Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)最新文献

{"title":"Pengaruh Komponen Pengendalian Internal terhadap Opini Audit Berdasarkan SA 315","authors":"Tiara Setra Linuhung, Agus Widarsono, Nelly Nur Apandi","doi":"10.28932/jafta.v5i1.8074","DOIUrl":"https://doi.org/10.28932/jafta.v5i1.8074","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh kelima komponen pengendalian internal berdasarkan SA 315, yaitu lingkungan pengendalian, penilaian risiko entitas, aktivitas pengendalian, sistem informasi dan komunikasi, dan pemantauan atas pengendalian terhadap opini audit. Sampel pada penelitian ini adalah 27 LKPD pemerintah kota/kabupaten di Jawa Barat. Data dianalisis dengan regresi logistik berganda. Hasil penelitian menunjukkan bahwa kelima komponen pengendalian internal tidak berpengaruh terhadap opini audit.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"55 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140085586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kompensasi dan Disiplin Kerja Terhadap Kinerja Karyawan Melalui Motivasi Kerja","authors":"Purwaningsih Purwaningsih, Ni Putu Riski Martini, Toni Herlambang, Ahmad Rido’i Yuda Prayogi","doi":"10.28932/jafta.v5i1.7606","DOIUrl":"https://doi.org/10.28932/jafta.v5i1.7606","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara kompensasi dan disiplin kerja melalui motivasi kerja terhadap kinerja karyawan. Populasi penelitian ini adalah karyawan Mal Layanan Umum Kabupaten Banyuwangi. Metode pengumpulan data dilakukan dengan cara observasi, wawancara/wawancara dan angket. Penelitian ini menggunakan empat variabel. Teknik analisis data yang digunakan adalah Partial Least Square (PLS) dengan menggunakan aplikasi WarpPLS 5.0. Tingkat signifikansi yang digunakan dalam penelitian ini adalah 5%. Pengujian hipotesis pada koefisien jalur antar variabel dengan membandingkan p-value dengan alpha (0,05). Hasil penelitian membuktikan bahwa kompensasi dan disiplin kerja berpengaruh positif dan signifikan terhadap motivasi kerja, kompensasi berpengaruh dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, motivasi kerja berpengaruh positif dan signifikan terhadap kinerja \u0000karyawan. Implikasi penelitian ini adalah berkontribusi dalam mengembangkan teori-teori mengenai pelayanan publik yang berkaitan dengan pelayanan publik, sehingga nantinya dapat menyumbangkan ide-ide yang berguna bagi dunia ilmu pengetahuan pada umumnya dan khususnya untuk Ilmu Manajemen Sumber Daya Manusia untuk pelayanan publik.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"82 25","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140087242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pemahaman Pengenaan Pajak Penghasilan Atas Transaksi Perdagangan Online pada Platform Marketplace terhadap Kepatuhan Wajib Pajak di Jawa Barat","authors":"Deasyell Priskila Koplan","doi":"10.28932/jafta.v4i2.6770","DOIUrl":"https://doi.org/10.28932/jafta.v4i2.6770","url":null,"abstract":"Kepatuhan perpajakan menjadi aspek terpenting dalam perpajakan di semua negara, termasuk Indonesia. Di era revolusi industri 4.0 ini, teknologi di dunia termasuk Indonesia berkembang dan bertumbuh dengan sangat cepat. Hal ini juga didukung dengan adanya wabah Covid-19 di awal tahun 2020 yang mewajibkan semua rakyat Indonesia bahkan dunia untuk melakukan kegiatan sehari-harinya dari rumah. Perdagangan barang dan jasa menjadi salah satu kegiatan yang beralih dari konvensional menjadi online sehingga potensi penghasilan dari perdagangan online pun dapat dikenakan pajak penghasilan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pemahaman pengenaan pajak penghasilan yang sudah dilakukan oleh pedagang online pada platform marketplace terhadap kepatuhan wajib pajak di Jawa Barat. Penelitian ini menggunakan jenis penelitian kuantitatif. Jumlah sampel pada penelitian ini sebanyak 400 responden yang didapat melalui perhitungan dengan rumus Slovin dengan toleransi 5% berdasarkan keseluruhan jumlah pedagang online di Jawa Barat. Dari hasil penelitian diperoleh bahwa variabel X yaitu pemahaman pengenaan pajak penghasilan atas transaksi perdagangan online pada platform marketplace memberi pengaruh pada variabel Y yaitu kepatuhan wajib pajak di Jawa Barat dimana apabila pemahaman perpajakan bergerak ke arah positif (meningkat), maka tingkat kepatuhan wajiib pajak juga akan bergerak ke arah positif (meningkat). Sehingga pemahaman perpajakan ini sangat berpengaruh terhadap jumlah kepatuhan wajib pajak.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139207368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Moderasi Mekanisme Corporate Governance pada Pengaruh Free Cash Flow, Leverage dan Profitabilitas terhadap Manajemen Laba","authors":"A. Winoto, Amelia Lindawati, Angela Tantowi","doi":"10.28932/jafta.v4i2.7652","DOIUrl":"https://doi.org/10.28932/jafta.v4i2.7652","url":null,"abstract":"The study aims to analyze the corporate governance mechanism in moderating the corrrelation of free cash flow, leverage and profitability on earnings management. The samples in the research are 272 samples based on manufacturing companies that listed on Indonesia Stock Exchange from 2014-2018 which were selected by purposive sampling method. The analytical method is Moderated Regression Analyze. The result of the research, it can be concluded that free cash flow has a negative effect on earnings management, leverage has no effect on earnings management, profitability has a positive effect on earnings management, audit quality was not able to moderate the effect of free cash flow, leverage and profitability on earnings management, managerial ownership able to weaken the effect of free cash flow on earnings management, and managerial ownership not able to moderate the effect of leverage and profitability on earnings management.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139208922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Kawaluyaan)","authors":"Edwina Septaviani Wiguna, Vinny Stephanie Hidayat","doi":"10.28932/jafta.v4i2.7758","DOIUrl":"https://doi.org/10.28932/jafta.v4i2.7758","url":null,"abstract":"Penelitian ini memiliki tujuan untuk mempelajari penerapan E-SAMSAT dan efek sanksi perpajakan dalam memengaruhi kepatuhan wajib pajak. Penelitian eksplanatory ini menggunakan pendekatan kuantitatif. Studi ini menggunakan wajib pajak yang terdaftar di Kantor Samsat Kawaluyaan sebagai populasi. Untuk mengumpulkan sampel, metode purposive sampling digunakan, dan 41 responden dikumpulkan. Studi ini menemukan bahwa meskipun sanksi perpajakan tidak memengaruhi peningkatan kepatuhan wajib pajak namun penggunaan E-SAMSAT dapat memengaruhi kepatuhan wajib pajak.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"47 95","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139203842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pemetaan Penelitian Rasio Capital Adequacy Ratio (CAR) pada Perbankan Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review","authors":"Eka Wahyu Hestya Budianto, Nindi Dwi Tetria Dewi","doi":"10.28932/jafta.v4i2.7650","DOIUrl":"https://doi.org/10.28932/jafta.v4i2.7650","url":null,"abstract":"This study aims to determine the research mapping regarding the Capital Adequacy Ratio (CAR) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the CAR ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the CAR ratio based on the number of clusters and their items; and (3) mapping research topics around the CAR ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 636 journal publications regarding the CAR ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the CAR ratio are divided into 5 clusters and 217 topic items; (3) based on the mapping of literature review studies, there are 58 topics around the influence of the CAR ratio and 31 topics about the determinants of the CAR ratio. The implications and contributions of this research are to map research topics around CAR ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139199105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Masih Pentingkah Pemberian Opini Audit Laporan Keuangan?","authors":"Septi Wulandari Chairina","doi":"10.28932/jafta.v4i2.7623","DOIUrl":"https://doi.org/10.28932/jafta.v4i2.7623","url":null,"abstract":"Pendahuluan: Laporan keuangan entitas bisnis yang telah diaudit lebih dapat dipercaya oleh para penggunanya, dibandingkan dengan laporan keuangan yang belum atau tidak pernah diaudit. Opini auditor telah memperoleh keyakinan yang memadai secara keseluruhan tentang apakah sebuah laporan keuangan tersebut telah bebas dari kesalahan penyajian material akibat suatu kesalahan atau kecurangan. Maka auditor bertanggungjawab untuk memberikan opini hasil pemeriksaannya dalam bentuk tertulis, mengenai apakah laporan keuangan disajikan secara wajar sesuai dengan bukti dan catatan yang benar menunjukan suatu keadaan entitas yang sebenarnya terjadi. Metode Penelitian: Penelitian ini menggunakan data primer dengan menyebar kuesioner pada kantor akuntan publik di DKI Jakarta. Alat statistik yang digunakan adalah smartpls 3.0. Hasil: Pertimbangan tingkat materialitas berpengaruh signifikan terhadap independensi dan pemberian opini audit laporan keuangan, pengalaman berpengaruh signifikan terhadap independensi serta profesionalisme berpengaruh signifikan terhadap pemberian opini audit laporan keuangan. Profesionalisme, pengalaman audit dan pertimbangan tingkat materialitas adalah faktor-faktor penting dalam praktik audit yang, jika digunakan dengan bijak dan secara obyektif, dapat memberikan manfaat besar dalam pemberian opini laporan keuangan yang akurat dan kredibel. Independensi adalah prasyarat utama dalam menjalankan audit yang obyektif dan memastikan bahwa faktor-faktor lain, seperti profesionalisme, pengalaman, dan pertimbangan tingkat materialitas, tidak mengganggu obyektivitas auditor. Independensi tidak berhasil memediasi pengaruh variabel eksogen terhadap variabel endogen. Simpulan: Pertimbangan tingkat materialitas berpengaruh signifikan terhadap independensi dan pemberian opini audit laporan keuangan, pengalaman berpengaruh signiikan terhadap independensi serta profesionalisme berpengaruh signifikan terhadap pemberian opini audit laporan keuangan. Independensi tidak berhasil memediasi pengaruh profesionalisme, pengalaman auditor dan pertimbangan tingkat materialitas terhadap pemberian opini laporan keuangan.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"362 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Perancangan Sia Kas Menggunakan Software Microsoft Access 2019 (Studi Kasus Pada Pt Bendara Empat Logistik)","authors":"Muhammad Rachman Alghaniy, Rendra Trisyanto","doi":"10.28932/jafta.v4i2.7648","DOIUrl":"https://doi.org/10.28932/jafta.v4i2.7648","url":null,"abstract":"The Accounting Information System is an important part of a company. SIA must be based on certain standards to ensure quality. Cash accounting information systems are one of the most important types of business processes. Cash is the most liquid asset, so it needs to becontrolled properly in order to avoid irregularities. This research will aim to create a Cash Application System that will help the SIA Cash business process the subject of this research. The research method used is qualitative descriptive from the data collected in the form of interviews, documentation files, and observations. In designing this research application, the System Development Life Cycle (SDLC) method was assisted to analyze the condition of the current AIS. As an application system development, DBMS software is a strict software for designing applications and processing data. this study uses Microsoft Access 2019. The application system is based on the prototype needed by the subject of this research. The output generated from this application is in the form of invoice creation information, order reports, and cash flow reports. Due to SIA's business processes that have not been maximized, the Cash application system was created to support the existing system according to the needs of the research subject.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"70 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139196906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan","authors":"Heryani Siti Nudyah","doi":"10.28932/jafta.v3i2.3929","DOIUrl":"https://doi.org/10.28932/jafta.v3i2.3929","url":null,"abstract":"ABSTRACT \u0000This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. \u0000This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. \u0000The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. \u0000The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements \u0000Keywords: professionalism, professional ethics, materiality level considerations","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115378139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kualitas Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Kecamatan Tanjungkerta Kabupaten Sumedang","authors":"Fanji Farman","doi":"10.28932/jafta.v3i2.3577","DOIUrl":"https://doi.org/10.28932/jafta.v3i2.3577","url":null,"abstract":"Abstrak \u0000Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Pelayanan, Sanksi Pajak, dan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak dalam membayar Pajak Bumi dan Bangunan pada Kecamatan Tanjungkerta Kabupaten Sumedang. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan survey. Teknik pengambilan data diperoleh dari hasil kuesioner dan penelitian kepustakaan. Sampel dalam penelitian ini adalah sebagian wajib pajak PBB pada Kecamatan Tanjungkerta yaitu berjumlah 100 responden. Teknik pengambilan sampel dengan teknik Simple Random Sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan analisis koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa diperoleh korelasi yang kuat yaitu dengan niali koefisien korelasi ganda 0,716. Kualitas pelayanan, sanksi pajak, kesadaran wajib pajak mempengaruhi kepatuhan wajib pajak sebesar 51,3 % dan sisanya 48,7% dipengaruhi faktor lain yang tidak termasuk dalam variabel yang diteliti dalam penelitian ini. Dapat dibuktikan hasil analisis berganda yaitu Y = 0,195 + 0,277 X1 + 0,340 X2 + 0,390 X3, dan nilai Fhitung sebesar 33,688 lebih besar dari pada Ftabel sebesar 2,699 maka H4 diterima H0 ditolak dan juga jika dilihat dari nilai signifikansi sebesar 0,000 lebih kecil dari 0,05. Hal ini menunjukkan bahwa “Terdapat Pengaruh Positif Signifikan Antara Kualitias Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak”. \u0000  \u0000Kata kunci : kualitas pelayanan, sanksi pajak, kesadaran wajib pajak, kepatuhan wajib pajak, pajak bumi dan bangunan.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116610793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}