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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 AUDIT TENURE, REPUTASI KAP DAN AUDIT FEE TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Tushafa, Muhammad Giri Fadhila; Widiyati, Dian
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.154

Abstract

The purpose of this study is to determine whether the variable of audit tenure, KAP reputation, and audit fees have an effect on audit delay through empirical studies on consumer goods companies on the Indonesia Stock Exchange in 2018-2020. This type of research is descriptive quantitative research with data collection method using purposive sampling and using pool data analysis with E-Views ver. 10 as the analysis tool. The research population is consumer goods companies with a total of 75 companies on the Indonesia Stock Exchange and 35 samples of companies are obtained with an observation period of 3 years, 2018-2020. The results show that the audit tenure variable partially had effect on audit delay, while the KAP reputation variable and audit fee variable partially had no effect on audit delay, and the audit tenure, KAP reputation, and audit fee simultaneously effect on audit delay.  
PENGARUH UKURAN KAP, UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022) Dinda, Adinda Fidiah Dwi Pratiwi; Nazar, Shinta Ningtyas
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.155

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of cap size, company size and Tenure Audit on Audit Quality in industrial sector companies in Indonesia. The research sample is industrial companies listed on the Indonesia Stock Exchange (IDX) for the period between 2018-2022. The type of research used is quantitative research, and the type of data used is secondary data. Data collection was carried out by the purposive sampling method. The number of companies sampled was 13 companies with 65 data on financial statement and annual reports. Data processing using eviews 12 with the analysis method of this study using logistic regression. The results of this study show that based on the statistical z test, the size of the cap partially has no effect on audit quality, the size of the company partially has a significant effect on audit quality, and the tenure audit partially has no effect on audit quality. Based on the Simultaneous LR test, it shows that the size of the hood, the size of the company and the audit tenure simultaneously effect the quality of the audit  
PROFITABILITAS BERPERAN SEBAGAI MODERATING VARIABEL : PENGARUH STRUKTUR MODAL DAN HARGA SAHAM TERHADAP FIRM VALUE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2018-2022) Erianto; Pratiwi, Adhytia Putri
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.156

Abstract

The purpose of this study was to determine the effect of Capital Structure and Stock Prices intensity Firm Value with Profitability as a moderating variabel. This study uses a sample of Banking companies listed on the Indonesia Stock Exchange in 2018-2022. The data used in this study are financial reports and annual reports. The sampling tecnique used was Purposive Sampling. The population used in this study were 47 banking  companies with a sample of 27 banking companies selected with a total sample of 135 data. To test the hypothesis carried out with a significance test, namely the F tes, t test and Moderated Regresion Analysis (MRA) test with a significance level of 5%.  Data processing used eviews 10. The results of this study indicate that Capital Structure has effect on Firm Value, and Stock Prices have an effect on Firm Value. Mean while, Capital Structure and Stock Price simultaneously affect Firm Value. Research result profitability can as a moderating variable  the influence of Capital a Structure on Firm Value, and Profitability as a moderating variable can moderate the influence of Stock Price on Firm Value.
PENGARUH TAX HAVEN, FOREIGN OWNERSHIP DAN EXCHANGE RATE TERHADAP TRANSFER PRICING M. Irvan Muhsin; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.158

Abstract

This study aims to analyze and prove empirically the effect of Tax Haven, Foreign Ownership, and Exchange Rate  on Transfer Pricing. This type of research is associative quantitative using secondary data taken from the Indonesia Stock Exchange's website, the company's website. The population in this study were  minimg sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The sample selection procedure in this study used purposive sampling, and only 12 companies met the criteria with a 5 year research period. So that as many as 60 data were obtained as samples in this study. The data analysis technique used is panel data regression analysis using E- views 12 version. The results of this study indicate that partially Tax Haven has an effect on Transfer Pricing, Foreign Ownership has no effect on Transfer Pricing, and Exchange Rate has no effect on Transfer Pricing. Simultaneously Tax Haven, Foreign Ownership, and Exchange Rate affect Transfer Pricing.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND MENGGUNAKAN MODEL FRAUD SCORE (F-SCORE) PADA PERUSAHAAN BUMN SEKTOR BASIC MATERIAL DAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023 Putri, Annisa; Santoso, Budi
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.161

Abstract

This study aims to detect the level of risk of fraud in the company's financial statements. The variables used to achieve the research objectives were accrual quality which was proxied with RSST, financial performance proxied by change in receivable, change in inventory, change in cash sales and change in earnings. To detect the risk of financial statement fraud as a dependent variable in this study, the F-Score value is used which is the sum of  the variables of discretionary accrual and financial performance. The population of this study is state-owned companies in the Basic Materials & Infrastructure Sector listed on the Indonesia Stock Exchange from 2019 to 2023. In this study, the sample used was as many as 12 state-owned companies in the Basic Materials & Infrastructure Sector listed on the Indonesia Stock Exchange from 2019 to 2023. The type of data used is secondary data in the form of annual financial statements of state-owned companies listed on the Indonesia Stock Exchange from 2019 to 2023. Hypothesis testing was carried out by multiple linear regression methods. The results of this study show that the variables of financial target and external pressure have an effect on financial statement fraud. This study does not prove that financial stability, ineffective monitoring nature of industry, total accrual to total assets, change in auditor and change in director have an influence on financial statement fraud. Therefore, it can be concluded that the variables in fraud diamond can be used in detecting financial statement fraud.
PENGARUH THIN CAPITALIZATION, SIZE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK indriyani; Siarwi
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.189

Abstract

This research was conducted to determine the effect of Thin Capitalization, Size and Capital Intensity on Tax Aggressiveness. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2018- 2022 period. The sampling technique used in this research was the purposive sampling method. The population of this research is all manufacturing companies with a population of 22 companies and a sample of 17 companies. The research method used is secondary data. Hypothesis testing was carried out using the panel data regression method using a fixed effect regression model and assistance from E-views 12 software. The results of this research show that thin capitalization and capital intensity have no effect on tax aggressiveness, while size has an effect on tax aggressiveness. Simultaneously thin capitalization, size and capital intensity influence tax aggressiveness.
PENGARUH SOSIALISASI, INSENTIF DAN SANKSI PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN CIPUTAT Tri Wulan Septiyani; Benarda
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.190

Abstract

This research aims to determine the influence of socialization, incentives and tax sanctions on compliance in paying land and building taxes in Ciputat sub- district. This research uses quantitative methods with a population of 18,491 registered taxpayers in Ciputat Village. With a sampling technique of 400 respondents. This data analysis technique used descriptive statistical tests and hypothesis testing using SPSS version 25. The results of the tax socialization research show that it partially has an influence on compliance in paying land and building taxes. Tax incentives do not have a partial influence on compliance in paying land and building taxes. Tax sanctions show that they have a partial influence on compliance in paying land and building taxes and the research results simultaneously show that socialization variables, incentives and tax sanctions influence compliance in paying land and building taxes.
PENGARUH ARUS KAS INVESTASI, LABA AKUNTANSI DAN FINANCIAL DISTRESS TERHADAP RETURN SAHAM Suryani Rahma; Rahma, Ayumi
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.191

Abstract

A stock return is a profit obtained by stock investors from funds that have been invested in making investments. This study aims to determine the effect of Investment Cash Flow, Accounting Profit, and Financial Distress on Stock Returns. This study was conducted in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The population in this study was 125 companies. The sample was selected using a purposive sampling technique that selects companies with several criteria, so that the total sample obtained was 38 companies. The method used in analyzing the effect of independent variables on dependents in this study is panel data regression analysis using a purposive sampling technique that selects companies with criteria, so that the total sample obtained is 26 companies. The method used in analyzing the effect of independent variables on dependents in this study is panel data regression analysis using Eviews 12 software. The results of this study indicate that investment cash flow has a significant effect on stock returns, accounting profit does not have a significant effect on stock returns, Financial Distress does not have a significant effect on stock returns, and has a significant effect on stock returns simultaneously.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA WAJIB PAJAK KENDARAAN BERMOTOR YANG TERDAFTAR DI SAMSAT KOTA DEPOK 1) Putri, Amelia Mutiara; Rosyati, Tati
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.195

Abstract

This study aims to analyze the effect of taxpayer knowledge, taxpayer awareness and modernization of the tax administration system on motor vehicle taxpayer compliance. The population in this study were motor vehicle taxpayers registered at Samsat Kota Depok 1 totaling 1,032,932 taxpayers. The research sample used a simple random sampling technique and was determined using the slovin formula of 100 people. Based on the partial results, taxpayer knowledge has no significant effect on motor vehicle taxpayer compliance, while taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance, and modernization of the tax administration system has a positive and significant effect on motor vehicle taxpayer compliance. Based on the simultaneous results, taxpayer knowledge, taxpayer awareness, and modernization of the tax administration system have a positive and significant effect on motor vehicle taxpayer compliance.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR FOOD & BEVERAGE DI BURSA EFEK INDONESIA TAHUN 2019 - 2023) Laila, Feby; Rosyati, Tati
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.196

Abstract

This study aims to analyze the effect of capital structure, company size and capital intensity on tax avoidance. This study was conducted by analyzing the financial statements of companies in food & beverage listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique in this study used the purposive sampling method, so that a research sample of 22 food & beverage companies listed on the Indonesia Stock Exchange in 2019-2023 was obtained. This study uses panel data regression analysis and hypothesis testing with a significance level of 5%. The test tool used is e-views software version 12 Student Version Lite. Based on the results of the hypothesis test, the results show that capital structure, company size and capital intensity simultaneously have a significant effect on tax avoidance. Partially, only the company size and capital intensity variables have a significant effect on tax avoidance, while the capital structure does not show a significant effect on tax avoidance, this finding provides insight that company size and capital intensity have a greater effect on tax avoidance compared to capital structure.

Page 9 of 15 | Total Record : 142

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