TEMA (Jurnal Tera Ilmu Akuntansi)
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
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163 Documents
<![CDATA[ANALISA NIAT KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) BERDASARKAN PERSEPEKTIF THEORY OF PLANNED BEHAVIOR ]]>
<![CDATA[Dewi Fathonah Septya Rahman]]>;
<![CDATA[Grace Widijoko]]>
<![CDATA[ TEMA Vol. 23 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.2.62-75
<![CDATA[This study aims to determine the effect of attitude toward behavior, subjective norm, and perceived behavioral control as the intention antecedents according to the theory of planned behavior on the compliance intention of MSME taxpayers in Probolinggo Regency, and to determine the proper approach the tax officers apply based on the MSME taxpayers’ perspectives to make them aware of their tax obligations. This study employs a mixed method approach utilizing a sequential explanatory strategy. The quantitative analysis results indicated that attitude toward behavior and subjective norm had a positive and significant effect on tax compliance intentions, while perceived behavioral control had no effect on the compliance intentions of MSME taxpayers in Probolinggo Regency. Whereas, the quantitative analysis results revealing the MSME entrepreneurs’ positive response and willingness to comply, encouraged by their close persons. As for the proper approach for tax officers to apply to improve the compliance of MSME taxpayers according to their perspectives, conducting more socializations and education activities about taxation is supposed to be effective to provide the MSME entrepreneurs in Probolinggo Regency with knowledge and understanding about taxation.]]>
<![CDATA[COMPARISON OF THE MOST PROFITABLE INVESTMENT OPTIONS AMONG BITCOIN, LQ45 STOCKS, AND GOLD IN A PERIOD OF 10 YEARS (2011-2021) ]]>
<![CDATA[Silaban, Jonathan Phelipe]]>
<![CDATA[ TEMA Vol. 23 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.2.76-88
<![CDATA[The objective of this study is to empirically assess the efficiency of investment between bitcoin, LQ45 stocks, and gold through significant the returns and risks among the variables. This investment efficiency attracts many people, especially young people and people who understand technology. This time, researchers try to find out which kind of investment offers the most significant profit and lesser risk in ten years to help people choose the best type of investment that suits them. Because many people from any generation are eager to learn about investing. Based on the previous research, turns out that bitcoin is the best investment tool compare to other investment instruments even it has bigger risk. the data used in this study collected from website in the internet, investing.com. According to the historical data from the most complete stock and commodities price website in the internet, investing.com, the writer tried to measure the return and risk from a period of 10 years (2011-2021). The result is Bitcoin has the biggest return than other instrument, but also having the highest risk than Gold and LQ45 Stock]]>
<![CDATA[PENGUNGKAPAN SDGs PADA LAPORAN KEBERLANJUTAN PT PETROKIMIA GRESIK BERDASARKAN STANDAR GLOBAL REPORTING INITIATIVE (GRI) PERIODE 2018-2020 ]]>
<![CDATA[Amiroh Nur Amaliyah]]>;
<![CDATA[Wuryan Andayani]]>
<![CDATA[ TEMA Vol. 23 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.2.108-119
<![CDATA[This study aims to disclose the sustainability performance reporting of PT Petrokimia Gresik in 2018-2020 contributing to the SDG program achievement, and to disclose the sustainability performance reporting based on 2016 Global Reporting Initiative (GRI) Standards. This study employs qualitative case study approach and includes secondary data of PT Petrokimia Gresik's 2018-2020 sustainability report accessible from the company's official website. In analyzing the problem, this study utilizes content analysis to thoroughly disclose the sustainability report. The results of this study revealed that the sustainability performance of PT Petrokimia Gresik contributing to the SDG achievement changed annually indicating 31.95%, 31.36%, 33.73% from 2018 to 2020 respectively. Based on the 2016 GRI Standards, the 2018 and 2019 disclosure percentages of PT Petrokimia Gresik were included in Partially-Applied category representing 75.91% and 75.30%, respectively, whilst, in 2020 the disclosure reached 90,89%, making it included in the Well-Applied category.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Niluh Maharani Safitri]]>;
<![CDATA[Bambang Subroto]]>
<![CDATA[ TEMA Vol. 23 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.2.48-61
<![CDATA[The study aims to analyze the effect of corporate governance and audit quality on tax aggressiveness. The corporate governance incorporates the elements of institutional ownership, managerial ownership, independent commissioners, and audit committee. The population of this study consists of all companies listed on Indonesia Stock Exchange (IDX) between 2019 and 2020 including 454 observable samples selected through purposive sampling technique. This study utilized the secondary data from the financial statements and annual reports of all companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2020, analyzed by multiple linear regression utilizing application of Statistical Product and Service Solution version 25. The results indicated that tax aggressiveness can be reduced by increasing audit quality and managerial ownership. Meanwhile, tax aggressiveness was not affected by institutional ownership, independent commissioners, and audit committee. This study implies that increasing the number of managerial ownership and the quality of external audits alleviates tax aggressiveness.]]>
<![CDATA[REAKSI PASAR MODAL INDONESIA TERHADAP PEMILU PRESIDEN AMERIKA SERIKAT TAHUN 2020 ]]>
<![CDATA[Setya Ayu Rahmawati]]>;
<![CDATA[Aji Anggoro]]>
<![CDATA[ TEMA Vol. 23 No. 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.1.35-47
<![CDATA[The 2020 United States Presidential election is a political event that has received widespread attention worldwide. The United States is one of the countries that can affect the stock market returns and volatility in other countries. The objective of this study was to analyze Indonesia’s capital market reaction to the events of the 2020 United States Presidential Election as measured by comparing the difference in the AAR and ATVA before and after the event. This study was conducted using an event study approach on companies that are included in the IDX80 index from the period of February - July 2020. The purposive sampling method was used with a total sample of 79 companies. This study was used data analysis technique in the form of one sample test with a window period of 7 days. The results of the study showed that: (1) There was no significant difference in the AAR on the stocks included in the IDX80 index before and after the events of the 2020 United States Presidential Election. Whereas (2) there was a significant difference in the ATVA on the stocks included in the IDX80 index before and after the events of the 2020 United States Presidential Election.]]>
<![CDATA[PENGARUH VIDEO ADVERTISING TERHADAP MINAT BELI KONSUMEN ]]>
<![CDATA[Sabrina Allysa Syam]]>
<![CDATA[ TEMA Vol. 23 No. 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.1.17-23
<![CDATA[One form of advertising is video advertising which is an attractive marketing strategy and is more ogled by advertisers than other marketing strategies because video advertising or video advertising has audio-visual elements to convey key selling points and build a brand image for consumers or customers. This study aims to determine whether video advertising is proven to have an influence on consumer buying interest. The independent variable (X) in this study is video advertising with indicators of informativeness, entertainment, and irritation which is tested for its effect on the dependent variable (Y), namely the buying interest of consumers who have watched the video advertising "Can Ramadhan Lancar Jaya Together grab it!" on the Youtube platform. The research sample is 100 respondents who are viewers of the video advertising "Bisalah Ramadhan Lancar Jaya Bareng Grab!" with a minimum age category of 17 years. All data collected in this study were analyzed using multiple linear regression. The results of this study indicate that informativeness, entertainment, and irritation indicators have an effect on consumer buying interest with the informativeness indicator as the most dominant video advertising indicator on consumer buying interest.]]>
<![CDATA[PENGARUH RASIO PROFITABILITAS DAN RASIO SOLVABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH AUDIT DELAY ]]>
<![CDATA[Luh Gede Kusuma Dewi]]>;
<![CDATA[Ni Luh Putu Sandrya Dewi]]>;
<![CDATA[Nyoman Trisna Herawati]]>
<![CDATA[ TEMA Vol. 23 No. 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.1.24-34
<![CDATA[This research aims to identify the effect of profitability ratio (Return on Assets-ROA) and solvency ratio (Debt to Equity Ratio-DER) on the value of a company, and to identify audit delay expertise in moderating the effect of ROA and DER on firm value. The population in this research is a variety of industries listed on the IDX in 2015-2019 totaling 44 listed on the IDX in 2015-2019. The data sampling used is a purposive side method. The dependent variable of this research is the value of the company as measured by Tobins'q. The independent variables of this research are return on assets and debt to equity ratio. The moderating variable for this research is audit delay. The research results show (a) ROA does not affect firm value, (b) DER affects firm value, (c) Audit delay strengthens ROA's effect on firm value, and (d) Audit delay weakens DER's effect on firm value. ]]>
<![CDATA[PENGARUH DEWAN KOMISARIS, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DI MASA PANDEMI COVID – 19 ]]>
<![CDATA[Via Ayu Pratiwi]]>;
<![CDATA[Yefta Andi Kus Noegroho]]>
<![CDATA[ TEMA Vol. 23 No. 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.1.7-16
<![CDATA[The research aims to examine the effect of the variables of the board of commissioners, independent commissioners and managerial ownership on financial performance as measured by Return on Assets (ROA) during the covid-19 pandemic. Board of commissioners and independent commissioners have a role to mo-nitor and provide input for managers to support processes within the company. Ma-nagerial ownership is share ownership owned by managerial parties so that they can take part in decision making and encourage activities within the company. This study was tested by testing the classification assumption and multiple regression with samples and populations of 31 major energy companies listed on the Indonesia Stock Exchange (IDX) and publishing their annual report for the period 2018 – 2020. The results show that: (1) the board of commissioners has a positive effect and significant effect on financial performance, (2) independent commissioners have a negative and insignificant effect on financial performance, (3) managerial ownership has a positive and significant effect on financial performance.]]>
<![CDATA[ANALYSIS ISSUE AND CHALLENGE OF COOPERATIVES DURING PANDEMIC ERA ]]>
<![CDATA[Helmy Sukiswo]]>;
<![CDATA[Indrawati Yuhertiana]]>;
<![CDATA[Dwi Suhartini]]>;
<![CDATA[Maheran Zakaria]]>
<![CDATA[ TEMA Vol. 23 No. 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.23.1.1-6
<![CDATA[The whole world is currently still battling the Covid-19 pandemic. The role of the government is very important to make policies in dealing with the Covid-19 pandemic. The study aims to examine articles related to the issues and challenges of cooperatives facing the problems of the Covid-19 pandemic crisis. The study used the literature review method to examine several selected articles related to foreign cooperation research that focused on the performance of cooperatives in dealing with problems that arise during the pandemic. The results of the article review, the research found that there are several problems that exist in Indonesian and Malaysian Cooperatives, and cooperatives have the strength of attachment and partnership of their members to survive during the pandemic crisis. This study has limitations in collecting articles that discuss specifically about cooperatives during the pandemic crisis because there are still few studies that discuss this. Therefore, it is recommended for further researchers to add articles related to the pandemic crisis.]]>
<![CDATA[PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN, UKURAN KAP, DAN LEVERAGE TERHADAP ROTASI AUDITOR PADA PERUSAHAAN SEKTOR KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2018-2020 ]]>
<![CDATA[Tuban Drijah Herawati]]>;
<![CDATA[Wilis Aulia Wardah]]>
<![CDATA[ TEMA Vol. 22 No. 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.22.2.65-78
<![CDATA[This study aims to examine and obtain empirical evidence of the factors — influencing auditor rotation program in banking financial companies listed on the Indonesia Stock Exchange between 2018 and 2020 —including audit opinion, company size, Public Accounting Firm size, and leverage. The results indicated that audit opinion had no effect on auditor rotation program as both previous and current auditors have the same audit reference, Financial Accounting Standards, resulting in relatively similar opinions. Likewise, company size had no effect on auditor rotation program, meaning that auditor rotation program merely increase agency cost when the auditing quality by the Public Accounting Firm is good. The Public Accounting Firm size had a negative effect, implying that when the company used the Big Four Public Accounting Firm audit service, the company tended to maintain the previous auditor. Lastly, leverage has no effect on auditor rotation because companies with a high level of leverage will focus on improving financial performance instead of prevailing auditor rotation program.]]>
