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All Journal Akuntansi Krida Wacana Devotion: Journal of Research and Community Service Jurnal Akuntansi
Djeni Indrajati Widjaja
Universitas Tarumanagara
Economics, Econometrics & Finance Education

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PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN STANDAR AKUNTANSI KEUANGAN Djeni Indrajati Widjaja; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study uses primary data with respondents who represent undergraduate accounting students. The distribution of questionnaires was done either manually or through google form at Tarumanagara University, Universitas Pelita Harapan, Universitas Krida Wacana, and STIE Trisakti. The specific target of this study is to evaluate the academic perspective (undergraduate accounting student) on the change of SAK and the readiness of academics (undergraduate accounting students) to understand the new paradigm contained in SAK. This study also examines the correlation between undergraduate accounting students’ perception on Change of SAK, Expectation of Cost of Benefit, General Interpretation, and Accountability of Accountant’s Responsibility to Perception of Undergraduate Accounting Students on the Benefit of SAK Change. The results of this study indicate that there is a positive and significant influence between the perceptions of undergraduate students of accounting for changes in SAK, on the expectations of cost benefits, and on accountability education responsibilities to the benefits of changes in SAK. On the other hand there is also a positive but insignificant influence from the perception of undergraduate accounting students on the general interpretation of SAK against the benefits of SAK change.Keywords: persepsi, perubahan SAK, harapan biaya manfaat, interpretasi umum, tanggungjawab pendidikan akuntansi, dan keuntungan.
PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN STANDAR AKUNTANSI KEUANGAN Djeni Indrajati Widjaja; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i02.1632

Abstract

This study uses primary data with respondents who represent undergraduate accounting students. The distribution of questionnaires was done either manually or through google form at Tarumanagara University, Universitas Pelita Harapan, Universitas Krida Wacana, and STIE Trisakti. The specific target of this study is to evaluate the academic perspective (undergraduate accounting student) on the change of SAK and the readiness of academics (undergraduate accounting students) to understand the new paradigm contained in SAK. This study also examines the correlation between undergraduate accounting students’ perception on Change of SAK, Expectation of Cost of Benefit, General Interpretation, and Accountability of Accountant’s Responsibility to Perception of Undergraduate Accounting Students on the Benefit of SAK Change. The results of this study indicate that there is a positive and significant influence between the perceptions of undergraduate students of accounting for changes in SAK, on the expectations of cost benefits, and on accountability education responsibilities to the benefits of changes in SAK. On the other hand there is also a positive but insignificant influence from the perception of undergraduate accounting students on the general interpretation of SAK against the benefits of SAK change.Keywords: persepsi, perubahan SAK, harapan biaya manfaat, interpretasi umum, tanggungjawab pendidikan akuntansi, dan keuntungan.
Analysis of the Impact of the Implementation of PSAK 115 on the Financial Performance of Real Estate Companies Listed on the Indonesian Stock Exchange Fauziah Amalia Handayani; Djeni Indrajati Widjaja
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25740

Abstract

The study aims to analyze the effects of the Debt-to-Asset Ratio (DAR), Current Ratio (CR), and Sales Growth on the financial performance of real estate companies and to examine the moderating role of the implementation of PSAK 115 in these relationships. This study employs a quantitative approach using secondary data obtained from the financial statements of real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis was conducted using panel data regression with a moderation model to examine the direct effects of financial variables and the interaction effect of PSAK 115 implementation on companies’ financial performance. The results indicate that the Debt-to-Asset Ratio (DAR) has a negative and significant effect on financial performance, suggesting that a higher level of leverage may reduce a company’s ability to generate profits. Conversely, the Current Ratio (CR) has a positive and significant effect on financial performance, indicating that strong liquidity conditions can support operational effectiveness. Furthermore, Sales Growth demonstrates a positive relationship with profitability and contributes to improved company financial performance. The moderation test results reveal that the implementation of PSAK 115 significantly moderates the relationship between financial variables and company performance. These findings highlight that capital structure, liquidity, and sales growth are critical factors influencing the financial performance of real estate companies.
Co-Authors Elizabeth Sugiarto Dermawan ELIZABETH SUGIARTO DERMAWAN Fauziah Amalia Handayani