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INDONESIA
Jurnal Akuntansi
Published by Universitas Teknologi Muhammadiyah Jakarta
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Articles 129 Documents
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PENGARUH INDEPENDENSI AUDITOR DAN FEE AUDITOR TERHADAP KUALITAS AUDIT
Jurnal Akuntansi Vol 8 No 2 (2019): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v8i2.71

Abstract

This research was aimed to examine empirically the effect of audit independence, audit fee  and audit quality. The analysis used an independent variable of audit indpendence and audit fee. The dependent variable is audit quality. The sample of this research are auditors who worked on Kantor Akuntan Publik (KAP) Representative of South Jakarta. The sample was conducted by purposive sampling method. Collecting data was conducted by a questionnaire distributed directly to auditors as much 67 questionnaires. The statistical method used was multiplied analysis linear regression, with hypotheses testing of statistic t-tests and hypotheses testing of statistic f-tests. The result of this research showed that audit independence, audit fee  and audit quality.. Pressure obedience significantlysimultaneously or partially on audit quality at the Kantor Akuntan Publik (KAP) in the South Jakarta area.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN
Jurnal Akuntansi Vol 8 No 2 (2019): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v8i2.72

Abstract

This study raises the issue of the Effect of Application of Accounting Information Systems on the Quality of Financial Statements. The purpose of research conducted by the author is to analyze and obtain empirical evidence of the effect of the application of accounting information systems on the quality of financial statements. The population of this research is the employees of PT. Berkat Sinar Sentosa. The sampling method used in this research is descriptive method. The sample used in this study were 63 employees at PT. Thanks to Sinar Sentosa. The data used are primary data, using SPSS data processing. The results showed that the variable implementation of accounting information systems (X) significantly influence the quality of financial statements (Y). This shows the higher level of application of accounting information systems, the better the quality of accounting financial statements.
PERUBAHAN TINGKAT LIKUIDITAS SAHAM DAN ABNORMAL RETURN YANG DIPENGARUHI OLEH PERISTIWA PEMECAHAN SAHAM
Jurnal Akuntansi Vol 8 No 2 (2019): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v8i2.73

Abstract

This study was conducted to determine the significance of changes in stock liquidity and abnormal stock returns before and after the stock split. The sample technique used in this study was purposive sampling and the criteria used included the issuer not taking other corporate actions at the same time as the stock split. The samples used in this study were 28 companies. The results of this study indicate that stock split events have a significant effect on the level of stock liquidity. Whereas for abnormal stock returns, stock splits do not affect the overall meaning, stock splits do not affect the level of abnormal stock returns
PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS
Jurnal Akuntansi Vol 8 No 2 (2019): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v8i2.74

Abstract

The best company performance is seen in the company’s financial performance by using the rules of financial implementation properly and correctly. This study aims to determine between inventory turnover and accounts receivable turnover towards profitability partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2017. This research was conducted to increase the company’s profitability and make the company successful in achieving its goals without any deviant actions. This type of research is quantitative descriptive using secondary data taken by Simple Random Sampling which is a sample selection where members are randomly selected randomly (all get the same opportunity to choose) where if it has been selected it cannot be selected again. The data analysis used is SPSS version 19 because the research model uses secondary data. The data is then analyzed using The Descriptive Statistical Test, Classic Assumption Test, Multiple Linear Regression Analysis Test, Hypothesis Test and Determination Coefficient Test. The results of the study prove that inventory turnover and accounts receivable turnover have a significant effect on company profitability. Therefore, companies need to increase inventory turnover and accounts receivable turnover in order to further increase the company’s profitability.
FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Jurnal Akuntansi Vol 8 No 2 (2019): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v8i2.75

Abstract

This study aims to examine the effect of internal control systems, Good Government Governance and Human Resources Quality on the quality of local government financial reports in the Provinces of West Java and Banten. The Unit of Analysis in this study was the local government in the provinces of West Java and Banten. The sample in this study was the Regional Financial Management Agency in the Provinces of West Java and Banten. In this study, the number of samples used was 34 samples with an error rate of 5%. Data collection techniques using a questionnaire. Methods of data analysis using validity and reliability tests, multiple linear regression data analysis, classic assumption tests (normality, multicollinearity, heteroscedasticity), t tests, and coefficient of determination analysis (R2). The results of this study indicate that the internal control system and Human Resources Quality do not have a significant effect on the quality of local government financial reports, while Good Government Governance affects the quality of local government financial reports.
ANALISIS PENERAPAN ZAKAT SEBAGAI ALAT PERENCANAAN PAJAK (TAX PLANNING) PPh BADAN PADA PT TELKOM INDONESIA
Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.77

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan zakat sebagai alat perencanaan pajak dan menguji bukti empiris efisiensi PPh badan pada PT Telkom Indonesia Tbk Makassar untuk laporan keuangan dan laporan perpajakan mulai tahun 2011-2013. Teknik pengumpulan data yaitu penelitian lapangan  studi kasus dengan menganalisis data kuantitaif dan menghasilkan data kualitatif. Objek yang diteliti ialah dokumentasi data-data pada PT Telkom Indonesia Tbk. Berdasarkan hasil penelitian menunjukkan bahwa PT Telkom Indonesia Tbk Makassar telah melakukan pelaporan perpajakan sesuai dengan peraturan perpajakan yaitu Undang-undang No.36 tahun 2008, setelah melakukan perhitungan Pajak Penghasilan (PPh) badan setelah diterapkan zakat sebagai alat perencanaan pajak serta perusahaan wajib mengeluarkan zakat karena keberadaan perusahaan adalah sebagai badan hukum (recht person) atau yang dianggap sebagai orang. Hasil perhitungan perencanaan pajak setelah dilakukan penerapan zakat terdapat potensi efisiensi sebesar 6,3% sehingga hasil perhitungan PPh Badan dengan melakukan penerapan zakat lebih efisien dibandingkan tanpa melakukan penerapan zakat sebagai alat perencanaan pajak.
Pengaruh Corporate Governance, Koneksi Politik dan Profitabilitas Terhadap Potensi Tax Avoidance
Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.78

Abstract

This study aims to analyze and obtain empirical evidence of Corporate Governance, Political Connection and Profitability to Tax avoidance. Independent variabels are proxied by Corporate Governance, Political Connection and Profitability, the dependent variable is proxied by Tax avoidance and control variables are proxied by Firm Size and Firm Age.  The sample used in this study is secondary data derivied from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Sample were taken by purposive sampling method and met the sample selection criteria. The sample used was 48 companies. Data is processed with Eviews Version 9 software and using the Generalized Least Square (GLS) method. The results show that Political Connections do not have an influence on Tax Avoidance, Corporate Governance that is proxied by Audit Quality does not have an effect on Tax Avoidance, while Corporate Governance which is proxied by the Audit Committee and Independent Board of Commissioners has a positive effect on Tax Avoidance. Profitability has negative effect to Tax avoidance.
ANALISIS FAKTOR MEMPENGARUHI LABA BERSIH PERUSAHAAN ASURANSI PT JASA RAHARJA (PERSERO)
Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.79

Abstract

PT Jasa Raharja (Persero) adalah BUMN yang mengelola asuransi kecelakaan lalu lintas dengan menghimpun dana bersumber dari pendapatan premi, investasi kemudian menyalurkan dengan klaim. Tujuan Penelitian menganalisis pendapatan premi, hasil investasi, beban klaim terhadap laba bersih menggunakan korelasi secara parsial, determinasi dan regresi linier berganda. Penelitian menggunakan metode kuantitatif. Teknik analisa regresi linier berganda menggunakan software IBM SPSS 21. Data sekunder keuangan PT Jasa Raharja (persero) 2009-2017. Hasil penelitian uji koefisien korelasi secara parsial diperoleh pendapatan premi dan hasil investasi memiliki hubungan  signifikan terhadap laba bersih sebesar 0,916 dan 0,844 hubungan sangat kuat dan searah, beban klaim terhadap laba bersih tidak terdapat hubungan secara parsial, secara simultan pendapatan premi, hasil investasi, dan beban klaim hubungan sangat kuat dan searah sebesar 0,994. Hasil uji koefisien determinasi menunjukkan pengaruh yang signifikan sebesar 98,8% dan sisanya 1,2% dipengaruhi oleh faktor lain. Persamaan regresi berganda yang terbentuk Y=3.409+1.603X1+ 0.257X2–1.021 X3         
MENGUKUR TINGKAT KEPATUHAN KEPABEANAN PERUSAHAAN EKSPORT DAN IMPORT DI INDONESIA
Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.89

Abstract

This study aims to prove the compliance of export - import companies with customs regulations. Samples were taken from companies conducting export - import activities listed on the Indonesia Stock Exchange in 2012 - 2017. The number of samples was 157 companies. Free variables consist of company size, profitability, liquidity and leverage. While the dependent variable is customs compliance (audit compliance). The results showed the level of company compliance with customs regulations in the moderate level (moderate).
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN
Jurnal Akuntansi Vol 9 No 1 (2020): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.90

Abstract

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.

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