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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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Pengaruh profitabilitas dan struktur modal terhadap nilai perusahaan pada sektor transportasi Oktrivina, Amelia; Astuti, Shinta Budi; Janah, Zulfa Nurul
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.v5i3.1026

Abstract

This study aims to analyze the impact of profitability, measured by return on assets and equity, and capital structure assessed through the debt-to-equity ratio on firm value in the transportation sector listed on the Indonesia Stock Exchange. The sample consists of 13 companies over a research period from 2017 to 2020, utilizing purposive sampling for sample selection. A total of 52 observations were conducted, employing panel data analysis techniques with the assistance of Eviews 10 software. The results indicate that return on assets and return on equity do not affect firm value during the specified period. In contrast, the debt-to-equity ratio has a positive influence on firm value. Public interest statements This research highlights the importance of understanding factors influencing firm value, such as profitability and capital structure, for stakeholders in the transportation sector. This study offers insights that can aid investors and managers in making informed investment and financial management decisions. The findings are expected to contribute to developing better and more sustainable business practices within the transportation industry.
Pengaruh kualitas laba terhadap potensi kerugian investasi: Sebuah rasionalitas dalam pemetaan kepastian masa mendatang Siladjaja, Muljanto; Siladjaja, Jonathan Pratama
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.v7i1.1474

Abstract

Sejumlah penelitian terkini menunjukkan bahwa kualitas laba sebagai pengukuran kualitas, dimana perhatian dan kewaspadaan terhadap perilaku penyesatan informasi yang menyebabkan potensi kerugian investasi, yang para pemegang saham mempunyai prioritas terhadap laba ril. Kebijakan akuntansi yang konsisten adalah indikator dari kinerja masa mendatang yang lebih baik, terutama tingkat kepastian masa mendatang. Penelitian explorasi memberikan bukti bahwa perilaku rational merupakan sebuah manfaat dari laporan keuangan berkualitas dengan pengharapan pencapaian tingkat imbal hasil mas amendatang yang lebih baik. Periode pengumpulan data dilakukan pada industri sektor dalam kurun waltu 2010 hingga 2023, dengan jumlah sampel 473 dari jumlah observasi 4.182. Hasil penelitian ini menunjukkan ada kontribusi positif perhitungan akuntnasi melalui tingkat kepatuhan dalam rangka membuat pegerakan harga saham yang landai, hal ini dapat berperan sebagai indikator persepsi pelaku pasar modal yang positif. Hubungan timbal balik antara pemegang saham dan manajemen merupakan bukti perlaku pengambilan keputusan yang rasional dan table matriks payoff sebagai implikasi teori permainan, yang menekan ada pengaruh prediksi masa depan lebih baik dalam proses keputusan investasi. Kualitas laba memberikan indikasi tingkat kepercayaan, termasuk penerapan manajemen paja yang benar, dimana prosedur delisting harus diterapakan untuk perusahaan yang tidak mempunyai prospek yang baik. Ha,batan dalam menghitung tingkat imbal hasil masa medatang telah memicu perilaku ketidak rationalitas dalam krisis keuangan,dimana gejolak harga saham merupakan bukti perspektif rationalitas.
Dampak negatif leverage dan periode pandemi Covid-19 pada kinerja perusahaan sektor konstruksi di Indonesia Fadlillah, Robby Adam; Ferli, Ossi
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.v6i3.1478

Abstract

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.
Analisis excess return pada perusahaan MNC36 dengan Fama French Model tiga faktor Maulana, Yasir; Lestari, Puji
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.v7i1.1490

Abstract

This research examines excess returns using the three-factor Fama-French model (market risk, size, and book-to-market ratio) on stocks of MNC36 index businesses listed on the Indonesia Stock Exchange (IDX) over the 2020-2022 timeframe. This research used purposive sampling to choose a population of 55 firms, resulting in a sample of 19 enterprises. The analytical methods used are descriptive analysis and verification analysis using panel data regression analysis. All variables in this research satisfy the traditional assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The panel data regression findings indicate the impact of market risk, size, and book-to-market ratio on excess return. The hypothesis test concludes that the three factors together influence excess returns.
The effect of accounting conservatism on the cost of equity with information asymmetry as an intervening variable and corporate governance as a moderator Sari, Ade Hanifah; Lastiati, Anies
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.v7i1.1511

Abstract

This study aims to examine the relationship between accounting conservatism and the cost of equity, both directly and indirectly, and to test the role of information asymmetry as an intervening variable with corporate governance as a moderating variable. The research employs a quantitative method. The sampling technique was determined using purposive sampling. The data type used is secondary data obtained from companies in the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange during the 2016-2017 period. The total sample consists of 72 companies. The difference between this study and previous ones lies in analyzing whether the direct or indirect relationship between accounting conservatism and the cost of equity has a more significant effect. Additionally, this study incorporates corporate governance as a moderating variable. The results indicate that accounting conservatism's direct influence on the cost of equity is greater than the indirect effect mediated by information asymmetry. Thus, accounting conservatism has a more significant direct impact on the equity price. Meanwhile, corporate governance is proven to moderate the relationship between accounting conservatism and information asymmetry, and the relationship is significantly positive. Public interest statementsThis research benefits the general public by providing practical insights on how accounting conservatism and good corporate governance can improve the transparency of financial information. It helps stakeholders, especially investors, make smarter investment decisions by minimizing the risk of asymmetric information.
Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba Hartati, Lidia; Novatiani, R. Ait
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.v7i1.1518

Abstract

Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba
Pengaruh kompetensi, pengetahuan etika profesi, dan audit fee terhadap kualitas kinerja auditor Gilest, Jhlavaro Xevindorhot; Muhammad, Maulana Malik; Iskandar, Donant Alananto
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.v7i1.1424

Abstract

The research aimed to examine the influence of competence, ethical knowledge of the auditing profession, and audit fees on the quality of audit performance at public accounting offices in the province of DKI Jakarta. A random sampling method was employed, utilizing questionnaires as the data collection instrument. The study involved 105 respondents, all auditors working in public accounting offices in DKI Jakarta. The data collected through the distribution of the questionnaires were processed using SPSS software version 26. The research results indicate that competence, knowledge of ethics in the auditing profession, and audit fees significantly influence the quality of auditor performance.
Audit delay drivers: Liquidity, leverage, size & auditor specialization Firdaus, Raihan; Subiyanto, Bambang
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.v7i1.1507

Abstract

Financial reports that exceed the deadline for the publication provisions of POJK number 14/POJK.04/2022 will experience delays in the publication of financial statements. Delay in the publication of financial statements indicates a problem with the company's financial statements, so it takes longer to complete the audit. The purpose of this study is to obtain empirical evidence and analyze the effect of liquidity, leverage, and company size on audit report lag with industry specialization auditors as moderating variables. Audit report lag is measured by the distance between the closing date of the company's financial statements and the date of the audit report. The population in this study was 559 companies with 15 companies as research samples, finally the total number of observations was 75. This study uses secondary data obtained from the Indonesia Stock Exchange and the official website of each company. Data collection in this study used purposive sampling technique. Data processing uses the WarpPLS 8.0 application. The results showed that liquidity and leverage have a significant positive effect on Audit Report Lag, company size has no significant effect on Audit Report Lag. Where as industry specialization, could be moderated liquidity and laverage on Audit Report Lag and fail to moderate company size on Audit Report lag.
Determinan faktor peningkatan kualitas hidup manusia dan ketimpangan pendapatan di ASEAN-8 periode 2010-2023 Chaniago, Nuraini; Entaresmen, Raden Ajeng; Susanti, Azizah Amelia Eka
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.v7i1.1540

Abstract

This study aims to analyze economic factors influencing the Human Development Index (HDI) and Gini Ratio in eight ASEAN countries during 2010–2023. Using secondary data and panel data regression analysis, the findings indicate that per capita income, inflation, and labor force significantly affect HDI. Additionally, a negative relationship between HDI and Gini Ratio was identified, implying that improved human development can reduce income inequality. However, the results also highlight that economic growth does not always enhance life quality due to unequal distribution. Inclusive and redistributive policies in education, healthcare, and employment are essential to enhance HDI and reduce income disparities across the region.
The influence of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era Posawa, Astrid Julivanti; Mappadang, Agoestina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1605

Abstract

This study aims to determine the effect of the application of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era. The study uses primary data obtained from questionnaires distributed to respondents. The sample size is 688 employees from mining companies operating in Southeast Sulawesi Province. The results of this study show that the application of sustainability accounting, organizational culture, and transformational leadership positively affects organizational performance. Public interest statements This study highlights the importance of sustainable accounting, organizational culture, and transformational leadership in improving organizational performance, especially in mining companies in Southeast Sulawesi. The findings emphasize that strong leadership, sustainable practices, and a positive work culture are key drivers of success in the digital era. These insights can guide companies and policymakers in fostering more responsible and effective organizational strategies.

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