Jurnal Riset Akuntansi dan Keuangan
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Implementasi Strategi Meningkatkan Kepatuhan Pajak Restoran Dengan Pendekatan Enforcement Paradigm, Service Paradigm, Dan Trust Paradigm
No full textPenelitian ini menggambarkan implementasi strategi kepatuhan pada instansi pendapatan untuk meningkatkan kepatuhan pajak restoran. Data penelitian dikumpulkan melalui wawancara, observasi dan pengumpulan dokumen. Penelitian ini berjenis deskriptif kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa strategi kepatuhan harus diimplementasikan secara komprehensif, mengkombinasikan enforcement paradigma, service paradigma dan trust paradigm. Enforcement paradigm diimplementasikan dengan melakukan audit wajib pajak yang terbukti tidak mematuhi peraturan perpajakan dan melakukan tindakan yang tegas jika wajib pajak tidak menyelesaikan kewajiban perpajakannya setelah berbagai tindakan persuasif dilakukan. Service paradigm dilakukan dalam bentuk simplikasi peraturan perpajakan, penggunan Standart Operasional Prosedur dalam pelayanan, penyediaan sarana prasarana untuk mempermudah untuk patuh berupa layanan berbasis teknologi modern untuk proses pendaftaran, pembayaran dan pelaporan. Sedangkan trust paradigm diupayakan melalui penggunaan dana pajak secara efektif, efisien dan akuntabel untuk meningkatkan kepercayaan masyarakat pada pemerintah
Business Failure Risk Analysis in Companies listed on the IDX 2019-2020
Full text linkIn Indonesia, the COVID-19 virus has rendered about 80% of typical tasks impossible. Community restrictions have an impact on corporate activity, which in turn has an impact on the economy. Two out of every three enterprises questioned in Indonesia had temporarily or permanently halted operations, according to the International Labor Organization (ILO). The purpose of this study is to examine the risk of business failure in businesses listed on the Indonesia Stock Exchange, as well as the factors that influence that risk. The descriptive analysis, classical assumption testing, and inference analysis employing multiple regression methods were used in this study. The risk of business failure as proxied by the Z Score, current ratio (CR), and company size among firms listed on the Indonesia Stock Exchange in 2019-2020 is the data used in this study. There were 411 firms in total in this study's sample. Secondary data in the form of firm financial report data and the publication of "IDX Annual Statistics" for 2019-2020 was used in this study. The current ratio and firm size have a strong positive effect on the likelihood of business failure, either partially or simultaneously, according to the findings of this study, with a 27.6% influence level. Maintaining liquidity and firm assets is a critical strategy for business continuity in challenging circumstances like today, even if it has a minor impact
ANALISIS PERSEPSI CALON AKUNTAN TERHADAP PEMAHAMAN KINERJA SISTEM INFORMASI AKUNTANSI
Full text linkThe purpose of this research is to find out whether there is a significant difference in the perception of prospective accountants on the understanding of the performance of the Accounting Information System (AIS) by gender and the Grade Point Average (GPA) of students. The object of this study is accounting students in the 2018 class of Jenderal Achmad Yani Cimahi University. The sampling technique used in this research is purposive sampling and obtained a sample of 141 students. The data analysis method used is the Independent T-Test for the formulation of the first problem and One-Way Anova for the formulation of the second problem. The results of the study prove that there is no significant difference in the perception of prospective accountants on understanding the performance of the Accounting Information System (AIS) by gender and Grade Point Average (GPA) of students. Keywords. Accounting Information System Performance; Perception; Understanding.Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah terdapat perbedaan yang signifikan persepsi calon akuntan terhadap pemahaman kinerja Sistem Informasi Akuntansi (SIA) berdasarkan gender dan Indeks Prestasi Kumulatif (IPK) mahasiswa. Objek penelitian ini adalah mahasiswa akuntansi angkatan 2018 di Universitas Jenderal Achmad Yani Cimahi. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dengan hasil sampel sebanyak 141 mahasiswa. Metode analisis data yang digunakan yaitu Independent T-Test untuk rumusan masalah pertama dan One-Way Anova untuk rumusan masalah kedua. Hasil penelitian membuktikan bahwa tidak terdapat perbedaan signifikan persepsi calon akuntan terhadap pemahaman kinerja Sistem Informasi Akuntansi (SIA) berdasarkan gender dan berdasarkan Indeks Prestasi Kumulatif (IPK) mahasiswa. Kata kunci. Kinerja Sistem Informasi Akuntansi ; Pemahaman; Persepsi
Determinan Non-Performing Loans Pada Sub-Sektor Bank di Bursa Efek Indonesia
Full text linkThis study examines the relationship between corporate governance, macroeconomic factors, and bank-specific factors and the NPL ratio using the sample of all banking sectors listed on the Indonesia Stock Exchange during the period of 2010 to 2019. The data analyzing method used Structural Equation Modeling which was processed by Warp PLS application. The results show that corporate governance measured by board size has a significant positive impact on the NPL ratio while board independence and female board of directors have a significant negative impact on it. However, this study cannot prove the significant relationship between institutional ownership and the NPL. Next, the macroeconomic factors measured by the unemployment rate have a significant positive impact on the NPL. However, again this study cannot prove the significant relationship between GDP growth and inflation rate and the NPL. Then, bank-specific factors measured by bank size and return on equity show a significant negative impact on the NPL ratio while inefficiency has a significant positive impact on it
Covid-19: The Newest Black Swan Crisis and Its Effect toward Banking Stocks
Full text linkAbstract. The outbreak of Covid-19 has changed the condition of stock markets around the world, including Indonesia. The bad news regarding this latest pandemic is forming negative sentiment in the market. Banking companies are one of the industries that have been shaken by the virus. The decline in performance and losses that occurred in many companies due to Covid-19 increased the risk of bad bank loans. This study aims to identify the effect of Covid-19 on the reaction of the banking market in Indonesia. Here, the market reaction is measured by changes in stock prices and stock trading volumes before and after the presidential announcement regarding the Covid-19 case. This study uses the efficient market hypothesis and signal theory to explain the reaction. Data analysis was tested using the Wilcoxon Signed Rank Test. The results showed that there was a change in the price of banking shares and trading volume of banking shares after the entry of Covid-19 in Indonesia
Pengaruh Tata Kelola Perusahaan dan Jenis Kepemilikan terhadap Manajemen Laba Riil
Full text linkTujuan dari penelitian ini membahas tentang hubungan tata kelola perusahaan dan jenis kepemilikan terhadap manajemen laba riil. Pengukuran yang digunakan untuk mengukur variabel manajemen laba riil ada dua jenis, yaitu metode arus kas operasi abnormal (ACFO), dan metode pengeluaran diskresioner abnornal (ADISX). Sampel penelitian meliputi perusahaan non keuangan periode tahun 2016 sampai dengan tahun 2020 yang terdaftar pada Bursa Efek Indonesia dengan jumlah observasi sebanyak 1.230 data. Penelitian ini diuji dengan menggunakan data panel dengan pendekatan fixed effect model. Hasil pengujian menunjukkan bahwa komite audit dengan keahlian keuangan efektif dalam mengurangi manajemen laba riil yang diukur dengan metode arus kas abnormal, sedangkan variabel lain yang membahas jenis kepemilikan dan tata kelola perusahaan tidak berpengaruh terhadap manajemen laba riil yang diukur dengan kedua metode tersebut
PENGARUH VOLATILITAS LABA, KEBIJAKAN DIVIDEN, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM IDX30
Full text linkThis quantitative research is intended to find out the effect of earnings volatility, dividend policy, and leverage on stock price volatility. The population is the IDX30 index company on the Indonesia Stock Exchange from 2012 to 2019. The sampling method used when conducting the research is non-probability sampling with a saturated sample so that a total sample of 30 companies is obtained. Data analysis used the Microsoft Office Excel 2019 computer program and the E-Views 11 program with a significance level of 0.05 or 5%, then the method used for hypothesis testing was the panel data regression analysis method. The results of the test are (1) there is an effect between earnings volatility and stock price volatility, (2) there is an influence between dividend policy and stock price volatility, (3) there is an influence between leverage and stock price volatility.Keywords. Dividend Policy; Earnings Volatility; Leverage; Stock Price Volatilit
PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING
Full text linkThis study is a quantitative study that aims to analyze the effect of the fraud pentagon on fraudulent financial reporting. Pentagon fraud is measured by financial target (ROA), financial stability (ACHANGE), external pressure (LEV), financial need (OSHIP) as a proxy for pressure. Nature of industry (RECEIVABLE) and ineffective monitoring (BDOUT) as proxies for opportunity. Change in auditor as a proxy for rationalization. Change in director (Variable Dummy) as a proxy for competence (ability). Duality of CEO (Variable Dummy) and frequent number of CEO picture (CEOPIC) as proxies for arrogance and fraudulent financial reporting are measured by the M-Beneish Score and Dummy based on the results of the M-Beneish Score. The sampling method is a purposive sample consisting of 132 companies from 180 manufacturing companies in 2018-2019. Data analysis method using Partial Least Square (PLS). This study uses a significance level of 0.1. The results of this study indicate that only the opportunity variable has a positive effect on fraudulent financial reporting. Meanwhile, the variables of pressure, rationalization, competence, and arrogance have no effect on fraudulent financial reporting.Keywords: pressure; opportunity; rationalization; competence; arroganc
Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh internal dan eksternal wajib pajak terhadap kepatuhan membayar pajak bumi dan bangunan di desa Domasan. Pengaruh internal seperti kesadaran wajib pajak, sedangkan pengaruh eksternal yang mempengaruhi wajib pajak ialah sosialisasi perpajakan, usia dan jenis pekerjaan. Objek dalam penelitian ialah masyarakat Desa Domasan, Kecamatan Kalidawir, Kabupaten Tulungagung dan subjek penelitian adalah masyarakat yang terdafatar sebagai wajib pajak dan memiliki surat pemberitahuan tagihan (SPT). Total sampel yang diambil yakni 100 responden. Data dianalisis dengan menggunakan SPSS26.0. Analisis data dengan menggunakan uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Dari analisis yang dilakukan, hasil penelitian menunjukkan bahwa secara parsial sosialisasi perpajakan, usia, jenis pekerjaan dan kesadaran wajib pajak berpengaruh positif signifikan terhadap kepatuhan membayar pajak bumi dan bangunan. Dengan nilai koefisien determinasi sebesar 0,130 maka memiliki distribusi sebesar 13% terhadap kepatuhan membayar pajak bumi dan bangunan, sedangkan 87% dipengaruhi oleh faktor-faktor lain diluar regresi yang dianalisis
Pengaruh Pengetahuan Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak
Full text linkAbstract. This study aims to determine whether knowledge of taxation and the taxpayer environment has an effect on taxpayer compliance through taxpayer awareness as an intervening variable. The research method used is explanatory research. The type of research data in the form of primary data is by giving a questionnaire. The population in this study is the Marketplace registered in the membership directory of the Indonesian E-Commerce Association (idEA). And the sample in this study there are 53 companies. The results of partial hypothesis testing indicate that tax knowledge has a significant effect on taxpayer awareness and the taxpayer environment has a significant effect on taxpayer awareness. The results of partial hypothesis testing indicate that tax knowledge has a significant effect on taxpayer compliance and the taxpayer environment has a significant effect on taxpayer compliance. Simultaneous hypothesis testing results show that Tax Knowledge Indirect Positive Effect on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable while the Taxpayer's Environment does not Indirectly Positive Effect on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable