Jurnal Aplikasi Akuntansi

DOING RIGHT ON JOINT VOE-FINANCIAL INSTITUTION TAXATION: HOW GOOD IS YOUR ACCOUNTING?

Raynal Yasni — 2025-02-06

Tax Compliance of Joint Village Owned Enterprise-Financial Institution (Joint VoE-FI) requires assistance, considering that this institution has been just established for about two years as a mandate from Government Regulation (PP) Number 11 of 2021. There has been a significant transformation in the management of Joint VoE-FI from a general government into a business entity. Consequently, it will face fiscal risk in the future. This research analyzes how this institution completes tax obligations under limited human resources and how efforts are made to maintain its tax compliance. The narrative research approach, as explained by Elliott (2005), is used to organize a sequence of field events into a whole so that the significance of each event can be understood through its relation to that whole, which is supported by direct observation data on objects, interviews, and document reviews. The research results show that assistance for business entities in fulfilling tax obligations is necessary, considering that human resources in villages still need to be improved. These findings have real-world implications. First, Professionals working in Joint VoE-FIs should continue to invest in their skills and training. Second, policymakers should focus on increasing the capacity of Joint VoE-FIs by providing continuous support through training and educational programs.

PENGARUH RELEVANSI NILAI, PERENCANAAN PAJAK, PSAK 239, DAN KESEHATAN KEUANGAN TERHADAP RETURN SAHAM

Efferin Artjan Mylano — 2025-02-06

Investor saham terus meningkat karena masyarakat menyadari bahwa return saham yang diperoleh dapat membantu dalam pencapaian financial freedom dengan sektor perbankan sebagai pilihan utama karena paling aman. Investor akan menganalisis perusahaan perbankan dari relevansi nilai data yang tersedia, strategi yang digunakan oleh perusahaan perbankan, seperti perencanaan pajak dan PSAK 239 terkait hedging derivative, dan keuangan perbankan, yang dilihat dari rasio CAMEL. Maka dari itu, penelitian ini ditujukan untuk mengkaji relevansi nilai, perencanaan pajak, PSAK 239, dan kesehatan keuangan terhadap return saham perbankan. Penelitian menggunakan pendekatan kuantitatif dengan pengujian hipotesis dan analisis data dengan e-views. Jumlah sampel penelitian ini 40 perusahaan perbankan yang terdaftar di BEI tahun 2019-2023. Teknik analisis yang digunakan pada penelitian ini adalah regresi linier majemuk. Hasil penelitian ini menjelaskan bahwa relevansi nilai berpengaruh signifikan positif terhadap return saham; perencanaan pajak, PSAK 239, dan capital adequacy ratio tidak berpengaruh terhadap return saham; return on assets berpengaruh negatif terhadap return saham; net interest margin dan beban operasional pada pendapatan operasional tidak berpengaruh terhadap return saham; serta loan to deposit ratio berpengaruh negatif terhadap return saham. Implikasi pada penelitian ini diharapkan dapat berperan sebagai referensi dalam pembelajaran, pemilihan keputusan investasi, dan penelitian selanjutnya.

PENGARUH PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA BLITAR

Linda Wahyu Widiastuti — 2025-02-07

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh persepsi pemilik dan pengetahuan akuntansi terhadap penggunaan informasi akuntansi yang dilakukan oleh pemilik usaha dengan melakukan pengujian pada tiap variabel, populasi dan objek penelitian ini adalah UMKM di Kota Blitar pada sektor perdagangan dengan jumlah 4.745 unit, teknik pengambilan sampel menggunakan purposive sampling dan menggunakan rumus slovin, di dapatkan 100 sampel data kemudian diolah menggunakan SmarttPLS 4. Variabel dependen untuk penelitian ini adalah penggunaan informasi akuntansi, sedangkan variabel independen untuk penelitian ini adalah persepsi pemilik dan pengetahuan akuntansi. Hasil dari penelitian menunjukkan bahwa persepsi pemilik berpengaruh signifikan terhadap penggunaan informasi akuntansi dan pengetahuan akuntansi tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi.

AFFECTING FACTORS AND THE ROLE OF TAX AUDIT IN INDONESIA

Anton Dwi Hartanto — 2025-02-10

The Directorate General of Taxation (DGT) conducts tax audits as a control measure for the self-assessment system in Indonesian taxation. The abundance of articles on tax audits in Indonesia encourages writers to thoroughly examine the literature from journals specializing in accounting and taxation. This research aims to analyze the factors that affect tax audits and the role of tax audits in Indonesia. The findings show that the information system, the competence of tax auditors, the independence of tax auditors, and tax audit policies affect tax audits. Tax audits play a role in tax compliance and tax revenue. It is anticipated that this research will help the DGT enhance the variables influencing tax audits and raise the quality of these audits.

DETERMINANTS OF FIXED ASSET REVALUATION DECISIONS WITH FIRM SIZE AS A MODERATING VARIABLE

Nur Havifa Safitri — 2025-02-10

This study uses firm size as a moderating variable to investigate how fixed asset revaluation decisions are impacted by fixed asset intensity, debt, liquidity, operating cash flow, and company growth. All of the study's objects are businesses in the financial industry that are listed on the IDX. Purposive sampling yielded 90 organizations with a total observation data of 450 based on the following criteria: companies listed on the IDX in 2019-2023, publishing complete annual reports in 2019-2023, having fixed assets consecutively during 2019-2023, and companies that use rupiah currency are 90 companies with a total observation data of 450. The collected data were analyzed using logistic regression and moderation regression analysis for hypothesis testing. The results showed that the decision to revalue fixed assets is influenced by both fixed asset intensity and liquidity, indicating that businesses with high fixed asset intensity and low liquidity are more likely to decide to revalue. Leverage, operating cash flow, or company development have no impact. This result suggests that elements influencing a firm's decision to revalue its fixed assets are not leverage, operating cash flow, or company growth. The impact of debt and liquidity on fixed asset revaluation choices is then reinforced by business size as a moderating element. The implications of this research indicate that the revaluation method can enhance the relevance and quality of the information presented in financial statements because the motivation for revaluing fixed assets is to obtain information related to the fair value of fixed assets. Management policies for evaluating fixed assets are one way to improve the company's performance.

PENGARUH GENDER, PENGALAMAN AUDITOR DAN BIG DATA ANALYTICS TERHADAP AUDIT JUDGMENT

Ruth Ruth — 2025-02-21

Kualitas audit, salah satunya sangat bergantung pada kualitas judgment yang dihasilkan oleh auditor. Tujuan penelitian ini adalah untuk mengetahui pengaruh gender, pengalaman auditor, dan big data analytics terhadap audit judgment. Di samping itu, penelitian ini ingin mengetahui pemahaman dari auditor yang belum menggunakan big data analytics mengenai manfaat, hambatan, dan urgensi penggunaan teknologi tersebut dalam proses audit. Penelitian ini bersifat kuantitatif, dengan jumlah sampel sebanyak 101 auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah DKI Jakarta. Data primer dikumpulkan dengan metode purposive sampling melalui penyebaran kuesioner dan diolah menggunakan IBM SPSS versi 27.0. Hasil penelitian dengan menggunakan metode regresi linear berganda menyimpulkan bahwa gender tidak berpengaruh signifikan terhadap audit judgment. Sedangkan pengalaman auditor dan big data analytics berpengaruh signifikan terhadap audit judgment. Terdapat beberapa auditor yang masih belum memahami konsep big data analytics dan sebagian besar dari responden yang belum menggunakan big data analytics merasa belum ada urgensi untuk mengadopsi teknologi ini. Hambatan utama dalam penerapan big data analytics meliputi biaya investasi yang tinggi dan resistensi auditor dalam mempelajari teknologi baru. Berdasarkan hasil penelitian, diharapkan auditor dapat mengkombinasikan pengalaman yang dimilikinya dengan penggunaan teknologi seperti big data analytic sehingga kualitas audit judgement yang dihasilkan dapat lebih optimal.

KINERJA KEUANGAN PERUSAHAAN KESEHATAN DI BEI SEBELUM, SELAMA, DAN SESUDAH PANDEMI COVID-19

Michelle Victoria — 2025-02-21

The COVID-19 pandemic has impacted various economic sectors, including healthcare. During the pandemic, there was a surge in demand for healthcare products, accompanied by challenges such as supply chain disruptions and rising operational costs. After the pandemic, the sector faced declining demand for the products and challenges in adapting business strategies. These impacts influenced financial performance. This research aims to analyze differences in the financial performance of healthcare companies listed on the Indonesia Stock Exchange before, during, and after the pandemic. Financial performance is analyzed using liquidity, activity, debt, and profitability ratios to provide a comprehensive overview of the pandemic's impact on the sector. This quantitative research using an event study the COVID-19 pandemic. Data analysis is conducted using Wilcoxon Signed Rank test. The results show no differences in financial performance for liquidity, activity, debt, and profitability (Net Profit Margin and Return on Equity). However, profitability (Return on Assets) shows differences between the periods before and during the pandemic, as well as during and after the pandemic. This is attributed to the surge in demand for healthcare products during the pandemic, which improved financial performance, particularly profitability ratios. However, after the pandemic, some financial performance indicators, such as net profit margin and debt ratio, declined, reflecting the healthcare sector's adjustments to post-pandemic market conditions.

REMUNERASI DEWAN DIREKSI DAN PENGHINDARAN PAJAK: ANALISIS PERAN GENDER SEBAGAI VARIABEL MODERASI

Baiq Ridha Rahayu Maulidia — 2025-02-21

Penelitian ini bertujuan untuk menguji pengaruh remunerasi dewan direksi terhadap penghindaran pajak dengan gender sebagai variabel moderasi. Penelitian dilakukan terhadap 172 perusahaan wajib yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Penelitian ini menggunakan metode kuantitatif dan metode analisis Moderated Regression Analysis (MRA) dengan menggunakan perangkat lunak SPSS 25. Hasil penelitian ini menunjukkan bahwa remunerasi dewan direksi berpengaruh negatif terhadap penghindaran pajak. Gender tidak mampu memoderasi pengaruh antara remunerasi dewan direksi terhadap penghindaran pajak. Implikasi dari penelitian ini adalah bahwa pemberian insentif yang lebih tinggi kepada dewan direksi dapat menjadi salah satu strategi untuk menekankan praktik penghindaran pajak dalam perusahaan. Hal ini menunjukkan bahwa kebijakan remunerasi yang transparan dan kompetitif dapat meningkatkan kepatuhan pajak perusahaan. Namun, karena gender tidak terbukti sebagai moderator, kebijakan yang berbasis pada keberagaman gender memerlukan pendekatan lain dalam kaitannya dengan perlakuan pajak perusahaan.

ANALISIS ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG), CORPORATE CASH HOLDINGS, DAN NILAI PERUSAHAAN

Bernadette Carmenita — 2025-03-07

Implementing environmental, social, and governance (ESG) activities is considered a consideration for current investments because ESG proves a company's responsibility to investors and the social environment. The application of ESG is thought to produce useful scores for investors and influence company value either directly or mediated by Corporate Cash Holdings (CCH). In contrast, with ESG, CCH can be controlled and create company legitimacy. This research is a quantitative study that examines the influence of ESG and CCH on company value as well as the influence of ESG on company value, with CCH as a mediator. The research objects used are non-financial sector companies listed on the IDX and divided into manufacturing and non-manufacturing sectors in the 2020-2022 period—the analysis technique uses multiple linear regression analysis methods and the Sobel test. The research results show that ESG has a significant influence on company value. Regarding the CCH variable, the results show a negative but significant effect on company value, while ESG has a positive and significant impact on company value through CCH as mediation.

APAKAH KEBERAGAMAN GENDER MEMODERASI PENGUNGKAPAN ESG DAN KINERJA PERUSAHAAN?

Widya Lestari — 2025-03-08

This study aims to examine the moderating role of gender diversity in the impact of ESG on firm performance. This research uses a sample of financial sector companies listed on the Indonesia Stock Exchange for 2012-2023. The sampling method applied is purposive sampling, resulting in 74 firm-year observations. The dependent variables in this study are firm performance, measured by accounting performance (ROA and ROE) and market performance (Tobin's Q). The independent variable is ESG disclosure, measured using ESG scores from the Datastream. This study also incorporates gender diversity as a moderating variable, measured by the proportion of females on the board of directors. Secondary data sources come from Datastream and company annual reports. The research results provide empirical evidence that gender diversity does not moderate the effect of ESG disclosure on company performance on ROE and Tobin's Q. However, gender diversity moderates ESG disclosure on company performance when proxied by ROA. This research implies that the proportion of female Board of Directors in the company strengthens corporate governance, improves the company's reputation, and increases the effectiveness of decision-making. On the other hand, it now considers non-financial information such as ESG and gender diversity when making investment decisions.