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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : https://doi.org/10.35137/jabk.v12i3.580
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis dibidang Akuntansi keuangan, investasi, pasar modal, perpajakan, auditing, akuntansi manajemen, system informasi akuntansi, dan topik-topik lainnya yang terkait dengan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 260 Documents
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ROA, DER, DAN UKURAN PERUSAHAAN PADA AUDIT DELAY Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

The purpose of this study aims to analyze and examine the effect of return on asset, debt to equity ratio, and company size on audit delay in the manufacturing companies of properties and real estate that listed on Indonesian Stock Exchange in 2019-2022, The research method used is quantitative research. The sample selection used purposive sampling method and obtained a sample 35 companies. The result show that return on asset and debt to equity ratio has a negative effect on Audit Delay, while firm size has no effect on audit delay in manufacturing companies of properties and real estate listed on Indonesian stock exchange in 2019-2022. It is hoped that further research can enrich research with other variables such as financial distress, audit tenure and management changes. Future researchers can also use different indicators for the audit delay variable by using dummy variable indicators
BREAK EVENT POINT PADA PENYUSUNAN ANGGARAN OPERASIONAL DI UNIVERSITAS XYZ Hesti Zia Amelia; Indra Cahya Kusuma
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This study aims to determine the components, calculations, and magnitude of the break event and shutdown point in preparing the budget at XYZ University. This research is a quantitative descriptive research method. Calculating the BEP in compiling a university's operating budget is very important so that it can be known how many students are accepted to reach the breakeven point (BEP).
DAMPAK APLIKASI PAJAK KENDARAAN DIGITAL NASIONAL SIGNAL DALAM MENINGKATKAN KEPATUHAN WP Kadek Wulandari Laksmi; Rommy Patrik Liyanto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

Motor Vehicle Tax (PKB) represents a form of local taxation. Since 2021, the government has introduced the Samsat Digital (SIGNAL) application, streamlining the fulfillment of tax obligations for taxpayers. The objective of this research is to assess the acceptability of this application among taxpayers in accordance with TAM (Technology Acceptance Model) theory, with the aim of enhancing taxpayer compliance. The methodology employed involves a descriptive statistical approach, focusing on the population of taxpayers in the city of Denpasar utilizing the SIGNAL application. The analysis utilizes multiple linear regression to evaluate the impact of variables such as convenience, benefit, and security on taxpayer compliance. The findings indicate that these variables have a statistically significant positive influence on taxpayer compliance. The implications of this research provide further understanding of the demographic characteristics of SIGNAL app users, which can form the basis of further marketing or development strategies in increasing technology acceptance among age groups.
DINAMIKA EARNINGS MANAGEMENT: IMPLIKASI DARI KUALITAS AUDIT, KOMITE AUDIT, DEWAN KOMISARIS, DAN KEPEMILIKAN INSTITUSIONAL Khairunisa Santoso; Barlia Annis Syahzuni
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This research aims to empirically examine the effect of audit quality, audit committee, board of commissioners, and institutional ownership on earnings management practices.. The research employs a quantitative method with a causality design, involving independent variables such as audit quality (Big Four or Non Big Four), audit committee (annual meeting frequency), board of commissioners (annual number of meetings), and institutional ownership (percentage of share ownership by institutions), with earnings management as the dependent variable. Earnings management is measured using Discretionary Accruals from the Modified Jones Model (1995). The study population includes 84 companies in the food and beverage subsector for the period 2019-2022, with a sample of 27 companies or 108 data points meeting the criteria. Statistical software analysis shows that earnings management is significantly influenced by audit quality, audit committee, board of commissioners, and institutional ownership in a simultaneous manner. Partially, only audit quality and board of commissioners significantly and negatively influence earnings management, while audit committee and institutional ownership do not have a significant impact. This research provides implications for companies to increase managerial supervision and transparency in financial reporting, as well as strengthen the role of the audit committee and board of commissioners to prevent earnings management.
KEPATUHAN PAJAK KENDARAAN BERMOTOR STUDI KOMPARASI SISTEM PAJAK MANUAL DAN DIGITAL Linta Alafta Hamdi; Pancawati Hardiningsih
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

Motor Vehicle Tax (MVT) receipts each year are followed by increased ownership of motor vehicles. The study aims to analyze and differentiate between two methods of manual and electronic tax payment, as well as the impact of the number of motor vehicles and unregistered vehicles. This method of research using quantitative samples purposive sampling obtained the number of samples of 36 data. This data source comes from secondary data, which is a summary of receipts of PKB (Motor Vehicle Tax) 2021-2023 received from the Samsat Office III Kota Semarang. According to the findings, the number of vehicles has a significant positive impact on the receipt of motor vehicle tax, vehicles that do not re-register have no significant impact on receiving motor vehicles tax, and there is a significant difference between manual and electronic tax payments on motor vehicle taxes. As for the advice related to this study, governments can provide a good understanding of the tax structures that are important for governments to manage and optimize income, encourage taxpayers to be more proactive, and provide advisory or training to the taxpayer on the urgency of payment of motor vehicle tax
ARUS KAS OPERASIONAL, TINGKAT HUTANG DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA Sri Supriyatna; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

Analyze the effect of operating cash flow on profit persistence, debt level on profit persistence and company size on profit persistence as well as the effect of operating cash flow, debt level and company size on profit persistence simultaneously. Measurement of profit persistence using accounting profit before tax and future comprehensive income, operating cash flow using the operating cash flow statement (AKO), debt level using debt to assets ratio (DAR) and company size using the natural logarithm (Ln) of total assets. The sampling technique uses the purposive sampling method by considering certain criteria with a sample of 85 data samples. The data used is secondary data. The data analysis method uses descriptive statistical analysis and multiple regression analysis, processed using SPSS version 25. The sample in the research was 85 samples from 17 food and beverage sub-sector companies on the Indonesia Stock Exchange. Based on the test results, the R square coefficient value of the independent variable was 0.304 or 30.4%.The results of the regression test show that operating cash flow variables have a significant influence on profit persistence, while debt levels and company size do not have a significant effect on profit persistence. The results of simultaneous statistical tests show that the variables of operating cash flow, debt level and company size together simultaneously have a significant influence on profit persistence.
HUMAN CAPITAL, STRUCTURAL CAPITAL, DAN CAPITAL EMPLOYED TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR: ANALISIS INTELLECTUAL CAPITAL DENGAN PENDEKATAN VALUE ADDED Erni Indriyana; Munawaroh
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This study aimed to assess the impact of Intellectual Capital, including Human Capital, Structural Capital, and Capital Employed on Financial Performance using a value-added approach. Purposive sampling was used to select 32 Manufacturing Companies in the Food and Beverage Subsector's Primary Consumer Sector, listed on the Indonesia Stock Exchange between 2019 and 2021. Regression tests demonstrated a significant and positive influence of Intellectual Capital and Structural Capital on Financial Performance, while other factors showed negative effects. The implications of this research are that investors hope that this Intellectual Capital factor becomes part of other factors that need to be considered before investing their funds.
KUALITAS PENGUNGKAPAN LAPORAN KEBERLANJUTAN BERDASARKAN POJK NO. 51/ POJK.03/ 2017: PT SURYAMAS DUTA MAKMUR TBK TAHUN 2021-2022 Sintong Mangandarmuda Harahap; Carmel Meiden
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This study aims to analyze the quality of disclosure of sustainability reports based on POJK No. 51 / POJK.03 / 2017 in terms of economic, environmental and social aspects. This type of research is qualitative research, descriptive method at PT Suryamas Duta Makmur Tbk in 2021 and 2022. The results of this study indicate that PT Suryamas Duta Makmur Tbk has implemented POJK No. 51 / POJK.03 / 2017 in preparing a sustainable report, although not all aspects of POJK No.51 / POJK.03 / 2017 are disclosed. The disclosure of sustainable reports in 2021 and 2022 regarding economic aspects is fully met with very good quality with a disclosure score of 100%. Disclosure of environmental aspects in 2021 and 2022 has contributed good quality with a disclosure score of 62.5%. Disclosure of social aspects in 2021 and 2022 has a very good quality contribution with a disclosure score of 87.5%.
EVALUASI EFEKTIVITAS PERAN JABATAN BARU FUNGSIONAL PENYULUH PAJAK Warsiana Yustianingsih Agustin; Siti Nuryanah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

The Indonesian tax system employs a self-assessment mechanism, granting taxpayers autonomy to calculate, pay, and disclose their tax obligations. However, this approach may cause opportunities for misuse, deviations, and tax smuggling, resulting in suboptimal taxpayer compliance. This research aims to analyze how counseling activities and the role of new functional position of tax advisor influence the individual taxpayers’ compliance behavior in reporting the Taxpayers’ Annual Tax Return, especially at KPP Pratama Jakarta Matraman. The study is a qualitative study based on Campbell's Effectiveness Theory (1989). Using triangulation data collected from document analysis, surveys and interviews, the findings show that the role of the new functional position of tax advisor is highly effective based on program success criteria, while target success rates are less effective. Overall, Reliable Instructor, Workload, Organizational Support, and Internal Control contribute to a moderate effective rating. Addressing target alignment issues is crucial to enhance counseling's efficacy in improving taxpayer reporting compliance. This study provides practical implications to the tax authority for collaborative counseling implementation, along with improved facilities, to elevate the functional role of tax advisor at KPP Pratama Jakarta Matraman.
SUSTAINABILITY REPORT DISCLOSURE: ALAT UNTUK MENIPU ATAU MEMBANGUN KEPERCAYAAN STAKEHOLDER Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This study aims to examine the effect of profitability, firm size, audit committee, and board of directors on sustainability report disclosure of mining sector companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data in the form of financial statements and sustainability reports of companies in 2019-2020. The sample of this study consists of 60 companies that are selected by purposive sampling method. The data analysis technique used is multiple linear regression using SPSS 25 program. The results of this study show that profitability and audit committee have a positive and significant effect on sustainability report disclosure, while firm size and board of directors have no effect on sustainability report disclosure.

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