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All Journal Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Akuntansi dan Keuangan
Dea Khusnul Khotimah
Universitas Telkom
Economics, Econometrics & Finance

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Pengaruh Konflik Kepentingan, Kualitas Audit, Leverage, dan Profitabilitas terhadap Konservatisme Akuntansi Dwi Urip Wardoyo; Dea Khusnul Khotimah; Khanasya Ismy Lutfiany
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.745 KB) | DOI: 10.54259/akua.v1i1.138

Abstract

Accounting conservatism is a prudential principle by accountants in preparing financial statements. This is need to be implemented by the company for prevention from management's opportunistic behavior. Phenomena recognition of receivables as income by PT Garuda Indonesia, resulting in overstated profits are the case regarding accounting conservatism. Hasty to recognize receivables as revenue will raise the risk of uncollectible accounts and cause losses. Management's opportunistic can be reduced by applying accounting conservatism. The principle of conservatism is historically still relevant and can avoid the risks that may occur. The aims of this research are to examine the effect of conflict interest, audit quality, leverage and profitability to accounting conservatism. The populations in this study are companies in Kompas100 index listed on IDX within period 2018-2020. This is quantitative research with a purposive sampling technique. The analysis technique used in this study is panel data regression analysis through the Eviews 10. Hypothesis of this study is conflict of interest, audit quality, leverage, and profitability simultaneously affect accounting conservatism. Partially, conflict of interest, audit quality, and profitability has a significant positive effect on accounting conservatism, leverage has a significant negative effect on accounting conservatism.
Analisis Implementasi ISAK 35 Terhadap Laporan Keuangan Masjid Syamsul Ulum Periode 2021 Dwi Urip Wardoyo; Novita Aulia Regine Perdana; Dea Khusnul Khotimah
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 2 No 3 (2022): September 2022 : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupea.v2i3.387

Abstract

Masjid merupakan salah satu organisasi non laba bidang keagamaan, sehingga perlu dilakukan penyusunan laporan keuangan sebagai bentuk pertanggungjawaban akuntabilitas dan transparansi kepada pemberi dana, anggota organisasi, kreditur, dan pihak lain yang menyediakan sumber daya. Penyusunan laporan keuangan entitas non laba dapat berpedoman kepada Interpretasi Standar Akuntansi Keuangan (ISAK) No.35. Dalam penelitian ini, peneliti ingin melihat kesesuaian laporan keuangan menurut ISAK No.35 serta bagaimana susunan laporan keuangan dan proses pencatatannya pada entitas masjid. Penelitian ini menggunakan metode penelitian kualitatif. Objek penelitian ini adalah Masjid Syamsul Ulum (MSU) Telkom University Bandung. Proses pengumpulan data dilakukan melalui kegiatan wawancara, observasi dan studi pustaka. Hasil penelitian ini, laporan keuangan yang disusun oleh pengurus Masjid Syamsul Ulum tidak sesuai dengan ISAK 35. Proses pencatatan akuntansinya pun masih dilakukan secara manual. Hasil rekonstruksi tersebut dapat menjadi bahan masukan dan pertimbangan bagi pihak organisasi dalam menerapkan standarisasi pencatatan keuangan ISAK 35.
Co-Authors Dwi Urip Wardoyo Khanasya Ismy Lutfiany Novita Aulia Regine Perdana