https://ejournal.stiedewantara.ac.id/index.php/JAD/issue/feed 2023-04-06T10:48:20+07:00 Langgeng Prayitno Utomo, SE.,MSA. lp2ki@stiedewantara.ac.id Open Journal Systems <p><strong>JAD: Jurnal Akuntansi Dewantara</strong> merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di <strong>bidang Akuntansi dan Keuangan</strong>.</p> <p><strong>JAD: Jurnal Akuntansi Dewantara</strong> diterbitkan oleh&nbsp;Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Januari dan Juli dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi dan Keuangan</p> <p>Artikel yang di publikasikan dalam JAD: Jurnal Akuntansi Dewantara adalah <strong>artikel hasil penelitian</strong> dari berbagai penulis baik dalam dan luar negeri, dengan melalui review yang ketat oleh para reviewer yang sangat berkompeten di bidangnya dari berbagai perguruan tinggi serta praktisi&nbsp; untuk menjaga kualitas artikel dalam JAD: Jurnal Akuntansi Dewantara</p> <p>Jurnal ini diharapkan mampu memberikan kontribusi atas berbagai permasalahan dan persoalan yang ada pada bidang akuntansi dan keuangan serta mampu mengispirasi, mencerdaskan dan memberi pencerahan&nbsp;</p> https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/1096 2023-04-01T13:17:16+07:00 Safana Aulia Amri subadriyah@unisnu.ac.id Subadriyah Subadriyah subadriyah@unisnu.ac.id

<p><em>This research aims to measure and determine tax avoidance activities. This type of research uses a quantitative approach. The research population is all food and beverage industry companies (eight classes) listed on the Indonesia Stock Exchange for 2016-2020. The sample used in this study was 40 companies using a purposive sampling technique. The analytical tool used is multiple linear regression with SPSS tools. The study showed that capital intensity does not affect tax avoidance. Inventory intensity has a negative effect on tax avoidance. Meanwhile, sales growth has a positive effect on tax avoidance.</em></p>

2023-04-03T00:00:00+07:00 Copyright (c) https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/1104 2023-04-06T10:48:20+07:00 Yohana Ernawati yohana.ernawati99@ukdc.ac.id Lilis Ardini yohana.ernawati99@ukdc.ac.id

<p><em>Indonesia's economic growth and development situation has a very immediate impact on competition. Competition has become tighter felt by various companies, namely trading companies, service companies, and manufacturing companies which have the same goal, namely to earn and increase profits by considering the existing market share to maintain viability. The research was conducted to determine the factors significantly affecting the acceptance of a going concern audit opinion. The factors influencing the receipt of a going concern audit opinion include the reputation of the Public Accounting Firm, company size, and the previous year's audit opinion. The research method used is a qualitative descriptive method in the form of a literature review/study of the literature; that is, the research results are explained in one sentence. The analysis results show that financial factors have a more significant influence in obtaining acceptance of a going concern audit opinion. </em></p>

2023-04-03T00:00:00+07:00 Copyright (c)