cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Reinandus Aditya Gunawan
Contact Email
jara@atmajaya.ac.id
Phone
-
Journal Mail Official
aditya.gunawan@atmajaya.ac.id
Editorial Address
-
Location
Kota adm. jakarta selatan,
Dki jakarta
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
 15   16   17   18   19 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Felix, Jonathan Donny; Lusy
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.4639

Abstract

This study aims to determine and analyse the effect of corporate social responsibility, current ratio, and profitability on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2020. The research method used is quantitative method. Quantitative research methods can be interpreted as methods in the population. This research is usually used to examine certain populations or samples. Data collection using research instruments. The population or subject in this study are companies in the consumer goods industry sector with a total population of 60 companies listed on the Indonesia Stock Exchange. The sampling technique used is saturated sampling. The data was analysed through descriptive statistical analysis, model feasibility test, classical assumption test, multiple linear regression analysis, and coefficient of determination. Hypothesis testing used is the t test statistical method with IBM SPSS 26 software. The results showed that corporate social responsibility, current ratio and profitability affect firm value.
PENGARUH TEKOLOGI INFORMASI, SISTEM INFORMASI AKUNTANSI MANAJEMEN, DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KOPERASI Purba, Sahala; Sitohang, Santy Aji
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.4669

Abstract

This research aims to determine whether Digital Technology, Management Accounting Systems, and Internal Control Systems influence Cooperative Performance at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative. The type of research used is quantitative descriptive. The population in this study consisted of all administrators and employees at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative, with a sample of 87 people, including administrators and employees. The data type used in this research is quantitative data, and the primary data source is primary data. Data collection techniques using questionnaires. The data analysis technique used in this research is descriptive statistics. In testing the quality of primary data, researchers conducted validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests using the SPSS 26 application. The research shows that, individually, Digital Technology the Application of Accounting and Control Information Systems positively and significantly affects Cooperative Performance.
SUSTAINABILITY, GREEN BONDS DAN DAMPAKNYA PADA NILAI PERUSAHAAN Dharmastuti, Christiana Fara; Zefanya, Okaria Nathalie; sumani, sumani
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.5178

Abstract

Sustainability issues and practices have now become an important part and an interesting trend around the world. Companies in running their business are required not only to take into account economic factors, but also to pay attention to sustainability practices. In the financial sector, one of the sustainability supports through funding through green bonds, namely green bonds.  This study aims to analyze the effect of corporate sustainability practices in terms of the 3 P's (Profit, Planet, People) on the decision to issue green bonds and their impact on company performance. The study was conducted on companies in ASIA with the subject of 78 companies from 10 countries. Data was obtained from the Climate Bonds Initiative, International Capital Market Association, IDX and Yahoo Finance and from the company's website. Hypothesis testing using the Smart PLS application. The test results show that people affect the decision of green bonds and company performance, while profit and planet have no significant effect on green bonds or company performance.
REAKSI PASAR MODAL TERHADAP PENGUMUMAN KEBIJAKAN PSBB : (EVENT STUDY PADA PERUSAHAAN PAKAIAN DAN BARANG MEWAH) Pramita Sari, Devi; Sari, Devi Pramita; Lating, Ade Irma Suryani
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.5417

Abstract

This research examines the information content in government announcements regarding the implementation of Large-Scale Social Restrictions. Signaling theory assumes that published announcements are necessary signals or information for investors to make decisions regarding investment. The research methodology used is quantitative, using secondary data in the form of daily closing prices, stock trading volume, number of shares in circulation, and the IHSG index of clothing and luxury goods sector companies listed on the Indonesia Stock Exchange in 2020. The duration of observation is 30 days, starting from before the announcement and continuing 30 days after the announcement. The Kolmogorov-Smirnov normality test and paired sample t-test were used to test the hypothesis. The research results show no significant difference in the average actual return, average abnormal return, and average trading volume activity variables before and after implementing the Large-Scale Social Restrictions policy. These results show that the market did not react to the announcement of implementing the Large-Scale Social Restrictions policy because market players tended not to capture the information.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Tahany Nur Fadhilah; Zirman; Safitri, Devi
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.5471

Abstract

This research empirically tests the influence of CSR, leverage, inventory intensity, and company size on tax aggressiveness. The secondary data is in the form of financial and sustainability reports of manufacturing companies listed on the IDX in 2019-2021. Samples were taken using a purposive sampling method with multiple linear regression analysis. The population of this study is 217 companies, with a sample of 78 companies studied for three years, so the total sample is 234. The results of this study reveal that tax aggressiveness on CSR has a negative influence, leverage has a positive impact, inventory intensity has a positive influence, and company size hasn’t impact on this.
ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES Rahmiyanti, Firdha; Usmiyati, Usmiyati
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.4912

Abstract

Penelitian ini mengkaji implementasi environmental management accounting (EMA) dengan material flow cost accounting (MFCA), yang berkaitan dengan biaya-biaya lingkungan yang timbul dan bagaimana penggunaan bahan baku dan energi dalam proses produksi sebagai strategi manajemen ekologi. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil dari penelitian ini menunjukkan bahwa dengan menerapkan EMA dengan MFCA, diperoleh informasi bahwa dari seluruh biaya bahan baku, 92% merupakan output positif, dan 8% merupakan output negatif. Pada bagian produksi, 89% biaya energi menjadi output positif, dan 11% menjadi output negatif. Sebaliknya, perusahaan mengalami kerugian material sebesar Rp 75.648.480.000 atau 8%. Dengan mengetahui biaya kerugian tersebut, diharapkan perusahaan dapat memperbaiki proses produksi untuk mengurangi kerugian biaya produksi dan terus menerus memperbaiki pemborosan yang terjadi untuk meminimalisir dampak negatif terhadap lingkungan.
KEPUASAN KERJA - KARAKTERISTIK PEKERJAAN, PENGATURAN KERJA YANG FLEKSIBEL, DAN KESEIMBANGAN KEHIDUPAN KERJA BERDAMPAK PADA KEPUASAN KERJA DI ANTARA PARA PEKERJA KANTOR AKUNTAN PUBLIK Budianto, Erin; Purba, Sylvia Diana
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5615

Abstract

The purpose of this research was to determine the influence of job characteristics (“JCM”), flexible work arrangements (“FWA”), and work-life balance (“WLB”) on job satisfaction (“JS”) of Public Accounting Firm (“KAP”) workers in DKI Jakarta and its surrounding areas (“Jabodetabek”). Apart from that, this research also aimed to determine the mediating role of work-life balance on job characteristics and flexible work arrangements' influence on job satisfaction. This research was conducted by surveying 123 KAP workers in the Jabodetabek area who are currently and/or have worked with FWA and have worked at KAP for at least a year. This research uses a non-probability sampling method—purposive sampling, with a convenience sampling technique. JCM has a significant positive influence on WLB and JS, both directly and through WLB mediation. Meanwhile, FWA does not have a significant positive influence on WLB and JS, either directly or through WLB mediation. JCM significantly increases JS and WLB for KAP workers. JCM can also be more potent in improving JS directly, compared to through WLB mediation. However, the most significant variable that can increase job satisfaction of KAP workers is WLB. Therefore, KAP management should emphasize and pay more attention to the WLB of their workers and the JCM of their work, including the JCM dimensions of KAP work. This research provides an explanation of the influence of the research variables JCM, FWA, WLB, and JS , where currently, no research has provided results on the influence of these variables on similar related research subjects.
PENGUNGKAPAN ESG: APAKAH BERDAMPAK KE COST OF DEBT? Johan, Joel Jedidyah; Susanto, Adi; Lindrawati, Lindrawati
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5929

Abstract

Creditors, as a source of funding for companies, need to bear the risks inherent in the company to assess the company's ability to pay debts for the use of creditors' funds. One of the risks of concern to creditors is the risk of ESG risk consisting of Environmental (E), Social (S), and Governance (G) because this issue concerns the interests of society, such as climate change, work safety issues, as well as indications of fraud committed by the company and accompanied by government encouragement in achieving sustainability goals. The existence of ESG disclosure as a risk mitigation tool and providing additional information to reduce information asymmetry with external parties makes a company strategy to legitimize the company in the eyes of the public. Legitimacy can affect the perception of external parties, especially creditors, when deciding to determine the cost of debt as a fee for using funds that creditors have provided. The purpose of the study is to analyze the effect of ESG disclosure by using non-financial sector companies listed on the Indonesia Stock Exchange, which were analyzed using simple linear regression analysis. The results showed that ESG disclosure has a negative effect on the cost of debt. This shows that creditors in Indonesia consider disclosure of ESG information as a risk mitigation tool and can reduce information asymmetry between creditors and management as operational actors to reduce the company's cost of debt.
KOMITMEN LINGKUNGAN DAN SOSIAL: APAKAH BERMANFAAT BAGI NILAI PERUSAHAAN? Gunibala, Zakir; Maharani, Satia Nur; Pujiningsih, Sri
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5999

Abstract

This study aims to analyze the effect of ESG (Environmental, Social, and Governance) disclosure and environmental performance on firm value with board size as a moderating variable. This study uses multiple regression analysis and moderation test on data from 30 industrial and energy sector companies listed on the Indonesia Stock Exchange (IDX). The results showed that ESG disclosure and environmental performance had no significant effect on firm value. In addition, board size does not moderate the relationship between ESG disclosure and environmental performance on firm value. This study expands the understanding of the dynamics of ESG disclosure and environmental performance in relation to firm value and explores the role of board size as a moderating factor. The findings provide practical insights for corporate management, investors and policy makers in an effort to encourage more sustainable business practices.
PENGARUH RISIKO KREDIT, SUKU BUNGA DAN LIKUIDITAS TERHADAP PROFITABILITAS PERBANKAN DI INDONESIA SEBELUM DAN PADA SAAT KONDISI PANDEMI COVID-19 Made, I Made Sudarmaja Putera; Suhartoko, Yohanes Berchman
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.6032

Abstract

The banking industry in Indonesia is one of the backbones of the economy which has an intermediation function, namely channeling funds collected from the public in the form of savings and distributing loans or credits to the real business sector in efforts to develop businesses. This research aims to determine the effect of credit risk as measured by Non Performing Loans (NPL), interest rate risk as measured by Net Interest Margin (NIM) and liquidity risk as measured by Loan to Deposit Ratio (LDR) on profitability as measured by Return On Assets (ROA) and Return On Equity (ROE) of banking, especially Bank Group Based on Core Capital (KBMI) 4 in Indonesia before the Covid-19 pandemic (quarterly period 2015-2019) and during the Covid-19 pandemic (quarterly period 2020-2022). The data analysis method used in this research uses panel data analysis, Random Effect Model (REM) using the Eviews version 12 statistical program. The results of the analysis in this study show that credit risk as measured by NPL has a significant positive influence on profitability as measured by ROA, interest rate risk as measured by NIM has a significant positive influence on profitability as measured by ROA, liquidity risk as measured by LDR has an insignificant influence. on profitability as measured by ROA and during the 2020-2022 Covid-19 pandemic, changes in profitability as measured by ROA had an insignificant influence, credit risk as measured by NPL had a significant positive influence, interest rate risk as measured by NIM had an influence which is not significantly negative, liquidity risk as measured by LDR has a significantly positive effect. Then credit risk as measured by NPL has an insignificant positive effect on profitability as measured by ROE, interest rate risk as measured by NIM has a significant positive effect on profitability as measured by ROE, liquidity risk as measured by LDR has a significant positive effect on profitability as measured with ROE and during the 2020-2022 Covid-19 pandemic, profitability as measured by ROE had an insignificant influence. Keywords: NPL, NIM, LDR, ROA, ROE, KBMI, Covid-19 pandemic, credit risk, interest rate risk, liquidity risk.

Page 18 of 19 | Total Record : 188

 15   16   17   18   19 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol 19 No 2 (2025): Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi Vol 17 No 2 (2023): Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi More Issue