Jurnal Kajian Akuntansi dan Auditing最新文献_第3页

PERSEPSI AKUNTAN PERUSAHAAN DAN AKUNTAN PUBLIK TERHADAP KONSEP DASAR, PENGUKURAN DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN 公司会计和公共会计对环境会计概念、测量和披露的看法

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2021-11-21 DOI: 10.37301/jkaa.v16i2.46

Ethika Ethika, Widia Gesti Marda

{"title":"PERSEPSI AKUNTAN PERUSAHAAN DAN AKUNTAN PUBLIK TERHADAP KONSEP DASAR, PENGUKURAN DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN","authors":"Ethika Ethika, Widia Gesti Marda","doi":"10.37301/jkaa.v16i2.46","DOIUrl":"https://doi.org/10.37301/jkaa.v16i2.46","url":null,"abstract":"This study aims to empirically examine the differences in perceptions of corporate accountants and public accountants to basic concepts, measurements, and disclosures of environmental accounting. This research was conducted at Public Accounting Firms and Corporate Accountants in West Sumatera. Sampling in this study using the convenience sampling method, in order to obtain a sample of 60. the data analysis technique used to test the hypothesis is the Differential Test (Independent Sample T-test). The results of this study indicate that there is no difference in perceptions between corporate accountants and public accountants on the basic concepts of environmental accounting, environmental accounting measurements, and environmental accounting disclosures. Where both corporate accountants and public accountants have the same perception of the existence of the basic concepts of environmental accounting, environmental accounting measurements, and environmental accounting disclosures are currently inadequate. This research shows that it is necessary to establish as soon as possible special standards on environmental accounting, as a guideline in carrying out environmental accounting practices in companies considering the need for transparency of responsibility for the environment \u0000Keywords: Basic Concepts of Environmental Accounting, Environmental Accounting Measurements, and Environmental Accounting Disclosures.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124144100","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}

引用次数: 0

PENGARUH PELAKSANAAN PENAGIHAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BATAM

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2021-11-21 DOI: 10.37301/jkaa.v16i2.57

Ita Mustika ITA MUSTIKA

引用次数: 0

PENERAPAN E-SYSTEM DALAM KEPATUHAN PAJAK BADAN: MODERASI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK 实体税务合规中的电子系统应用:对税收法规和税收制裁的适度理解

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2021-11-21 DOI: 10.37301/jkaa.v16i2.53

Rhana Sasqia Hibatulwassi, Vince Ratnawati, Nita Wahyuni

{"title":"PENERAPAN E-SYSTEM DALAM KEPATUHAN PAJAK BADAN: MODERASI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK","authors":"Rhana Sasqia Hibatulwassi, Vince Ratnawati, Nita Wahyuni","doi":"10.37301/jkaa.v16i2.53","DOIUrl":"https://doi.org/10.37301/jkaa.v16i2.53","url":null,"abstract":"Tax is main income of Indonesia. This study aims to find empirical evidence related to the effect of taxation e-system on corporate taxpayer compliance and the effect of moderation understanding of tax regulations and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers registered at Pratama Tax Office Bangkinang, amounting to 9,178 corporate taxpayers. The sample of this study was selected using accidental sampling technique, which is a sampling technique where consumers who coincidentally/incidentally meet with the researcher can be used as samples if it is deemed that the person who happened to be met is suitable as a data source. This study use approach for hypothesis testing by using SPSS 26 as statistical program used. The results of this study indicate that implementation of taxation e-system has a positive and significant effect on corporate taxpayer compliance. Meanwhile, the moderating variable such as understanding of tax regulations and tax sanctions has no effect on the implementation of taxation e-system on corporate taxpayer compliance. \u0000Keywords: taxation e-system, understanding of tax regulations, tax sanctions, taxpayer compliance","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121087227","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}

引用次数: 0

Pengaruh Kompetisi, Corporate Governance, terhadap Risk Disclosure (Studi Kasus pada Bank BUMN)

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2021-04-29 DOI: 10.37301/JKAA.V16I1.41

Mike Kusuma Dewi, Elsa Meirina

引用次数: 0

Analysis of Break Event Point in Optimizing Profit on The Mining Coal Company Listed in Indonesia Stock Exchange Period 2012-2016 2012-2016年印尼证券交易所上市煤矿公司利润优化突破点分析

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-10-20 DOI: 10.37301/jkaa.v14i2.12

Wahyu Indah Mursalini

{"title":"Analysis of Break Event Point in Optimizing Profit on The Mining Coal Company Listed in Indonesia Stock Exchange Period 2012-2016","authors":"Wahyu Indah Mursalini","doi":"10.37301/jkaa.v14i2.12","DOIUrl":"https://doi.org/10.37301/jkaa.v14i2.12","url":null,"abstract":"The purpose of the company in running its business is to earn profit / profit. The size of the profits obtained often become a measure of success or failure of corporate management. In the profit planning relationship between cost, sales volume, and profit play a very important role. profit planning requires tools in the form of volume- profit cost analysis. One of the cost-volume-profit analysis techniques is break event point analysis. In general, this analysis also provides information about margin of safety that has usability as an indication and description to the management of how the sales decrease can be estimated so that the business run not suffer loss. So in a company should try as much as possible to avoid losses or even break-even. The purpose of this study is to determine the level of BEP achieved in optimizing earnings at coal mining companies listed on the Stock Exchange. The analytical method used is descriptive analysis. The results show that coal mining companies listed on the BEI have been able to optimize their performance so that it has obtained sales above the break event. A coal mining company should classify costs based on the cost behavior required to perform better profit planning for greater profits.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121518623","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}

引用次数: 0

Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Nilai Pasar terhadap Investment Opportunity Set (pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia, Periode 2014-2017) 股息政策、债务和市场价值政策对投资机会组合的影响(在印尼证券交易所上市的纺织工场制造公司，2014-2017年)

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-10-20 DOI: 10.37301/jkaa.v14i2.13

Rahmi Aulia, Rina Asmeri, Meri Yani

{"title":"Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Nilai Pasar terhadap Investment Opportunity Set (pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia, Periode 2014-2017)","authors":"Rahmi Aulia, Rina Asmeri, Meri Yani","doi":"10.37301/jkaa.v14i2.13","DOIUrl":"https://doi.org/10.37301/jkaa.v14i2.13","url":null,"abstract":" The aim of the study is to determine the effect of Dividend Policy, Debt Policy and Market Value on the Investment Opportunity Set. The research was carried out at the textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study was all textile and garment sub-sector manufacturing companies listed on the IDX. The total population of companies listed in this study were 17 companies. Sampling of this study using purposive sampling technique, thus the final sample obtained was 9 companies incorporated in the textile and garment sector on the Indonesia Stock Exchange for the period of 2014-2017. The data analysis technique used in this study is descriptive analysis, classic assumption test, multiple linear regression and hypothesis testing using the coefficient of determination, t-statistics to examine the partial regression coefficient and f-statistics to examine the regression coefficient simultaneously with the help of SPSS 21 for windows. The results show that dividend policy has a significant effect on the investment opportunity set, debt policy has a partial effect on the investment opportunity set, market value partially influences the investment opportunity set and dividend policy, debt policy and market value simultaneously influence the investment opportunity set .","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132766985","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}

引用次数: 1

Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI) 环境会计披露与环境绩效对公司价值的影响分析(北中列出的LQ-45索引企业的实证研究)

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-10-20 DOI: 10.37301/jkaa.v14i2.15

Ethika Ethika, M. Azwari, Resti Yulistia Muslim

引用次数: 10

Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan pada PT TASPEN (Persero) 分析流动性与盈利能力比率，以评估PT TASPEN (Persero)的财务表现

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-10-20 DOI: 10.37301/jkaa.v14i2.11

Miki Indika, Anggia Syafitri

引用次数: 1

Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Musi Rawas Utara

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-04-20 DOI: 10.37301/jkaa.v14i1.4

Subianto Subianto, Miki Indika, Hengki Febriansa

引用次数: 0

Good Governance Memediasi Hubungan Pengelolaan Keuangan Daerah dan Sistem Pengendalian Intern Pemerintah terhadap Kinerja Instansi Pemerintah (Studi Empiris OPD Kabupaten Solok) 良好的治理关系区域财务管理和政府内部控制系统的政府机构绩效(Solok地区实证研究)

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-04-20 DOI: 10.37301/jkaa.v14i1.5

Nur Azlina

引用次数: 0