JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi <p><em><strong>ISSN </strong></em><em><strong><a href="http://u.lipi.go.id/1472441796">2541-0180 </a></strong></em><strong style="font-style: italic;"><em>(Online)&nbsp; ISSN <a title="ISSN (Print)" href="http://issn.pdii.lipi.go.id/">2721-9313</a> (Print)</em></strong></p> <p><strong style="font-style: italic;"><em>The Journal is published by the Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. Be started 2019, this Journal is published three times a year in March, July and November</em></strong><em><strong><a href="http://u.lipi.go.id/1472441796"><br></a></strong></em></p> en-US <p>Authors who publish with this journal agree to the following terms:<br>1. Copyright on any article is retained by the author(s).<br>2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.<br>3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.<br>4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.<br>5. The article and any associated published material is distributed under the&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a></p> faisol_hambali@yahoo.co.id (Faisol) jurnal_jae@unpkdiri.ac.id (Faisol) Sun, 01 Nov 2020 05:14:54 +0700 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 THE MEDIATING EFFECT OF RETURN ON EQUITY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND STOCK PRICE https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14502 <p><em>This study aims to determine whether it has the effect of Effective Tax Rate (ETR) on stock prices and Return On Equity (ROE) on stock prices. This study uses financial data obtained in annual reports and financial statements of 15 banks from 2014 - 2018. The research sample uses data from 15 Indonesian banks that have codes consisting of BBCA, AGRO, BBNI, BBKP, BBTN, BBRI, BDMN</em><em>, </em><em>BBYB, BJTM, BJBR, BNGA, BMRI, PNBM, MCOR, and INPC. Data analysis using t test, F statistical test,</em><em> determination test</em><em> and regression analysis. The results of this study indicate that Tax Avoidance has no effect on stock prices</em><em>.</em> <em>However, with the mediating variable</em><em> Return On Equity</em><em> with significant result</em> <em>it shows that ROE fully mediates the relationship between tax avoidance and </em><em>stock prices.</em></p> Francis Hutabarat, Yolanda Andrea Sihotang Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14502 Sun, 01 Nov 2020 00:00:00 +0700 IMPLIKASI PENGENDALIAN INTERNAL DAN TATA KELOLA DALAM PENCEGAHAN KECURANGAN PADA PERANGKAT PEMERINTAH DAERAH https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14241 <p><em>The purpose of this study is to determine the implications of Internal Control and Governance for the prevention of fraud. There are 71 officials along with Pancoran Mas Sub-district staff members in Depok City and the sub-districts below it that are used as research units and as the respondent samples are 49 officials along with the Pancoran Mas Sub-District Depok staff and sub-districts below using purposive non random sampling. Data obtained from the processing of respondents' statements using a questionnaire. Data were analyzed using the Partial Least Square (PLS) method. Processed using the SmartPLS 3 program. </em><em>The results of this study indicate: 1) Internal Control has a significant effect on Fraud Prevention</em><em>, and 2) Governance has a significant effect on fraud prevention.</em></p> Monang Syahbana, Novita Novita Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14241 Sun, 01 Nov 2020 00:00:00 +0700 PENGARUH KONSERVATISME AKUNTANSI DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS, SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14182 <p><em>Tax avoidance (tax avoidance) is a process that controls an action to avoid unwanted taxation. This tax avoidance is a legal action, so that no one will break the law and will save on tax costs. The practice of tax avoidance has a negative impact on government, because tax collection on it is not optimal. This study aims to analyze Accounting Accounting and Capital Intensity towards tax avoidance with the control variables Profitability, Size, and Leverage. The population of this research is the automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2008-2017. This study uses purposive sampling and obtained 4 (four) companies in automotive companies with a collection period of 10 (ten) years so that in this study obtained 40 sample units. This research uses panel data regression analysis method.</em><em> The results showed that accounting conservatism, capital intensity, profitability, size, and leverage simultaneously affect tax avoidance. Partially capital intensity negatively influences tax avoidance, while accounting conservatism, profitability, size, and leverage do not affect tax avoidance.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: Tax Avoidance, Accounting Conservatism, Capital Intensity. Profitability, Size, Leverage</em></p> Sri Hardiyati Pangestu, Dudi Pratomo Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14182 Sun, 01 Nov 2020 00:00:00 +0700 DIMENSI HARGA SAHAM DILIHAT DARI RASIO KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERFADTAR DI BEI https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14090 <p><em>The purpose of this study is to examine and analyze the effect of financial ratios on stock prices. The population in this study are food and beverage companies listed on the IDX. The number of samples in this study were 43 samples. Financial ratios are proxied by Current Ratio, Debt to Equity Ratio, Return On Equity and Earning Per Share. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously CR, DER, ROE and EPS have a significant effect on stock prices. Partially CR and DER have no significant effect on stock prices. While ROE and EPS have a significant effect on stock prices. The coefficient of determination (R2) test results of 0.603, 60.3% of the dependent variable can be explained by the variables CR, DER, ROE and EPS, while the rest are explained by other variables not used in this study.</em></p> <p>&nbsp;</p> <p><em>Keywords: CR, DER, ROE, EPS, Stock Prices</em></p> Githa Miranda Indika Putri, Endang Masitoh , Rosa Nikmatul Fajri Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14090 Sun, 01 Nov 2020 00:00:00 +0700 KEPEMILIKAN INSTITUSIONAL, FIRM SIZE, PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14067 <p>This study aims to examine the effect of institutional ownership, firm size, profitability, and leverage on dividend policy. Population in this study is basic industry and chemicals companies on Indonesia Stock Exchange (IDX) 2012-2018. Sample of this study were 8 companies selected by purposive sampling method. Statistical methods use multiple linear regression analysis. Result of this study show institutional ownership, firm size, and leverage has influence on dividend policy. While, profitability has no influence on dividend policy</p> Ainun Jamil Meidikna, Siti Nurlaela, Riana R Dewi Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14067 Sun, 01 Nov 2020 00:00:00 +0700 PENGARUH LITERASI KEUANGAN, EXPERIENCED REGRET, MOTIVASI DAN STATUS PENDIDIKAN TERHADAP KEPUTUSAN INVESTAI IRT https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14058 <p>Abstract</p> <p><em>This study aims to determine the effect of financial literacy, </em><em>expe</em><em>r</em><em>ienced r</em><em>egret, motivation, and educational status on investment decisions of housewives by taking a sample of the Community in Krembangan Village, Panjatan District, Kulon Progo Regency. The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was snowball sampling and 100 data samples were obtained. Regression test results show that financial literacy has a positive effect on investment decisions of housewives, experienced regret has a negative effect on investment decisions of housewives, motivation does not affect investment decisions of housewives, educational status has a negative effect on investment decisions of housewives.</em></p> Melita Dwi Lestari, Dewi Kusuma Wardani Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14058 Sun, 01 Nov 2020 00:00:00 +0700 PENGARUH KESULITAN KEUANGAN, RISIKO LITIGASI, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14171 <p>Conservatism is a precautionary measure that is implemented by recognizing the costs that may be incurred immediately and not immediately recognizing revenue even though it is likely to have a large objective aimed at avoiding uncertainty in the company. This study aims to determine the effect of Financial Difficulties, Litigation Risk, and Political Cost to Accounting Conservatism. The population of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique in this study used purposive sampling and obtained 10 (ten) companies in food and beverage companies with an observation period of 5 (five) years so that in this study obtained 50 observational data. The method used in this research is panel data regression analysis using EVIEWS 10 software. The results of the study indicate that Financial Difficulties, Litigation Risks, and Political Cost simultaneously influence Accounting Conservatism. Partially, political cost has a positive effect on accounting conservatism, while financial difficulties and litigation risk do not affect accounting conservatism.</p> <p>Keywords: Accounting Conservatism, Financial Distress, Litigation Risk, Political Cost</p> Nicko Wiecandy, Khairunnisa Khairunnisa Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14171 Sun, 01 Nov 2020 00:00:00 +0700 DIMENSI AGRESIVITAS PAJAK DILIHAT DARI FIRM SIZE, LIKUDITAS, PROFITABILITAS DAN INVENTORY INTENSITY https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14065 <p><strong>Abstrak</strong></p> <p>Setiap wajib pajak pasti mendambakan pembayaran pajak seminimal mungkin, hal ini merupakan alasan mengapa wajib pajak melakukan agresivitas pajak. Penelitian ini bermaksud untuk mengetahui dan menganalisis pengaruh firm size, likuiditas, profitabilitas, dan inventory intensity terhadap agresivitas pajak. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI 2016-2018 merupakan populasi penelitian yang digunakan dan terpilih sebanyak 23 perusahaan melalui purposive sampling. Analisis regresi linear berganda adalah alat analisis yang dipakai dalam penelitian ini. Penelitian ini memperlihatkan hasil variabel firm size dan profitabilitas mempunyai pengaruh terhadap agresivitas pajak, sementara variabel likuiditas dan inventory intensity tidak memiliki pengaruh terhadap agresivitas pajak. Diharapkan dengan dilakukannya penelitian ini, dapat bermanfaat bagi investor dalam mempertimbangkan keputusan berinvestasi mengenai agresivitas pajak.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> <p><strong><em>Keywords:</em></strong><em> Tax Aggressiveness, Size, Liquidity, Profitability, Inventory</em></p> <p>&nbsp;</p> Annissa Yuli Nurdiana, Endang Masitoh Wahyuningsih , Rosa Nikmatul Fajri Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14065 Sun, 01 Nov 2020 00:00:00 +0700 PENGARUH FASILITAS KREDIT BANK TERHADAP KINERJA UMKM DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14089 <p><em>Abstrak</em></p> <p><em>Penelitian ini bertujuan untuk menguji apakah fasilitas kredit bank berpengaruh terhadap kinerja UMKM&nbsp; dengan strategi bisnis sebagai variabel intervening. Metode penelitian ini menggunkaan metode deskriptif dan data primer dengan menggunakan kuesioner. </em></p> <p><em>Peneliti mengambil sampel pelaku UMKM yang ada di kota Yogyakarta yang memiliki pinjaman kredit di bank.&nbsp; Teknik pengambilan sampel menggunakan convinience sampling yakni pengambilan sampel dari populasi berdasarkan kriteria tertentu. Pengumpulan data dilakukan dengan cara bertemu secara langsung dengan responden dan menitipkan kuesioner kepada orang lain untuk disebarkan kembali guna mendapatkan jawaban yang banyak dari responden. Jumlah kuesioner yang diolah adalah&nbsp; sebanyak 102 responden. Data di analisis menggunakan regresi linear berganda.</em></p> <p><em>Hasil penelitian menunjukkan bahwa fasilitas kredit bank berpengaruh negatif&nbsp; terhadap strategi bisnis, fasilitas kredit bank secara&nbsp; langsung&nbsp; berpengaruh negatif&nbsp; terhadap kinerja umkm dan secara tidak langsung berpengaruh positif terhadap kinerja&nbsp; UMKM.</em></p> <p>Kata Kunci: Fasilitas Kredit Bank, Strategi Bisnis, dan Kinerja UMKM<em>.</em></p> Lusia Sebo Nakabili, Adia Adi Prabowo, Dewi Kusuma Wardani Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14089 Sun, 01 Nov 2020 00:00:00 +0700 PENGARUH MOTIVASI, SUPERVISI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14177 <p><em>This research was conducted to find out and obtain empirical evidence simultaneously and partially regarding the Effect of Auditor Motivation, Supervision, and Ethics on Audit Quality (Case study at the Public Accountant Office in Bandung). The population in this study were all auditors of Public Accountant Firms located in the City of Bandung</em>. <em>This study uses 32 auditors as respondents. </em><em>The data analysis method used in this research is multiple linear regression analysis methods. Simultaneously the auditor's motivation, supervision, and ethics variables influence audit quality. Motivation partially has no significant effect on audit quality. Supervision and Auditor’s Ethics partially have a significant effect on audit quality. In subsequent studies, other researchers can use the research object and also add other independent variables to measure audit quality. Public accounting firms are expected to motivate auditors through conducting seminars on the sciences or steps to improve auditor's ethical standards and professional skills</em></p> Piter Chris Daniel Sormin, Sri Rahayu Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14177 Sun, 01 Nov 2020 00:00:00 +0700 PENGARUH HUTANG DAN MODAL TERHADAP PROFITABILITAS (RISET PADA PT LIPPO KARAWACI TBK) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14287 <p>Abstract</p> <p>The purpose of this research is analyze the influence of debt and capital on the probability of PT Lippo Karwaci,tbk. The indicator to measure profitability using Return to Asset (ROA). Whereas, the debt using the TTD Ratio and capital ratio using debt to equity ratio (DER). The type of this research is associative. The sample of this research ten years long started from 2009-2018. The data used in this study is to use the company’s financial statement data published on the Bursa Efek Indonesia’s (BEI) website. The data used are secondary, and the method used is regression analysis that is time-series data with the help of SPSS version 20.0 to get a description of the relationship between variables.</p> Nurul Jannatul Ma'wa, Alwi Alwi Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14287 Sun, 01 Nov 2020 00:00:00 +0700 PENGARUH PERSEPSI KEMUDAHAN, FITUR LAYANAN, DAN KEAMANAN TERHADAP NIAT MENGGUNAKAN E-MONEY https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14057 <p><em>This study aims to examine the effect perceived of use, service features and security on intention to use e-money. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 114 data samples. Regression test results show that perceived of used and service features do not affect the intention to use e-money, while security positively affected the intention to use e-money.</em></p> Wahyu Prastiwi Umaningsih, Dewi Kusuma Wardani Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14057 Sun, 01 Nov 2020 00:00:00 +0700 ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KECAMATAN PLAYEN KABUPATEN GUNUNGKIDUL https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14392 <p><em>This study aims to determine the factors that influence taxpayer compliance for SMEs in the Playen District, Gunungkidul Regency. The research method used is quantitative research methods. The data source used is primary data. The population in this study is the Taxpayer of SMEs in the District Playen Gunungkidul District with a total sample of 183 respondents. The data analysis technique used is multiple linear regression analysis. The results showed that tax knowledge and quality of fiscal services partially had a positive effect on tax compliance of SMEs in the District of Playen, Gunungkidul.</em></p> <p>&nbsp;</p> Ika Wulandari, Yuliana Vera Y Sinaga, Rochmad Bayu Utomo Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14392 Sun, 01 Nov 2020 00:00:00 +0700