Jurnal Akuntansi dan Auditing最新文献

PERMINTAAN AUDIT PADA KOPERASI SIMPAN PINJAM: BENTUK TRANSPARANSI DAN AKUNTABILITAS 审计合作原则的要求：透明度与问责制之间

Jurnal Akuntansi dan Auditing Pub Date : 2022-06-06 DOI: 10.14710/jaa.17.2.1-9

Miranti Kartika Putri, Indira Januarti

引用次数: 0

Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019) 良好的公司治理对避税的影响(Tax Avoidance)(银行企业实证研究在2008年至2019年注册)

Jurnal Akuntansi dan Auditing Pub Date : 2022-06-06 DOI: 10.14710/jaa.17.2.47-66

Wendy Sri Murtina, Wirmie Eka Putra, Reni Yustien

引用次数: 1

OPTIMALISASI PENERIMAAN DI ERA REFORMASI PAJAK: EKSTENSIFIKASI BERBASIS PENGUASAAN WILAYAH DENGAN PEMODERASI TAX BASE 阶段性改革时期的能源优化

Jurnal Akuntansi dan Auditing Pub Date : 2022-06-06 DOI: 10.14710/jaa.17.2.10-32

I. Hapsari, Pancawati Hardiningsih

引用次数: 0

PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING 审计委员会对金融网络报道的影响

Jurnal Akuntansi dan Auditing Pub Date : 2022-06-06 DOI: 10.14710/jaa.17.2.67-89

Korinatul Latifah, M. Marsono

引用次数: 0

DAMPAK TEKNOLOGI INFORMASI, ETIKA PROFESI TERHADAP KINERJA AUDITOR 技术信息表，审计师提供的专业信息

Jurnal Akuntansi dan Auditing Pub Date : 2021-05-05 DOI: 10.14710/JAA.17.1.90-114

Putri Amelia Zaleha, N. Novita

{"title":"DAMPAK TEKNOLOGI INFORMASI, ETIKA PROFESI TERHADAP KINERJA AUDITOR","authors":"Putri Amelia Zaleha, N. Novita","doi":"10.14710/JAA.17.1.90-114","DOIUrl":"https://doi.org/10.14710/JAA.17.1.90-114","url":null,"abstract":"This research ains to make analyze about impact to information technology and professional ethics of public accountants for auditor performance. The result expected to provide benefits in the audit process of financial statements that they can to improve the auditor performance in public accounting firms in DKI Jakarta area. Respondent used in this study are auditors who work in public accounting firms in DKI Jakarta area. Data collection methods used was questionnaire. The analytical method used in this research is descriptive analysis. The verification analysis is used to test the outer model, inner model and hypothesis testing with SmartPLS 3th version. Result of this research reveals that of the two variables; information technology and professional ethics of public accountants that have significant positive effect on auditor performance. The result of this analysis show from original sample value of information technology of 0.225 and professional ethics of 0.691. I t means that information technology and professional ethics have a significant effect on auditor performance. Meanwhile, the t-statistics value of information technology is 3.517 and professional ethics is 10.289. It means that information technology and professional ethics have a significant effect on auditor performance. The result illustrate that auditors feel benefits when implementing information technology consisting of artificial intelligence with use of being able to help analyze big data quickly, reduce errors. Then, cloud computing with the use of large storage scalability and can adapt to the needs and flexibility of data usage. Then there is professional ethics in supporting and improving the performance of auditors with the basic principles formulated by IAPI.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48223239","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: 6

AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI

Jurnal Akuntansi dan Auditing Pub Date : 2021-05-05 DOI: 10.14710/JAA.17.1.115-130

Rima Dwi Jayati, Zaky Machmuddah, S. Utomo

引用次数: 2

PERSPEKTIF AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPANNYA PADA NILAI PERUSAHAAN 环境管理的会计观点及其对企业价值的表达

Jurnal Akuntansi dan Auditing Pub Date : 2021-05-05 DOI: 10.14710/JAA.17.1.80-89

I. M. D. Endiana, N. Suryandari

{"title":"PERSPEKTIF AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPANNYA PADA NILAI PERUSAHAAN","authors":"I. M. D. Endiana, N. Suryandari","doi":"10.14710/JAA.17.1.80-89","DOIUrl":"https://doi.org/10.14710/JAA.17.1.80-89","url":null,"abstract":"Company development does not only focus on maximum profit but also social and environmental welfare. This is in accordance with the principle of triple botton line accounting which consists of profit, planet and people. If the triple bottom line principle is not implemented, the company's environmental management is not organized, the company's environmental performance will decline and the company's desire to protect the environment is low. With environmental management accounting (EMA), companies can identify, assign and allocate costs accurately to a product or process, so that management is able to perform efficiency. EMA facilitates management in managing companies related to environmental performance management because of the availability of information starting from the use of raw materials, energy used, and water and the results of business processes such as waste. The importance of environmental performance in increasing the value of a company motivates researchers to determine whether the company's environmental performance and environmental disclosure have an effect on firm value. By using the sample selection criteria with purposive sampling, namely manufacturing companies that participated in PROPER 2016-2018, 15 companies were obtained as samples in this study. By using the PLS warp, the results show that Environmental Management Accounting has a positive effect on firm size, Environmental Management Accounting has a positive effect on Environmental Disclosure and Environmental Disclosure has a positive effect on firm size.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66967260","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

CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN REAL ERNINGS MANAGEMENT 公司治理，ukuran perusahaan，杠杆和实际收益管理

Jurnal Akuntansi dan Auditing Pub Date : 2021-05-05 DOI: 10.14710/JAA.17.1.26-55

Yohana Epifani Kartika Adi, Metta Kusumaningtyas

引用次数: 0

ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SESUDAH DIKELUARKANNYA PERATURAN MENTERI KEUANGAN NOMOR 15/PMK.010/2017 DAN NOMOR 16/PMK.010/2017 TENTANG DANA SANTUNAN PADA PT JASA RAHARJA (PERSERO) PERIODE 2016-2018 分析了金融部长颁布第15条/消防法规之前和之后的盈利能力比。2017年10月10日，第16题/消防员。2017年10月10日关于2011 -2018年期间PT JASA RAHARJA (PERSERO)的福利基金

Jurnal Akuntansi dan Auditing Pub Date : 2021-05-05 DOI: 10.14710/JAA.17.1.56-79

Viola Marlita Rehan, Hadi Sasana, E. Panggiarti

{"title":"ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SESUDAH DIKELUARKANNYA PERATURAN MENTERI KEUANGAN NOMOR 15/PMK.010/2017 DAN NOMOR 16/PMK.010/2017 TENTANG DANA SANTUNAN PADA PT JASA RAHARJA (PERSERO) PERIODE 2016-2018","authors":"Viola Marlita Rehan, Hadi Sasana, E. Panggiarti","doi":"10.14710/JAA.17.1.56-79","DOIUrl":"https://doi.org/10.14710/JAA.17.1.56-79","url":null,"abstract":"This research was conducted to analyse the profitability of PT. Jasa Raharja (Persero) before and after the issuance of Minister of Finance Regulation Number 15 / PMK.010 / 2017 and Number 16 / PMK.010 / 2017 concerning compensation funds during 2016-2018. The method of analysis used in this research is qualitative descriptive study. The data used in this study are the financial statements of PT. Jasa Raharja (Persero) taken through www.jasaraharja.co.id. The results show that there has been a significant decrease in profitability when measured by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) between before and after the implementation of Regulation of the Minister of Finance Number 15 / PMK.010 / 2017 and Number 16 / PMK.010 / 2017. This can occur due to an increase in the amount of claim compensation by 100% and changes in the receipt of flat rate fines to progressive rate fines. In the future, it is hoped that PT. Jasa Raharja (Persero) can further maximize the company's operating activities by reducing expenses or operating costs as efficiently as possible and optimizing existing resources, such as asset management and the use of capital to obtain maximum profit, so that the NPM, ROA, and ROE obtained by the company can increased. The contribution of the research is gives the knowledge that changes the regulation gives an impact to the profitability of PT Jasa Raharja (Persero).","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44172835","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

DETERMINAN CARBON EMISSION DISCLOSURE DI INDONESIA 印尼确定碳排放披露

Jurnal Akuntansi dan Auditing Pub Date : 2021-05-05 DOI: 10.14710/JAA.17.1.131-157

Muhammad Yusuf

{"title":"DETERMINAN CARBON EMISSION DISCLOSURE DI INDONESIA","authors":"Muhammad Yusuf","doi":"10.14710/JAA.17.1.131-157","DOIUrl":"https://doi.org/10.14710/JAA.17.1.131-157","url":null,"abstract":"Global and uncontrolled climate change has caused a variety of problems and has become one of the biggest environmental issues in recent years. Indonesia is the fifth largest carbon emitting country in the world and as a country that has signed the Kyoto Protocol must participate in efforts to reduce carbon emissions. According to the Ministry of Environment and Forestry, industry is one of the biggest contributors to carbon emissions. This is one of the reasons why companies (industries) must contribute to reducing carbon emissions. Efforts made by companies are to do carbon emission disclosure. Carbon emission disclosure in Indonesia is still a voluntary disclosure so that not all companies make disclosures in their financial statements. This study aims to obtain empirical evidence about the factors that drive companies to conduct carbon emission disclosure. The determinant variables of carbon emission disclosure in this study are profitability, leverage, environmental performance, company size, and corporate governance, by taking samples of companies listed on the Corporate Governance Perception Index (CGPI) for the period 2007-2017. Determination of the research sample using purposive sampling method and data analysis techniques using the multiple linear regression method. The results showed that profitability, environmental performance, company size, and corporate governance had a positive effect on carbon emission disclosure while leverage had no effect on carbon emission disclosure. This research contribution provides empirical evidence about profitability, environmental performance, company size, and corporate governance are factors that drives companies to do carbon emission disclosure in Indonesia.","PeriodicalId":32428,"journal":{"name":"Jurnal Akuntansi dan Auditing","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48820425","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