Jurnal Proaksi最新文献_第2页

DETERMINAN KEPUTUSAN INVESTASI GENERASI Z 保证投资决策Z代

Jurnal Proaksi Pub Date : 2023-06-30 DOI: 10.32534/jpk.v10i2.4043

Retno Endah Supeni, Maheni Ika Sari, Yusron Rozzaid

引用次数: 0

The Effect of Related Party Transaction on Tax Aggressiveness 关联方交易对税收侵略性的影响

Jurnal Proaksi Pub Date : 2023-03-31 DOI: 10.32534/jpk.v10i1.3767

Ahmad rizky Dwi Syahputra, Fadlil Abdani

引用次数: 0

PENGARUH REPUTASI KAP, AUDIT TENURE, UKURAN PERUSAHAAN, DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT 引擎盖声誉、中级审计、企业规模和审计质量的旋转的影响

Jurnal Proaksi Pub Date : 2023-03-31 DOI: 10.32534/jpk.v10i1.3734

Winda Winda, Imam Hadiwibowo

{"title":"PENGARUH REPUTASI KAP, AUDIT TENURE, UKURAN PERUSAHAAN, DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT","authors":"Winda Winda, Imam Hadiwibowo","doi":"10.32534/jpk.v10i1.3734","DOIUrl":"https://doi.org/10.32534/jpk.v10i1.3734","url":null,"abstract":"This study aims to examine the effect of hood reputation, audit tenure, company size, and auditor rotation on the audit quality of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used in this study were obtained from the Annual Publication Auditor Report for Manufacturing Companies for the period 2017-2021. The population of this study is 47 mining sector companies listed on the Indonesian Stock Exchange using a sample during the year under study. The analytical technique used in this study is logistic regression which aims to obtain a comprehensive picture of the relationship between variables. The analytical method used in this study consisted of descriptive statistical analysis, logistic regression analysis, overall fit model test, Nagelkerke's r square, regression model feasibility and research hypothesis testing. The results of the study partially show that the reputation of KAP has a negative effect on audit quality. Audit tenure has no effect on audit quality. Firm size has no effect on audit quality. Auditor rotation has a positive effect on audit quality. Meanwhile, simultaneously reputation, audit tenure, company size, and auditor rotation together have a significant influence on audit quality. \u0000Keywords: Reputation, Company Size, Auditor Rotation, Audit","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121633597","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

Pengaruh Financial Distress, Reputasi KAP, Size dan Audit Delay Terhadap Auditor Switching 财务困境，声誉评价，规模与审计延迟，审计师转换

Jurnal Proaksi Pub Date : 2023-03-31 DOI: 10.32534/jpk.v10i1.3723

Hapsa Kuzaemah, Imam Hadiwibowo, Mohammad Taufik Azis

{"title":"Pengaruh Financial Distress, Reputasi KAP, Size dan Audit Delay Terhadap Auditor Switching","authors":"Hapsa Kuzaemah, Imam Hadiwibowo, Mohammad Taufik Azis","doi":"10.32534/jpk.v10i1.3723","DOIUrl":"https://doi.org/10.32534/jpk.v10i1.3723","url":null,"abstract":"Kemandirian auditor adalah salah satu hal utama bagi auditor, untuk mempertahankan tingkat kemandirian auditor, pemerintah mengeluarkan peraturan terkait dengan rotasi auditor. Tujuan dari penelitian ini adalah untuk menguji pengaruh financial distress, reputasi KAP, ukuran perusahaan dan audit delay terhadap auditor switching. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampel yang digunakan yaitu purposive sampling. Terdapat 75 perusahaan yang memenuhi kriteria sampel. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Kemudian data yang telah dikumpulkan dan dianalisa diolah dengan menggunakan program IBM Statistical Package for Social Sciences (SPSS) versi 22. Hasil pengujian menunjukkan bahwa financial distress berpengaruh terhadap auditor switching, reputasi KAP dan ukuran perusahaan tidak berpengaruh terhadap auditor switching, sedangkan audit delay berpengaruh terhadap auditor switching. Secara bersama-sama financial distress, reputasi KAP, ukuran perusahaan dan audit delay terhadap auditor switching. \u0000 \u0000 \u0000 \u0000 \u0000Keywords: Financial Distress, KAP, Size, Audit \u0000 \u0000 \u0000 \u0000 \u0000","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132706981","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 PENERIMAAN DANA ZAKAT SEBELUM DAN SESUDAH PENERAPAN PAYROLL SYSTEM

Jurnal Proaksi Pub Date : 2023-03-31 DOI: 10.32534/jpk.v10i1.3725

Gita Nurul Fitri Damanik, Juliana Nasution

{"title":"ANALISIS PERBANDINGAN PENERIMAAN DANA ZAKAT SEBELUM DAN SESUDAH PENERAPAN PAYROLL SYSTEM","authors":"Gita Nurul Fitri Damanik, Juliana Nasution","doi":"10.32534/jpk.v10i1.3725","DOIUrl":"https://doi.org/10.32534/jpk.v10i1.3725","url":null,"abstract":"Potensi zakat di Indonesia sangat tinggi tetapi realitanya penghimpunan zakat masih rendah. Dengan adanya berbagai layanan dari Baznas, contohnya zakat via payroll system seharusnya dapat meningkatkan penerimaan dana zakat di Indonesia. Penelitian ini dilakukan di Badan Amil Zakat Nasional Kota Pematang Siantar. Periode penelitian yang digunakan adalah 2 tahun sebelum (2017-2018) dan 4 tahun setelah (2019-2022). Penelitian ini bertujuan untuk membandingkan penerimaan dana zakat sebelum dan sesudah penerapan payroll system. Analisis Perbandingan berbagai aspek penerimaan dana zakat berdasarkan tujuan dari payroll system, yang meliputi peningkatan jumlah zakat yang diterima, penyederhanaan waktu, dan optimalisasi zakat profesional dengan meningkatkan jumlah muzzaki. Analisis Independent Sample T-Test digunakan dalam penelitian kuantitatif komparatif ini untuk mengetahui apakah nilai rata-rata dana zakat yang diterima sebelum dan sesudah payroll system sama atau tidak berbeda nyata. Uji normalitas data lebih unggul dari uji grafik dibandingkan uji asumsi tradisional. Rasio zakat profesi ditunjukkan dengan kesimpulan pengujian hipotesis. Nilai Sig. (2-tailed) sebesar 0,523 > 0,05, sesuai dengan ketentuan pengambilan keputusan didalam uji independent sample t test maka dari itu dapat diambil kesimpulan bahwa H0 diterima dan Ha ditolak. Kesimpulan yang dapat diambil adalah bahwa tidak terdapat perbedaan yang sangat signifikan diantara penerimaan dana zakat sebelum dan sesudah diterapkannya payroll system. \u0000Keywords: Zakat, Zakat Profesi, Payroll System","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132559308","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

Pengaruh Leverage dan Profitabilitas Terhadap Agresivitas Pajak Bank Umum Konvensional yang Terdaftar di BEI 杠杆作用和盈利能力对北注册的传统公共银行税收侵略性的影响

Jurnal Proaksi Pub Date : 2023-03-31 DOI: 10.32534/jpk.v10i1.3858

Annisa Fitri Anggraeni, Deden Komar Priatna, Winna Roswinna, Noviatul Latifah, Roby Ahada

引用次数: 3

Peran Pemahaman Fiqh Muamalah dan Literasi Akuntansi dalam Pemilihan Produk Pembiayaan Murabahah 了解Fiqh muamam和会计素量在选择廉价融资产品方面的作用

Jurnal Proaksi Pub Date : 2023-03-31 DOI: 10.32534/jpk.v10i1.3690

Dwi Probowati, Anis Chariri, Jaka Isgiyarta

引用次数: 0

ANTESEDENT ENVIRONMENTAL MANAGEMENT ACCOUNTING : A LITERATURE REVIEW 前瞻环境管理会计:文献回顾

Jurnal Proaksi Pub Date : 2023-03-31 DOI: 10.32534/jpk.v10i1.3682

F. Suciati, Nurmala Anhar, Niken Safitri, Tuti Setiatin