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 194 Documents
 16   17   18   19   20 
UNVEILING THE DRIVERS OF CORPORATE BOND RATINGS: EVIDENCE FROM EMERGING AND DEVELOPED MARKETS Teresa, Diana; Diana, Patricia
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.7058

Abstract

This study was conducted to obtain empirical evidence on the influence of company size proxied by total assets (TA), profitability proxied by return on assets (ROA), bond age proxied by dummy variable, leverage proxied by debt to equity ratio (DER), and liquidity proxied by current ratio (CR) on bond ratings. The object of this study is non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 and issuing bonds rated by PT Pemeringkat Efek Indonesia (PEFINDO) from 2021 to 2023.The sample selection was done using the purposive sampling method resulting in a total of 18 non-financial companies. The data used in this study were secondary data, namely financial statements and a list of bond ratings issued by PT PEFINDO. The data analysis was conducted using SPSS version 26. The data analysis method used was ordinal logistic regression, a method used in research with dependent variables in ordinal form (ratings). The results of the study indicate that (1) company size proxied by total assets has a positive and significant effect on bond ratings; (2) profitability proxied by ROA has a positive and significant effect on bond ratings; (3) bond age proxied by dummy variable has no significant effect on bond ratings; (4) leverage proxied by DER has a negative and significant effect on bond ratings; (5) liquidity proxied by CR has no significant effect on bond ratings.
THE INFLUENCE OF FINANCIAL DISTRESS, AUDIT OPINION, AUDIT FEE AND AUDIT DELAY ON AUDITOR SWITCHING UPGRADE, DOWNGRADE AND SAMEGRADE Qotrunnada, Adelia; Hajawiyah, Ain; Kurniawan, Budi
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.7215

Abstract

 This research aims to analyze what factors influence the change in the type of KAP upgrade. The study focuses on three types of changes in audit firm types: downgrade, upgrade, and samegrade, influenced by factors such as financial distress, audit opinion, audit fee, and audit delay. The research population consists of 92 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022, with data obtained from their financial statements and annual reports. Using multinomial logistic regression for analysis, the results indicate that financial distress positively and significantly affects changes in samegrade audit types but does not impact changes in upgrade or downgrade types. Audit delay also shows a significant positive effect on both downgrade and samegrade audit types, while having no effect on upgrades. Conversely, the study finds that audit opinion and fee do not significantly influence any changes in audit firm types. Based on these findings, future research should consider examining sectors beyond manufacturing and include a wider array of variables, such as audit committee turnover, client size, management turnover, profitability, return on assets, and company growth.
DO VOLATILITY AND PRICE DECLINE MATTER? EVIDENCE FROM FALLING KNIVES IN INDONESIA USING LOGISTIC REGRESSION Kusumahadi, Teresia Angelia; Madyakusumawati, Synthia
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.7688

Abstract

This research examines the recovery probability of stocks experiencing sharp price declines or falling knives from 2010 to 2020 in Indonesia. Using data from Indonesia Stock Exchanges, this study identified 194 falling knife observations and evaluated whether the stocks could provide positive returns within three years after the price drop.The analysis uses logistic regression with a bootstrapping approach, focusing on price-based determinants, namely, the magnitude of price decline and return volatility. The results indicate that volatility has a negative impact on the probability of stock recovery. The higher the volatility of a stock, the lower the likelihood that it will return to its pre-decline price. In contrast, the magnitude of the price decline is not statistically associated with recover probability. Furthermore, only 22.7% of falling knives consistently yield positive returns over the three-year period. These findings indicate the small number of stocks that recover after a sharp decline. These findings also emphasize the importance of volatility as a key factor in assessing stock recovery probability.
PENGARUH GREEN ACCOUNTING, GREEN INNOVATION, DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN Reva, Callista; Sjarief, Julianti
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.7756

Abstract

This study aims to analyze the influence of green accounting, green innovation, and environmental performance on firm value. The population of this research is companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The data used are secondary data that were taken from financial, annual, and sustainability reports. The sample selection in this study used a purposive sampling method and resulted in 95 data samples. The data analysis methods used were descriptive statistics and multiple linear regression. Data processing was conducted using the IBM Statistical Package for the Social Sciences Statistics (SPSS) 26. With a significance level of 5%, the results of the study indicate that green accounting has no effect on firm value, whereas green innovation and environmental performance have a positive effect on firm value.

Page 20 of 20 | Total Record : 194

 16   17   18   19   20 

Filter by Year

2015 2026


Reset
Filter By Issues
All Issue Vol 20 No 1 (2026): Jurnal Akuntansi 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