JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)最新文献

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Badan Pengelola Keuangan Dan Aset Kab, Serdang Bedagai)","authors":"Tri Agustina, Sri Wardany","doi":"10.32696/jaapi.v3i2.2280","DOIUrl":"https://doi.org/10.32696/jaapi.v3i2.2280","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui adanya pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan internal terhadap kualitas laporan keuangan pada Badan Pengelola Keuangan Dan Aset Kabupaten Serdang Bedagai. Sampel yang diginakan dalam penelitian ini adalah hasil angket yang telah diisi oleh Pegawai Negeri Sipil yang bertanggung jawab atas laporan keuangan pada Badan Pengelola Keuangan Dan Aset Kab. Serdang Bedagai. Metode yang digunakan adalah metode deskriptif kuantitatif dan Teknik analisis yang digunakan adalah dengan melakukan uji asumsi klasik yang meliputi uji normlitas, uji multikoloniaritas, auji autokorelasi dan uji heteroskedastisita. Uji hipotesis meliputi regresi linier sederhana dan regresi linier berganda, uji secara simultan (uji f), uji secara parsial (uji t) dan uji determinan (R²).  Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi sumber daya manusia (X1) berpengaruh positif dan signifikan terhadap kualitas laporan keuangan (Y) dengan nilai thitung (2.202) ˃ ttabel (2.051) dengan nilai signifikansi sebesar 0.036 ˂ 0.05, karena nilai thitung ˃ ttabel sig ˂ 0.05 maka H1 diterima. Pemanfaatan teknologi informasi (X2) berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan (Y) dengan nilai thitung (0.794) ˂ ttabel (2.051) dengan nilai signifikansi sebesar 0.434 ˃ 0.05 karena nilai thitung ˂ ttabel sig ˃ 0.05 maka H2 ditolak. Pengawasan internal (X3) berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan (Y) dengan nilai thitung (0.475) ˂ ttabel (2.051) dengan nilai signifikansi sebesar 0.639 ˃ 0.05, karena nilai thitung ˂ ttabel sig ˃ 0.05 maka H3 ditolak. Dan secara simultan kompetensi sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan internal berpengaruh positif terhadap kualitas laporan keuangan pada Badan pengelola Keuangan dan Aset Kabupaten Serdang Bedagai dengan nilai Fhitung (1.997) ˂ Ftabel (2.95) dengan nilai signifikansi 0.138 ˃ 0.05 maka H4 diterima. Selanjutnya nilai R Square yang diperoleh adalah sebesar 0.182 menunjukkan sekitar 18.2 % kualitas laporan keuangan dipengaruhi oleh variasi dari variabel independent yaitu kompetensi sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan internal.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139362339","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":"DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Wulan Indah Sari Sinaga, Reza Hanafi Lubis","doi":"10.32696/jaapi.v3i1.2078","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.2078","url":null,"abstract":"The objective of the research was to determine the \"Determinants of Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange\". The type of research used was quantitative research. The population in this research was 193 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample was purposive sampling with a sample of 70 companies for 3 consecutive years. The data collection method was to use documentation by taking financial statement data on the Indonesia Stock Exchange. Data that was ready to be processed would be tested using the SPSS 25 program. Based on the results of the research shows that: (1) Liquidity had no positive influence on tax aggressiveness; (2) Leverage had a positive influence on tax aggressiveness; (3) Profitability had no positive influence on tax aggressiveness; (4) The size of the company had no positive influence on tax aggressiveness. Based on the F test liquidity, leverage, profitability, and company size had a positive influence on tax aggressiveness.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130073129","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 KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Kantor Akuntan Publik Kota Medan)","authors":"Apliniari Yuniar, Reza Hanafi Lubis","doi":"10.32696/jaapi.v3i2.1969","DOIUrl":"https://doi.org/10.32696/jaapi.v3i2.1969","url":null,"abstract":"A professional auditor is seen in fulfilling his duties and responsibilities. The purpose of this study was to determine the effect of task complexity, compliance pressure, and auditor experience on audit judgment (an empirical study of auditors at KAP in Medan). This research is a type of quantitative research. The data collection method used in this study was a questionnaire. There are 23 KAP residents and a total of 185 permanent auditors. The research sample was determined based on saturated sampling and only 6 KAPs were accepted, so the sample used was 40 auditors. The data analysis technique of this study used multiple linear regression analysis using SPSS Version 25. The results of this study indicate that: 1. Task complexity has no effect 2. Appropriate pressure has an effect on rating review. 3. The experience of the auditor has a significant influence on the work of the auditor.4. Task complexity, compliance pressure and auditor experience simultaneously have a significant impact on the assessment score.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126509996","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 PRINSIP GOOD GOVERNANCE TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN PERCUT SEI TUAN","authors":"F. Harahap, Junita Putri Rajana Harahap","doi":"10.32696/jaapi.v3i2.1866","DOIUrl":"https://doi.org/10.32696/jaapi.v3i2.1866","url":null,"abstract":"The purpose of this study was to determine the effect of Transparency, Accountability and Participation on Village Fund Management in Percut Sei Tuan District. This type of research is quantitative research. This research was conducted in 18 villages in Percut Sei Tuan District. The population and sample in this study consisted of 90 people, each of which was a village head, village secretary, village finance officer, village staff and one village community from 18 villages studied. The source of data used in this study is primary data obtained using a questionnaire and measured using a Likert scale. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of computer software, namely the Statistical Package for Social Science (SPSS 22). The results in this study indicate that: (1) Transparency partially has no significant effect on Village Fund Management. (2) Accountability partially has a significant effect on Village Fund Management. (3) Partial participation has no significant effect on Village Fund Management. (4) Transparency, Accountability and Participation simultaneously have a significant effect on Village Fund Management.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132718263","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 PERSEPSI KESESUAIAN, SISTEM INTERNAL KONTROL, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN AKUNTANSI PADA PT. BANK PERMATA, TBK","authors":"Prafitri Ahma, Reza Hanafi Lubis","doi":"10.32696/jaapi.v3i1.1817","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1817","url":null,"abstract":"Accounting fraud is a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements and misstatements arising from improper treatment of assets (often referred to as misappropriation or embezzlement) related to the theft of entity assets that result in financial statements not being presented. in accordance with generally accepted accounting principles in Indonesia. This study aims to determine the effect of perceived conformity, internal control systems and also the implementation of good corporate governance at PT Bank Permata, Tbk. The method used in this study is a quantitative method, with a sample of 38 out of 51 all employees of PT Bank Permata, Tbk who serve as administration/finance, marketing, customer service and teller. The type of data used is primary data. The results showed that partially the perceived facility suitability variable had no effect on the accounting fraud variable. The internal control system variable has a partial effect on the accounting fraud variable. The good corporate governance variable partially has no effect on accounting fraud. And simultaneously the variables of conformity perception, internal control system and good corporate governance have an effect on accounting fraud","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125281407","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 SOSIALISASI, PEMERIKSAAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA MEDAN TIMUR","authors":"Vivi Sulyastari, Alistraja Dison Silalahi","doi":"10.32696/jaapi.v3i2.1797","DOIUrl":"https://doi.org/10.32696/jaapi.v3i2.1797","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan  pajak penghasilan badan pada wajib pajak badan di kpp pratama medan timur. Jenis penelitian dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini adalah wajib pajak badan di KPP Pratama Medan Timur. Metode pemilihan sampel menggunakan rumus slovin, jumlah sampel yang digunakan adalah 98 data sampel. Sebelum dilakukan penelitian, terlebih dahulu dilakukan uji coba instrumen dengan uji validitas dan uji reliabilitas. Uji prasyarat analisis meliputi uji normalitas, uji linearitas, uji multikolinearitas dan uji heteroskedastisitas. Metode analisis data menggunakan regresi linier berganda Hasil penelitian menunjukkan bahwa sosialisasi berpengaruh terhadap peningkatan penerimaan pajak, sedangkan pemeriksaan berpengaruh signifikan terhadap peningkatan penerimaan pajak, kepatuhan wajib pajak berpengaruh terhadap peningkatan penerimaan pajak badan.  Kemudian terdapat pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan pajak badan.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"434 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121457579","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 RETURN SAHAM, VOLUME PERDAGANGAN SAHAM, DAN VOLATILITAS HARGA SAHAM TERHADAP BID ASK SPREAD (Studi Empiris pada Industri Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)","authors":"Novita Yuli Lubis, Wilda Sri Munawaroh Hrp","doi":"10.32696/jaapi.v3i2.1740","DOIUrl":"https://doi.org/10.32696/jaapi.v3i2.1740","url":null,"abstract":"This study aims to determine the effect of stock returns, trading volume and stock price volatility on the bid ask spread of mining companies listed on the Indonesia Stock Exchange in 2017-2021. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 8 mining companies listed on the IDX in 2017 - 2021 with a total of 50 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this research is linear regression analysis of panel data using eviews. The results of the stock return research show that the results have no effect on the bid ask spread. Trading volume has an effect on the bid ask spread. The results of the research on stock price volatility show that the results have no effect on the bid ask spread. The results of the research on stock returns, trading volume and stock price volatility simultaneously show that there is an effect on the bid ask spread.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129472821","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 PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA UMKM KOTA MEDAN","authors":"Tiffani Aryska Permadi, I. Fauzi","doi":"10.32696/jaapi.v3i2.1739","DOIUrl":"https://doi.org/10.32696/jaapi.v3i2.1739","url":null,"abstract":"      This study aims to determine the effect of accounting knowledge, business scale, business experience, and age of business on the utilization of Accounting Information Systems for MSME actors in the district of Medan Tembung, Medan Denai, and Medan Timur. This research method is quantitative. The population is 228 MSME actors from 3 sub-districts which are assisted by the Medan City Cooperative & MSME service. The sample in this study amounted to 70 respondents. The sampling technique used incidental technique with the slovin formula method. The type of data used is primary data with data collection using the Documentation, Literature study, and Questionnaire/questionnaire methods. Data analysis and hypothesis testing include validity test, reliability test, classical assumption test, coefficient of determination test, f test (simultaneous), and t test (partial). Data analysis used multiple linear regression analysis. The results of this study indicate that accounting knowledge and business age have an effect on the utilization of accounting information systems for MSMEs in Medan City. Meanwhile, business scale and business experience have no effect on the use of accounting information systems for MSMEs in the city of Medan.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129842565","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 ASIMETRI INFORMASI, KAPASITAS INDIVIDU, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK PADA PT. SARIPATI ABADI","authors":"Shelfi Malindha, Shita Tiara","doi":"10.32696/jaapi.v3i2.1738","DOIUrl":"https://doi.org/10.32696/jaapi.v3i2.1738","url":null,"abstract":"Abstract \u0000This study aims to determine whether there is an effect of information asymmetry, individual capacity, organizational commitment and locus of control on budgetary slack either simultaneously or partially at PT. Saripati Abadi. The research method in this thesis is using quantitative research, with a total sample of 58 consisting of of 2 managers, 7 staff, and production employees consisting of 49 people at PT. Saripati Abadi. The type of data used is primary data. Hypothesis testing in this study uses simple linear regression, F test and t test. The results showed that simultaneously information asymmetry, individual capacity, organizational commitment, locus of control had a significant effect on budgetary slack at PT. Saripati Abadi. In regression, the variables of information asymmetry, individual capacity, organizational commitment, and locus of control have a positive and significant effect on budgetary slack at PT. Saripati Abadi.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114890895","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-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DINAS TANAMAN PANGAN DAN HORTIKULTURA PROVINSI SUMATERA UTARA","authors":"Muhammad Arifin Pasaribu, Alistraja Dison Silalahi, Ardhansyah Putra Hrp","doi":"10.32696/jaapi.v3i2.1555","DOIUrl":"https://doi.org/10.32696/jaapi.v3i2.1555","url":null,"abstract":"Accounting information system performance is the result of work from a series of accounting data that can be achieved by a person or group of people in an organization in accordance with their respective authorities and responsibilities, legally, not violating the law, and in accordance with moral ethics which in the end becomes a accounting information that includes transaction processing and information technology. \u0000The benefits of research relate to researchers, managers, agencies or institutions where research is carried out, professional organizations, scientific development and broad implementation of development. With the achievement of research objectives, this goal can be used by anyone as a user of research results and for needs. \u0000From the research results, it is known that User Participation and System Development Formulation are Factors Affecting the Performance of Accounting Information Systems at the Food Crops and Horticulture Department of North Sumatra Province. Meanwhile, Personnel Capability and Education and Training Programs are not Factors Affecting the Performance of Accounting Information Systems at the Department of Food Crops and Horticulture, North Sumatra Province.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116661294","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}