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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 197 Documents
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a Analysis of The Factors Affecting Audit Judgment (study in the Jambi Provincial BPK Representative Auditor) Roma Dhona Elvira
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.26 KB) | DOI: 10.26460/ja.v7i2.970

Abstract

ABSTRACT: This study aims to provide evidence of whether it influences: 1)the pressure of obedience to the Audit Judgment on the BPK RI Representative of the Province of Jambi, 2)the complexity of the task of the Audit Judgment on the BPK RI Representative of Jambi Province, 3)the audit experience of the Audit Judgment on the auditor RI BPK Representative of Jambi Province, 4)audit expertise on Audit Judgment on BPK RI Representatives of Jambi Province Representatives, and 5)time budget pressure on Audit Judgment on RI BPK auditors Representative of Jambi Province. This research is in the form of quantitative research. The sample used was 40 respondents. The method of data collection was done by questionnaire. The data analysis technique used is multiple linear regression analysis techniques. The results obtained are obedience pressure, task complexity, time budget pressure does not affect the audit judgment BPK RI auditor Representative of Jambi Province. While the audit experience and audit expertise have an influence on audit judgment on the BPK RI auditor Representative of Jambi Province. Keywords: Audit Judgment, Compliance Pressure, Task Complexity, Audit Experience, Audit Skills, Time Budget Pressure
ANALISIS PERPUTARAN PERSEDIAANDAN PERPUTARAN PIUTANGTERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Sektor Makanan DanMinuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) Riris Lestiowati
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.229 KB)

Abstract

The company had main purpose to maximize profit and having ongoing efforts to a long period of time ) ( going concern .Working capital play significant roles because affect profitability for the company .Working capital component consisting of cash , securities , credit , and supplies .Liquidity is reflected in the ratio of smoothly also has an important role for the company and may affect profitability .The research was done to look at the level of the two , two credit profitability of companies in the food and drink that are listed at the indonesian stock exchange 2014-2016 years .This research is quantitative research .The data used in this research was secondary data such as financial statements . Key Word: account receivable turnover, inventory turnover and profitability
KONFLIK PERAN PERANGKAT DESA TERHADAP PENGELOLAAN KEUANGAN DESA: MENGUAK KESADARAN PARA AKTOR Muhammad Asim Asy'ari
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.281 KB)

Abstract

Pengelolaan keuangan desa tidak lepas dari peranan Kepala Desa dan dibantu oleh perangkat desa. Masing-masing aktor punya peran masing-masing yang tidak lepas terjadinya konflik. Penelitian ini bertujuan untuk mengungkap konflik peran perangkat desa terhadap pengelolaan keuangan desa. Penelitian ini menggunakan pendekatan kualitatif, dengan metode fenomenologi. Metode pengumpulan data yang digunakan adalah wawancara tidak terstruktur, observasi, dan studi dokumentasi. Kesimpulan penelitian ini adalah adanya konflik peran yang dirasakan perangkat desa sehingga berpengaruh pada peran perangkat desa yang tidak sesuai dalam pengelolaan keuangan desa, diantaranya ; (1) perencanaan di desa "Hitam Putih" belum optimal; (2) perencanaan "Apa Kata" Kepala Desa; (3) Ambiguitas peran yang dirasakan oleh Sekretaris desa; (4) Operator Desa "menjadi" Bendahara Desa, penyusunan APBDesa dikerjakan Operator; (5) Kepala Desa berperan sebagai Bendahara Desa; (6) penatausahaan "tidak perlu" Bendahara Desa, penyusunan penatausahaan dikerjakan Operator Desa; (7) Kepala desa menutupi kesalahan Sekretaris Desa dengan menggantikan perannya; (8) peran Operator Desa "Hanya Tukang Input", tanpa tau nominal hanya menyamakan pelaporan dengan anggaran awal; (9) Laporan pertanggungjawaban dikerjakan Operator Desa; (10) BPD tidak difungsikan, hanya tukang tanda tangan; (11) Kepala Desa, merasa "tidak perlu" adanya pelaporan pada BPD
PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN BENEISH M-SCORE RATIO PADA PERUSAHAAN BARANG KONSUMSI Queenny Lie; Joselin Lai; Serena Arief; Henny Ny; Namira Ufrida Rahmi
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1016

Abstract

Fraud of financial statements is intentional misstatement or disclosure with the intention of deceiving the users of the report with the aim of benefiting a party. Detection of financial statement fraud does not always get a bright spot due to various underlying factors and many methods to conduct financial statement fraud. One way to measure fraudulent financial statements is the Beneish M-Score Ratio. Beneish M-Score can be calculated using eight ratios, namely from DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI. The purpose of this study was to examine and analyze the influence of DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI on fraudulent financial statements in consumer goods companies listed on the Indonesia Stock Exchange for the 2014-2017 period. The theories used in this study are theories relating to DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI. The type of research used is descriptive statistics with a quantitative approach. The method of data collection is a documentation study method with a logistic regression analysis method. The population used is the financial statements of consumer goods companies listed on the Indonesia stock exchange in 2014-2017. The sampling technique uses purposive sampling method. The results showed that simultaneously DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI had an effect on detecting fraud. Partially GMI, DEPI has no effect on fraud detection. DSRI, AQI, SGI, SGAI, TATA, LVGI affect the detection of fraud.
PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN Bambang Leo Handoko; Mahdi Kusuma
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.989

Abstract

This study aims to examine the effect of financial distress, debt default, and audit tenure on the acceptance of going concern audit opinion in the period 2015-2017. This study uses secondary data from manufacturing companies financial report which listed in Indonesian Stock Exchange, using purposive sampling method obtained 28 companies that are feasible so that the sample from the study amounted to 84 samples. Statistical tests were performed using SPSS ver 23.0 using logistic regression analysis. The results of this study show that financial distress variables have a significant negative effect while debt default and audit tenure have a positive effect on the acceptance of going-concern audit opinion.
PENGUNGKAPAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA Sri Suranta; Sulardi Sulardi; Santoso Tri Hananto; Halim Dedy Perdana
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1263

Abstract

The purpose of the study was to examine the disclosure of accountability of local governments in Indonesia. The problem of this research is whether there are differences in disclosure of accountability between Regional Governments in Java and outside Java Islands. The population of this study is all local governments, both regencies and cities in Indonesia, while the sample is all regencies/cities in Indonesia other than provincial governments. The data of this study are the 2017 Regional Government Financial Statements. Data analysis is to determine the normality of the data using the Kolmogorov-Smirnov test. Hypothesis testing uses the Mann-Whitney test, because the data are not normally distributed. The results of this study are that there are differences in disclosure of accountability between Regional Governments in Java and Outside of Java. Another finding is that the level of disclosure on the island of Java is higher than on the Outside Island of Java.
KINERJA KEUANGAN PASCA SEASONED EQUITY OFFERINGS Djaja Perdana
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1003

Abstract

Penelitian ini bertujuan menguji perbedaan kinerja keuangan perusahaan sebelum dan sesudah aksi Seasoned Equity Offerings (SEO). Kinerja keuangan dalam penelitian ini diproksikan dengan rasio WCR, DER, ROA, ROE, Asset Turnover (ATO) dan Growth yang merepresentasikan nilai likuiditas, pembiayaan, aktivitas, kinerja dan pertumbuhan perusahaan. Penelitian ini melibatkan 67 sampel perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan Seasoned Equity Offerings selama periode 2008-2013 dan dipilih melalui metode purposive random sampling serta menggunakan data Laporan Keuangan periode 2005-2016. Pengujian hipotesis menggunakan Wilcoxon Signed Rank Test. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada rasio ROA dan ROE antara sebelum dengan sesudah Seasoned Equity Offerings, tetapi terdapat perbedaan yang signifikan pada rasio WCR, DER, Asset Turnover dan Growth. Rasio WCR sesudah Seasoned Equity Offerings meningkat, sedangkan rasio DER sesudah Seasoned Equity Offerings menurun, kondisi kedua rasio tersebut mengindikasikan kinerja yang lebih baik. Sedangkan indikasi kinerja yang buruk terlihat pada penurunan rasio Asset Turnover dan rasio Growth.
The FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR PERTANIAN (Studi Empiris Perusahaan yang Terdaftar di Bursa Efek Indonesia) Fitri Deasy
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1049

Abstract

The purpose of this research is to analyze the factors that influence the capital structure of companies in the agricultural sector listed in Indonesian Stock Exchange. Factors used in this study include : capital structure, asset structure, profitability, free cash flow, liquidity. The population of agricultural sector is 21 companie. Due to data availability only 10 companies are selected as a sample. Using multiple regression method, descriptive analysis and interpreted. The result shows that simultaneously asset structure, profitability, free cash flow, and liquidity have significant effect on the capital structure. Partially, free cash flow and liquidity have significant effect on capital structure, while profitability does not.
F FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Agustin Nur Aini
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1348

Abstract

Capital structure is one of the complex financial decisions because it is related to other financial decision variables. The purpose of this study is to analyze the factors that influence the capital structure with profitability as a moderating variable. The population in this study is the registered food and beverage sub-sector companies. on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study used a purposive sampling method and obtained a sample of 12 companies. The data analysis method uses the classical assumption test and multiple linear regression analysis using SPSS 20, with the results of data analysis showing company growth and business risk has no effect on capital structure, while liquidity has a negative and significant effect on capital structure, asset structure has a positive and significant effect on structure capital while profitability has a negative effect on capital structure. Profitability is not able to moderate the effect of company growth, business risk and asset structure on capital structure but profitability is able to moderate the effect of liquidity on capital structure.
Pengaruh Karakteristik CEO terhadap Tingkat Performa Corporate Social Responsibility (CSR) Perusahaan di Indonesia Matthew Alexander Nathaniel; Stephanie Jessica Nadine; Retno Yuliati; Vania Pradipta Gunawan
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1194

Abstract

This study aims to examine the relationship between the Chief Executive Officer (CEO)’s characteristics and the performance of corporate social responsibility (CSR). Using a sample of Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the 2013 - 2017 period. Also our study limits the number of samples by only examining companies that have ESG assessment results based on Bloomberg data and eliminates financial company. We found that 65 companies had ESG assessment in the period of 5 years. This study directly addresses this issue by using multiple regression to test these two relationships. We found that CEO’s work experience has a positive and significant relationship to the company's CSR performance. A negative and significant relationship to the company's CSR performance were found in the CEO’s tenure, female CEO and CEO with economics / accounting / business educational background. We found that CEO’s age have no relationship to the company’s CSR performance. This study provides contribution to previous research, that the Upper Echelon theory can explain the relationship between CEO characteristics and the company’s CSR performance.

Page 12 of 20 | Total Record : 197

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