Jurnal Akuntansi
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
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"Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023"
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<![CDATA[Pengalaman Auditor Sebagai Pemoderasi Pengaruh Time Budget Pressure Pada Kualitas Audit ]]>
<![CDATA[Budiadnyani, Ni Putu]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ja.v11i2.3820
<![CDATA[This study examines the effect of time budget pressure on audit quality. In addition, this study also examines the ability of the auditor's experience as a moderating variable. The number of samples analyzed was 65 auditors who worked at a registered public accounting firm in Denpasar. Determination of the sample in this study using purposive sampling with the criteria of an auditor who has at least one year's experience. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that time budget pressure has no effect on audit quality. Auditor experience is able to weaken the effect of time budget pressure on audit quality.]]>
<![CDATA[GROWTH OPPORTUNITIES SEBAGAI VARIABEL MODERASI: LEVERAGE DAN TAX AVOIDANCE TERHADAP FIRM VALUE ]]>
<![CDATA[Mandasari, Luvita Ajeng]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.3969
<![CDATA[This study aims to examine the effect of leverage and tax avoidance on firm value with growth opportunities as a moderating variable. The samples used in this study amounted to 10 mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This study uses purposive sampling method, the data is processed using the SPSS version 25 application with multiple linear regression and absolute difference value test. The results of this study are leverage has no positive effect on firm value. Tax avoidance has a significant negative effect on firm value. Growth opportunities cannot moderate the relationship between leverage and firm value. Growth opportunities cannot moderate the relationship between tax avoidance and firm value]]>
<![CDATA[Pendeteksian Fraud oleh Auditor: Peran Pengalaman Audit, Kualitas Audit, dan Tekanan Waktu ]]>
<![CDATA[Rifani, Riza Amalia]]>;
<![CDATA[Hasan, Hamida]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.3980
<![CDATA[This research aims to examine the influence of Audit Experience, Audit Quality, and Time Pressure on Auditor's Ability to Detect Fraud in Public Accounting Firms in East Jakarta. The research employs a quantitative approach, analyzed using panel data with the SPSS software. The study's population consists of Public Accounting Firms in the Makassar region, with a sample of 32 active auditors working in these firms. Data collection was done using primary data by distributing questionnaires directly to Public Accounting Firms in the Makassar region. The research findings indicate that (1) Audit Experience has an impact on Fraud Detection Ability, (2) Audit Quality influences Fraud Detection Ability, and (3) Time Pressure affects Fraud Detection Ability in Public Accounting Firms in the Makassar region. These results confirm that audit experience, audit quality, and time pressure play a significant role in detecting fraud during an audit.]]>
<![CDATA[APAKAH VACA, VAHU, STVA MEMPENGARUHI PROFITABILITAS? STUDI PADA BANK BCA SYARIAH 2017-2022 ]]>
<![CDATA[Dewi, Anggita Rosiana]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.3996
<![CDATA[The purpose of this study is to investigate how BCA Syariah Bank's profitability is impacted by VACA, VAHU, and STVA. The study employed a quarterly financial report covering the period from 2017 to 2022 as its sample. Using a purposive sampling approach and a 6year observation period, 24 samples of observation data are acquired from the population, which is BCA Syariah Bank. The Financial Services Authority website published financial statements, which provided the data needed for this investigation. Multiple linear regression analysis is used in the data analysis process. by utilizing SPSS version 21 as a research instrument. The study's findings show that VACA significantly and favorably affects BCA Syariah Bank's profitability. VAHU significantly and negatively affects BCA Syariah Bank's profits. Furthermore, STVA has no impact on BCA Syariah Bank's profits.]]>
<![CDATA[Biaya dan Manfaat pada Penerapan Ekonomi Sirkular dalam Pengelolaan Sampah ]]>
<![CDATA[Hilmiawan, Gigih Aulia]]>;
<![CDATA[pratiwi, Nurna Pratiwi]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.4029
<![CDATA[This study aims to identify the costs and benefits of waste management in implementing a circular economy in Panggungharjo Village Government. This research applies research methods with a qualitative approach. Qualitative research to understand human or social phenomena. This is done by creating detailed and complex images that can be expressed through words. In this research plan, the data collection methods to be used are observation, interviews and documentation. In this study, using a phenomenological study development approach, with the application of a coding data analysis model developed by Strauss and Corbin. The coding process is divided into three categories, namely open coding, pivoted coding, and selective coding. The results of research on the costs and benefits of waste management, researchers succeeded in describing the reality that occurs in waste management in village governments. In determining the meaning of the results of the study, three core categories were obtained, namely decoupling in determining the existence of village policies, costs and benefits in implementing a circular economy in waste management and improving public services.]]>
<![CDATA[PERENCANAAN LABA DENGAN ANALISIS COST VOLUME PROFIT PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Ridwan, Rizky]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.4042
<![CDATA[The aim of this study is to determine how the quality of financial statements and corporate governance affect investment inefficiency. Indonesian state-owned enterprises are the object of this study. Quantitative method is used in this study, with secondary data sourced from state-owned enterprises in the period 2018-2022. This research uses quantitative methodology, with investment inefficiency as the dependent variable and audit committee, board of commissioners, and quality of financial statements as independent factors. Data analysis conducted by researchers using binary logistic regression, where the dependent variable is a dummy categorized as 0 and 1, using the help of SPSS software version 25. Based on the partial test results, this study concluded that the significance value (0.690) is more than the probability of 0.05, indicating that there is no significant relationship between investment inefficiency and the quality of financial statements. Considering that the probability of 0.05 is more than the significance value of 0.010, it can be concluded that the audit committee has a considerable influence on investment inefficiency. In addition, the board of commissioners has a significant effect on investment inefficiency ( at 0.027).]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Ayem, Sri]]>;
<![CDATA[Saefudin, Ahmad]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.4046
<![CDATA[This study aims to examine the effect of DER, TATO, company sales growth on financial performance (ROA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample in this study amounted to 73 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. This study used purposive sampling technique, which then used the SPSS version 24 application to process data. The result of this research is that DER has a negative effect on the company’s financial performance, TATO has a positive effect on the company’s financial performance, and sales growth has a positive effect on the company’s financial performance.]]>
<![CDATA[Predictors of Village Government Financial Decision Making in Bantul Regency ]]>
<![CDATA[M.Acc, Zulfatun Ruscitasari S.E.]]>;
<![CDATA[Subroto, Melvin Rahma Sayuga]]>;
<![CDATA[Herlinawati, Erica]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.4060
<![CDATA[The SDGs program of the village becomes sustainable development to be achieved by looking at the predictors of decision-making in the village. This research aims to look at the phenomenon that exists in managing village funds in making a report so that it affects decision-making. The methodology uses SEM-PLS using PLS Smart Software 4.0 to simultaneously evaluate mediation effects. The questionnaires were distributed and processed to obtain data from 97 respondents in Bantul, Yogyakarta. Testing more accurately the factors that influence decision-making with creative accounting practices, the authors add several factors such as ethical values, future orientation, government governance, effectiveness and quality of financial reporting are mutually influential.]]>
<![CDATA[DOES CORPORATE GOVERNANCE MODERATE THE EFFECT OF RELATED PARTY TRANSACTIONS ON REAL EARNINGS MANAGEMENT? ]]>
<![CDATA[Hapsoro, Dody]]>;
<![CDATA[Hendrik, Dhenayu Tresnadya]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.4148
<![CDATA[This study aims to examine the ability of corporate governance in moderating the effect of related party transactions on real earnings management. The institutional ownership and financial expertise of the audit committee are used as a proxy for measuring corporate governance. This study uses a purposive sampling technique in manufacturing companies listed on the Indonesia Stock Exchange. The study period began from 2018 to 2022. The results showed that related party transactions had a positive and significant effect on real earnings management. Furthermore, institutional ownership is able to moderate the effect of related party transactions on real earnings management and the financial expertise of the audit committee is not able to moderate the effect of related party transactions on real earnings management.]]>
<![CDATA[PENGARUH TAX PLANNING, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Ayem, Sri]]>;
<![CDATA[Anggara, B. Krisnandi Surya]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ja.v11i2.4155
<![CDATA[This research was conducted to see whether tax planning has a positive effect on earnings management, to determine whether leverage has a negative effect on earnings management, to determine whether managerial ownership strengthens or weakens the influence between tax planning and earnings management and also to determine whether managerial ownership strengthens or weaken the influence between leverage and yield management. In this study, the collection, processing, analysis, and presentation of data are carried out systematically and objectively to solve a problem or test a hypothesis to develop general principles. Based on the results it was concluded that tax planning has a positive effect on earnings management, leverage has a positive effect on earnings management, the higher the company's leverage level, the higher the company's potential to manage earnings. management ownership variables weaken the impact of tax planning on income management. Tax planning is one way that is used by taxpayers in managing their business or income taxation. Leverage does not affect earnings management, because companies that have a high level of leverage due to total debt to total assets face the risk of not being able to meet debt repayments]]>
