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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 PROFITABILITAS, OPINI AUDIT DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019 -2022 Hutapea, Jesica; Rudy
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.v1i3.169

Abstract

This research aims to analyze the influence of Audit Opinion, Company Age and Profitability on audit delay. The type of research used is quantitative research and the data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population in this study are insurance companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The sample selection technique in this research is purposive sampling, namely a sample selection technique based on certain considerations or criteria and the sample in this research was obtained from 8 companies over 4 years. The analytical method used in this research uses multiple linear regression analysis techniques with the help of the e-views version 9 application. Based on the results of hypothesis testing, the results of this research simultaneously influence the variables Audit Opinion, Company Age and Profitability on Audit Delay. Meanwhile, partially Audit Opinion has a significant effect on audit delay, Company Age has no significant effect on audit delay and Profitability has no significant effect on audit delay
PENGARUH KEBIJAKAN DIVIDEN, TAX AVOIDANCE DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2018-2022 Istikhomah; Jarno
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.v1i3.170

Abstract

This research aims to analyze the influence of dividend policy, tax avoidance and asset structure on capital structure. This research was conducted by analyzing the financial reports of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 24 non-cyclical consumer sector companies listed on the Stock Exchange Indonesia (BEI) during the period 2018 to 2022 using purposive sampling techniques. 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 research results using Eviews 12 Student Version Lite software. The results of this research show that Dividend Policy partially influences Capital Structure. Tax Avoidance partially has no effect on Capital Structure, Asset Structure partially has an effect on Capital Structure and simultaneously Dividend Policy, Tax Avoidance and Asset Structure have an effect on Capital Structure.
PENGARUH KODE ETIK, PENGALAMAN KERJA DAN SITUASI AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR Sagala, Ira Mahdayani; Sudarmadi
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.v1i3.171

Abstract

This research aims to determine the influence of the Code of Ethics, Work Experience, and Audit Situation on the Skepticism of Professional Auditors at Public Accounting Firms in Tangerang. The population in this study were all auditors who worked at the Public Accounting Firm (KAP) in Tangerang with a sample size of 33 respondents. The sampling method used was the convenience sampling method. The data source used is primary data and the data collection method used is through a questionnaire distributed to auditors working in KAP in the Tangerang area. The analysis technique used is multiple linear regression analysis. Hypothesis testing uses the coefficient of determination test, F test, and T test. Data analysis uses SPSS version 29 software. The results of this study show that the code of ethics, work experience, and audit situation influence the professional skepticism of auditors.
PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH Kholifah, Fasha Nur; Oktavianna, Rakhmawati
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.v1i3.172

Abstract

This research aims to determine the effect of working capital and accounts receivable turnover on net profit. The type of research used in this research is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population used in this research is healthcare companies listed on the IDX in the 2018-2022 period. The sample selection technique used purposive sampling and 12 companies were obtained over a 5 year period with a total of 60 sample data obtained. The results of this research show that the Working Capital variable (X1) partially has a significant effect on Net Profit (Y), and partially that the Receivables Turnover variable (X2) does not have a significant effect on Net Profit (Y).
PENGARUH STRUKTUR AUDIT, KOMITMEN ORGANISASI DAN EFEKTIVITAS PENGGUNAAN TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA AUDITOR Sihite, Elsa Sari; Sudarmadi
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.v1i3.173

Abstract

This research aims to determine the influence of audit structure, organizational commitment, and the effectiveness of using accounting information system technology on auditor performance at the Tangerang public accounting firm. The type of research used in this research is quantitative research. The data source used in this research is primary data. The population in Tangerang is 2 Public Accountants with 33 auditors. Determining the sample in this study used the total sampling method because the total population was less than 100, so the entire population was used as a sample. The analysis technique uses multiple linear regression analysis, classic assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests. Hypothesis testing uses the coefficient of determination test, F test, and T test. Data analysis uses SPSS version 29 software. The results of this research show that audit structure, organizational commitment, and the effectiveness of using accounting information system technology influence auditor performance.
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN Sihite, Debby Alfani; 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.v1i3.174

Abstract

This research aims to examine the influence of managerial ownership, company size, and auditor reputation on Going Concern Audit Opinions in Companies that are Members of the Jakarta Islamic Index 70 for the 2018-2022 Period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Logistic Regression Analysis using the e-views version 10 application and Microsoft Excel. The data collection technique in this research is a purposive sampling technique with 70 populations being the 19 company samples processed in this research. The research results show that simultaneously managerial ownership, company size and auditor reputation influence going concern audit opinion. Partially, managerial ownership and company size have no effect on going concern audit opinion, while auditor reputation has no effect on going concern audit opinion.
PENGARUH PEMAHAMAN WAJIB PAJAK, SANKSI PAJAK DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA WAJIB PAJAK DI DESA SAGA) Priyanti, Ananda Dwi; Fitriyah
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.v1i3.175

Abstract

This research aims to determine Taxpayer Understanding, Tax Sanctions, and the Level of Trust in the Government Regarding Taxpayer Compliance in Paying Land and Building Taxes. The research method used is a quantitative method with an associative approach. The population in the study was 6.312 land and building tax payers in Saga Village in 2023, with a sample size of 100 respondents calculated using the Slovin formula with an error rate of 10%. The sampling technique uses convenience sampling technique. The data analysis method uses the validity test, reliability test, classical assumption test, linear regression test, R2 coefficient of determination test, T test, and F test using SPPS software version 27. The results of this study show that partially the variable Taxpayer Understanding and Sanctions Taxes have an effect on taxpayer compliance in paying land and building taxes, while the level of trust in the government has no effect on taxpayer compliance in paying land and building taxes. Simultaneously Taxpayer Understanding, Tax Sanctions, and Level of Trust in the Government simultaneously influence Taxpayer Compliance in Paying Land and Building Taxes.
PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Fatmawati, Adinda; Haryono
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.v1i3.176

Abstract

This study aims to examine the effect of taxpayer awareness, income level, understanding of tax regulations and tax sanctions on motor vehicle taxpayer compliance at Samsat Depok I. This type of research is quantitative. The data used in the study are primary data. The population in this study was 1,032,932 motor vehicle taxpayers. The sampling method used the slovin formula so that 100 respondents were obtained and the sampling technique used the simple random sampling technique. Data processing used the SPSS version 25 program. From this study, it was concluded that the variable of taxpayer awareness partially and significantly influenced motor vehicle taxpayer compliance, income level partially and significantly influenced motor vehicle taxpayer compliance, understanding of tax regulations partially and significantly influenced motor vehicle taxpayer compliance and tax sanctions partially and significantly influenced motor vehicle taxpayer compliance. Simultaneously has an influence on taxpayer awareness, income level, understanding of tax regulations and tax sanctions on motor vehicle taxpayer compliance at Samsat Depok I.
PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018 -2022) Hersa , Annisa Putri; Yulianto
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.v1i3.177

Abstract

This study aims to determine the effect of capital structure, financial performance and company growth on firm value. The type of research used is a quantitative approach with associative methods. The sampling technique in this study was purposive sampling. The population of this study is a transportation sub-sector company listed on the Indonesia Stock Exchange in 2018 - 2022 as many as 12 companies and has followed the sampling criteria to 9 companies with a research method for 5 (five) years resulting in 45 observation data. The data analysis technique used is panel data regression using E-views version 9 software. The results of the F test show that capital structure, financial performance and company growth simultaneously affect firm value. The t test results show that capital structure has a positive effect on firm value, financial performance has a positive effect on firm value, while company growth has no effect on firm value.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, RELIGIUSITAS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA KEBUMEN) Atika, Desi; Handayani, Henni Rahayu
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.v1i3.178

Abstract

This study aims to determine the effect of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance. The sample in this study consists of 100 respondents. The respondents are individual taxpayers registered at the KPP Pratama Kebumen. The data in this study were analyzed using SPSS version 25. The results of the study indicate that there is a partial and significant influence of taxpayer awareness on individual taxpayer compliance. Tax knowledge has a partial and significant effect on individual taxpayer compliance, religiosity has a partial and significant effect on individual taxpayer compliance, and tax socialization affects individual taxpayer compliance. Simultaneously, there is an influence of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance at KPP Pratama Kebumen.

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