Jurnal Riset Akuntansi

DETERMINASI KOMPENSASI KERUGIAN FISKAL DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE

Ony Widilestariningtyas, Entin Kristina — Mon, 16 Oct 2023 12:22:51 +0700

Tax is a burden that will reduce net profit so companies will look for ways to minimize the tax burden and one of the actions is through Tax Avoidance. Companies that experience losses can encourage Tax Avoidance, especially in mining companies. This study aims to determine compensation for fiscal losses and sales growth for Tax Avoidance in four (4) mining companies listed on the Indonesia Stock Exchange in 2015-2022. The data analysis method used is multiple linear regression analysis with SPSS version 23. The results of this study indicate that partially the variable compensation for fiscal losses and sales growth has a significant positive effect on Tax Avoidance.

THE APPLICATION OF TARGET COSTING IN CONTROLLING PRODUCTION COSTS AT PT CAHAYA TIMUR GARMINDO

Elma Karisma, Erni Unggul Sedya Utami, Anita Karunia — Mon, 16 Oct 2023 12:25:59 +0700

Target Costing is a system that is used to determine the cost of the product as desired as a standard in determining the selling price of the product. This is used so that the company can obtain profits according to the target as well as an effort to control production costs for a product. The purpose of this research is to find out the results of calculating production costs using the target costing method as an effort to control production costs. Data collection techniques used are observation, interviews, library research, and documentation. The data analysist techniques use is quantitative descriptive analysis by going through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the target costing method can be applied to PT Cahaya Timur Garmindo as a means of controlling production costs. By calculating target costing and doing value engineering, the company can save IDR 3,035,485,740. Thus the company is able to achieve the desired profit of 28% of production in the third quarter of 2022.

Keywords: target costing, production cost control, production cost

THE INFLUENCE OF PROFITABILITY, COMPANY AGE, KAP'S REPUTATION, AND AUDITOR'S OPINION ON AUDIT DELAYS

Mon, 16 Oct 2023 12:29:22 +0700

Information regarding the company's financial statements that is submitted on time, is accountable, and has gone through an audit process is a valuable asset for investors and has significant benefits in improving the company's reputation. So that the audit is not late, the company will make every effort as best as possible. Many factors cause delays in auditing financial statements. This study aims to evaluate the impact of delaying audits on 16 companies operating in the trade sector between 2018 and 2021 by considering factors such as profitability, company age, reputation of Public Accounting Firms (KAP), and audit opinions provided. This study utilizes an analytical method that uses multiple linear regression testing techniques, and applies hypothesis testing such as the R test, T test, and F test. In this analysis, it is found that the level of profitability and the number of years of operation of the company have no significant effect on audit delays. The reputation of the Public Accounting Firm (KAP) as well as the auditor's views have a negative and significant effect on audit delays.

Keywords: Profitability, company age, KAP reputation, audit opinion, audit delay

IMPLEMENTATION OF PROJECT BASED LEARNING (PBL) IN AN EFFORT TO IMPROVE ACCOUNTING UNDERSTANDING AND KNOWLEDGE

Mon, 16 Oct 2023 12:32:27 +0700

The research objective was to determine the magnitude of the influence of Project Based Learning (PBL) learning in accounting practicum courses in an effort to increase accounting understanding and knowledge. Learning in tertiary institutions is an interaction between lecturers and students which is supported by various elements such as objectives, subject matter, infrastructure, learning environment, learning methods, and evaluation. All of these elements greatly affect the success of the teaching and learning process. One of the important subjects is the Accounting Practicum, where the use of the right learning model will greatly affect the success of the learning process. Conventional methods that only focus on material from lecturers to students are now considered less effective. More active learning methods are needed, one of which is the Project Based Learning method. The higher education curriculum in Indonesia should be directed at Case Project Based Learning, where students learn through case analysis and problem-solving. This will acquire skills as a reliable project-solver and better prepare them to enter the world of work. The population in this study were active students in the Accounting study program. The data analysis technique used is a descriptive analysis of the Likert scale. Approaches that help in learning accounting practices Most respondents agreed that PBL helps them in learning accounting practices, and no respondents considered this program less useful.

The Game-Based Learning Creativity Digital Accounting and Business Processes Against the Role of Management Accounting Systems in the World of Learning

Lesi Hertati, Lili Syafitri, Asmawati Asmawati, Otniel Safkaur — Mon, 16 Oct 2023 12:35:39 +0700

This study aims to modify the Technology Acceptance Model (TAM) and test its ability to predict accounting study program lecturers' intentions in teaching accounting to provide digital learning based on data, games, numbers. This method adopts quantitative data by surveying the population by distributing questionnaires to accounting lecturers and accounting students via social media using Google Sheets. Based on data collected from 325 lecturer and student questionnaires, the learning model was analyzed using the PLS-SEM method, namely using the SmartPLS version 3.2 program. The findings show that the instructor's intention to adopt game-based digital learning is directly influenced by several factors: the world of new technology, the usefulness of eliminating boredom, subjective norms, and personal innovation. Even if no curriculum effect is found, mediated curriculum effects can be fully assimilated and beneficial by students.

ANALYSIS OF THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY AND INDEPENDENT COMMISSIONERS ON TAX AGGRESSIVITY

Havifah Ariyati, Ferdiansyah Ferdiansyah — Mon, 16 Oct 2023 12:39:01 +0700

This study aims to provide empirical evidence of corporate social responsibility, Capital Intensity and Independent Commissioner on Tax Aggressiveness. This study uses a quantitative approach and the data used is secondary data. The population in this study are non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of paying the sample uses purposive sampling. Obtained a sample of 13 companies with a period of five years so that the number obtained is 65 data samples. The method used is descriptive regression panel data statistical test, panel data model analysis, regression panel data model selection test, the selected model is the Fixed Effect Model, classic assumption test, panel data test and hypothesis testing with the help of eviews version 9 statistical data processing. The results of this study show that corporate social responsibility, Capital Intensity and Independent Commissioner simultaneously influence Tax Aggressiveness. Capital Intensity has an effect on Tax Aggressiveness, and Corporate Social Responsibility and Independent Commissioners have no effect on Tax Aggressiveness.

Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha terhadap Kualitas Pelaporan Keuangan

Naomi Fani Riyanto, Rapina Rapina — Mon, 16 Oct 2023 12:43:51 +0700

Informasi dengan kualitas tinggi akan berdampak saat mengambil keputusan bisnis, maka dari itu hal penting yang perlu menjadi perhatian utama adalah kualitas pelaporan keuangan. Masih banyak permasalahan mengenai rendahnya kualitas pelaporan keuangan, khususnya di sektor UMKM. Dengan demikian, hal ini memiliki daya tarik untuk diteliti. Penelitian ini bertujuan menguji pengaruh dari tingkat pendidikan, pemahaman akuntansi, dan ukuran usaha terhadap kualitas pelaporan keuangan. Populasi penelitian ini yaitu UMKM sektor kuliner di Kecamatan Margahayu, Kabupaten Bandung dengan menggunakan jenis penelitian explanatory. Dalam mengambil sampel penelitian dilakukan teknik nonprobability sampling menggunakan metode purposive sampling, kemudian diperoleh sampel sejumlah 79 UMKM. Jenis data yang digunakan adalah data primer serta diolah melalui program SPSS 25. Teknik yang dilakukan adalah analisis regresi linier berganda untuk menguji pengaruh dari tingkat pendidikan, pemahaman akuntansi dan ukuran usaha terhadap kualitas pelaporan keuangan. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat pendidikan, pemahaman akuntansi dan ukuran usaha memiliki pengaruh terhadap kualitas pelaporan keuangan. Kesimpulannya semakin tingginya tingkat pendidikan, pemahaman akuntansi dan ukuran usaha maka akan menghasilkan kualitas pelaporan keuangan yang semakin baik.

THE INFLUENCE OF THE E-SAMSAT INFORMATION SYSTEM ON THE LEVEL OF VEHICLE TAXPAYER COMPLIANCE

Muhammad Wafqi Aufa Alghaviqi, Jouzar Farouq Ishak — Mon, 16 Oct 2023 12:48:04 +0700

This research was conducted to determine the influence of the implementation of the E-Samsat information system on motor vehicle taxpayer compliance at the SAMSAT Garut Regency office. The research method used is descriptive quantitative. The number of samples used in this study were 100 respondents with several criteria. Primary data obtained through a questionnaire. From the results of the coefficient of determination test, the application of the E-Samsat information system has an influence on the compliance level of motor vehicle taxpayers by 29.5%. As for the results of hypothesis testing, it can be seen that the tcount value is 6.407 and the ttable value is 1.984. These results indicate that the tcount value is greater than the ttable value so it can be concluded that H0 is rejected and H1 is accepted. Thus it can be concluded that there is a positive influence between the application of the E-Samsat information system on motor vehicle taxpayer compliance in Garut Regency.

Keywords: E-Samsat, Vehicle Tax, Taxpayer Compliance