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Jurnal Akuntansi Kompetif
Published by Komunitas Manajemen Kompetitif
ISSN : 26225379     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of accounting problems.
Arjuna Subject : -
Articles 433 Documents
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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Raja Simatupang, Mula Lumban; Hutapea, Herti Diana; Siboro, Danri Toni
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2780

Abstract

This study aims to determine the effect of profitability, leverage, company size, and audit committee on income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study was conducted at banking companies. Data was accessed through the website www.idx.co.id.The sampling technique used purposive sampling, resulting in a population of 47 companies. A sample of 17 companies was obtained with an observation period of three (3) years. Therefore, the total number of data collected in banking companies was 51, meeting the research criteria. This is a quantitative study using secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The analysis techniques used descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-tests, and coefficient of determination tests. Data processing was performed using SPSS 26 (Statistical Package for the Social Sciences) software.The results of the study indicate that profitability, leverage, and company size have no effect on income smoothing. Meanwhile, the audit committee significantly influences income smoothing. This means that the size of a bank's profits does not automatically drive management to engage in income smoothing. A company's debt level has also not been shown to be the primary reason for income smoothing. Companies of all sizes, both large and small, have similar tendencies toward income smoothing practices. The audit committee within a bank significantly impacts how the bank manages its profit stability.
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DEVIDEN, KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sinaga, Jannes; Sihombing, Halomoan; Siboro, Danri Toni
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2781

Abstract

This study aims to determine the effect of investment decision (PER), dividend policy (DPR), and debt policy (DER), partially and simultaneously on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2022–2024 period. The period used in this study was three years, from 2022 to 2024. The sample was taken using a purposive sampling method. The population in this study consisted of all manufacturing companies in the food and beverage sub-sector that were listed and still listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on predetermined criteria, several companies were obtained as research samples with an observation period of three years (2022–2024). The data were analyzed using multiple linear regression. Based on the results of data analysis, it can be concluded that investment decision (PER) has a positive and significant effect on firm value with a t-value of 5.393 and a significance value of 0.000, therefore the first hypothesis is accepted. Dividend policy (DPR) has a negative and significant effect on firm value with a t-value of -2.145 and a significance value of 0.036, therefore the second hypothesis is accepted. Debt policy (DER) has a negative and significant effect on firm value with a t-value of -2.452 and a significance value of 0.017, therefore the third hypothesis is accepted. The goodness of fit test shows that investment decision (PER), dividend policy (DPR), and debt policy (DER) simultaneously affect firm value. This is indicated by the F-value of 12.492 and a significance value of 0.000. The coefficient of determination (R²) of 0.388 indicates that the influence of investment decision (PER), dividend policy (DPR), and debt policy (DER) on firm value is 38.8%, while the remaining 61.2% is explained by other variables not examined in this study
ANALISIS KINERJA KEUANGAN DESA POLENGA KEC. WATUBANGGA KAB. KOLAKA TAHUN 2021-2023 L, Agustina; Turi, La Ode; Surianto, Surianto
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2830

Abstract

This investigation is designed to assess the financial status of Desa Polenga, Watubangga District, Kolaka Regency in 2021–2023. This research uses a quantitative descriptive method with a village financial ratio analysis approach which includes the independence ratio, effectiveness ratio, and efficiency ratio. The data used are the realization reports of the Village Revenue and Expenditure Budget (APBDes) for 2021–2023. The results of the study show that the financial independence ratio of Desa Polenga increased every year, but it is still in the low to moderate category, which means that the village still has a fairly high dependence on transfer funds from the central and regional governments. The effectiveness ratio shows a fairly effective to effective category, which means that the village government is able to realize revenue in accordance with the targets that have been set. Meanwhile, the efficiency ratio shows a value close to 100% and fluctuates, which indicates that the use of the budget is relatively high compared to the revenue received, and in 2022 a budget deficit occurred. Overall, the financial performance of Desa Polenga shows fairly good progress, especially in terms of effectiveness and increasing independence, but efforts are still needed to improve efficiency and optimize Village Original Revenue in order to reduce dependence on transfer funds.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2022-2024) Asrini, Tiara; Chairunnas, Tiara Arnadi; Syahri, Sasmita Nabila; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2752

Abstract

This study was conducted to analyze the impact of profitability, debt structure (leverage), and liquidity on compliance with financial reporting publication deadlines. This study employed a quantitative research design, drawing samples using a purposive sampling method. Twenty manufacturing entities listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period were selected as samples, resulting in 60 observation units. Hypothesis testing was conducted using logistic regression. Empirical findings indicated no significant impact of profitability on reporting discipline. Leverage, on the other hand, played a significant role in encouraging precise publication, while liquidity exerted an influence at the 10% significance level. When tested simultaneously, these three financial indicators were shown to significantly influence compliance with reporting deadlines. Keywords: Profitabilitas, Leverage, Likuiditas, Timeliness, Financial Reporting
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ESG: PERAN MODERASI KEBERAGAMAN GENDER Bolanda, Fabio; Juwita, Nurma; Andaru, Fatah Mario; Ghaisani, Hesiya May; Fajarsari, Hesti
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2771

Abstract

Pengungkapan Environmental, Social, and Governance (ESG) semakin menjadi perhatian dalam praktik bisnis modern karena mencerminkan komitmen perusahaan terhadap keberlanjutan dan akuntabilitas kepada para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik komite audit terhadap pengungkapan ESG dengan keberagaman gender sebagai variabel moderasi. Karakteristik komite audit dalam penelitian ini diproksikan melalui frekuensi rapat komite audit dan independensi komite audit. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori. Populasi penelitian adalah perusahaan sektor energi dan industri yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Sampel penelitian dipilih menggunakan metode purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan menggunakan regresi data panel untuk menguji pengaruh langsung karakteristik komite audit terhadap pengungkapan ESG serta peran moderasi keberagaman gender. Hasil penelitian menunjukkan bahwa frekuensi rapat komite audit dan independensi komite audit berpengaruh positif terhadap pengungkapan ESG. Selain itu, keberagaman gender dalam komite audit terbukti memperkuat hubungan antara karakteristik komite audit dan pengungkapan ESG. Temuan ini menunjukkan bahwa keberagaman gender dapat meningkatkan efektivitas fungsi pengawasan komite audit dalam mendorong transparansi pelaporan keberlanjutan perusahaan.
ANALISIS ESG TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI MELALUI SYSTEMATIC LITERATURE REVIEW Marchelizi, Muthia
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2778

Abstract

This study aims to examine the influence of Environmental, Social, and Governance (ESG) on stock performance and identify research gaps through a Systematic Literature Review (SLR) approach. This study utilized fifteen scientific articles selected based on inclusion criteria and relevant to companies listed on the Indonesia Stock Exchange (IDX). The analysis revealed that the relationship between ESG and stock performance lacks clear consistency. The research findings fall into three main categories: positive, insignificant, and negative, particularly in the short term. These differences in results are influenced by various factors, such as the observation period, industry sector characteristics, company size, ESG measurement methods, and the indicators used to assess stock performance. Furthermore, implementing ESG generally requires significant initial costs, so its benefits tend to be more pronounced in the long term. Theoretically, the relationship between ESG and stock performance can be explained through stakeholder theory, signaling, and legitimacy. Implementing ESG can increase investor confidence, provide positive signals regarding a company's prospects, and strengthen its legitimacy in the public eye. Therefore, while ESG may have a detrimental impact in the short term, in the long term, this practice has the potential to increase company value and stock performance
EFEK MODERASI TIPE INDUSTRI DALAM HUBUNGAN ESG DISCLOSURE TERHADAP FIRM VALUE: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI Br Sembiring, Febria Agatha
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2782

Abstract

The awareness of adopting Environmental, Social, and Governance (ESG) principles has become a crucial issue in achieving corporate sustainability and attracting investor interest in the capital market. This study aims to examine the effect of ESG disclosure on firm value and analyze the role of industry type as a moderating variable. The research objects include companies listed on the Indonesia Stock Exchange from 2020 to 2024 that met the purposive sampling criteria, resulting in a total of 250 observations. ESG disclosure, as the independent variable, is measured using ESG scores, while the dependent variable is firm value, measured through market valuation proxies. Data analysis was conducted using the panel data regression method with a Fixed Effect Robust model. The results of this study indicate that ESG disclosure does not have a significant effect on firm value. Furthermore, the industry type variable was found to be unable to moderate the relationship between ESG and firm value. This suggests that investors in Indonesia have not yet utilized ESG information as a primary fundamental factor in investment decision-making that impacts market valuation. These findings also demonstrate a homogeneity in disclosure across various industrial sectors, which tends to be performed as a form of compliance with financial authority regulations rather than a strategic effort to enhance firm value
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2019-2023 Ikbal, Ikbal; Bustang, Bustang; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2784

Abstract

This study uses a quantitative approach with secondary data obtained from financial statements, annual reports, and company sustainability reports. The research sample was determined using a purposive sampling method and resulted in 8 mining companies with a total of 40 observation data over five years. The independent variable in this study is Green Accounting, measured using a dummy variable based on the disclosure of environmental costs in the sustainability report, while the dependent variable is financial performance measured using Return on Assets (ROA). Data analysis was conducted using descriptive statistical analysis, classical assumption tests, and simple linear regression analysis with the help of SPSS software. The results show that the implementation of Green Accounting has no effect on the financial performance of mining companies. This indicates that environmental costs incurred by companies are more considered as a burden that can reduce profits in the short term, so they do not have a direct financial impact on the company. These findings indicate that the implementation of Green Accounting in mining companies is still not a determining factor in improving the company's financial performance
PENGARUH MOTIVASI KERJA,PARTISIPASI ANGGARAN,GOOD CORPORATE GOVERNANCE DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI TAHUN 2022-2024 ( STUDI EMPIRIS PADA SEKRETARIAT DAERAH PROVINSI JAMBI ) Putri, Vigga Alifah; Tiswiyanti, Wiwik; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2786

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja, partisipasi anggaran, good corporate governance, dan komitmen organisasi terhadap kinerja pemerintah daerah dengan kepuasan kerja sebagai variabel mediasi pada Sekretariat Daerah Provinsi Jambi periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer dan sekunder. Data primer dikumpulkan melalui penyebaran kuesioner, sedangkan data sekunder diperoleh dari dokumen relevan. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan pendekatan WarpPLS 8.0. Temuan penelitian ini menunjukkan bahwa motivasi kerja, good corporate governance, dan komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah, sedangkan partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja pemerintah daerah.Untuk hasil pengujian hubungan mediasi menunjukkan bahwa kepuasan kerja terbukti mampu memediasi pengaruh motivasi kerja, partisipasi anggaran, dan good corporate governance terhadap kinerja pemerintah daerah. Namun, kepuasan kerja tidak mampu memediasi pengaruh komitmen organisasi terhadap kinerja pemerintah daerah
PENGARUH SKOR ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Aziza, Millenia
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2787

Abstract

Penelitian ini menganalisis pengaruh Environmental, Social, dan Governance (ESG) Pillar Score terhadap nilai perusahaan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian menggunakan pendekatan kuantitatif deduktif dengan data panel sekunder dari Refinitive, mencakup 68 perusahaan selama periode 2022–2024 (204 observasi). Nilai perusahaan diproksikan dengan Price to Book Value (PBV), sedangkan kinerja ESG diukur menggunakan Environmental, Social, dan Governance Score yang dinilai oleh Refinitiv. Analisis dilakukan dengan regresi data panel Fixed Effects dan cluster‑robust standard errors pada tingkat perusahaan. Hasil penelitian menunjukkan bahwa model signifikan secara simultan, namun secara parsial Environmental, Social, dan Governance Pillar Score tidak berpengaruh signifikan terhadap nilai perusahaan pada tingkat signifikansi 5%. Temuan ini mengindikasikan bahwa dampak ESG terhadap nilai perusahaan di Indonesia cenderung bersifat jangka panjang dan belum sepenuhnya tercermin dalam penilaian pasar jangka pendek

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