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INDONESIA
Akuisisi : Jurnal Akuntansi
Published by Universitas Muhammadiyah Metro
ISSN : 19786581     EISSN : 24772984     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 16, No 2 (2020)" : 6 Documents clear
Peran Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Yenni Khristiana; Enggar Galuh Pramesthi
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.491

Abstract

The purpose of this study is to provide empirical evidence about the effects of tax socialization, motor vehicle tax sanctions, and Samsat Drive-Thru systems on motor vehicle Taxpayers compliance in Bantul Samsat offices in Daerah Istimewa Yogyakarta in 2019. The population in this study were all motor vehicle taxpayers in Samsat Bantul as many as 449,610. Sampling with Slovin formula obtained as many as 100 respondents and the method of data collection using accidental sampling. The data used in this study are primary data, data collection using the questionnaire method. Data analysis methods used in this research are validity test, reliability test, descriptive statistical analysis, classic assumption test, and hypothesis test is multiple linear regression analysis, t-test, and coefficient of determination. The results of this study indicate that motor vehicle tax sanctions and Samsat Drive-Thru systems have a positive and significant effect on motor vehicle taxpayer compliance, while tax socialization has a positive and insignificant effect on motor vehicle taxpayer compliance.
Pengaruh Pengungkapan CSR Terhadap Kualitas Audit Ade Elza Surachman
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.483

Abstract

This research aims to test and empirically prove the effect of corporate social responsibility disclosure on the audit quality. Audit quality measurement in this research uses natural logarithm to audit fees while CSR reporting is measured using a content analysis approach. The population of this research is the sub-sector transportation of companies listed in the Indonesia Stock Exchange in 2010 until 2017. The annual report contains disclosure of corporate social responsibility activities of 4 companies that using a purposive sampling technique. Methods of data analysis using descriptive statistical analysis and simple linear regression. These results indicate that corporate social responsibility disclosures have a significant effect simultaneously and partially on the audit quality
Uji Model Kualitas Audit: Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia T. Husain; Melani Quintania; Nedi Hendri
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.476

Abstract

Various financial statement scandals lead to a low public perception of audit quality. The quality of the audit itself can be studied from various perspectives. This research uses the paradigm of thinking to test audit quality modeling in predicting financial ratios consisting of liquidity ratios, activity ratios, solvency ratios, profitability ratios, and market prospect ratios. The type of research is causality with a quantitative approach. The subject of this research uses a public company that does Initial Public Offerings (IPO) in 2019. Data analysis methods use logistic regression analysis. This study's findings show that it meets the model's specifications, with nagelkerke r square score of 0.151, which means it has a weak influence in explaining the model. Besides that, does not yield influence simultaneously with omnibus tests of model coefficients and only one proof of the hypothesis of the Financial Ratio's viz price-to-book value proxy test that has a partially significant effect with the wald testing.
Pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas pada perusahaan pertambangan subsektor batubara yang terdaftar di Bursa Efek Indonesia periode 2016-2019 Viena Juliana; Solihin Sidik
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.510

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui tingkat perputaran kas dan perputaran piutang memiliki pengaruh terhadap profitabilitas baik secara parsial maupun simultan dalam suatu perusahaan. Obyek penelitian ini adalah perusahaan pertambangan subsektor Batubara yang terdaftar di Bursa Efek Indonesia Periode 2016-2020. Jenis data dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah data sekunder, berupa data laporan keuangan (neraca dan laporan laba rugi) terkait dengan variabel dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa perputaran kas memiliki pengaruh positif signifikan terhadap profitabilitas. Sedangkan perputaran piutang memiliki pengaruh negative terhadap profitabilitas. Hasil penelitian secara bersamaan menunjukkan bahwa perputaran kas dan perputaran piutang memiliki pengaruh positif dan signifikan sebesar 51,1% terhadap profitabilitas dan sisanya 48,1% dipengaruhi oleh variabel lain yang tidak diteliti.
Pengaruh Auditor Internal, Auditor Eksternal Dan Dewan Perwakilan Rakyat Daerah Terhadap Good Governance (Survei pada Kabupaten/Kota di Wilayah II Provinsi Jawa Barat) Devi Astriani; Lilis Lasmini; Sari Marliani
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.477

Abstract

This study aims to examine: the effect of Internal Auditors, External Auditors and Regional House of Representatives on Good Governance in Regencies / Cities in Region II of West Java Province. Based on its purpose, this research is a verification study, namely research that seeks to test the answer to a temporary problem (hypothesis) based on a particular theory. The research method used was an  explanatory survey, namely research using populations to explain the relationship between variables in the population. This study is intended to look for facts and factual information collected from respondents using a questionnaire given to the Inspectorate as an Internal Auditor, the Supreme Audit Board (BPK) as an External Auditor and Members of the Regional People's Representative Council in Regencies / Cities in Region II of Java Province West. Based on the results of the study it was found that the Internal Auditor, External Auditor and Regional House of Representatives had a positive effect on Good governance, simultaneously and partially.
Pengaruh Pemahaman, Kesadaran, Tarif Pajak dan Pelayanan Perpajakan Usaha Mikro, Kecil dan Menengah di Kabupaten Karawang Ajeng Resti Fauzi; Kholida Atiyatul Maula
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.505

Abstract

The purpose of this research is to know the influence of understanding, awareness, tax rates and taxation services of SMES taxpayer compliance. One of the efforts to help the economic development is in the presence of SMES in Indonesia. Development and development of the country will grow more if the state financing runs smoothly. One of the Government's efforts for the state financing to run smoothly is that the government needs a sufficient source of country for the development of the country that is being done by paying taxes. The population in this study is a SME which includes SMES champion in Karawang Regency period 2019, amounting to 58 MSMES. Data is collected by spreading the questionnaire to SMES The study used multiple linear analysis techniques. In partial testing the results showed that tax awareness and tariffs were influential for taxpayer compliance, while understanding and taxation services had no effect on the taxpayer's obligation. In the simultaneous testing of research results shows that understanding, awareness, tax rates and taxation services jointly affect taxpayer compliance.

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