cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota serang,
Banten
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 304 Documents
 27   28   29   30   31 
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.
Pengaruh Sustainability Performance, Environmental Performance, dan Environmental Management Accounting Terhadap Firm Value Sulaiman Akbar; Ratnawati, Vince; Julita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jzwbdy77

Abstract

Penelitian ini bertujuan menganalisis pengaruh sustainability performance, environmental performance, dan environmental management accounting terhadap firm value. Populasi pada penelitian ini meliputi semua perusahaan terdaftar di Bursa Efek Indonesia (BEI) yang mengikuti PROPER KLHK periode 2021-2022. Penyeleksian sampel digunakan dengan purposive sampling, dengan dihasilkan total 48 perusahaan sebagai sampel. Metode yang digunakan adalah analisis regresi linier berganda dengan memanfaatkan software SPSS Versi 26. Hasil penelitian ini membuktikan sustainability peformance dan environmental performance memiliki pengaruh positif terhadap firm value. Sedangkan variabel environmental management accounting tidak memiliki pengaruh terhadap firm value. Hasil penelitian ini berimplikasi semakin tinggi pengungkapan sustainability report oleh perusahaan dapat menjadi sinyal positif bagi para investor untuk menanamkan sahamnya sehingga akan meningkatkan harga saham perusahaan, dengan begitu akan berdampak pada meningkatnya nilai perusahaan. Karena dengan banyaknya pengungkapan sustainability report dapat menjadi sinyal bahwa perusahaan memiliki prospek yang baik bagi para investor. Kemudian Semakin baik sertifikasi PROPER yang didapatkan oleh perusahaan, perusahaan tersebut akan mendapatkan legitimasi dari masyarakat sehingga investor tertarik untuk berinvestasi. Semakin banyak investor yang berinvestasi akan meningkatkan harga saham, dengan begitu akan berdampak pada meningkatnya nilai perusahaan
PERAN DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIOAL TERHADAP PENGUNGKAPAN SUSTAINANBILITY REPORT Lasdi, Lodovicus; Mulia, Teodora Winda; Petta, Catherine Cynthia Monica
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/yk7ked24

Abstract

Sustainability report is a report to disclose the company's performance in terms of social, environmental and community as a form of accountability to internal and external stakeholders to realize corporate sustainability. This study aims to test and analyze the effect of independent board of commissioners, audit committee and institutional ownership on sustainability report disclosure. The population of this study are non-financial and non-banking companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative data. The data collection technique used in this research is purposive sampling. With the research data used, namely documentation in the form of financial reports and sustainability reports on the IDX website and the website of each company. The analysis method used in this research is multiple linear regression analysis. Measuring the disclosure of sustainability reports in this study using GRI-G4 standard indicators in 2015-2016, which includes 91 disclosure items from the Global Reporting Initiative. The results of this study indicate that the audit committee has a positive effect on the disclosure of sustainability reports, while the independent board of commissioners and institutional ownership have no effect on the disclosure of sustainability reports. The conclusion of this study is that the audit committee plays an important role in the disclosure process of sustainability reports. This is because the audit committee's oversight of the disclosure of a sustainability report increases the transparency of management's presentation of a sustainability report in accordance with the principles of good corporate governance.

Page 29 of 31 | Total Record : 304

 27   28   29   30   31 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol. 13 No. 1 (2026) Vol. 12 No. 2 (2025) Vol. 12 No. 1 (2025) Vol. 11 No. 2 (2024) Vol. 11 No. 1 (2024) Vol. 10 No. 2 (2023) Vol. 10 No. 1 (2023) Vol. 9 No. 2 (2022) Vol. 9 No. 1 (2022) Vol. 8 No. 2 (2021) Vol. 8 No. 1 (2021) Vol. 7 No. 2 (2020) Vol 7, No 1 (2020) Vol. 7 No. 1 (2020) Vol 6, No 2 (2019) Vol. 6 No. 2 (2019) Vol 6, No 2 (2019) Vol. 6 No. 1 (2019) Vol 6, No 1 (2019) Vol 5, No 2 (2018): Jurnal Akuntasi Vol. 5 No. 2 (2018): Jurnal Akuntasi Vol 5, No 2 (2018): Jurnal Akuntasi Vol. 5 No. 1 (2018) Vol 5, No 1 (2018) Vol 4, No 2 (2017) Vol. 4 No. 2 (2017) Vol 4, No 2 (2017) Vol. 4 No. 1 (2017) Vol 4, No 1 (2017) Vol 3, No 2 (2016) Vol. 3 No. 2 (2016) Vol 3, No 1 (2016) Vol. 3 No. 1 (2016) Vol 3, No 1 (2016) Vol. 2 No. 1 (2015) Vol 2, No 1 (2015) Vol. 1 No. 2 (2015) Vol 1, No 2 (2015) Vol. 1 No. 1 (2014) Vol 1, No 1 (2014) More Issue