Indonesian Journal of Taxation and Accounting
1. Taxation Tax Policy and Fiscal Policy Tax Compliance and Tax Administration Tax Planning and Tax Avoidance Corporate Taxation International Taxation Digital Taxation and Tax Technology Behavioral Aspects in Tax Compliance 2. Financial Accounting and Reporting Financial Reporting Standards Financial Statement Analysis Earnings Quality and Earnings Management Disclosure and Transparency Integrated Reporting Sustainability and Environmental Reporting ESG Disclosure 3. Management Accounting and Strategic Control Cost Accounting and Cost Management Budgeting Systems Performance Measurement Systems Strategic Management Accounting Decision Support Systems 4. Auditing and Assurance External Auditing Internal Auditing Audit Quality and Audit Risk Forensic Accounting Fraud Examination Assurance and Attestation Services 5. Corporate Governance and Accountability Corporate Governance Mechanisms Board Structure and Effectiveness Internal Control Systems Corporate Transparency Ethical and Professional Standards in Accounting 6. Accounting Information Systems and Digital Accounting Accounting Information Systems Financial Technology in Accounting Accounting Analytics and Big Data Artificial Intelligence Applications in Accounting Digital Financial Reporting 7. Public Sector and Nonprofit Accounting Government Accounting Public Financial Management Fiscal Accountability Government Financial Reporting Nonprofit Accounting 8. Islamic Accounting and Finance Sharia-Compliant Accounting Practices Islamic Financial Reporting Zakat Accounting Waqf Accounting Governance in Islamic Financial Institutions 9. Capital Markets and Financial Institutions Accounting in Capital Markets Banking Performance and Reporting Financial Regulation Market Reactions to Accounting Information 10. Accounting Education and Profession Accounting Curriculum Development Competency-Based Accounting Education Professional Accounting Certification Digital Learning in Accounting Education 11. Accounting Theory and Development Accounting Conceptual Framework Accounting Theory Development Historical Development of Accounting Institutional Perspectives in Accounting
Articles
52 Documents
<![CDATA[Pengaruh Ukuran Perusahaan, Hasil Usaha Perusahaan, Opini Audit WTP Terhadap Waktu Publikasi Laporan Keuangan Melalui Audit Delay Sebagai Variabel Intervening ]]>
<![CDATA[Ince Nur Akbar]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i1.2023b6
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Hasil Usaha Perusahaan, Opini Audit WTP Terhadap Waktu Publikasi Laporan Keuangan Melalui Audit Delay. Populasi dalam penelitian ini adalah laporan keuangan perusahaan telekomunikasi yang terdaftar di BEI, teknik pengambilan sampel menggunakan purposive sampling. Jenis data yang digunakan dalam penelitian ini yakni data sekunder, data diperoleh dan dikumpulkan melalui halaman website BEI. Analisis data menggunakan sotware SPSS 19 dengan metode regresi linear berganda dan analisis jalur (path analysis). Hasil dari penelitian menunjukkan terdapat pengaruh positif dan signifikan opini audit WTP terhadap waktu publikasi laporan keuangan, selain itu opini audit WTP melalui audit delay juga berpengaruh positif terhadap waktu publikasi laporan keuangan. Sedangkan ukuran perusahaan, hasil usaha perusahaan tidak memiliki pengaruh signifikan terhadap waktu publikasi laporan keuangan secara langsung maupun tidak langsung melalui audit delay.]]>
<![CDATA[Analisis Kinerja Keuangan Menggunakan Metode RGEC Pada PT BTPN Syariah Tbk ]]>
<![CDATA[Suci Putri Astiti]]>;
<![CDATA[Jumriani]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i1.2023c7
<![CDATA[Penelitian ini bertujuan untuk menganalisis kinerja keuangan dengan menggunakan Metode RGEC. Penelitian ini dilakukan dengan pendekatan kuantitatif. Jenis data yang digunakan berupa data sekuder dari laporan keuangan PT BTPN Syariah Tbk dan dianalisis menggunakan metode RGEC. Hasil penelitian hasil penilaian kinerja keuangan dan kaitannya dengan rasio RGEC maka dapatlah dikatakan kinerja keuangan yang dicapai oleh PT BTPN Syariah Tbk dikategorikan sebagai Bank yang sehat. Dengan demikian manajemen PT BTPN Syariah Tbk melakukan peningkatan kinerja keuangan dengan menggunakan RGEC secara periodik, yang bertujuan untuk mengetahui tingkat kesehatan keuangan untuk masa yang akan datang karena metode ini dinilai efektif dalam menentukan tingkat kesehatan bank tersebut]]>
<![CDATA[Analisis Komparatif Perubahan Auto Rejection Asimetris Dalam Peningkatan Nilai Harga Saham (Studi Kasus Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Dwi Anggraeni Saputri]]>;
<![CDATA[Keisrtin Mauli Rogate Hutauruk]]>;
<![CDATA[Ulfa Fitriyani Yapan]]>;
<![CDATA[Euis Syafira]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i1.2023f8
<![CDATA[Penelitian ini bertujuan untuk mengetahui dampak dari perubahan auto rejection asimetris terhadap harga saham sebelum dan sesudah kebijakan yang berlaku. Berdasarkan uji hipotesis menggunakan paired sampel t-test menunjukkan bahwa adanya perubahan harga saham sebelum dan sesudah perubahan auto rejection asimetris. Kebijakan perubahan auto rejection asimetris dengan batas bawah yang turun menjadi -7% berdampak positif bagi harga saham di Bursa Efek Indonesia. Semula harga saham mampu turun hingga mencapai batas bawah -10% kini dengan perubahan auto reject harga saham hanya mampu turun menjadi -7%.]]>
<![CDATA[Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia? ]]>
<![CDATA[Nabila Fildzah Syakirah Sabriady]]>;
<![CDATA[Nurul Arida Syuhada]]>;
<![CDATA[Andi Shahrani Awalya]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023c1
<![CDATA[This study explores the impact of information technology use on audit quality in Indonesia using the meta synthesis method. The results show that technology adoption, especially e-Audit System, has an important role in determining audit quality. The findings also highlight the importance of auditor competence in managing information technology and responding to changes in the business environment. Factors such as time pressure, objectivity, and auditor integrity also affect audit quality. This research provides a comprehensive view of the complex relationship between information technology and audit quality, making important contributions to the development of audit practices and adaptation to technology. The implications can assist audit practitioners, regulators, and stakeholders in improving the utilization of information technology for better audit quality in the future.]]>
<![CDATA[Ada apa dengan financial distress? ]]>
<![CDATA[Karmila]]>;
<![CDATA[Nursapriana]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023c2
<![CDATA[The purpose of this study is to analyze what is behind the occurrence of financial distress in companies and the factors that affect them. This study uses the metasynthesis method by analyzing the results of previous qualitative research related to the topic of financial distress. Based on a meta-synthesis of 12 research articles, several potential causes of financial distress in companies were identified, including: (1) poor corporate governance; (2) managerial implications such as poor capital management, liquidity and profitability; (3) an unbalanced proportion of the board of commissioners; (4) low operating capacity; (5) high levels of liquidity; (6) incompetence manage debt; and (7) certain types of companies that are vulnerable to financial problems. In addition, the financial distress prediction model can be used as an early warning of such conditions for company management. In conclusion, the company's management must regularly and carefully monitor the financial condition of the company, maintain liquidity and profitability, and apply good corporate governance in order to avoid the risk of financial distress that can lead to bankruptcy.]]>
<![CDATA[Pengaruh Good Corporate Governance terhadap nilai perusahaan pada perusahaan manufaktur sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019 ]]>
<![CDATA[Dwi Anggraeni Saputri]]>;
<![CDATA[Keirstin Mauli Rogate Hutauruk]]>;
<![CDATA[Ulfa Fitriyani Yapan]]>;
<![CDATA[Hifni Pangestu]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023d3
<![CDATA[This study was conducted to test whether the disclosure of Corporate Social Responsibility (CSR) has an effect on firm value in metal sector companies and the like listed on the Indonesia Stock Exchange (IDX) in 2017-2019. From the results of this study it can be concluded that the variable Good Corporate Governance with the indicator of the Board of Directors has a significant effect on firm value by using Tobin's Q Ratio. This means that the company's board of directors has a considerable influence in the company's decision-making process to maximize firm value. Therefore, in order for decision making to be carried out accurately and quickly, the composition of the number of the board of directors must be considered.]]>
<![CDATA[Pengaruh Volatilitas Penjualan Dan Siklus Operasi Terhadap Persistensi Laba Melalui Non Discretionary Accrual (Studi Pada Perusahaan Property Dan Real Estate Yang Terdaftar di BEI Tahun 2016-2020) ]]>
<![CDATA[Naslia Naslia]]>;
<![CDATA[Jamaluddin Majid]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023d1
<![CDATA[This study aims to examine the effect of sales volatility and the operating cycle on earnings persistence through non-discretionary accruals in property and real and estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is a quantitative research with a comparative causality approach. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange with purposive sampling technique. The data used in this study is secondary data which is accessed through www.idx.co.id. Data analysis uses path analysis and uses the Sobel test to examine the indirect effect of sales volatility and the operating cycle on earnings persistence through non-discretionary accruals. The results showed that sales volatility had no effect on non-discretionary accruals, while the operating cycle had an effect on non-discretionary accruals, sales volatility and the operating cycle had an effect on earnings persistence and non-discretionary accruals had an effect on earnings persistence. Meanwhile, the results of the indirect or mediating effect test show that non-discretionary accruals are only able to mediate the operating cycle on earnings persistence]]>
<![CDATA[Prosedur Dalam Penetapan Harga Produk Pada PT. Mirota KSM ]]>
<![CDATA[Yusi Irensi Seppa]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023d2
<![CDATA[For every company that produces products, whether goods or services, it has a social goal and seeks profit and maintains the continuity of its business amidst competition. To achieve these company goals requires good coordination of all existing management functions. One thing that companies need to pay attention to in order to be able to compete amidst increasingly fierce business competition is good procedures in setting prices. Good and appropriate procedures for setting prices at PT Mirota KSM need to be carried out so that having appropriate pricing procedures can help the company to survive in the midst of market competition because price is a component that has a direct influence on the company's profit level. This research aims to determine the procedural steps in determining product prices at PT. Mirota KSM. The type of research used is qualitative research by describing phenomena and facts. Data was obtained from observations and interviews during industrial visit activities carried out. Based on research on procedures for determining product prices at PT. Mirota KSM can be concluded that there are six procedural steps for setting prices that can be taken into consideration by companies in developing policies in setting prices for their products, including: choosing a price target, determining demand, estimating costs, analyzing competitors' offers and prices, choosing a pricing method, and choose the final price.]]>
<![CDATA[Pengaruh Proactive Fraud Audit, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Daerah Dengan Akhlak Sebagai Variabel Moderasi ]]>
<![CDATA[Aswandi]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Raodahtul Jannah]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Academic Bright Collaboration ]]>
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DOI: 10.61220/ijota.v1i2.2023d4
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah dengan akhlak sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pendekatan penelitian kausal komparatif. Populasi dalam penelitian ini adalah ASN yang bekerja di Inspektorat Daerah Kabupaten Takalar. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan menggunakan kriteria yang telah dipilih oleh peneliti dalam memilih sampel. Sumber data dalam penilitian adalah data primer yang diperoleh dari hasil penyebaran kuesioner kepada responden sebanyak 41 orang. Analisis data menggunakan analisis regresi berganda untuk mengetahui pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah. Sedangkan uji moderasi menggunakan moderate regression analysis (MRA) atau uji interaksi. Hasil dari penelitian ini menunjukkan bahwa proactive fraud audit, whistleblowing system dan moralitas individu berpengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan daerah. Namun pada variabel akhlak tidak dapat memoderasi pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah]]>
<![CDATA[Penerapan Proses Transformasi Dalam Kegiatan Produksi Untuk Memaksimalkan Laba Pada PT. MIROTA KSM ]]>
<![CDATA[Yusi Irensi Seppa]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023 ]]>
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DOI: 10.61220/ijota.v1i2.2023d5
<![CDATA[A series of company production activities to be able to produce quality products through the process of transforming input into output is important to receive good attention, handling and control from the company so that it can provide the best benefits and the resulting company profits can also be maximized so that it can benefit the company. This research aims to find out how to implement the transformation process in production activities to maximize profits at PT. Mirota KSM. The type of research used is qualitative with a descriptive approach. Data collection techniques include semi-structured interviews and observations as well as visiting companies directly. The research results show that the process of transforming input into output in the manufacture of dairy products such as Lactona in principle goes through 3 stages, namely the preparation stage, the mixing stage and the packaging stage. The transformation process combines input or company resources to support the creation of production output. Good quality products produced from a series of production processes will increase product demand so that sales increase and company profits are maximized and can benefit the company.]]>
