Jurnal Ilmiah Akuntansi Kesatuan最新文献

{"title":"Pengaruh Sistem Pengedalian Internal, Keadilan Organisasi, Kompetensi Aparatur, dan Moralitas Aparat Terhadap Pencegahan Fraud (Studi Empris Organisasi Perangkat Daerah Provinsi Riau)","authors":"Eka Pramudita Sinaga","doi":"10.37641/jiakes.v10i1.1208","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1208","url":null,"abstract":"Tindak fraud merupakan salah satu permasalahan terbesar bagi Indonesia karena praktek-praktek tindakan fraud yang semakin banyak terjadi. Penelitian ini bertujuan untuk menganalisis Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi, Kompetensi Aparatur dan Moralitas Aparat Terhadap Pencegahan Fraud pada Organisasi Perangkat Daerah Provinsi Riau. Penelitian ini merupakan penelitian kuantitatif, yaitu dengan penyajian hasil penelitian dalam bentuk angka-angka yang kemudian dijelaskan dan diinterpretasikan dalam suatu uraian guna menguji hipotesis. Sampel dalam penelitian ini adalah Pejabat Eselon III dan Eselon IV disetiap Organisasi Perangkat Daerah Provinsi Riau. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner. Dalam penelitian ini sampel berjumlah 127 responden yang dipilih menggunakan purposive sampling. Alat analisis yang digunakan adalah SPSS 24. Berdasarkan hasil analisis data menunjukkan bahwa Sistem Pengendalian Internal dan Keadilan Organisasi berpengaruh positif signifikan terhadap pencegahan fraud di Organisasi Perangkat Daerah Provinsi Riau. Kompetensi Aparatur dan Moralitas Aparat tidak berpengaruh terhadap pencegahan fraud di Organisasi Perangkat Daerah Provinsi Riau. \u0000Kata Kunci : Sistem Pengendalian Internal, Keadilan Organisasi, Kompetensi aparatur, Moralitas Aparat \u0000  \u0000                Fraud is one of the biggest problems for Indonesian because of the increasing number of fraudulent practices. This study aims to analyze the influence of the Internal Control System, Organizational Justice, Apparatus Competence and Apparatus Morality on Fraud Prevention in Regional Apparatus Organizations in Riau Province. This research is a qualitative research, namely by presenting research results in the form of numbers, which are then explained and interpreted in a description to test hypotheses. The sample in this study were Echelon III and Echelon IV officials in each Regional Apparatus Organization of Riau Province. This study uses primary data collected using a questionnaire. In this study, a sample of 127 respondents were selected using purposive sampling. The analytical tool used is SPSS 24. Based on the results of data analysis, it shows that the Internal Control System and Organizational Justice have a significant positive effect on fraud prevention in Riau Province Regional Apparatus Organizations. Apparatus Competence and Apparatus Morality have no effect on fraud prevention in Riau Province Regional Apparatus Organizations. \u0000Keywords: Internal Control System, Organizational Justice, Apparatus Competence, Apparatus Morale","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125102862","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 PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB (Studi Kasus di Kantor Badan Pendapatan Daerah Kota Pekanbaru)","authors":"Ranti Dela Arrasi","doi":"10.37641/jiakes.v10i1.1206","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1206","url":null,"abstract":"Land and Building Tax is an important income for each region, therefore each local government has its own way to optimize income from the Land and Building Tax sector. This study aims to analyze the effect of tax knowledge, tax socialization and tax sanctions on taxpayer compliance in paying land and building taxes in the city of Pekanbaru, either partially or simultaneously. This research was conducted on individual taxpayers registered at the Regional Revenue Agency (BAPENDA) Pekanbaru City. This research is a descriptive research that uses a quantitative approach. The sample method is Accidental Samplin with a total of 100 taxpayers. The data in this study are primary data using a questionnaire that has been reviewed for validity and reliability. The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that the variables of knowledge, socialization and tax sanctions have a positive and significant effect on taxpayer compliance in paying PBB. \u0000Keywords: Tax Knowledge, Tax Socialization, Tax Sanctions, Taxpayer Compliance.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133614900","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 Tingkat Kesulitan Keuangan Perusahaan Makanan dan Minuman Akibat Pandemi Covid-19","authors":"Diah Agustina Prihastiwi, A'innisa Nurjannah","doi":"10.37641/jiakes.v10i1.1186","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1186","url":null,"abstract":"Since the development of the Corona virus, which was first discovered towards the end of 2019 in Wuhan, Hubei Region, China, it has spread throughout the world because of its fast-spreading contagion. All the affected countries have adopted different strategies to reduce the rate of transmission of this infection, in particular small to large scope social restrictions. The implementation of these approaches in the long term will have a very real impact around the world, one of which is the decline in global financial movements, considering Indonesia. In this study, financial ratios were calculated for all data using financial ratios in the Modified Altman Z-Score model, Grover Score, Zmijewski. The results of the Altman Z-Score Altered model analysis on food and beverage companies during the Coronavirus pandemic, precisely in the 2020 quarter, food and beverage companies are expected to experience financial distress as many as 4 companies. The results of the calculation based on the analysis of the Grover Score model for food and beverage companies during the Coronavirus pandemic, to be precise, per quarter of 2020, the F&B companies that are expected to experience financial distress are 3 companies. The results of calculations based on the Zmijewski model for food and beverage companies during the Coronavirus pandemic, to be precise, per quarter of 2020, food and beverage companies that are expected to experience financial distress are 2 companies.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129632064","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 GOOD GOVERNANCE, PENGAWASAN INTERN DAN DISIPLIN KERJA TERHADAP KINERJA PEMERINTAH DAERAH KOTA PEKANBARU","authors":"Dina Epriliani","doi":"10.37641/jiakes.v10i1.1198","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1198","url":null,"abstract":"that affect the performance of local governments. The method used in this research is a questionnaire. The population used in this study were local government employees of the city of Pekanbaru and 395 samples. The data analysis technique used is the test instrument, namely validity, \u0000This study aims to examine the implementation of good governance, internal supervision, and reliability, classical assumption test, namely normality, heteroscedasticity and multicollinearity, f test, t test, multiple linear regression analysis and coefficient of determination test. The types and techniques of data collection used are primary data obtained directly from respondents. The results of the study simultaneously see the application of good governance, internal supervision and work discipline simultaneously affect the performance of local governments. the implementation of good governance, internal supervision and work discipline are one of the indicators that affect the performance of local governments \u0000Keywords: Implementation of good work discipline governance ; internal supervision ; work discipline","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115233286","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":"Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure","authors":"Amrie Firmansyah, Maya Piserah, Vanessa Fonda Sutjipto, Estralita Trisnawati","doi":"10.37641/jiakes.v10i1.1185","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1185","url":null,"abstract":"This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131026205","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 Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan sub sektor kimia","authors":"Khusnul Khotimah, I. Hidayat","doi":"10.37641/jiakes.v10i1.1175","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1175","url":null,"abstract":"This study was conducted with the aim of testing the effect of profitability and firm size on firm value. The population in this study used purposive sampling and used chemical sub-sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period, based on the selection criteria, a sample of 13 companies were obtained which were used in this study. Statistical method used to test the hypothesis of multiple regression analysis. The results of this study indicate that profitability has no significant effect on firm value and firm size has a significant effect on firm value.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125854467","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 Pengaruh ROA, CR dan DAR Terhadap Nilai Perusahaan Sektor Makanan dan Minuman di BEI","authors":"Liana Sofiani, Enda Mora Siregar","doi":"10.37641/jiakes.v10i1.1183","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1183","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah ROA, CR dan DAR mempengaruhi nilai perusahaan yang diproksikan dengan PBV.  Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data sekunder yaitu laporan keuangan yang diunduh dari website BEI. Adapun populasi sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2020 berjumlah 26 perusahaan. Dengan menggunakan teknik purposive sampling maka sampel yang lolos terseleksi berjumlah 11 perusahaan. Hasil pengujiannya secara parsial adalah hanya ROA dan DAR yang memberi pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan current ratio terbukti tidak memberikan pengaruh yang berarti pada nilai perusahaan. Hasil secara simultannya yaitu ketiga variabel independen ROA, CR dan DAR secara serempak mempengaruhi nilai perusahaan dengan besarnya pengaruh cukup kuat yaitu 75,8%.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129092660","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 Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching","authors":"Fio Prananda Holdi, R. Tarmizi","doi":"10.37641/jiakes.v10i1.1204","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1204","url":null,"abstract":"The independence of an auditor is one of the main things for auditors, in order to maintain the level of auditor independence, the government issues regulations related to auditor rotation. This study plans to examine the impact of financial distress, audit opinion, and KAP size on auditor switching at consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2020 period. \u0000 The independent variables used are financial distress, audit opinion, and KAP size. and the dependent variable, namely auditor switching. The population in this study are consumer goods industrial companies as many as 37 companies. The examination technique used is logistic regression analysis using SPSS version 25 software. The results of this study are that financial difficulties do not have a significant impact on auditor turnover, while audit opinion and KAP size have a significant positive impact on auditor changes.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129042841","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 Profitabilitas, Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan, Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020","authors":"Agus Wahyudi","doi":"10.37641/jiakes.v10i1.1193","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1193","url":null,"abstract":"This study aims to examine the effect of profitability, leverage, company size, sales growth, and accounting profit on stock returns in state-owned companies listed on the Indonesia Stock Exchange with the 2018-2020 observation year. The type of research used is quantitative research with an associative approach. The sampling technique uses purposive sampling so that the number of samples is 16 companies with a total of 48 observations. The results show that profitability and company size have no effect on stock returns. Then leverage and sales growth have a negative effect on stock returns. While accounting profit has a positive effect on stock returns. as much as 46.8% of stock return variables can be explained by the variables of profitability, leverage, company size, sales growth, and accounting profit, the rest is influenced by other variables not included in this study.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125685462","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 Kinerja Portofolio Saham Perusahaan Pada Sektor Jasa Penerbangan Di Beberapa Negara Asean","authors":"Iftikar Arif Yuri, Nur Octasari Lisadi, M. Sari","doi":"10.37641/jiakes.v9i3.905","DOIUrl":"https://doi.org/10.37641/jiakes.v9i3.905","url":null,"abstract":"The Covid-19 pandemic that occurred in early 2020 in the world resulted in many businesses and companies being affected, handling companies in the aviation sector in ASEAN countries. As an investor who is going to invest, of course, you have to assess how the performance of the stock is, whether it will provide good and profitable returns, because the purpose of investors in investing in the capital market is of course to get a good increase (return). Portfolio performance evaluation is the final stage of the investment management process which aims to assess whether the portfolio that has been formed has a good performance and is in accordance with investment objectives. Among them are using the Sharpe, Treynor, and Jensen measurement models. The results showed that the Sharpe Method of Measurement found that the Garuda Indonesia company (-0.9144) had a greater risk and its performance was arguably the lowest compared to the other 3 companies because the Sharpe index value of Garuda Indonesia was higher risk than AirAsia Berhad-Malaysia (-0, 4823), Bangkok Airline-Thailand (-0.4703), and Nok Airlines Public Company-Thailand (-0.1133). None of the portfolios of these 4 companies produced better performance, in fact showed less performance than the benchmark. Meanwhile, the Treynor and Jensen methods also show that the performance of these companies underperforms against the benchmark.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132985066","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}