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AKRUAL : Jurnal Akuntansi dan Keuangan`
Published by Universitas Islam As-Syafi'iyah
ISSN : -     EISSN : 2746444X     DOI : https://doi.org/10.34005/akrual
Core Subject : Economy,
Economics, Econometrics & Finance
An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the results of research on business. AKRUAL : Jurnal Akuntansi dan Keuangan invites manuscripts in the areas: Finance, Public sector accounting, Taxation, Financial Accounting and Stock Market, Management accounting, Auditing, Accounting information systems, Shariah Accounting,
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 106 Documents
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Pengaruh Pertumbuhan Laba, Investment Opportunity Set dan Ukuran Perusahaan terhadap Kualitas Laba Muhammad Yusuf; Dimas Wicaksono; Epy Nuryanti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1734

Abstract

The purpose of this study was to obtain empirical evidence regarding the problem under study, namely "The Effect of Profit Growth, Investment Opportunity Set and Company Size on Earning Quality in Food and Beverage Sector Companies listed on the IDX for the 2016-2019 period". The number of companies that were sampled in this study were 12 companies. Determination of the sample in this study using purposive sampling technique. Testing the hypothesis in this study using the Panel Data analysis method using the E-VIEWS 10 program. The results showed that:(1) Profit Growth had no effect on Earnings Quality, (2) Investment Opportunity Set had no significant effect on Earnings Quality, (3) and Firm Size had no effect on Earnings Quality.
Pengaruh Penerapan Sistem Informasi Akuntansi, dan Pemahaman Akuntansi Berbasis Sak-Etap terhadap Kualitas Laporan Keuangan Median Wilestari; Dita Safitri
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1735

Abstract

This study aims to determine the effect of implementing accounting information systems, and understanding accounting based on SAK-ETAP on the quality of financial reports in the study of savings and loan cooperatives in South Bekasi. The sampling technique in this study was purposive sampling. The sample used in this study were employees of savings and loan cooperatives in 17 cooperatives in South Bekasi with a total of 51 respondents. The data obtained were analyzed using the PLS (Partial Least Square) analysis technique through the SmartPLS 0.3 software. The results of the study show: (1) The application of accounting information systems has a positive and significant effect on the quality of financial reports, (2) the understanding of accounting based on SAK-ETAP has a positive and significant effect on the quality of financial reports.
Pengaruh Kinerja Keuangan terhadap Pertumbuhan Penjualan Perusahaan Otomotif pada Masa Pandemi dengan Ukuran Perusahaan sebagai Variabel Moderasi Elan Kurniawan; Dio Satria BS
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1736

Abstract

This study aims to determine the effect of financial performance on sales growth with company size as a moderating variable for automotive companies during the pandemic period on the Stock Exchange for the period 2016 to 2020. Based on the purposive sampling method, there were 12 companies that met the criteria. The results showed that: activity had a significant negative effect on sales growth, profitability had a significant positive effect on sales growth, liquidity had an insignificant positive effect on sales growth, activity moderated by firm size strengthened significant positive effect on sales growth, profitability moderated by firm size weakened no significant negative effect on sales growth and liquidity moderated by firm size weakens no significant negative effect on sales growth
Faktor yang Mempengaruhi Agresivitas Pajak pada Perusahaan Manufaktur Periode 2015-2020 Rianto Rianto; Adang Sunandar
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1737

Abstract

The purpose of this study is to analyze whether inventory intensity, sales growth, earnings management, and profitability have an effect on tax aggressiveness. In this study, tax aggressiveness is proxied by the Cash Effective Tax Rate (CETR). The data is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sampling technique used was purposive sampling. Based on the results of the tests conducted in this study, it was found that the inventory intensity variable had a negative and significant effect on tax aggressiveness. Sales growth variable has a positive and significant effect on tax aggressiveness. Earnings management variable has a positive but not significant effect on tax aggressiveness. Meanwhile, profitability has a positive and significant effect on tax aggressiveness.
Pengaruh Persepsi Wajib Pajak atas Penerapan Pp No. 23 Th.2018, Pemahaman Perpajakan dan Sistem Administrasi Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Kasus Sektor Umkm pada Kpp Pratama Jakarta Jatinegara Periode 2021) Efrinal Efrinal; Putri Fitrilia Ariyanti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1738

Abstract

This study aims to determine the effect of Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems on Taxpayer Compliance of Micro, Small, and Medium Business Enterprises Sector. The independent variables of this research are Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems. The dependent variable of this research is the Compliance of Taxpayers of Micro, Small and Medium Business Enterprises Sector. Data collection techniques in this study were in the form of questionnaires (Survey on the taxpayer in Tax Office (KPP) Pratama Jakarta Jatinegara) and surrounding areas were obtained from 100 respondents listed as individual taxpayer or respondents via google form. This research method uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 3.0 software to analyze the data. The results of this study indicate that the Taxpayer's Perception of the Implementation of Government Regulation Number 23 of 2018 has a positive and significant effect on Taxpayer Compliance, Tax Understanding has a positive effect on Taxpayer Compliance and the Tax Modernization Administration System has a positive and significant impact on Taxpayer Compliance of Micro, Small and Medium Business Enterprises Sector.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Penerapan E-Filing terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Juardi Juardi; Mjutiara Husnul Hatimah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1739

Abstract

This study aims to find out the factors that affect the level of taxpayer compliance for private taxpayers. The population of this study includes Private Taxpayers who are in KPP Pratama Pondok Gede. The independent variables of this study are Taxpayer Awareness, Quality of Service and Application of E-Filing. The dependent variable of the study is the Personal Taxpayer Compliance Rate. This research method uses Structural Equation Modelling (SEM) with partial least square (PLS) approach and uses SmartPLS 3.0 software to analyze data. The results of this study showed that Taxpayer Awareness had no significant effect on the Level of Compliance of Personal Taxpayers, Quality of Service had a positive and significant effect on the Level of Compliance of Private Taxpayers and the Application of E-Filing had a positive and significant effect on Personal Taxpayer Compliance.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN Widyaningsih Azizah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2021

Abstract

This study aims to empirically examine the effect of firm size, leverage, managerial ownership, and institutional ownership to the integrity of financial statements on manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange during 2018-2019. The data used is secondary data. The sample used in this study were 19 manufacturing companies in the basic and chemical industrial sectors. Samples were obtained using purposive sampling method. This research was conducted using multiple linear regression analysis with Eviews10 application software. The results show that firm size, leverage, managerial ownership, and institutional ownership affect the integrity of financial statements on manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange.
ANALISA LAPORAN KEUANGAN PT. WIJAYA KARYA (PERSERO) TBK PADA TAHUN 2020 Novita Nur Rahmawati; Muhani -
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2022

Abstract

Purpose Financial reports are needed by those who invest their capital so that they need information about the smooth activities and profitability of the company in detail and transparently on potential dividends, because with this information, shareholders can decide to retain their shares. On November 25, 2016, all of the Company's shares issued through a limited public offering totaling 2,820,726,372 shares were listed on the Indonesia Stock Exchange (IDX). Financial statement analysis is one of the indicators for assessing and knowing the company's performance and maximizing the upcoming work period. Apart from being an indicator.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Median Wilestari; Diana Bilah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2023

Abstract

This study aims to determine the effect of variable Leverage, Corporate Size and Corporate Social Responsibility against Tax Aggressiveness sector listed in BEI 2016-2020 period. Th population in this study is mining companies listed in BEI 2016-2020 period totaling 18 companies. The sampling technique used was purposive sampling. Technical analysis of the data used is the logistic regression analysis with the help of SPSS 25 for windows. The results showed that leverage had a negative effect on tax aggressiveness, Corporate Size had a positive effect on tax aggressiveness and Corporate social responsibility had a positive effect on tax aggressiveness.
REPUTASI UNDERWRITER, PRESENTASE SAHAM YANG DI TAWARKAN DAN PROFITABILITAS TERHADAP UNDERPRICING PADA SAAT INITIAL PUBLIC OFFERING Elan Kurniawan; Putri Novianti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2024

Abstract

This study aims to determine the effect of underwriter reputation, percentage of shares offered, profitability on underpricing. The population in this study are companies that conduct initial public offerings and experience underpricing on the Indonesian stock exchange for the 2018-2020 period. The samples in this study were taken using a purposive sampling method with certain criteria. Based on the criteria that have been set, the sample used is a sample of 140 companies. The analytical method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing using an analytical tool in the form of SPSS. The results of this study indicate that: underwriter reputation has a negative effect on underpricing, the percentage of shares offered has a positive effect on underpricing, profitability has a positive effect on underpricing.

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