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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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Apakah stakeholder pressure dan firm size mampu meningkatkan kualitas pelaporan terpadu dengan kinerja perusahaan sebagai variabel moderasi Hukama, Afifah Nidaul; Khomsiyah, Khomsiyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1423

Abstract

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
Moderasi Reputasi Kantor Akuntan Publik pada Hubungan antara Financial Distress dan Komite Audit dengan Audit Delay Indriyanto, Erwin
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1177

Abstract

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.
Pengaruh konservatisme akuntansi dan leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi Vionika, Margareth; Astarani, Juanda; Yunita, Khristina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1328

Abstract

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.
Anteseden dan konsekuensi keberlanjutan laba di sektor transportasi dan logistik yang diakibatkan dampak Covid 19 tahun 2018-2022 Imani, Carolyn Natasya; Khomsiyah, Khomsiyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1404

Abstract

Transportation and logistics companies have been significantly impacted of the COVID-19 pandemic, leading the fluctuations in profitability between periods. Pandemic has signaled instability in profit levels during this period. The study involves 17 transportation and logistics sector listed on the Indonesia Stock Exchange, using purposive sampling techniques. Data analysis was conducted using path analysis with SmartPLS 3.0 software. This research is among the few to consider profit persistence as an intervening variable, particularly in the context of the pandemic in the transportation and logistics sector. Path analysis approach was used with more sophisticated statistical tests than previous studies.
Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender Sunarsih, Uun; Nurdiana, Lila
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1452

Abstract

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.
Hedging market risk using gold: A wavelet quintile correlation approach Sinaga, Melan; Mappadang, Agoestina; Nugroho, Bayu Adi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1459

Abstract

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
Analysis of the influence of environmental performance and environmental costs on financial performance: The role of corporate social responsibility (CSR) as a moderating variable Nurdiniah, Dade; Meita, Iren; Lestari, Bunga
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1515

Abstract

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.
Model efektifitas keuangan dana darurat dalam mendorong pemulihan ekonomi warga desa Ciherang pasca bencana alam gempa Cianjur Muhammad, Maulana Malik; Rachman, Vicky Septian
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1475

Abstract

This research examines the management of emergency funds in post-earthquake recovery in Ciherang Village, Cianjur, focusing on challenges in fund distribution. Key issues include bureaucratic delays, poor inter-agency coordination, and inadequate fund allocation compared to actual needs. Administrative hurdles, such as lost documents and lengthy verification, cause significant delays in disbursement. Allocated funds often fail to cover the full extent of damage, forcing residents to seek additional resources for repairs or livelihood restoration. Poor coordination between agencies and unclear bureaucratic processes exacerbate inefficiencies and frustration among affected populations. Many struggle to navigate a system lacking transparency, further hindering recovery efforts. The study highlights the need for reforms to simplify procedures, improve coordination, and align fund allocation with real needs. Such improvements are essential to accelerate recovery and effectively support disaster-affected communities, ensuring timely assistance and reducing financial strain on survivors. Public interest statements The study focuses on the importance of emergency fund management in post-disaster recovery. It identifies challenges related to fund allocation and bureaucratic delays and advocates for streamlined processes to provide timely assistance to affected communities. Improved coordination and efficient use of emergency funds can reduce recovery time and financial strain for disaster victims, leading to faster restoration of livelihoods and infrastructure.
Anteseden keberlanjutan usaha balai ekonomi desa (BALKONDES) Khasanah, Intan Khamilatul; Yuliani, Nur Laila; Susanto, Barkah; Utami, Pranita Siska; Darmadi, Ravindra Ardiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1477

Abstract

Business sustainability in village economic centers (Balkondes) is crucial for enhancing the village economy and improving the welfare of local communities. This study analyzes the key factors influencing Balkondes businesses sustainability, focusing on three leading indicators: income generation, budget efficiency, and social impact. The research employs a quantitative approach, utilizing survey techniques to gather data from Balkondes managers and relevant stakeholders. The findings indicate that income generation significantly contributes to business sustainability by enabling optimal resource allocation and strengthening financial aspects. However, budget efficiency and social impact do not directly influence business sustainability. Public interest statements The findings of this research benefit Balkondes stakeholders and SOEs by helping them develop more effective and sustainable strategies. Consequently, this research can assist BUMN in achieving social and economic objectives while enhancing the sustainability of its businesses
Pengaruh ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan Oktrivina, Amelia; Ambarwati, Sri; Rosdiana, Elly
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.964

Abstract

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.

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