Jurnal Akuntansi, Perpajakan dan Auditing

Faktor-Faktor yang Memengaruhi Luas Pengungkapan Laporan Tahunan pada Sub Sektor Makanan dan Minuman di BEI Tahun 2019-2022

Hervira Maulidianita — 2024-02-06

This research was conducted to analyze leverage, profitability, company age and public share ownership on the extent of annual report disclosure. The research object used is the food and beverage subsector on the IDX in 2019-2022. This data was processed in a panel manner using Eviews version 13. The sample found was 23 companies using the purposive sampling method. Based on this research, it was found from the results of hypothesis testing that the company age variable had a significant positive influence on the extent of annual report disclosure. Meanwhile, the variables leverage, profitability and public share ownership have no influence on the extent of annual report disclosure. It is concluded that leverage, profitability and public share ownership are financial reports that must be disclosed according to SEOJK No.30/SEOJK.04/2016. Therefore, food and beverage companies are expected to continue to develop their business so that the company can survive for a long time and have a long life in the business world, so that the company can present a broader annual report which not only discloses information that must be disclosed but also provides additional voluntary information. This is done to attract the attention of users of food and beverage companies' annual reports.

Pengaruh Gender, Locus of Control, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Audit Judgement

Diki Setyawan — 2024-02-09

An auditor is a profession whose job is to reveal the truth of the information
contained in a company's financial reports. Audit judgment is the auditor's
decision on an idea, opinion, event, status and others that will influence the
audit opinion. This research was conducted with the aim of obtaining
empirical evidence regarding Gender, Locus of Control, Task Complexity,
and auditor experience in the Application of Audit Judgment. This research
uses primary data with a sample of internal auditors representing BPKP DKI
Jakarta Province. The sampling technique in this research used convenience
sampling with 70 respondents. Hypothesis testing in this research uses
Structural Model Partial Least Square (SEM-PLS) using SmartPLS 3.0
software. Based on the results of the analysis in this research, it can be
concluded that: (1) gender has a negative effect on audit judgment, (2) locus
of control has a positive effect on audit judgment, (3) task complexity has a
negative effect on audit judgment, and (4) Auditor Experience has a positive
effect on audit judgment.

Pengaruh Firm Growth dan Total Asset Turnover Terhadap Kinerja Keuangan

Rachmalia Jeany Savitri — 2024-02-09

This research aims to determine the effect of sales growth, asset growth, and total asset turnover on financial performance. The research uses secondary data in the form of financial statements that can be seen on the Indonesia Stock Exchange (IDX) website. The population in this research is manufacturing companies listed on the IDX in 2021 - 2022. This research used purposive sampling techniques to produce a sample of 96 companies. The method used in this research is quantitative method. This research used descriptive statistical analysis techniques and panel data regression analysis. The research was processed using Eviews 12 software. The results of this research show that sales growth negatively affects financial performance. Asset growth has a positive effect on financial performance. Meanwhile, total asset turnover does not affect financial performance.

Pengaruh Good Corporate Governance dan Financial Distress Terhadap Pengungkapan Laporan Keberlanjutan

Nurma Puspitasari — 2024-02-09

The purpose of this study is to ascertain how audit committee size, board of directors size, independent commissioner size, and financial distress affect the disclosure of sustainability reports. The companies in the infrastructure sector listed on the IDX between 2020 and 2022 are the subject of this study. Purposive sampling was utilized in this study to choose the sample according to predetermined standards. The panel regression approach is used to process the data. The findings indicated that the size of the audit committee significantly impacted sustainability report disclosure, the size of the board of directors had no bearing on sustainability report disclosure, the size of independent commissioners significantly impacted sustainability report disclosure, and financial distress had no bearing on sustainability report disclosure. The study's findings suggest that businesses should disclose more about sustainability because the topic will be brought up more and more in the future.

Analisis Efektivitas Alokasi Dana Desa pada Anggaran Belanja di Desa Banguncipto Kecamatan Sentolo, Kulon Progo, Daerah Istimewa Yogyakarta

Stephanie Nathania — 2024-02-11

Tujuan penelitian ini adalah untuk mengeksplorasi bagaimana Dana Desa dialokasikan dan seberapa efektif penggunaannya di Desa Banguncipto, Kulon Progo. Selain itu, penelitian ini bertujuan untuk memverifikasi apakah Desa Banguncipto, Kulon Progo, melakukan pengelolaan keuangan Desa dengan baik. Pendekatan penelitian ini menggabungkan aspek kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa tingkat efektivitas Dana Desa di Desa Banguncipto bervariasi dari tahun ke tahun: efektif pada ketiga tahun, 2019, 2020, dan 2021. Desa Banguncipto terbukti berhasil mengelola keuangannya dengan melibatkan partisipasi masyarakat, menjaga transparansi dan ketaatan terhadap regulasi yang berlaku. Tantangan utama yang dihadapi dalam pengelolaan keuangan adalah kurangnya sumber daya manusia, yang menyebabkan penundaan dalam pelaporan kegiatan. Diskusi dan implikasi lebih lanjut dari temuan ini akan diuraikan dalam artikel.

Pengaruh Arus Kas Operasi, Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Financial Distress

Emilia Fitriani — 2024-02-13

The Effect of Operating Cash Flow, Profitability, Liquidity, and Solvency on Financial Distress in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research was conducted to determine the effect of operating cash flow, profitability, liquidity and solvency on financial distress. This research uses transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period as the population. This research method uses quantitative methods with data in the form of financial reports available IDX website. The sample was selected using purposive sampling and produced 76 observation data. The data were processed using the SPSS application and analyzed using logistic regression analysis. Based on the results of the analysis conducted, it can be concluded that operating cash flow and liquidity does not have a significant effect on financial distress. Meanwhile, profitability have a negative and significant effect on financial distress and solvency has a positive and significant effect on financial distress.

Analysis of The Effectiveness of Motor Vehicle Tax Revenue and Motor Vehicle Title Transfer Fee at SAMSAT Rangkasbitung

Fina Amal Arofahmawati — 2024-02-16

ABSTRACT

The purpose of this study was to analyze the effectiveness of Motor Vehicle Tax (PKB) and Motor Vehicle Title Transfer Fee (BBNKB) revenue and to develop efforts to increase PKB and BBNKB revenues at Samsat Rangkasbitung for the period 2018-2022. One measure of the success of PKB and BBNKB revenue is by calculating the effectiveness of PKB and BBNKB. The research method used is quantitative research with a descriptive approach. Meanwhile, the samples used were the target and realization reports of motor vehicle taxes and motor vehicle title transfer fees in 2018-2022 at Samsat Rangkasbitung. Sampling was done by purposive sampling. The results showed that the effectiveness of PKB and BBNKB revenue at Samsat Rangkasbitung was in the criteria of very effective and quite effective so that it could increase local revenue. In addition, in increasing the revenue of PKB and BBNKB, Samsat Rangkasbitung made various efforts including conducting socialization to the community, launching Samsat Drive Thru, and others.

Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Harga Saham dengan EPS sebagai Moderasi

Zefania Marshanda Filia — 2024-02-17

The purpose of this study is to determine the effect of profitability, liquidity, and solvency on stock prices with earnings per share as a moderation variable. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling is used as a sampling technique with 23 selected companies from all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The data in this study was processed using panel data regression analysis with the Eviews 12 program. The results of this study show that liquidity can affect stock prices. While profitability and liquidity have no effect on stock prices. And earnings per share are not able to moderate the effect of profitability, liquidity, and solvency on stock prices. From the results of this study, it is expected to have a good impact on company managers where this information is very important for company managers to attract investors in investing their capital. In addition, it can have an impact on suppliers and creditors for decision making in providing credit for the company. And lastly, it can have an impact on investors as a consideration in making investment decisions.

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Perusahaan Terhadap Kebijakan Dividen pada Perusahaan BUMN

Rifka Fauzia Hidayat — 2024-02-17

Examining and assessing the effects of company size, profitability, and institutional ownership on state-owned enterprises listed on the Indonesia Stock Exchange's dividend policy from 2018 to 2022 is the goal of this research. In this study, logistic regression analysis was utilized with the assistance of SPSS 29. Utilizing secondary data from corporate annual reports and financial reports that are available on each company's website as well as the IDX, this study is quantitative in nature. The study's population consists of the 24 state-owned companies that were listed on the Indonesian stock exchange between 2018 and 2022. In this study, 75 data samples from 15 businesses that complied with the criteria were used to implement purposeful sampling. The results of the study indicate that, at least in part, profitability has a considerable favorable influence on the dividend policy. The company's size has no discernible effect on the dividend policy. Institutional ownership has no appreciable effect on the dividend policy. The study's implication for the corporation is that it should maximise profits through improved performance, particularly when it comes to the utilisation of company assets. Investors might therefore infer from this that they can base their selections on profitability. This is due to the study's showing that dividend policy can be impacted by a company's profitability.

Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi

Sunita Nurfalah — 2024-02-17

This study aims to determine the effect of liquidity and company size on tax aggressiveness with profitability as a moderating variable. The research method used is quantitative with secondary data. The population in this research is energy and basic materials sector companies listed on the IDX in 2020-2022. The sampling technique uses a purposive sampling method. The final number of observations in this study was 88 data. The data analysis method uses panel data regression analysis which is processed using Eviews 12 software. The results of this research show that the profitability variable has a positive effect on tax aggressiveness. Company size has no effect on tax aggressiveness. Profitability has no effect on tax aggressiveness. Profitability cannot moderate the influence of liquidity on tax aggressiveness. Profitability cannot moderate the effect of the relationship between company size and tax aggressiveness.

Pengaruh Tingkat Pendidikan, Pengetahuan Akuntansi, dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM (di Kecamatan Makasar Jakarta Timur)

Mochammad Angga Syifaurrohman — 2024-02-21

The purpose of this study is to determine how education level, accounting knowledge, and accounting training impact the usage of accounting information in Micro, Small, and Medium Enterprises (MSMEs) in Makasar District, East Jakarta. This analysis includes MSME owners from Makasar District who have registered on the JakPreneur platform and correspond to the specified sample. This study employs a non-probability sampling strategy with the Purposive Sampling type and the Convenience aSampling technique. For this study, we performed inferential analysis using SmartPls 3. According to the findings, accounting expertise has a favorable influence on the utilization of accounting information in MSMEs, however education level has a negative impact. Accounting training has a detrimental influence on how MSMEs use accounting information. Based on these findings, future researchers are advised to increase the sample of MSMEs utilized as respondents and investigate additional characteristics that may impact the usage of accounting data.

Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Moderasi pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Dicky Bachtiar Nugraha — 2024-02-25

Every company is expected to pay out taxes in accordance with the laws that have been rooted by the government regarding earnings. On the other hand, there are a number of organizational structures that do not adhere to the need that they pay taxes as a matter of law. The objective of this study is to investigate the connection between profitability and debt in the context of companies avoiding tax payments. A wide variety of energy-related companies are included in this study, which listed on the Indonesia Stock Exchange between the years 2018 and 2022. During the course of the sample collection, which was carried out using the approach of purposive sampling, a total of 170 data were observed. Utilizing SPSS Version 26, which was built for the purpose of this study, the application of the interaction model of moderated regression analysis was carried out on the data that was gathered for this investigation. Therefore, these models are easier to comprehend due to the fact that this is the case. It has been shown via statistical analysis that there is no connection between tax avoidance and earnings. It is possible that the size of the company will have an impact on the use of leverage to avoid paying taxes. Nevertheless, the size of the company does not have any bearing on the use of profitability for the purpose of tax avoidance. The results of this research prove that previous research is still inconsistent and grand theory can still be used as a basis for developing hypotheses.

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi KAP Terhadap Audit Delay

Adnan Wisnu Nugroho — 2024-03-04

This research aims to determine the effect of profitability, company size, and KAP reputation on audit delay. This research uses cyclical consumer sector companies on the main listing listed on the Indonesia Stock Exchange in 2021-2022 as the population. The data in this study were processed using the SPSS version 26 application and analyzed using multiple linear regression analysis. The sample was selected using a purposive sampling method which resulted in 76 total observations. The results of this research indicate that profitability has a negative effect on audit delay. Meanwhile, company size and KAP reputation have no effect on audit delay.

Pengaruh Penerapan E-System Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Perpajakan Wajib Pajak Orang Pribadi

Vieri Delvechio — 2024-03-28

The Taxpayer compliance is important to avoid causing tax evasion, smuggling, and other tax problems. The aim of this research is to analyze the influence of the tax e-system, taxpayer awareness, and tax penalties on tax compliance. The samples using simple random sampling technique was 120. In this study, data is gathered using a Google Form survey administered to individual taxpayers in KPP Pratama Jakarta Kebayoran Lama. With SPSS 25, multivariate analysis was used to analyze the data and the hypothesis. The results show that taxpayer awareness and tax penalties have a significant effect on taxpayer compliance. Whereas the tax e-system has no significant effect.

Pengaruh Profitabilitas, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak di Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021

Fahrul Marhan — 2024-03-29

This study aims to determine the effect of profitability, company size, and capital intensity on tax aggressiveness. This study used a sample of property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling. This study of the research analysis uses the SPSS 2.5 for windows application. Tax aggressiveness as an independent variable is proxied by effective tax rate (ETR). While the dependent variable in this study is profitability proxied by Return On Asset (ROA), the company size variable is proxied by the natural Log of total assets, and the capital intensity variable is proxied by total net fixed assets divided by total assets. The results obtained in the following study, profitability and capital intensity have accepted and have an effect on tax aggressiveness while company size has no influence on tax aggressiveness.