cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novira Sartika
Contact Email
novirasartika@polbeng.ac.id
Phone
+6281387321255
Journal Mail Official
iakp@polbeng.ac.id
Editorial Address
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711
Location
Kab. bengkalis,
Riau
INDONESIA
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan merupakan Jurnal ilmiah Nasional yang mengeksplorasi disiplin ilmu bidang Akuntansi, Keuangan, Perpajakan, dan Audit. Publikasi dapat berupa artikel, penelitian, review dan kajian ilmiah. Adapun bidang ilmu terkait meliputi: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika profesi IAKP merupakan jurnal berakses terbuka. Pembaca dapat membaca, mengunduh, menyalin, mendistribusikan, mencetak, mencari, atau menautkan ke teks lengkap dari artikel ini tanpa biaya apa pun. Semua makalah yang dikirimkan adalah peer review sebelum diterima untuk publikasi. Para penulis yang ingin mengirimkan naskah ke Jurnal IAKP harus mengikuti norma-norma yang dijelaskan dalam pedoman.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
 1   2   3   4 
Corporate Social Responsibility Sebagai Mediasi Pengaruh Environmental Performance  Dan Implementasi Green accounting Terhadap Sustainable Development Zanra, Sri; Zubir
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.328

Abstract

This study aims to examine the effect of Environmental Performance and Green accounting implementation on Sustainable development with Corporate social responsibility as a moderating variable. The population of this study is public manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the basic industry and chemical sub-sectors in the period 2021-2023.The sample of this study was selected using the purposive sampling method. Data were collected through the official website of the Indonesia Stock Exchange and other related sources, and by studying literature relevant to the research topic, both in print and electronic media. Data analysis was carried out using the Partial Least Square (PLS) technique. The results of the study revealed that the implementation of Green accounting and Environmental Performance have an positif  effect on Sustainable Development. In addition, Corporate social responsibility has been proven to moderate the relationship between the implementation of Green accounting and Environmental Performance with Sustainable Development. The research results can provide guidance for companies in formulating effective CSR strategies, which not only improve reputation but also support environmental performance and Green accounting.
Pengaruh Pertumbuhan Perusahaan, Komite Audit, dan Kepemilikan Manajerial Terhadap Kualitas Laba Ardhea Pramitha Cahyani; Romadhon, Fitri; Alfiana Fitri
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.349

Abstract

The objective of this study is to examine the influence of company growth, audit committee composition, and managerial ownership on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period spanning 2020 to 2022. The purposive sampling method was employed to identify a sample of 30 companies, resulting in 90 observations. The data were obtained from financial reports published on the official IDX website. The data analysis was performed using multiple linear regression with SPSS software. The results demonstrated that company growth has a significant negative effect on earnings quality. However, the audit committee and managerial ownership were found to have no significant effect on earnings quality. This study provides empirical evidence that company growth can reduce earnings quality, while the effectiveness of the audit committee and managerial ownership require further investigation.
Determinan Tax Morale Pada Wajib Pajak Orang Pribadi Non Karyawan(Studi Empiris Pada Wajib Pajak Orang Pribadi Non Karyawan Yang Terdaftar Di Kantor Pelayanan Pajak Tampan Kota Pekanbaru) Hariko Wayra; Dwi Fionasari
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.361

Abstract

The purpose of this study is to analyze the determinants of tax morale in non-employee individual taxpayers using the Theory of Planned Behavior approach with a focus on factors that are predicted to be the main constituents of tax compliance. This study is a quantitative study with a population of 117,310 non-employee individual taxpayers registered at the Pekanbaru Tampan Pratama Tax Office and this study was conducted in December 2024 involving 100 respondents as a sample. The analysis technique used is random sampling and multiple linear regression analysis. The results of this study indicate that the variables Trust In The Government (X1), Personal Interest (X2) and Perception Of Justice (X3) have a significant effect on Tax Morale (Y). The results of this study are expected to provide benefits for policy makers and tax authorities in improving the tax morale of non-employee taxpayers because non-employee taxpayers have a greater tax reporting, so this study helps to understand the factors that influence their tax morale more specifically.
CEO Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Independen Sebagai Variabel Moderasi(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Nurul Azkiah; Alfiati Silfi; Rezi Abdurrahman
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.371

Abstract

The purpose of this study to examine the effect of CEO tenure on earnings management with female on boards and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Earnings management is measured using discretionary accruals, calculated using the Modified Jones Model, which reflects the degree of earnings manipulation. CEO tenure is measured by the number of years the CEO has served in the company. Female on boards is measured by the percentage of female members on the board of directors, and independent commissioners are measured by the percentage of independent commissioners on the board. The sample consists of 131 manufacturing companies selected using purposive sampling, resulting in 655 data points over five years. Data analysis was conducted using WarpPLS 8.0. The results show that CEO tenure has a significant negative effect on earnings management. Female on boards positively moderates this relationship, while independent commissioners do not. Control variables, such as profitability and leverage, significantly affect earnings management. However, company size and the number of board members do not have a significant effect.
Tax Avoidance dan Faktor yang Mempengaruhinya Pratami, Yolanda; Maharani, Nisa
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.390

Abstract

This research aims to test and analyze the influence of capital intensity, sales growth and institutional ownership variables on tax avoidance in coal mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study was 34 coal mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The research sample was selected using a purposive sampling technique to obtain 13 companies that met the criteria during the research time period. Data analysis uses multiple linear regression analysis techniques. Based on the results of tests that have been carried out, it shows that partially the capital intensity variable has a significant negative effect on tax avoidance, sales growth has a significant negative effect on tax avoidance and institutional ownership has a significant negative effect on tax avoidance. Simultaneously, the variables capital intensity, sales growth and institutional ownership have a significant effect on tax avoidance.
Pengaruh Environmental, Social, Dan Governance (ESG) Dan Leverage Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Sektor Consumer Non Cyclicals Fajriani Rahma Fitri; Berta Agus Petra; Putri Intan Permata Sari; Rindy Citra Dewi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.393

Abstract

This research aims to determine the effect of environmental, social, and governance (ESG) and leverage on financial performance with firm size as a moderating variable in the consumer non-cyclical sectors listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative research method with a population of 33 companies out of 129 companies for the 2019-2023 period. The sampling method uses purposive sampling with criteria that have been determined by the researcher. This study uses secondary data. The data analysis method uses panel data regression analysis using Eviews 12 software.The results of the study show that environmental, social, and governance (ESG) and leverage have no effect on financial performance. Firm size as a moderating variable is unable to moderate environmental, social, and governance (ESG) on financial performance. However, firm size is able to moderate leverage on financial performance.
Kinerja Keuangan Melalui Nilai Perusahaan Sebagai Variabel Moderasi: Environmental, Social, dan Governance (ESG) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Amelia Rizanti; Vivi Nila Sari; Putri Intan Permata Sari
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.394

Abstract

This research aims to determine the influence of environment, social and governance on financial performance with company value as a moderating variable. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. The sampling technique used was purposive sampling and 17 companies were obtained as observations totaling 85 times. The analysis method used is moderated regression. Based on the simultaneous test results, the environment, social and governance do not have a significant effect on financial performance, whereas with the moderating variable, the results of the simultaneous test show that the environmental, social and governance have a significant effect on financial performance with company value as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023.
Return on Asset, Capital Intensity, Firm Size, dan Pengaruhnya Terhadap Agresivitas Pajak Pada Sektor Basic Materials Periode 2019-2023 Nurmaulidya, Anisa; Nanu Hasanuh
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.417

Abstract

The existence of taxes in Indonesia has a significant impact on the economy because it is the largest contributor to the gonverment budget. However, in reality, there is still a lot of tax avoidance that has the potential to harm the country. As reported by News DTTC regarding a loss of IDR 65T due to tax avoidance and reported by Kompas regarding the decline in the sector's contribution to tax revenue. Therefore, this article aims to analyze the effect of return on assets, capital intensity, firm size on tax aggressiveness represented by the effective tax rate. The study was conducted in the basic materials sector listed on the Indonesian Stock Exchange and classified as an LQ45 company during the 2019--2023 period. From 96 populations, 6 company samples were obtained. The data was processed with SPSS version 26. Using the classical assumption test consisting of normality, multicollinearity, autocorrelation, and heteroscedasticity tests, as well as multiple linear regression to test the hypothesis. The results show that return on assets has a significant effect on the effective tax rate, while capital intensity and Firm Size have no effect on it. The results of ANOVA test indicate that regression model is significant, which means ROA, CI, and LnA collectively influence ETR.
Evaluasi Penerapan Whistleblowing System (Wise) Dalam Mencegah Kecurangan (Studi Kasus Pada Kantor Wilayah DJPB Provinsi Jawa Barat) Sulaeman, Iman; Yusi Sari , Prima
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.426

Abstract

This study aims to determine and analyze the application of the Whistleblowing System (WISE) in preventing fraud at the Regional Office of the Directorate General of Treasury of West Java Province based on indicators published by the National Committee on Governance Policy (KNKG) in its book entitled Guidelines for Whistleblowing System (WBS). Whistleblowing System is information submitted by whistleblowers regarding actions that are thought to be, are, or have committed violations by employees. The object of this research is the Regional Office of DJPb West Java Province. This research used a descriptive qualitative approach with data collection methods of interviews, observation, documentation, and literature study. The resource persons in this research consisted of 15 (fifteen) resource persons who came from internal and external of the Regional Office of DJPb of West Java Province. This research was conducted from October 2024 to January 2025. The data analysis technique used in this research is based on the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing. The credibility test used in this research is source triangulation. The results of this study indicate that the implementation of the Whistleblowing System at the Regional Office of DJPb West Java Province is well implemented with 87.5% fulfilling the elements in the Whistleblowing System Guidelines - SPP (Whistleblowing System).
Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Melakukan Pembayaran Pajak Bumi dan Bangunan Perdesaan (Studi Wajib Pajak PBB-P2 di Kabupaten Kutai Kartanegara) M. Hayyun Alfarezi; Muhammad Iqbal
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.441

Abstract

This study aims to examine and analyze the factors that influence taxpayer compliance in paying rural and urban land and building taxes in Kutai Kartanegara Regency. This study uses quantitative methods and primary data in the form of questionnaires with Likert scale measurements. The results showed that tax knowledge has no significant effect on compliance of land and building taxpayers, with a p-value of 0.309 (more than 0.05) and a t-statistic of 0.499 (less than 1.66), so H1 is not proven. Tax sanctions have a positive and significant effect on land and building taxpayer compliance, with a p-value of 0.024 (less than 0.05) and a t-statistic of 1.980 (more than 1.66), so H2 is proven. Taxpayer awareness has a positive and significant effect on land and building taxpayer compliance, with a p-value of 0.000 (less than 0.05) and a t-statistic of 3.377 (more than 1.66), so H3 is proven.

Page 2 of 4 | Total Record : 35

 1   2   3   4 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2025): Desember Vol. 6 No. 1 (2025): Juni Vol. 5 No. 2 (2024): Desember