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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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The effect of profitability, company size, liquidity, bond age and collateral on bond ratings in banking companies listed on the Indonesia Stock Exchange Fadli, M.Fajar Zahrul; Ilhami, Susanti Dwi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1139

Abstract

The only form of funding that a company used to obtain funds was by issuing bonds. This research aims to determine the significance of the effect of profitability, company size, liquidity, bond age, and collateral on bond ratings in banking sector companies listed on the IDX. The data in this research is secondary data obtained from www.idx.co.id and the PT Pefindo website. The total sample was 14 banking sector company bonds for the 2018–2022 period, using a purposive sampling method. The data analysis technique used is a logistic regression analysis test with the IBM SPSS Statistics 26 program. The results of the analysis show that profitability has a significant positive effect on bond ratings. Company size has an insignificant negative effect on bond ratings. Liquidity has a significant positive effect on bond ratings. Bond age has an insignificant positive effect on bond ratings. Collateral has a significant negative effect on bond ratings.
Financial distress BUMN di Indonesia: Studi pada perusahaan go-public tahun 2017-2022 Bahrum, Susatyo; Hariranto, Susanto S.; Mayangsari, Sekar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1149

Abstract

The aim of this research is to analyze whether there is an influence of the variables profitability, leverage, company size, volatility, and audit quality on the financial distress of Go-Public Companies in 2017-2022. This research contributes to covering the gap in differences in previous research results while providing a different perspective by using corporate sector moderating variables in analyzing the financial distress of Go-Public BUMN in Indonesia. The data population that will be used is Go-Public companies listed on the Indonesia Stock Exchange (BEI) in the research period 2017-2022. The research results show that partially leverage has a negative effect and company size has a positive effect on financial distress, while stock volatility has no negative effect and audit quality has no positive effect on financial distress of BUMN in Indonesia as proxied by the Altman Z-Score value. However, simultaneously, these four variables have an influence in predicting the financial distress of BUMN listed on the Indonesia Stock Exchange for the 2017-2022 period. The moderating variable in this study shows that all sectors examined in this study are able to provide a negative moderating impact on audit quality and a positive impact on the company size variable.
Board diversity dan kinerja pasar perusahaan sektor property dan real estate Sejati, Dedy Satrio; Muazaroh, Muazaroh
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1171

Abstract

This study aims to investigate whether the diversity of board characteristics, such as gender diversity, age diversity, and diversity in length of work, impacts the market performance of companies in the property and real estate sector. The study population comprised 862 companies listed on the Indonesia Stock Exchange (IDX) in 2022. Purposive sampling was employed, and 55 property and real estate companies listed on the Indonesia Stock Exchange (IDX) were selected as the sample during the 2020-2022 period. The study used 163 research data as samples. The results demonstrate that the gender diversity of directors significantly negatively impacts the company's market performance. On the other hand, directors' age diversity significantly impacts the company's market performance. Meanwhile, the directors' service length diversity could be more significant in the company's market performance. The findings of this study suggest that age diversity should be considered when selecting a board of directors in the property sector, as it will complement each other between young and old directors and improve the company's market performance.. Public interest statements The benefit of this research for the general public is understanding the influence of board diversity and the value of property and real estate sector companies as input regarding knowledge for people in the world of work.
Pemediasian Kinerja Keuangan: Manajemen laba dan Kebijakan dividen terhadap Nilai Perusahaan Molina, Molina; Aliendia, Aditya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1176

Abstract

This research was conducted with the aim of analyzing the effect of earnings management and dividend policy on firm value with financial performance as the intervening variable. Firm value is an indicator of financial performance for companies that have gone public. High corporate value will indicate high shareholder prosperity. The research was conducted using population data from 168 listed manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2019. The sampling method in this study used purposive sampling and used the SEM PLS regression analysis technique and path analysis which was processed using the WarpPLS 7.0 program. The research results show that earnings management and dividend policy directly affect financial performance and firm value. While financial performance is able to mediate the relationship between earnings management and firm value, as well as the relationship between dividend policy and firm value, financial performance can mediate these two variables.
Pengaruh kompetensi auditor, penggunaan analitik big data, dan penggunaan forensik digital terhadap kualitas audit investigatif Aji, Wahyu Nugroho Dwi Kuncoro; Wardhani, Nurhastuty Kesumo
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.v6i2.1232

Abstract

Investigative audits are crucial in uncovering indications of state losses and criminal acts of corruption in Indonesia. The quality of investigative audits influences the success of the law enforcement process and the justice system's integrity. Factors such as auditor competency, Big Data analytics, and digital forensics are important in improving the quality of investigative audits. This research aims to test the impact of auditor competency, Big Data analytics, and digital forensics on improving the quality of investigative audits. A purposive sampling method was used with 127 BPK auditor respondents. The data analysis method used is multiple linear Regression. The research achievements show that auditor competency, the use of Big Data analytics, and the application of digital forensics significantly impact the quality of investigative audits. BPK institutions should pay attention to selecting auditors with a high level of competency, use Big Data analytics, and apply digital forensic technology to improve their investigative audit performance. Public interest statements This research directly contributes to improving the quality of investigative audits, which has the potential to promote transparency and accountability in public financial management. The findings provide practical guidance for audit institutions to enhance their selection, training, technology, and audit practices, empowering them to make positive changes.
Evaluasi Compliance Risk Management (CRM) Dalam Kegiatan Pengawasan Di KPP Pratama Gianyar Shabarudin, Akhmad; Nuryanah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1266

Abstract

The low number of Daftar Sasaran Prioritas Penggalian Potensi (DSP3) which derives from Compliance Risk Management (CRM) (8.47% of the DSP3) at Gianyar Tax Service Office motivates this study to evaluate the use of CRM called CRM Fungsi Pemeriksaan dan Pengawasan (CRM Rikwas) in supervision activities (starting from the planning, implementation, and follow-up stages) at Gianyar Tax Service Office. Evaluation is measured by the criteria of effectiveness at the planning stage of supervision and adequacy at the stage of implementation and follow-up stage of supervision. This study is a case study with an evaluation approach. The research method used is a qualitative method and descriptive analysis. Data was collected by collection of documentation, interviews with the Account Representative (AR) and the Head of the Supervision Section, and questionnaires to the AR. The results of the evaluation with the effectiveness criteria showed that CRM Rikwas suggests effectiveness in the planning stage of supervision. The results of the evaluation with the adequacy criteria indicate that the CRM Rikwas is not adequate in assisting the supervision activities (implementation and follow-up stages) because several indications of non-compliance are not following the actual situation. Based on these findings, this study recommends that AR at the Gianyar Tax Service Office review the non-conforming indicators first and recommends the DGT follow up on those findings.
Evaluasi Penerapan Sistem Manajemen Anti Penyuapan (SMAP) pada Inspektorat Jenderal Kementerian A Adelina, Zhazha Mia; Nuryanah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1268

Abstract

To implement Presidential Instruction No. 10 of 2016 concerning Actions to Prevent and Eradicate Corruption, the National Standardization Body adopted ISO 37001:2016 concerning the Anti-Bribery Management System (Sistem Manajemen Anti Penyuapan/SMAP) to become SNI ISO 37001:2016. Currently, SMAP has been implemented by government institutions and companies in Indonesia. One of the agencies implementing SMAP is the Inspectorate General of Ministry A. The urgency of implementing SMAP is that the Inspectorate General as the Government Internal Supervisory Apparatus has a risk when conducting an audit that has the potential for negotiations to cover up a problem, so that the audit process made to be vulnerable to bribery. The purpose of this research to evaluate the implementation of the SMAP that has been carried out by the Inspectorate General of Ministry A. This research is case study research with evaluation scenarios using the gap analysis method on 7 requirements clauses based on SNI ISO 37001: 2016 namely Organizational Context, Leadership, Planning, Operations, Support, Performance Evaluation, and Improvement. Gap analysis is used to find out the weaknesses between the current application Conditions and how important the Conditions must be achieved. The results of the study show that the implementation of the Support, Performance Evaluation, and Improvement clauses in terms of implementation still needs to be improved.
Pengaruh struktur GCG terhadap manajemen laba dengan koneksi politik sebagai variabel moderasi Hasan, Ismail; Rani, Puspita
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.v6i2.1295

Abstract

This research aimed to determine the influence of good corporate governance structure on earnings management with political connection as a moderating variable. The independent variables were managerial ownership, institutional ownership, board size, and independent commissioners. Earnings management was the dependent variable. The moderating variable was political connection. The research population was non-financial services companies listed on the Indonesia Stock Exchange 2018-2022. The research sample was 562 firm-years. The research results showed that institutional ownership and independent commissioners had a negative influence on earnings management, while managerial ownership and board size had no influence on earnings management. Political connection weakened the negative influence of institutional ownership on earnings management. Political connection was not proven to strengthen the positive influence of managerial ownership on earnings management. Political connection was not proven to weaken the negative influence of board size and independent commissioners on earnings management. Public interest statements This research can increase knowledge regarding GCG structures, political connection and earnings management. The results of this research can also be used as input for regulators in implementing GCG to prevent earnings management.
Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Farmasi di BEI Elbawati, Anjula; Rusmita, Sari; Haryono, Haryono
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.v6i2.1318

Abstract

The current economic situation has created fierce competition among companies to increase their value and appear attractive to investors. This study aims to determine the impact of financial ratios (liquidity, profitability, and solvency) on the value of pharmaceutical companies listed on the IDX. Multiple linear regression analysis methods were used in this study. The results indicated that liquidity positively and significantly affects firm value. In contrast, profitability and solvency have a negative and insignificant impact on firm value. Simultaneously, liquidity, profitability, and solvency collectively significantly influence firm value. Public interest statements This study is valuable for understanding how financial ratios affect the value of pharmaceutical companies listed on the IDX. By analyzing liquidity, profitability, and solvency ratios, this study helps investors and managers make better-informed decisions. Investors can evaluate financial health and growth potential, while managers can pinpoint areas that require improvement. This research is anticipated to enhance the transparency and efficiency of the Indonesian capital market, particularly in the pharmaceutical sector.
Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi Rosiana, Ela; Rafa, Wukuf Dilvan; Heniwati, Elok
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.v6i2.1319

Abstract

This research was carried out with the aim of testing and analyzing the influence of profitability, cash holding, and firm size on earnings management through moderating managerial ownership. The type of research applied is causal based and involves quantitative methods from secondary data. The population of this study consists of companies in the real estate, property and building construction sectors that are officially listed on the IDX for the 2020-2023 period. Purposive sampling technique is a data collection technique. Data processing involves the Eviews version 10 application. Sample selection. Profitability has a positive influence on earnings management, cash holding does not affect earnings management, and company size does not affect earnings management. Meanwhile, managerial ownership cannot moderate profitability in earnings management, cash holding with earnings management can be moderated by managerial ownership, and company size in earnings management cannot be moderated by managerial ownership.

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