Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing dan Perpajakan) merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Sangga Buana – YPKP yang memuat hasil penelitian dan pemikiran para cendikiawan dalam bidang Ilmu Akuntansi baik para akademisi maupun praktisi. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing dan Perpajakan) terbit secara berkala dua kali dalam setahun yaitu pada bulan Oktober dan April. e-issn: 2599-1876 p-issn: 2541-1691
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN
This study analyzes the effect of Corporate Social Responsibility (CSR) and company size on financial performance as proxied by Return on Assets (ROA). The study employs a quantitative approach using panel data regression on companies included in the LQ45 index listed on the Indonesia Stock Exchange during the 2019–2022 period. The results indicate that CSR does not have a significant effect on financial performance, while company size has a significant effect. Simultaneously, CSR and company size have a significant effect on financial performance. The coefficient of determination shows that 19.3% of financial performance variation is explained by the independent variables, while the remaining 80.7% is explained by other factors outside the model
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PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP RETURN ON EQUITY
The purpose of this study is to determine, analyze, and describe the influence of environmental performance and environmental costs on return on equity. The type of approach in this study is a quantitative approach. This study sample uses a purposive sampling method obtained as many as 15 companies in basic materials companies listed on the Indonesia Stock Exchange for the period 2021-2023 (45 observations). The data used is secondary data. The analytical method used is Panel Data Regression Analysis with the help of the EViews 12 application. The results of the study indicate that partially the environmental performance variable has no effect on return on equity and environmental costs affect return on equity. And simultaneously there is a significant influence between environmental performance and environmental costs on return on equity.
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PENGARUH GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study aims to test and analyze the influence of Green Accounting on profitability in mining and agricultural companies listed on the Indonesia Stock Exchange. The sample in this study uses a purposive sampling method, data was obtained from 16 mining and agricultural companies in the 2019-2021 period. This research method uses a panel data approach, namely the Random Effects Model. Data processing in this study uses Eviews 12. Based on the results of data processing, the data showed a significant negative influence between the Green Accounting variable (X) on Profit (Y). The causes of these negative impacts may involve additional investment in environmentally friendly practices, compliance with stringent environmental regulations, and additional operational costs associated with environmental conservation efforts
PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study aims to analyze and test the influence of Enterprise Risk Management disclosure on company value. Using purposive sampling techniques, ninety-one manufacturing companies listed on the Indonesia Stock Exchange (2019-2021) were selected as samples in this study. We used panel data regression to test the effect of Enterprise Risk Management disclosures on Company value. The results of the study show that the disclosure of Enterprise Risk Management has a positive and significant effect on the Company's value by 36.88%.
ANALISIS EFEKTIVITAS DEPOSITO DALAM MENINGKATKAN EFEKTIVITAS PELAPORAN PPH PASAL 23
Penelitian ini bertujuan untuk mengkaji dan menganalisis efektivitas deposito dalam meningkatkan efektivitas pelaporan PPh Pasal 23. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Jumlah penduduk dalam penelitian ini adalah seluruh pajak yang disetorkan dan dilaporkan oleh Kantor Imigrasi TPI Bandung Kelas I periode 2022-2023. Sampel dalam penelitian ini adalah seluruh PPh pasal 23 yang disetorkan dan dilaporkan oleh Kantor Imigrasi TPI Kelas I Bandung periode 2022-2023. Proses pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah Data Sekunder. Teknik analisis data yang digunakan adalah regresi linier berganda pada perangkat lunak IBM SPSS Statistics versi 20. Hasil penelitian menunjukkan bahwa variabel efektivitas deposito memiliki pengaruh positif dan signifikan terhadap efektivitas pelaporan
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN
The existence of Covid-19 has made all companies, especially the property and real estate company sub-sector, experience a very visible decline, especially on the demand side, so that in the research year there were several companies that received a going concern audit opinion. This study aims to determine the effect of liquidity and solvency on going concern audit opinion. The population in this study were 85 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Sampling was carried out using purposive sampling technique and resulted in 20 companies with a total of 100 data samples / observations. This study uses quantitative research methods with descriptive approaches and associative analysis. The analysis method used is descriptive statistical analysis and logistic regression analysis using SPSS Statistic 26 software. The results of the study indicate that partially liquidity has a significant effect on going concern audit opinion and solvency has no effect on going concern audit opinion. While simultaneously liquidity and solvency have a significant effect on going concern audit opinion. The Coefficient of Determination shows that the independent variable has an influence of 23%.
PENGARUH EFIKASI DIRI, SKEPTISISME PROFESSIONAL DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI DI KAP KOTA BANDUNG)
The number of cases that befell accounting firm in Indonesia caused by the poor quality of the audit report results have an impact on the loss of public confidence in the results provided by the accounting firm. This study was conducted to determine the variables of self-efficacy, professional skepticism and audit fees on the quality of audits conducted at Accounting Firm in Bandung. The population in this study were 155 people from 9 Public Accounting Firms with stratified sampling technique. The results show that the variables of self-efficacy, professional skepticism and audit fees have an effect on audit quality at Accounting Firm in Bandung City.
ANALISIS TEKANAN EKSTERNAL, KETIDAKEFEKTIFAN PENGAWASAN, DAN KARAKTERISTIK INDUSTRI DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
This study aims to examine the influence of external pressure, ineffective monitoring, and industry conditions on financial statement fraud. The research utilizes secondary data in the form of annual financial reports of companies, which are accessible through the Indonesia Stock Exchange (IDX) website, covering the period from 2020 to 2022. The population consists of 79 manufacturing companies in the basic and chemical industry sector. The sampling method employed is purposive sampling, resulting in a final sample of 23 manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange. Financial statement fraud is measured using the Beneish M-Score, and the analytical technique applied is multiple linear regression. The analysis is conducted using EViews 12 software.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTENSITAS MODAL TERHADAP TINGKAT PENGHINDARAN PAJAK PADA PERUSAHAAN
The aim of this study was to examine the impact of Corporate Social Responsibility and Capital Intensity on Tax Avoidance using a Quantitative Approach. The sample consisted of 11 Food and Beverage Industry Sub-Sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, resulting in 55 observations gathered through the Purposive Sampling Method. The data analyzed was Secondary Data. Panel Data Regression Analysis was conducted using EVIEWS 12. The findings indicated that the Corporate Social Responsibility variable had a positive and significant influence on Tax Avoidance, with a Probability value of 0.0055. Conversely, the results demonstrated that Capital Intensity did not have a significant impact on Tax Avoidance, with a Probability value of 0.0702. Simultaneously, both Corporate Social Responsibility and Capital Intensity have a significant and positive impact on Tax Avoidance. The Probability value is 0.000002.
OPINI AUDIT GOING CONCERN SERTA DETERMINAN YANG MEMPENGARUHINYA
This study aims to examine and analyze the factors influencing the acceptance of a going concern audit opinion, focusing on firm size, financial condition, debt to total assets ratio, and debt to equity ratio. The research sample consists of 19 companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2021 period. Secondary data were utilized and analyzed using logistic regression with IBM SPSS Statistics version 26. The findings indicate that financial condition and debt to total assets ratio have a significant effect on the likelihood of receiving a going concern audit opinion. In contrast, firm size and debt to equity ratio do not have a statistically significant impact on the issuance of such an opinion.
TINGKAT PENERIMAAN PAJAK JIKA DIPENGARUHI OLEH KEPATUHAN WAJIB PAJAK DAN SANKSI PERPAJAKAN PADA KPP PRATAMA BANDUNG CICADAS
This study aims to examine the influence of taxpayer compliance and tax sanctions on tax revenue at KPP Pratama Bandung Cicadas during the period of 2018–2022. The research was conducted using an associative descriptive method and produced the following results: (1) taxpayer compliance has a significant effect on tax revenue, (2) tax sanctions do not have a significant effect on tax revenue, and (3) taxpayer compliance and tax sanctions simultaneously have a joint effect on tax revenue. Taxpayer compliance (X1) and tax sanctions (X2) together contribute 60.7% to the variation in tax revenue.
INTEGRASI TEORI PELAKU DAN RISIKO UNTUK MEMBANGUN KERANGKA KEPATUHAN PAJAK DI INDONESIA
Tax compliance in Indonesia continues to face significant challenges, particularly in the aspect of voluntary compliance. This article aims to develop an integrative conceptual framework by combining the Theory of Planned Behavior (TPB) and tax risk management to enhance the effectiveness of tax compliance policies. The method employed is a systematic literature review based on the PRISMA approach, focusing on articles indexed. The synthesis reveals that psychological factors such as attitude, subjective norms, and perceived behavioral control are closely intertwined with risk perception, which is managed through Compliance Risk Management (CRM) strategies. The integrative framework positions risk perception as a mediating variable linking tax compliance intention and actual behavior, while also reinforcing CRM’s moderating function. These findings offer theoretical contributions by bridging psychological and managerial approaches, as well as practical implications for designing tax policies that are data-driven and aligned with taxpayer behavior.
PENINGKATAN KUALITAS AUDIT : STANDAR AUDITING DAN SISTEM PENGENDALIAN MUTU
Audit quality is possibilities when auditing a client's financial statements, violations can be found in the client's accounting system. An auditor is required to produce high-quality and good work, The purpose of this study is to determine partially and simultaneously the effect of the Implementation of Auditing Standards and Quality Control Systems on Audit Quality. This research method uses a quantitative approach. The data collection for this study used a questionnaire. The sample of this study was 65 Auditors working at a Public Accounting Firm in Bandung City, with a sample collection technique using probability simple sampling. The results of the analysis show that Auditing Standards have a significant effect on Audit Quality. The Quality Control System has a significant effect on Audit Quality. Auditing Standards and Quality Control Systems have a significant effect simultaneously on Audit Quality of 88.4%, while the remaining 11.6% is influenced by other unobserved variables.
FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DENGAN OBEDIENCE PRESSURE SEBAGAI PEMODERASI
This research aims to determine the effect of ego depletion, moral reasoning, and goal orientation on audit judgement with obedience pressure as a moderating variable and self-efficacy as a mediating variable. The research data are collected through census utilizing questionnaires, and the samples include 116 auditors of East Java Provincial Representative BPKP. The data obtained are analysed by testing descriptive statistical and inferential analysis utilizing the PLS-based SEM approach processed by SmartPLS. The results of the research exhibit that ego depletion, performance approach goal orientation, and performance avoidance goal orientation have a negative and significant effect; self-efficacy has a positive and significant effect; and learning goal orientation and moral reasoning have no effect on audit judgement. Self-efficacy mediates the effect of goal orientation on audit judgement; and obedience pressure moderates the effect of self-efficacy, but does not moderate the effect of ego depletion and moral reasoning on audit judgement.
PENGARUH ESG DAN CSR TERHADAP KINERJA KEUANGAN
This study aims to analyze the effect of ESG (Environmental, Social, and Governance) and CSR (Corporate Social Responsibility) on financial performance, measured through Return On Asset (ROA) and Return On Equity (ROE) for companies listed on the Indonesia Stock Exchange. The sample used in this study consists of three companies that consistently implemented ESG principles from 2019 to 2023. The research method employed is quantitative, with data analysis conducted using EViews 13. The analysis results show that ESG disclosure does not have a significant effect on ROA, with a probability value of 0.2811 (greater than 0.05). On the other hand, CSR has a significant effect on ROE with a probability value of 0.0349 (less than 0.05). Further testing of the interaction between ESG and CSR indicates that both do not have a significant effect on ROA, with values of X1 at 0.1058 and X2 at 0.1977 (greater than 0.05). In conclusion, while CSR influences financial performance in terms of ROE, the disclosure of ESG and CSR together does not have a significant impact on ROA.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Kualitas Audit Terhadap Nilai Perusahaan
Company value is an investor's perception of the success rate of a company which is often associated with the stock price. A high stock price makes the company's value also high, and can increase market confidence not only in the company's current performance but also in the company's prospects in the future upcoming. Corporate value is also related to the image of the company itself. The better the company's image in the public, the higher the company's value. This studyaims to examine the effect of profitability, reliability, company size, and audit quality on company value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used is a quantitative method with an explanatory research approach. The sampling method using non-random sampling, namely purposive sampling and using secondary data in the form of annual reports and company financial statements, was obtained by 63 companies with a five-year period, the study obtained 315 observations. Data analysis technique using Panel Data Regression Analysis with EViews 12 program application with a significance level of 5%. The results showed that profitability, leverage, company size have a positive and significant influence on the value of the company. As for the audit quality variable, it has no effect on the value of the company.
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FAKTOR- FAKTOR PENENTU ADANYA AUDIT DELAY
Audit delay is the length of time needed by an independent auditor to complete his audit work, measured from the closing date of the financial year to the date stated by the independent auditor report. This research aims to determine the effect profitability, solvency, company size, audit committee and auditor turnover on audit delay. The population in this research is banking companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used was a purposive sampling method so that a sample of 44 banking companies was obtained. The analysis technique uses multiple linear regression analysis techniques. The research results show that the company size and audit committee have a negative effect on audit delay. Meanwhile profitability, solvency and Changing auditors has no effect on audit delay.
ANALISIS BIBLIOMETRIK PENGHINDARAN PAJAK MENGGUNAKAN VOSVIEWER
Tax avoidance is a phenomenon that has become a special concern for the state. Tax avoidance can be understood as a process by which a company tries to reduce income tax payments to tax collecting organizations. The purpose of this study is to identify and analyze research trends in the literature related to tax avoidance and to identify recommendations for future tax avoidance research. The research is qualitative research, the method used in this research is a bibliometric approach. Bibliometric analysis is generally widely used in various disciplines and focuses on quantitative studies on journals or the like. the findings found that there were 10 clusters with 90 items using VOSviewer softaware. The most widely used keyword variables are 'tax avoidance', 'profitability', 'leverage', but for the keywords 'cost of debt', 'cash effective tax rate' there is still little research to be done. Based on the development of publications.
OPINI AUDIT GOING CONCERN: SINYAL NEGATIF TERHADAP KEBERLANJUTAN OPERASIONAL PERUSAHAAN (STUDI LITERATUR)
The continuity of a company needs to be considered and maintained, especially in the midst of economic conditions full of intense competition. Companies will frequently have to contend with divergent interests between shareholders and management when maintaining operational shortages. The most effective way to manage such differences of interest is to hire an auditor. The auditor's role is to measure management performance and verify that financial reports are accurate. Furthermore, evaluating the financial statements' equality, auditors take a company's viability into consideration. The purpose of this study is to understanding the drivers that influence going concern audit opinions while evaluating the continuing company’s operations. The research methodology that uses is literature review. The results of the research demonstrate that debt default, earlier opinions, and audit delay all have an impact on the going concern audit opinions. Furthermore, opinion shopping has no impact on whether going concern audit opinions are accepted.
KUALITAS AUDIT INTERNAL UNTUK KINERJA PERUSAHAAN: TINJAUAN LITERATUR SISTEMATIKA
Identifying weak points in financial management and control systems as well as potential opportunities to improve company performance is the responsibility of an internal auditor. Independent, professional, and competent internal auditors are able to make a positive contribution to operational efficiency, risk management, and corporate accountability. In addition, the internal auditor's objectivity in providing improvement recommendations can improve management's follow-up on audit findings. This study aims to explore the factors that influence the quality of internal audit to improve company performance. The research method in this study is in the form of a literature review. Seven journals were obtained that became literature fists using VOSviewer and Publish or Perish software. The results showed that there are several internal factors and external factors that affect the quality of internal audit. The findings of this study provide practical implications for companies in improving the quality of their internal audits as a means to improve company performance. Company management is expected to provide adequate support to the internal audit function and ensure internal auditors have sufficient skills and resources to perform their duties properly.
DILEMA ETIS KONSULTAN PAJAK DALAM TAX PLANNING
This study aims to determine the reality of ethical dilemmas felt by tax consultants when conducting tax planning and the experience of tax consultants in overcoming this dilemma. The research method used is qualitative with an interpretive paradigm and Husserl's transcendental phenomenology approach. The informant in the study is one of the tax consultants in Blitar. The results prove that there are various forms of dilemmas felt by tax consultants, including dilemmas due to the existence of gray areas, sympathy for tax consultants for their clients and related to the sustainability of their service business. Tax consultants overcome the sense of dilemma by understanding tax regulations thoroughly, adhering to the code of ethics, and trying to increase taxpayer awareness. They achieve this by fostering understanding and providing comprehensive education on tax issues
PENGARUH DBH, DAU, DAN DAK TERHADAP TINGKAT KEMANDIRIAN PROVINSI SUMATERA SELATAN
Finding out how profit sharing, special allocation, and general allocation funds affect the degree of regional independence is the goal of this study. For five years, purposeful selection was done from 17 districts and cities using panel data. All of the South Sumatra Province's districts and cities that have achieved DBH, DAU, and DAK, as well as the elements that make the overall provincial monetary autonomy percentage from 2018 to 2022, make up the study sample. The General Directorate of Monetary Balance's official website provided this information. Using the SPSS version 26 software, multiple regression analysis was used to analyze the data in this study.
PERANCANGAN LAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL PADA BENGKEL PJ MOTOR
Perancangan Laporan Keuangan Bengkel Motor Berdasarkan SAK EMKM Berbasis Microsoft Excel ini merupakan penelitian kualitatif yang bertujuan untuk menjawab rumusan masalah tentang bagaimana pencatatan Laporan Keuangan berdasarkan SAK EMKM berbasis Microsoft Excel pada Bengkel PJ Motor. Teknik analisis data pada penelitian ini menggunakan Teknik reduksi data, display data dan penarikan kesimpulan. Pengumpulan data diperoleh melalui studi lapangan, dokumentasi dan studi perpustakaan. Hasil dari penelitian ini adalah PJ Motor yang tidak memiliki laporan keuangan karena terkendalanya pemahaman mengenai bagaiamana penyusunan laporan keuangan. Dengan adanya perancangan laporan keuangan ini diharapkan dapat membantu pemilik usaha dalam penyusunan laporan keuangan dengan mudah dan sesuai dengan standar akuntansi yang berlaku, kemudian pemilik usaha dapat memenuhi kewajibannya serta dapat memudahkan pemilik usaha jika ingin mengajukan pinjaman modal usaha
Copyright (c) 2023 Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY MELALUI ROA
Penelitian ini dilakukan untuk mengevaluasi dampak ukuran perusahaan, usia perusahaan, DER, CR, dan pendapat auditor terhadap keterlambatan audit, dengan ROA berperan sebagai variabel perantara. Studi ini difokuskan pada perusahaan yang beroperasi di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Sampel penelitian mencakup 25 perusahaan yang dipilih melalui metode purposive sampling, menghasilkan total 125 observasi. Analisis data melibatkan regresi linear berganda dan analisis jalur. Temuan menunjukkan bahwa ukuran perusahaan, usia perusahaan, DER, CR, pendapat auditor, dan ROA perusahaan secara bersama-sama memengaruhi keterlambatan audit. Secara khusus, usia perusahaan dan ROA memberikan kontribusi pada keterlambatan audit, sementara ukuran perusahaan, DER, CR, dan pendapat auditor tidak menunjukkan pengaruh signifikan terhadap keterlambatan audit. Analisis jalur menunjukkan bahwa ROA tidak berperan sebagai perantara dalam hubungan antara ukuran perusahaan, usia perusahaan, DER, CR, dan pendapat auditor terhadap keterlambatan audit.
PENGARUH TRANSFER PRICING, KONEKSI POLITIK DAN CAPITAL INTENCITY TERHADAP AGRESIVITAS PAJAK
Agresivitas pajak merupakan suatu upaya yang lebih agresif dalam mengurangi beban pajak. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi agresivitas pajak yaitu dengan menggunakan variabel yang terdiri dari transfer pricing, koneksi politik, dan capital intensity. Perusahaan yang digunakan dalam penelitian ini yaitu perusahaan sektor energi yang telah terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2020-2022. Sampel penelitian ini dipilih dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa transfer pricing, koneksi politik, dan capital intensity tidak berpengaruh terhadap agresivitas pajak