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Jurnal Akuntansi dan Perpajakan
Published by Universitas Merdeka Malang
ISSN : 23386010     EISSN : 27213692     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their accounting and taxes views and to publish their scholarly papers. The aim of the Journal of Accounting and Taxes is to provide an outlet for the increasing flow of scholarly research concerning accounting and taxes in public or private entity. Journal of Accounting and Taxes welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals. The journal is the official publication of Accounting department the University of Merdeka Malang, the institution devoted to the study and promotion of knowledge accounting and taxes. Publication date and Frequency every twice every year in March and September.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 5, No 2 (2019): September 2019" : 6 Documents clear
Dampak Transportasi Online pada Kinerja Keuangan Perusahan Transportasi Konvensional Flafiana Sarihartati Agun; Diyah Sukanti Cahyaningsih
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.3751

Abstract

PT Blue Bird, Tbk and PT Express Transindo Utama are conventional transportation service businesses, this research wants to assess the impact of financial performance as measured by Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return on Assets, Return on Equity, Earning Per Share, and Price Earning Ratio before and after the emergence of online transportation. The data used is the 2012-2017 financial statements. With descriptive quantitative analysis the results are presented. at PT Express Transindo Utama, Tbk. shows that Current Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return On Asset, Return On Equity, Earning Per Share and Price Earning Ratio have decreased after the advent of online transportation. The results of research at PT Blue Bird, Tbk. shows that Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return On Asset, Return On Equity, Earning Per Share and Price Earning Ratio decreased after the advent of online transportation. While Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio increased. It was concluded that the emergence of online transportation does not always have a negative impact if conventional transportation service companies are able to adaptation
Analisis Prediksi Kesulitan Keuangan dengan Metode Altman Z-score, Springate, Zmijewski, dan Zavgren Nia Arnela Anggraeni; Retna Safriliana
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5752

Abstract

This study aims to analyze the prediction of financial distress using the Altman model, the Springate model, the Zmijewski model and the Zavgren model in property and real estate companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely the 2016-2017 financial statements using documentation method techniques and analyzed using the Altman model, Springate models, Zmijewski models and Zavgren models. The results of this study indicate that the Altman model of companies experiencing financial distress in 2016 amounted to 5% and in 2017 amounted to 7%. In the Springate model companies that experience financial distress in 2016 amounted to 63% and in 2017 amounted to 60%. In the Zmijewski model companies that experienced financial distress in 2016 and 2017 were 0%. The prediction results for the Zavgren model of the company that experienced financial distress in 2016 amounted to 30% and in 2017 amounted to 42%. The most effective method for prediction of finansial distres sis the Zmijewski method, becouse the model had been high degree of  accuracy in predicting the level of finacial distress of the company.
Analisis Faktor–Faktor yang Memengaruhi Ketepatan Waktu Penyajian Laporan Keuangan Mega Nova Kristiana; Dewi Kusumowati
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5763

Abstract

This study aims to analyze the factors that influence the timeliness of financial statement presentation in banking companies listed on the Indonesia Stock Exchange. The factors tested in this study are company size, profitability, audit opinion and quality of KAP as independent variables while timeliness as the dependent variable. The research sample consisted of 99 banking companies listed on the Indonesia Stock Exchange (IDX) and submitted financial statements for the period 2015-2017. The data used in this method is secondary data and sample selection using the purposive sampling method. The analytical tool used is logistic regression analysis at a significant level of 5%. The results of hypothesis testing indicate that audit opinions have a significant effect on the timeliness of financial statement presentation, while firm size, audit opinion and KAP quality do not affect the timeliness of financial statements presentation of banking companies listed on the Indonesia Stock Exchange.
Analisis Kinerja Keuangan Sebelum dan Setelah Akuisisi (Studi pada Perusahaan yang Terdaftar di BEI) Andrian, Anthalucky Dewi; Listyowati, Listyowati
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5765

Abstract

The purpose of this research is to find out the difference of financial performance of the acquirer which is measured by using net profit margin, return on asset, return on equity, total assets turnover, debt to equity ratio, current ratio, dan earning per share before and after acquisition. The data used were secondary data obtained from websites the Indonesia Stock Exchange. With the population used is a company that performs the acquisition and is listed on the stock exchange Indonesia. The sample collection technique has been done by using purposive sampling, so 16 companies which has carried out the acquisition. The data analysis technique has been done by performing Paired Sample t-test. Based on the result of the analysis which has been carried out by using paired sample t-test that 5 financial ratios have significant difference i.e.: net profit margin, return on equity, return on assets, total assets turnover dan earning per share. that are 2 financial ratios which do not have any significant differences i.e. Debt to equity ratio, dan current ratio which means that there are no significant differences in these two ratios
Pengaruh Good Corporate Governance dan Financial Indicators terhadap Financial Distress pada Perusahaan Property dan Real Estate Retno Mulansari; Wahyu Setiyorini
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5766

Abstract

The purpose of this study was to examine and research the effect of Good Corporate Governance and Financial Indicators to Financial Distress.Good Corporate Governance was measured by using the institutional ownership, managerial ownership, director size, and independent board of commissioners. Financial Indicators was measured by using liquidity, profitabilty, and leverage. While the indicator financial distress was using Altman Z”-Score Model. The research method used is hypothesis testing research using multiple linear regression tests. Population of this research are all of property real estate sector listed in Indonesia Stock Exchange in the period of 2013-2017. Based on predetermined criteria, the samples obtained were 20 companies. The result of this research showed that institutional ownership, managerial ownership, liquidity, and profitability have significant positive impact on the probability of firm experienced financial distressed and leverage have significant negative impact on the probability of firm experienced financial distressed. While the director size and independent board of commissioners do not affect on the probability of firm experienced financial distressed.
Financial Ratio Analysis on Telecommunication Industry in Malaysia (Comparation between Maxis Berhad and Digi Berhad) Yetti Tri Wulandari
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5773

Abstract

This article analize  financial ratio two leading telecommunication company in Malaysia Maxis Berhad and Digi Berhad. The analysis show Digi have better profitability ratios than Maxis Berhad. Efficiency ratio for both company is almost the same performance. Digi have higher leverage ratio and higher liquidity ratio. Maxis have better market ratio.

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