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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Esti Damayanti
Departemen Akuntansi, Universitas Krisnadwipayana
Economics, Econometrics & Finance

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ANALISIS PENERAPAN SAK ETAP (STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK) DALAM PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PADA PT CIPTA AGUNG LESTARI Nurjannah Citradewi; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i1.421

Abstract

SAK ETAP is an accounting standard set by IAI with the purpose of facilitating medium enterprises in preparing and presenting the financial statements to be more informative and relevant, so it will be interpretated by the external users, such as investors and creditors to providing financing for SME’s. The purpose of this research is to determine the presentation of PT Cipta Agung Lestari financial statements by an entity’s financial accounting standards without public accountability (SAK ETAP). This research used a description comparative method with secondary data sources and the results of this research indicate that the presentation of PT Cipta Agung Lestari financial statements are not yet complied with SAK ETAP, because the company has not applied adjustment journals in accounting cycle and has not presented statement of owner’s equity, cash flow statement and notes to financial statement.
ANALISIS PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN TAHUN 2013-2017 Jasmine Putri Dewi; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.454

Abstract

This study aims to analyze the effect of Capital Structure, Profitability and Company Size on the Value of Manufacturing Companies in the Food and Beverage Industry Sector in Indonesia. This research was conducted on annual data of manufacturing companies in the food and beverage industry in the form of DER, ROA and Ln data for the period 2013 - 2017. The results of this study indicate that partially the capital structure has a positive and significant effect on the value of manufacturing companies listed on the Stock Exchange, profitability has a significant effect on the value of manufacturing companies listed on the IDX, the size of the company has a significant effect on firm value. While simultaneously the capital structure, profitability and size of the company significantly influence the value of the company.
PENGARUH INDEPENDENSI, PENGALAMAN DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DBSD&A Farah Fajriyah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.509

Abstract

This study aims to determine the influence of Independency, Experience and Professionalism Auditor on Audit Quality at public accounting firm Doli, Bambang, Sulistiyanto, Dadang & Ali. Sampling Method This research uses purposive sampling method in criteria: a. Auditors working in the Public Accounting Firm Doli, Bambang, Sulistiyanto, Dadang & Ali within a period of at least 6 months, b. Auditors have expertise in the field of audit and thoroughness in making audit reports, c. Auditor who has carried out auditing work within a period of at least 6 months. d. Auditors who have at least D3 level of education, e. Auditor who has a position equivalent partner, manager and supervisor auditing, f. Auditor working in Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants Directory. Questionnaires are distributed as many as 26 questionnaires with a return rate of 17 respondents from 6 Public Accounting Firm. The data is analyzed by multiple regression method and processed with SPSS version 22 program. Data analysis is equipped with data quality test and classical assumption test.The results of this study indicate that Independence, Experience and Professionalism Auditors significantly influence audit quality. this research also shows that experience variable is the most dominant variable affecting audit quality.
Determinan Underpricing Pada Perusahaan Non Keuangan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Tahun 2017-2022 Nata Arnetha Nababan; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.449

Abstract

This research was conducted on non-financial companies conducting Initial Public Offering (IPOs) on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. The research method employed was a comparative causal quantitative study using secondary data obtained from the Indonesia Stock Exchange. The sample determination method employed a purposive sampling approach, resulting in a total of 134 companies experiencing underpricing out of 305 companies that conducted IPOs between 2017 and 2020. Based on the results of the research analysis, it can be seen that financial leverage and earnings per share have a positive effect on underpricing, while company age and ROE do not affect underpricing. By understanding the dynamics of underpricing, it is hoped that investors can better manage risk and become a consideration for potential investors in making investment decisions. By considering the factors that influence underpricing in initial public offering, more profitable investment opportunities can be identified
OPINI AUDIT, AUDITOR SWTICHING, DAN FIRM SIZE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Alfa Syaidina Putra; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.975

Abstract

This study aims to examine the influence of audit opinion, auditor switching, and firm size on audit report lag in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research sample was obtained using purposive sampling, resulting in 184 observation data points. The data used are secondary data obtained from the companies' annual reports. Data analysis was conducted using panel data regression with EViews 12 software. The results indicate that, partially, audit opinion has a significant negative effect on audit report lag. Meanwhile, auditor switching and firm size do not have a significant effect on audit report lag.
Pengungkapan Manajemen Risiko, Modal Intelektual dan Good Corporate Governance pada Nilai Perusahaan Rizki Ramadhani; Esti Damayanti; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1036

Abstract

This study aims to analyze the effect of risk management disclosure, intellectual capital, and good corporate governance on firm value in manufacturing companies within the consumer goods industry subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample was obtained using a purposive sampling method, resulting in a total of 100 observational data points. The data used are secondary data derived from the companies’ annual reports. Data analysis was conducted using panel data regression through the EViews 12 software. The results indicate that risk management disclosure and several components of intellectual capital have a significant effect on firm value. Meanwhile, the implementation of good corporate governance shows varying results in relation to firm value. These findings suggest that information transparency, the management of intangible assets, and corporate governance play important roles in enhancing investor confidence and firm value.
Co-Authors Adelia Salsabilah Alfa Syaidina Putra Apriliani Widyowati Cisa Dena Putri Diana Gustinya Farah Fajriyah Jasmine Putri Dewi Nata Arnetha Nababan Nur Amanah Nurjannah Citradewi Rizki Ramadhani Rizky Halimah Vania Rahma Azura Wilda Marliana