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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 22 Documents
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Search results for , issue "Vol. 2 No. 1 (2025): Juli - September" : 22 Documents clear
Analisis Kinerja Keuangan Pada Perusahaan Fintech Lending Berizin Otoritas Jasa Keuangan Mariani Br Berutu; Abrar Amri; Rimal Mahdani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) as a measure of financial performance in licensed Fintech Lending companies registered with the Financial Services Authority (OJK) for the period 2021–2023. The rapid growth of the fintech industry, particularly peer-to-peer (P2P) lending services, highlights the need for evaluating financial performance through financial statement analysis. This research adopts a quantitative approach using multiple linear regression on 38 financial reports published by OJK. The results indicate that, partially, CAR and NIM have a significant influence on ROA, while LDR does not. Simultaneously, the three independent variables CAR, LDR, and NIM have a significant effect on the financial performance of Fintech Lending Financial Services Authority (OJK) for the period 2021–2023.
Pengaruh Auditor Switching, Kompleksitas Operasi Perusahaan, Dan Audit Complexity Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar I Bursa Efek Indonesia Periode 2019-2023) Naungan Sihombing; Nofryanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of auditor switching, company operational complexity, and audit complexity on audit report lag in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. This study uses a quantitative method with a multiple linear regression approach. The research sample was selected using purposive sampling techniques, resulting in 47 companies that met the criteria during the observation period, with a total of 235 observational data points. The data used were secondary data in the form of annual financial statements published by the companies. The research results show that partially, (1) Auditor Switching does not affect Audit Report Lag. (2) Company Operational Complexity has a positive and significant effect on Audit Report Lag. (3) Audit Complexity does not significantly affect Audit Report Lag. These findings indicate that the more complex a company's operations, the longer it takes for the auditor to complete the financial statement audit process.
Pengaruh Financial Stability, External Pressure, dan Rationalization Terhadap Financial Statement Fraud Ikram Muhammad Faris; Satiman
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to determine the effect of financial stability, external pressure, and rationalization on financial statement fraud (Empirical Study of Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period) both partially and simultaneously. This type of research is quantitative. The sample in this study was obtained using purposive sampling technique, so that 14 samples were obtained with the 2019-2023 research period. The data used in this study were obtained from financial statements. The tests used in this study are descriptive statistikal tests, selection of panel data regression estimation models, classical assumption tests, and hypothesis testing. The results of this study indicate that based on partial tests external pressure, and rationalization have an effect on financial statement fraud, but financial stability has no effect on financial statement fraud. Based on simultaneous tests, financial stability, external pressure, and rationalization have an effect on financial statement fraud.
Pengaruh Komisaris Independen, Kepemilikan Manajerial Dan Audit Tenure Terhadap Integritas Laporan Keuangan Muhamad Rifa’i; Hari Stiawan
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Penelitian ini dilakukan untuk menganalisis Pengaruh Komisaris Independen, Kepemilikan Manajerial dan Audit Tenure Terhadap Integritas Laporan Keuangan. Penelitian dilakukan pada perusahaan sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodologi yang digunakan adalah regresi data panel. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 14 perusahaan yang dijadikan sampel penelitian dan periode yang diteliti adalah 5 tahun yaitu dari tahun 2019 sampai tahun 2023 sehingga terdapat 70 sampel. Data yang digunakan diambil dari annual report yang telah diaudit dan laporan tahunan yang diterbitkan oleh masing-masing perusahaan yang diteliti. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 12. Hasil penelitian menunjukan bahwa secara parsial Komisaris Independen berpengaruh terhadap Integritas Laporan Keuangan, Kepemilikan Manajerial tidak berpengaruh terhadap Integritas Laporan Keuangan, Audit Tenure tidak berpengaruh terhadap Integritas Laporan Keuangan. Secara simultan Komisaris Independen, Kepemilikan Manajerial dan Audit Tenure berpengaruh terhadap Integritas Laporan Keuangan.halaman.
Pengaruh External Pressure, Financial Target, And Financial Stability Pada Kecurangan Laporan Keuangan Indah Septiani; Satiman
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the effect of external pressure, financial targets, and financial stability on financial statement fraud (an empirical study of healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period) both simultaneously and partially. This type of research is quantitative. The population in this study was 37 companies, the sample in this study was obtained using a purposive sampling technique, resulting in 8 samples for the 2019-2023 period. The data used in this study were obtained from financial statements. The tests used in this study were descriptive statistical tests, panel data regression estimation model selection, classical assumption tests, and hypothesis tests. To answer the research problem, the data were analyzed using Eviews 12. The results of this study are based on simultaneous tests of external pressure, financial targets, and financial stability that influence financial statement fraud, while partial tests of external pressure and financial targets do not influence financial statement fraud, but financial stability does influence financial statement fraud.
Pengaruh Ukuran Perusahaan, Audit Lag dan Financial Distress Terhadap Opini Audit Going Concern Shelly Gandini Febrianti; Fina Fitriyana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine and analyze the influence of Firm Size, Audit Lag, and Financial Distress on Going Concern Audit Opinions of companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. This research is a quantitative associative study. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling technique used is purposive sampling, resulting in 51 companies selected from a total population of 255. The data used in this study are logistic data obtained from secondary sources through documentation and literature review methods. The data analysis methods include descriptive analysis and logistic regression using Eviews 12. The results of the study show that, simultaneously, Firm Size, Audit Lag, and Financial Distress have a significant effect on Going Concern Audit Opinions. Partially, Firm Size has no significant effect, Audit Lag has a effect, and Financial Distress has a negative effect on Going Concern Audit Opinions during the 2019–2023 period.
Pengaruh Intensitas Modal dan Pertumbuhan Penjualan Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Pemoderasi Bunga Safitri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the partial and simultaneous effects of Capital Intensity and Sales Growth on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX). This quantitative research utilizes secondary data from annual financial statements and annual reports of energy sector companies during 2019–2023. The population consists of 90 companies listed on the IDX in the specified period. Using purposive sampling, a sample of 16 companies was selected. Hypotheses were tested using multiple linear regression analysis assisted by Eviews version 12. The results indicate that Capital Intensity and Sales Growth simultaneously influence Tax Avoidance. However, Capital Intensity does not have a significant effect on Tax Avoidance, whereas Sales Growth has a significant positive effect. Furthermore, Institutional Ownership does not moderate the relationship between Capital Intensity and Tax Avoidance, but it does moderate the relationship between Sales Growth and Tax Avoidance.
Pengaruh Corporate Governance, Ukuran Perusahaan, Dan Thin Capitalization Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energy yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023) Syifa Aulia Asykuri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect Independent Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, Company Size, and Thin Capitalisation on Tax Avoidance. This research includes quantitative research using secondary data obtained from the annual reports of Energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research method used purposive sampling, and from this method obtained data as many as 10 companies or as much as 50 observation data. The data analysis technique used is panel data regression analysis by selecting regre ssion models, model testing, classical assumption tests and hypothesis analysis using the eviews 10 data processing program. The results showed that partially independent commissioners, audit committees, managerial ownership, institutional ownership, and thin capitalisation had no effect on tax avoidance. While company size has a significant effect on tax avoidance. The results of the study simultaneously show that the variables of independent commissioners, audit committees, managerial ownership, institutional ownership, company size, and Thin Capitalization have an effect on tax avoidance.
Pengaruh Audit lag, Audit Tenure, Financial Distress, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Dhika Arief Kusuma; Andri Syahputra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze and test the influence of audit lag, audit tenure, financial distress, and company size on audit opinion going concern. The type in this study is quantitative. The population of this study was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The type of data used is secondary data. The sampling technique was carried out using the purposive sampling technique. The total population in the study was 82 companies and the sample obtained was 57 companies. The research data analysis technique used in this study is logistic regression using the Eviews 12 application. The results of this study show that simultaneously audit lag, audit tenure, financial distress and company size affect the opinion of audit going concern. The results of the study partially audit lag (X1) affect the opinion of the audit going concern. Audit tenure (X2) has no effect on the audit opinion going concern. Financial distress (X3) affects the audit opinion going concern. Company Size (X4) affects the audit opinion going concern.
Pengaruh Self Assesment System, Tarif Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Tax Evasion” (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Tigaraksa Kabupaten Tangerang) Nurlistiani, Aan; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine whether there is an influence between the selfassessment system, tax rates, and modernization of the tax administration system on tax evesion among individual taxpayers registered at the Tigaraksa Partama Tax Service Office. The population in this study is individual taxpayers registered at the Tigaraksa Pratama Tax Service Office. The sample used in the study was obtained from calculations using the Slovin formula where from a population of 736,107, 100 research data samples were obtained. The data used in this study is primary data by distributing questionnaires to taxpayers. The results of this study obtained simultaneously Self-assessment system, tax rates, and modernization of the tax administration system affect tax evasion. Tax rates and modernization of the tax administration system partially affect tax evasion. Meanwhile, the Selfassessment system does not affect tax evasion.

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