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AKURASI: Jurnal Riset Akuntansi dan Keuangan
Published by Lembaga Pengembangan Manajemen dan Publkasi Imperium
ISSN : -     EISSN : 26852888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
Arjuna Subject : -
Articles 11 Documents
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Search results for , issue "Vol 4 No 3 (2022)" : 11 Documents clear
Corporate governance, firm value, institutional, ownership and corporate social responsibility Mita Nur Octaviani; Ludwina Harahap
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.542

Abstract

Research in the area of corporate governance (CG) conducted so far, focusing more on the board of commissioners, board of directors, and audit committee on the achievement of corporate value; institutional ownership mechanisms are still rarely analyzed. Therefore, this study explores more roles of institutional ownership in mitigating manager behavior not to impede the achievement of corporate goals and the creation of corporate value. Other governance mechanisms, namely external governance, can also discipline managers to help achieve the company's goals of improving shareholders' prosperity using corporate CSR proxies. With a sample of 13 companies registered in the mining sector for 5 years, researchers tried to test whether internal and external governance could positively affect the company's value. The results show that internal and external governance positively affect the company's value, except for the influence of the audit committee, which shows its insignificance to the company's value. Moreover, independent commissioners, board of commissioners, institutional ownership, and CSR positively significantly affect the company's value. The result may contribute to the development of corporate governance literature and support to the authority board to strengthen the regulations which is protect the investors, shareholders and also stakeholders elsewhere.
Strategi sektor perbankan menghadapi ancaman non performing loan pada masa pandemic COVID-19 Tyahya Whisnu Hendratni; DW Soemarsono; Hindradjid Harsono
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.554

Abstract

This study aims to determine the effect of inflation, interest rates, and ROE on NPL in Commercial Banks, how the banking sector strategy faces the threat of NPL during the Covid-19 Pandemic, and how the implementation of government policies and their effects on NPL. ROE, Interest Rates, and Inflation on the dependent variable, name. The data used in this study is secondary data, which is panel data sourced from financial reports published on the official website www.idx.co.id. Inflation occurs due to excess demand for several products or services and encourages an increase in overall product prices; inflation will undoubtedly be accompanied by rising interest rates for savings and loans. As a result, the value of non-performing loans owned by banks tends to increase. The higher inflation will encourage an increase in the tendency of the importance of NPL owned by a bank. The higher inflation will promote growth in the direction of the value of NPL. Inflation has a significant positive effect on NPL owned by a bank. The results of this study indicate that the rise and fall or ROE can affect the increase or decrease in NPL.
Pengaruh pandemi Covid-19 terhadap indeks sektoral di Bursa Efek Indonesia Basis G Andamari; Shanti Lysandra; Salis Musta Ani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.696

Abstract

This study analyzes the effect of the Covid-19 pandemic, which consists of the number of confirmed positives, the number of active people, and the number who died from Covid-19 on the sectoral index on the Indonesia Stock Exchange (IDX). The research method used is quantitative research with causality analysis. The data used in this study is secondary data obtained from the Ministry of Health website and Worldometers for the Covid-19 pandemic and the IDX for sectoral index data for the period January 2020-June 2021. The results of the analysis show that the Covid-19 pandemic affects all IDX sectoral indices with a high level of different influences, namely: (1) significantly negatively affected sectors: properties and trade (transportation, restaurant, hotel, and leisure sub-sectors), (2) negatively affected sectors: miscellaneous industry, consumer, financial and manufacture and ( 3) Positively affected sectors: mining and infrastructure (telecommunication and technology sub-sector).
Analisis reaksi pasar saham terhadap pengumuman lockdown Covid – 19 lima negara wilayah Asia Tenggara Eka Yuning Pratiwi; Isbandini Veterina; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.701

Abstract

The capital market is susceptible to changes or events happening inside or outside the country. Changes in the capital market will affect them directly or indirectly to the economy. The announcement of COVID – 19 lockdown is one of the major impacts on the capital market nowadays. This study aims to determine whether there are significant differences in returns before and after the announcement of the COVID – 19 lockdown in five countries in the Southeast Asia region. The five countries were selected based on the fifth highest population (Indonesia, Philippines, Vietnam, Thailand, and Myanmar). The period of observation is 90 days, and the forecast period is 21 days; the window period is ten days before and ten days after the announcement. The results showed that there was no significant difference in returns before and after the announcement in five countries in the Southeast Asia region.
Determinan laba bersih pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Yuana Rizky Octaviani Mandagie
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.709

Abstract

This study aims to test the influence of production costs, promotional costs and sales on net profit. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sample count of this study is 11 companies. The analysis conducted in this study is descriptive statistical test, normality test and hypothesis test. The measuring instrument used for this analysis is spss version 25 program. The results showed that production costs and sales had an effect on net profit, while promotional costs had no effect on net profit with a probability.
Determinan karakteristik keuangan perusahaan terhadap manajemen pajak Agoestina Mappadang; Wahyudin Wahyudin; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.604

Abstract

This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage, and size on tax management in manufacturing companies listed on the Indonesia Stock Exchange. The use method is quantitative. The sample was selected through purposive sampling; as many as 244 data were used for five years from 2017 to 2020. The data collection method is the non-participant observation method. Data acquisition sources using secondary data and data processing techniques use multiple regression tests. This study result concludes that it has a significant positive effect on the company's profitability variable on tax management and a positive relationship between the capital intensity ratio variable on tax management. Furthermore, a positive impact of company size on tax management has been confirmed. At the same time, leverage is also significantly positive on tax management.
Financial performance analysis of sharia banking with maqashid shariah index method Saiful Muchlis; Munir Munir; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.669

Abstract

This study aims to determine the financial performance of Islamic banking using the Maqashid Shariah Index financial approach. This study uses a type of descriptive research with a quantitative approach. The population of this study is Islamic commercial banks in Indonesia operating from 2015 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic commercial banks with six years of observation. Data was used in this study in the form of secondary data. The data collection technique uses the documentation method in the form of annual financial reports (annual reports) on the official website of each Islamic commercial bank. The results of the study prove that 1) Bank Muamalat Indonesia (BMI) ranks first in calculating the performance of the maqashid sharia index, and Bank BTPN Syariah (BTPNS) ranks lowest. 2) In general, Islamic banks in Indonesia have fulfilled the three objectives of sharia well, so in the future, this good achievement needs to be developed and improved. Management may be made to determine and implement a reasonable and also appropriate strategy, such as increasing the knowledge and capabilities of the company's human resources, optimizing capital, developing various financing products, and maintaining a spirit of cooperation between Islamic financial institutions with related customers
Analisis kesiapan profesi akuntan dalam era adaptasi kebiasaan baru Inna Zahara; David ulistiyantoro; Gerlan Haha Nusa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.712

Abstract

This research aims to determine the standard of skills needed to be involved in the accounting profession in the era of new habits (new normal) adaptation. The standard is in line with data on job market demand for beginners in the accounting profession disclosed on the job market job sitedepnaker. The population and sample of the study were ten job openings, including the categories "audit and taxation," "banking or finance,";" Finance or Investment," and "General Accounting or Finance." The results of the first study showed that in the new normal era, the standard of skills needed to dabble in the accounting profession is based on data on job market demand disclosed on the job market job website, including having work experience and a certificate. Second, human resources are an essential part of another company's resources. One of the assessments of the quality of human resources can be seen from his work experience. Although beginner job openings are still needed, prospective employees with work experience of approximately one to two years are preferred. This can be understood because work experience becomes a plus for job seekers. With work experience, workers are more adaptable to fulfill their obligations.
Faktor-faktor yang mempengaruhi audit report lag Christian Elrico Harison Lala; Lintje Kalangi; Anneke Wangkar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.768

Abstract

This research aims to determine whether company size, profitability, audit opinion, and auditor reputation significantly affect audit report lag. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. Return measures the natural logarithm of total assets, company size, and profitability on Assets (ROA). Audit opinion and auditor reputation are measured using the nominal scale with dummy variables. The type of this research is quantitative, with purposive sampling as the technique of selecting samples, and 26 companies were selected as samples. The data were analyzed using the multiple linear regression method. Based on the analysis results, it was proven that company size, profitability, and audit opinion had a significant effect on the audit report lag. Meanwhile, the reputation of a public accounting firm has no significant effect on audit report lag on property and real estate companies listed on the Indonesia Stock Exchange.
Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi Kezia Josephine; Vianty Adella Santo; Totti Andrea Leonardo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.784

Abstract

This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure.

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