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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 160 Documents
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Fraud teori, dan keterkaitan dengan bidang akuntansi, manajemen, ethical culture, audit dan tehnologi: Suatu studi literatur Sri Ambarwati; Susilawati Susilawati; Ameilia Damayanti; Roy Prakoso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.1013

Abstract

This article delves into various theories about fraud and their development, explaining why the theory of fraud is both broad and constantly evolving. The method used in this research was a literature study, referencing the period since the beginning of the development of the Fraud theory. Each theory is criticized for giving way to new variables, making the most appropriate contribution to scientific development, and explaining fraud prevention practices in companies. Research on fraud has been widely carried out both abroad and in Indonesia. The findings from this literature study reveal that fraud is inseparable from ethics. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. Public interest statement Fraud is not solely related to management accounting but also involves behavioral accounting and psychological aspects, which should be integrated because fraud involves organizational and human behavior.
Persepsi mahasiswa akuntansi terhadap minat profesi akuntan pendidik: teori motivasi dan harapan berbasis akuntansi syariah Hosnan, Ali; Leniwati, Driana; Wahyuni, Endang Dwi; Mudrifah, Mudrifah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.913

Abstract

Accountant educators have a significant role in developing human resources now and in the future because accountant educators are the starting point in creating professional accountants who behave ethically. The purpose of this study is to analyze how accounting students perceive the interest of the accounting profession as educators based on Herzberg's Hygiene-Motivation Theory and Vroom's Expectancy Theory. Data were obtained from interviews with research subjects, accounting lecturers, and students at the University of Muhammadiyah Malang, Class of 2018 and 2019. Based on Herzberg's Motivation Theory, factors that influenced students' disinterest in the accounting educator field were job interest, company policy, working conditions, and salary levels in expectancy theory. Students are more likely to expect to become accountants in companies and governments when they graduate from accounting majors.
Pengaruh laba bersih, ukuran perusahaan, struktur modal, dan likuiditas terhadap harga saham Melinda, Hesti Sisma; Dewi, Siska
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1027

Abstract

This study aims to determine the effect of net profit, company size, capital structure, and liquidity on stock prices (a case study on a manufacturing company in the food and beverage sub-sector in 2018-2022). The research population is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for 2018-2022. The sampling technique used was the purposive sampling technique. The data type used is secondary data obtained from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple linear regression using SPSS version 25. The partial results show that stock prices have a positive and significant effect on stock prices, company size has no effect on stock prices, capital structure has a negative and significant effect on stock prices, and liquidity has no effect on stock prices. Public statement interest This research can be used as input in assessments carried out by company management and the wider community to measure share prices to attract investors to invest their capital in the company to make a profit.
Pengaruh rasio keuangan alam mendeteksi kecurangan laporan keuangan: Perusahaan consumer non-cylicals di Bursa Efek Indonesia tahun 2018-2021 Putri, Narifa Alya; Nuryatno, Muhammad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1042

Abstract

The study aims to analyze Leverage (debt to equity & debt to asset), Profitability (gross profit margin), Asset Composition, Liquidity (Current Ratio), and Capital Turnover affect Financial Statement Fraud. The population used by non-cylical consumer companies listed from the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique of this study is by purposive sampling. This study used multiple regression and IBM SPSS. Secondary data includes annual financial statements. The results of the writing concluded that debt to equity, debt to asset, gross profit margin, Asset Composition did not have a significant effect on financial statement fraud. Current Ratio and Capital Turnover have a significant negative effect on financial statement fraud.
Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari Abrori, Mochamad Ali; Utaminingtyas, Tri Hesti; Zakaria, Adam
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1070

Abstract

The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.
Financial literacy, gender, and economic behavior: The perspective of undergraduate accounting students Setiana, Sinta; Debbianita, Debiannita; Eunike, Eiren
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1093

Abstract

This study aims to check and analyze the impact of financial literacy and gender on economic behavior. The population comprises 247 active undergraduate accounting students of Maranatha Christian University in batches 2019, 2020, and 2021. Moreover, the Slovin formula with a 1% error margin calculates the total samples 241, taken by stratified random sampling. Unfortunately, only 229 students responded to the survey between September and October 2022. Therefore, the structural equation based on covariance analyzes the related responses through checking hypotheses. After testing and discussing them, this study infers that financial literacy does not affect economic behavior. However, males are better at financial behavior than females. Public interest statementsBased on the result of this study, the undergraduate accounting department suggests that the students follow a registered financial planning class before graduation to get the recognized competency documented in the diploma supplement. Coincidentally, the class to get this certification is organized by appointed lecturers in the undergraduate management department at Maranatha Christian University. Therefore, this class can give them a deeper understanding of personal financial management.
Faktor-faktor yang memengaruhi agresivitas pajak pada industri manufaktur tahun 2017-2021 Gulam, Rizal; Pangestuti, Dinik Fitri Rahajeng
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1097

Abstract

This study aims to determine the influence of gender of directors, independent commissioners, audit committee, profitability and leverage on tax aggressiveness. This study is quantitative research using multiple linear regression techniques using a purposive sampling method based on predetermined criteria. The object of this research is manufacturing companies in the consumer goods industrial sector 2017-2021. This research uses panel data with a total of 170 observations from a sample of 34 companies. The results of the study show that women are more careful in making decisions but the results obtained are that gender cannot affect tax aggressiveness. Independent commissioners, in law are organs that must exist, but cannot influence tax aggressiveness because companies only want to comply with regulations. Leverage cannot reduce tax aggressiveness because high leverage will create high risks. But the audit committee and profitability can reduce the aggressiveness of the company because the audit committee can assist the commissioner in supervising, and profitability can reflect the company's financial well-being. Audit committee and profitability have a positive effect on tax aggressiveness. Gender of directors, independent commissioners and leverage have no effect on tax aggressiveness.
Pengaruh karakteristik perusahaan terhadap tax avoidance Saraswati, Fitri Dyah; Utami, Endang Sri
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1116

Abstract

This study examines the impact of firm characteristics on the practice of tax avoidance. The primary objective of this study is to examine the impact of profitability, leverage, liquidity, and business size on the level of tax avoidance among coal mining firms that are publicly listed on the Indonesia Stock Exchange during the time frame of 2019 to 2022. The study employed a quantitative approach and utilized a research design focused on establishing causal relationships. The information utilized for this research is categorized as secondary data. To determine the sample size utilizing the purposive sampling method, 44 data points were collected in total. The study utilized a documentation-driven approach to gather data. Descriptive analysis of classical assumptions and multiple linear regression analysis were utilized to analyze the research data. The results of this research suggest that there is no statistically significant relationship between profitability and tax avoidance. Nonetheless, it has been determined that both leverage and liquidity exert a substantial impact on tax avoidance. Conversely, it seems that the size of firm as an entity does not exert a substantial influence on tax avoidance. Tax avoidance is manifestly influenced by the concurrent presence of profitability, leverage, liquidity, and corporate scale.
Analisis determinan kinerja pasar modal (IDX30) di Indonesia Sundoro, Hary Saputra; Putlia, Grace; Lie, Jessica Vonnie
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1124

Abstract

Indonesia has a capital market called the Indonesian Stock Exchange (IDX). IDX performance can be measured from existing indices and one of them is the IDX30 index. IDX 30 performance can be influenced by several factors such as macroeconomic variables and CPO prices. This research aims to determine movements in capital market performance in Indonesia caused by influencing factors. The VECM method will be used in this research. The research period starts from 2019 to June 2023. The result of this research is that CPO prices and inflation have a positive influence, while reference interest and exchange rates have a negative influence on IDX30 performance in the short and long term. The performance response of the IDX30 is most influenced by the IDX30 variables themselves. Public interest statements The research hopes that the relevant parties, especially the government, issuers and investors can take the necessary policies. The results of this research can be a reference material in predicting capital market movements in Indonesia, especially the IDX30 index, which is caused by factors that influence it, such as macroeconomics and CPO prices.
Pengaruh mekanisme corporate governance terhadap integritas laporan keuangan Handayani, Tri; Budiantara, Martinus
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1126

Abstract

The purpose of this research is to examine the influence of institutional ownership, managerial ownership, independent commissioners, and the audit committee on the integrity of financial reports. The research population consists of insurance sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sampling method used is purposive sampling, with a total of 13 companies selected as samples. Data analysis techniques include classic assumption tests, such as normality tests, multicollinearity tests, autocorrelation tests, and heteroskedasticity tests. Hypothesis testing is conducted using multiple regression analysis. The results of this study indicate that institutional ownership, the audit committee, and independent commissioners have an impact on the integrity of financial reports, while managerial ownership does not have an impact on the integrity of financial reports Public interest statements This research is expected to serve as a valuable reference for enhancing understanding and knowledge in the field of accounting, as well as providing crucial information for investors and financial analysts in evaluating investment decisions related to companies.

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