Jurnal Ilmiah Akuntansi Kesatuan最新文献

{"title":"Efek Sistem Pengendalian Internal Terhadap Penerimaan Retribusi Alat Pemadam Api Ringan","authors":"Febby Haryanti, Decky Hendarsyah","doi":"10.37641/jiakes.v9i3.902","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.902","url":null,"abstract":"This research aims to show the effect of the internal control system on the receipt of retribution for light fire extinguishers at the Bengkalis Regency Fire Department. This research was built using descriptive quantitative methods. The population of this research is all personnel who work at the Bengkalis Regency Fire Department. The sampling technique used purposive sampling, with the criteria that personnel who were in direct contact with the receipt of retribution for light fire extinguishers and obtained a total sample of 27 people. Sources of data using primary data and secondary data, in the form of questionnaires and literature study. The data were analyzed using simple linear regression before being tested for validity, reliability, and normality. This research found that the internal control system had a positive and significant effect on the acceptance of retribution for light fire extinguishers at the Bengkalis Regency Fire Department. This research can contribute to the Bengkalis District Fire Service Office by increasing the acceptance of retribution for light fire extinguishers to impact Bengkalis Regency regional income positively.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115322815","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 Kondisi Keuangan dan Motivasi Pada Minat Calon Sarjana Akuntansi Universitas Tidar Dalam Mengikuti Pendidikan Profesi Akuntansi Di Masa Pandemi Covid-19","authors":"Riza Aziza Sumarna, A. Fatimah","doi":"10.37641/jiakes.v9i3.898","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.898","url":null,"abstract":"The purpose of this study was to find out whether financial conditions and motivation affect the interest of accounting students at Tidar Magelang University in participating in the Accounting Profession Education (PPAk) during the Covid-19 pandemic. The method of collecting data is through a questionnaire with a sample of 50 respondents. Meanwhile, the data analysis model used is Multiple Linear Regression. The results of this study indicate that the financial condition variable does not have a significant effect and the motivation variable has a significant influence on the interest of accounting students to take the Accounting Profession Education (PPAk) during the Covid-19 pandemic.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123231740","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":"Faktor-faktor yang Mempengaruhi Kebijakan Hutang","authors":"Masril Masril, Jefriyanto Jefriyanto, Yusridawati Yusridawati","doi":"10.37641/jiakes.v9i3.901","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.901","url":null,"abstract":"This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129537429","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 Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak di Kota Semarang","authors":"Eko Andi Riyanto, Tri Widyastuti Ningsih","doi":"10.37641/jiakes.v9i3.933","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.933","url":null,"abstract":"This study aims to analyze the factors that influence the level of compliance of individual taxpayers in the city of Semarang. The independent variables used to test the level of individual taxpayer compliance are taxpayer awareness, knowledge and understanding of taxation. Respondents in this study were individual taxpayers registered based on the SPT and domiciled in the city of Semarang. The sampling technique in this study used the proportional cluster random sampling method, where the data source was primary data obtained from the distribution of questionnaires as research instruments. Data analysis used multiple linear regression with the help of SPPS version 23 for windows. The results of the study indicate that: 1) Taxpayer awareness has a positive and significant impact on the level of individual taxpayer compliance; 2) Knowledge and understanding of taxation has a positive and significant impact on the level of compliance of individual taxpayers; 3) Taken together, taxpayer awareness, knowledge and understanding of taxation have a positive and significant impact on the level of individual taxpayer compliance.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130125933","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 Faktor Penentu Terjadinya Persistensi Laba pada Perusahaan Manufaktur di BEI","authors":"Desy Mariani, S. Suryani","doi":"10.37641/jiakes.v9i3.913","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.913","url":null,"abstract":"This study aims to analyze the factors that determine Earning Persistence. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling method used in this study is a purposive sampling method where according to the established criteria, 53 companies are obtained and the data used is secondary data. The analytical technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results showed that Audit Fee and Cash Flow Volatility had a positive and significant effect on Earnings Persistence, Sales Volatility had a negative and significant effect on Earnings Persistence, Debt Level and Operating Cycle had no effect on Earning Persistence. \u0000 ","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131871145","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 Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba","authors":"Y. Pratami, Didit Pradipto","doi":"10.37641/jiakes.v9i3.1210","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.1210","url":null,"abstract":"This study aims to examine the effect of firm size, leverage, and profitability on earnings management. The dependent variable used is earnings management, and the independent variables used are firm size, leverage, and profitability. The subjects of this research are pharmaceutical sector companies listed on the Indonesia Stock Exchange 2017-2019. This sample was selected using a purposive sampling method. The total sample used is 10 sample data. This research method uses multiple linear regression analysis which is processed using spss 25. The results of this study simultaneously show that firm size, leverage, and profitability have an effect on earnings management. Based on the results of the determination test which shows the value of the coefficient of determination is 0.406. These results indicate the ability of the independent variable to explain the dependent variable by 40.6%, while the remaining 59.4% is explained by other variables. While partially shows that firm size and profitability have a positive and significant effect, while leverage has a negative and significant effect on earnings management. \u0000Keywords: Firm Size, Leverage, Profitability and Earnings Management.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116780854","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 Pelaksanaan Etika Profesi, Kecerdasan Emosional, dan Faktor Perilaku Individu Terhadap Audit Judgement","authors":"Alfonsus Fernandes, Kusuma Dewi","doi":"10.37641/jiakes.v9i3.1211","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.1211","url":null,"abstract":"Dalam menghasilkan suatu laporan keuangan yang wajar perlu seorang auditor yang berperan dalam hal mengaudit suatu laporan keuangan dengan mempertimbangkan materialitas dan meminimalisasi risiko salah saji. Laporan keuangan itu perlu diaudit kewajarannya sebab kemungkinan terdapat kesalahan pada saat pengumpulan atau pengolahan, dan saat penaksiran risiko salah saji material, yang disebabkan oleh perilaku etika berprofesi, kecerdasan emosional dan perilaku individu terhadap Audit Judgement. Dalam pembuatan Audit Judgement, auditor memiliki kesadaran bahwa pertanggung jawaban itu sangatlah penting yang membuat auditor harus mempertahankan kepercayaannya dan kemampuannya atau skill yang di miliki auditor. \u0000Audit Judgement dipengaruhi oleh banyak faktor, baik yang bersifat teknis maupun non teknis. Salah satu faktor teknisnya adalah adanya pembatasan lingkup atau waktu audit, sedangkan faktor non teknis seperti aspek-aspek perilaku individu yang dinilai dapat mempengaruhi Audit Judgement yaitu: gender, tekanan ketaatan, kompleksitas tugas, pengalaman, pengetahuan dan sebagainya. Perilaku individu yang mempengaruhi pembuatan Audit Judgement banyak menarik perhatian dari praktisi akuntansi maupun akademisi. Praktek dalam dunia bisnis sering sekali dianggap sudah menyimpang jauh dari aktivitas moral, bahkan ada anggapan bahwa dunia bisnis merupakan dunia amoral yang tidak lagi mempertimbangkan etika. Padahal pertimbangan etika penting bagi status profesional dalam menjalankan kegiatannya. Hal ini disebabkan karena tujuan bisnis adalah untuk mendapatkan keuntungan yang maksimal, sehingga setiap orang maupun perusahaan saling bersaing dalam mendapatkan keuntungan tersebut tanpa memperhatikan aspek-aspek lainnya. Profesi auditor merupakan sebuah profesi yang hidup di dalam lingkungan bisnis, di mana eksistensinya dari waktu-waktu terus semakin diakui oleh masyarakat bisnis itu sendiri.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"130 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128670041","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 Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report","authors":"Toni Hermawan, S. Sutarti","doi":"10.37641/jiakes.v9i3.1209","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.1209","url":null,"abstract":"One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial. Business activities that are only profit-oriented without paying attention to the surrounding conditions will not be able to bring the company to business continuity in the future. In this case, although banking in its business activities does not directly intersect with nature, the sustainability of a company is assessed through three important aspects that become the benchmark for sustainability, one of which is economic value. The economic value of banking can be said to be very material for disclosing a sustainability report (Sustainability Report), which in this sustainability report encourages the achievement of Sustainable Development Goals for the welfare of the company's stakeholders and does not have a negative impact on the community and the environment around the company. This study aims to analyze the effect of Liquidity, Leverage, and Profitability on the disclosure of the Sustainability Report in Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. Profitability as an independent variable, Liquidity is proxied by the Current Ratio (CR), Leverage as an independent variable is proxied by the Dept to Assets Ratio (DAR), and Profitability is proxied by Return On Assets (ROA) while the Sustainability Report is proxied by the Sustainability Report Disclouser Index. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 20117-2020. The sample selection method is purposive sampling method. A total of 11 companies were used as research samples for 4 years. The data in this study were obtained through the website www.idnfinancials.com to obtain the annual financial report and through the company website to obtain the company's sustainability report. Hypothesis testing in this study using multiple linear regression method. The results showed that partially liquidity and leverage had no effect on the disclosure of the sustainability report, and profitability had a significant negative effect on the disclosure of the sustainability report. Simultaneously liquidity, leverage, and profitability affect the disclosure of the sustainability report. \u0000  \u0000Keywords: Liquidity, Leverage, Profitability, Sustainability Report","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"333 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124690040","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 Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern","authors":"A. Widyastuti, Desi Efrianti","doi":"10.37641/jiakes.v9i3.1212","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.1212","url":null,"abstract":"The company was established with the goal of ensuring its continuation (going concern). The auditor is supposed to provide an early warning to the company in the form of a going concern audit opinion when the company's financial condition is in jeopardy. If an entity encounters varied conditions with the assumption of going concern, a going concern audit opinion is one of the audit opinions offered to its financial statements. Many assumptions are made while evaluating a company's going concern status; consequently, variables are required as a solid benchmark for determining a company's going concern status. This study aims to (1) determine whether the size of the company has a significant effect on going concern audit opinion (2) To find out whether company growth has a significant effect on going concern audit opinion (3) Determine if the prior year's audit opinion has a significant impact on the current year's audit opinion. (4) Determine whether the company size, company growth, and the prior year's audit opinion have a significant impact on going concern audit opinion. This research is in the form of quantitative descriptive research. The sample used in this study was selected using a purposive sampling method, with a sample of 81 data from 27 companies that met the criteria. The data analysis method used is logistic regression analysis. The research data was processed using SPSS software. Based on the research, it can be concluded that (1) company size has no significant effect on going concern audit opinion with a significance value of 0.321 and a regression coefficient value of -0.568, meaning that the larger of the company size, the smaller probability of getting a going concern audit opinion (2) Company growth has no significant effect on going concern audit opinion with a significance value of 0.963 and a regression coefficient value of 0.027, meaning that the higher the company's growth ratio, the greater the probability of getting a going concern audit opinion (3) The prior year's audit opinion has a significant positive effect on going concern audit opinion with a significance value of 0.000 and a regression coefficient value of 6.885, meaning that companies that received a going-concern audit opinion in the previous year will have a higher probability of getting a going-concern audit opinion (4) Company size, company growth and prior year's audit opinion simultaneously have a significant effect on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. \u0000  \u0000Keywords: Company Size, Company Growth, Prior Year’s Audit Opinion, Going Concern Audit Opinion","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122554213","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 Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor","authors":"Sekar Arum Mawarni, Airin Nuraini","doi":"10.37641/jiakes.v9i2.927","DOIUrl":"https://doi.org/10.37641/jiakes.v9i2.927","url":null,"abstract":"MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation.             This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"33 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":"127881339","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}