Jurnal Pendidikan Akuntansi & Keuangan最新文献

{"title":"Factors Affecting Compliance of Personal Taxpayers (Case Study at the Regional Office of the Directorate General of Tax Office of West Java 1)","authors":"Anissa Yuniar Larasati, Rika Mardiani","doi":"10.17509/jpak.v8i2.24421","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.24421","url":null,"abstract":"The purpose of this study was to determine the factors that influence the compliance of individual taxpayers at the Regional Office of the Directorate General of Taxation of West Java 1. There are four independent variables tested, namely the tax awareness factor, the fiscal attitude factor, the rational attitude factor and the tax law factor. While the dependent variable is personal taxpayer compliance. The sample method used is a purposive sample with a sample of 100 individual taxpayers for employees and non-employees. This study uses a multiple linear regression model with the help of SPSS v.21. This research method is quantitative, namely conducting primary data searches with the object of research of individual taxpayers who are registered in the Regional Office of DJP Jabar 1. tax, while tax officers and rational attitudes do not have a significant effect.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129303995","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":"Maturity, Bond Rating And Debt To Equity Ratio Effect On Yield To Maturity","authors":"I. Siregar, Indah Suci Pratiwi","doi":"10.17509/jpak.v8i2.24504","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.24504","url":null,"abstract":"This study aims to examine the effect of maturity, bond rating, and debt to equity ratio on yield to maturity. The object of this research is corporate bonds listed on the Indonesia Stock Exchange with the period from 2014-2018. The research sample was selected using purposive sampling. This study uses multiple linear regression analysis techniques. The results showed maturity and debt to equity had no effect on yield to maturity, while bond ratings had a negative effect on yield to maturity. The results of this study prove that bond rating information is useful for investors in determining which bonds to buy. The results of this study provide information that investors do not acquire maturity and debt to equity the primary factors in determining bonds. However, it is expected that investors will use debt to equity as additional consideration for investing in bonds.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114234832","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":"Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal","authors":"Teddy Rustandy, C. Sukmadilaga, Cahya Irawady","doi":"10.17509/jpak.v8i2.24125","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.24125","url":null,"abstract":"PT Pos Indonesia (Persero) is one of the state-owned enterprises that has experienced various cases of fraud. The fraud cases that occurred in these companies have caused significant financial losses to the company and of course the state's financial losses. PT Pos Indonesia (Persero) has large assets, with more than 4,000 offices scattered throughout the archipelago. Therefore, preventive measures are needed in order to protect their assets from fraud. The method used in this research is a case study method with a quantitative descriptive approach. The data analysis technique used is the path analysis method. As for the research population, 11 regional post offices and 205 inspection post offices (Kprk) throughout Indonesia, so that the total population is 216 offices. While the sample method used in this study is the saturated sampling method (census), in which all members of the population are determined to be the research sample. The results showed that organizational culture, good corporate governance and internal control simultaneously and partially had a significant and positive influence on fraud prevention at PT Pos Indonesia (Persero). This means that the better the implementation of organizational culture, good corporate governance and internal control, the higher the level of fraud prevention at PT Pos Indonesia (Persero).","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114677867","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":"Analysis of the Effect of Business Diversification and Derivative Disclosures on Tax Avoidance in Manufacturing Companies Listed on IDX","authors":"D. Utama, Lindrianasari Lindrianasari, Usep Syaipudin","doi":"10.17509/jpak.v8i2.25983","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.25983","url":null,"abstract":"One of the obstacles to accelerating national development is the existence of tax evasion activities or what is commonly referred to as tax avoidance. It is estimated that there are 110 trillion rupees each year, the figure for tax evasion. Most are business entities, around 80%, the rest are individual taxpayers. This study aims to examine the effect of diversification of activities and disclosure of derivative transactions on tax evasion activities. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018, with a sample of 92 companies. The data analysis method for this study used multiple linear regression. The results prove that corporate diversification as measured by the hirschman-herfindhl index has no effect on tax avoidance activity. Meanwhile, the derivative transaction disclosure variable as measured by the disclosure score has an effect on tax avoidance activities.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117121465","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":"Apakah Financial Leverage dan Kepemilikan Institusional Mempengaruhi Tindakan Perataan Laba?","authors":"D. Lestari, D. Aprilia","doi":"10.17509/jpak.v8i2.24588","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.24588","url":null,"abstract":"This study aims to determine the effect of financial leverage and institutional ownership upon income smoothing. We hope that this research can contribute to filling the research gap because the previous researches show an inconsistent result. This research is conducted in manufacturing companies in Indonesia Stock Exchange from 2016-2018. We are using secondary data in a form of audited financial report that can be accessed in www.idx.co.id. Quantitative method is applied as a method of this research, with a total sample of 246 units. The result shows that, partially, financial leverage has no effect on income smoothing and institutional ownership has a negative impact on income smoothing. While simultaneously, financial leverage and institutional ownership affect income smoothing.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124997481","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":"Penguatan Keterampilan Abad Ke-21 dan Pengembangan Efikasi Diri Mahasiswa Pendidikan Akuntansi","authors":"Muhamad Arief Ramdhany, Yana Setiawan, R. Hardiana, A. Sobandi","doi":"10.17509/jpak.v8i2.26164","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.26164","url":null,"abstract":"This purpose of this study is to analyze the effect of strengthening 21st Century Skills (Learning Skills, Literacy Skills, and Life Skills) on development of Self-Efficacy of the Accounting Education Students at Faculty of Eco-nomics and Business Education, Universitas Pendidikan Indonesia. To collect data, the questionnaire was used. Out of 256 population of students, 154 were selected as representative sample. The Partial Least Square Struc-tural Path-Modeling (PLS-PM) was used to test the hypotheses. The research outcomes revealed that the Learn-ing Skills, Literacy Skills, and Life Skills have positive effect on Self-Efficacy. The implication of this study is that the students self-efficacy will develop more with the strengthening 21st Century Skills.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125129940","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":"Desentralisasi Fiskal Dan Tingkat Kemandirian Daerah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2015-2019","authors":"R. Hardiana, Heraeni Tanuatmodjo, Fitrina Kurniati","doi":"10.17509/jpak.v8i2.25757","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.25757","url":null,"abstract":"This study aims to determine the performance of decentralization through Regional Sufficiency in regency/cities in West Java in 2015-2019. Fiscal decentralization gives local governments the authority to manage their own finances within the framework of legislative regulation. The research method used is descriptive, with the object of regency/city research in West Java Province in 2015-2019, the data used were sourced from secondary data released by BPS. The results of the study show that the performance of the implementation of fiscal decentralization indicated by the degree of fiscal autonomy, the ratio of dependency and the ratio of independence is still quite low, although there is an increase in the category of each indicator towards a better direction. Suggestions from the results of the study are that local governments need to increase the capacity of fiscal decentralization through increasing sources of new PAD revenue through innovations such as the development of BUMD, optimization of tax collection and local user fees through intensification and extensification.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134599396","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":"Audit Quality Perspectives in Indonesia","authors":"Muhammad Andri, Rheza Chandra Putra, Kanta Rio Saputra, Sania Yolanda Gunawan","doi":"10.17509/jpak.v8i2.24341","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.24341","url":null,"abstract":"In the past 5 years, there have been at least 5 major cases involving prominent public accounting firms in Indonesia and seizing public attention. This motivates the author to look back at the concept of audit quality that is understood in Indonesia. The author realizes that there has been no research on the concept of audit quality conducted by referring to scientific publications that have been published in trusted journals. The main objective of this study is to discover the concept of audit quality that has been generally understood in Indonesia and the factors that influence it. The study was conducted using a descriptive method with a qualitative approach so it could provide a broader understanding and also be able to assist other researchers to conduct research related to audit quality with a more comprehensive understanding. This study reviews a total 47 empirical studies and academic publications in Indonesia ranging from year 2015 to year 2019. Data sources in the form of academic publications were obtained from the Digital Referral Gate website (GARUDA), a portal that contains Indonesian academic references and is under the auspices of the Ministry of Research, Technology and Higher Education (Kemenristekdikti). Based on the analysis, the review reveals that (1) the majority of researchers in Indonesia consider audit quality from an input-outcomes perspective developed from the definition of audit quality according to DeAngelo (1981), (2) the use of a variety of audit quality indicators used in research in Indonesia shows that audit quality is hard to measure objectively, (3) the factors that influence audit quality that are most frequently studied are internal factors, and (4) the majority of research related to audit quality is conducted using a quantitative approach. However, quantitative approach is unable to capture the actual audit practices which is necessary to understand audit quality. (5) cases that occur in Indonesia and the results of this study indicate that audit quality must be seen as a whole construction, from input, process, output and context. Audit quality cannot be obtained only with competent human resources, but must be accompanied by an audit process that is in accordance with standards, results of audits that are comprehensive and in context.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128832345","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":"IES Proposed Revisions: Takeaway Lessons to Enhance International Accounting Education Standards Convergence","authors":"A. Limijaya","doi":"10.17509/jpak.v8i2.20961","DOIUrl":"https://doi.org/10.17509/jpak.v8i2.20961","url":null,"abstract":"International accounting education standards convergence is an important issue as it enhances the global accountancy profession’s competency and public trust to the profession. This paper attempts to conduct an analysis on IES 2, 3, 4 and 8 proposed revisions and the comment letters received from various respondents, to contribute to the IAESB’s effort in improving international accounting education standards convergence across jurisdictions. A content analysis approach is applied to the proposed revisions as well as the submitted comment letters, then discussions are provided based on the result of analysis and relevant literatures on the field. Analysis on comment letters reveals some recurring comments from respondents that need to be addressed by the board. In addition, a demographical-related analysis on comment letters also discloses several issues. Recommendations are given for the IAESB to gain its legitimacy and for academics to participate more in an effort to promote international accounting education standards.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128310087","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":"Meningkatkan Perilaku Pengelolaan Keuangan Mahasiswa Melalui Financial Literacy dan Financial Sel Efficacy","authors":"S. Suwatno, I. Waspada, Heni Mulyani","doi":"10.17509/jpak.v8i1.21938","DOIUrl":"https://doi.org/10.17509/jpak.v8i1.21938","url":null,"abstract":"AbstractThis study aims to analyze the factors that influence student financial management behavior predicted from financial literacy and financial self-efficacy of students, so that financial management behavior can be improved through these factors. The research method used is a quantitative design with an ex post facto approach through multiple regression techniques. Research data collection techniques using a questionnaire. The population and sample of research are students of Bachelor degree of the Faculty of Economics and Business Education, Students of the Master and Doctoral degree of Economic Education Study Programs, and Students of the Master and Doctoral degree of Management Study Programs at Universitas Pendidikan Indonesia. The number of samples was determined using the purposive sampling method. Based on the results of the study note that financial literacy and financial self-efficacy have a positive and significant effect on student financial management behavior. This means that the financial management behavior of student can be determined by the existence of financial literacy and financial self-efficacy.Keywords. financial literacy; financial self-efficacy; financial management behaviour. AbstrakPenelitian  ini  bertujuan  untuk  menganalisis  faktor-faktor  yang  mempengaruhi  perilaku pengelolaan keuangan mahasiswa dilihat dari literasi  keuangan  dan financial self-efficacy  mahasiswa, sehingga perilaku pengelolaan keuangan dapat ditingkatkan melalui faktor-faktor tersebut.  Metode  penelitian  menggunakan  rancangan  kuantitatif  dengan  pendekatan  ex post facto  melalui  teknik  multiple regression. Teknik pengumpulan data penelitian meggunakan kuesioner.  Populasi dan sampel penelitian adalah mahasiswa Fakultas Pendidikan Ekonomi dan Bisnis S1, Program Studi Pendidikan Ekonomi S2 dan S3, serta Program Studi Manajemen S2 dan S3 pada Universitas Pendidikan Indonesia. Jumlah sampel ditentukan dengan menggunakan metode purposive sampling. Berdasarkan hasil penelitian diketahui bahwa literasi keuangan dan financial self-efficacy berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa. Ini berarti bahwa perilaku pengelolaan keuangan mahasiswa dapat ditentukan oleh adanya financial literacy dan financial self-efficacy.Kata kunci. financial literacy; financial self efficacy; perilaku pengelolaan keuangan.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121940112","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}