JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi最新文献

{"title":"Reaksi Investor Pada Peristiwa Pengumuman Kabinet Indonesia Maju","authors":"Sudarmo Sudarmo, F. Fidiana, Kurnia Kurnia","doi":"10.30656/jak.v11i1.6251","DOIUrl":"https://doi.org/10.30656/jak.v11i1.6251","url":null,"abstract":"This study aimed to explain investors’ reaction in the Indonesian capital market to the Announcement of the Jokowi and Ma’ruf Amin’s Cabinet of Indonesia Maju. This study investigated companies listed on the LQ 45 Index of the Indonesia Stock Exchange in 2019 as its population. Moreover, the purposive sampling method was to determine the sample that included 38 companies. This study collected data using documentation techniques within fifteen days. The periods were seven days before the Indonesia Maju Cabinet’s Announcement and seven days after the Announcement, from 14 October 2019 to 01 November 2019. The testing approach was an event study approach. The analysis technique was to test the signifi-cance level of the average abnormal return, and moderate trading volume activity is the paired sample t-test. The results indicated no difference in average abnormal return before and after the Indonesia Maju Cabinet’s Announcement. There was no difference in moderate trading volume activity before and after the Indonesia Maju Cabinet’s Announcement. In other words, there was a less positive reaction from investors around the Indonesia Maju Cabinet’s information","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"39 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450711","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":"Dan, Pada Dividend Yield Dan Dividend Trap Pada IDXHIDIV20","authors":"Niken Ardiansyah, Cliff Kohardinata","doi":"10.30656/jak.v11i1.6621","DOIUrl":"https://doi.org/10.30656/jak.v11i1.6621","url":null,"abstract":"Tujuan utama penelitian ini adalah untuk mengetahui pengaruh DPR, DY, EPS, dan Volume Saham terhadap return saham. Selain itu, penelitian ini juga bertujuan untuk membuktikan apakah keempat variabel independen yang sudah ditentukan akan menyebabkan terjadinya dividend trap pada perusahaan – perusahaan yang rutin membagikan dividen pada masa periode tiga periode. Teknik pengumpulan sampel penelitian ini menggunakan purposive sampling, sampel yang digunakan adalah indeks saham yang terdaftar di BEI (Bursa Efek Indonesia) yaitu IDXHIDIV20 (Indeks High Dividend 20). Teknik penelitian yang digunakan adalah regresi linear berganda dengan menggunakan Robust Standart Error untuk menghindari permasalahan Uji Heteroskedastisitas. Hasil penelitian ini adalah variabel dividend yield berpengaruh signifikan negatif terhadap return saham di IDXHIDIV20 sehingga semakin tinggi nilai dividend yield maka semakin tinggi juga kemungkinan terjadinya dividend trap. Variabel dependen yang digunakan menggunakan dua model yaitu return saham pada hari pembagian dividen dan return saham pada hari setelah pembagian dividen. Kedua model tersebut dipergunakan untuk membuktikan mengenai fenomena dividend trap.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"35 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450807","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":"Efficiency, Credit Risk and Financial Stability In National Banking Sector In Indonesia","authors":"Aliffianti Safiria Ayu Ditta, Rollis Ayu Ditasari, Arum Ardianingsih","doi":"10.30656/jak.v11i1.6454","DOIUrl":"https://doi.org/10.30656/jak.v11i1.6454","url":null,"abstract":"Financial system stability in the banking system is crucial to be maintained so that there is no economic crisis that affects the stability of the country as a whole. The central role of banks as financial intermediaries makes banks have inherent risks, one of which is credit risk. Strict banking regulation aims to mitigate risks that can interfere with the main activities of banks both funding and lending activities. The relatively good level of national banking efficiency, greatly helps the banking sector to maintain financial system stability a midst of the high credit risks faced. The level of banking efficiency is a measure of how banks manage their resources so as to maintain their financial stability despite the fluctuating economic conditions.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"50 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139450493","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":"Penerapan Teori Gandhi Pada Etika dan Locus Of Control Auditor Internal","authors":"Almira Janitra","doi":"10.30656/jak.v11i1.6093","DOIUrl":"https://doi.org/10.30656/jak.v11i1.6093","url":null,"abstract":"Abstrak \u0000Penelitian ini bertujuan untuk mengindentifikasi makna Teori Gandhi pada penerapan Kode Etik Auditor Internal dan memperluas tujuan locus of control dalam kesuksesan menciptakan fungsi audit internal yang baik. Teori Ghandi dapat meningkatkan kualitas hasil audit dengan menerapkan konsep kesejahteraan bersama untuk menyajikan hasil audit yang memiliki kesamaan informasi. Teori Gandhi sebagai basis penyesuaian kode etik auditor internal. Penelitian ini menggunakan metode literature review yang membahas kode etik auditor internal dan teori-teori yang melibatkan auditor internal dalam mendeteksi kecurangan pada saat melakukan prosedur audit. Penelitian ini menemukan adanya kesenjangan informasi yang diberikan auditor internal kepada manajemen dan KAP selaku auditor eksternal perusahaan dan dapat dikatakan sebagai penyimpangan dalam Teori Gandhi berupa kesejahteraan bagi semua. Manajemen memiliki tugas untuk meningkatkan kualitas lingkungan auditor internal dengan mendorong auditor internal memberikan informasi yang sama kepada KAP. Selain itu kepuasan kinerja auditor internal dipengaruhi oleh locus of control internal dan merupakan tanggung jawab manajemen untuk memberikan lingkungan yang sehat untuk auditor internal. \u0000Kata Kunci: Teori Gandhi; Locus of Control; Internal Audit; Etika. \u0000  \u0000  \u0000Abstract \u0000This study aims to identify the meaning of Gandhi's Theory on the application of the Internal Auditor's Code of Ethics and expand the locus of control objectives in the success of creating a good internal audit function. Ghandi's theory can improve the quality of audit results by applying the concept of shared welfare to present audit results that have the same information. Gandhi's theory as a basis for adjusting the internal auditor's code of ethics. This study uses the literature review method which discusses the code of ethics of internal auditors and theories involving internal auditors in detecting fraud when performing audit procedures. This study found that there was a gap in the information provided by the internal auditors to management and KAP as the company's external auditors and could be said to be a deviation from Gandhi's theory of welfare for all. Management has a duty to improve the quality of the internal auditor environment by encouraging internal auditors to provide the same information to KAP. In addition, internal auditors' performance satisfaction is influenced by internal locus of control and it is management's responsibility to provide a healthy environment for internal auditors. \u0000Keyword: Gandhi Theory; Locus of Control; Internal Audit; Ethics.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139451161","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":"Does Does Financial Distress Have An Impact On Stock Price?","authors":"Santi Octaviani, Nikke Yusnita Mahardini, Nana Umdiana","doi":"10.30656/jak.v11i1.6016","DOIUrl":"https://doi.org/10.30656/jak.v11i1.6016","url":null,"abstract":"Abstract \u0000This study aims to determine the effect of Financial Distress using the Altman Z-Score forming variables; WCTA, RETA, EBITTA, MVEBVL and STA on Stock Price and to determine the effect of WCTA, RETA, EBITTA, MVEBVL, STA on Stock Price. This research was conducted using quantitative methods. The population of this study amounted to 17 companies in the Metal Sub-Sector Manufacturing Company listed on the Indonesia Stock Exchange for the 2016-2020 period and a sample of 11 companies was taken using purposive sampling method. The data analysis method uses Altman Z-Score and multiple linear regression analysis and is processed with SPSS version 25. Based on the results of the analysis, it can be concluded that the variables RETA, EBITTA, STA have no effect on Stock Price and the variables WCTA, and MVEBVL affect Stock Price. And together the Altman Z-Score variables affect the Stock Price. \u0000Keywords: Altman Z-Score, WCTA, RETA, EBITTA, MVEBVL, STA and Stock Price.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"61 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139451257","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":"Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company","authors":"N. Dharmayanti, Yosi Safri Yetmi, A. Atichasari, Aisyah Ratnasari, Feni Fitriyani","doi":"10.30656/jak.v11i1.6044","DOIUrl":"https://doi.org/10.30656/jak.v11i1.6044","url":null,"abstract":"This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count > t table (2.246>2.00665). Transfer prices have a positive and significant effect on Tax Avoidance with a value of t count > t table (3.121>2.00665). Profitability partially has a positive and significant effect on Tax Avoidance with a value of t count > t table (6.211>2.00665). Thin Capitalization, Transfer Prices, and Profitability simultaneously positively and significantly affect Tax Avoidance with the calculated F value> F table (74.719>2.55). However, Institutional Ownership does not moderate the relationship between Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"58 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139451126","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":"Fraud Pengadaan Barang dan Jasa Pemerintah Dengan Penerapan E-Procurement Sebagai Variabel Moderasi","authors":"Suci Melati, Anis Chariri","doi":"10.30656/jak.v11i1.5990","DOIUrl":"https://doi.org/10.30656/jak.v11i1.5990","url":null,"abstract":"Penelitian ini bertujuan  menganalisis dan memperoleh bukti empiris tentang perilaku Fraud Pengadaan Barang dan Jasa pemerintah dengan niat, sikap, norma subjektif, kontrol perilaku sebagai variabel prediktor dan penerapan e-procurement sebagai variabel moderasi. Responden yang menjadi objek dalam penelitian ini adalah pegawai yang terlibat dalam pengadaan barang dan jasa di salah satu instansi pemerintah. Penelitian ini merupakan studi cross sectional dengan menyebarkan data menggunakan kuesioner. Kuesioner yang kembali dan diolah sebanyak 478 responden. Analisis data menggunakan Structural Equation Model-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa secara statistik niat berpengaruh positif terhadap fraud pengadaan, norma subjektif dan kontrol perilaku yang dipersepsikan berpengaruh positif terhadap niat. Sementara itu, sikap tidak berpengaruh positif terhadap niat dan penerapan e-procurement tidak memperlemah hubungan antara niat dan fraud pengadaan.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"35 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139452395","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":"Determinants Of Fraud Prevention Of Procurement Of Goods And Services In Government Agency","authors":"Yoga Bayu Adi, Abdul Rohman","doi":"10.30656/jak.v10i2.5498","DOIUrl":"https://doi.org/10.30656/jak.v10i2.5498","url":null,"abstract":"This study aims to obtain empirical evidence of the factors that influence efforts to prevent fraud in the procurement of goods and services in the public sector. Institutional theory and Agency theory are used as the theoretical basis. This study examines the effect of the implementation of accountability, effectiveness, internal control system and the application of e-procurement on the prevention of fraud in the procurement of goods and services. This research was conducted in the work units of the Central Statistics Agency (BPS) spread throughout Indonesia. The sampling technique used a systematic random sampling method with a total sample of 258 from 517 populations. The mailed survey was conducted using google forms and obtained as many as 236 responses from the total sample. This quantitative study uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis method. Data processing using Smart PLS 3.2.9 program. The results of the analysis show that the implementation of accountability, effectiveness, internal control system and the implementation of e-procurement has a positive and significant impact on the prevention of fraud in the procurement of goods and services.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130633944","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":"Compliance Risk Management On Indonesian Taxation: Is It As Good As Expected?","authors":"Erlin Phinanti, A. L. Tobing","doi":"10.30656/jak.v10i2.6218","DOIUrl":"https://doi.org/10.30656/jak.v10i2.6218","url":null,"abstract":"This research was conducted on the revised Compliance Risk Management (CRM) of the tax administration by the Directorate General of Taxes (DJP) in 2021 through SE39/PJ/2021. DGT issued guidelines for implementing CRM-based and business intelligence-based supervisory activities. The new policy should be evaluated to find out whether the policy increases the level of tax compliance. This qualitative case study conducted interviews to directly obtain practitioners' data. The research was conducted at the East Jakarta DGT Regional Office, and Jakarta Pulogadung Primary Tax Service Office (KPPP). William Dunns evaluation framework was employed to gain more comprehensive results of effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This study concluded that CRM is not effective to raise the tax compliance rate. In addition, this study proposed several suggestions from the supervisory function executors regarding the future improvement and development of CRM, such as cleaner data. The results of this study can be used as a reference in developing CRM. In addition, other instruments and approaches should be considered to gain wider research insights.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"25 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124298856","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":"Differences In Financial Performance And Earning Persistence Before And During The Covid-19 Pandemi","authors":"S. Purwaningsih, Rieke Pernamasari","doi":"10.30656/jak.v10i2.5643","DOIUrl":"https://doi.org/10.30656/jak.v10i2.5643","url":null,"abstract":"The Covid-19 pandemic which has been going on since the beginning of 2020 has had an impact on changes in social life and a decline in economic performance in various countries in the world that have been affected by Covid-19. The decline in Indonesia's economic performance has occurred since the first quarter of 2020, which is reflected in the rate of economic growth in the first quarter of 2020 which only reached 2.97 percent, and again decreased significantly in the second quarter of 2020 which grew -5.32% (Central Statistics Agency, 2021a; Central Bureau of Statistics, 2021b). The results of a pandemic impact survey conducted by the Central Statistics Agency (BPS) on 34,559 business actors revealed that 82.55 percent of business actors surveyed experienced a decrease in income. This is because Covid 19 has had an impact on company productivity. However, there are several companies that claim that their income has not been affected by the pandemic, and there are even a small number of companies that claim that their income has increased during the pandemic. With conditions that are increasingly declining as described above, the company experiences profit gains with fluctuating fluctuations as a result of the process of supply and demand as well as unequal expenses and income. Economic growth declined until it was followed by an economic contraction, such a phenomenon could affect the persistence of profits and company performance.","PeriodicalId":383983,"journal":{"name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132802072","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}