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 
MATERIALISME SEBAGAI PEMODERASI PENGARUH CINTA UANG TERHADAP KECENDERUNGAN KECURANGAN DANA DESA Kase, Marce Sherly; Redjo, Paulina Rosna Dewi
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.v19i1.6238

Abstract

We conducted this research to examine the moderating effect of materialism variables on the impact of the love of money on the tendency to cheat village funds. The quantitative design used is scientific research characterized as systematic. It tests the causality of the relationship between parts and characteristics. This research was conducted in 12 villages in the West Insana sub-district of North Central Timor Regency. The source data is fundamental data obtained directly from respondents. The data collection method is a questionnaire survey where respondents provide answers directly. The population is categorized as village officials in the West Insana sub-district with a sample size of 36 village government officials with the authority to manage village finances. These were determined using purposive non-probability sampling. The research utilized Moderated Regression Analysis (MRA) or moderated regression analysis. This research found that materialism could not act as a moderating variable in the effect of love of money on the tendency to cheat village funds. The implications of this research for the local government of North Central Timor Regency are to provide financial education on how to work on village financial reports per applicable accounting standards and to include village officials in village management training activities, especially village asset management.
PENGARUH PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU TERHADAP KECURANGAN AKUNTANSI PADA BADAN ASET DAN KEUANGAN DAERAH KABUPATEN TIMOR TENGAH UTARAG FRAUD IN THE REGIONAL ASSET AND FINANCE AGENCY OF TIMOR TENGAH UTARA DISTRICT Redjo, Paulina Rosna Dewi; Aksa, Adi Faizal
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.v19i1.6437

Abstract

This study aims to analyze internal control (presence and absence) and individual morality (high and low) on the occurrence of fraud. The research method uses an experimental study on the Badan Aset dan Keuangan which has the obligation to organize accounting and accountability reports for the implementation of the Regional Budget. This research will combine the theory of fraud and ethics in the context of local government in Indonesia. Individual moral level (high and low) and organizational internal control elements (present and absent) are factors that will be investigated as causes of fraud. The fraud triangle theory and agency theory are the basis of this research. The results showed that individual morality and internal control were found to play an important role in preventing fraud.
THE EFFECT OF PSAK 71 COMPARED TO PSAK 55 ON NET PROFIT, CAR, AND LDR IN BANKING COMPANIES IN INDONESIA Herjanto, Celina Angeline; Bimo , Irenius Dwinanto
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.5219

Abstract

The implementation of PSAK 71 has been effective since January 1, 2020, replacing PSAK 55. The primary difference between the two standards lies in the calculation method for the Allowance for Impairment Losses, where PSAK 71 adopts the expected credit loss (ECL) model, which is more proactive than the loss incurred model (LIM) applied in PSAK 55. This study aims to analyze the differences in net profit, capital adequacy ratio (CAR), and loan-to-deposit ratio (LDR) in 46 banking companies in Indonesia during the 2019–2021 period. Secondary data were used, and the analysis was conducted using SPSS. While the initial analysis applied the paired sample t-test, the Shapiro–Wilk normality test indicated that all variables were not normally distributed; therefore, the Wilcoxon signed-rank test was employed. The results reveal that net profit differs significantly between 2019 and 2020, but shows no significant difference between 2019 and 2021. CAR does not differ significantly between 2019 and 2020, but differs significantly between 2019 and 2021. LDR shows no significant differences in both year-to-year comparisons. These findings indicate that the impact of PSAK 71 varies across financial indicators, with the strongest effect observed on net profit during its first year of implementation.
EFEK SKOR ESG PADA  KAPITALISASI PASAR PERUSAHAAN DALAM INDEX ESG LEADERS INDONESIA Nugroho, Emanuel Yakobus Prasetyo; Sumani, Sumani
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.6620

Abstract

ESG is a concept that prioritizes sustainable development, investment, and company operations using three criteria—environmental, social, and governance. Businesses with strong ESG policies typically do better over the long run. Revenue, net profit, growth, and a greater market valuation—reflected in market capitalization—can all be indicators of improved long-term performance. This study examines the relationship between ESG scores and market capitalization for 17 businesses included in the Indonesian ESG Leaders Index (March 15-September 19, 2023) using firm value as an intervening variable. Multiple linear regression analysis was employed as the data analysis strategy. The study’s results, which were obtained by regression analysis with IBM SPSS 29, demonstrated that ESG scores had no discernible impact on market capitalization as measured by business value overall. .
PENGARUH PENERAPAN SAK EMKM DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KABUPATEN PELALAWAN Ameldi Putri, Dinda; Anisma, Yuneita; Riska Natariasari, Riska
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.6716

Abstract

This study aims to determine the effect of adopting Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS-MSMEs) and utilizing Accounting Information Systems (AIS) on MSMEs’ financial reporting quality in Pelalawan Regency, Riau. This study used a quantitative method and the 4 SmartPLS application to process the data. The sample consisted of 100 respondents determined using Slovin’s formula. The respondents were MSME actors operating in the capital city of Pelalawan Regency, Riau, who had been in business for at least one year and had implemented FAS-MSMEs and utilized AIS in preparing their financial statements. The results showed that FAS-MSMEs adoption and AIS use had a positive and significant effect on the FQ of MSMEs. These findings confirm that implementing accounting standards and using accounting information systems can enhance the quality of financial reporting in the MSME sector.
PENGARUH TRANSAKSI PIHAK BERELASI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Carine; Carine, Carine; J.Arsjah, Regina
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.6786

Abstract

This study purposes to examine related party transactions, leverage, firm size, as well as profitability on tax avoidance effect, with earnings management as a moderating variable. Sample of this study comprises 30 industries in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023, selected through purposive sampling, resulting in 120 observations. Secondary data were gained from financial statements and annual reports. Data were analyzed using multiple linear regression via the EViews 9 application. The results indicate that leverage has a significant positive effect on tax avoidance, while related party transactions, firm size, as well as profitability show no significant influence. Additionally, earnings management moderates the relationship between firm size as well as tax avoidance but does not moderate the relationships among the other independent variables and tax avoidance. These findings suggest that earnings management is not actively used as a tool for tax avoidance strategies in this sector.
PENGARUH CEO DUALITY DALAM HUBUNGAN  ORGANIZATIONAL SLACK DAN ESG TERHADAP KINERJA PERUSAHAAN Tandiamal, Fritzline Geralda; Daromes, Fransiskus Eduardus; Tangke, Paulus; Daromes, Fransiskus E.
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.7127

Abstract

This study examines the effect of organizational slack and Environmental, Social, and Governance (ESG) on firm performance. It compares these relationships between companies with CEO duality and those with CEO non-duality. The study is grounded in the resource-based view (RBV) and stakeholder theory. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The data used are financial statements and annual reports, with a total of 145 company samples selected using the purposive sampling method. The results indicate that organizational slack has a positive and significant effect on firm performance. ESG also has a positive and significant effect on firm performance. In addition, CEO duality strengthens the effect of both organizational slack and ESG on firm performance. This research provides theoretical contributions by reinforcing the RBV and stakeholder theory, as well as practical implications for management and investors in leveraging slack, integrating ESG practices, and considering leadership structure as a factor that can improve firm performance.
PENGARUH UKURAN PERUSAHAAN, RASIO ARUS KAS OPERASI, DAN EFISIENSI INVESTASI TERHADAP FINANCIAL DISTRESS PADA SEKTOR BARANG KONSUMSI NON-SIKLIKAL DI INDONESIA Nugroho, Felix Cahyo; Kusumadewi, Ni Luh Gde Lydia
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.7301

Abstract

Financial distress occurs when a company experiences financial difficulties that may result in bankruptcy. Internal challenges within the company are one factor contributing to financial distress. This study examines the influence of firm size, operating cash flow ratio, and investment efficiency on financial distress in noncyclical sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The research employs multiple linear regression analysis using IBM SPSS version 27. A purposive sampling technique was applied, resulting in 374 observation units. The findings indicate that firm size has no significant impact on financial distress. However, operating cash flow ratio and investment efficiency negatively affect financial distress, suggesting that higher cash flow and efficient investments reduce the likelihood of financial distress

Page 19 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