AKURASI: Jurnal Riset Akuntansi dan Keuangan
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.
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<![CDATA[Perbandingan SAK-ETAP dengan penyajian laporan keuangan koperasi: Studi kasus pada Koperasi ABC ]]>
<![CDATA[Irawan, Julyanne Gracia]]>;
<![CDATA[Aswat, Ibnu]]>;
<![CDATA[Espa, Vitriyan]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1392
<![CDATA[Financial reports are a crucial aspect of business sustainability, especially in cooperative businesses, as they enhance the quality of financial reports by adhering to accounting standards. This study aimed to compare the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) with the financial statements of ABC savings and loan cooperatives in Pontianak. The qualitative method involved three approaches: interviews (in-depth interviews), documentation, and literature review. The study results revealed significant differences between the financial statements of ABC Cooperative and the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). It was found that the presentation of financial statements by ABC Cooperative did not fully comply with the SAK-ETAP. Public interest statements This study is evidenced by the lack of adjustments to items in the presentation of financial statements and the absence of reports presented in the form of statements of changes in equity, flow statements, and notes to the financial statements. These findings indicate that ABC Cooperative's financial statements may not be effectively utilized by relevant parties for business sustainability planning.]]>
<![CDATA[Apakah stakeholder pressure dan firm size mampu meningkatkan kualitas pelaporan terpadu dengan kinerja perusahaan sebagai variabel moderasi ]]>
<![CDATA[Hukama, Afifah Nidaul]]>;
<![CDATA[Khomsiyah, Khomsiyah]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1423
<![CDATA[This study analyzed the influence of stakeholder pressure and company size on integrated reporting and the role of corporate performance as a moderating variable on the influence of stakeholder pressure on integrated reporting. Data for this study were obtained from 36 companies that have published integrated reports listed on the Indonesia Stock Exchange for 2021 to 2023, with 108 observations and hypotheses tested using panel regression analysis with the Eviews 13 program. Content elements of the framework published by the International Integrated Reporting Council were used to measure the quality of integrated reporting in the study. The results revealed that stakeholder pressure had no effect on integrated reporting, Firm Size had a significant influence on integrated reporting, and company performance could not moderate the influence of stakeholder pressure on integrated reporting. Public interest statementsThe managerial implication is that Management needs to pay attention to stakeholder pressure to improve transparency and accountability in integrated reporting. Management must ensure that the reporting is comprehensive, accurate, and relevant, covering financial and non-financial performance aspects. Companies with good performance may be better able to meet stakeholder expectations, and conversely, increasing pressure can encourage companies to improve their performance]]>
<![CDATA[Moderasi Reputasi Kantor Akuntan Publik pada Hubungan antara Financial Distress dan Komite Audit dengan Audit Delay ]]>
<![CDATA[Indriyanto, Erwin]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1177
<![CDATA[This study aims to analyze the effect of the reputation of the Public Accounting Firm (KAP) as a moderating variable in the relationship between financial distress and audit committees on audit delay in mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The methodology used in this study is a quantitative approach with a descriptive and analytical research design. The study population includes companies in the mining sector listed on the Indonesia Stock Exchange, with samples taken using the purposive sampling method. The sample selection criteria include companies that consistently publish complete annual reports and have relevant data during the study period. The data used are secondary data obtained from the company's financial statements. The variables studied include financial distress as measured by the Debt to Asset Ratio (DAR), the audit committee as measured by the number of audit committee members, and the reputation of the KAP as measured by a dummy variable based on partnership status with the Big Four KAP. Data analysis was carried out using multiple regression with the help of the Eviews statistical application. The results of the study indicate that the reputation of the KAP plays a significant role as a moderating variable in the relationship between financial distress and audit delay, but not on the audit committee and audit delay. Financial distress and the audit committee directly affect audit delay. Public interest statements Based on the results of the study, it is recommended that companies in the mining sector pay attention to the reputation of the KAP in choosing an auditor to increase stakeholder trust and reduce audit delay.]]>
<![CDATA[Pengaruh konservatisme akuntansi dan leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi ]]>
<![CDATA[Vionika, Margareth]]>;
<![CDATA[Astarani, Juanda]]>;
<![CDATA[Yunita, Khristina]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1328
<![CDATA[This study examines and analyzes accounting conservatism and the power to avoid taxes with institutional ownership as a moderating variable. This sample includes manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2023. This study includes 37 companies that meet the sample criteria. The analytical method is multiple linear regression analysis, and the analytical tool is SPSS 25. This research indicates that accounting conservatism does not influence efforts to avoid taxes; power influences efforts to avoid taxes; institutional ownership cannot control accounting conservatism to avoid taxes, and institutional ownership can weaken the power used to avoid taxes. Public interest statements The study provides valuable insights for corporate managers, investors, and policymakers regarding the interplay between accounting practices, tax strategies, and ownership structures. By understanding these dynamics, stakeholders can make more informed decisions that align with their financial and ethical objectives.]]>
<![CDATA[Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender ]]>
<![CDATA[Sunarsih, Uun]]>;
<![CDATA[Nurdiana, Lila]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1452
<![CDATA[This study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion. Public interest statements This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance.]]>
<![CDATA[Hedging market risk using gold: A wavelet quintile correlation approach ]]>
<![CDATA[Sinaga, Melan]]>;
<![CDATA[Mappadang, Agoestina]]>;
<![CDATA[Nugroho, Bayu Adi]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1459
<![CDATA[This research assesses gold's hedging and haven qualities against stock market fluctuations. This study uses the daily returns of three exchange-traded funds that best reflect the gold market and the stock markets of developed and emerging economies: iShares MSCI World (URTH), SPDR Gold (GLD), and SPDR S&P Emerging Markets (EDIV). The data set spans January 13, 2012, to December 29, 2023. For analytical purposes, this study estimates the dynamic correlation from the DCC-GARCH model and the newly constructed wavelet quantile correlations (WQC). According to WQC, gold has consistently been a short- and long-term haven for emerging markets during the COVID-19 pandemic and the Russia-Ukraine conflict. However, gold only shows the long-term safe-haven status for the developed markets. Further, this study shows that gold and stock correlations, both short- and long-term, do change with time. Lastly, this research suggests trading strategies based on a constant proportion approach. Public interest statements This study is useful for people to understand hedging methods and trading strategies for gold products]]>
<![CDATA[Analysis of the influence of environmental performance and environmental costs on financial performance: The role of corporate social responsibility (CSR) as a moderating variable ]]>
<![CDATA[Nurdiniah, Dade]]>;
<![CDATA[Meita, Iren]]>;
<![CDATA[Lestari, Bunga]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1515
<![CDATA[This study aims to analyze corporate social responsibility (CSR) in moderating the effect of environmental performance and environmental costs on financial performance in manufacturing companies that are members of the Company Performance Rating Assessment Program (PROPER). This study uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The analysis techniques used include multiple linear regression tests and Moderated Regression Analysis (MRA) tests. Samples were obtained using the purposive sampling method and resulted in 156 observations. The results of the study indicate that environmental performance has an effect on financial performance, while environmental costs have a negative impact on financial performance. CSR as a moderating variable is able to strengthen the effect of environmental performance on financial performance, but cannot strengthen the effect of environmental costs on financial performance.]]>
<![CDATA[Pengaruh ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan ]]>
<![CDATA[Oktrivina, Amelia]]>;
<![CDATA[Ambarwati, Sri]]>;
<![CDATA[Rosdiana, Elly]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.964
<![CDATA[This study addresses the issue of sustainability, which has increasingly become a central focus for companies in their operational activities. One form of accountability for implementing sustainability is the disclosure of Environmental, Social, and Governance (ESG) values in sustainability reports. The ESG risk rating score serves as an indicator to evaluate how effectively a company manages risks across these three aspects. This research aims to examine the influence of ESG risk rating, company size, leverage, and liquidity on the financial performance of firms listed in the ESG Leaders Index from 2020 to 2023. The data was obtained from the Indonesia Stock Exchange using a purposive sampling technique, resulting in 60 observations from 15 companies over four years. The analysis method employed is multiple linear regression. The findings indicate that the ESG risk rating score and company size significantly negatively impact financial performance. In contrast, leverage and liquidity demonstrate a significant favorable influence on the economic performance of the companies. Public interest statements This study provides a foundational reference for future research and aids practitioners in understanding critical factors influencing financial performance. It enhances financial decision-making by offering insights that contribute to academic literature and practical applications within finance. This research ultimately supports organizations in improving their sustainability practices and economic outcomes.]]>
<![CDATA[Dampak negatif leverage dan periode pandemi Covid-19 pada kinerja perusahaan sektor konstruksi di Indonesia ]]>
<![CDATA[Fadlillah, Robby Adam]]>;
<![CDATA[Ferli, Ossi]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
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DOI: 10.36407/akurasi.v6i3.1478
<![CDATA[Company Size, Leverage, and the Anomalous Year of COVID-19 on the financial performance (ROA) of construction companies listed on the Indonesia Stock Exchange (2017-2022) using panel regression. The findings reveal that the CFO has no significant impact on ROA. At the same time, Leverage negatively affects ROA, and Company Size positively affects it. The COVID-19 Anomalous Year significantly and negatively influences financial performance, highlighting the pandemic’s disruptive effect. These findings offer insights into financial performance factors, emphasizing the importance of adaptive management strategies during uncertain economic conditions. Public interest statements This study provides insights for construction companies and the general public on how financial strategies such as leverage and company size affect financial performance, particularly during a crisis like COVID-19. The findings suggest that while larger companies may perform better, high leverage can pose risks, especially in unpredictable economic conditions. These insights can help companies develop adaptive strategies to survive economic disruptions, emphasizing the importance of balanced financial management.]]>
