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Jurnal Akuntansi Keuangan Dan Perpajakan
Published by Global Scients Publisher
ISSN : -     EISSN : 30638208     DOI : https://doi.org/10.62379/jakp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan, Ekonomi syariah dan sektor publik. Jurnal Akuntansi Keuangan Dan Perpajakan (JAKP). Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 89 Documents
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Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Murniati, Hafizh Naufal Nawawi,
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to prove and analyze the effect of the implementation of Good Corporate Governance on the financial performance of banking sub-sector companies listed on the Indonesia Stock Exchange, data used from 2019 to 2023. This study used 34 banking sub-sector companies on the Indonesia Stock Exchange. Sampling was carried out using the purposive sampling method. The dependent variable in this study is financial performance and the independent variables are the Board of Commissioners, Board of Directors, Audit Committee and Public Ownership. The results of the study show that the Audit Committee and Public Ownership have a positive and significant effect on Financial Performance. While the Board of Directors has a negative and significant effect on Financial Performance and the Board of Commissioners does not have a significant effect on the Financial Performance of banking sub-sector companies on the Indonesia Stock Exchange in 2019-2023.
Pengaruh Pembiayaan Murabahah, Musyarakah, Qardh Dan Mudharabah Terhadap Profitabilitas Bank Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2022 Latifah Anum
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to examine the effect of murabahah, musyarakah, qardh and mudharbah financing on the profitability of Sharia Commercial Banks. The population in this research are companies in the Sharia Banking sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The sampling technique used was purposive sampling. The number of Sharia Commercial Banks sampled in this research was 11 Sharia Commercial Banks. The test tool used in this research is SPSS 21. The findings in this research show that: (1) H0 is accepted and H1 is rejected, which means that Murabahah financing has no effect on the ROA (Y) profitability level of Sharia Commercial Banks for the 2019-2022 period. (2) H0 is accepted and H2 is rejected, which means that Musyarakah Financing has no effect on the ROA (Y) profitability level of Sharia Commercial Banks for the 2019- 2022 period. (3) H0 is accepted and H3 is rejected, which means Qardh financing has no effect on the ROA (Y) profitability level of Sharia Commercial Banks for the 2019-2022 period. (4) H0 is rejected and H4 is accepted, which means that Mudharabah Financing has an influence but a negative influence on the ROA (Y) profitability level of Sharia Commercial Banks for the 2019-2022 period.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perbankan yang terdaftar di BEI periode 2019-2023 Rahmaita, Adiah syafithree,
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to determine the effect of implementing good corporate governance on the financial performance of banks listed on the IDX for the 2019-2023 period. This research uses a quantitative descriptive approach. The data used is secondary data from the annual reports of banking companies listed on the IDX. The sampling technique in this research was 42 banking companies. The research results show that the Board of Commissioners and Audit Committee do not have a significant effect on banking financial performance. Meanwhile, the Board of Directors and Institutional Ownership have a significant influence on Banking Financial Performance.
Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil Dan Non Performing Financing Terhadap Kinerja Keuangan Bank Umum Syariah (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di Bursa Efek Indonesia 2018-2022) Khadijah Ath Thahirah, Wafik Insani,
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to examine the influence of buying and selling financing, profit sharing financing and non-performing financing on the financial performance of Sharia commercial banks. The population of this research are companies in the Sharia Banking sector that are listed on the Indonesian Stock Exchange (BEI) for the 2018-2022 period. The sampling technique used was purposive sampling. The number of Sharia Commercial Banks sampled in this research was 11 Sharia Commercial Banks. The test tool used in this research is SPSS 21. The findings in this research show that: (1) H0 is accepted and H1 is rejected, which means that Buying and Selling Financing has no effect on the financial performance of ROA (Y) of Sharia Commercial Banks for the 2018- 2022 period. (2) H0 is accepted and H1 is rejected, which means Profit Sharing Financing has no effect on the financial performance of ROA (Y) of Sharia Commercial Banks for the 2018-2022 period. (3) H0 is accepted and H1 is rejected, which means that Non-Performing Financing has no influence on the financial performance of ROA (Y) of Sharia Commercial Banks for the 2018- 2022 period.
Kepercayaan pada Pemerintah Daerah berpengaruh positif terhadap Kesadaran Membayar Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB – P2) di Kelurahan Koto Panjang Kota Padang Ingra Sovita, Ragita Cahyani,
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 1 (2024): September 2024
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to determine and analyze the influence of income level, social environment and trust in local government on awareness of paying Rural and Urban Land and Building Tax (PBB – P2) in Gunung Sarik Village, Padang City, both partially and simultaneously. This research was conducted on PBB – P2 Taxpayers in Gunung Sarik District, using a quantitative approach. The sampling method is Simple Random Sampling with a sample size of 100 people. The data collection technique used is a questionnaire technique. The data analysis used is multiple linear regression. The research results show that the income level variable has a positive effect on awareness of paying PBB - P2, the social environment variable has a positive effect on awareness of paying PBB - P2 and trust in local government has a positive effect on awareness of paying PBB - P2. pay PBB - P2. Simultaneously, the variables of income level, social environment and trust in local government influence awareness of paying PBB – P2.
Pengaruh Good Corporate Governance, Intensitas Modal Dan Koneksi Politik Terhadap Tax Avoidance Jamilah, Siti; Sri Agustini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.43

Abstract

This research aims to determine the influence of good corporate governance, capital intensity, and political connections on tax avoidance. The population of this research involves banking companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. The type of research applied is quantitative research with an associative approach. The data used in this research is secondary data. Samples were selected using a purposive sampling method, and from this method 140 data samples were obtained. The analytical method used is multiple linear regression with panel data, with data processing carried out using the Eviews 13 program. The results of this research show that good corporate governance, capital intensity and political connections simultaneously have a positive effect on tax avoidance. However, partially, the results show that good corporate governance as measured through the proxies of the independent board of commissioners and audit committee has no effect on tax avoidance. Furthermore, capital intensity and political connections partially have a positive effect on tax avoidance.
Pengaruh Komite Audit, Dewan Komisaris Independen Dan Kepemilikan Intitusional Terhadap Nilai Perusahaan Sektor Makanan Dan Minuman (Studi Empiris Pada Perusahaan Manufaktur SUB Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Syalsabila Putri; Rahmaita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.61

Abstract

This research aims to determine the influence of the audit committee, independent board of commissioners and institutional ownership on company value. This type of research is correlational research, with a quantitative approach. This research uses secondary data taken from the BEI data website. The sample used was 68 food and beverage sector companies over a 4 year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with analysis tools using SPSS 21. The results of this research show that the audit committee variable has a negative and significant effect on company value, the independent board of commissioners variable has a positive and significant effect on company value, the institutional ownership variable has no significant effect on the value of the company.
Pengaruh Sales Growth, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance Laela Komalasari; Suharna
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.75

Abstract

This research aims to analyze the influence of sales growth, capital intensity and inventory intensity on tax avoidance in companies. Tax avoidance is a company's attempt to minimize tax liabilities by exploiting loopholes in tax regulations without breaking the law. Factors such as the influence of sales growth, capital intensity and inventory intensity are thought to have a significant impact on the tax avoidance strategy adopted by the company. The research uses quantitative methods with secondary data obtained from the financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis technique used is multiple linear regression to test the relationship between the independent variable and the dependent variable. The Sales Growth variable is measured based on the company's revenue growth from year to year, Capital Intensity is measured by comparing fixed assets with total assets, while Inventory Intensity is calculated based on the proportion of inventory to total assets. The research results show that sales growth, capital intensity and inventory intensity simultaneously influence tax avoidance. Partially, sales growth does not show a significant influence on tax avoidance. Capital Intensity was found to have a significant influence, where companies with high capital intensity were more likely to practice tax avoidance. However, Inventory Intensity did not show a significant influence on tax avoidance in this research. Overall, this research provides insight into the factors that influence tax avoidance behavior in companies, as well as practical implications for regulators and company management in understanding the dynamics of tax management.
Analisis Financial Distress Menggunakan Metode Altman Dan Zmijewski (Studi Kasus Pada Perusahaan Subsektor Tekstil Dan Garment Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) Sifha Hafidza; Diah Yudhawati; Muhammad Zakie Hanifan
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.80

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis financial distress dengan menggunakan metode Altman dan Zmijewski pada Perusahaan Subsektor Tekstil dan Garmen serta mengetahui keakuratan metode Altman dan Zmijewski dalam memprediksi financial distress. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang diperoleh dalam penelitian ini adalah data sekunder. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 4 perusahaan Tekstil dan Garmen. Objek penelitian ini adalah PT Trisula Textile Industries Tbk, PT Asia Pacific Investama Tbk, PT Trisula International Tbk dan PT Uni-Charm Indonesia Tbk. Hasil penelitian menunjukkan bahwa analisis financial distress pada perusahaan Subsektor Tekstil dan Garmen periode 2020-2023 dengan menggunakan metode altman menghasilkan rata-rata tingkat akurasi sebesar 93,75% dan menggunakan metode zmijewski menghasilkan rata-rata tingkat akurasi sebesar 81,25%.
Pengaruh Cash Flow, Kepemilikan Manajerial dan Growth Opportunity Terhadap Konservatisme Akuntansi Setyaningrum, Wulan; Meta Nursita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.81

Abstract

This research aims to empirically prove the influence of cash flow, managerial ownership and growth opportunity on accounting conservatism. This research was conducted by taking a sample of financial sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The type of data used in this research is secondary data in the form of financial reports that have been audited and published on the Indonesia Stock Exchange (BEI) from 2018-2023. The samples were collected using a purposive sampling method with the number of companies sampled being 11 companies with a research period of 6 years, thus obtaining 66 data. The results of this research show that: (1) Cash Flow, Managerial Ownership and Growth Opportunity have an effect on Accounting Conservatism, (2) Cash Flow has an effect on Accounting Conservatism, (3) Managerial Ownership has an effect on Accounting Conservatism, (4) Growth Opportunity has an effect on Conservatism Accountancy.

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