Jurnal Akuntansi Profesi
Jurnal Akuntansi Profesi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
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<![CDATA[Pengaruh Rasio Aktivitas dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Tasya, Ni Putu Indah Pradina]]>;
<![CDATA[Cipta, Wayan]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.32540
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh rasio: (1) aktivitas dan likuiditas terhadap profitabilitas, (2) aktivitas terhadap likuiditas, (3) aktivitas terhadap profitabilitas, dan (4) likuiditas terhadap profitabilitas pada perusahaan manufaktur sub sektor food and beverage. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia dan objek penelitian adalah rasio aktivitas, likuiditas dan profitabilitas. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa (1) rasio aktivitas dan likuiditas berpengaruh terhadap profitabilitas (2) rasio aktivitas berpengaruh positif terhadap likuiditas (3) rasio aktivitas berpengaruh positif terhadap profitabilitas (4) likuiditas berpengaruh positif terhadap profitabilitas]]>
<![CDATA[Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perdagangan Besar Barang Produksi Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016 - 2018 ]]>
<![CDATA[Burhanudin, Muhammad]]>;
<![CDATA[Cipta, Wayan]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.31856
<![CDATA[This study aims to examine the effect of capital structure and company size on firm value in the large trade sub sector of manufactured goods listed on the Indonesia Stock Exchange in 2016 - 2018, either simultaneously or partially. The population used in this study is the sub-sector companies of large-scale production goods listed on the Indonesia Stock Exchange which submit their financial reports of 26 companies. The design of this research is causal quantitative as proof of the effect of capital structure and firm size as independent variables on firm value as the dependent variable. The data collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that: (1) capital structure and firm size had a significant effect on firm value, (2) capital structure had a positive and significant effect on firm value, (3) firm size had a negative and significant effect on firm value.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX) ]]>
<![CDATA[Putri, Nilam]]>;
<![CDATA[Wahyuningrum, Indah Fajarini Sri]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.29582
<![CDATA[This study aims to examine the effect of industry type, company size, leverage, auditor type, women directors, and managerial ownership on environmental disclosure. Environmental disclosure is measured using content analysis to determine the quantity of disclosure. The population of this study are industrial companies listed in the Singapore Exchange (SGX) during the period of 2017-2018. Purposive sampling is used as a sampling method, there are 61 companies as the research sample and 122 units of analysis to be used in this study. Multiple linear regression analysis was used to test the effect between variables. The data analysis technique used descriptive statistical analysis techniques and inferential statistical analysis techniques. The research showed that company size has a significant positive effect on environmental disclosure. Similar results are found in the leverage and the type of auditor who find a significant positive effect on environmental disclosure. Meanwhile, type of industry, women directors and managerial ownership do not have a significant effect on environmental disclosure. Based on the research results, large companies pay more attention to the public because of their credibility and reputation. Environmental disclosure is one way to maintain company credibility.]]>
<![CDATA[Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money ]]>
<![CDATA[Pasek, Gede Widiadnyana]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.34517
<![CDATA[This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pelaku UMKM ]]>
<![CDATA[Mustofa, Alifiah Wulansari]]>;
<![CDATA[Trisnaningsih, Sri]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.32784
<![CDATA[One of the problems that occur in MSMEs can be overcome by the use of accounting information, which can be used as basic capital in making decisions related to business development. This study aims to identify and analyze accounting knowledge, business experience, accounting training and business scale on the use of accounting information. The research uses quantitative methods. The population used in this study were 163 units of MSMEs coffee shops in Surabaya. The sample in this study was taken using the Slovin formula, while the sampling technique used nonprobability sampling with purposive sampling in order to obtain a sample of 62 units. Data obtained directly by questionnaires to respondents. The analysis technique in this study uses multiple linear regression analysis with IBM SPSS Statistics 22 software. The results of this study indicate that (1) accounting knowledge has a positive effect on the use of accounting information; (2) business experience has no positive effect on the use of accounting information; (3) accounting training has a positive effect on the use of accounting information; (4) business scale has a positive effect on the use of accounting information.]]>
<![CDATA[Pengaruh Perputaran Modal Kerja dan Likuiditas terhadap Profitabilitas pada Sub Sektor Property dan Real Estate di Bursa Efek Indonesia ]]>
<![CDATA[Mahardika, Komang Tri Wibawa]]>;
<![CDATA[Suci, Ni Made]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.31958
<![CDATA[This study aimed to examine the effect simultaneous and partial of working capital turnover and liquidity on profitability. The study design was used quantitative causal. The subject of this study was property and real estate companies listed on the Indonesia Stock Exchange and the object of this study were working capital turnover, liquidity and profitability. The population of this study were 36 companies in the property and real estate sub-sector. Data was collected by documentation recording and analyzed by multiple linear regression analysis. The results showed that (1) working capital turnover and liquidity has significant effect on profitability with a contribution of 72,8%, (2) working capital turnover has positive and significant effect on profitability of 63,5%, (3) liquidity has negative and significant effect on profitability of 31,1%.]]>
<![CDATA[Efektivitas Sanksi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Tingkat Penghasilan Wajib Pajak sebagai Variabel Pemoderasi di Kabupaten Buleleng ]]>
<![CDATA[Mahendra, Made Ardi]]>;
<![CDATA[Dharmawan, Nyoman Ari Surya]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.29778
<![CDATA[In order to get the maximum income from Motor Vehicle Tax, it is necessary to have compliance from the taxpayer itself. The level of taxpayer compliance can be affected by the existence of tax sanctions as a preventive effort to curb and deter taxpayers and tax offenders. However, large accumulated tax sanctions often make people with limited income not paying their obligations. Therefore, this study aimed to investigate the effectiveness of tax sanctions on taxpayer compliance with taxpayer income levels as a moderating variable. This research was a quantitative study which used multiple linear regression analysis method with 100 individual taxpayers as the sample. The data were collected using a closed-ended questionnaire with Likert scale. The results show that motor vehicle tax sanctions provide 12.4% effectiveness on taxpayer compliance, while the income level of taxpayers is not a moderating variable that affects the relationship between tax sanctions and taxpayer compliance.]]>
<![CDATA[Pengaruh Efektivitas Penggunaan Dana BPUM, Penggunaan Software Akuntansi, dan Human Capital Terhadap Kinerja Usaha Mikro (Studi Pada Usaha Mikro Penerima Dana BPUM di Kecamatan Buleleng) ]]>
<![CDATA[Malini, Komang Tri Widya]]>;
<![CDATA[Herawati, Nyoman Trisna]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.34606
<![CDATA[This research aimed at gaining empirical evidences on the effect of the effectiveness in using BPUM funds, use of accounting software, and human capital on micro business performance. This research was a causality quantitative research with the primary data collected from questionnaires and measured with likert scale. The population of this research were micro businesses that receive BPUM, which are recorded at Bank BRI Kanca Singaraja as many as 6970 micro businesses. The sampling technique used purposive sampling and obtained the number of samples as many as 100 micro enterprises. The technique of analysing data applied was multiple linear regression analysis using SPSS 16.0 for Windows. The results of this research indicate that partially the effectiveness in using BPUM funds, use of accounting software, and human capital had a positive and significant effect on the micro business performance.]]>
<![CDATA[Pengaruh Pemanfaatan Aset Tetap Di BPKAD (Badan Pengelolaan Keuangan Dan Aset Daerah) Kabupaten Yahukimo Papua Terhadap Kinerja Pegawai ]]>
<![CDATA[Rumbino, Karmila Selviana]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.33152
<![CDATA[The purpose of this research was to examine the effect on the use of computers, vehicles, and the buildings (official residences) on the performance of the employees in Local Government Finance Office  of Yahukimo Regency. This research used quantitative method and Likert scale as the measurement. The population used are fifty-seven respondents of regular and honorory employees on the Local Government Finance Office. The data collection techniques used in this study were observation, questionnaires and documentation. The variables of the study were the use of computers, vehicles, and official residences on the employees’ performance. To analyze the data, this research used multiple regression analysis with the classical assumption. The result of the research showed that the use of computers (X1) had significant and positve impacts to the employees performance. Meanwhile, the use of vehicles (X2) and official residences (X3) did not have significant impact for the employees’ performance.]]>
<![CDATA[Pengaruh Pembelajaran Online Terhadap Tingkat Motivasi Belajar Mahasiswa/Mahasiswi FEB Akuntansi UKSW di Masa Pandemi COVID 19 ]]>
<![CDATA[Wolo, Katharina Ardian]]>;
<![CDATA[Nugroho, Paskah Ika]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v12i1.33559
<![CDATA[The world nowadays is currently being faced with the outbreak of the COVID 19 virus. This clearly has a significant effect on various fields, especially education. Therefore, it takes motivation to learn as a form of critical attitude in balancing the currently worrisome educational situation. Motivation to learn is an essential factor in the field of education. This research was purposed to see the effect of online learning on the learning motivation of SWCU Accounting FEB students. This study uses a quantitative approach, by distributing questionnaires to accounting FEB students. The samples taken from this study were students of class 2017, 2018, and 2019 with a total of 63 respondents. The analysis technique used in this study is a simple linear regression analysis technique. This research was also conducted by testing the validity and reliability, data normality test, linearity test, hypothesis testing and determinant coefficient. The results showed that the significance value of the hypothesis testing was 0.000 less than 0.005. It means that online learning has a positive effect on the learning motivation of SWCU accounting FEB students. In addition, the value of the determinant coefficient or r square is 0.248, which means that online learning contributes to learning motivation by 0.248 or 24.8% and the rest is influenced by other variables.]]>
