Akuntansi dan Teknologi Informasi最新文献_第2页

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS 现金周转和应收账款周转对盈利能力的影响

Akuntansi dan Teknologi Informasi Pub Date : 2022-09-01 DOI: 10.24123/jati.v15i2.4900

Usman Aprian, A. Junaidi

引用次数: 0

GOOD SELF INTEREST DAN RISIKO TINDAKAN FRAUD: KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI 好的利益和风险欺诈行为:组织作为调解变量的承诺

Akuntansi dan Teknologi Informasi Pub Date : 2022-09-01 DOI: 10.24123/jati.v15i2.4718

Novira Sartika, Sri Rahayuni

引用次数: 0

PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL 正式废除税法的复核工作

Akuntansi dan Teknologi Informasi Pub Date : 2022-03-31 DOI: 10.24123/jati.v15i1.4840

Suparna Wijaya, Yudhan Wahyu Illahi

{"title":"PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL","authors":"Suparna Wijaya, Yudhan Wahyu Illahi","doi":"10.24123/jati.v15i1.4840","DOIUrl":"https://doi.org/10.24123/jati.v15i1.4840","url":null,"abstract":"Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled, and the obstacles and solutions in overcoming tax audit problems against audit results disputes. The research method used is descriptive qualitative. The results of the study reveal that a tax assessment that is formally canceled can be followed up by a tax auditor, namely in the form of a new audit or a follow-up tax audit. The new tax audit means that the tax audit is carried out with the usual audit mechanism with a different purpose/regardless of the previous tax audit. A new audit is carried out if the cancellation of the tax assessment occurs because it is not true. Advanced audit means to continue the previous process. The obstacles are external and internal factors. External factors include the provision of tax legal remedies, lack of experience, and lack of legal assistance in dealing with disputes over audit results. Internal factors in the form of disciplinary punishment to tax employees who fail to carry out their duties. The solution can be done in terms of regulation and the effectiveness of tax audits.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126902607","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 KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA 性别多样性对委员会、董事会和审计委员会的利润管理的影响

Akuntansi dan Teknologi Informasi Pub Date : 2022-03-31 DOI: 10.24123/jati.v15i1.4575

Naufal Afif Fitroni, Yie Ke Feliana

引用次数: 1

KAJIAN LITERATUR DAN SINTESIS ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) : SEBUAH STUDI REVIU SISTEMATIS

Akuntansi dan Teknologi Informasi Pub Date : 2022-03-31 DOI: 10.24123/jati.v15i1.4845

Ilmia maulidah, Wahyu Agus Winarno

{"title":"KAJIAN LITERATUR DAN SINTESIS ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) : SEBUAH STUDI REVIU SISTEMATIS","authors":"Ilmia maulidah, Wahyu Agus Winarno","doi":"10.24123/jati.v15i1.4845","DOIUrl":"https://doi.org/10.24123/jati.v15i1.4845","url":null,"abstract":"This study aims to find out how the development of EMA research in 2000 - 2019. This research is a type of literature study research using secondary data sourced from the Publish Or Perish application and produces 5 publishers namely Elsevier, Emerald, Springer, Taylor & Francis, Wiley Online Library. Furthermore, the journals obtained from each publisher were analyzed to limit the quality of the journals by only using journals that were in the Q1 – Q3 range and indexed by Scopus. Article searches were carried out on each publisher's website page and 46 articles were found that matched the criteria. The data analysis technique used is a meta-analysis data analysis technique (forest plot). The results of the study stated that the Journal of Cleaner Production was the journal that carried out the highest publication for EMA research with a total of 15 articles published. The most productive researcher was obtained by Stefan Schaltegger with the number of EMA research publications as many as 6 articles. The keyword “Environmental Management Accounting” is the main word that often appears, followed by the keyword “Management Accounting”. Descriptive research methods are often used, followed by case and field study methods and trends in EMA research topics that can be used for future research including the implications of EMA on: manufacturing companies, universities, local governments.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132901495","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: 2

PENGARUH PROFITABILITAS, KECUKUPAN MODAL DAN LIKUIDITAS TERHADAP MANAJEMEN LABA PADA E NTITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 盈利能力、资本充分性和流动性对利润管理的影响，对印尼证券交易所注册的银行证券的影响

Akuntansi dan Teknologi Informasi Pub Date : 2022-03-31 DOI: 10.24123/jati.v15i1.4731

Mulyaningtyas, E. Handayani

引用次数: 0

INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG) COVID-19大流行期间的独立审核员(研究不幸的X罩)

Akuntansi dan Teknologi Informasi Pub Date : 2022-03-31 DOI: 10.24123/jati.v15i1.4708

Ica nur Hayani, Agustinus Rinto, Irenius Iyel, Hendri Suhendri

{"title":"INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP \"X\" MALANG)","authors":"Ica nur Hayani, Agustinus Rinto, Irenius Iyel, Hendri Suhendri","doi":"10.24123/jati.v15i1.4708","DOIUrl":"https://doi.org/10.24123/jati.v15i1.4708","url":null,"abstract":"The Covid-19 pandemic has implications for business activities in general and has implications for the Public Accounting Firm (KAP) business, especially in terms of an auditor's independence. Meanwhile, independence is generally related to the ability of an auditor to be impartial and not easily influenced by certain parties to support audit quality during the Covid-19 Pandemic. This study aims to determine the auditor’s perception of independence during the Covid-19 Pandemic at KAP “X” Office. The paradigm in this study is the Interpretive Paradigm. This type of research is a qualitative approach. Data collection techniques using the method of observation, interviews and documentation. Test the validity of the data using the source triangulation method. The stages in this research are using data reduction, data presentation and concluding (verification). The results showed a statement from one of the informants who stated that there was a request from the client who asked the KAP auditor “X” to give a fair opinion so that there was a continuity of cooperation with the client. Based on this statement, it can be interpreted that during the Covid-19 Pandemic, there was pressure from the client on the auditor to give a fair opinion on the company’s financial performance. Therefore, the auditor needs to consistently adhere to the principle of independence to maintain the audit quality of the financial statements. \u0000 \u0000 ","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123825760","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

PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALISATION TERHADAP EFFECTIVE TAX RATE 多民族特征及其限制特性对有效TAX速率的影响

Akuntansi dan Teknologi Informasi Pub Date : 2022-02-10 DOI: 10.24123/jati.v14i2.4869

Hari Hananto

{"title":"PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALISATION TERHADAP EFFECTIVE TAX RATE","authors":"Hari Hananto","doi":"10.24123/jati.v14i2.4869","DOIUrl":"https://doi.org/10.24123/jati.v14i2.4869","url":null,"abstract":"The company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one jurisdiction to another that has a lower corporate income tax rate to minimize overall group tax payments (PWC, 2011). This mechanism can result in superior tax payments for multinational companies that have subsidiaries or affiliated companies (Klassen & Laplante, 2012; Dyreng & Lyndsey, 2009). In addition to income transfer, multinational companies can also regulate their capital composition in order to take advantage of the ease of obtaining capital in a jurisdiction. This study aims to show empirical evidence about the effect of the nature of multinationality (multinational companies) and the existence of capitalization (thin capitalization) on the possibility of tax avoidance. The population sample used in this study were companies listed on the IDX during the 2017-2019 period. The results show that multinational companies have an effect on increasing tax avoidance efforts. Meanwhile, thin capitalization has no effect on efforts to increase tax avoidance.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129007206","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 KINERJA DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM PERUSAHAAN PADA INDUSTRI PERBANKAN 商业业绩和批量对银行业股价的影响

Akuntansi dan Teknologi Informasi Pub Date : 2021-09-30 DOI: 10.24123/jati.v14i2.4662

Saiful Anam

{"title":"PENGARUH KINERJA DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM PERUSAHAAN PADA INDUSTRI PERBANKAN","authors":"Saiful Anam","doi":"10.24123/jati.v14i2.4662","DOIUrl":"https://doi.org/10.24123/jati.v14i2.4662","url":null,"abstract":"The aim of this study is to (1) determine the effect of Return On Asset towards the Stock Price of banking companies in Indonesia Stock Exchange (2) determine the effect of Return On Equity towards the Stock Price of banking companies in Indonesia Stock Exchange (3) determine the effect of Earning Per Share towards the Stock Price of banking companies in Indonesia Stock Exchange (4) determine the effect of Trading Volume towards the Stock Price of banking companies in Indonesia Stock Exchange (5) determine the effect of Return On Asset, Return On Equity, Earning Per Share and Trading Volume towards the Stock Price of banking companies in Indonesia Stock Exchange. The population in this study is banking companies listed in the IDX. The selection of samples applies the purposive sampling method. The number of samples is 10 banking companies listed on the IDX in the period of 2015-2018. The data analysis used to test the hypothesis is the Multiple regression analysis technique. Based on the research, results show that (1) Return On Asset gives positive effect towards the Stock Prices (2) Return On Equity Asset have an insignificant effect towards the Stock Prices (3) Earning Per Share Asset gives positive effect towards the Stock Prices (4) Trading Volume Asset have an insignificant effect towards the Stock Prices.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116473027","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

Akuntansi dan Teknologi Informasi Pub Date : 2021-09-30 DOI: 10.24123/jati.v14i2.4577

William Teguh, Rizky Eriandani

引用次数: 0