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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 152 Documents
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Fluktuasi harga sahama perusahaan sub-sektor restoran, hotel dan pariwisata sebelum dan setelah pandemi COVID-19 Veny Veny; Ellyanna Junita; Maria Fransisca
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.605

Abstract

This study was conducted to see whether there is a similar influence on fundamental factors such as net profit margin, debt to assets ratio, and firm size on share prices of companies in the restaurant, hotel, and tourism sub-sector in the pre-pandemic period after the covid-19 pandemic. The research method used in this study is panel data regression to see the relationship between net profit margin, debt to assets ratio, firm size, and stock prices before and after the covid-19 pandemic. The research method in this study is the model suitability test, with the Chow test, Hausman test, and LM test. The test will continue with panel data regression. The sampling method is a purposive sampling method. The results of this study state that the variables of net profit margin and firm size have a significant negative effect on the stock prices of the restaurant, hotel, and tourism sub-sectors before and after the covid-19 pandemic. The variable debt to assets ratio has a positive and significant effect on stock prices of the restaurant, hotel, and tourism sub-sector before the covid-19 pandemic but has a negative and significant impact on the stock price of the restaurant, hotel, and tourism sub-sector after the covid-19 pandemic.
Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

Abstract

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
What Drives Investment Intention in Indonesia Stock Market during Pandemic? Nabila Na'ma Aisa; Desiana Fitriani; Azizah Humairo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.673

Abstract

The pandemic has brought a massive change to the global economy. Stocks have been very volatile since last year. Despite the uncertainty in the capital market, retail investors have increased significantly. It depicts the great intention to invest in the capital market by individuals. In addition, the demography shows young people play a role in boosting new investors in Indonesia. The present study investigates the effect of subjective norms and risk perception on investment intention in the capital market. We collect the data from university students in Yogyakarta through an online questionnaire. After testing the validity and reliability of the data, a multiple regression analysis is conducted to test the data. Subjective norms and risk perception affect the intention to invest positively.
Pengaruh pandemi Covid-19 terhadap indeks sektoral di Bursa Efek Indonesia Basis G Andamari; Shanti Lysandra; Salis Musta Ani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.696

Abstract

This study analyzes the effect of the Covid-19 pandemic, which consists of the number of confirmed positives, the number of active people, and the number who died from Covid-19 on the sectoral index on the Indonesia Stock Exchange (IDX). The research method used is quantitative research with causality analysis. The data used in this study is secondary data obtained from the Ministry of Health website and Worldometers for the Covid-19 pandemic and the IDX for sectoral index data for the period January 2020-June 2021. The results of the analysis show that the Covid-19 pandemic affects all IDX sectoral indices with a high level of different influences, namely: (1) significantly negatively affected sectors: properties and trade (transportation, restaurant, hotel, and leisure sub-sectors), (2) negatively affected sectors: miscellaneous industry, consumer, financial and manufacture and ( 3) Positively affected sectors: mining and infrastructure (telecommunication and technology sub-sector).
Analisis reaksi pasar saham terhadap pengumuman lockdown Covid – 19 lima negara wilayah Asia Tenggara Eka Yuning Pratiwi; Isbandini Veterina; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.701

Abstract

The capital market is susceptible to changes or events happening inside or outside the country. Changes in the capital market will affect them directly or indirectly to the economy. The announcement of COVID – 19 lockdown is one of the major impacts on the capital market nowadays. This study aims to determine whether there are significant differences in returns before and after the announcement of the COVID – 19 lockdown in five countries in the Southeast Asia region. The five countries were selected based on the fifth highest population (Indonesia, Philippines, Vietnam, Thailand, and Myanmar). The period of observation is 90 days, and the forecast period is 21 days; the window period is ten days before and ten days after the announcement. The results showed that there was no significant difference in returns before and after the announcement in five countries in the Southeast Asia region.
Determinan laba bersih pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Yuana Rizky Octaviani Mandagie
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.709

Abstract

This study aims to test the influence of production costs, promotional costs and sales on net profit. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sample count of this study is 11 companies. The analysis conducted in this study is descriptive statistical test, normality test and hypothesis test. The measuring instrument used for this analysis is spss version 25 program. The results showed that production costs and sales had an effect on net profit, while promotional costs had no effect on net profit with a probability.
Determinant Financial Distress in Multi-Industrial Sector Companies Kumba Digdowiseiso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.720

Abstract

Much research on predicting factors of financial distress has been carried out. However, few have objected in various industrial sectors, especially regarding debt-to-asset ratio, current ratio, and earnings per share. Therefore, this study aims to examine the effect of the determinants that predict financial distress in the various industrial sectors in 2016 - 2020, which are limited to the debt-to-asset ratio, current ratio, and earnings-per-share factors. The population of 35 companies is companies in the various industrial sectors listed on the Indonesia Stock Exchange from 2016 to 2020. The purposive sampling method was chosen as the sampling technique, and obtained 21 companies matched the criteria. Analysis of the data using a panel data logistic regression approach with a significance level of 0.05 using STATA 13 software. The data processing results with panel data logistic regression provide insight that only the current ratio or liquidity ratio predicts financial distress. In contrast, the other two factors, namely the debt-to-asset ratio, are significant. The representation of the size of the ratio of leverage and profitability with earnings per share is not able to predict financial distress. Suggestions for companies to pay attention to the liquidity ratio.
Konservatisme Akuntansi: Faktor Financial Distress, Intensitas Modal, Dan Debt Covenant Erwin Indriyanto; Tia Dwi Cahyani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.721

Abstract

This study aims to empirically test and analyze the effect of Financial Distress, Capital Intensity, and Debt Covenant on Accounting Conservatism. The data source of this research uses secondary data in the form of annual reports on mining industry sector companies listed on the Indonesia Stock Exchange in 2016-2020. The method used to determine the sample is purposive sampling, so that the sample used is 75 mining companies. Hypothesis testing was carried out with multiple linear regression using SPSS version 26.0. Study’s result indicate that the factors that have a significant effect on accounting conservatism are financial distress and debt covenants. While the capital intensity factor has no significant effect on accounting conservatism. These results can be an insight and reference for investors in seeing future prospects in the mining sector. In addition, for actors in the mining sector to be more careful in implementing accounting conservatism.
Determinan karakteristik keuangan perusahaan terhadap manajemen pajak Agoestina Mappadang; Wahyudin Wahyudin; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.604

Abstract

This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage, and size on tax management in manufacturing companies listed on the Indonesia Stock Exchange. The use method is quantitative. The sample was selected through purposive sampling; as many as 244 data were used for five years from 2017 to 2020. The data collection method is the non-participant observation method. Data acquisition sources using secondary data and data processing techniques use multiple regression tests. This study result concludes that it has a significant positive effect on the company's profitability variable on tax management and a positive relationship between the capital intensity ratio variable on tax management. Furthermore, a positive impact of company size on tax management has been confirmed. At the same time, leverage is also significantly positive on tax management.
Financial performance analysis of sharia banking with maqashid shariah index method Saiful Muchlis; Munir Munir; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.669

Abstract

This study aims to determine the financial performance of Islamic banking using the Maqashid Shariah Index financial approach. This study uses a type of descriptive research with a quantitative approach. The population of this study is Islamic commercial banks in Indonesia operating from 2015 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic commercial banks with six years of observation. Data was used in this study in the form of secondary data. The data collection technique uses the documentation method in the form of annual financial reports (annual reports) on the official website of each Islamic commercial bank. The results of the study prove that 1) Bank Muamalat Indonesia (BMI) ranks first in calculating the performance of the maqashid sharia index, and Bank BTPN Syariah (BTPNS) ranks lowest. 2) In general, Islamic banks in Indonesia have fulfilled the three objectives of sharia well, so in the future, this good achievement needs to be developed and improved. Management may be made to determine and implement a reasonable and also appropriate strategy, such as increasing the knowledge and capabilities of the company's human resources, optimizing capital, developing various financing products, and maintaining a spirit of cooperation between Islamic financial institutions with related customers

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