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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 3 Documents
 1 
Search results for , issue "vol. 8 no. 2 (2026)" : 3 Documents clear
Pengaruh likuiditas, profitabilitas, dan solvabilitas terhadap penerimaan opini audit going concern pada perusahaan sektor pertambangan Devito Ardiansyah Gumilar; Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i2.1881

Abstract

This study aims to examine the effect of liquidity, profitability, and solvency on the acceptance of going concern audit opinions in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data collected from annual reports and financial statements. The sample consisted of 29 companies with 87 firm-year observations selected through purposive sampling. Panel data regression analysis was conducted using EViews 13, and the Common Effect Model (CEM) was selected as the most appropriate model. The findings indicate that liquidity, measured by the Current Ratio (CR), and profitability, measured by Return on Assets (ROA), have a negative and significant effect on the acceptance of going concern audit opinions. In contrast, solvency, measured by the Debt to Asset Ratio (DAR), has no significant effect. The originality of this study lies in its focus on mining companies during the 2022–2024 post-pandemic period, providing updated empirical evidence on the financial factors influencing auditors' decisions in issuing going concern audit opinions.
Mekanisme Good Corporate Governance dan Women on Board terhadap Kualitas Laporan Keuangan Yohanes Sugiarto; Aurora Angela
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i2.1865

Abstract

This study examines the effect of GCG mechanisms, namely audit committee meeting frequency, the proportion of independent commissioners, managerial ownership, institutional ownership, and women on board, on financial reporting quality in infrastructure companies listed on the Indonesia Stock Exchange during 2020–2024, This quantitative study uses secondary data obtained from annual reports and financial statements. The sample was selected using purposive sampling, resulting in 200 firm-year observations. Data were analyzed using multiple linear regression. The results indicate that independent commissioners, managerial ownership, and institutional ownership positively affect financial reporting quality. In contrast, women on board negatively affect financial reporting quality, while audit committee meeting frequency has no significant effect. Public interest statements The findings highlight that GCG mechanisms function not only as a regulatory requirement but also as an effective tool for improving financial reporting quality. Investors and stakeholders should evaluate the effectiveness of corporate monitoring functions rather than relying solely on the formal implementation of GCG practices.
Efektivitas sistem ERP dalam pengelolaan pengeluaran kas melalui mekanisme uang muka pada divisi logistik Dinda Rizky Aulia; Dwi Suhartini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i2.1879

Abstract

Abstract This study analyzes the effectiveness of the Enterprise Resource Planning (ERP) system in cash disbursement management through the operational advance payment mechanism at the Logistics Division of PT X. Using a qualitative case study, data were collected through observation, semi-structured interviews, and documentation, and analyzed using the Miles et al. (2014) model. The findings show that ERP supports operational advance payment management through structured administration, easier access to information, and better transaction monitoring and control, with 141 of 154 advance payment accountability reports (91.6%) completed on time. Nevertheless, the ERP implementation has not yet been fully and systematically integrated, as indicated by continued reliance on manual tools and physical documents for monitoring and supporting administrative processes. These findings indicate that ERP effectiveness depends on integrating business processes. Public interest statements This study shows that ERP helps companies manage operational advance payments in a more structured, documented, and controlled manner. Better system integration can reduce reliance on external applications and physical documents while improving transaction monitoring.

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