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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.
Arjuna Subject : -
Articles 190 Documents
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ANALISIS FAKTOR YANG BERPENGARUH TERHADAP PENCEGAHAN FRAUD DALAM PROSES PENGADAAN BARANG/JASA (PERSEPSI PEGAWAI DINAS PEMERINTAH KOTA BOGOR) Hambani, Susy; Warizal, Warizal; Kusuma, Indra Cahya; Ramadianti, Ramadianti
Jurnal Akunida Vol. 6 No. 2 (2020): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i2.3569

Abstract

Pencegahan kecurangan merupakan upaya yang terintegras, yang dilaksanakan manajemen untuk menekan terjadinya faktor penyebab kecurangan serta perlu dilakukan secara terus menerus tanpa putus. Penelitian ini dilakukan untuk mengetahui data secara empiris mengenai seberapa besar pengaruh dari peran budaya organisasi, e-procurement, whistleblowing system, dan pengendalian internal baik secara parsial maupun secara bersama-sama untuk mencegah terjadinya fraud di dalam proses pengadaan barang/jasa. Populasi dalam penelitian ini merupakan 19 Dinas Pemerintah Kota Bogor. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, dan sampel penelitiannya adalah pelaku pengadaan yang ada dalam setiap Dinas. Responden dalam penelitian ini sebanyak 73 responden dari 19 Dinas Pemerintah Kota Bogor. Pengujian dan instrumen penelitian menggunakan SPSS 24 dengan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa budaya organisasi, e-procurement, whistleblowing system, dan pengendalian interal berpengaruh positif dan signifikan terhadap pencegahan fraud dalam proses pengadaan barang/jasa baik secara parsial maupun secara simultan.
SISTEM PENGGAJIAN GURU BIMBINGAN BELAJAR (ANALISIS PADA DAMPAK PERSAINGAN) Triwidatin, Yuppy; Anwar, Saepul
Jurnal Akunida Vol. 6 No. 2 (2020): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i2.3570

Abstract

Penelitian  ini  bertujuan  untuk  menganalisis  pengaruh  gaji  dan  motivasi  terhadap  kinerja guru. Populasi penelitian ini adalah gur bimbingan belajar di Kabupaten Bogor sebanyak 137 orang. Sampel dalam penelitian ini terdiri dari 135 orang yang ditentukan  melalui  proportional  random  sampling.  Pengumpulan  data dilakukan dengan   menggunakan kuesioner.  Data  yang  terkumpul   kemudian   dianalisis   dengan menggunakan   statistik   dalam   bentuk   Structural   Equation   Modeling   (SEM)   dengan AMOS.  Hasil  penelitian  menunjukkan  bahwa:  1)  gaji berpengaruh signifikan  terhadap motivasi guru, (2) gaji pengaruh signifikan terhadap keterampilan mengajar, (2) motivasi berpengaruh  signifikan  terhadap  keterampilan   mengajar,  (3)  keterampilan   mengajar berpengaruh  secara  signifikan  terhadap  kinerja  guru,  (4) gaji berpengaruhsignifikan terhadap kinerja guru, (6) motivasi berpengaruh signifikan terhadap kinerja guru, (7) gaji berpengaruh signifikan terhadap kinerja guru melalui keterampilan mengajar (8) motivasiberpengaruh signifikan terhadap kinerja guru melalui keterampilan mengajar
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.
DAMPAK CORPORATE GOVERNANCE, FINANCIAL STABILITY, DAN FINANCIAL TARGET DALAM KECURANGAN LAPORAN KEUANGAN Syafitri, Mawar; Ermaya, H.N.L; Putra, A.M
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4457

Abstract

This study aims to determine empirically the effect of corporate governance indicated by (board of commissioners, audit committee, managerial ownership, and institutional ownership), financial stability, and financial targets on financial statement fraud in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sample selection used purposive sampling method and obtained 108 data samples. Hypothesis testing in this study using Multiple Linear Regression Analysis with SPSS version 25 program and a significance level of 5% (0.05). After a series of tests were conducted, the results showed that 1) the board of commissioners, audit committee, managerial ownership, institutional ownership, and financial targets had no significant effect on financial statement fraud; 2) financial stability has a significant positive effect on financial statement fraud.
DETERMINASI KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Safitri, Indhira; Ajengtiyas, Ayunita; Saebani, Akhmad
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4464

Abstract

This study aims to determine empirically the effect of capital structure, firm size, profit growth and liquidity as well as profitability and firm age as control variables on earnings quality in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of qualitative research that uses secondary data in the form of company annual reports. This study used a sample of 99 manufacturing companies. The technique for analyzing the data in this study uses a regression model selection test, classical assumption test, multiple linear regression, and partial hypothesis testing with STATA version 16. Based on the results of data analysis, it can be concluded that (1) capital structure, earnings growth and profitability have a negative effect on earnings quality, (2) firm size has a positive effect on earnings quality, (3) liquidity and firm age have no effect on earnings quality.
PENGARUH MEKANISME CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Wulandari, Sri; Ermaya, Husnah Nur Laela; Mashuri, Ayunita Ajengtiyas Saputri
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4468

Abstract

This research is a quantitative research that aims to find out empirically the effect of independent commissioners, audit committees, financial distress, and audit tenure on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample collected was 55 companies based on purposive sampling technique. Hypothesis testing using multiple linear regression analysis which is processed using SPSS version 25 program with a significance level of 5%. This study obtained the results that: (1) independent commissioners have no effect on the integrity of financial statements, (2) the audit committee has no effect on the integrity of financial statements, (3) financial distress has a significant negative effect on the integrity of financial statements, (4) audit tenure has a significant effect positive on the integrity of financial statements.
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA KONDISI KEDARURATAN PANDEMI COVID-19 Baihaqi, Naufal; Geraldina, I.; Wijaya, S.Y.
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4512

Abstract

This study aims to determine the effect of capital structure on value in the emergency conditions of the covid-19 pandemic emergency in basic materials, consumer cyclicals, non-cyclical consumer, healthcare and industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research is a type of quantitative research using secondary data in the form of the company's annual report. Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Capital structure has no significant effect on firm value, the covid-19 pandemic is not able to moderate capital structure on firm value, while the control variable, namely firm size, has a significant negative effect. on firm value and profitability have a significant positive effect on firm value.
PENGARUH KARAKTERISTIK DAERAH DAN OPINI AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH Salfadhilah, Alma; Sumardjo, M.; Wijaya, S.Y.
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4513

Abstract

This research aims to analyze the effect of regional wealth, regional depend, total assets, and audit opinion. In this research, the population is the district/city on Kalimantan Island during the priode 2015 to 2019. This research used the Purposive Sampling and testing the hypothesis was through multiple linear regression using SPSS. The test results obtained that the regional wealth negatively significant, regional depend did not significant affect, total assets has a significant positif, and audit opinion has a significant positive on the level of LKPD disclosure.
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.

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