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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2025)" : 9 Documents clear
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT Santoso, Millenia Antonia Samantha; Handoko, Jesica
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8049

Abstract

Untuk menjamin keberlangsungan perusahaan, ketersediaan sumber daya serta mengurangi masalah lingkungan, perusahaan perlu memperhatikan aspek lingkungan dan sosial.  Penelitian ini bertujuan untuk mengetahui pengaruh implementasi green accounting dan material flow cost accounting terhadap sustainable development. Sampel penelitian adalah 223 data tahun penelitian dari perusahaan sektor manufaktur di Bursa Efek Indonesia untuk periode 2019-2022 yang dipilih dengan teknik purposive sampling. Data sekunder diolah dengan analisis regresi linear berganda menggunakan program SPSS. Hasil penelitian menunjukkan bahwa Green Accounting yang diukur dengan variabel dummy dan rasio biaya lingkungan ditemukan berpengaruh positif signifikan terhadap sustainable development, sedangkan material flow cost accounting tidak berpengaruh terhadap sustainable development. Penelitian ini berimplikasi manajemen perusahaan yaitu pada kebutuhan strategi hijau atau strategi terkait lingkungan karena hal ini berdampak pada sustainable development perusahaan.
EMA on Firm Value: A Moderating Role Of Firm Performance Rahmadani, Ika; Rahmazaniati, Linda; Vonna, Sari Maulida; Maulina, Rina; Husen, Tamitha Intassar; Restya, Winda Putri Diah; Harahap, Septiana Dian Hatami
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8082

Abstract

This study aims to examine the effect of EMA on firm value: a moderated role of firm performance. The population in this study are palm oil companies listed on the Indonesia Stock Exchange. The sample selection in this study used a purposive sampling method which was obtained a 10 sample of oil palm companies with 3 years of observation. The data analysis was conducted using Eviews 12, and the findings indicate that Exponential Moving Average (EMA) does not exert any impact on firm value. Additionally, it was observed that firm performance exhibits a noteworthy negative influence on the correlation between EMA and firm value.
Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size Jannah D , Khairunnisa Al-qur'aini Nur; Kholid, Muamar Nur
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8087

Abstract

This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay. This quantitative study uses a population of energy sector companies listed on the IDX in 2019-2022. The data collected is secondary data. The samples in this study used a purposive sampling method, and 52 companies that met the criteria were obtained. This research uses a multiple linear regression method using SPSS software. This research indicates that Public Accounting Firm Size has a significant negative effect on Audit Delay. In contrast, Operational Complexity, Audit Tenure, and Company Size do not affect Audit Delay
PROFESIONALISME, INDEPENDENSI, DAN KUALITAS AUDIT DIMODERASI OLEH TIME BUDGET PRESSURE Iqbal Najmudin Sholeh; Widyastuti, Shinta
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8126

Abstract

This research aims to see whether there is an effect of professionalism and auditor independence on audit quality with time budget pressure as a moderating variable. This study uses a quantitative method with the sample being auditors who are in public accounting firms located in the south Jakarta area. The data collection technique used simple random sampling with a sample size of 110 respondents. The data was processed and tested using the Partial Least Square method with the SmartPLS.3.0 application. The results of this study indicate that auditor professionalism and auditor independence have a significant positive effect on audit. Meanwhile, time budget pressure cannot weakening the relationship between auditor professionalism and auditor independence on audit quality.
FAKTOR YANG TERLIBAT DIDALAM OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTY DI BURSA EFEK INDONESIA Haryadi, Dedi; Apriyanto, Vito
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8821

Abstract

Going concern opinion as an audit opinion explains the auditor's doubts about the company's performance to operate in the future. Providing audit opinion and explaining the company's condition has a major impact on investment decisions so that auditor independence, integrity and objectivity are required according to professional ethics. This study was conducted with the aim of identifying the effect of prior opinion, opinion shopping, cash flow ratio, and company growth on going concern audit opinion acceptance in property sector companies listed on the Indonesia Stock Exchange. The method used is logistic regression analysis supported by using IBM Statictical Product and Service Solution (SPSS) Version 26 software as a calculation tool. The test results concluded that the study found that prior opinion has a positive influence on going concern audit opinion acceptance while opinion shopping, cash flow ratio and company growth are unable to influence going concern audit opinion acceptance. Taking into account these limitations, it is recommended for future research that researchers consider using different independent variables, measuring variables with alternative ratios, and exploring different company sectors. Furthermore, to improve the accuracy of the research results, it is recommended to increase the number of data samples by adding research years.
Stakeholder Pressure And Sustainability Report Quality Pratiwi, Mellisa Indah; Sriani, Dewi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.9053

Abstract

This research aims to investigate the effect of stakeholder pressure on the sustainability reports quality for Indonesian companies listed in the IDX80, with company size as a moderating variable. The study employs a quantitative approach, utilizing secondary data from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in a sample size of 147. The research adopts a multiple linear regression and Moderated Regression Analysis using SPSS 2.5.0 software. The results indicate that environmental, consumer, and media pressures positively affect the sustainability report quality, while employee and shareholder pressures do not affect the quality of sustainability reports. Firm size strengthens the impact of consumer pressure on the sustainability report quality; however, firm size weakens the effect of employee and media pressures on the sustainability report quality. Additionally, firm size does not moderate the effect of environmental pressure and shareholder pressure on the quality of sustainability reports. This study contributes empirical evidence regarding the impact of stakeholder pressures on the sustainability report quality with also investigating the role of company size as moderating variable. Through this research, it is expected that companies in Indonesia will become more aware of the importance of issuing high-quality sustainability reports for the long-term sustainability of their operations
Application of Accounting Information Systems on profitability in Bank Syariah Indonesia Sinaga, Imelda; Suharsana , Yohannes; Tania, Elizabeth Lusi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.9419

Abstract

The purpose of this study is to reveal the significant influence of AIS (Accounting Information System) in the form of total assets, working capital, earning after tax, net operating assets, capitalization and cost efficiency on Islamic banking ROE. The research location used Islamic banking with audited financial statements. The number of samples in this study 45 financial statements. Research methods using multiple linear regression with software EVIEWS with descriptive analysis, classical assumption test and regression test panel data. There is an effect of capitalization Information System and cost effisiency on ROE that Islamic banking can adapt to changes in the environment and show a high level of competitiveness, thereby increasing the dynamic character in which Islamic products and services based on profit sharing have higher income volatility by taking into account the efficiency of resources such as human resources, infrastructure, and technology, regulation, level of competition, and economic conditions. While there is no significant effect of Accounting Information System total assets, working capital, earning after tax, net operating assets on ROE this is because Islamic banks do more credit loss reserves where, if the era of negative interest rates still lasts a long time, they will face serious problems plus the quality of unproductive assets, operating in an unstable business environment during a pandemic, an income structure that is dominated by revenue sharing rather than cost-based income in Islamic banks can create higher volatility in the Income Statement and require more current assets than fixed assets
PENERAPAN ESG DALAM BISNIS: TINJAUAN BIBLIOMETRIK DAN PERSPEKTIF UTILITARIANISME Hutabarat, Devi Natalia; Naimah , Zahroh
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.9558

Abstract

Environmental, social and governance (ESG) aspects have been considered by companies since the emergence of the sustainability development system by the United Nations which is adopted by countries. Companies are trying to implement these three aspects with the aim of mutual welfare of both the company and stakeholders. The intended common interest is one of the goals of the utilitarianism ethical principle. This research aims to analyze the application of ESG based on the utilitarianism principle. This research is a descriptive qualitative and uses bibliometric research methods on scientific articles. The result of this research analysis is that the implementation of ESG will indeed require sacrifices such as company finances but the results will bring welfare to stakeholders, the company's good name and even increase company profits.
PENGARUH PENGUNGKAPAN CSR BERDASARKAN STANDAR GRI TERHADAP HARGA SAHAM Hatuwe, Itang Navira; Hamidah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.9459

Abstract

This study aims to determine the impact of Corporate Social Responsibility (CSR) disclosure using GRI standards on stock prices of coal mining companies in Indonesia from 2019 to 2023. Control variables ROE, ROA, and Current Ratio are added to measure the influence of CSR on stock prices. This research is quantitative, with using SPSS after converting qualitative CSR data into quantitative data. The results of this study show that Economic Category CSR disclosure has a significantly negative impact on stock prices, Environmental Category CSR disclosure has a significantly positive impact on stock prices, and Social Category CSR disclosure has a negative but not significant impact on stock prices. ROE has a significantly negative impact on stock prices, ROA has a significantly positive impact on stock prices, and Current Ratio has a positive but not significant impact on stock prices. All independent variables and the dependent variable simultaneously affect stock prices.

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