2024-03-29T14:24:56Z
https://ejournal.imperiuminstitute.org/index.php/AKURASI/oai
oai:ojs2.ejournal.imperiuminstitute.org:article/58
2021-07-06T01:08:00Z
AKURASI:ART
ANALISIS PENGARUH PROFITABILTAS DAN UKURAN PERUSAHAAN TERHADAP STOCK RETURN DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MODERASI
Novita, Bernadetta Dian
Abriandi, Abriandi
This research aimed to determine the effect of the profitability which is measured using Return On Assets (ROA) and Firm Size measured using total assets to stock return with income smoothing as moderating variable. The object in this research is manufacturing companies listed in Indonesian Stock Exchange period 2012-2016. The research using Indeks Eckel as income smoothing indicator. The technique of sampling using purposive sampling so 70 companies have been selected as sample. The multiple linear regression analysis and moderated regression analysis are used as the data analysis , also used t test (partial) and F test (simultaneously) to Goodness of fit test on SPSS 23. The result of this research shows that partially profitability has positive and significant effect to stock return, while firm size has negative and not significant effect to stock return. Simultaneously, profitability and firm size have significant effect to stock return. Income smoothing can not moderate the relationship of profitability and firm size to stock return.
LPMP Imperium
2019-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/58
10.36407/akurasi.v1i1.58
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 1 (2019); 1 - 12
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/58/25
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
http://creativecommons.org/licenses/by-nc-sa/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/59
2021-07-06T01:07:58Z
AKURASI:ART
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE
Dara, Siti Ruhana
Mariah, Mariah
Corrigendum / Erratum / Retraction
Retraction to:Dara, S., & Mariah, M. (2019). FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 1(1), 13 - 20.
LPMP Imperium
2019-07-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/59
10.36407/akurasi.v1i1.59
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 1 (2019); 13 - 20
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/59/26
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
http://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/60
2021-07-06T01:07:59Z
AKURASI:ART
PENGARUH E-BANKING DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN DI INDONESIA
Murti, Wisnu Handoyo
This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.
LPMP Imperium
2019-07-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/60
10.36407/akurasi.v1i1.60
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 1 (2019); 21 - 30
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/60/27
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
http://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/61
2021-07-09T01:10:16Z
AKURASI:ART
PENGARUH GAYA HIDUP DAN LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN TENAGA KERJA MUDA DI JAKARTA
Putri, Nurul Amalia
Lestari, Diyan
The main purpose of this research is to analyze the impact of lifestyle and financial literacy on financial management. The method of this research is quantitative research. The population of this research are young workers in Jakarta with accidental sampling tehniques using 30 samples as a pre test and 135 samples as a main test. The analysis techniques use multiple regression, t test and F test. The result of t test showed that lifestyle and financial literacy partially affected on financial management. And the result of F test showed that lifestyle and financial literacy simultaneous affected on financial management.
LPMP Imperium
2019-07-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/61
10.36407/akurasi.v1i1.61
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 1 (2019); 31 - 42
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/61/28
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
http://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/64
2021-07-09T01:10:14Z
AKURASI:ART
WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING
Pangestuti, Dinik Fitri Rahajeng
Wardhani, Arum Puspita
Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.
LPMP Imperium
2019-08-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/64
10.36407/akurasi.v1i1.64
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 1 (2019); 55 - 62
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/64/39
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
oai:ojs2.ejournal.imperiuminstitute.org:article/65
2021-07-09T01:10:15Z
AKURASI:ART
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN
Welas, Welas
Nugroho, Sudiyatno Yudi
The purpose of this research is to study the influence of cash position, Total Assets Turnover (TATO), Return On Assets (ROA) and Debt to Total Assets (DTA) on the Dividend Payout Ratio (DPR). The sample used in this study is the company incorporated in the Business Index 27 on the Indonesia Stock Exchange for the period 2013-2017. The technique used in sampling is purposive sampling with secondary data in the form of financial statements. The data analysis tool in this study uses multiple linear regression. Data testing consists of classic assumption and hypothesis testing. The results of this study indicate that the variables TATO and DTA affect the DPR while the variable cash position and ROA have no effect on the DPR. Discussion and implication were suggested in the paper.
LPMP Imperium
2019-07-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/65
10.36407/akurasi.v1i1.65
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 1 (2019); 43 - 54
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/65/29
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
http://creativecommons.org/licenses/by-nc-sa/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/75
2021-07-09T01:10:13Z
AKURASI:ART
MODEL ALTMAN Z-SCORE TERHADAP KINERJA KEUANGAN DI BURSA EFEK INDONESIA MELALUI PENDEKATAN REGRESI LOGISTIK
Fitri, Nurul
Zannati, Rachma
The purpose of this study is to confirm the determinants of financial performance on the condition of financial distress companies through the Altman Model (Z-score) approach. The sample in this study is a manufacturing industry sub-sector company which is listed on the Indonesia Stock Exchange for the period 2013 to 2017. The analysis technique of this study uses logistic regression analysis, and the findings prove that the Current Ratio and Debt to Equity Ratio cannot predict the condition of Financial Distress. Whereas Return On Assets can predict Financial Distress in manufacturing companies. The implications of this finding can contribute to companies in maintaining financialperformance stability so as to avoid financial distress.
LPMP Imperium
2019-08-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/75
10.36407/akurasi.v1i1.75
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 1 (2019); 63 - 72
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/75/38
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
oai:ojs2.ejournal.imperiuminstitute.org:article/92
2021-07-09T01:10:12Z
AKURASI:ART
PERPUTARAN UANG DI INDONESIA: PERAN UANG ELEKTRONIK, VOLUME TRANSAKSI ELEKTRONIK DAN JUMLAH MESIN EDC
Fauzukhaq, Muhammad Fadlillah
Prasetia, Luthfan Darma
Akbar, Akhmad
The purpose of this study is to analyze the effect of theuse of electronic money which includes the amount of electronic money in circulation, the volume of electronicmoney transactions and the number of electronic money EDC machines on the velocity of moneyin Indonesia. The data used in the study are secondary data from the Central Statistics Agency (BPS) and the Central Bank (BI) and analyzed by linear regression. The results showed that the amount of electronic money incirculation and the number of Electronic Data Capture (EDC) Machines had a significant effect on the velocity of money in Indonesia, while the volume of electronic money transaction sdid not have a significant effect on the velocity of money in Indonesia.
LPMP Imperium
2019-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/92
10.36407/akurasi.v1i2.92
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 2 (2019); 79 - 88
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/92/69
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/104
2022-02-08T21:46:19Z
AKURASI:ART
Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements
Prasetyo, Agus
Mais, Rimi Gusliana
This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements.This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry..The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met.
LPMP Imperium
2021-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/104
10.36407/akurasi.v3i2.104
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 2 (2021); 67 - 80
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/104/229
Copyright (c) 2021 Agus Prasetyo, Rimi Gusliana Mais
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/117
2021-07-09T01:10:10Z
AKURASI:ART
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH
Indriyani, Indriyani
Asytuti, Rinda
This study aims to determine the effect of Good Corporate Governance on Islamic banking financial performance as measured by Return On Assets. The Good Corporate Governance used in this study is the board of commissioners, the board size, audit committee size, sharia supervisory board size, and Islamic social reporting. The population in this study is all Sharia Commercial Banks in Indonesia. The sample used was 9 Islamic commercial banks from 2015-2018. The data analysis technique used is multiple linear regression test. The results showed that the size of the board of commissioners and ISR partially had a significant negative effect on ROA. While the size of the board of directors, the size of the audit committee and the size of the sharia supervisory board have no significant effect on ROA.
LPMP Imperium
2019-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/117
10.36407/akurasi.v1i2.117
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 2 (2019); 111 - 120
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/117/74
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/119
2021-07-09T01:10:09Z
AKURASI:ART
ANALISIS KOINTEGRASI PASAR MODAL INDONESIA DENGAN PASAR MODAL PADA NEGARA-NEGARA ASEAN SELAMA ERA MEA
Sundoro, Hary Saputra
Theovardo, Theovardo
Penelitian ini bertujuan untuk menunjukkan ada atau tidaknya kointegrasi dalam jangka panjang di antara semua pasar modal pada negara ASEAN5. Selain itu, hasil penelitian ini diharapkan dapat meramalkan hubungan jangka pendek dan jangka panjang di antara pasar modal Indonesia dengan pasar modal pada negara-negara ASEAN lainnya selama era MEA. Pemahaman tentang ada atau tidaknya kointegrasi di antara pasar modal pada negara-negara ASEAN sangatlah diperlukan karena para investor sudah mulai melakukan portofolio investasi sahamnya pada beberapa pasar modal di negara-negara lain. Metode penelitian yang digunakan adalah uji kointegrasi dan analisis VECM. Hasil penelitian menunjukkan bahwa setiap pasar modal pada negara ASEAN5 memiliki keterkaitan dalam jangka panjang. Dalam jangka pendek maupun jangka panjang, IHSG akan merespon secara negatif terhadap pergerakan bursa saham pada KLSE dan SETI di era MEA ini. Sebaliknya di era MEA, IHSG akan memiliki pergerakan yang searah terhadap STI dan PSEI. Para investor dapat melakukan diversifikasi portofolio sahamnya pada pasar modal negara-negara ASEAN di era MEA karena sudah terintegrasinya di antara pasar modal pada negara-negara ASEAN tersebut.
Kata Kunci: ASEAN, Kointegrasi, Pasar Modal, VECM.
LPMP Imperium
2019-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/119
10.36407/akurasi.v1i2.119
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 2 (2019); 99 - 110
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/119/77
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/128
2021-07-09T01:10:07Z
AKURASI:ART
PENGARUH MANAJEMEN MODAL KERJA DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN
Hartawan, Aldo
Dara, Siti Ruhana
This research aims to analyze the effect of receivable turnover, working capital turnover, inventory turnover and debt-equity ratio on financial performance subsector food and beverage companies listed in the Indonesia Stock Exchange period 2014-2018. The research method is a multiple linear regression analysis and analysis method with panel data. The sample is taken by using purposive sampling method, there are 17 companies that meet the criteria. In measuring the working capital management as an independent variable, financial ratios are frequently used receivable turnover, working capital turnover, and inventory turnover. Capital structure frequently used the debt-equity ratio. In measuring financial performance, financial ratios are frequently used to return on equity. the result of the analysis indicates that working capital turnover has a significant effect the financial performance. Receivable turnover, inventory turnover, and the debt-equity ratio has no significant effect on financial performance. And simultaneously overall receivable turnover, working capital turnover, inventory turnover, and debt-equity ratio have a significant effect on financial performance.
This research aims to analyze the effect of receivable turnover, working capital turnover, inventory turnover and debt-equity ratio on financial performance subsector food and beverage companies listed in the Indonesia Stock Exchange period 2014-2018. The research method is a multiple linear regression analysis and analysis method with panel data. The sample is taken by using purposive sampling method, there are 17 companies that meet the criteria. The result of the analysis indicates that working capital turnover has a significant effect the financial performance. Receivable turnover, inventory turnover and debt-equity ratio has no significant effect on financial performance. And simultaneously overall receivable turnover, working capital turnover, inventory turnover, and debt-equity ratio have a significant effect on financial performance.
LPMP Imperium
2019-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/128
10.36407/akurasi.v1i2.128
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 2 (2019); 121 - 130
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/128/75
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/130
2020-09-28T21:16:26Z
AKURASI:ART
PERAN PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS
Qhasanah, Nurul
This study aims to analyze the relationship between inventory turnover and sales growth on profitability. The research data is the financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2018, using a purposive sampling method obtained by 23 companies. Data analysis using panel data regression with the help of the EVIEWS program. The results show that inventory turnover and sales growth are two important components that can affect company profitability. The implications and limitations are explained in this article.
LPMP Imperium
2020-01-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/130
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 2 (2019); 89 - 98
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/130/73
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
http://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/131
2021-07-09T01:10:06Z
AKURASI:ART
PENCAPAIAN TARGET LEVERAGE MELALUI SPEED OF ADJUSTMENT KARAKTERISTIK PERUSAHAAN
Maulana, Yasir
Yusuf, Ayus Ahmad
This paper aims to determine the effect of company characteristics on target leverage with the relation of the speed of adjustment to target leverage. The speed of adjustment is examined to complete the analysis of the concept of dynamic capital structure in Indonesia. The characteristics of the companies studied are profitability, company size, company growth, industry, tangibility, inflation and the deficit and financial surplus of companies in the property, real estate and construction sectors listed on the Indonesia Stock Exchange in 2008 to 2015. The results of this study show that property, real estate, and construction sector companies are significantly implementing leverage targets. The data also shows that there is a significant effect of speed of adjustment to the leverage target which is faster when the company has a financial surplus compared to when the financial deficit.
LPMP Imperium
2019-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/131
10.36407/akurasi.v1i2.131
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 1 No 2 (2019); 131 - 140
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/131/79
Copyright (c) 2019 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/145
2022-02-03T18:44:48Z
AKURASI:ART
HUBUNGAN KARAKTERISTIK TUJUAN ANGGARAN DAN KINERJA APARAT PEMERINTAH DAERAH
Marita, Inne
Hariani, Swarmilah
Penelitian ini bertujuan untuk menguji Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Aparat Pemerintah Daerah. Objek penelitian ini dilakukan pada 15 SKPD (Satuan Perangkat Kerja Daerah) bagian perencanaan atau anggaran dan keuangan Provinsi DKI Jakarta. Penelitian ini dilakukan terhadap 76 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi liner berganda. Hasil penelitian ini menunjukan bahwan partisipasi anggaran, umpan balik anggaran dan kesulitan tujuan anggaran tidak berpengaruh terhadap kinerja aparat pemrintah daerah. Sedangkan variabel kejelasan tujuan anggaran dan variabel evaluasi anggaran berpengaruh terhadap kinerja aparat pemerintah daerah. Hasil uji simultan mengungkapkan bahwa variabel partisipasi anggaran, kejelasan tujuan anggaran, evaluasi anggaran, umpan balik anggaran serta kesulitan tujuan anggaran secara bersama-sama berpengaruh terhadap kinerja aparat pemerintah daerah.
LPMP Imperium
2020-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/145
10.36407/akurasi.v2i1.145
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 1 (2020); 1 - 8
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/145/96
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
http://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/154
2022-08-05T02:37:11Z
AKURASI:ART
Pengaruh solvabilitas, profitabilitas, ukuran perusahaan dan ukuran Kantor Akuntan Publik terhadap audit delay
Oktrivina, Amelia
Azizah, Widyaningsih
This study aims to determine the effect of solvency, profitability, firm size and public accounting firm size (KAP) on audit delay. By conducting an empirical study on the Main Board Energy Sector Company Industry Listed on the Indonesia Stock Exchange (IDX) in (2018-2020). In this study, there were 28 main board energy companies listed on the Indonesia Stock Exchange for the 2018-2020 period, with certain criteria so that the selected sample was 84 research samples. The sample of this study was selected using the purposive sampling method. This research was conducted using multiple linear analysis using the E-views 12 application. This study provides the results that (1) Solvency has an effect on audit delay. (2) Profitability has no effect on audit delay. (3) Firm size has no effect on audit delay.(4) The size of the Public Accounting Firm (KAP) has an effect on audit delay.
LPMP Imperium
2022-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/154
10.36407/akurasi.v4i1.154
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 1 (2022); 55 - 68
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/154/337
Copyright (c) 2022 Amelia Oktrivina
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oai:ojs2.ejournal.imperiuminstitute.org:article/155
2022-02-03T18:44:48Z
AKURASI:ART
EVALUASI FAKTOR EKONOMI MAKRO DALAM MEMPENGARUHI HARGA SAHAM
Restiawan, Slamet Ardi
Asytuti, Rinda
This study was used to determine the effect of macro economy on stock price of PT Telkom's. The condition of macro economic includes SBI, rupiah exchange rate, inflation, and also money supply. This type of research is quantitative using secondary data. The data taken is monthly closing of each variable, the sample used is saturated as much as 48 months. The data analysis method used is multiple linear regression analysis which previously met the classic assumption test requirements and also the hypothesis test. From the results of the analysis, it is known that SBI, rupiah exchange rate, inflation, money supply affect the stock price. Implications and suggestions are explained in the article
LPMP Imperium
2020-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/155
10.36407/akurasi.v2i1.155
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 1 (2020); 21 - 28
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/155/100
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/158
2022-02-08T21:46:52Z
AKURASI:ART
Analisa Rasio Kemandirian Daerah dan Rasio Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah
Awani, Melina Febi
Hariani, Swarmilah
This study aims to analyze the performance of local governments in all districts on the island of Sumatra for the 2015-2018 budget year. The data used is secondary data obtained from the Audit Board of the Republic of Indonesia in the form of a Budget Realization Report for the 2015-2018 fiscal year. This study is a descriptive study using an analysis of regional independence ratios and financial ratios to assess the performance of local governments in all districts on the island of Sumatra. The results showed that, the development of the level of regional independence of all districts on the island of Sumatra during 2015-2018 was at a low point, namely with an average yield of only 25%, so for the development of the level of efficiency in the management of regional expenditures of all districts on the island of Sumatra, it can be said less efficient. And then for the development of the level of effectiveness of the management of Regional Original Income, it can be said to be effective, namely with an average yield of above 90%, while for the growth rate of Regional Original Income it is still in a fluctuating condition.
LPMP Imperium
2021-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/158
10.36407/akurasi.v3i2.158
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 2 (2021); 95 - 102
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/158/240
Copyright (c) 2021 @the Authors
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/159
2022-02-03T18:44:48Z
AKURASI:ART
LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH BAGI PELAKU USAHA MIKRO
Harianti, Ati
Harahap, Ludwina
Hendyansyah, Hendyansyah
Abstract- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ETAP or EMKM, according to business size classification. For small and micro businesses (SME’s), based on SAK EMKM. The standards have been modified several times. Simplification is carried out to make it easier for micro and small entities to prepare financial reports based on standards, however, in fact, is that SMEs mostly do not make business financial reports with or without accounting standard. The standard is still considered to be too difficult for micro and small entities.
This research was conducted to determine the perceptions of micro-businesses in preparing financial statements based on SAK EMKM. By using primary data and the results of small focus group discussions, as well as testing using Structural Equation Modeling, there are 2 factors that significantly influence the perceptions of SMEs in making financial reports, those are the benefits of the Financial Statements and the timing of the preparation of Financial Statements. The SME’s know the benefits/advantages of preparing Financial Statements, while the challenges faced are the lack of knowledge about accounting records and the lack of sufficient time to make financial reporting.
LPMP Imperium
2020-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/159
10.36407/akurasi.v2i1.159
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 1 (2020); 9 - 20
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/159/97
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/160
2022-02-03T18:44:48Z
AKURASI:ART
FAKTOR PENENTU HARGA SAHAM SEKTOR OTOMOTIF: PERAN KEBIJAKAN DIVIDEN, PROFITABILITAS, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY
Roza, Oktavia Aqma
Lestari, Diyan
This study aims to analyze the effect of dividend policy, profitability, firm size, and growth opportunity on stock prices in automotive companies during 2009-2017. This study was performed by 13 automotive companies. The sampling technique used in this research is purposive sampling method. This study has 8 companies. Data are analyzed using panel regression and hypothesis test (t statistic). The result showed that dividend policy does not affect the stock prices while profitability, firm size and growth opportunity had an effect on the stock price.
Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan dividen, profitabilitas, ukuran perusahaan dan growth opportunity terhadap harga saham pada perusahaan otomotif periode 2009-2017. Penelitian ini dilakukam pada perusahaan otomotif sebanyak 13 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel penelitian ini sebanyak 8 perusahaan. Data dianalisis menggunakan regresi panel dan uji hipotesis (statistik t). Hasil penelitian menunjukkan bahwa kebijakan dividen tidak berpengaruh terhadap harga saham sedangkan profitabilitas, ukuran perusahan dan growth opportunity berpengaruh terhadap harga saham
LPMP Imperium
2020-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/160
10.36407/akurasi.v2i1.160
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 1 (2020); 29 - 40
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/160/101
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/161
2022-02-03T18:44:48Z
AKURASI:ART
PENGARUH DIVIDEN PAYOUT RATIO, TINGKAT PERTUMBUHAN, DAN UKURAN PERUSAHAN TERHADAP STRUKTUR MODAL PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2013-2017.
David, David
Rahmanto, Basuki Toto
Abstract: This study aims to determine the effect of dividend payout ratio, firm size, and company growth rate on the capital structure of pharmaceutical companies in Indonesia Stock Exchange year 2013-2017. The sample selection technique used purposive sampling and research sample obtained 9 companies. The data analysis method used is multiple linear regression analysis. Data analysis techniques used are classical assumption test and multiple linear analysis. Based on the results of the analysis shows that the dividend payout ratio does not affect the capital structure, firm size does not affect the capital structure, corporate growth has no effect on capital structure.
Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh dividend payout ratio, tingkat pertumbuhan perusahaan, dan ukuran perusahaan terhadap struktur modal perusahaan farmasi di Bursa Efek Indonesia tahun 2013-2017. Teknik pemilihan sampel digunakan purposive sampling dan sampel penelitian diperoleh 9 perusahaan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Teknik analisis data yang digunakan adalah uji asumsi klasik dan analisis linear berganda. Berdasarkan hasil analisis menunjukan bahwa, dividend payout ratio tidak berpengaruh terhadap struktur modal, ukuran perusahaan tidak berpengaruh terhadap struktur modal, pertumbuhan perusahaan tidak berpengaruh terhadap struktur modal.
LPMP Imperium
2020-05-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/161
10.36407/akurasi.v2i1.161
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 1 (2020); 41 - 50
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/161/102
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/177
2022-02-03T18:44:26Z
AKURASI:ART
TINGKAT KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM PUSAT BADAN LAYANAN UMUM MILIK KEMENTERIAN KESEHATAN REPUBLIK INDONESIA
Astuti, Indah Kusuma
Hariani, Swarmilah
The purpose of this study is to determine the effect of financial performance as measured by indicators of current ratio, fixed asset turnover, return on asset and service performance as measured by indicators of bed occupancy ratio, turn over interval, and length of stay on the level of hospital financial independence. Object this research is a public hospital owned by the Ministry of Health of the Republic of Indonesia which has become the Public Service Agency (BLU). This study uses secondary data in 2016-2018.The results of this study indicate that financial performance (current ratio, fixed asset turnover, return on asset) and service performance (bed occupancy ratio, turn over interval, length of stay) together the same have a positive influence and significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Partially, current ratio has a negative effect significant, fixed asset turnover have a positive effect not significant, return on assets have a positive effect of significant, bed occupancy ratio has a positive effect not significant, turn over interval have a positive effect not significant, and the length of stay have a negative effect not significantly to the independence of the financial hospital measured by the indicator cost recovery rate.
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan yang diukur dengan indikator current ratio, fixed asset turnover, return on asset dan kinerja pelayanan yang diukur dengan indikator bed occupancy ratio, turn over interval, dan length of stay terhadap tingkat kemandirian keuangan rumah sakit. Objek penelitian ini adalah rumah sakit umum pemerintah milik Kementerian Kesehatan Republik Indonesia yang sudah menjadi Badan Layanan Umum (BLU). Studi ini menggunakan data sekunder pada tahun 2016-2018. Hasil penelitian ini menunjukkan bahwa current ratio memiliki pengaruh negatif signifikan, fixed asset turnover memiliki pengaruh positif tidak signifikan, return on asset memiliki pengaruh positif signifikan, bed occupancy ratio memiliki pengaruh positif tidak signifikan, turn over interval memiliki pengaruh positif tidak signifikan, dan length of stay memiliki pengaruh negatif tidak signifikan terhadap kemandirian keuangan rumah sakit yang diukur dengan indikator cost recovery rate.
LPMP Imperium
2020-06-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/177
10.36407/akurasi.v2i2.177
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 2 (2020); 51 - 62
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/177/116
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/183
2022-02-03T18:44:26Z
AKURASI:ART
PENGARUH EPS, ROE, GROWTH OPPORTUNITY DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN
Komalasari, Katya
Lestari, Diyan
Fathony, Moch
Abstract: This study aims to analyze the effect of EPS, ROE, growth opportunity, and firm size on capital structure in property & real estate companies in 2011-2016 which is listed in IDX. The data used in this study are secondary data published in IDX. The number of samples taken is 31 property & real estate companies that have passed the Purposive Sampling. The analytical technique used is multiple linear regression that aims to obtain a comprehensive picture of the relationship between two or more variables with the dependent variable. The result of this study shows that EPS and ROE do not affect the capital structure. Growth opportunity has a positive and significant influence on capital structure. SIZE has a negative but significant influence on capital structure.
Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh EPS, ROE, growth opportunity dan ukuran perusahaan terhadap struktur modal pada perusahaan di sektor properti & real estate di Indonesia pada tahun 2011-2016. Data yang digunakan pada penelitian adalah data sekunder yang diterbitkan oleh IDX, dan juga situs- situs resmi yang memiliki validitas yang baik pada periode tahun 2011-2016. Jumlah sampel yang diambil adalah 31 perusahaan properti & real estate yang telah melewati tahap Purposive Sampling. Teknik analisa yang digunakan adalah regresi linier berganda yang bertujuan untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara dua variabel atau lebih dengan variabel dependen. Hasil penelitian dengan model Fixed Effect menunjukkan EPS dan ROE tidak memiliki pengaruh terhadap struktur modal. Growth opportunity memiliki pengaruh positif dan signifikan terhadap struktur modal. SIZE memiliki pengaruh negatif tetapi signifikan terhadap struktur modal
LPMP Imperium
2020-07-02
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/183
10.36407/akurasi.v2i2.183
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 2 (2020); 75 - 84
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/183/118
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/184
2022-02-03T18:44:26Z
AKURASI:ART
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI DAN MERGER PADA PERUSAHAAN NON KEUANGAN
Firdaus, Geovana Rizky
Dara, Siti Ruhana
This study aims to analyze Comparative Analysis Before and After Merger and Acquisition of Financial Performance of Companies Listed on the Stock Exchange for the 2013-2017 period. The population used is a non-financial company registered on the IDX that carries out merger and acquisition activities for the period 2013-2017. Samples are determined by purposive sampling technique and obtained 9 companies. Types of quantitative research. The data analysis method used is the normality test, and hypothesis testing using the Wilcoxon signed-rank test non-parametric test paired sample t-test. Wilcoxon signed-rank test for CR, TATO, ROA and NPM, DER testing, paired sample t-test for DR at 1 and 4 years after mergers and acquisitions has Asymp.Sig (2-tailed) value is greater than the significance value set α = 0.05 (> 0.05). CR experiences significant differences, TATO has no difference 1 before and 4 years after, ROA and NPM get results that do not have significant differences, DER and DR did not experience significant results on financial performance. So that the company's financial performance remains a fairly stable situation.
Penelitian ini bertujuan untuk menganalisis Analisis Perbanding Sebelum Dan Sesudah Melakukan Merger dan Akuisisi Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di BEI Periode 2013–2017. Populasi yang digunakan ialah perusahaan non keuangan yang terdaftar di BEI yang melakukan aktivitas merger dan akuisisi periode 2013–2017.Sampel ditentukan dengan teknik purposive sampling dan diperoleh 9 perusahaan.Jenis penelitian kuantitatif. Metode analisis data yang digunakan ialah uji normalitas, dan uji hipotesis menggunakan uji non parametic wilcoxon signed rank test uji paired sample t-test. Pengujian Wilcoxon signed rank test untuk pengujian CR, , TATO, ROA, dan NPM, DER, paired sample t-test untuk DR pada 1 dan 4 tahun sesudah merger dan akuisisi memiliki nilai Asymp.Sig (2-tailed) lebih besar dibandingkan nilai signifikansi yang ditetapkan α=0,05 (>0,05).CR mengalami perbedaan yang Signifikan,TATO tidak ada perbedaan 1sebelum dan 4 tahun sesudah, ROA dan NPM memperoleh hasil yang tidak memiliki perbedaan yang signifikan, , DER dan DR tidak mengalami hasil yang signifikan terhadap kinerja keuangan. Sehingga kinerja keuangan perusahaan tetap keadaan yang cukup stabil.
LPMP Imperium
2020-06-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/184
10.36407/akurasi.v2i2.184
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 2 (2020); 63 - 74
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/184/117
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/192
2022-02-03T18:44:26Z
AKURASI:ART
PENGARUH KEBIJAKAN DIVIDEN TERHADAP VOLATILITAS HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI
Aten, Patricia Maurin
Nurdiniah, Dade
This study aims to analyze the effect of dividend payout ratio and dividend yield on stock price volatility with inflation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Documentary data (secondary) from financial statements and annual reports are used in this study. The population of this study includes manufacturing companies listed on the Stock Exchange from 2013-2017 and IPOs at least from 2013. The sampling method used in this study was purposive sampling, of which 44 companies were included in the criteria of this study. The analytical method carried out in this study is multiple regression. The results show that the variable that has a significant influence on stock price volatility is only the dividend payout ratio. The more dynamic the dividend payout ratio, the higher the stock price volatility, and vice versa. Research also shows the results that the inflation variable does not moderate the effect of dividend payout ratio and dividend yield on stock price volatility.
Keywords: dividend payout ratio, dividend yield, stock price volatility, inflation
LPMP Imperium
2020-07-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/192
10.36407/akurasi.v2i2.192
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 2 (2020); 85 - 94
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/192/119
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/193
2022-02-03T18:44:26Z
AKURASI:ART
DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE
Septiawan, Eky
Wibowo, Yohan H
Hendryadi, Hendryadi
This study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article.
LPMP Imperium
2020-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/193
10.36407/akurasi.v2i2.193
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 2 (2020); 95 - 102
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/193/120
Copyright (c) 2020 AKURASI: Jurnal Riset Akuntansi dan Keuangan
https://creativecommons.org/licenses/by-nc/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/224
2022-02-03T18:44:10Z
AKURASI:ART
Dampak Audit Judgment, Skeptisme Profesional, Situasi Audit Dan Lingkup Audit Terhadap Pemberian Opini Audit
Nurdiatama, Danung
Hariani, Swarmilah
The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Principal State Financial Audit IV (AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinants of the sample using a purposive sampling method. The design of this research a causal relationship. Therefore, the analysis of the data used is structural equation modeling using partial least squares. The result of this research suggests that the culture of the organization and the audit judgment professional skepticism, situation audit not significant impact on the implementation of the audit opinion. While the audit scope has some positive effects significantly on the implementation of the audit opinion. This is evidenced by the results of the partial test (t-test) demonstrated the significant value of one independent variable that supports the hypothesis.
LPMP Imperium
2020-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/224
10.36407/akurasi.v2i3.224
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 3 (2020); 103 - 116
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/224/149
Copyright (c) 2020 Danung Nurdiatama, Swarmilah Hariani
https://creativecommons.org/licenses/by/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/225
2022-02-03T18:43:09Z
AKURASI:ART
Determinan Kecenderungan Kecurangan Akuntansi
Putri, Adhilla Aninta
Hariani, Swarmilah
This research aims to prove the influence of the effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information against the tendency of accounting fraud. The object of this research was conducted on local government employees in the Pekanbaru City Regional Work Unit (SKPD) total 43 SKPD. This research was conducted against the 108 respondents using primary data through a questionnaire that was distributed directly to the respondents. The results of this study indicate that the effectiveness of internal control, compliance with accounting rules, compensation significant negative effect on the tendency of accounting fraud, and asymmetry of information significant positive effect on the tendency of accounting fraud. Test results revealed that the simultaneous effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information collectively influence the tendency of accounting fraud.
Penelitian ini bertujuan untuk membuktikan dampak Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi. Objek penelitian ini dilakukan pada pegawai pemerintah daerah yang ada dalam Satuan Kerja Perangkat Daerah (SKPD) Kota Pekanbaru yang berjumlah 43 SKPD. Penelitian ini dilakukan terhadap 108 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi liner berganda. Hasil penelitian ini menunjukan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi dan asimetri informasi berpengaruh positif signifikan terhadap kecenderungan kecurangan akuntansi. Hasil uji simultan mengungkapkan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi dan asimetri informasi secara bersama-sama berpengaruh terhadap kecenderungan kecurangan akuntansi.
LPMP Imperium
2021-02-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/225
10.36407/akurasi.v3i1.225
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 1 (2021); 17 - 28
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/225/165
Copyright (c) 2021 @the Authors
https://creativecommons.org/licenses/by/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/230
2022-02-03T18:44:10Z
AKURASI:ART
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Sub Sektor Konstruksi di Bursa Efek Indonesia
Rusdianto, Iman
Waluyo, Bambang
Fatimah, Fatimah
This research aims to examine the effects of current ratio (CR), debt to assets ratio (DAR), total assets turnover (TAT), and net profit margin (NPM) at the company's profit growth construction on the Indonesia Stock Exchange (IDX). Data were collected from the financial statements of 6 construction sub-sector companies on the Indonesia Stock Exchange with a purposive sampling technique. The regression panel analysis found that DAR and NPM have a positive significance to the profit growth of construction companies, while CR and TAT insignificant. The ability of the model to explain the dependent variables is 38.64% indicating that many other factors are also thought to affect profit growth. This study recommends that DAR and NPM can be used as a useful reference for predicting the company's future profit growth.
LPMP Imperium
2020-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/230
10.36407/akurasi.v2i3.230
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 3 (2020); 117 - 126
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/230/150
Copyright (c) 2020 Iman Rusdianto, Bambang Waluyo, Fatimah
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oai:ojs2.ejournal.imperiuminstitute.org:article/240
2022-02-03T18:44:10Z
AKURASI:ART
Peran Fintech Dalam Upaya Untuk Meningkatkan Literasi Keuangan Pada Masyarakat di Jakarta
Dara, Siti Ruhana
Mariah, Mariah
This study aims to analyze the effect of fintech as measure by the TAM measurment model, with perceive usefulness and perceive ease of use with financial literacy for dependent variable. The research consist of 110 respondents who filled out a questioneras research data. The analysis used is multiple linear regression. The result show that perceive usefulness and perceive ease of use affect financial literacy.while partial, perceive usefulness affect financial literacy but perceive ease of use has no effect to financial literacy
LPMP Imperium
2020-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/240
10.36407/akurasi.v2i3.240
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 3 (2020); 127 - 138
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/240/151
Copyright (c) 2020 Siti Ruhana Dara, Mariah
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oai:ojs2.ejournal.imperiuminstitute.org:article/242
2022-02-03T18:44:10Z
AKURASI:ART
Pengendalian Internal Pada Perusahaan Start Up
Farhana, Regita M
Harahap, Ludwina
Internal Control System is one of the tools for management to control all operational activities in line to achieve ultimate goals. As a start-up company, internal control is a must. This research conduct to analyzes internal control systems in handling inventory of vegetables and fruit-based on COSO (Committee of Sponsoring Organization) theory. This type of research is a qualitative descriptive approach. Data is obtained through interviews with informants. The results showed that the company has largely implemented internal controls on vegetable and fruit inventory that according to internal control standards according to COSO. But, it is not fully implemented for environmental control and supervision activities.
LPMP Imperium
2020-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/242
10.36407/akurasi.v2i3.242
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 3 (2020); 137 - 148
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/242/152
Copyright (c) 2020 Regita M Farhana, Ludwina Harahap
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oai:ojs2.ejournal.imperiuminstitute.org:article/249
2022-02-03T18:43:09Z
AKURASI:ART
Pengaruh Fundamental Perusahaan Terhadap Kesehatan Bank Melalui Pembiayaan Pada Bank Muamalat Syariah
Himah, Thariq Atul
The aim of this resesearch is to indicate and analyze the determinants of the health of indonesian muamalat bank in 2009 – 2018. Bank health is dependent variable in this research. There are six independent variabels that used, wich are CAR, NPF, ROA, NIM, BOPO, FDR and the intervening variable which is financing. The data analyzed with path analysing using spss program. The results showed that partially CAR, NPF, ROA, NIM, BOPO and FDR had no significant effect on bank health. CAR, NPF, ROA, NIM, BOPO, FDR and financing simultaneously have a significant effect on bank health. But financing can mediate between variable independent CAR, NPF, ROA, NIM, BOPO and FDR to bank health.
Tujuan dari penelitian ini adalah untuk mengindikasikan dan menganalisis determinan kesehatan Bank Muamalat Indonesia periode 2009-2018. Kesehatan bank adalah variabel dependen dalam penelitian ini. Ada enam variabel independen yang digunakan yaitu CAR, NPF, ROA, NIM, BOPO, FDR dan variabel intervening yaitu pembiayaan. Data dianalisis dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa CAR, NPF, ROA, NIM, BOPO dan FDR secara parsial tidak berpengaruh signifikan terhadap kesehatan bank. CAR, NPF, ROA, NIM, BOPO, FDR dan pembiayaan secara simultan berpengaruh signifikan terhadap kesehatan bank. Namun, pembiayaan mampu memediasi antara variabel independen CAR, NPF, ROA, NIM, BOPO dan FDR terhadap kesehatan bank.
LPMP Imperium
2021-02-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/249
10.36407/akurasi.v3i1.249
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 1 (2021); 1 - 16
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/249/164
Copyright (c) 2021 Thariq Atul Himah
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oai:ojs2.ejournal.imperiuminstitute.org:article/251
2022-02-03T18:44:10Z
AKURASI:ART
Pengaruh Volume Perdagangan Saham, Leverage, dan Kebijakan Dividen Terhadap Volatilitas Harga Saham
Septyadi, Mario Ascaryo
Bwarleling, Theresia Hesti
This study aims to determine the influence of Stock Trading Volume, Leverage, and Dividend Policy both simultaneously and partially from LQ45 Index companies listed on the Indonesia Stock Exchange in 2016-2018. The analysis technique used is multiple linear regression analysis using the IBM SPSS 26 program. This type of research is a quantitative study using secondary data, there are 18 companies as a sample of research data collected by purposive sampling technique. The dependent variable in this study is Stock Price Volatility, while the independent variables are Stock Trading Volume, Leverage, and Dividend Policy. The results showed that partially Stock Trading Volume has a positive and significant effect on Stock Price Volatility. Leverage and Dividend Policy have no significant effect on Stock Price Volatility. It is expected that the results of this study can be taken into consideration for investors to choose the right type of investment based on the level of stock price volatility that is influenced by various factors, especially stock trading volume..
LPMP Imperium
2020-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/251
10.36407/akurasi.v2i3.251
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 2 No 3 (2020); 149 - 162
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/251/153
Copyright (c) 2020 Mario Ascaryo Septyadi, Theresia Hesti Bwarleling
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oai:ojs2.ejournal.imperiuminstitute.org:article/277
2022-02-03T18:43:09Z
AKURASI:ART
Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak
Yossanda, Talitha Valmai
Rahmanto, Basuki Toto
This study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with the independent commissioner as moderation. This research examines in 2015-2019. The sampling technique used is the purposive sampling method and the number of samples is 34 companies. The research analysis used is multiple linear regression analysis and moderated regression analysis (MRA). The results showed that Earnings Management has a significant positive, capital intensity has a significant negative while liquidity has no significant effect. The moderate independent commissioner is not able to moderate the influence of capital intensity and the influence of liquidity on tax aggressiveness while the independent commissioner can moderate the influence of earnings management on tax aggressiveness.
AbstrakPenelitian ini membahas tentang pengaruh manajemen laba, intensitas modal dan likuiditas terhadap agresivitas pajak pada saham-saham yang diterbitkan secara publik oleh perusahaan yang terdaftar di Bursa Efek Indonesia dengan komisaris independen sebagai moderasi. Penelitian ini diteliti pada periode 2015-2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan jumlah sampel sebesar 34 perusahaan. Analisis penelitian yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa manajemen laba memiliki pengaruh positif terhadap agresivitas pajak, intensitas modal berpengaruh negatif terhadap agresivitas pajak sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak. Komisaris independen tidak dapat memoderasi pengaruh intensitas modal dan likuiditas terhadap agresivitas pajak sedangkan komisaris independen dapat memoderasi pengaruh manajemen laba terhadap agresivitas pajak. Kata Kunci: agresivitas pajak, intensitas modal, komisaris independen, likuiditas, manajemen laba.
LPMP Imperium
2021-04-09
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/277
10.36407/akurasi.v3i1.277
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 1 (2021); 29 - 42
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/277/178
Copyright (c) 2021 Talitha Valmai Yossanda
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oai:ojs2.ejournal.imperiuminstitute.org:article/314
2022-03-29T10:54:36Z
AKURASI:ART
Pengaruh Capital Intencity, Likuiditas dan Ukuran Perusahaan Terhadap Tax Avoidance
Maulana, Eka
Mahrani, Suri
Budiharjo, Roy
This research aims to find out the effect of Capital Intencity, Liquidity and Firm Size on Tax Avoidance. The type of data used is a secondary data, with the methodof collecting documentation data from the IDXwebsite (www.idx.co.id). The object of this research is a manufacture company who has been registered on the Indonesia Stock Exchange period 2018 -2019. Sample is taken using a purposive sampling method in companies that publish the required data for this research in their annual reports. From 195 manufacture companies that listed on IDX, only 147 companies who have a complete data to be researched for 2 periods, and there are 294 samples obtained. The statistical test used is the classic assumption test, the feasibility of model test. The result of this research showing that the Capital Intencity of the company will not affect tax avoidance. While the two other variables, who took part in the research Likuiditas and Firm Size simultaneously against tax avoidance.
LPMP Imperium
2021-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/314
10.36407/akurasi.v3i3.314
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 211 - 222
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/314/316
Copyright (c) 2021 Eka Maulana et al.
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oai:ojs2.ejournal.imperiuminstitute.org:article/324
2022-02-03T18:43:09Z
AKURASI:ART
Pengaruh Pembiayaan Syariah Terhadap Kinerja Keuangan Perbankan Syariah
Masitoh, Siti
Zannati, Rachma
This study aims to analyze Islamic financing; Mudharabah, Murabahah, Financing To Deposit Ratio, Non Performing Financing on the financial performance of Islamic Banking in Indonesia. Based on the sampling criteria, there are 15 Islamic Banks, namely a combination of Islamic Commercial Banks and Sharia Business Units with a research period of 5 years (2014-2018). The research analysis used is panel data regression analysis using E-Views 10. Based on the results of data analysis, only Non-Performing Financing has a significant effect on Return on Assets. Meanwhile, Mudharabah, Murabahah, and Financing to Deposit Ratio have no significant effect on Return On Assets. The research implication is that not all Islamic financing can contribute to the financial performance of Islamic banking.
Keywords: Mudharabah, Murabahah, Financing to Deposit Ratio, Non Performing Financing and Profitability.
LPMP Imperium
2021-04-09
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/324
10.36407/akurasi.v3i1.324
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 1 (2021); 43 - 56
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/324/179
Copyright (c) 2021 The Author(s)
https://creativecommons.org/licenses/by/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/325
2022-02-03T18:43:09Z
AKURASI:ART
Pengaruh Return on Asset, Earning Per Share, Price Earning Ratio Terhadap Return Saham
Safira, Laras
Budiharjo, Roy
This research aims to know the influence of Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) on Stock Return of Insurance company listed on the Indonesia Stock Exchange in 2013 - 2017. Data used is secondary data based on the annual report taken from the Indonesia Stock Exchange website, company website, and support sources. The technique of data analysis is multiple linear regression, which is proceeded with SPSS 21. This study uses purposive sampling and 11 of 14insurance sector companies listed in IDX used as a sample. The research result shows that Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) in 2013 – 2017 simultaneous and partially positive significantly affected by the stock return
LPMP Imperium
2021-04-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/325
10.36407/akurasi.v3i1.325
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 1 (2021); 57 - 66
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/325/194
Copyright (c) 2021 The Author(s)
https://creativecommons.org/licenses/by/4.0/
oai:ojs2.ejournal.imperiuminstitute.org:article/340
2022-06-29T21:55:14Z
AKURASI:ART
Pengaruh Return on Aset dan Ukuran Perusahaan Terhadap Tax Avoidance
Sutomo, Hadi
This study aims to determine the return on assets and company size that affect tax avoidance. Secondary data was collected from companies listed in the chemical industry sub-sector listed on the Indonesia Stock Exchange for 2014 – 2017. Sampling in this study was a purposive sampling method, and the criteria were: (1) Manufacturing companies in the primary and chemical industries listed on the IDX for the period 2014-2017; (2) The data belonging to the company must be complete and based on the variables studied. The data needed in this study was obtained through the 2014-2017 Indonesian Capital Market Directory (ICMD). This study uses multiple linear regression analysis: to test the partial, it requires t statistical testing and simultaneous testing using the ANOVA statistical test, and before carrying out this test, the classical assumption test is first. The results of the study show that if Return on Assets affects Tax Avoidance, then the size of the company without affecting the value of the company
LPMP Imperium
2022-04-14
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/340
10.36407/akurasi.v4i1.340
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 1 (2022); 1 - 8
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/340/319
Copyright (c) 2022 Hadi Sutomo
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oai:ojs2.ejournal.imperiuminstitute.org:article/346
2022-04-20T20:44:59Z
AKURASI:ART
Pengaruh Harga Minyak Dunia, Suku Bunga, Inflasi, IHSG, Dan Neraca Perdagangan Terhadap Nilai Tukar
Dewi, Dita Nurul Aini Mustika
Utami, Lily Sri
Mustofa, Rohmah Dini Ayunda
This study aims to determine the effect of fluctuations in world oil prices, the BI 7 Days Reverse Repo Rate reference rate, inflation, JCI and also the trade balance on the exchange rate both in the long term and in the short term. One of the economic indicators that is sensitive and vulnerable to global fluctuations and has the potential to become a systematic risk is exchange rate movements. Management of exchange rate stabilization is necessary to strengthen the domestic economy. Several studies have shown that there is a relationship and correlation between world oil, benchmark interest rates, inflation and the trade balance on the exchange rate. The method used in this study is the Vector Error Correction Model (VECM) in order to determine the long-term and short-term movements. Coupled with the analysis of the Impulse Response Function (IRF) which can determine the fluctuations of each variable and Variance Decomposition which can determine the source of the fluctuations. The variables used in this study include world oil prices, BI 7-days repo rate, inflation, trade balance, JCI and the exchange rate of the rupiah against the US dollar. The results of this study indicate that world oil prices have a significant effect on the exchange rate in the long run. In the short term, the JCI last period had a significant effect on the exchange rate. The fluctuations in the exchange rate, BI 7-day repo rate, JCI, inflation, trade balance, and also world oil prices will affect the movement of exchange rates in Indonesia. At the beginning of the turbulence period, the JCI also came from the JCI, but over time it could be controlled.
LPMP Imperium
2021-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/346
10.36407/akurasi.v3i3.346
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 223-232
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/346/330
Copyright (c) 2021 Dita Nurul Aini Mustika Dewi, Lily Sri Utami, Rohmah Dini Ayunda Mustofa
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/355
2022-02-08T21:46:35Z
AKURASI:ART
Pengaruh Struktur Aktiva Dan Profitabilitas Terhadap Harga Saham
Rivandi, Muhammad
Lasmidar, Lasmidar
The stock price interpreted as the price formed from the interaction between the seller and the buyer of shares which is motivated by the expectation of company profits. This study aims to determine and analyze the effect of asset structure and profitability on stock prices. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: asset structure and profitability have a positive effect on stock prices
LPMP Imperium
2021-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/355
10.36407/akurasi.v3i2.355
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 2 (2021); 81 - 94
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/355/236
Copyright (c) 2021 @the Authors
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/428
2022-03-15T14:19:42Z
AKURASI:ART
Faktor-faktor Penentu Indeks Pembangunan Manusia di Provinsi Jawa Barat Tahun 2016-2020
Digdowiseiso, Kumba
Damayanti, Novia Nur
This research aims to determine the effect of the regional independence ratio, capital expenditure ratio, and poverty on the Human Development Index in the Regency and City of West Java Province for the 2016 – 2020. The method of analytic was used panel data regression with used a model or Fixed Effect Modal (FEM). The level of significance in this research is 5 or 0.05. The results of this research is indicate that the regional independence ratio variable has a positive and insignificant effect on the Human Development Index variable. The capital expenditure ratio variable has a negative and insignificant effect on the Human Development Index variable. Meanwhile, the poverty variable has a negative and significant effect on The Human Development Index variable.
LPMP Imperium
2021-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/428
10.36407/akurasi.v3i3.428
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 183-196
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/428/313
Copyright (c) 2022 Novia Nur Damayanti, Kumba Digdowiseiso
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/430
2022-03-16T08:01:11Z
AKURASI:SR
Analisis Implementasi Perencanaan Ppn Dan Ppnbm Pada Pt Astragraphia Xprins Indonesia
Manrejo, Sumarno
Sebayang, Dicky Raidaldi
The purpose of this study was to determine whether the calculation, deposit and reporting of VAT at PT Astragraphia Xprins Indonesia was in accordance with Undang-Undang No. 42 tahun 2009 tentang PPN dan PPnBM, and to see the optimization of value added tax planning at PT Astragraphia Xprins Indonesia. The methodology used is descriptive quantitative and uses secondary data obtained from the company. The results obtained are that the calculation, deposit, and reporting of VAT at PT Astragraphia Xprins is in accordance with the VAT Law, the optimization of tax planning is optimal in terms of tax delays and less than optimal in maximizing the input tax. Suggestions in order to maximize Input Tax by making purchases from partners who have PKP.
LPMP Imperium
2021-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/430
10.36407/akurasi.v3i3.430
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 197-210
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/430/314
Copyright (c) 2022 Sumarno Manrejo, Dicky Raidaldi Sebayang
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/469
2022-02-08T21:44:18Z
AKURASI:SR
Analisis Pengelolaan dan Pengendalian Piutang Pada Unit Pengelola Kegiatan (UPK) Kecamatan Ponggok Kabupaten Blitar
Septiana, Berti Dila
Klaudia, Sura
Damayanti, Kristya
Widiyastuti, Tetty
Poverty is one of the problems that often occurs in Indonesia. Therefore, through the Unit Pengelola Kegiatan (UPK), the government made a Simpan Pinjam Perempuan (SPP) program in revolving funds provided without any collateral, so the risk that often occurs is bad credit arrears. This causes a decrease in assets or a deficit and an increasing number of bad debts, so good management and control are needed to reduce the number of complex or uncollectible receivables. The purpose of this paper is to identify and analyze the role of management and control applied by the UPK Ponggok District, Blitar Regency, in minimizing bad debts. This research is qualitative research with data collection methods with interviews and documentation. The results of this study indicate that (1) Receivable management applied by the UPK Ponggok Subdistrict, Blitar Regency is quite good, especially in credit standards, credit requirements, and applied receivable collection policies, but in the receivables management applied there is no receivables measurement ratio policy. (2) The control of receivables that was implemented did not go well because there were still various irregularities and discrepancies between the implementation and the applicable Standard Operating Procedure.
LPMP Imperium
2021-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/469
10.36407/akurasi.v3i3.469
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 127 - 136
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/469/280
Copyright (c) 2021 Berti Dila Septiana et al.
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/486
2022-02-08T21:47:30Z
AKURASI:ART
Analisis Pelanggaran Etika Bisnis Terhadap Penayangan Iklan Rokok Di Pertelevisian Indonesia
Klaudia, Sura
Fatayo Widyawati, Kirei Hoshi
Putranti, Ellyn Citra
No single business actor does not advertise their products, be it products made from herbal ingredients, synthetic materials, or even hazardous materials. Advertising itself can be done in various ways, and one way that is currently immensely loved by business people is to advertise their products through television media. Cigarette advertising itself has been considered to have committed several business ethics violations. The purpose of this study was to determine whether there were violations of business ethics that occurred during the broadcast of cigarette advertisements on television. The type of research that will be applied in this research is qualitative research using descriptive qualitative methods. The results showed two kinds of business ethics violations that occurred during the broadcast of cigarette advertisements; the two types of violations were moral violations and empathy violations. Moral violations occur because of the ineffectiveness of limiting cigarette advertisements that the government has set. Meanwhile, the violation of empathy occurs because of a sense of indifference to the cigarette company about the harmful effects that can be caused by smoking behavior on consumer health.
LPMP Imperium
2022-02-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/486
10.36407/akurasi.v3i2.486
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 2 (2021); 117 - 126
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/486/279
Copyright (c) 2021 Sura Klaudia et al.
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/491
2022-09-13T22:11:16Z
AKURASI:ART
Pengaruh pelatihan pembuatan minuman probiotik serta efikasi diri terhadap minat usaha kelompok masyarakat pendiri bank sampah di kota Depok
Marwati, Umi
Noor, Laili Savitri
Laksmitawati, Dian Ratih
Nurhidayati, Liliek
This study aimed to determine the effect of counseling and training on the manufacture of probiotic-based health drinks as well as the self-efficacy ability of members of the community group waste management in the city of Depok on the interest in the probiotic beverage business. The 68 respondents included members of the Dahlia Pirus waste bank group (Pondokjaya Village, Cipayung District), Mekar Peduli waste bank (Krukut Sub-district, Limo District) and the Villa Tanah Baru waste bank (Tanah Baru, Beji). This activity involves students. The research method uses multiple regression analysis. The research results show that training has a positive and significant effect on business interest, but self-efficacy has a negative and insignificant effect on business interest.
LPMP Imperium
2022-08-01
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/491
10.36407/akurasi.v4i2.491
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 2 (2022); 103 - 112
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/491/346
Copyright (c) 2022 Umi Marwati, Dian Ratih Laksmitawati, Liliek Nurhidayati, Laili Savitri Noor, Yandy Ega Saputra, Badriah Mutia
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/522
2022-02-08T21:47:11Z
AKURASI:ART
The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies
Siregar, Amelia Oktrivina
The purpose of this research is to examine the effect of profitability, leverage and company size on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Company size has no effect on tax avoidance. While simultaneous testing shows that the variable profitability, leverage and company size affect tax avoidance.
LPMP Imperium
2021-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/522
10.36407/akurasi.v3i2.522
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 2 (2021); 103 - 116
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/522/272
Copyright (c) 2021 Amelia Oktrivina Siregar
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/528
2022-02-06T15:30:49Z
AKURASI:SR
The Influence of Information Technology and Computer Skills on Accounting Information Systems
Rizal, Nelyumna
Oktrivina, Amelia
Muhammad, Razi
This study examines the effect of information technology and computer skills on accounting information systems at PT Bumi Jawa Kayana. The method used in this research is the descriptive and correlation method. The data used in this research is primary data from distributing questionnaires to 32 respondents. The sample selection used the purposive sampling technique. The data analysis technique used multiple regression statistical techniques, which were processed using SPSS 20.0 software. The results prove that the information technology variable significantly affects the accounting information system at PT Bumi Jawa Kayana. Likewise, the variable of computer skills has a significant effect on the accounting information system at PT Bumi Jawa Kayana. The coefficient of determination (Adjusted R Square) is 0.631 or 63.1%. Accounting Information Systems can be explained by the Information Technology and Computer Skills variables. At the same time, the remaining 36.9% of Accounting Information System variables can be explained by other variables not examined in this study.
LPMP Imperium
2021-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/528
10.36407/akurasi.v3i3.528
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 151 - 156
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/528/308
Copyright (c) 2021 Nelyumna Rizal et al.
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/529
2022-02-03T20:06:11Z
AKURASI:ART
Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan
Mappadang, Agoestina
Mappadang, Jusuf Luther
Wijaya, Agustinus Miranda
This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)
LPMP Imperium
2022-02-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/529
10.36407/akurasi.v3i3.529
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 137 - 150
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/529/281
Copyright (c) 2021 Agoestina Mappadang et al.
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/537
2022-02-08T21:41:49Z
AKURASI:ART
Pengaruh Komponen Keputusan Keuangan Terhadap Nilai Perusahaan
Bucharni, Bernarda Kriswulan
Hariani, Swarmilah
This research was conducted to analyze the impact of investment decisions, funding decisions, and dividend decisions on firm value. The object of this research is the sector of trading and service companies listed on the Indonesia Stock Exchange. The sampling method in this research used the purposive sampling technique to get as many as 70 samples. The data analysis process used multiple linear regression analysis models processed by SPSS 25 application software. The results of this research indicate that investment decisions and dividend decisions have a significant positive effect on firm value. Meanwhile, funding decisions do not affect firm value.
LPMP Imperium
2021-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/537
10.36407/akurasi.v3i3.537
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 157 - 166
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/537/286
Copyright (c) 2021 Bernarda Bucharni Bucharni, Swarmilah Hariani
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/542
2022-12-29T17:14:00Z
AKURASI:ART
Corporate governance, firm value, institutional, ownership and corporate social responsibility
Octaviani, Mita Nur
Harahap, Ludwina
Research in the area of corporate governance (CG) conducted so far, focusing more on the board of commissioners, board of directors, and audit committee on the achievement of corporate value; institutional ownership mechanisms are still rarely analyzed. Therefore, this study explores more roles of institutional ownership in mitigating manager behavior not to impede the achievement of corporate goals and the creation of corporate value. Other governance mechanisms, namely external governance, can also discipline managers to help achieve the company's goals of improving shareholders' prosperity using corporate CSR proxies. With a sample of 13 companies registered in the mining sector for 5 years, researchers tried to test whether internal and external governance could positively affect the company's value. The results show that internal and external governance positively affect the company's value, except for the influence of the audit committee, which shows its insignificance to the company's value. Moreover, independent commissioners, board of commissioners, institutional ownership, and CSR positively significantly affect the company's value. The result may contribute to the development of corporate governance literature and support to the authority board to strengthen the regulations which is protect the investors, shareholders and also stakeholders elsewhere.
LPMP Imperium
2022-11-18
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/542
10.36407/akurasi.v4i3.542
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 221 - 236
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/542/393
Copyright (c) 2022 Mita Nur Octaviani, Ludwina ludy Harahap
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/551
2022-03-07T10:30:41Z
AKURASI:ART
Dampak Modal Intelektual Terhadap Kinerja Keuangan Sektor Perbankan Dan Pertumbuhan Dana Pihak Ketiga Sebagai Moderasi
Hadmar, Ambo Sakka
Pranata M.H, Andi Asnur
The article explains about the effect of modal intelektual on financial performance and growth of third-party funds as a moderating variable. Modal intelektual is measured by the Value Added Modal intelektual (VAICTM) method, financial performance is measured by return on equity (ROE). The population of this research is banking companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 200 observations at banking companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) modal intelektual has no effect on financial performance, (2) growth of third-party funds strengthens the influence of modal intelektual on financial performance, (3) growth of third party funds does not moderate the effect on financial performance.
LPMP Imperium
2021-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/551
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 175 - 182
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/551/305
Copyright (c) 2021 Ambo Sakka Hadmar
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/554
2022-12-29T17:14:00Z
AKURASI:ART
Strategi sektor perbankan menghadapi ancaman non performing loan pada masa pandemic COVID-19
Hendratni, Tyahya Whisnu
Soemarsono, DW
Harsono, Hindradjid
This study aims to determine the effect of inflation, interest rates, and ROE on NPL in Commercial Banks, how the banking sector strategy faces the threat of NPL during the Covid-19 Pandemic, and how the implementation of government policies and their effects on NPL. ROE, Interest Rates, and Inflation on the dependent variable, name. The data used in this study is secondary data, which is panel data sourced from financial reports published on the official website www.idx.co.id. Inflation occurs due to excess demand for several products or services and encourages an increase in overall product prices; inflation will undoubtedly be accompanied by rising interest rates for savings and loans. As a result, the value of non-performing loans owned by banks tends to increase. The higher inflation will encourage an increase in the tendency of the importance of NPL owned by a bank. The higher inflation will promote growth in the direction of the value of NPL. Inflation has a significant positive effect on NPL owned by a bank. The results of this study indicate that the rise and fall or ROE can affect the increase or decrease in NPL.
LPMP Imperium
2022-10-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/554
10.36407/akurasi.v4i3.554
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 201 - 210
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/554/375
Copyright (c) 2022 Tyahya Whisnu Hendratni, DW Soemarsono, Hindradjid Harsono
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/558
2022-03-07T06:51:11Z
AKURASI:SR
The Analysis of Service Performance of Indonesia Syariah Bank (BSI) Customer Service To Its Customer’s Satisfaction
Anwar, HM.
Customer service is the face of a bank. So that the quality of service provided affects the perception of bank customers. Bank Syariah Indonesia (BSI) customer service is different from conventional bank customer service. Conventional bank customer service usually looks according to company rules, while customer service at Islamic banks must prioritize Islamic appearance rather than attractiveness. Based on the foregoing, the authors are interested in conducting research on the satisfaction of BSI customers who look Islamic but can provide optimal satisfaction to their customers. This study uses statistical tests such as classical assumptions, hypotheses, correlations and regression with a sample of 100 respondents. The result of this research is that the service performance of BSI's customer service in Ciputat branch has no significant effect on customer satisfaction.
LPMP Imperium
2021-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/558
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 3 No 3 (2021); 167 - 174
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/558/303
Copyright (c) 2021 HM. Anwar
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/568
2022-06-29T21:55:14Z
AKURASI:ART
Emotional quotient, healthy lifestyle dan integritas terhadap kualitas audit
Hariani, Swarmilah
Budiharjo, Roy
Iskandar, Donant Alananto
This study aims to find out the Implications of Emotional Quotient, Healthy Lifestyle and Integrity on Audit Quality at BPK RI Jakarta. The population in this study are auditors who work at the Supreme Audit Agency of the Republic of Indonesia. The sampling technique in this research is random sampling, the sample is 78 respondents in AKN VI BPK RI. This research uses survey method. The results of this study are Emotional Quotient and Healthy Lifestyle have a significant impact on audit quality, while Integrity has no positive and significant impact on Audit Quality. Auditors apply ethical rules well or have high Emotional Quotient, and also Auditors who have complex tasks must always maintain their fitness so that it is necessary to apply a healthy lifestyle so that they are always primed in carrying out their audit assignments, the audit quality will tend to increase. Auditor integrity is an academic quality that will foster trust and will subsequently lead to compliance with the decisions made. In this study, the auditor's behavior is in favor of anyone and there is an interest or tactics in the audit procedure while in the field inspection process. The auditor is the spearhead of the implementation of the audit task that should be able to increase the knowledge already possessed so that the application of knowledge can be maximized in practice.
LPMP Imperium
2022-05-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/568
10.36407/akurasi.v4i1.568
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 1 (2022); 45 - 54
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/568/334
Copyright (c) 2022 Swarmilah Haryani, Roy Budiharjo, Donant Alananto Iskandar
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/580
2022-09-13T22:11:16Z
AKURASI:ART
Pengaruh penggunaan fintech (e-wallet) terhadap minat masyarakat dalam pembayaran online akibat pemberlakuan pembatasan kegiatan masyarakat
Nelyumna, Nelyumna
Oktrivina, Amelia
Salwa, Adindafi Kartika
The increasingly large spread of the Covid-19 virus has made the government issue a regulation to limit people's activities outside the home, affecting people to use online services. Financial Technology (FinTech) is a financial service solution that utilizes digital technology in its operation, and Financial Technology can help people buy necessities without having to meet with sellers. The purpose of this study was to determine (1) the effect of perceived benefits on interest in using FinTech (e-wallet), (2) the effect of perceived convenience on interest in using FinTech (e-wallet), and (3) the effect of perceived risk on interest in using FinTech (e-wallet). The population in this study is the Jabodetabek community. The research method used is quantitative. The data used are primary data using a questionnaire filled out by respondents with a sample of 100 people. The analysis technique used in this research is using a multiple linear regression test. The results of this study indicate that: (1) There is a positive and significant effect of perceived benefits on interest in using FinTech (e-wallet), and (2) There is a positive and significant effect of perceived ease of use on interest in using FinTech (e-wallet), (3) There is a negative and insignificant effect of perceived risk on interest in using FinTech (e-wallet).
LPMP Imperium
2022-06-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/580
10.36407/akurasi.v4i2.580
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 2 (2022); 95 - 102
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/580/342
Copyright (c) 2022 Amelia Oktrivina, Adindafi Kartika Salwa, Nelyumna Nelyumna
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/584
2023-01-15T09:19:37Z
AKURASI:ART
Financial distress and earnings management: The role of audit quality
Oktrivina, Amelia
This research was aimed to examine the effect of financial distress on earnings management, moderated by audit quality in manufacturing companies listed on the Indonesian stock exchange 2017 – 2020. The type of data in this study is secondary data with a sample selection method that is purposive sampling method. The analysis model used is panel data, regression analysis and data processing using Eviews12. The sample in this research is 83 manufacturing companies for the 2017-2020 research year. The results of this study indicate that the financial distress variable has a significant negative effect on earnings management and audit quality variable weakens financial distress on earnings management.
LPMP Imperium
2022-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/584
10.36407/akurasi.v4i3.584
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 311 - 320
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/584/420
Copyright (c) 2022 Amelia Oktrivina
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/590
2022-06-29T21:55:14Z
AKURASI:ART
Pengaruh rasio keuangan terhadap harga saham pada perusahaan sektor kimia di bursa efek Indonesia
Sefira, Lailynica
Budiman, Ahmad
This research aims to determine and analyze the effect of financial ratios on stock prices by measuring the financial ratios of Current Ratio, Total Asset Turnover and Debt to Equity Ratio. This research takes the object of chemical sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study were 10 companies in the chemical sector, the sampling technique was purposive sampling based on the criteria determined by the researcher. The dependent variable in the study is stock prices, while the independent variables are Current Ratio, Total Asset Turnover and Debt to Equity Ratio. The data analysis method used is multiple linear regression analysis with SPSS version 24 statistical calculator. Based on the t test, the Current Ratio and Total Asset Turnover variables have a significant effect on stock prices, while the Debt to Equity Ratio variable has no significant effect. The results of the feasibility test of the F test model that all variables in the study have a significant effect on stock prices.
LPMP Imperium
2022-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/590
10.36407/akurasi.v4i1.590
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 1 (2022); 9 - 20
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/590/332
Copyright (c) 2022 Lailynica Sefira, Ahmad Budiman
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oai:ojs2.ejournal.imperiuminstitute.org:article/602
2022-06-29T21:55:14Z
AKURASI:ART
Analisis literasi keuangan, pendapatan dan persepsi risiko terhadap keputusan investasi serta perilaku keuangan sebagai variabel intervening
Lestari, Mega
Pangestuti, Dewi Cahyani
Fadila, Ardhiani
The purpose of this study was to determine the effect of financial literacy, income, and risk perception on investment decisions through financial behavior as an intervening variable in the workforce aged 20 - 30 years in the Medan Satria village area. The sample size used was 94 respondents using non-probability sampling method, especially purposive sampling technique. Data collection was done by distributing questionnaires via google form. The analysis technique used is PLS (Partial Least Square) analysis through the Smart PLS 3 program. The results show (1) financial literacy has a significant positive effect on investment decisions, (2) income has a significant negative effect on investment decisions, (3) perception of risk has a significant positive effect on investment decisions. significant positive effect on investment decisions, (4) financial literacy has a significant positive effect on financial behavior, (5) income has a significant positive effect on financial behavior, (6) perception of risk has a significant positive effect on financial behavior, (7) financial literacy has a significant negative effect on investment decisions through financial behavior, (8) income does not have a significant positive effect on investment decisions through financial behavior, (9) risk perception does not have a significant positive effect on investment decisions through financial behavior.
LPMP Imperium
2022-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/602
10.36407/akurasi.v4i1.602
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 1 (2022); 33 - 46
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/602/333
Copyright (c) 2022 Mega Lestari, Dewi Cahyani Pangestuti, Ardhiani Fadila
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/603
2022-06-29T21:55:14Z
AKURASI:ART
Determinan kinerja keuangan dan good corporate governance terhadap financial distress model Altman
Laksmiwati, Mia
Mappadang, Agoestina
Maulana, M. Ridwan
The purpose of this study is to analyze the effect of financial performance (Return On Assets, Current Ratio, Debt to Asset Ratio, Total Asset Turnover) and Good Corporate Governance as measured by Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee on Financial Distress against LQ index companies. – 45 for the period 2016 – 2020. For sampling using the purposive sampling method. This study takes a population of companies that go public on the Stock Exchange on the LG-45 Index and the sample results are 23 companies. Data analysis used multiple linear regression with SPSS ver. 25. This study shows that the results of financial performance (ROA, CR, DAR) and Good Corporate Governance which include Institutional Ownership, Management Ownership are significant to Financial Distress while TATO, Independent Commissioner, and Audit Committee are not significant to Financial Distress.
LPMP Imperium
2022-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/603
10.36407/akurasi.v4i1.603
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 1 (2022); 21- 32
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/603/335
Copyright (c) 2022 Mia Laksmiwati, Agoestina Mappadang, M. Ridwan Maulana
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/604
2023-02-11T09:18:47Z
AKURASI:ART
Determinan karakteristik keuangan perusahaan terhadap manajemen pajak
Mappadang, Agoestina
Wahyudin, Wahyudin
Mappadang, Jusuf Luther
Wijaya, Agustinus Miranda
This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage, and size on tax management in manufacturing companies listed on the Indonesia Stock Exchange. The use method is quantitative. The sample was selected through purposive sampling; as many as 244 data were used for five years from 2017 to 2020. The data collection method is the non-participant observation method. Data acquisition sources using secondary data and data processing techniques use multiple regression tests. This study result concludes that it has a significant positive effect on the company's profitability variable on tax management and a positive relationship between the capital intensity ratio variable on tax management. Furthermore, a positive impact of company size on tax management has been confirmed. At the same time, leverage is also significantly positive on tax management.
LPMP Imperium
2022-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/604
10.36407/akurasi.v4i3.604
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 277 - 286
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/604/403
Copyright (c) 2022 Agoestina Mappadang, Wahyudin Wahyudin, Jusuf Luther Mappadang
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oai:ojs2.ejournal.imperiuminstitute.org:article/605
2022-09-13T22:11:16Z
AKURASI:ART
Fluktuasi harga sahama perusahaan sub-sektor restoran, hotel dan pariwisata sebelum dan setelah pandemi COVID-19
Veny, Veny
Junita, Ellyanna
Fransisca, Maria
This study was conducted to see whether there is a similar influence on fundamental factors such as net profit margin, debt to assets ratio, and firm size on share prices of companies in the restaurant, hotel, and tourism sub-sector in the pre-pandemic period after the covid-19 pandemic. The research method used in this study is panel data regression to see the relationship between net profit margin, debt to assets ratio, firm size, and stock prices before and after the covid-19 pandemic. The research method in this study is the model suitability test, with the Chow test, Hausman test, and LM test. The test will continue with panel data regression. The sampling method is a purposive sampling method. The results of this study state that the variables of net profit margin and firm size have a significant negative effect on the stock prices of the restaurant, hotel, and tourism sub-sectors before and after the covid-19 pandemic. The variable debt to assets ratio has a positive and significant effect on stock prices of the restaurant, hotel, and tourism sub-sector before the covid-19 pandemic but has a negative and significant impact on the stock price of the restaurant, hotel, and tourism sub-sector after the covid-19 pandemic.
LPMP Imperium
2022-08-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/605
10.36407/akurasi.v4i2.605
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 2 (2022); 125 - 136
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/605/371
Copyright (c) 2022 Veny Veny, Ellyanna Junita, Maria Fransisca
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/608
2022-09-13T22:11:16Z
AKURASI:CS
Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas
Husadha, Cahyadi
Hidayat, Wastam Wahyu
Fitriani, Devi
Rossa, Elia
The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
LPMP Imperium
2022-08-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/608
10.36407/akurasi.v4i2.608
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 2 (2022); 137 - 148
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/608/372
Copyright (c) 2022 Cahyadi Husadha, Wastam Wahyu Hidayat, Devi Fitriani, Elia Rossa
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/649
2022-06-29T21:55:14Z
AKURASI:ART
Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud
Masri, Indah
Murni, Yetty
Oktrivina, Amelia
Adhianti, Elsa Maura
This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article
LPMP Imperium
2022-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/649
10.36407/akurasi.v4i1.649
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 1 (2022); 69 - 82
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/649/340
Copyright (c) 2022 Indah Masri, Yetty Murni, Amelia Oktrivina, Elsa Maura Adhianti
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/650
2022-06-29T21:55:14Z
AKURASI:ART
Peranan security concern dalam kenyamanan transaksi perbankan secara online dan dampaknya terhadap kinerja perbankan
Mandagie, Yuana Rizky Octaviani
Masri, Indah
Widyawati, Widyawati
Pangestu, Fitri Angger
Sukma, Adinda Atmiard
This study aims to examine the role of security concerns in the convenience of online banking transactions, which consist of the convenience of access, the convenience of transactions, and convenience of benefits, as well as seeing the impact on banking performance. This study uses primary data by distributing questionnaires to respondents from the Academic Community of FEB Univ Pancasila who use online banking transactions. The analysis method uses Structural Equation Model (SEM) with smart PLS. The results showed that the convenience of access was proven to improve banking performance. On the other hand, transaction convenience has a significant negative effect on financial performance, which means that the speed and ease with which consumers can complete transactions reduces financial performance; this may be due to the imperfect mobile banking application or weak internet networks. Likewise, security concern also shows a significant negative effect on financial performance, which means that consumer attention to the safety and security of transaction data and the security of personal information shared through banking platforms is still low, so customers who still feel insecure in online transactions can have an impact on the decline in banking performance
LPMP Imperium
2022-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/650
10.36407/akurasi.v4i1.650
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 1 (2022); 83 - 94
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/650/341
Copyright (c) 2022 Yuana Rizky Octaviani Mandagie, Indah Masri, Widyawati Widyawati, Fitri Angger Pangestu, Adinda Atmiard Sukma
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/669
2022-12-29T17:14:00Z
AKURASI:CS
Financial performance analysis of sharia banking with maqashid shariah index method
Muchlis, Saiful
Munir, Munir
Mais, Rimi Gusliana
This study aims to determine the financial performance of Islamic banking using the Maqashid Shariah Index financial approach. This study uses a type of descriptive research with a quantitative approach. The population of this study is Islamic commercial banks in Indonesia operating from 2015 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic commercial banks with six years of observation. Data was used in this study in the form of secondary data. The data collection technique uses the documentation method in the form of annual financial reports (annual reports) on the official website of each Islamic commercial bank. The results of the study prove that 1) Bank Muamalat Indonesia (BMI) ranks first in calculating the performance of the maqashid sharia index, and Bank BTPN Syariah (BTPNS) ranks lowest. 2) In general, Islamic banks in Indonesia have fulfilled the three objectives of sharia well, so in the future, this good achievement needs to be developed and improved. Management may be made to determine and implement a reasonable and also appropriate strategy, such as increasing the knowledge and capabilities of the company's human resources, optimizing capital, developing various financing products, and maintaining a spirit of cooperation between Islamic financial institutions with related customers
LPMP Imperium
2022-12-28
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/669
10.36407/akurasi.v4i3.669
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 261 - 276
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/669/402
Copyright (c) 2022 Saiful Muchlis, Munir Munir, Rimi Gusliana Mais
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/673
2022-09-13T22:11:16Z
AKURASI:ART
What Drives Investment Intention in Indonesia Stock Market during Pandemic?
Aisa, Nabila Na'ma
Fitriani, Desiana
Humairo, Azizah
The pandemic has brought a massive change to the global economy. Stocks have been very volatile since last year. Despite the uncertainty in the capital market, retail investors have increased significantly. It depicts the great intention to invest in the capital market by individuals. In addition, the demography shows young people play a role in boosting new investors in Indonesia. The present study investigates the effect of subjective norms and risk perception on investment intention in the capital market. We collect the data from university students in Yogyakarta through an online questionnaire. After testing the validity and reliability of the data, a multiple regression analysis is conducted to test the data. Subjective norms and risk perception affect the intention to invest positively.
LPMP Imperium
2022-08-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/673
10.36407/akurasi.v4i2.673
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 2 (2022); 113 - 124
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/673/368
Copyright (c) 2022 Nabila Na'ma Aisa, Desiana Fitriani, Azizah Humairo
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/680
2023-09-01T17:42:46Z
AKURASI:ART
Pengaruh real activities manipulation, opinion shopping, dan sales growth terhadap penerimaan opini audit going concern
Widiyati, Dian
Alfiah, Annafisa
This study aims to determine the effect of real activities manipulation, opinion shopping, and sales growth on the receipt of audit opinions in Industrial Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique uses the purposive sampling method; the samples obtained are as many as 23 Industrial companies for five years registered on the IDX with a total observation of 115 financial statement data. The hypothesis testing method in this study was tested using descriptive statistical analysis and logistic regression analysis using Eviews version 10. The results of this study show that partially real activities manipulation does not affect the receipt of audit opinion going concern, opinion shopping involves the receipt of audit opinion going concern, and sales growth does not affect the receipt of audit opinion going concern.
Public interest statement
This study could give insight for company to handling audit opinion through the policy of choosing public accounting firm. The company should follow the rules that regulate in Indonesia.
LPMP Imperium
2023-06-05
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/680
10.36407/akurasi.v5i2.680
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 2 (2023); 129-146
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/680/468
Copyright (c) 2023 Dian Widiyati, Annafisa Alfiah
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/696
2022-12-29T17:14:00Z
AKURASI:ART
Pengaruh pandemi Covid-19 terhadap indeks sektoral di Bursa Efek Indonesia
Andamari, Basis G
Lysandra, Shanti
Ani, Salis Musta
This study analyzes the effect of the Covid-19 pandemic, which consists of the number of confirmed positives, the number of active people, and the number who died from Covid-19 on the sectoral index on the Indonesia Stock Exchange (IDX). The research method used is quantitative research with causality analysis. The data used in this study is secondary data obtained from the Ministry of Health website and Worldometers for the Covid-19 pandemic and the IDX for sectoral index data for the period January 2020-June 2021. The results of the analysis show that the Covid-19 pandemic affects all IDX sectoral indices with a high level of different influences, namely: (1) significantly negatively affected sectors: properties and trade (transportation, restaurant, hotel, and leisure sub-sectors), (2) negatively affected sectors: miscellaneous industry, consumer, financial and manufacture and ( 3) Positively affected sectors: mining and infrastructure (telecommunication and technology sub-sector).
LPMP Imperium
2022-10-10
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/696
10.36407/akurasi.v4i3.696
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 191 - 200
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/696/374
Copyright (c) 2022 Basis G Andamari, Shanti Lysandra, Salis Musta Ani
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/701
2022-12-29T17:14:00Z
AKURASI:ART
Analisis reaksi pasar saham terhadap pengumuman lockdown Covid – 19 lima negara wilayah Asia Tenggara
Pratiwi, Eka Yuning
Veterina, Isbandini
Rahmanto, Basuki Toto
The capital market is susceptible to changes or events happening inside or outside the country. Changes in the capital market will affect them directly or indirectly to the economy. The announcement of COVID – 19 lockdown is one of the major impacts on the capital market nowadays. This study aims to determine whether there are significant differences in returns before and after the announcement of the COVID – 19 lockdown in five countries in the Southeast Asia region. The five countries were selected based on the fifth highest population (Indonesia, Philippines, Vietnam, Thailand, and Myanmar). The period of observation is 90 days, and the forecast period is 21 days; the window period is ten days before and ten days after the announcement. The results showed that there was no significant difference in returns before and after the announcement in five countries in the Southeast Asia region.
LPMP Imperium
2022-11-17
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/701
10.36407/akurasi.v4i3.701
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 211 - 220
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/701/392
Copyright (c) 2022 Basuki Toto Rahmanto, Eka Yuning Pratiwi, Isbandini Veterina
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/704
2023-01-04T00:45:57Z
AKURASI:CS
Attitude, subjective norm an perceived behavior control on whistleblowing intention in avoiding fraud
Oktrivina, Amelia
This study analyzes how attitude, subjective norms, and perceived behavior control affect whistleblowing intention. This study took a sample using a questionnaire at the Badan Pemeriksa Keuangan (BPK). A purposive sampling method has been applied to determine 30 employees at Badan Pemeriksa Keuangan (BPK) was obtained based on predetermined criteria. The method of analysis in this study uses descriptive statistical analysis. The tool for this research uses SPSS. The results of this study indicate that attitude, subjective norms, and perceived behavior control affect whistleblowing intention.
LPMP Imperium
2022-08-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/704
10.36407/akurasi.v4i2.704
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 2 (2022); 175 - 186
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/704/416
Copyright (c) 2022 Amelia Oktrivina
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/709
2022-12-29T17:14:00Z
AKURASI:ART
Determinan laba bersih pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia
Mandagie, Yuana Rizky Octaviani
This study aims to test the influence of production costs, promotional costs and sales on net profit. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sample count of this study is 11 companies. The analysis conducted in this study is descriptive statistical test, normality test and hypothesis test. The measuring instrument used for this analysis is spss version 25 program. The results showed that production costs and sales had an effect on net profit, while promotional costs had no effect on net profit with a probability.
LPMP Imperium
2022-11-28
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/709
10.36407/akurasi.v4i3.709
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 237-248
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/709/394
Copyright (c) 2022 Yuana Rizky Octaviani Mandagie
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/712
2022-12-30T19:22:20Z
AKURASI:CS
Analisis kesiapan profesi akuntan dalam era adaptasi kebiasaan baru
Zahara, Inna
Ulistiyantoro, David
Nusa, Gerlan Haha
This research aims to determine the standard of skills needed to be involved in the accounting profession in the era of new habits (new normal) adaptation. The standard is in line with data on job market demand for beginners in the accounting profession disclosed on the job market job sitedepnaker. The population and sample of the study were ten job openings, including the categories "audit and taxation," "banking or finance,";" Finance or Investment," and "General Accounting or Finance." The results of the first study showed that in the new normal era, the standard of skills needed to dabble in the accounting profession is based on data on job market demand disclosed on the job market job website, including having work experience and a certificate. Second, human resources are an essential part of another company's resources. One of the assessments of the quality of human resources can be seen from his work experience. Although beginner job openings are still needed, prospective employees with work experience of approximately one to two years are preferred. This can be understood because work experience becomes a plus for job seekers. With work experience, workers are more adaptable to fulfill their obligations.
LPMP Imperium
2022-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/712
10.36407/akurasi.v4i3.712
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 287 - 298
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/712/406
Copyright (c) 2022 Inna Zahara, David ulistiyantoro, Gerlan Haha Nusa
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/720
2022-10-21T16:42:22Z
AKURASI:ART
Determinant Financial Distress in Multi-Industrial Sector Companies
Digdowiseiso, Kumba
Much research on predicting factors of financial distress has been carried out. However, few have objected in various industrial sectors, especially regarding debt-to-asset ratio, current ratio, and earnings per share. Therefore, this study aims to examine the effect of the determinants that predict financial distress in the various industrial sectors in 2016 - 2020, which are limited to the debt-to-asset ratio, current ratio, and earnings-per-share factors. The population of 35 companies is companies in the various industrial sectors listed on the Indonesia Stock Exchange from 2016 to 2020. The purposive sampling method was chosen as the sampling technique, and obtained 21 companies matched the criteria. Analysis of the data using a panel data logistic regression approach with a significance level of 0.05 using STATA 13 software. The data processing results with panel data logistic regression provide insight that only the current ratio or liquidity ratio predicts financial distress. In contrast, the other two factors, namely the debt-to-asset ratio, are significant. The representation of the size of the ratio of leverage and profitability with earnings per share is not able to predict financial distress. Suggestions for companies to pay attention to the liquidity ratio.
LPMP Imperium
2022-10-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/720
10.36407/akurasi.v4i2.720
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 2 (2022); 149-160
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/720/382
Copyright (c) 2022 Kumba Digdowiseiso
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/721
2022-10-26T05:03:15Z
AKURASI:ART
Konservatisme Akuntansi: Faktor Financial Distress, Intensitas Modal, Dan Debt Covenant
Indriyanto, Erwin
Cahyani, Tia Dwi
This study aims to empirically test and analyze the effect of Financial Distress, Capital Intensity, and Debt Covenant on Accounting Conservatism. The data source of this research uses secondary data in the form of annual reports on mining industry sector companies listed on the Indonesia Stock Exchange in 2016-2020. The method used to determine the sample is purposive sampling, so that the sample used is 75 mining companies. Hypothesis testing was carried out with multiple linear regression using SPSS version 26.0. Study’s result indicate that the factors that have a significant effect on accounting conservatism are financial distress and debt covenants. While the capital intensity factor has no significant effect on accounting conservatism. These results can be an insight and reference for investors in seeing future prospects in the mining sector. In addition, for actors in the mining sector to be more careful in implementing accounting conservatism.
LPMP Imperium
2022-10-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/721
10.36407/akurasi.v4i2.721
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 2 (2022); 161-174
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/721/384
Copyright (c) 2022 Erwin Indriyanto, Tia Dwi Cahyani
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/740
2023-05-15T06:08:01Z
AKURASI:ART
Profitability, financial leverage, size, dan underpricing stock price
Saputra, Wendy Salim
Yuliman, Alfredo Brendis
Lesmana W, Bella Cynthia
his study aims to prove the relationship between profitability, financial leverage, and firm size on stock price underpricing in manufacturing companies listed on the IDX during the 2017-2019 period. This study uses a hypothesis test method to analyze the relationship between profitability, financial leverage, and firm size on stock price underpricing. This study uses 73 manufacturing companies listed on the IDX that carried out IPOs during the 2017 – 2019 period. This test was carried out using SPSS statistical software version 25. The results of this study are that profitability and company size variables influence underpricing stock prices, while leverage has no effect against underpricing of stock prices.
Public interest statement
The results of this research can practically be used as material for company considerations in managing a company before conducting an IPO, and it is hoped that this research can add to the accounting research literature in the field of financial accounting and management accounting.
LPMP Imperium
2023-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/740
10.36407/akurasi.v5i1.740
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 63-72
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/740/452
Copyright (c) 2023 Wendy Salim Saputra, Alfredo Brendis Yuliman, Bella Cynthia Lesmana W
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/765
2023-05-15T06:08:01Z
AKURASI:ART
The effect of tax planning activities and firm characteristic: Evidence from Indonesia
Tanujaya, Kennardi
Lius, Winda
This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning.
Public interest statement
This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company.
Article history
Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023
LPMP Imperium
2023-02-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/765
10.36407/akurasi.v5i1.765
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 11-28
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/765/431
Copyright (c) 2023 Kennardi Tanujaya, Winda Lius
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/768
2022-12-31T20:55:21Z
AKURASI:ART
Faktor-faktor yang mempengaruhi audit report lag
Lala, Christian Elrico Harison
Kalangi, Lintje
Wangkar, Anneke
This research aims to determine whether company size, profitability, audit opinion, and auditor reputation significantly affect audit report lag. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. Return measures the natural logarithm of total assets, company size, and profitability on Assets (ROA). Audit opinion and auditor reputation are measured using the nominal scale with dummy variables. The type of this research is quantitative, with purposive sampling as the technique of selecting samples, and 26 companies were selected as samples. The data were analyzed using the multiple linear regression method. Based on the analysis results, it was proven that company size, profitability, and audit opinion had a significant effect on the audit report lag. Meanwhile, the reputation of a public accounting firm has no significant effect on audit report lag on property and real estate companies listed on the Indonesia Stock Exchange.
LPMP Imperium
2022-12-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/768
10.36407/akurasi.v4i3.768
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 299 - 310
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/768/409
Copyright (c) 2022 Christian Elrico Harison Lala, Lintje Kalangi, Anneke Wangkar
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/784
2022-12-29T17:14:00Z
AKURASI:ART
Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi
Josephine, Kezia
Santo, Vianty Adella
Leonardo, Totti Andrea
This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure.
LPMP Imperium
2022-12-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/784
10.36407/akurasi.v4i3.784
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 4 No 3 (2022); 249 - 260
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/784/401
Copyright (c) 2022 Kezia Josephine, Vianty Adella Santo, Totti Andrea Leonardo
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/795
2023-05-15T06:08:01Z
AKURASI:ART
Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM
Adrian, Adrian
Sarjana, Samuel Horas
This article provides information about the role of the Government and Financial Services Industry in Supporting the Digital transformation of Micro, Small, and Medium Enterprises (MSMEs) to improve Indonesia’s economy. Methodology through Literature Research. Micro, Small, and Medium Enterprises (MSMEs) as productive economic enterprises owned by individuals and business entities, based on a survey by the Ministry of Cooperative SMEs in March 2021, amounted to 64.2 million by contributing to Gross Domestic Product (GDP) 61.07% or Rp. 8,573.89 trillion. Digital-based MSME growth is targeted at 24 million in 2023 and 30 million in 2024, while digital-based modern cooperatives are targeted for 400 units in 2023 and 500 units in 2024. Digital transformation of MSMEs not only encourages the use of the marketplace but can also collaborate and increase production capacity so that they can go public and go international—growth in the number of MSMEs in terms of their number and contribution to the economy.
Public interest statement
This article aims to see how effective education and financial literacy for MSMEs by the government and financial institutions can encourage MSMEs to go digital in managing their business.
Article history
Received 21 Dec 2022 | Revised 27 Dec 2022 | Accepted 31 Dec 2022 | Online First 03 Feb 2023
LPMP Imperium
2023-02-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/795
10.36407/akurasi.v5i1.795
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 29-38
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/795/432
Copyright (c) 2023 Adrian Adrian, Samuel Horas Sarjana
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/805
2023-05-15T06:08:01Z
AKURASI:ART
A qualitative analysis on transfer pricing tax audit performance in Indonesia
Zulfiqar, Faisal Labib
Ulupui, I Gusti Ketut Agung
Respati, Dwi Kismayanti
This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals.
Public interest statement
Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.
LPMP Imperium
2023-04-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/805
10.36407/akurasi.v5i1.805
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 73-84
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/805/453
Copyright (c) 2023 Faisal Labib Zulfiqar, I Gusti Ketut Agung Ulupui, Dwi Kismayanti Respati
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/812
2023-05-15T06:08:01Z
AKURASI:ART
Return on Assets in the Automotive Sub Sector Company: working capital turnover, company size, current ratio, debt to equity ratio
Kusumo, Adityo Alif Rahman
Digdowiseiso, Kumba
The purpose of this study was to determine the factors that influence return on assets (ROA) in the automotive and component sub-sector companies. There are four factors tested, namely, working capital turnover (WCTO), company size, current ratio (CR), and debt to equity ratio (DER). The automotive sub-sector companies that make up the population of this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2011-2020 period. Sampling using purposive sampling technique, obtained from a population of 13 companies into nine companies as a sample. Proof of the results was carried out by means of panel data regression analysis through STATA 16. Data processing showed that the results were only CR which did not significantly affect ROA. While the WCTO is positively significant, firm size and DER have a significant negative effect on ROA. Suggestion, due to the variation in results, future researchers need to do research in a longer term.
LPMP Imperium
2023-02-24
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/812
10.36407/akurasi.v5i1.812
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 51-62
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/812/444
Copyright (c) 2023 Adityo Alif Rahman Kusumo, Kumba Digdowiseiso
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/822
2023-05-15T06:08:01Z
AKURASI:CS
Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey
Oktavia, Rini
Purwohedi, Unggul
Ulupui, I Gusti Ketut Agung
This study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular.
Public interest statement
Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper.
Article History
Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023
LPMP Imperium
2023-02-03
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/822
10.36407/akurasi.v5i1.822
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 39 - 50
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/822/433
Copyright (c) 2023 Rini Oktavia, Unggul Purwohedi, I Gusti Ketut Agung Ulupui
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/848
2023-05-15T06:08:01Z
AKURASI:ART
Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance
Santo, Vianty Adella
Nastiti, Cipbarani Dwi
This study aims to determine the effect of financial distress, leverage, and capital intensity on tax avoidance in manufacturing companies in the basic & chemical sektors listed on the Indonesia Stock Exchange for 2017 - 2020. This study uses secondary data. The independent variables in this study are financial distress, leverage, and capital intensity. The dependent variable used is tax avoidance. The research data was obtained from annual reports from the Indonesia Stock Exchange (IDX) in 2017 - 2020. The sampling technique used was purposive sampling. This study uses multiple regression analysis methods. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the leverage variable has a positive influence on tax avoidance. The financial distress variable has a negative effect on tax avoidance. While the capital intensity does not affect tax avoidance.
Public interest statement
The results of this study can be used as additional knowledge or as a source of insight related to the factors that influence tax evasion behavior. The Directorate General of Taxes can provide oversight, particularly regarding tax avoidance practices following the provisions of the tax legislation. Thus, tax avoidance practices can be minimized.
Article history
Received 11 Aug 2022 | Revised 29 Sep 2022 | Accepted 17 Nov 2022 | Online First 18 Jan 2023
LPMP Imperium
2023-01-18
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/848
10.36407/akurasi.v5i1.848
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 1-10
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/848/423
oai:ojs2.ejournal.imperiuminstitute.org:article/871
2023-05-15T06:08:01Z
AKURASI:ART
Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba
Nurdiniah, Dade
Oktapriana, Chita
This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence.
Public interest statement
This research can provide input for companies, especially in managing companies to generate profits; the profits generated must look stable or persistent because persistent profits can reduce investor anxiety about their investment decisions.
LPMP Imperium
2023-04-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/871
10.36407/akurasi.v5i1.871
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 85-100
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/871/454
Copyright (c) 2023 Dade Nurdiniah, Chita Oktapriana
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/888
2023-05-15T06:08:01Z
AKURASI:CS
Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia
Sundoro, Hary Saputra
Suherman, Jovanny M.
Indonesia is the world's largest CPO producer, which can positively impact its economic fundamentals. However, clearing new land for CPO farming will have an impact in the form of carbon emissions. The amount of carbon emissions can have an impact on the Indonesian economy as well. Thus, the study aims to predict the relationship between the amount of CPO production, carbon emissions, and GDP in Indonesia. The study uses the VAR method. The annual data starts from 1980 to 2020. PCPO and CO2 are positively related, especially in the long term. PCPO and GDP also have a positive relationship, especially in the long term. The relationship between CO2 emissions and GDP is also positive in the long term. In the short term, the three variables are related lucratively. The most significant relationship is between PCPO and CO2 emissions.
Public interest statement
Understanding the relationship between CPO production, carbon emissions, and GDP is necessary, considering that Indonesia is the largest CPO producer. As the largest CPO producer, it will impact the economy. It will also have an impact on the creation of carbon emissions. Therefore, it is necessary to understand how those variables are related
LPMP Imperium
2023-04-26
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/888
10.36407/akurasi.v5i1.888
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 1 (2023); 101-112
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/888/455
Copyright (c) 2023 Hary Saputra Sundoro, Jovanny M. Suherman
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/901
2024-01-10T04:41:55Z
AKURASI:ART
Analisis penggunaan fintech investasi saham online dengan TAM pada masa pandemi
Anwar, HM.
Wardani, Deni
This study aims to examine the influence factors of perceived usefulness, perceived ease of use, social environment influences and trust in intentions and actual use of fintech online stock investments. The measurement method in this study used a questionnaire distributed online to online stock investment fintech users in the areas of Jakarta, Bekasi, Depok, and Tangerang. The data processing method used is descriptive quantitative with samples taken using purposive sampling method. The data analysis method used is the PLS-SEM analysis method. The results obtained in this study indicate that the influence of perceived usefulness, perceived convenience, social influence, and perceived trust has a significant effect on the intention and actual use of fintech online stock investment.
Public interest statements
The benefit of this research for the general public is to find out the level of use of fintech investment applications online and what factors can increase the use of this investment fintech application, so that people who are interested in using this investment fintech application can consider the results and findings of this research.
LPMP Imperium
2023-09-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/901
10.36407/akurasi.v5i3.901
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 193-208
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/901/505
Copyright (c) 2023 HM. Anwar, Deni Wardani
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/909
2023-09-01T17:42:46Z
AKURASI:ART
Pengaruh struktur modal, ukuran perusahaan, dan perencanaan pajak terhadap profitabilitas
Lestari, Ida Ayu
Agustiningsih, Wulandari
Profitability is essential for the company for its survival. This study aimed to determine the effect of capital structure, company size, and tax planning on the profitability of health sector companies listed on the Indonesia Stock Exchange in 2018-2021. The implementation of this research uses a causality associative research design with secondary data types. The sampling technique used purposive sampling and obtained as many as 15 companies that met the criteria from a total population of 23 companies with a research period of 4 years so that 60 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results showed that capital structure (Debt to Equity Ratio) did not affect profitability (Return On Assets), while company size (Size) and tax planning (Tax Retention Rate) had a positive effect on profitability (Return On Assets).
Public interest statement
Future researchers are expected to consider or add other variables affecting profitability, such as sales growth, leverage, dividend policy, inflation rates, and interest rates on different research objects. Factors from company size and tax planning can be used as the primary reference for companies to increase their profitability.
LPMP Imperium
2023-05-23
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/909
10.36407/akurasi.v5i2.909
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 2 (2023); 113-128
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/909/465
Copyright (c) 2023 Ida Ayu Lestari, Wulandari Agustiningsih
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/913
2024-01-10T04:41:55Z
AKURASI:ART
Persepsi mahasiswa akuntansi terhadap minat profesi akuntan pendidik: teori motivasi dan harapan berbasis akuntansi syariah
Hosnan, Ali
Leniwati, Driana
Wahyuni, Endang Dwi
Mudrifah, Mudrifah
Accountant educators have a significant role in developing human resources now and in the future because accountant educators are the starting point in creating professional accountants who behave ethically. The purpose of this study is to analyze how accounting students perceive the interest of the accounting profession as educators based on Herzberg's Hygiene-Motivation Theory and Vroom's Expectancy Theory. Data were obtained from interviews with research subjects, accounting lecturers, and students at the University of Muhammadiyah Malang, Class of 2018 and 2019. Based on Herzberg's Motivation Theory, factors that influenced students' disinterest in the accounting educator field were job interest, company policy, working conditions, and salary levels in expectancy theory. Students are more likely to expect to become accountants in companies and governments when they graduate from accounting majors.
LPMP Imperium
2023-10-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/913
10.36407/akurasi.v5i3.913
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 209-230
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/913/513
Copyright (c) 2023 Ali Hosnan, Driana Leniwati, Endang Dwi Wahyuni, Mudrifah Mudrifah
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/929
2023-09-01T17:42:46Z
AKURASI:ART
Determinan return saham pada perusahaan manufaktur periode 2016-2020 dengan analisis rasio keuangan
Karyatun, Subur
This study aims to analyze the effect of liquidity, profitability, and solvency on stock returns in manufacturing companies for the 2016-2020 period. The data in this study uses secondary data in the form of financial reports that meet the criteria. The technique used in the analysis in this study was panel data linear regression using the EVIEWS 10 program. The test results using panel data regression with the EVIEWS 10 tool yielded only two of the three independent variables that had a significant effect on stock returns. Profitability as measured by return on equity and solvency as measured by the debt to equity ratio predicts stock returns in a positive direction. Meanwhile, liquidity as measured by the current ratio has no effect on stock returns. Investment in the manufacturing sector which is a capital-intensive company requires financing to develop the business so that a high solvency value can reflect a better stock return.
LPMP Imperium
2023-07-17
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/929
10.36407/akurasi.v5i2.929
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 2 (2023); 147-158
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/929/482
Copyright (c) 2023 Subur Karyatun
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/956
2023-09-01T17:42:46Z
AKURASI:ART
Feasibility analysis of rates of PDAM, South Halmahera district, North Maluku based on full cost recovery
Samosir, Maralus
Sitorus, Eduward Tony
Nainggolan, Ringkot P
This study aims to conduct an analysis of the feasibility of PDAM tariffs in South Halmahera Regency based on full cost recovery. In 2018, the average water tariff per m3 was IDR 3,046.41, or 53.67% of the essential cost of water per m3 of IDR 5,676.60. Whereas for 2019, the average water tariff per m3 is IDR 3,112.35, or 52.02% of the crucial cost of water per m3 of IDR 5,982.96. In 2018 and 2019, the selling price of water was still below the basic price of water, so the applicable average tariff did not fully cover costs (full cost recovery). This happened because it used the 2006 water tariff. PDAM Halmahera Selatan Regency has never proposed a new tariff policy. It has yet to evaluate its tariff policy every year because it focuses on its social role in serving the community's water supply and expanding service coverage. PDAM has also never received operational assistance subsidies from the South Halmahera Regency Government.
Public interest statements
This study proposes tariff changes that can cover total costs (full cost recovery) for the Regent of South Halmahera Regency. If the tariff proposal is not approved, the PDAM should seek operational assistance subsidies to cover the full costs from the South Halmahera Regency Government. If the two efforts are unsuccessful, the PDAM must carry out cost efficiencies to reduce the high operating expenses.
LPMP Imperium
2023-08-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/956
10.36407/akurasi.v5i2.956
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 2 (2023); 183-192
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/956/504
Copyright (c) 2023 Maralus Samosir, Eduward Tony Sitorus, Ringkot P Nainggolan
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/992
2023-09-01T17:42:46Z
AKURASI:ART
Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business
Josephine, Kezia
Santo, Vianty Adella
Chantika, Cecilia Aura
The purpose of this study is to conduct an influence test and provide empirical evidence of the influence of independent variables, namely Intellectual Capital on dependent influences, namely Financial Performance which is assessed using ROA (Y1) and ROE (Y2) on non-family business companies. This study then applies multiple regression analysis which includes classical assumption tests, hypothesis tests and descriptive statistical tests. Data testing is assisted by using the SPSS program. The total number of companies consistently recorded in Kompas100 during 2018 – 2021 is 141 companies, but the number of samples that comply with purposive sampling provisions is 45 companies. Thus, the observation data used amounted to 158 research data. The results prove that IC has a positive influence on ROE and ROA. While firm's size has a significant negative effect on ROE and ROA.
Public interest statements
This research can be used as input in the assessment carried out by company management and the general public to measure the company's financial performance. The factors in this assessment can be seen through the development of intellectual capital by companies that do not only focus on tangible assets, but also manage their intangible assets.
LPMP Imperium
2023-08-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/992
10.36407/akurasi.v5i2.992
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 2 (2023); 171-182
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/992/493
Copyright (c) 2023 Kezia Josephine, Vianty Adella Santo, Cecilia Aura Chantika
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/1013
2023-09-01T17:42:46Z
AKURASI:ART
Fraud teori, dan keterkaitan dengan bidang akuntansi, manajemen, ethical culture, audit dan tehnologi: Suatu studi literatur
Ambarwati, Sri
Susilawati, Susilawati
Damayanti, Ameilia
Prakoso, Roy
This article delves into various theories about fraud and their development, explaining why the theory of fraud is both broad and constantly evolving. The method used in this research was a literature study, referencing the period since the beginning of the development of the Fraud theory. Each theory is criticized for giving way to new variables, making the most appropriate contribution to scientific development, and explaining fraud prevention practices in companies. Research on fraud has been widely carried out both abroad and in Indonesia. The findings from this literature study reveal that fraud is inseparable from ethics. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments.
Public interest statement
Fraud is not solely related to management accounting but also involves behavioral accounting and psychological aspects, which should be integrated because fraud involves organizational and human behavior.
LPMP Imperium
2023-08-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1013
10.36407/akurasi.v5i2.1013
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 2 (2023); 159-170
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1013/492
Copyright (c) 2023 Sri Ambar Wati, Susilawati Susilawati, Ameilia Damayanti, Roy Prakoso
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/1027
2024-01-10T04:41:55Z
AKURASI:ART
Pengaruh laba bersih, ukuran perusahaan, struktur modal, dan likuiditas terhadap harga saham
Melinda, Hesti Sisma
Dewi, Siska
This study aims to determine the effect of net profit, company size, capital structure, and liquidity on stock prices (a case study on a manufacturing company in the food and beverage sub-sector in 2018-2022). The research population is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for 2018-2022. The sampling technique used was the purposive sampling technique. The data type used is secondary data obtained from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple linear regression using SPSS version 25. The partial results show that stock prices have a positive and significant effect on stock prices, company size has no effect on stock prices, capital structure has a negative and significant effect on stock prices, and liquidity has no effect on stock prices.
Public statement interest
This research can be used as input in assessments carried out by company management and the wider community to measure share prices to attract investors to invest their capital in the company to make a profit.
LPMP Imperium
2023-11-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1027
10.36407/akurasi.v5i3.1027
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 261-274
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1027/525
Copyright (c) 2023 Hesti Sisma Melinda, Siska Dewi
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oai:ojs2.ejournal.imperiuminstitute.org:article/1042
2024-01-10T04:41:55Z
AKURASI:ART
Pengaruh rasio keuangan alam mendeteksi kecurangan laporan keuangan: Perusahaan consumer non-cylicals di Bursa Efek Indonesia tahun 2018-2021
Putri, Narifa Alya
Nuryatno, Muhammad
The study aims to analyze Leverage (debt to equity & debt to asset), Profitability (gross profit margin), Asset Composition, Liquidity (Current Ratio), and Capital Turnover affect Financial Statement Fraud. The population used by non-cylical consumer companies listed from the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique of this study is by purposive sampling. This study used multiple regression and IBM SPSS. Secondary data includes annual financial statements. The results of the writing concluded that debt to equity, debt to asset, gross profit margin, Asset Composition did not have a significant effect on financial statement fraud. Current Ratio and Capital Turnover have a significant negative effect on financial statement fraud.
LPMP Imperium
2023-12-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1042
10.36407/akurasi.v5i3.1042
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 299-314
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1042/544
Copyright (c) 2023 Narifa Alya Putri, Muhammad Nuryatno
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/1070
2024-01-10T04:41:55Z
AKURASI:ART
Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari
Abrori, Mochamad Ali
Utaminingtyas, Tri Hesti
Zakaria, Adam
The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.
LPMP Imperium
2023-12-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1070
10.36407/akurasi.v5i3.1070
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 315-328
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1070/545
Copyright (c) 2023 Mochamad Ali Abrori, Tri Hesti Utaminingtyas, Adam Zakaria
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/1093
2024-01-10T04:41:55Z
AKURASI:ART
Financial literacy, gender, and economic behavior: The perspective of undergraduate accounting students
Setiana, Sinta
Debbianita, Debiannita
Eunike, Eiren
This study aims to check and analyze the impact of financial literacy and gender on economic behavior. The population comprises 247 active undergraduate accounting students of Maranatha Christian University in batches 2019, 2020, and 2021. Moreover, the Slovin formula with a 1% error margin calculates the total samples 241, taken by stratified random sampling. Unfortunately, only 229 students responded to the survey between September and October 2022. Therefore, the structural equation based on covariance analyzes the related responses through checking hypotheses. After testing and discussing them, this study infers that financial literacy does not affect economic behavior. However, males are better at financial behavior than females.
Public interest statementsBased on the result of this study, the undergraduate accounting department suggests that the students follow a registered financial planning class before graduation to get the recognized competency documented in the diploma supplement. Coincidentally, the class to get this certification is organized by appointed lecturers in the undergraduate management department at Maranatha Christian University. Therefore, this class can give them a deeper understanding of personal financial management.
LPMP Imperium
2023-11-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1093
10.36407/akurasi.v5i3.1093
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 231-242
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1093/521
Copyright (c) 2023 Sinta Setiana, Debiannita Debbianita, Eiren Eunike
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/1097
2024-01-10T04:41:55Z
AKURASI:ART
Faktor-faktor yang memengaruhi agresivitas pajak pada industri manufaktur tahun 2017-2021
Gulam, Rizal
Pangestuti, Dinik Fitri Rahajeng
This study aims to determine the influence of gender of directors, independent commissioners, audit committee, profitability and leverage on tax aggressiveness. This study is quantitative research using multiple linear regression techniques using a purposive sampling method based on predetermined criteria. The object of this research is manufacturing companies in the consumer goods industrial sector 2017-2021. This research uses panel data with a total of 170 observations from a sample of 34 companies. The results of the study show that women are more careful in making decisions but the results obtained are that gender cannot affect tax aggressiveness. Independent commissioners, in law are organs that must exist, but cannot influence tax aggressiveness because companies only want to comply with regulations. Leverage cannot reduce tax aggressiveness because high leverage will create high risks. But the audit committee and profitability can reduce the aggressiveness of the company because the audit committee can assist the commissioner in supervising, and profitability can reflect the company's financial well-being. Audit committee and profitability have a positive effect on tax aggressiveness. Gender of directors, independent commissioners and leverage have no effect on tax aggressiveness.
LPMP Imperium
2023-11-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1097
10.36407/akurasi.v5i3.1097
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 243-260
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1097/524
Copyright (c) 2023 Rizal Gulam, Dinik Fitri Rahajeng Pangestuti
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/1116
2024-01-10T04:41:55Z
AKURASI:ART
Pengaruh karakteristik perusahaan terhadap tax avoidance
Saraswati, Fitri Dyah
Utami, Endang Sri
This study examines the impact of firm characteristics on the practice of tax avoidance. The primary objective of this study is to examine the impact of profitability, leverage, liquidity, and business size on the level of tax avoidance among coal mining firms that are publicly listed on the Indonesia Stock Exchange during the time frame of 2019 to 2022. The study employed a quantitative approach and utilized a research design focused on establishing causal relationships. The information utilized for this research is categorized as secondary data. To determine the sample size utilizing the purposive sampling method, 44 data points were collected in total. The study utilized a documentation-driven approach to gather data. Descriptive analysis of classical assumptions and multiple linear regression analysis were utilized to analyze the research data. The results of this research suggest that there is no statistically significant relationship between profitability and tax avoidance. Nonetheless, it has been determined that both leverage and liquidity exert a substantial impact on tax avoidance. Conversely, it seems that the size of firm as an entity does not exert a substantial influence on tax avoidance. Tax avoidance is manifestly influenced by the concurrent presence of profitability, leverage, liquidity, and corporate scale.
LPMP Imperium
2023-12-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1116
10.36407/akurasi.v5i3.1116
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 275-286
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1116/534
Copyright (c) 2023 Fitri Dyah Saraswati, Endang Sri Utami
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/1126
2024-01-10T04:41:55Z
AKURASI:ART
Pengaruh mekanisme corporate governance terhadap integritas laporan keuangan
Handayani, Tri
Budiantara, Martinus
The purpose of this research is to examine the influence of institutional ownership, managerial ownership, independent commissioners, and the audit committee on the integrity of financial reports. The research population consists of insurance sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sampling method used is purposive sampling, with a total of 13 companies selected as samples. Data analysis techniques include classic assumption tests, such as normality tests, multicollinearity tests, autocorrelation tests, and heteroskedasticity tests. Hypothesis testing is conducted using multiple regression analysis. The results of this study indicate that institutional ownership, the audit committee, and independent commissioners have an impact on the integrity of financial reports, while managerial ownership does not have an impact on the integrity of financial reports
Public interest statements
This research is expected to serve as a valuable reference for enhancing understanding and knowledge in the field of accounting, as well as providing crucial information for investors and financial analysts in evaluating investment decisions related to companies.
LPMP Imperium
2023-12-07
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1126
10.36407/akurasi.v5i3.1126
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 5 No 3 (2023); 287-298
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1126/535
Copyright (c) 2023 Tri Handayani, Martinus Budiantara
http://creativecommons.org/licenses/by/4.0
oai:ojs2.ejournal.imperiuminstitute.org:article/1139
2024-01-20T19:50:27Z
AKURASI:ART
The effect of profitability, company size, liquidity, bond age and collateral on bond ratings in banking companies listed on the Indonesia Stock Exchange
Fadli, M.Fajar Zahrul
Ilhami, Susanti Dwi
The only form of funding that a company used to obtain funds was by issuing bonds. This research aims to determine the significance of the effect of profitability, company size, liquidity, bond age, and collateral on bond ratings in banking sector companies listed on the IDX. The data in this research is secondary data obtained from www.idx.co.id and the PT Pefindo website. The total sample was 14 banking sector company bonds for the 2018–2022 period, using a purposive sampling method. The data analysis technique used is a logistic regression analysis test with the IBM SPSS Statistics 26 program. The results of the analysis show that profitability has a significant positive effect on bond ratings. Company size has an insignificant negative effect on bond ratings. Liquidity has a significant positive effect on bond ratings. Bond age has an insignificant positive effect on bond ratings. Collateral has a significant negative effect on bond ratings.
LPMP Imperium
2024-01-12
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1139
10.36407/akurasi.v6i1.1139
AKURASI: Jurnal Riset Akuntansi dan Keuangan; Vol 6 No 1 (2024); 1-14
2685-2888
eng
https://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1139/555
Copyright (c) 2024 M. Fajar Zahrul Fadli, Susanti Dwi Ilhami
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