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INDONESIA
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Arjuna Subject : -
Articles 164 Documents
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How Does Economic Uncertainty Impact the Banking Sector Performance? Evidence from ASEAN Muhammad Teguh Kuncoro; Izza Ashsifa
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.22383

Abstract

In recent years, global economic uncertainty has become a growing concern, particularly with the outbreak of the COVID-19 pandemic. Increased economic uncertainty significantly constrains bank risk, at some point weakening bank stability. This study examines and analyses solvency and liquidity on the firm performance of banking sector in ASEAN countries in the 2013-2022 period by economic uncertainty as a moderating variable. The samples obtained amounted to 1080. The results show that liquidity and economic uncertainty negatively affect firm performance. Solvency does not affect firm performance. Economic uncertainty as a moderation variable cannot moderate the effect of solvency on firm performance. Still, economic uncertainty can moderate (strengthen) the effect of liquidity on firm performance.
The Effect of Work Motivation, Auditor Competence and Auditor Functional Position on Auditor Performance at Regency/ City Inspectorates in Riau Province Defi Afriani; Nur Anita
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21873

Abstract

This research attempts to ascertain how work motivation, auditor proficiency, and functional position affect auditor performance at the Regency/City Inspectorate in Riau Province. A quantitative technique is used in this study. There were 65 participants in this study, and purposive sampling was used in the sampling process. Multiple linear regression analysis approaches are used to process the data in the SPSS 25 application. The findings indicated that the auditor's functional position, auditor competency, and partial work motivation variables all had beneficial effects on auditor performance. The auditor's competency variable had no influence. The implication of this research is that the District/City Inspectorate in the Province of Riau can continue to improve its audit performance by performing or training that improves its audit ability so that auditors can perform their tasks to good government.
PSAK-71 and Firm Value: Mediating Role of Allowance for Bad Debt and Profitability Yolanda Aryanti; Tri Lestari; Agus Sholikhan Yulianto
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21286

Abstract

This study invetigates the effect of the implementation of PSAK 71 on firm value with profitability as an intervening variable. The population of this study is banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. Determination of the sample using purposive sampling and selected 17 companies. The result shows a direct positive influence of PSAK 71 on AFBD and PSAK 71 on ROA. The analysis also uncovers the negative impact of AFBD on ROA, AFBD on PBV and ROA on PBV. Meanwhile, this research does not find any influence of PSAK 71 on PBV. Sobel tests prove the negative partial mediation role of AFBD on the impact of PSAK 71 on ROA and ROA in the effect of AFBD and PBV. On the other hand, we also find the full negative mediation role of AFBD on the influence of PSAK 71 on PBV and ROA on the effect of PSAK 71 on PBV.
Financial Resilience of Online-Based Micro Business During Covid-19 Pandemic Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Iwan Efriandy
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.21537

Abstract

The study investigates the effect of working capital management (WCM), firm size, and firm age on financial performance of online-based micro, small, and medium enterprises (MSMEs) in Palembang, Indonesia during Covid-19 outbreak. We used a quantitative-descriptive method which employed Ordinary Least Square (OLS) linear regression analysis. Questionnaire is distributed to food and beverages MSMEs and obtained 117 respondents as samples. The results proved that WCM has a significant and positive effect on financial performance, while firm size and firm age have no significant effect on financial performance. The result presents that managing working capital is crucial for MSMEs during Covid-19 pandemic, particularly the online-based MSMEs. The result is believed to deliver the implication for MSMEs owner-managers regarding decision making in order to improve their financial performance

Page 17 of 17 | Total Record : 164

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