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INDONESIA
Jurnal Kendali Akuntansi
Published by International Forum of Researchers and Lecturers
ISSN : 29864399     EISSN : 29863244     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Kendali Akuntansi, adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli dan Oktober. Berikut adalah ruang lingkup Jurnal Akuntan Publik Yaitu: 1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 233 Documents
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Pengaruh Opini Audit dan Audit Delay terhadap Harga Saham dengan Ukuran Kantor Akuntan Publik sebagai Variabel Moderasi Putrima Silviana Pakpahan; Zulfa Rosharlianti
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.6906

Abstract

This study aims to determine the effect of audit opinion and audit Delay on stock prices, with public accounting firm size serving as a moderating variable. The study utilizes a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. Secondary data obtained from financial statements and annual reports were used. A purposive sampling technique was employed; out of 132 non-cyclical consumer sector companies, a sample of 83 companies was selected over a five-year period, resulting in 415 data observations. Panel data regression analysis using the fixed-effect model was conducted, with data processing performed using Eviews 12 software. The results indicate that audit opinion and audit Delay simultaneously influence stock prices. Individually, audit opinion affects stock prices, whereas audit Delay does not. The analysis involving the moderating variable demonstrates that the size of the public accounting firm moderates the impact of audit opinion and audit Delay on stock prices.
Optimalisasi Penerimaan Pajak Restoran melalui Penagihan Aktif dan Pemanfaatan SIMPADA Bapenda Surabaya Desi Ika Pusvita Dewi; Indrawati Yuhertiana
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.6925

Abstract

The modernization of regional tax administration through the utilization of information technology has become an important effort to increase Regional Original Revenue (PAD). This study aims to analyze the implementation of the self-assessment system and the effectiveness of managing the Specific Goods and Services Tax (PBJT) on food and beverages in Surabaya City, as well as the role of the SIMPADA application in supporting regional tax supervision. This study employed a descriptive qualitative approach through case studies and literature reviews by utilizing operational data from the Regional Technical Implementation Units (UPTB) of the Surabaya Regional Revenue Agency (Bapenda). The results indicate that the management of restaurant PBJT has been relatively effective. The implementation of SIMPADA has improved the effectiveness of tax administration and supervision through an integrated system that minimizes data input errors. However, several obstacles remain, including taxpayers’ dishonesty in reporting business turnover, limited technological literacy among taxpayers, banking transaction errors, and outdated tax receivable data. Active collection strategies are implemented through door-to-door approaches, field inspections, and the installation of electronic transaction recording devices.
Pengaruh Penggunaan Aplikasi Keuangan Digital dan Literasi Keuangan Digital terhadap Perilaku Pengelolaan Keuangan Pribadi pada Mahasiswa di Era Digital Nabilla Nabilla; Koko Bustami; Ivvon Septina Bella
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.6962

Abstract

This study aims to analyze the effect of digital financial application usage and digital financial literacy on personal financial management behavior among university students in the digital era. The development of digital technology provides students with convenience in carrying out various financial activities, such as payment transactions, fund transfers, saving, and the use of various digital financial services. However, this convenience needs to be accompanied by the ability to manage finances wisely in order to avoid consumptive behavior and unplanned expenditures. This study uses a quantitative approach with a sample of 100 respondents. The sampling technique used was non-probability sampling with purposive sampling. The data were collected through questionnaires distributed to university students who met the research criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS, including validity tests, reliability tests, classical assumption tests, t-test, F-test, and coefficient of determination. The results show that digital financial application usage and digital financial literacy simultaneously have a significant effect on students' personal financial management behavior, with an F-value of 6.636 and a significance level of 0.002. Partially, digital financial application usage does not have a significant effect on students' personal financial management behavior, with a t-value of 1.850 and a significance level of 0.067. Similarly, digital financial literacy does not have a significant effect on students' personal financial management behavior, with a t-value of 1.681 and a significance level of 0.096.

Page 24 of 24 | Total Record : 233

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