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INDONESIA
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 85 Documents
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Lecturer Intentions in Teaching Tax Awareness: A Study of the Theory of Planned Behavior Nyoman Trisna Herawati; Luh Gede Kusuma Dewi; Made Ary Meitriana
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9663

Abstract

The application of tax inclusion in higher education through compulsory courses or MKWU requires the readiness of the lecturers themselves. For this reason, this study aims to analyze the intentions of MKWU lecturers in teaching tax awareness materials to increase tax inclusion. The lecturer's intention, seen from the perspective of the theory of planned behavior consist of attitude toward the behavior, subjective norm, and perceived behavioral control. The research method uses a quantitative approach with multiple regression analysis techniques. Respondents in this study were MKWU lecturers at Undiksha with a sample of 40 people. Data were collected through a questionnaire with a 5-point Likert scale. The results showed that the lecturers' intention to teach tax awareness was high. Furthermore, the attitude variable has a positive and significant effect on lecturers' intentions in teaching tax awareness, while subjective norm and perceived behavioral control have not a significant effect.
WHAT FACTORS AFFECT THE FRAUD DETECTION? THE ROLE OF RED FLAGS AND AUDITOR EXPERIENCE Fakhmi Zakaria; Suhita Whini Setyahuni
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9421

Abstract

This study intends to investigate what factors that affects fraud detection. We focus on the effect of red flags and auditor experience as the determinant factors. We also investigate the role of moderating of auditors experience on the relationship between red flags and fraud detection. We use 57 sample of auditors in the Regional Inspectorate of Central Java Province during 2022 . We employ Partial Least Square (PLS)  as an analysis tool to test the hypotheses. Our findings shows that there are a positive impact od red flags and auditor experience on the fraud detection. However, auditor experience does not play a moderating role on the relationship between red flags and fraud detection. Our findings contribute to the development of fraud detection literature based on attribution theory. We provide empirical evidences on what factors affecting fraud detection.
Land and Building Tax Compliance: Administrative Sanctions, Attitudes of Nationalism with Income Levels as Moderator Sri Lestari Yuli Prastyatini; Latifah Nur Mufidatunnisa
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9659

Abstract

The realization of tax revenue in Bantul Regency is still below the stipulated value of tax revenue for 2017-2021 which has resulted in not achieving the predetermined tax revenue target. For this reason, the purpose of this study was to determine a level of income as a moderator of the effect of administrative sanctions and nationalism on the compliance of a land and building taxpayer. Source of data used is primary data. The population used is land and building tax payers in the District of Bantul. The research sample used was 124 taxpayers to 122 land and building taxpayers in Bantul District because there were outlier data. Determining the number of samples by snowball sampling technique was used in this study. The data analysis used multiple linear analysis, and hypothesis testing. The results show that administrative sanctions and nationalism have a positive effect on the compliance of a land and building taxpayer. The level of income is not able to moderate administrative sanctions and attitudes of nationalism towards the compliance of a land and building taxpayer
The Effect of Budgetary Participation and Organizational Culture on Managerial Performance with Work Motivation as a Moderating Variable Alfonsa Hildegardis Kin; Dyah Ani Pangastuti; Maxion Sumtaky
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9429

Abstract

This study aims to examine the effect of budgetary participation and organizational culture on managerial performance with work motivation as a moderating variable. This research is a quantitative study that tests the hypothesis: the effect of budgetary participation on managerial performance, the influence of organizational culture on managerial performance, tests the hypothesis of the relationship between budgetary participation and managerial performance with work motivation as a moderating variable and tests the hypothesis of the relationship between organizational culture and managerial performance, work motivation as moderating variable. The data used is primary data collected through a questionnaire survey. This study used a sample of 70 respondents from the Malacca district government office. Data analysis used multiple linear regression analysis and interaction test or moderation regression analysis (MRA). The results of the study show that budgetary participation has a significant positive effect on managerial performance. Organizational culture has a significant positive effect on managerial performance. The results also show that work motivation moderates the relationship between budgetary participation and managerial performance and work motivation moderates the relationship between organizational culture and managerial performance.
The Impact of IFRS on Value Relevance of Accounting Information: Evidence from the Indonesian Stock Exchange Imanuel Wahyu Christanto; Fuad Fuad
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.10267

Abstract

This study investigates the relationships between several accounting variables, International Financial Reporting Standards (IFRS) adoption, and stock market prices in Indonesia. The variables of interest include lagged price, book value per share (BVPS), earnings per share (EPS), market capitalization, Revenue, and price-to-earnings (P/E) ratio. We apply multiple regression analysis to examine the influences of these factors on stock prices. Our preliminary findings suggest that EPS and BVPS have a significant positive association with market prices, aligning with existing literature and highlighting the importance of these measures for investors. Additionally, our results indicate that IFRS adoption improves the value relevance of accounting information in the Indonesian market. We also explore potential size-related variations in the impact of IFRS adoption on the value relevance of accounting information. This study contributes to the ongoing debate on the effectiveness of IFRS and provides insights to investors, policymakers, and practitioners about the factors influencing stock prices in Indonesia.
Does Green Investment Elevate CSR Performance? The Role of CSR Committee as Moderating Factor Suhita Whini Setyahuni; Fakhmi Zakaria; Linda Ayu Oktoriza
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.10574

Abstract

This study intends to investigate the effect of green investment and CSR committee on CSR performance. This study also analyzes the moderating effect of CSR committee on the relationship between green investment and CSR performance. We analyzed 117 firms-years observation from 39 companies listed in LQ-45 index from 2019-2021. Sample is selected using purposive sampling technique, which the availability of CSR information become the criteria of sample selection.  To test the hypotheses, we applied Moderated Regression Analysis (MRA). Our findings indicate that there is a positive impact of green investment and CSR committee on CSR performance. However, CSR committee does not play a moderating role in enhancing CSR performance. By using a new proxy of green investment and CSR performance measurement, our research contributes on providing a new insight on what factors influence the sustainability performance within legitimacy theory framework. Our findings provide empirical evidence that can be used by business practitioners and policymakers to consider the importance of independent CSR committee as a part of sustainability governance.
Bibliometric Analysis for Mapping Future Research About Green Accounting Publications Wildan Dwi Dermawan; Dedi Kusmayadi; Irman Firmansyah
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.9329

Abstract

The application of green accounting in companies is very important for environmental sustainability and concern for the community. This triggers researchers to discuss the impact of green accounting on companies and examine green accounting issues. This research aims to map publications on green accounting in Accounting and Auditing. To answer all research questions, the author uses a bibliometric analysis research method. Research data is taken from the dimension.ai database starting from 1984-2022. Using the data retrieval keyword green accounting, 441 documents were obtained consisting of articles, chapters, proceedings, preprints, edited books and monographs. The software used is VOSViewer. The results found that Business Strategy and the Environment is the best journal in terms of productivity, the most productive authors are Sonja Gallhofer and Jim Haslam. Topics that are frequently discussed are environmental accounting information disclosure, information disclosure, mining company, firm value. The findings of this research provide valuable knowledge for researchers, academics and practitioners regarding scientific developments related to accounting science, especially in the field of green accounting.
Financial Performance of Sharia Governments Banks And Regional Sharia Government Banks Julianto Hutasuhut; Henny Andriyani Wirananda; Ardhansyah Putra Harahap
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.9807

Abstract

The purpose of research to find out and analyze if there is a significant diferences between ROA, ROE, CAR and NPL at Bank Syariah Indonesia (BSI) and Bank Sumut Syariah at covid-19 pandemic era. The research is quantitative study. As for the research instrument used in collecting the data namely financial reports in the form of a balance sheet at BSI and Bank Sumut Syariah for four years from 2018- 2021. The population used in this research is the annual financial statement at BSI and Bank Sumut Syariah. The data analysis technique used is the t-test. The result of analysis used to t-test sampling of CAR and ROE showed that there is no the diversity of significant financial performance between BSI with Bank Sumut Syariah furthermore in ROA variable and NPL showed there is the diversity of significant financial performance between BSI and Bank Sumut Syariah. 
The Effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Capital Structure on Firm Value with Profitability as an Intervening Variable in Banking Companies Irany Windhyastiti; Dea Mutiara Otoxsusilo; Christina Sri Ratnaningsih; Irany Windhyastiti; Umu Khouroh
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.10801

Abstract

This study aims to test and analyze the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Capital Structure on Firm Value with intervening variable Profitability. The sample used is six (6) banking companies that are included in the First Movers on Sustainable Banking category initiated by the Financial Services Authority (OJK) and the World Wide Fund for Nature (WWF-Indonesia) and meet other predetermined criteria. The analysis method uses the path analysis method. The results of this study indicate that GCG and CSR variables have a significant negative effect on profitability, while the capital structure has a significant positive effect on profitability. Another finding of this study is that GCG and profitability have an insignificant positive effect on firm value, while CSR and capital structure have a significant positive effect on firm value. In addition, this study also found that profitability cannot mediate GCG, CSR, and capital structure on firm value.Capital Structure, Corporate Social Responsibility, Firm Value, Good Corporate Governance, Profitability
The Effect of Intellectual Capital on Financial Statement Fraud in Manufacturing Companies Listed on Indonesia Stock Exchange 2018-2022 Nurul Qalbi Awaliyah; Siti Mutmainah
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.10917

Abstract

Financial statement fraud is the rarest but most detrimental fraud. This type of fraud is growing and becoming more complicated than before due to technological developments. The massive use of technology increases dependence on intellectual assets so that these assets are predicted to minimize the potential for financial statement fraud. This study aims to examine whether intellectual capital negatively affects the probability of financial statement fraud. 105 observations from 30 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022 were sampled through purposive sampling techniques. Data was analyzed using descriptive statistics and panel data analysis processed with Eviews version 12. The results showed that only relational capital had an effect in reducing the possibility of financial statement fraud while structural capital had no effect. Human capital is known to be able to increase the possibility of financial statement fraud. This findings contributes to the need to consider intellectual capital in investigating financial statement fraud and other type of fraud.

Page 7 of 9 | Total Record : 85

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