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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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PROFITABILITAS, SALES GROWTH, LEVERAGE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK: BUKTI DARI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Mukhammad Fauzi; Dr. Deden Tarmidi, SE., M.Ak., BKP.; Yudhi Herliansyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.236

Abstract

ABSTRACT The case of tax avoidance that occurs in Indonesia can show a form of weakness that occurs in the law, many companies do tax avoidance that causes losses to the state. This study aims to analyze and obtain empirical evidence on the effect of profitability, sales growth, leverage and company size on tax avoidance. The independent variables used in this study are profitability, sales growth, leverage and company size. The dependent variable used in this study is tax avoidance. The sample in this study consisted of 8 consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2021. With non-probability sampling techniques with purposive sampling type. The data used in this study is secondary obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The results of this study found the effect of profitability and leverage on tax avoidance, while sales growth and firm size had no significant effect. These results can be input for the tax authorities in analyzing taxpayers' tax avoidance from information on profitability and leverage.
DETERMINASI AUDIT JUDGMENT: KAJIAN EMPIRIS PADA KAP WILAYAH JAKARTA SELATAN Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.238

Abstract

This research was conducted to determine the partial or simultaneous effect of Auditor Expertise, Compliance Pressure and Independence on Audit Judgment at Public Accounting Firms in the South Jakarta Region.This research was conducted at the Public Accounting Firm (KAP) in the South Jakarta Region. The data analysis technique in this study is to use quantitative methods and use primary data. The data collection method used in this research is a survey method of Public Accounting Firms in the South Jakarta Region. The method of determining the sample of this study uses purposive sampling. 50 research respondents consist of Senior Auditors, Supervisors, Managers who work in Public Accounting Firms in the South Jakarta Region. This study was tested by multiple regression analysis using the SPSS program. The results showed that Auditor Expertise, Compliance Pressure and Independence either partially or simultaneously have a positive influence on Audit Judgment.
LIKUIDITAS, AKTIVITAS PERUSAHAAN, LEVERAGE PADA INDEKS PENGUNGKAPAN SUSTAINABILITY REPORT : BUKTI DARI PERUSAHAAN NON-KEUANGAN Dhistianti Mei Rachmawantari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.239

Abstract

This study aims to examine the effect of Liquidity, Company Activity and Leverage on Sustainability Reports in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 104 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that liquidity has no effect on the Sustainability Report. Company activities have a significant positive effect on sustainability report disclosure. Leverage has no effect on Sustainability Report disclosure. Liquidity, Company Activities, and Leverage affect the Sustainability Report. As for suggestions related to this research, it is hoped that readers can develop this research and add objects from various sectors so that they can provide references to investors, potential investors, and other users for making good investment decisions. It is hoped that the company can be taken into consideration by the company to further maximize and maintain the Sustainability Report in the following year.
KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN EARNING PER SHARE : BUKTI PERUSAHAAN RITEL Lina Tri Ariani; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.240

Abstract

The purpose of this study is to determine and analyze the effect of Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE on Earnings per Share of retail companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The research method was carried out using Purpose Sampling with a description method and data collection using the documentation method and the Data Analysis Method using Multiple Linear Regression Analysis. From the results of the research that has been done, partially the Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE variables have a significant effect on Earning per Share
KARAKTERISTIK KOMITE AUDIT DAN RISIKO PENGAMBILAN KEPUTUSAN PADA BANK SYARIAH PERIODE 2013-2020 Fetri Wahyu Handayani; Adhelia Desi Prawestri
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.242

Abstract

The purpose of this study was to analyze how the influence of audit committee characteristics, namely audit committee size, audit committee independence, audit committee meetings, audit committee educational background, audit committee age, and audit committee gender at decision-making risk proxied by NPF in Islamic Banks in the 2013 period -2020. This study used a purposive sampling technique with 11 samples of Islamic banks. The results showed that audit committee size had a positive effect on decision-making risk, audit committee independence damaged decision-making risk, audit committee meetings damaged decision-making risk, the educational background damaged decision-making risk, the age of the audit committee had a positive effect on decision-making risk, and the gender of the audit committee damaged decision-making risk.
KEPEMILIKAN TERKONSENTRASI DAN CORPORATE GOVERNANCE PADA AGRESIVITAS PAJAK : BUKTI DARI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Heni Yusnita; Warsih Ayu Wandira
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.243

Abstract

The main purpose of this study is to determine and analyze the effect of concentrated ownership, independent commissioners and partial audit quality on tax aggressiveness.This study uses secondary data originating from the BEI website using purposive sampling technique to select a research sample of 13 manufacturing sector companies in the Consumer Goods Industry Sector from 32 companies listed on the IDX in 2016-20120 The analytical method used is the multiple linear regression analysis method. Aggressiveness in this study was measured using ETR (Effective Tax Rate). The results of this study indicate that the variable ownership concentrated has no effect on tax aggressiveness. Independent Commissioner and audit quality have a significant positive effect on tax aggressiveness.
EARNINGS QUALITY, CORPORATE GROWTH ON CORPORATE PERFORMANCE: EVIDENCE FROM CONSUMPTION GOOD ON INDONESIAN STOCK EXCHANGE Indrayati; Widi Dwi Ernawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.244

Abstract

The purpose of this study is to empirically examine the effect of earnings quality and firm growth on corporate performance. Earnings quality is proxied by discretional accruals, earnings persistence, while corporate growth is proxied by asset growth and profit growth and corporate performance is represented by the returns on equity and assets. This research method uses secondary data with a population of companies with a sample of consumer companies that are listed on the Indonesian stock exchange, namely food, beverage, cigarette and pharmaceutical companies as many as 138 companies for the years 2019-2021. Data collection with documentation and data processing with t test, f test, and coefficient of determination test for multiple linear regression utilizing the traditional assumption test. The results of the partial study (t) show that discretionary accruals, earnings persistence, asset growth and profit growth have a significant effect on corporate performance which is proxied by return on equity and return on assets, joint test (f) shows a significant effect and r square shows influence of 61.28%. The findings show that there is a significant effect of discretionary accruals, earnings persistence, assets growth and earnings growth on corporate performance (ROE and ROA).
ALIRAN KAS, TINGKAT HUTANG, PERBEDAAN ANTARA AKUNTANSI DAN LABA FISKAL PADA PERSISTENSI LABA : BUKTI DARI PERUSAHAAN OTOMOTIF Kemal Al Hafiz; Isnan Murdiansyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.245

Abstract

This study aims to analyze the effect of cash flow, debt levels, book tax differences on profit persistence. The measurement of profit persistence focuses on the regression coefficient of present profit against previous earnings. This research uses data from companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The number of research samples was 7 companies obtained by purposive sampling method. The source of research data is secondary data. The analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that cash flow (X1) has no effect on profit persistence, debt level (X2) has no effect on book tax differences (X3) has no effect on profit persistence.
PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN TERHADAP NIAT MENGGUNAKAN SISTEM E-FILING, E-BILLING, E-REGISTRATION DENGAN KEPERCAYAAN SEBAGAI INTERVENING Ade Budi Setiawan; Didi Didi; Hanifah Atika Sari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.246

Abstract

This study aims to determine the effect of perceived usefulness and perceived ease of use on intentions to use e-filing, e-billing and e-registration systems and to determine the effect of perceived usefulness and perceived ease of use on intention to use through trust as an intervening variable at KPP Pratama Jakarta Jatinegara . The population in this study were individual taxpayers registered at KPP Pratama Jakarta Jatinegara with a total of 63 taxpayers as respondents. The sampling technique carried out by researchers is using the Accidental Sampling technique. Data analysis uses the help of Partial Least Square (PLS). The results of this study indicate that perceived usefulness, perceived ease of use and trust influence the intention to use. Trust cannot intervene in the effect of perceived usefulness on intention to use, whereas trust can intervene in the effect of perceived ease of use on intention to use.
URGENSI AUDITOR SYARIAH PADA INDUSTRI KEUANGAN SYARIAH Ivahzada Marella Edgina
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.247

Abstract

The Islamic finance industry has gained international recognition as part of the global financial system. The Islamic finance industry has developed rapidly over the last few decades. To be able to maintain the existence and trust of users and the general public, the Islamic finance industry must comply with sharia regulations to ensure that business activities and other corporate activities comply with sharia principles. Therefore, sharia auditors play an important role in maintaining transparency and public trust in the integrity of the Islamic finance industry as an Islamic institution. Sharia audit has a major interest in the Islamic finance industry. With the existence of a sharia audit in the industry, it will prove that the industry is in the right industry in accordance with Islamic teachings.

Page 7 of 26 | Total Record : 260

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