cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Putu Prima Wulandari
Contact Email
jurnaltema@ub.ac.id
Phone
+6281296280353
Journal Mail Official
jurnaltema@ub.ac.id
Editorial Address
Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
Location
Kota malang,
Jawa timur
INDONESIA
TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 24 No. 1 (2023)" : 5 Documents clear
PENGARUH PROFITABILITAS, CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Wila, Novelia H. R. Here; Ga, Linda Lomi; Pau, Sarlin P. Nawa
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.43-52

Abstract

This study aims to examine the effect of profitability, corporate governance consisting of institutional ownership, independent commissioner and financial distress on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample in this study is a manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sample selection in this study using purposive sampling method and obtained 37 companies. Data analysis wa carried out using panel data regression model and using Eviews version 12 software. The result of this study indicate that profitability had effect on tax avoidance, institutional ownership had effect on taxavoidance, independent commissioner has no effect on tax avoidance, financial distress has no effect on tax avoidance, and profitability, institutional ownership, independent commissioner and financial distress have a simultaneous effect on tax avoidance.
PENERAPAN PERHITUNGAN PPH 21 BERDASARKAN UU NOMOR 7 TAHUN 2021 PADA PEGAWAI TETAP PT X Rachman, Gilang Fachrizal; Widodo, Ulfa Puspa Wanti
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.33-41

Abstract

In 2021, Indonesia is affected by Covid-19. With this outbreak, the economic sector experienced a significant impact. The government's role in dealing with this outbreak’s impact ischanging Law (UU) No. 36 of 2008 to Law No. 7 of 2021. This change in law has caused the tariff layer on PPh 21 to change, which was originally a 5% rate imposed on taxpayers' taxes with an income of IDR 50 million and becomes 5% for taxpayers with an income of IDR 60 million. In addition, this law has an additional tariff, whereby taxpayers with income above Rp. 500 million are subject to a rate of 30%, so income above Rp. 5 billion is subject to a rate of 35%. This study aims to find out the application of PPH 21 calculations based on Law Number 7 of 2021 on PT X employees. The method used in this study uses a descriptive qualitative method. The results of the study stated that the PPh 21 calcula-tion carried out by PT X was following the provisions stipulated in Law Number 7 of 2021.
DETERMINAN OPINI AUDIT GOING CONCERN Sihombing, Taruli Risa Kornelia; Amirya, Mirna
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.1-15

Abstract

This study aims to examine the effect of debt default, financial distress, leverage, and opinion shopping on the going concern audit opinion of mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021, involving secondary data obtained from the Indonesia Stock Exchange official website. The samples include 48 companies selected through purposive sampling. The effects among variables in this study are analyzed by logistic regression. This study finds that financial distress negatively affects the acceptance of going concern audit opinion, and leverage positively affects the acceptance of going concern audit opinion. However, debt default and opinion shopping do not affect the acceptance of going concern audit opinion. It implies that an auditor doubts companies’ ability to maintain its sustainability when experiencing financial distress and having a high leverage ratio. In other words, financial distress and leverage can be used as the consideration by an auditor to issue the goingconcern audit opinion.
RESEARCH IS A DAILY ACTIVITY AN UNDERSTANDING NEEDED TO ATTRACT THE ATTENTION OF PROSPECTIVE RESEARCHERS Larasdiputra, Gde Deny
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.16-19

Abstract

Problems are something that will always arise in life. A problem solver is certainly the most sought after when a complex problem occurs, the cause is found, and even how to solve it. In situations like this, "research" activities are needed to train an individual's skills. But sometimes for most students in their undergraduate studies, research is considered very difficult but must be passed to get their education degree. Sometimes scientific language that is difficult to understand makes it appear that it requires a high IQ. Collecting data in this study using unstructured interviews which are free interviews where researchers do not use interview guidelines that have been arranged systematically and completely for data collection. Researchers discussed with students the concept of a multimodal method that can help see the problem from a visual, auditory perspective or can be shaped like a story, maybe it can increase the enthusiasm of young researchers. Making the concept of storytelling, having fun, and realizing that this skill is needed for everyday life is needed. Think of it as being a researcher like a detective isn't it fun?
INTERNET-BASED INFORMATION DISCLOSURE PRACTICES: DOES REPUTATION OF AUDITOR MATTERS? Nurrachma, Claudia Sheva; Sumarta, Nurmadi Harsa; Bandi, Bandi
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.24.1.20-32

Abstract

This study aims to examine the Internet-based information disclosure in financial companies listed on the Indonesia Stock Exchange (IDX) by examining profitability, leverage, age, companies size, growth, performance, auditor’s reputation and firm performance audited by Big four as companies characteristics and for website characteristics by general and financial companies information, company news or event and financial and corporate governance internet based report. The population of this study is financial companies listed on the Indonesia Stock Exchange between the years of 2011-2013, while the samples consist of 210 companies. This research uses a secondary data derives from the annual reports and corporate website. The technique used to test the hypothesis is multiple linear regression analysis techniques. The results indicate that auditor reputation, firm performance and firm performance audited by Big four has no effect because the company's performance is not only influenced by the auditor but the manager and administrator of the company's website do not involve auditors in disclosure financial information of the internet based. The study also finds that leverage and size firm has a significant effect on the study through internet-based information disclosure. In contrast, profitability, age, growth does not have a significant influence on this study.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 26 No. 2 (2025) Vol. 26 No. 1 (2025) Vol. 25 No. 2 (2024) Vol. 25 No. 1 (2024) Vol. 24 No. 2 (2023) Vol. 24 No. 1 (2023) Vol. 23 No. 2 (2022) Vol. 23 No. 1 (2022) Vol. 22 No. 2 (2021) Vol. 22 No. 1 (2021) Vol 21, No 2 (2020) Vol. 21 No. 1 (2020) Vol 21, No 1 (2020) Vol 10, No 1 (2011) Vol 11, No 1 (2010) Vol 10, No 1 (2009) Vol 9, No 1 (2008) Vol 8, No 2 (2007) Vol 8, No 1 (2007) Vol 8, No 1 (2007) Vol 7, No 2 (2006) Vol 7, No 2 (2006) Vol 7, No 1 (2006) Vol 6, No 2 (2005) Vol 6, No 1 (2005) Vol 5, No 2 (2004) Vol 5, No 1 (2004) Vol 4, No 2 (2003) Vol 4, No 1 (2003) Vol 3, No 1 (2002) Vol 2, No 2 (2001) More Issue