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Summa : Journal of Accounting and Tax
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30314216     DOI : https://doi.org/10.61978/summa
Core Subject : Economy,
Economics, Econometrics & Finance
Summa: Journal of Accounting and Tax with ISSN Number 3031-4216 (Online) published by Indonesian Scientific Publication, is a leading peer-reviewed, open-access scientific journal dedicated to publishing high-quality research, analytical papers, and case studies in the fields of accounting and taxation. Since its establishment, Summa has been committed to advancing both theoretical understanding and practical applications of accounting and taxation in the ever-evolving business landscape.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): October 2023" : 5 Documents clear
The Effect Of Financial Distress And Liquidity On Audit Report Lag Suherni; Juardi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.16

Abstract

This study aims to determine the effect of Financial Distress and Liquidity on Audit Report Lag. The sample used in this study is the Property and Real Estate that is listed on the Indonesia Stock Exchange (IDX) and published Financial Statements successively in the 2019-2021 period with 46 sample companies. The independent variables of this research are Financial Distress measured by the Z Score (Dummy) and Liquidity measured by the Current Ratio. The dependent variable of this study is the Audit Report Lag as measured by Dummy. Samples were taken using a purposive sampling method with certain criteria, during the research period. The analytical method used is Logistic Regression which is called Report Lag. processed using SPSS 22. The results of this study indicate that Financial Distress does not affect Audit Report Lag while Liquidity has a negative and significant effect on Audit Report Lag.
The Influence of Profitability, Company Size, and Profit Persistence on Earning Response Coefficient Aisyah, Siti; Juardi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.17

Abstract

This study aims to determine the effect of Profitability, Firm Size, and Earnings Persistence on the Earning Response Coefficient. The sample used in this study is the consumer goods sector companies listed on the Indonesia Stock Exchange from 2017- 2021, with a total sample of 16 companies that meet the sample criteria determined through the purposive sampling method. The independent variables of this study are profitability as proxied by the ratio of Return on Assers, firm size as measured by Natural Logarithms, and earnings persistence as measured by using the regression coefficient between earnings in the current period and earnings in the period that has passed. The dependent variable of this study is the Earning Response Coefficient as measured by Abnormal Return and several other stages. The results showed that : (1) Profitability has no significant positive effect on earning response coefficient, (2) the size of the company has a negative and significant effect on earning response coefficient, (3) Earnings persistence has a negative and significant effect on earning response coefficient.
The Influence Of Institutional Ownership, Managerial Ownership, And Company Size On The Integrity Of Financial Reports Santika, Sindi; Kurniawan, Elan
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.38

Abstract

This study aims to determine the effect of Financial Statement Integrity on Institutional Ownership, Managerial Ownership, and Company Size in Mining Sector Companies Listed on the IDX for the 2018-2021 Period. The population of this study includes all mining companies listed on the IDX for the 2018-2021 period. The sample was taken using the purposive sampling method. The independent variable in this study is Institutional Ownership which is measured by dividing the number of shares owned by the institution by the number of shares outstanding, Managerial ownership is measured by dividing the number of shares owned by Management by the number of shares outstanding, and Size The company is measured by multiplying Ln by the number of assets. The dependent variable in this study is the Integrity of Financial Statements as measured by the Accounting Conservatism method. The results of this study indicate that: (1) Institutional Ownership has a negative effect on the Integrity of Financial Statements. (2) Managerial ownership has no effect on the Integrity of Financial Statements. (3) Company size has a positive effect on the integrity of financial statements.
Restaurant Tax Revenue in Enhancing Local Revenue in the City of Ambon Sakir, Ahmad Rosandi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.85

Abstract

Ambon City Regulation Law No. 2 of 2011, in CHAPTER 1 Article 1 paragraph 12, clarifies that restaurant tax pertains to the services provided by restaurants. Additionally, in Article 1 paragraph 13, it defines a restaurant as an establishment offering food and/or beverages, encompassing cafeterias, stalls, bars, and similar entities, including food/catering services. Sections 12 and 13 specify that the restaurant tax is calculated based on the payment received or due to the restaurant (Article 12), and the tax rate is set at 10% (Article 13). The restaurant tax significantly contributes to the growth of local own-source revenue in Ambon City, as evidenced by research data showing a consistent annual increase. However, there remains a need for governmental (tax officer) evaluation to enhance public awareness (taxpayers), particularly concerning restaurant taxes, ensuring sustained and escalating local own-source revenue through this tax
Analysis of the Effect of Liquidity, Inventory Variability on Profit Before Tax for FIFO & Average Inventory Accounting Methods Maulida, Aufa Fahmadia Jihan; Kurniawan, Elan
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.86

Abstract

This study aims to determine the effect of liquidity inventory variability on profit before tax for the Fifo and average inventory method. The sample used in this study is a pharmaceutical company listed on the Indonesia Stock Exchange during the research period 2016-2020, which presents reports of financial statements that have been audited successively, with eight companies as research samples using the purposive sampling method. The results of research with discriminant analysis Liquidity have a significant effect on Profit Before Tax for the FIFO Inventory Method, and the average discriminant analysis of Inventory Variability has a substantial effect on Profit Before Tax for the FIFO Inventory Method and the average in the Pharmaceutical sector listed on the Indonesia Stock Exchange for the period 2016 -2020.

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