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JURNAL AKUNIDA
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INDONESIA
JURNAL AKUNIDA
Published by Universitas Djuanda Bogor
ISSN : 24423033     EISSN : 25500708     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara lingkungan akademisi, kalangan industri atau bisnis praktis, dan institusi pemerintah dalam bidang akuntansi.
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Articles 8 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2021): December" : 8 Documents clear
SISA HASIL USAHA KOPERASI DENGAN PENDEKATAN MODAL LUAR, VOLUME USAHA DAN JUMLAH ASET Gemina, Dwi; Kartini, Tini; Gemini, Pra
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4283

Abstract

Cooperatives are directed as a collective community effort to increase the level of economic prosperity together. The research objective was to analyze the effect of external capital, business volume and total assets on the residual results of operations. The research method used is quantitative with verification. The sample was conducted by purposive sampling based on the criteria of being active in conducting annual member meetings for 10 years. The results show that simultaneously external capital, business volume and total assets have a positive and significant effect on the remaining operating results. Meanwhile, partially, outside capital and total assets have a positive and significant effect on the remaining operating results, business volume has a negative and significant effect on the remaining operating results. Business volume has a negative effect because sales transactions will tend to decrease so that it can also reduce profits or decrease the remaining operating results. Because the smaller the volume of business run by the cooperative, the lower the income from the business.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Fadhilah, Rifky; Idawati, W; Praptiningsih, Praptiningsih
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4524

Abstract

The study is aimed at assessments of corporate performance, Leverage, and institutional ownership of corporate social holdings as moderate variables of the company's corporate holdings listed at the Indonesian stock exchange. The study is a quantitative used a secondary file of annual company reports. This study sample is 307 manufacturing companies. The data analysis with classic assumptions test, regression analysis tests, and hypothetical tests. Data analysis suggests that (1) firm size has a negative signifanct impact on firm value, (2) profitability has a positive significant impact on firm value, (3) Leverage has a positive significant impact on firm value, (4) institutional ownership does not significantly affect on firm value, (5) Corporate Social Responsibility has a role in modernizing firm size relationships with firm value, (6) Corporate Social Responsibility has no role in moderating profitability relationships with firm value, (7) Corporate Social Responsibility has no role in moderating Leverage relationships with firm value, and (8) Corporate Social Responsibility has no role in moderating institutional ownership relationships with firm value.
PENGARUH PROFITABILITAS, LEVERAGE DAN GENDER DIVERSITY TERHADAP PENGUNGKAPAN EMISI KARBON Herinda, Farica; Masripah, Masripah; Wijayanti, A
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4528

Abstract

The study aims to look at the influence of profitability, leverage and gender diversity on carbon emissions disclosure. In this study, the samples used were samples from mining and agricultural companies listed on the Indonesia Stock Exchange in the period 2017 to 2019. Profitability is measured by Returns on Asset, leverage is measured by Debt to Asset and gender diversity is measured by Blau heterogeneity index. Carbon emissions disclosure is measured using an emissions disclosure checklist containing 18 items related to carbon emissions related to climate change, greenhouse gas emissions, greenhouse gas emission reduction plans, greenhouse gas emission intensity, and corporate governance. The analysis method used in this study is descriptive analysis and hypothesis test of multiple linear regression analysis with the help of STATA software version 16.0. All hypotheses in this study were rejected with the results of the study showing that profitability has a significant negative effect on the disclosure of carbon emissions. Leverage and gender diversity have no effect on the disclosure of carbon emissions.
DETERMINASI TRANSFER PRICING PADA PERUSAHAAN TAMBANG DI INDONESIA Ratnasari, Merry; Widiastuti, N.P.E; Sumilir, Sumilir
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4535

Abstract

This study aims to analyze the effect of tax planning, tunnelling incentive, debt covenant, and intangible asset on the decision on transfer pricing in mining companies listed on the Indonesian Stock Exchange in 2017 – 2019. This research uses quantitative research methods with secondary data from company financial and annual reports. The hypothesis testing used is panel data with random effect model. Based on the result of data analysis, it can be concluded that tax planning, debt covenant, and intangible asset has no effect on the decision on the transfer pricing. This indicates that the amount of the effective tax rate, the interest ratio, and the sale of intangible asset do not affect the company’s decision on transfer pricing. Meanwhile, tunnelling incentive has positive effect on the decision on the transfer pricing, which indicates that the amount of the tunnelling incentive activities affect the company’s decision on transfer pricing.
PENGARUH AKUNTANSI FORENSIK, SKEPTISME PROFESIONAL DAN PENGALAMAN AUDIT TERHADAP DETEKSI FRAUD Rahmawati, Annisa; Simorangkir, Panubut; Ginting, Rudi
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4542

Abstract

This study aims to analyze the effect of forensic accounting, auditor professional skepticism, and audit experience on fraud detection. Data was collected by distributing questionnaires to respondents. The population in this study are auditors who work in a public accounting firm (KAP) in Jakarta, with a sample of 100 auditors. The sampling technique used is purposive sampling with the criteria of auditors who are still actively working at KAP in DKI Jakarta and have at least 6 months of experience working at KAP. Data analysis method used multiple linear regression analysis. Partially, the results showed that forensic accounting and audit experience had a significant positive effect on fraud detection, while professional auditor skepticism had no significant effect on fraud detection.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE Fathurrahman, Ikhsan; Andriyanto, W.A.; Dyah Pita Sari, R.H
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4583

Abstract

This study aims to determine the effect of institutional ownership, audit committee, and thin capitalization on tax avoidance in 137 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is a type of quantitative research using secondary data in the form of the company's annual report. The Random Effect Model (REM) with panel data regression was used in this study using STATA version 16. Based on the test results and analysis, it can be concluded that thin capitalization have a significant negative effect on tax avoidance, while institutional ownership and audit committee has no effect on tax avoidance.
MENATA KEMBALI KEDUDUKAN DAN FUNGSI “KONSEP SUCI AUDIT” DALAM HUBUNGANNYA DENGAN KINERJA AUDITOR DAN KUALITAS HASIL AUDIT (STUDI PADA INTERNAL AUDITOR INSPEKTORAT KABUPATEN / KOTA DI JAWA BARAT) Didi, Didi; Widyastuti, Tri; Choirul, Anwar
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4718

Abstract

This study aims to examine how the “ holy concept of auditing” which consists of independence as a “state of affairs” and objectivity as a “state of mind” can improve auditor performance and audit quality. To explain these two things, this study proposes a mediation model that identifies how objectivity mediates between independence and auditor performance, how objectivity mediates between independence and audit quality, and how simultaneously objectivity and auditor performance mediate between independence and audit quality. The research method used is a survey method, namely: a research method that collects data by distributing questionnaires to samples that are used as respondents. The sampling technique was proportionate stratified random sampling, so that from 461 auditors who became the population of 27 Regency/City Inspectorates in West Java, 210 respondents would be sampled. The analysis tool uses Covariance Based Structural Equation Modeling (CBSEM) with the help of SmartPLS software version 3.0. The results of the study prove that: objectivity perfectly mediates between independence and auditor performance, objectivity perfectly mediates between independence and audit quality, and simultaneously objectivity and auditor performance perfectly mediates between independence and audit quality. Keywords: holy concept of auditing; audit performance, and audit quality;
PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING Kusuma , IC; Lasmana, A; Afif , MN; Hambani , S; Faniska, NS
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4804

Abstract

This study aims to determine the influence of budget participation, budget evaluation, clarity of budget targets partially and simultaneously on managerial performance with organizational commitment as moderating variables. The research method used is quantitative method with causality relationship approach (causality). The object in this study is officials in the Bogor City device environment related to the process of drafting and implementing budgets and finances. The research sample of 30 OPD using purposive sampling technique with respondents amounted to 183. Data analysis method using multiple regression analysis and moderated regression analysis (MRA) with the help of SPSS 21.0 software program. The results explain budget participation, budget evaluation, and budget clarity both simultaneously and partially positively and significantly affect managerial performance. Meanwhile, the organization's commitment to moderate the relationship between independent variables to dependent variables.

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