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Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 283 Documents
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PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, ROLE STRESS DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Hidayat, Taufik; Rahmatika, Mufti
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11971

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Skeptisme Profesional, Independensi, Kompetensi, Role Stress dan Time Budget Pressure terhadap Kualitas Audit Kantor Akuntan Publik. Dalam penelitian ini terdapat lima variable independent dan satu variable dependen. Variabel independen yaitu Skeptisme Profesional, Independensi, Kompetensi, Role Stress dan Time Budget Pressure. dan Varibel dependen yaitu kualitas audit. Penelitian ini berjenis penelitian kuantitatif dengan menggunakan metode regresi berganda.. Untuk mendapatkan data dan informasi maka informan dalam penelitian ini ditentukan secara purposive sampling. Lokasi penelitian ini berada di Jakarta dan Tangerang. Pengumpulan data pada penelitian ini dilakukan dengan data primer yaitu penelitian lapangan melalui pembagian kuesioner kepada subjek penelitian yang dituju. Pengolahan dan analisis data menggunakan analisis deskriptif kuantitatif dengan menguji validitas dan Realibitas. Sedangkan uji asumsi klasik dengan Uji Normalitas, Heteroskedastisitas, dan Multikolinearitas. Sedangkan uji Hipotesis dengan menggunakan Uji t dan Uji F yaitu menguji secara parsial dan simultan. Hasil Penelitian menunjukkan  Skeptisme Profesional, Kompetensi, Role Stress dan Time Budget Pressure secara parsial tidak berpengaruh terhadap Kualitas Audit. Sedangkan Independensi secara parsial berpengaruh terhadap Kualitas Audit.
THE INFLUENCE OF EDUCATIONAL LEVEL, BUSINESS SCALE, BUSINESS EXPERIENCE AND SOCIALIZATION ON THE PREPARATION OF FINANCIAL REPORTS ACCORDING TO SAK EMKM ON COMPUTER MSMEs IN MALANG CITY Huda, Nur; Murdiansyah, Isnan
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11686

Abstract

AbstractThis study was conducted to determine the effect of education level, business scale, business experience and socialization on the preparation of financial statements according to SAK EMKM on computer MSMEs in Malang City. The data used in this study are primary data by distributing questionnaires to owners of Micro, Small and Medium Enterprises (MSMEs) in Malang City. The sampling technique used the Lemeshow formula and obtained a sample of 96 MSMEs. The data analysis technique consists of validity and reliability tests, descriptive analysis, classical assumption tests, multiple liner regression analysis, simultaneous tests (F), partial tests (t), and determination coefficient tests (R^2) with the help of SPSS 23. Based on the results of the study, it shows that the level of education, business scale, business experience and socialization on the preparation of financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities. However, business scale and socialization have an influence on the preparation of financial statements in accordance with SAK EMKM on Computer MSMEs in Malang City.Keywords: Effect of Education Level, Business Scale, Business Experience, Socialization, Preparation of Financial Statements in accordance with SAK EMKM in Computer MSMEs.
LITERATURE REVIEW : TREN PENELITIAN FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN DI INDONESIA Mutiara, Ananda Amillia; Effendy, Faweit; Mubasyaroh, Khayatul; Ayongi, Dewi; Zuhdi, Rahmat
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.10328

Abstract

Penelitian ini bertujuan untuk meninjau perkembangan penelitian penipuan laporan keuangan dengan menggunakan teori Fraud Diamond. Penelitian ini merupakan studi pustaka dengan menggunakan data sekunder. Data sekunder diperoleh dengan mengumpulkan beberapa artikel dari seluruh jurnal nasional yang sesuai dengan topik penelitian. Hasil penelitian yang ditemukan dari 28 jurnal yang memuat 31 artikel dalam berbagai penelitian tentang faktor-faktor yang mempengaruhi kondisi laporan keuangan dengan menggunakan kerangka teori Fraud Diamond menunjukkan bahwa keempat faktor Fraud Diamond mempunyai tingkat pengaruh yang berbeda-beda terhadap kondisi laporan keuangan. Faktor tekanan dan peluang mempunyai pengaruh yang paling besar, sedangkan rasionalisasi dan kemampuan mempunyai pengaruh yang relatif kecil terhadap keadaan keuangan. Penelitian ini melibatkan artikel-artikel terkini mengenai kejadian laporan keuangan pada perusahaan sehingga dapat memberikan wawasan aktual mengenai bagaimana faktor-faktor dalam Fraud Diamond berdampak pada situasi saat ini.
INFLASI, NILAI KURS, BI RATE, LEVERAGE RATIO DAN PENGARUHNYA TERHADAP RETURN SAHAM Novi, Ria; Mufida, Vita Ilma
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11586

Abstract

The economic conditions of a country and company have a significant influence on the size of stock returns. This fact shows that there are fluctuations in stock returns which experience rapid increases and decreases. This research aims to analyze the influence of inflation, exchange rate, Bl rate, and leverage ratio on stock returns in companies listed on the Jakarta Islamic Index for the 2021-2023 period. The sampling method used in this research is the purposive sampling method. There are 19 companies in the time period 3 years so there are 57 samples. The analysis method for this research uses classical assumption tests and multiple linear regression analysis using SPSS software. The results of this research show that partially the inflation variable has a negative and significant effect on stock returns, the wala kars and BI rate variables have a positive and significant effect on stock returns, while the debt to equity ratio has a negative and insignificant effect on stock returns. Simultaneously, the variables inflation, exchange rate, BI rate, and DER have a significant effect on stock return.
ANALISIS LAPORAN KEUANGAN LABA RUGI PADA USAHA TERNAK KAMBING PERANAKAN ETAWA ARDITA FARM PACITAN Yuhana, Happy; Mustoffa, Ardyan Firdausi
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11726

Abstract

This research was conducted at the Etawa Ardita Farm Pacitan Peranakan goat farming business which is located at Ringinasri, Tegalombo District, Pacitan Regency. This research aims to find out how to record financial reports, find out how to prepare business financial reports according to SAK EMKM and analyze profit and loss reports for businesses Etawa Ardita Farm crossbreed goat farming, Pacitan district. The theories used in this research are theories about profit and loss financial statements which relate to company profits and losses. The method used in this research is a quantitative method. The data from this research is profit and loss financial report data from 2021-2023 in the Peranakan goat farming business Etawa Ardita Farm Pacitan. Data analysis in this study used horizontal analysis. From the results of the analysis that has been carried out, the development of the profit and loss report for the Etawa Ardita Farm Pacitan Peranakan goat farming business. In 2021 – 2022 net income has increased (3%), in 2022 – 2023 net income has decreased (13%). The factors causing the decline in net profit in 2023 in the Etawa Ardita Farm Peranakan goat farming business are the increase in costs caused by feed costs which increased 50% from an index figure of 100% to 150% and increased 40% compared to 2022, the cost of medicines an increase of 20% from the index figure of 100% to 120% and an increase of 20% from the previous year, as well as additional salary costs of IDR 24,000,000, where in the previous year there were no salary costs.
PENGUJIAN PENGARUH STRUKTUR UTANG DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA DIMODERASI OLEH KEPEMILIKAN MANAJERIAL Adityaputra, Stephanus Andi
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11469

Abstract

Profit serves as the main indicator in assessing a company's financial performance. Because profit growth cannot be guaranteed, it is necessary to carry out an analysis to assess the level of profit growth. In this context, analysis of debt structure, profitability and profit growth is very important for stakeholders to understand the company's financial performance. This research aims to evaluate and identify the impact of Capital Structure and Profitability on Profit Growth. The research sample was determined using a purposive sampling technique to produce 45 samples from construction subsector companies listed on the Indonesia Stock Exchange in the period 2018 to 2022. The research data was then analyzed using Simple Linear Regression Analysis and Moderated Regression Analysis (MRA) using IBM SPSS Statistics 25 to process data. Based on the research results, it is concluded that Capital Structure as measured using the Debt to Equity Ratio (DER) and Profitability as measured using Return on Assets (ROA) have a positive and significant influence on Profit Growth. Apart from that, Managerial Ownership is unable to moderate the influence of Capital Structure or Profitability on Profit Growth. 
Capturing the Digital Age: The Impact of Risks of Technological Advancements in Auditing on Students' Views Johanes, Kristallisya Alexandra; Surifran, Vicky Putra; Gunawan, Samuel Octavianus; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11763

Abstract

Technological developments in the world have experienced extraordinary progress in the last few decades, fundamentally changing the way we live, work and interact. Technological developments have had a significant impact on the audit profession, changing the way auditors conduct audits and provide independent opinions on financial reports. So this research aims to analyze accounting students' views on technological advances in the audit field. The population of this research is students who are taking a study program in accounting at Maranatha Christian University. With a sample size of 65 respondents using purposive sampling. The data collection technique used is a questionnaire and will be processed using Stata software. The results of this research show that aspects of awareness and skills have a positive effect on knowledge, and vice versa.
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU MENGGUNAKAN METODE VALUE FOR MONEY Manullang, Stevania; Fadli, Fadli
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11872

Abstract

The role of the Bengkulu City government in public services is crucial to assess the region's financial strength and the success of financial autonomy. The Bengkulu City Financial and Asset Management Agency (BPKAD) should focus on value for money in its activities. This study aims to evaluate the financial performance of  BPKAD Bengkulu City from 2018 to 2022 using a value for money approach, considering economy, efficiency, and effectiveness. This research is a quantitative descriptive study conducted at BPKAD Bengkulu City, using literature review and documentation for data collection, and analyzed using Economic Ratio, Efficiency Ratio, and Effectiveness Ratio. The results show: in the 2018 fiscal year is include the criteria of economic, less efficient, and very effective. In the 2019 fiscal year, the criteria for assessing financial performance are economical, less efficient, and effective. The 2020 fiscal year with the criteria of being quite economical, inefficient, and less effective.  In the 2021 fiscal year, it is included in the criteria of being quite economical, less efficient, and quite effective. Then for the 2022 fiscal year, the assessment of financial performance is included in the criteria of economy, less efficiency, and effectiveness.
PENGARUH MOTIVASI, FEE AUDIT DAN PENGALAMAN AUDITOR TERHADAP PELAKSANAAN AUDIT PADA UMKM Kristianto, Giovanny Bangun; Dianningsih, Dianningsih
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11263

Abstract

The rapid growth of MSMEs in Indonesia has affected the economy in Indonesia. This economic equality receives support from the government with ease in capital matters. Achieving this capital requires a financial report that must be prepared by MSME activists, and to further improve the economy, the financial report must go through a review or audit process by a public accounting firm. In this research, there are three variables that influence the implementation of MSME audits, namely the motivation of an auditor, the audit fee given for audit services and audit experience. This research aims to determine whether motivation, audit fees and auditor experience have an influence on the implementation of MSME audits, both simultaneously and partially. Data analysis in this study used SPSS with multiple linear regression. The test results show that both partially and simultaneously the three variables, namely auditor motivation, audit fees and audit experience have a significant and positive influence on the implementation of audits in MSMEs.
DETERMINASI TINGKAT PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PULAU SUMATERA Aliyah, Ade Zahrah; Zulkifli, Zulkifli; Oktarida, Anggeraini
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.12292

Abstract

This research aims to analyze the level of dependency, financial independence ratio, number of OPDs, and audit findings in relation to the mandatory disclosure level of Local Government Financial Statements (LKPD) on Sumatera Island from 2018 to 2022. The study population includes all provinces on Sumatera Island, with sample data collected using a saturation technique, resulting in a sample size of 50 LKPD from the 2018-2022 BPK-RI Audit Results Report. The independent variables investigated are the degree of dependency, financial independence ratio, number of OPDs, and audit findings, While the mandated disclosure level of LKPD is the dependent variable. Multiple linear regression analysis and secondary data are used in the present research, which is processed using SPSS version 25. The findings reveal that the level of dependency, financial independence ratio, number of OPDs, and audit findings partially significantly influence the mandatory LKPD disclosure level. The search results show that the level of dependency, financial independence ratio, number of OPDs, and audit findings simultaneously significantly influence the mandatory LKPD disclosure level

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