Jurnal Wahana Ilmiah Akuntansi
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FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA
Full text linkThis research was conducted to analyse whether the fraud of detecting financial statements is seeking an earning management. The use of Pentagon fraud in this research because Pentagon fraud is a development of the previous theories, triangle fraud (Cressey, 1953) and Fraud Diamond (Wolf and Hermanson,2004). The aim of conducting this study was to test whether the factors of the Pentagon fraud have significant effects on the metal and chemical manufacturing companies incorporated in the Indonesia Stock Exchange (IDX) during 2017-2018. The study used 54 samples. The sampling technique used is the purposive sample method. The analysis of the data used is linear regression, and to know the outcome of whether the pressure (financial stability, outside pressure and financial targets); Opportunity (nature of industry); Rationalization (Amendment of Auditors); Competence (change of directors); Arrogance (how many CEO photos) has significant effect on fraud. When arrogance and opportunity have no effect on fraud by detecting it using financial statementsPenelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya yaitu triangle fraud ( Cressey, 1953) dan frauddiamond (Wolf and Hermanson,2004). Tujuan kami mengadakan penilitian ini untuk menguji apakah faktor-faktor dari pentagon fraud berpengaruh signifikan pada perusahaan manufaktur logam dan kimia yang tergabung dalam Bursa Efek Indonesia (BEI) selama tahun 2017-2018.Penelitian ini menggunakan 54 sample.Teknik sampling yang digunakan adalah metode sample purposive. Analisis data yang digunakan adalah linear regresi, dan untuk mengetahui hasil apakah tekanan ( stabilitas keuangan, tekanan dari luar dan target keuangan); kesempatan (sifat industry); Rasionalisasi (perubahan auditor); Kompetensi (perubahan direksi) ; Arogansi ( seberapa banyak foto CEO) berpengaruh signifikan terhadap fraud. Ketika arogansi dan kesempatan tidak berpengaruh terhadap fraud dengan mendeteksinya menggunakan laporan keuanga
PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH
Full text linkThis research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a sample of 32 regencies/ cities in Central Java originating from the Regional Revenue and Expenditure Budget (APBD) Report from 2014-2016 obtained from the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis technique used is multiple linear regression with hypothesis testing using t-statistics and F-statistics and coefficient of determination. The results of the research provide information that Regional Original Income and General Allocation Funds have an effect on Capital Expenditures, while Special Allocation Funds do not affect Capital Expenditures.Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal baik secara parsial maupun simultan. Subjek dalam penelitian ini adalah Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah. Penelitian ini menggunakan sampel sebanyak 32 Kab/Kota di Jawa Tengah yang bersumber dari Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dari tahun 2014-2016 yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan RI. Teknik analisis data yang digunakan adalah regresi linear berganda dengan pengujian hipotesis menggunakan t-statistik dan F-statistik serta koefisien determinasi. Hasil penelitian memberikan informasi bahwa Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh terhadap Belanja Modal, sedangkan Dana Alokasi Khusus tidak berpengaruh terhadap Belanja Modal
PENINGKATAN DATABASE SISTEM PENCATATAN AKUNTANSI DI SIMAK BMN BLU UNJ TENTANG KONSTELASI AMORTISASI PENGELOLAAN ASET TIDAK BERWUJUD
No full textThis Community Service activities are carried out using the substantive developing database approach to assertions - accounting management assertions of intangible assets recorded in the State - Owned Financial Management Information System (SIMAK BMN) of the Public Service Agency of Universitas Negeri Jakarta. The substantive developing database carried out includes assertions - occurrence assertions, completeness, valuation, right and obligation and disclosure. The results of the substantive developing will be used as follow-up material from the recommendations of the findings of the Republic of Indonesia Supreme Audit Agency to the Republic of Indonesia Ministry of Technology and Higher Education where the Public Service Agency of Universitas Negeri Jakarta is one of the entities that sampling BPK RI.
The Community Service activity is also an alternative discussion to be a guideline for the existence of a research gap in the implementation of the PSAK (Statement of Financial Accounting Standards) Number 19 concerning intangible assets that adopt the basis of IFRS (International Financial Reporting Standards) where financial reports on assets become reliable, must be assessed based on fair value. PSAK 19 regulates the appraisal time to be carried out at the latest 3 years and at the latest every 5 years. This is where a phenomenon occurs, where if the appraisal is carried out in the 5th year while the amortization period of the intangible asset has been completed before 5 years, then the audit cannot be carried out based on the audit management assertions and make the asset the subject of audit findings potentially affecting audit opinion if material.Participants were given training on tips for managing a procurement of intangible fixed assets, both in the context of procurement by the university or by other units in certain circumstances, and systematically recording the SIMAK BMN UNJ after first carrying out asset reconciliation regular with the accounting and reporting section
PENGARUH HARGA SAHAM, RETURN ON EQUITY, DAN KAPITALISASI BIAYA TERHADAP INCOME SMOOTHING
Full text linkThis study aims to examine the effect of stock prices, return on equity and cost capitalization on income smoothing in the plantation sub-sector listed on the Indonesia Stock Exchange. The research period is five years, namely 2014-2018.
The study used secondary data in the form of financial statements from the Indonesia Stock Exchange (IDX). The sample was companies listed in the plantation sub-sector successively in the period 2014-2018. The research used a purposive sampling method with a sample of 32. Data analysis used multiple linear regression with a significance level of 5%. The results showed that cost capitalization affected the income smoothing practices which was proxied using the Eckel index, while stock prices and return on equity do not affect income smoothing practices.Penelitian ini memiliki tujuan untuk menguji pengaruh harga saham, return on equity dan kapitalisasi biaya terhadap income smoothing pada sub-sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Periode penelitian adalah lima tahun yaitu tahun 2014-2018. Penelitian menggunakan data sekunder berupa laporan keuangan dari Bursa Efek Indonesia (BEI). Sampel penelitian adalah perusahaan-perusahaan yang terdaftar dalam Sektor Pertanian Sub Sektor Perkebunan secara berturut-turut pada periode 2014-2018. Teknik penelitian menggunakan metode purposive sampling dengan banyaknya sampel sebesar 32. Teknik analisis data menggunakan regresi linier berganda dengan taraf signifikansi sebesar 5%.
Hasil penelitian menunjukkan bahwa harga saham dan return on equity tidak berpengaruh terhadap praktik income smoothing. Sedangkan kapitalisasi biaya berpengaruh terhadap praktik income smoothing yang diproksikan dengan menggunakan indeks eckel
PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018)
Full text linkThis study aims to examine the effect of information asymmetry and earnings management on the cost of equity capital for food and beverages companies listed on the Indonesia Stock Exchange. Objects in this study are food and beverages companies listed on the Indonesia Stock Exchange and research samples obtained by 11 companies with the study period is the financial year 2015-2018. The independent variables used are information asymmetry and earnings management, while the dependent variable is cost of equity capital. Data analysis method is done by using multiple regression calculation to test the influence of independent variable to dependent variable. The result of the research indicates that information asymmetry is not influence significantly and earnings management is influence significantly to cost of equity capital.This study aims to examine the effect of information asymmetry and earnings management on the cost of equity capital for food and beverages companies listed on the Indonesia Stock Exchange. Objects in this study are food and beverages companies listed on the Indonesia Stock Exchange and research samples obtained by 11 companies with the study period is the financial year 2015-2018. The independent variables used are information asymmetry and earnings management, while the dependent variable is cost of equity capital. Data analysis method is done by using multiple regression calculation to test the influence of independent variable to dependent variable. The result of the research indicates that information asymmetry is not influence significantly and earnings management is influence significantly to cost of equity capital
PENGARUH CR, DER, DAN NPM TERHADAP PERUBAHAN LABA PADA PERUSAHAAN JASA PERHOTELAN
Full text linkThis study aims to determine the effect of Current Ratio, Debt to Equity ratio and Net Profit Margin on changes in earnings. The sample in this study was a hospitality service company on the Indonesia Stock Exchange which was selected by purposive sampling. The data used are financial statements in 2013 to 2017. The population in this study were Hospitality Services companies listed on the Stock Exchange in the period 2013-2017, a total of 13 companies and 65 samples. There are 3 independent variables, namely Current Ratio (CR) as liquidity ratio, Debt To Equity Ratio (DR) as solvency ratio, and Net Profit Maargin (NPM) as profitability ratio. This research shows that Based on individual variable tests, CR and DER have no significant effect on profit changes, while NPM has a significant influence on changes in earnings.Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity ratio dan N et Profit Margin terhadap perubahan laba. Sampel dalam penelitian ini adalah perusahaan jasa Perhotelan di Bursa Efek Indonesia yang dipilih secara purposive sampling. Data yang digunakan adalah laporan keuangan pada tahun 2013 sampai 2017. Populasi dalam penelitian ini adalah perusahaan Jasa Perhotelan yang terdaftar di BEI pada periode 2013-2017, total 13 perusahaan dan 65 sampel. Ada 3 variabel independen, yaitu Current Ratio (CR) sebagai rasio likuiditas, Debt To Equity Ratio (DR) sebagai rasio solvabilitas, dan Net Profit Maargin (NPM) sebagai rasio profitabilitas. Berdasarkan pengujian variabel secara individu didapatkan bahwa CR dan DER tidak memiliki pengaruh signifikan terhadap perubahan laba, sedangkan NPM memiliki pengaruh signifikan terhadap perubahan laba
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
Full text linkThis research aimed to examine the effect of corporate governance, firm size, and audit quality on the integrity of financial statements. The sample of 27 firms used in this research is publicly traded banking companies listed in Indonesia Stock Exchange before 2012 with the observation period from 2012 to 2015 and is determined by purposive sampling method. The analysis technique used is panel data regression through E-views software 9. This research uses fixed effect model from the result of Chow test and Hausman test. The result of this research indicated that simultaneously, audit quality, corporate governance, and firm size influence the integrity of financial statements. While partially, corporate governance and firm size proved not to affect the integrity of financial statements. As for audit quality has a positive impact on the integrity of financial statements.Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, tata kelola perusahaan, dan ukuran perusahaan terhadap integritas laporan keuangan. 27 sampel yang digunakan pada penilitian ini adalah perusahaan perbankan yang aktif diperdagangkan dan terdaftar di bursa efek Indonesia sebelum tahun 2012 dengan tahun observasi dari tahun 2012 sampai 2015 dan ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah regresi data panel menggunakan aplikasi E-Views 9. Penelitian ini menggunakan model fixed effect dari hasil uji Chow dan uji Hausman. Hasil dari penelitian ini mengindikasikan bahwa secara bersama-sama, kualitas audit, tata kelola perusahaan, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan. Namun secara individual, tata kelola perusahaan dan ukuran perusahaan tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan kualitas audit berpengaruh positif terhadap integritas laporan keuangan. 
ANALIS PENERAPAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN PADA PT MALINDO FEEDMILL TBK
Full text linkThis study aims to analyze the development of performance measurement systems at PT Malindo Feedmill Tbk and to find out the application of Balance Scorecard as a performance measurement system at PT Malindo Feedmill Tbk. This performance measurement is seen from a financial and non-financial perspective. This research was obtained from interviews, distributing questionnaires and observations. Data collection uses primary and secondary data. Primary data obtained from respondents of employees and customers of PT Malindo Feedmill Tbk. Secondary data is obtained from the annual report of PT Malindo Feedmill Tbk. Analysis and interpretation of non-financial terms are said to be good. While in terms of nonfinancial, although there is a fluctuation of financial ratios, it can be said to be quite good.
Penelitian ini bertujuan untuk menganalisis perkembangan sistem pengukuran kinerja pada PT Malindo Feedmill Tbk dan untuk mengetahui penerapan Balance Scorecard sebagai suatu sistem pengukuran kinerja pada PT Malindo Feedmill Tbk. Pengukuran kinerja ini dilihat dari segi keuangan dan juga segi non keuangan. Penelitian ini diperoleh dari wawancara, menyebarkan kuisioner dan pengamatan (observasi). Pengumpulan data menggunakan data primer dan sekunder. Data primer diperoleh dari responden karyawan dan pelanggan PT Malindo Feedmill Tbk. Data sekunder diperoleh dari laporan tahunan PT Malindo Feedmill Tbk. Analisa dan interprestasi dari segi non keuangan dikatakan baik. Sedangkan dari segi nonfinancial, walaupun terjadi naik turun terhadap rasio keuangan dapat dikatakan cukup baik
ANALISIS PENERAPAN PEMBEBASAN PBB DAN BPHTB TERHADAP PENERIMAAN PAJAK DAERAH (Studi Empiris di UPPRD Tanjung Priok)
Full text linkThis study aims to analyze the effect of applying Governor Regulation No. 259 of 2015 concerning exemption from Building Land Taxes and Governor Regulation No. 126 of 2017 concerning the exemption of BPHTB from the Regional Tax revenues of the DKI Jakarta Province. The data used is a report on local tax revenues in the Tanjung Priok District in 2013-2015. There are 2 independent variables, namely the application of Governor Regulation No. 259 of 2015 and Governor Regulation No. 126 of 2017. This research shows that the application exemption from Building Land Taxes and BPHTB influence to Local Tax Revenue.
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Peraturan Gubernur No. 259 Tahun 2015 mengenai pembebasan Pajak Bumi Bangunan dan Peraturan Gubernur No. 126 Tahun 2017 mengenai pembebasan BPHTB terhadap penerimaan Pajak Daerah Provinsi DKI Jakarta. Data yang digunakan adalah laporan penerimaan pajak daerah di Kecamatan Tanjung Priok pada tahun 2013-2015. Ada 2 variabel independen, yaitu penerapan Peraturan Gubernur No. 259 Tahun 2015 dan Peraturan Gubernur No. 126 Tahun 2017. Penelitian ini menunjukkan bahwa penerapan pembebasan PBB dan BPHTB terhadap penerimaan pajak daerah
PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)
Full text linkThis research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 100 pieces to individual tax payer in PT Intikom Berlian Mustika. Research sampling were taken by simple random sampling. Statistical analysis using multiple linear regression. The results showed that tax awareness and sanctions significantly affected the compliance of individual taxpayers, while tax services did not affect the compliance of individual taxpayers at PT Intikom Berlian Mustika.Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran Wajib Pajak, pelayanan fiskus dan sanksi pajak terhadap kepatuhan Wajib Pajak Orang Pribadi. Sampel dalam penelitian ini adalah karyawan swasta yang bekerja di PT Intikom Berlian Mustika. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner. Kuesioner yang disebar sebanyak 100 buah kepada Wajib Pajak Orang Pribadi di PT Intikom Berlian Mustika. Sampel penelitian diambil dengan metode simple random sampling. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kesadaran pajak dan sanksi berpengaruh secara signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi, sedangkan pelayanan pajak tidak berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi di PT Intikom Berlian Mustika