Jurnal Nusa Akuntansi
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.
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142 Documents
<![CDATA[PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, AUDIT FEE DAN AUDIT DELAY TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Nope, Diana]]>;
<![CDATA[Sudarmadi]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v1i3.179
<![CDATA[This research aims to determine the influence of Company Size, Audit Tenure, Audit Fee, and Audit Delay on Audit Quality in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2023. This type of research is quantitative research and uses secondary data in the form of audited financial reports obtained from the official IDX website. The population in this study were 43 companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2019-2023 with a sample selection technique using the purposive sampling method and 12 sample companies were obtained over a 5 year period so that the data analyzed amounted to 60 data. The analysis technique used is the Logistic Regression Analysis technique with the help of the eviews 12 program. The results of this research show that simultaneously Company Size, Audit Tenure, Audit Fee, and Audit Delay have no effect on Audit Quality. Partially, company size, audit tenure and audit delay have no effect on audit quality, while audit fees have a significant effect on audit quality.]]>
<![CDATA[PENGARUH PENEGAKAN HUKUM, DISKRIMINASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN KEADILAN TERHADAP PENGGELAPAN PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PONDOK AREN) ]]>
<![CDATA[Sari, Indah Permata]]>;
<![CDATA[Mudzakir]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v1i3.180
<![CDATA[This study aims to analyze the Influence of Law Enforcement, Tax Discrimination, Tax Understanding and Justice on Tax Evasion (Tax Evasion) where analyzing Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang. The sample used in this study was 100 Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang using accidental sampling technique. The data used in this study are primary data in the form of distributing questionnaires to all Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang who have been used as research samples. Multiple regression method is used as an analysis technique in this study. Analysis of research results using SPSS 25 software. The results of the study indicate that law enforcement, tax discrimination, tax understanding and justice simultaneously affect tax evasion. Law enforcement partially affects tax evasion. Tax discrimination partially does not affect tax evasion. Tax understanding partially affects tax evasion. Justice partially influences tax evasion]]>
<![CDATA[PENGARUH LITERASI PERPAJAKAN, MACHIAVELLIANISME DAN RASIONALITAS WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA SERPONG) ]]>
<![CDATA[Liani, Tara Pramudita]]>;
<![CDATA[Barli, Harry]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v1i3.181
<![CDATA[This study aims to analyze the influence of tax literacy, Machiavellianism, and taxpayer rationality on taxpayer compliance. This is a quantitative research with primary data sources. The population in this study is individual taxpayers registered at KPP Pratama Serpong. The sampling method used in this study is simple random sampling, applying the slovin formula, resulting in a final sample of 100 respondents. Data analysis techniques include multiple regression analysis with the assistance of Microsoft excel and SPSS version 20. The results of the study indicate the simultaneously, the variables of tax literacy, Machiavellianism, and taxpayer rationality affect taxpayer compliance. Partially, the results show that the variable of tax literacy affects taxpayer compliance. Meanwhile, the variable of Machiavellianism does not affect taxpayer compliance. And the variable of taxpayer rationality also does not affect taxpayer compliance.]]>
<![CDATA[PENGARUH LEVERAGE, ROTASI KAP DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY ]]>
<![CDATA[Pramono, Adi]]>;
<![CDATA[Handayani, Asih]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v1i3.182
<![CDATA[This study aims to determine and analyze the effect of leverage, KAP rotation and financial distress on audit delay for the period 2018-2022. The research method used is descriptive associative with a quantitative approach. The type of data used is secondary data. The data analysis technique used is multiple linear regression analysis assisted by data processing using e-views software version 12 and the confidence level used is 5%. Based on the results of the study, it shows that leverage, KAP rotation and financial distress simultaneously affect audit delay. Partially, leverage and KAP rotation do not affect audit delay, while financial distress affects audit delay.]]>
<![CDATA[PENGARUH PERSEPSI, MOTIVASI KARIER DAN MOTIVASI EKONOMI TERHADAP MINAT BERKARIER DALAM BIDANG PERPAJAKAN ]]>
<![CDATA[Juliyanti, Renisya]]>;
<![CDATA[Sopiyana, Muhamad]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v1i3.183
<![CDATA[This study aims to determine the influence of perception, career motivation and economic motivation on career interest in taxation. Respondents of this study were accounting students who chose taxation concentration at the Faculty of Economics and Business, Pamulang University. The data used in this study are primary data collected through questionnaires, and the sampling technique in this study used the purposive sampling method with a total sample of 321 people. This study uses multiple regression analysis techniques. The results of this study indicate that simultaneously and partially there is an influence between the variables Perception, Career Motivation and Economic Motivation on Student Career Interest in Taxation.]]>
<![CDATA[PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL, KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Kaltsum, Ummi]]>;
<![CDATA[Afandi, Agus]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 ]]>
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DOI: 10.62237/jna.v2i1.147
<![CDATA[This research aims to examine the influence of company growth, capital structure, financial performance and good corporate governance on company value in primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2018- 2022. This research uses quantitative research and the data used in this research is secondary data in the form of annual reports for the 2018-2022 period. The number of samples used in this research was 135 from 27 companies in the population of companies in the primary consumer goods sector. By using a purposive sampling method based on predetermined criteria. Based on research that has been conducted, it shows that company growth, capital structure, financial performance and good corporate governance simultaneously influence company value. Company growth, capital structure and good corporate governance have no effect on company value. Meanwhile, financial performance influences company value. ]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI EKSEKUTIF DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Sasriani, Nur Alfiah]]>;
<![CDATA[Sugeng, Andry]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v2i1.148
<![CDATA[This research aims to determine and obtain empirical evidence of the influence of Corporate Social Responsibility Disclosure, Executive Compensation, and Managerial Ownership on Tax Avoidance in Consumer Non Cyclical companies listed on the BEI in 2018 - 2022. The dependent variable in this research is Tax Avoidance, while the Variable independent in this research, namely Disclosure of Corporate Social Responsibility, Executive Compensation, and Managerial Ownership. This research is quantitative and uses associative methods and data sourced from company annual reports for the 2018 - 2022 period with panel data regression analysis techniques. The research results show that the Corporate Social Responsibility Disclosure variable has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period, Executive Compensation has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Stock Exchange Indonesia for the 2018-2022 period, Managerial Ownership has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period and Disclosure of Corporate Social Responsibility, Executive Compensation and Managerial Ownership simultaneously have a significant effect on Tax Avoidance in companies Consumer Non Cyclicals listed on the Indonesia Stock Exchange for the 2018-2022 period.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN ASET TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Mulyani, Tri]]>;
<![CDATA[Nazar, Shinta Ningtiyas]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v2i1.149
<![CDATA[This study aims to determine and provide empirical evidence regarding the influence of corporate governance and asset management on financial performance in financial sector sub-sector banks companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses secondary data in the form of annual financial reports from the Indonesia Stock Exchange (IDX). The population in this study is financial sector sub-sector banks companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique in this study used the purposive sampling method and obtained 16 companies with a time span of 3 years, so that the data processed was 48 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 software program version 12. The results of the study indicate that corporate governance proxied by an independent board of commissioners, managerial ownership, and audit committee and asset management simultaneously have a significant effect on financial performance. An independent board of commissioners does not affect financial performance. Managerial ownership does not affect financial performance, The audit committee does not affect financial performance. Asset management has a positive and significant effect on financial performance.]]>
<![CDATA[PENGARUH MANAJEMEN ASET DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Selia Mazid, Viona]]>;
<![CDATA[Nazar, Shinta Ningtiyas]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v2i1.150
<![CDATA[This research aims to determine and obtain empirical evidence regarding the effect of Asset Management and Capital Structure on Company Financial Performance. This type of research is associative quantitative research. This research uses secondary data in the form of annual financial reports. Data in the form of annual financial reports. The population in this study were Food & Beverage Sub-sector Companies listed on the Indonesia Stock Exchange in 2022-2023. The sampling technique in this study using purposive sampling method, obtained 98 companies that were used used as samples of the research. Data analysis techniques in this study using the panel data regression method and data analysis tools in this study using the Eviews software program version 12. The results showed that Asset Management and Capital Structure have an effect on on financial performance. The results showed that Asset Management and Capital Structure have an effect on financial performance. Asset management has a negative effect on financial performance. Capital structure has a negative effect on financial performance.]]>
<![CDATA[PENGARUH SALES GROWTH, FIXED ASSET INTENSITY DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Novita Sari, Novita]]>;
<![CDATA[Mu’arif, Syamsul]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v2i1.152
<![CDATA[This research aims to obtain empirical evidence regarding the influence of sales growth, fixed asset intensity and managerial ownership on tax avoidance. This type of research is quantitative research using associative methods. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling technique used in this research was obtained using the purposive sampling method. The total population in this study was 113 companies and 14 companies met the sample criteria and the sample after outliers was 10 companies. The analytical method used in this research is panel data regression analysis which is processed using the Eviews Version 12 application. The research results prove that: (1) Sales Growth has an effect on Tax Avoidance. (2) Fixed Asset Intensity has no effect on Tax Avoidance. (3) Managerial Ownership has no effect on Tax Avoidance. Sales Growth, Fixed Asset Intensity, and Managerial Ownership simultaneously influence Tax Avoidance.]]>
