, capital structure and operational costs simultaneously influence the imposition of corporate income tax.
PENGARUH GROWTH OPPORTUNITY, STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN DI BURSA EFEK INDONESIA TAHUN 2018-2022) Zalukhu, Pipit Kasih Murni; Pratiwi, Adhitya Putri
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.166

Abstract

This study aims to prove and obtain empirical evidence of the Influence of Growth Opportunity, Capital Structure, and Dividend Policy on Company Value. This study also uses a sample of financial sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used in this study are secondary data in the form of financial reports and annual reports. The sampling method uses the Purposive Sampling method, where from 97 financial sector companies a sample of 23 companies was obtained for 5 years so that 115 sample data were obtained. The analysis used is Panel Data Regression Analysis using the Random Effect Model (CEM) Regression and the data was processed using Eviews Software version 12. The results obtained show that the Feasibility Test (f test) that Company Value is simultaneously influenced by Growth Opportunity, Capital Structure and Dividend Policy. The results obtained show that the Partial Test (t test) shows that only the Capital Structure variable has a positive and significant effect on Company Value. Meanwhile, the Growth Opportunity variables and Dividend Policy do not have a significant effect on the Company Value variable.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN BERINDEKS LQ-45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2018-2022) Widyastuti, Krisanti; Mulyani, Nani
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.167

Abstract

This research aims to analyze the influence of Institutional Ownership, Managerial Ownership and Capital Intensity on Tax Avoidance. This research was conducted by analyzing the financial reports of companies with the LQ-45 index listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 13 companies with the LQ-45 index listed on the Stock Exchange Indonesian Effect (BEI) using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of the results of this research using E-Views 12 Student Version Lite software. The results of this study show that Institutional Ownership partially has no effect on Tax Avodance, Managerial Ownership partially has an effect on Tax Avoidance, Capital Intensity partially has an effect on Tax Avoidance, and simultaneously Institutional Ownership, Managerial Ownership and Capital Intensity have an effect on Tax Avoidance.
PENGARUH KUALITAS PELAYANAN PAJAK, PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPUASAN WAJIB PAJAK Wahdini; Rusdi
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.168

Abstract

This research aims to scientifically test and prove the influence of Tax Service Quality, Implementation of e-filling and E-billing on Individual Taxpayer Satisfaction, a case study of taxpayers registered at KPP Pratama Pondok Aren. This type of research uses quantitative research, in-depth analysis in the form of numbers. The population in this research is individual taxpayers at KPP Pratama Pondok Aren. The sample in the study was determined based on the simple random sampling method. The number of respondents sampled in this study was 100 respondents. Data was collected using a questionnaire and analyzed using multiple regression using the SPSS version 27 program. The research results show that the influence of Tax Service Quality, Implementation of e-filling and Implementation of E-billing has a significant and significant impact on Taxpayer Satisfaction. This shows the importance of these independent factors in increasing taxpayer satisfaction in the case study of taxpayers registered at KPP Pratama Pondok Aren

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