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INDONESIA
Jurnal Akuntansi
Published by Universitas Katolik Indonesia Atma Jaya
ISSN : 19788029     EISSN : 25809792     DOI : -
Core Subject : Social,
Social Sciences
Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.
Arjuna Subject : -
Articles 188 Documents
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AN OVERVIEW OF THE COST OF EQUITY CAPITAL AND INSTITUTIONAL OWNERSHIP IN INDONESIA ade imam muslim
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.2952

Abstract

The main issue experienced by developing countries is the high biaya modal ekuitas. Our study aims to explore institutional ownership in influencing the biaya modal ekuitas. For that purpose, we collected data through all issuers listed on the Indonesia Stock Exchange for the period 2016 to 2019. The total observations we collected were 984 observations. The research results provide empirical evidence that institutional ownership is not one factor that can reduce the biaya modal ekuitas. In other words, institutional ownership does not act as a monitoring effect that can control the efficiency and effectiveness and the disclosure made by the company so that it does not affect the high and low biaya modal ekuitas. Our research is expected to contribute to the development of the literature and fill the debate on institutional ownership in influencing the high and low biaya modal ekuitas.
DOES GOOD CORPORATE GOVERNANCE AND FINANCIAL RATIO ABLE TO PREDICT FINANCIAL DISTRESS? STUDY ON PUBLIC COMPANIES IN ENERGY AND RAW MATERIALS SECTOR Clairine Angelica Riona Saputra; Tan Ming Kuang
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3159

Abstract

For investors and creditors, the sustainability of an entity's business is an important matter, so that information about financial distress becomes significant in determining investment decisions and loans. Measuring the effect of good corporate governance mechanisms and financial ratios on business sustainability is the aim of this study. The sample includes 174 data on energy and raw material sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period which are accessed using the refinitive database and the Indonesian stock exchange. Using logistic regression, this study finds that those that have no effect on financial distress are independent commissioners, liquidity ratios, and leverage ratios, while those that have a negative effect on financial distress are managerial ownership, institutional ownership, and profitability ratios. This finding implies the significance of profitability as a predictor of financial distress and institutional ownership and management in determining business sustainability.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, PUBLIC ACCOUNTING FIRM REPUTATION, AUDITOR INDUSTRY SPECIALIZATION PROFITABILITY, AND COMPANY SIZE ON AUDIT DELAY (STUDY IN CONSUMER GOODS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2018 – 2020) Felicia Siswanto; Sugi Suhartono
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3254

Abstract

Financial statements are important for companies because they are useful for conveying various information about the company's performance as a basis for making decisions. So that the length of time it takes the auditor to complete an audit of the financial statements can affect the decisions of users of financial statements. Therefore, the purpose of this study is to determine the influence of institutional ownership, KAP reputation, auditor industry specialization, profitability, and company size on audit delay. Hypothesis testing in this study used multiple linear regression analysis. The research object used 32 consumer goods companies in the period 2018-2020. The results showed that institutional ownership did not have enough evidence of an effect on audit delay. KAP reputation is sufficient evidence of negative influence on audit delay. Industry auditor specialization does not have enough evidence of an effect on audit delay. Profitability there is enough evidence of a negative effect on audit delay. The size of the company does not have enough evidence of an effect on audit delay.
THE RELEVANCE OF THE VALUE OF ASSETS IN MANUFACTURING COMPANIES LISTED IN BEI FOR THE PERIOD OF 2011--2020 Rika Cheriani; Carmel Meiden
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3262

Abstract

Book value and profit are considered relevant financial information. However, in some cases, the value relevance of profit and book value has decreased. This causes investors to look for other financial information, such as intangible assets. Intangible assets can be used as an indicator in measuring the relevance and a relevant proxy for expected future earnings because they are considered the driver of company growth and productivity nowadays. This study used the multiple linear regression method. The object of this study is manufacturing companies listed on the Indonesia Stock Exchange. The samples are selected using the purposive sampling method. The findings of this study are that profit, book value, and intangible assets have a significant and positive effect. This study hopes that investors can use intangible assets as additional information to predict investment returns and make investment decisions.
FINANCIAL INFORMATION WITH THE MODERATION OF FIRM SIZE ON THE STOCK PRICE OF LQ45 ISSUERS Alfonsa Dian Sumarna; Putri Nadya Agustini
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3433

Abstract

The stock price is an important factor and must be considered by investors because stock price shows the performance of the company. The stock price also shows the value of a company and is an appropriate index for the effectiveness of the company. Companies that included on category LQ45 (Liquid 45) are the fourty-five dominate listed companies in the Indonesia Stock Exchange. LQ45’s stock price is relatively stable compared to the other companies, even during the current pandemic. This study aims to find empirical evidence regarding the factors that influence and moderate the stock price of LQ45. The independent variables were Price Book Value (PBV), Price Earnings Ratio (PER), profitability proxied by Net Profit Margin (NPM), Debt Equity Ratio (DER) and firm size as moderating variable. This quantitative research uses purposive sampling technique and EViews 9 for data processing. This study examines the partial influence (t-test), simultaneous influence (F-test), and moderating interaction (Moderated Regression Analysis/ MRA). The results of the partial test found that PBV, PER, NPM had some significant influence and DER had an insignificant influence to stock price. For simultaneous result, all independent variables have a significant influence on the stock price. Meanwhile, the results of the MRA found that firm size did not moderate (not a moderating variable) for the influence of the independent variables to the stock price.
PENGARUH STRUKTUR KEPEMILIKAN DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL: For Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2015-2020 Netta Algina Yudhianie; Ade Imam Muslim
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3294

Abstract

The purpose of this study was to determine the effect of ownership structure and growth opportunities on the capital structure of manufacturing companies listed on the Indonesia Stock Exchanged (IDX) in 2015-2020. The ownership structure used is managerial ownership, institusional ownership, foreign ownership, independent commissioner, and audit committee. Meanwhile, growth opportunity is measured using GROWTH, namely the total asset of the current period minus the total asset of the previous period and divided by the total assets of the previous period. This research was conducted using quantitative methods with a descriptive and verificative approach, while the population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The number of samples used is 13 companies that are members of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020, using a purposive sampling technique. The result of research conducted with a significant level of 5% indicated that the ownership structure and growth opportunity variables simultaneously significant effect on capital structure by 93.7% and the remaining 6.3% is influenced by other factors. Partially managerial ownership, institusional ownership, audit committee, and growth opportunity have a significant and significant effect on capital structure, while foreign ownership and independent commissioners has no significant effect on capital structure.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN RASIO PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TERBUKA YANG TERCATAT DALAM INDEKS SRI KEHATI DI BEI PADA PERIODE 2010 - 2020 Y.B. Suhartoko; Leonardus Herjuno Perwiro
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3318

Abstract

This study aimed to analyze the influence of CSR on CVs, analyze the influence of profitability on and analyze the influence of profitability as a moderation variable on the relationship between CSR and CV. This study used a data analysis panel of 9 issuer companies in the SRI-Kehati index from 2010 to 2020. In this study, partial CSR could not influence the CV. The results showed that when interacting with CSR, ROE will affect the relationship between CSR and CV significantly and positively. In other words, it can also be concluded that profitability (ROE) can moderate the relationship between CSR and CV. Thus, CSR does not directly affect the CV; other supporting factors such as ROE are needed to influence CSR to affect the CV.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA TATA KELOLA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Mega Utami; Yohanes Yohanes
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3478

Abstract

This study aims to examine the effect of the variables of independent commissioners, audit committees, corporate social responsibility, profitability, firm size, leverage, institutional ownership on tax avoidance. The object of research is manufacturing companies listed on the IDX from 2018 to 2020. The study uses a purposive sampling method in selecting the sample, consisting of 32 companies listed on the IDX from 2018 to 2020 and total of 96 research sample data. Multiple linear regression model was used as a method of data analysis. The results show that independent commissioners, audit committees, corporate social responsibility, firm size, leverage, and institutional ownership have no effect on tax avoidance, while profitability has an influence on tax avoidance. Companies do tax avoidance because the amount of tax borne is based on the amount of profit earned, making the company have the opportunity to do tax planning to reduce the amount of tax liability.
PENGARUH KEKAYAAN DAERAH, PENDAPATAN PERKAPITA, JUMLAH PENDUDUK, DAN TINGKAT PENDIDIKAN TERHADAP PUBLIKASI LAPORAN KEUANGAN PEMERINTAH DAERAH Vivit Mariasari
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3728

Abstract

The management of the Local Government website as a means of realizing transparency and accountability in Indonesia has not been fully carried out optimally, where only about 49.58% of regency/city governments in Java island publish financial reports on the internet. This research aims to examine the factors that influence the desire of local governments to publish financial statements on the internet. The independent variables used in this study are Regional Wealth proxied by Total Assets, Per capita Income proxied by GRDP Per capita, Population Number, and Education Level proxied by the average length of schooling index. The object of research used in this study is the Regency/City Government in Java Island during the 2018-2021 period. The determination of samples in this study uses the puposive sampling method, which is the determination of samples using certain criteria. The number of samples in this study was 59 samples, out of 119 existing populations. The research method used in this study is the panel data regression analysis method. The panel data regression method was used because the data used in this study consisted of time series data and cross section data. The results showed that variables of regional wealth, population and level of education had a positive and significant influence on the publication of local government financial statements. Meanwhile, the variable per capita income does not have a significant influence on the publication of local government financial statements.
PENGARUH MOTIVASI, GENDER, SELF EFFICACY, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT BERKARIER MENJADI AKUNTAN PUBLIK, KONSULTAN PAJAK DAN BANKIR Fashihanin Kaulika Ulma; Khanifah Khanifah; Sri Retnoningsih
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3868

Abstract

This study aims to determine whether Motivation, Gender, Self-Efficacy, and Labor Market Considerations partially and simultaneously affect the career interests of accounting students at Wahid Hasyim University Semarang as public accountants, tax consultants and bankers. This study uses quantitative data with a sample of 100 students as respondents. Sampling using purposive sampling technique. The type of data used is primary data. Data analysis using Statistical Package Social Science (SPSS) version 16. The results of this study parcial that Motivation has a positive and significant effect on career interest as a public accountant, tax consultant and banker. In addition, Gender has a positive and significant effect on interest in a career as a public accountant, tax consultant and banker. Self-efficacy has a positive and significant effect on. career. interest as a public accountant, tax consultant and banker. .Labor Market considerations have a positive and significant impact on career interest in becoming a public accountant, consultant and banker. The results .of the research simultaneously and together also show that Motivation, Gender, Self-eEficacy and Labor Market .Considerations have a positive and significant effect on .career interest as a public accountant, tax consultant and banker.

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