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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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Profitability, financial leverage, size, dan underpricing stock price Wendy Salim Saputra; Alfredo Brendis Yuliman; Bella Cynthia Lesmana W
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.740

Abstract

his study aims to prove the relationship between profitability, financial leverage, and firm size on stock price underpricing in manufacturing companies listed on the IDX during the 2017-2019 period. This study uses a hypothesis test method to analyze the relationship between profitability, financial leverage, and firm size on stock price underpricing. This study uses 73 manufacturing companies listed on the IDX that carried out IPOs during the 2017 – 2019 period. This test was carried out using SPSS statistical software version 25. The results of this study are that profitability and company size variables influence underpricing stock prices, while leverage has no effect against underpricing of stock prices. Public interest statement The results of this research can practically be used as material for company considerations in managing a company before conducting an IPO, and it is hoped that this research can add to the accounting research literature in the field of financial accounting and management accounting.
A qualitative analysis on transfer pricing tax audit performance in Indonesia Faisal Labib Zulfiqar; I Gusti Ketut Agung Ulupui; Dwi Kismayanti Respati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.805

Abstract

This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals. Public interest statement Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.
Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba Dade Nurdiniah; Chita Oktapriana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.871

Abstract

This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence. Public interest statement This research can provide input for companies, especially in managing companies to generate profits; the profits generated must look stable or persistent because persistent profits can reduce investor anxiety about their investment decisions.
Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia Hary Saputra Sundoro; Jovanny M. Suherman
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.888

Abstract

Indonesia is the world's largest CPO producer, which can positively impact its economic fundamentals. However, clearing new land for CPO farming will have an impact in the form of carbon emissions. The amount of carbon emissions can have an impact on the Indonesian economy as well. Thus, the study aims to predict the relationship between the amount of CPO production, carbon emissions, and GDP in Indonesia. The study uses the VAR method. The annual data starts from 1980 to 2020. PCPO and CO2 are positively related, especially in the long term. PCPO and GDP also have a positive relationship, especially in the long term. The relationship between CO2 emissions and GDP is also positive in the long term. In the short term, the three variables are related lucratively. The most significant relationship is between PCPO and CO2 emissions. Public interest statement Understanding the relationship between CPO production, carbon emissions, and GDP is necessary, considering that Indonesia is the largest CPO producer. As the largest CPO producer, it will impact the economy. It will also have an impact on the creation of carbon emissions. Therefore, it is necessary to understand how those variables are related
Pengaruh struktur modal, ukuran perusahaan, dan perencanaan pajak terhadap profitabilitas Ida Ayu Lestari; Wulandari Agustiningsih
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.v5i2.909

Abstract

Profitability is essential for the company for its survival. This study aimed to determine the effect of capital structure, company size, and tax planning on the profitability of health sector companies listed on the Indonesia Stock Exchange in 2018-2021. The implementation of this research uses a causality associative research design with secondary data types. The sampling technique used purposive sampling and obtained as many as 15 companies that met the criteria from a total population of 23 companies with a research period of 4 years so that 60 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results showed that capital structure (Debt to Equity Ratio) did not affect profitability (Return On Assets), while company size (Size) and tax planning (Tax Retention Rate) had a positive effect on profitability (Return On Assets). Public interest statement Future researchers are expected to consider or add other variables affecting profitability, such as sales growth, leverage, dividend policy, inflation rates, and interest rates on different research objects. Factors from company size and tax planning can be used as the primary reference for companies to increase their profitability.
Pengaruh real activities manipulation, opinion shopping, dan sales growth terhadap penerimaan opini audit going concern Dian Widiyati; Annafisa Alfiah
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.v5i2.680

Abstract

This study aims to determine the effect of real activities manipulation, opinion shopping, and sales growth on the receipt of audit opinions in Industrial Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique uses the purposive sampling method; the samples obtained are as many as 23 Industrial companies for five years registered on the IDX with a total observation of 115 financial statement data. The hypothesis testing method in this study was tested using descriptive statistical analysis and logistic regression analysis using Eviews version 10. The results of this study show that partially real activities manipulation does not affect the receipt of audit opinion going concern, opinion shopping involves the receipt of audit opinion going concern, and sales growth does not affect the receipt of audit opinion going concern. Public interest statement This study could give insight for company to handling audit opinion through the policy of choosing public accounting firm. The company should follow the rules that regulate in Indonesia.
Analisis penggunaan fintech investasi saham online dengan TAM pada masa pandemi Anwar, HM.; Wardani, Deni
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.v5i3.901

Abstract

This study aims to examine the influence factors of perceived usefulness, perceived ease of use, social environment influences and trust in intentions and actual use of fintech online stock investments. The measurement method in this study used a questionnaire distributed online to online stock investment fintech users in the areas of Jakarta, Bekasi, Depok, and Tangerang. The data processing method used is descriptive quantitative with samples taken using purposive sampling method. The data analysis method used is the PLS-SEM analysis method. The results obtained in this study indicate that the influence of perceived usefulness, perceived convenience, social influence, and perceived trust has a significant effect on the intention and actual use of fintech online stock investment. Public interest statements The benefit of this research for the general public is to find out the level of use of fintech investment applications online and what factors can increase the use of this investment fintech application, so that people who are interested in using this investment fintech application can consider the results and findings of this research.
Determinan return saham pada perusahaan manufaktur periode 2016-2020 dengan analisis rasio keuangan Subur Karyatun
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.v5i2.929

Abstract

This study aims to analyze the effect of liquidity, profitability, and solvency on stock returns in manufacturing companies for the 2016-2020 period. The data in this study uses secondary data in the form of financial reports that meet the criteria. The technique used in the analysis in this study was panel data linear regression using the EVIEWS 10 program. The test results using panel data regression with the EVIEWS 10 tool yielded only two of the three independent variables that had a significant effect on stock returns. Profitability as measured by return on equity and solvency as measured by the debt to equity ratio predicts stock returns in a positive direction. Meanwhile, liquidity as measured by the current ratio has no effect on stock returns. Investment in the manufacturing sector which is a capital-intensive company requires financing to develop the business so that a high solvency value can reflect a better stock return.
Feasibility analysis of rates of PDAM, South Halmahera district, North Maluku based on full cost recovery Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
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.v5i2.956

Abstract

This study aims to conduct an analysis of the feasibility of PDAM tariffs in South Halmahera Regency based on full cost recovery. In 2018, the average water tariff per m3 was IDR 3,046.41, or 53.67% of the essential cost of water per m3 of IDR 5,676.60. Whereas for 2019, the average water tariff per m3 is IDR 3,112.35, or 52.02% of the crucial cost of water per m3 of IDR 5,982.96. In 2018 and 2019, the selling price of water was still below the basic price of water, so the applicable average tariff did not fully cover costs (full cost recovery). This happened because it used the 2006 water tariff. PDAM Halmahera Selatan Regency has never proposed a new tariff policy. It has yet to evaluate its tariff policy every year because it focuses on its social role in serving the community's water supply and expanding service coverage. PDAM has also never received operational assistance subsidies from the South Halmahera Regency Government. Public interest statements This study proposes tariff changes that can cover total costs (full cost recovery) for the Regent of South Halmahera Regency. If the tariff proposal is not approved, the PDAM should seek operational assistance subsidies to cover the full costs from the South Halmahera Regency Government. If the two efforts are unsuccessful, the PDAM must carry out cost efficiencies to reduce the high operating expenses.
Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business Kezia Josephine; Vianty Adella Santo; Cecilia Aura Chantika
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.v5i2.992

Abstract

The purpose of this study is to conduct an influence test and provide empirical evidence of the influence of independent variables, namely Intellectual Capital on dependent influences, namely Financial Performance which is assessed using ROA (Y1) and ROE (Y2) on non-family business companies. This study then applies multiple regression analysis which includes classical assumption tests, hypothesis tests and descriptive statistical tests. Data testing is assisted by using the SPSS program. The total number of companies consistently recorded in Kompas100 during 2018 – 2021 is 141 companies, but the number of samples that comply with purposive sampling provisions is 45 companies. Thus, the observation data used amounted to 158 research data. The results prove that IC has a positive influence on ROE and ROA. While firm's size has a significant negative effect on ROE and ROA. Public interest statements This research can be used as input in the assessment carried out by company management and the general public to measure the company's financial performance. The factors in this assessment can be seen through the development of intellectual capital by companies that do not only focus on tangible assets, but also manage their intangible assets.

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