Jurnal Akuntansi dan Perpajakan最新文献_第2页

Analisis Faktor–Faktor yang Memengaruhi Ketepatan Waktu Penyajian Laporan Keuangan 影响财务报告速度的因素因素分析

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-09-30 DOI: 10.26905/ap.v5i2.5763

Mega Kristiana, Dewi Kusumowati

引用次数: 0

Financial Ratio Analysis on Telecommunication Industry in Malaysia (Comparation between Maxis Berhad and Digi Berhad) 马来西亚电信业财务比率分析（Maxis Berhad与Digi Berhad的比较）

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-09-30 DOI: 10.26905/ap.v5i2.5773

Yetti Tri Wulandari

引用次数: 0

Analisis Kinerja Keuangan Sebelum dan Setelah Akuisisi (Studi pada Perusahaan yang Terdaftar di BEI) 收购前和收购后的财务绩效分析(北注册公司的研究)

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-09-30 DOI: 10.26905/ap.v5i2.5765

Anthalucky Dewi Andrian, Listyowati Listyowati

引用次数: 2

Pengaruh Good Corporate Governance dan Financial Indicators terhadap Financial Distress pada Perusahaan Property dan Real Estate Pengaruh良好的公司治理和财务指标，即Perusahaan Property和Real Estate的财务困境

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-09-30 DOI: 10.26905/ap.v5i2.5766

Retno Mulansari, Wahyu Setiyorini

{"title":"Pengaruh Good Corporate Governance dan Financial Indicators terhadap Financial Distress pada Perusahaan Property dan Real Estate","authors":"Retno Mulansari, Wahyu Setiyorini","doi":"10.26905/ap.v5i2.5766","DOIUrl":"https://doi.org/10.26905/ap.v5i2.5766","url":null,"abstract":"The purpose of this study was to examine and research the effect of Good Corporate Governance and Financial Indicators to Financial Distress.Good Corporate Governance was measured by using the institutional ownership, managerial ownership, director size, and independent board of commissioners. Financial Indicators was measured by using liquidity, profitabilty, and leverage. While the indicator financial distress was using Altman Z”-Score Model. The research method used is hypothesis testing research using multiple linear regression tests. Population of this research are all of property & real estate sector listed in Indonesia Stock Exchange in the period of 2013-2017. Based on predetermined criteria, the samples obtained were 20 companies. The result of this research showed that institutional ownership, managerial ownership, liquidity, and profitability have significant positive impact on the probability of firm experienced financial distressed and leverage have significant negative impact on the probability of firm experienced financial distressed. While the director size and independent board of commissioners do not affect on the probability of firm experienced financial distressed","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45997859","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 Prediksi Kesulitan Keuangan dengan Metode Altman Z-score, Springate, Zmijewski, dan Zavgren 用Altman Z-score方法、Springate、Zmijewski和Zavgren分析财务困难预测

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-09-30 DOI: 10.26905/ap.v5i2.5752

Nia Arnela Anggraeni, Retna Safriliana

引用次数: 2

Minat Melakukan Pencatatan Akuntansi Melalui Pendidikan, Umur Usaha, Dan Komitmen Organisasi Pada Industri Kecil Menengah Kabupaten Jepara 通过教育、工作年龄和组织承诺要求会计记录——小工业减少了危险

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-08-15 DOI: 10.26905/AP.V5I1.2568

Yanto Yanto, Shalihul Aziz Widya Iriawan, Fatchur Rohman

引用次数: 0

Faktor Yang Memengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Di Negara Maju Dan Berkembang Bukti Empiris Teori Legitimasi dan Teori Stakeholder 影响发达国家企业社会责任表达的因素及实证证据合法化理论和利益相关者理论的发展

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-03-01 DOI: 10.26905/AP.V5I1.2559

Meirna Puspita Permatasari, Ni Luh Putri Setyastrini

{"title":"Faktor Yang Memengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Di Negara Maju Dan Berkembang Bukti Empiris Teori Legitimasi dan Teori Stakeholder","authors":"Meirna Puspita Permatasari, Ni Luh Putri Setyastrini","doi":"10.26905/AP.V5I1.2559","DOIUrl":"https://doi.org/10.26905/AP.V5I1.2559","url":null,"abstract":"Tulisan ini bertujuan untuk menyajikan faktor-faktor yang memengaruhi kesukarelaan perusahaan untuk mengungkapkan informasi terkait tanggung jawab sosial perusahaan. Faktor-faktor tersebut diperoleh melalui analisis konten dari bukti empiris berbagai negara baik negara maju maupun berkembang dengan menggunakan sudut pandang teori legitimasi dan teori stakeholder . Berdasarkan teori legitimasi, maka faktor-faktor yang berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan adalah ukuran perusahaan, jenis industri, tekanan media serta kinerja lingkungan perusahaan. Di sisi lain, teori stakeholder menghasilkan faktor-faktor penentu pengungkapan sosial perusahaan yang berbeda antara negara maju dan berkembang. Pengaruh nilai, norma, budaya, dan peraturan pemerintah dalam menentukan karaktersitik stakeholder lebih tampak di negara berkembang. Selain menggunakan dua teori (legitimasi dan stakeholder ) beberapa faktor harus dijelaskan melalui non-specific theory yaitu pengaruh tingkat profitabilitas dan leverage pada pengungkapan tanggung jawab sosial perusahaan. DOI: https://doi.org/10.26905/ap.v5i1.2559","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43077170","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

Menggali Makna KepatuhanWajib Pajak Usaha Mikro 挖掘微企业纳税人的价值

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-03-01 DOI: 10.26905/ap.v5i1.2810

Cindy Getah Trisna June, Unti Ludigdo, Lilik Purwanti

引用次数: 0

Sistem Perhitungan Pajak Penghasilan Pasal ( PPH ) Pasal 21 Untuk Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli Berbasis Web Pada PT. KEvin Bakeri Suksesselalu 21条所得税制度(PPH)为长期雇员、长期雇员和总部设在PT. KEvin Bakeri suksesspan的Web专家提供了基础知识

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-03-01 DOI: 10.26905/AP.V5I1.2833

Nyoman Kencana Dewi Waisnawa

{"title":"Sistem Perhitungan Pajak Penghasilan Pasal ( PPH ) Pasal 21 Untuk Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli Berbasis Web Pada PT. KEvin Bakeri Suksesselalu","authors":"Nyoman Kencana Dewi Waisnawa","doi":"10.26905/AP.V5I1.2833","DOIUrl":"https://doi.org/10.26905/AP.V5I1.2833","url":null,"abstract":"Perhitungan Pajak Penghasilan 21 merupakan pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran dalam bentuk apapun sehubungan dengan pekerjaan, jabatan, atau jasa. Penelitian dengan judul “ Sistem Informasi Perhitungan Pajak Penghasilan (PPh) Pasal 21 untuk Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli Berbasis Web pada PT. Kevin Bakeri Suksesselalu”, memliki rumusan masalah bagaimana pembangunan sistem perhitungan berbasis web. Tujuan penelitian untuk membangun sistem informasi perhitungan pajak penghasilan pasal 21. Penelitian ini menggunakan metode kualitatif deskriptif berdasarkan wawancara, observasi di perusahaan. Landasan teori mengetahui tentang pengertian pegawai tetap, pegawai tidak tetap dan tenaga ahli serta cara perhitungan pemotongan pajak pasal 21. Berdasarkan analisa data yang dilakukan diperoleh kesimpulan bahwa sistem perhitungan pajak pasal 21 berbasis web dapat memudahkan perhitungan pajak untuk pegawai tetap, pegawai tidak tetap, dan tenaga ahli. Kata kunci : pajak, pph pasal 21, tenaga ahli, pegawai tetap dan tidak tetap DOI: https://doi.org/10.26905/ap.v5i1.2833","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46197835","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

Analisis Perbandingan Model Altman, Grover, Zmijewski Dan Springate Sebagai Prediksi Financial Distress Altman、Grover、Zmijewski和Springate财务困境预测的比较分析

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-03-01 DOI: 10.26905/ap.v5i1.3072

Enggar Prasetianingtias, Dewi Kusumowati

{"title":"Analisis Perbandingan Model Altman, Grover, Zmijewski Dan Springate Sebagai Prediksi Financial Distress","authors":"Enggar Prasetianingtias, Dewi Kusumowati","doi":"10.26905/ap.v5i1.3072","DOIUrl":"https://doi.org/10.26905/ap.v5i1.3072","url":null,"abstract":"This study aims to compate the accuracy of Altman, Grover, Zmijewski and Springate models to predict financial distress. Comparison has done by analyzing the level of accuracy of each model. The variables in this study are the financial ratios of Altman, Grover, Zmijewski, and Springate towards accuracy in predicting Financial Distress. The data has been taken from annual financial reports that published on the Indonesian Stock Exchange website. The sample used is an agriculture company listed on the IDX during 2016-2017. The sampling technique was purposive sampling with a total sample of 34 companies. The criteria in purposive sampling are companies that publish annual financial statements in the period 2016-2017 and stock price data are available on the trading date ending in the year. The results show that the Grover G-Score model is a prediction model with a high accuracy of 85.29% by comparing it with actual conditions. The percentage comparison of Negative Net Income and dividend payment in the Grover model has a percentage of 85%. The Springate model has an accuracy rate of 83.82%, Altman with an accuracy rate of 68.65% and the last is Zmijewski with an accuracy of 25%. DOI: https://doi.org/10.26905/ap.v5i1.3072","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46419653","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: 11