Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi merupakan Jurnal yang diterbitkan oleh UNIVERSITAS SAINS DAN TEKNOLOGI KOMPUTER (STEKOM). Jurnal ini terbit 2 kali dalam setahun yaitu pada bulan Juli dan Desember. Misi dari Jurnal Kompak adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Manajemen, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan.
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<![CDATA[PERAN KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI DALAM MENENTUKAN FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT ]]>
<![CDATA[Olivia Virlianda]]>;
<![CDATA[Jaeni]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.806
<![CDATA[This study aims to analyze the effect of compliance pressure, audit expertise, audit experience, and self-efficacy on audit judgment moderated by task complexity. The technique used in sampling is purposive sampling technique and obtained by 120 people. Data was collected using a survey method with data collection techniques using a questionnaire distributed to the Financial and Development Supervisory Agency (BPKP). The data analysis technique used moderated regression analysis. The results show that compliance does not affect the audit judgment. Meanwhile, audit expertise, audit experience, and self-efficacy affect the audit judgment. The complexity of the task does not strengthen the effect of obedience pressure on audit judgment. In addition, complexity strengthens the effect of audit expertise, audit experience, and self-efficacy on audit judgment.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, AKTIVITAS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 ]]>
<![CDATA[Damas Azrial akbar]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.812
<![CDATA[Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.]]>
<![CDATA[C Pengaruh Ukuran Perusahaan, Struktur Aset, dan Profitabilitas terhadap Struktur Modal ]]>
<![CDATA[Rahardian Suryo Utomo Suryo]]>;
<![CDATA[Ika Rosyada Fitriati]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.814
<![CDATA[Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no effect on the capital structure.]]>
<![CDATA[PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI, KUALITAS PELAYANAN PETUGAS PAJAK DAN PENERAPAN E – FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Achmad Basuki]]>;
<![CDATA[Jaeni]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.820
<![CDATA[The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur yang Terdaftar Di BEI 2016-2020 ]]>
<![CDATA[Rena Naena Fitriana Putri]]>;
<![CDATA[Cahyani Nuswandari]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.829
<![CDATA[The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.]]>
<![CDATA[Analisis Dampak Pandemi Covid-19 Terhadap Kinerja Keuangan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2020 ]]>
<![CDATA[Restifa Ningtias]]>;
<![CDATA[Jaeni]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.833
<![CDATA[The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over]]>
<![CDATA[Pengaruh Pandemi COVID-19 Terhadap Kinerja Keuangan Perbankan ]]>
<![CDATA[Ais Robiatul Adawiyah]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.834
<![CDATA[This research was conducted to analyze are differences in conventional banks quarter II before and during the pandemi COVID-19 based on the total asset turnover ratio, NPM ratio, LDR ratio, and ROE ratio. This research uses descriptive quantitative methods by a comparative approach, because the data used was numbers and analyzed using statistic. This research is of a comparing two or more of the properties and objects that are scruntinized in a particular framework of thought. This research uses the quarterly II 2019-2021 finance report data. The research population was taken from a registered private bank in OJK (Otoritas Jasa Keuangan). Statistical methods used are descriptive and paired t-test. This research shows that (1) total asset turnover have no difference fiinancial performance before and during pandemi COVID-19. (2) NPM have difference financial performance before and during pandemi COVID-19. (3) LDR have no difference financial performance before and during pandemi COVID-19. (4) ROE have difference financial performance before and during pandemi COVID-19]]>
<![CDATA[Sistem Informasi Penentuan Harga Pokok Produksi Pada Nirwana Collection Dengan Metode Job Order Costing ]]>
<![CDATA[sukemi Kamto Sudibyo]]>;
<![CDATA[Sabrina Intan Pratiwi]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.891
<![CDATA[Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.]]>
<![CDATA[S SISTEM INFORMASI AKUNTANSI KEUANGAN UNTUK MENGANALISA KESEHATAN PERUSAHAAN BERBASIS WEB ]]>
<![CDATA[Sri Wahyuning Sri]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.892
<![CDATA[The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information. Keywords: Financial Statements, Financial Ratios, Performance]]>
<![CDATA[Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba ]]>
<![CDATA[Muhammad Mirza Rifandy Akhbar]]>;
<![CDATA[Andy Kartika]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i2.916
<![CDATA[This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management]]>
