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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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INSOLVENSI OPERASIONAL VS KRISIS LEVERAGE: ANALISIS KOMPARATIF PREDIKSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN Z-SCORE DAN SPRINGATE (Studi Kaus: Pada PT Indofarma Tbk dan PT Pyridam Farma Tbk) Tri Pamungkas, Zaza Dhina
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.v9i2.2789

Abstract

Abstract: The health sector, particularly the pharmaceutical industry, faces highly complex macroeconomic dynamics in the post-COVID-19 era. After recording windfall profits during the 2020-2021 period, several companies subsequently experienced a drastic contraction in performance during the transition to the endemic phase (2022-2024) due to decreased demand, high operational costs, and swelling debt burdens. Cumulatively, these conditions have driven companies toward financial distress. This quantitative descriptive research aims to analyze and compare the probability of bankruptcy and the anatomy of financial crises between State-Owned Enterprises (SOEs) and private companies. A case study was conducted on PT Indofarma Tbk (INAF), representing an SOE with an acute solvency crisis (operational insolvency), and PT Pyridam Farma Tbk (PYFA), a private entity facing over-leveraging risks due to aggressive debt expansion. This study employs the Altman Z-Score and Springate bankruptcy prediction models to analyze financial data from the 2021–2024 period. Through a comparative approach, this research is expected to uncover differences in the characteristics of financial distress based on ownership status, particularly concerning the Soft Budget Constraint phenomenon in SOEs compared to market discipline in private companies.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PENGELOLA ZAKAT (Studi pada Kantor Baznas Provinsi Jambi) Putri, Anjelika Denya; Wiralestari, Wiralestari; Mansur, Fitrini
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.v9i2.2790

Abstract

This study aims to analyze the influence of transparency, accountability, and utilization of information technology on the quality of financial reports in zakat management organizations, with a case study at the Jambi Province BAZNAS Office. This research is motivated by the existence of problems related to information transparency, management responsibility, and the utilization of information technology that has not been optimal. This study uses a quantitative approach with a multiple linear regression analysis method, and data obtained through questionnaires to 77 respondents are processed with the SPSS Statistics Version 26 program. The results of the study indicate that the variables of transparency, accountability, and utilization of information technology together have a significant effect on the quality of financial reports in zakat management organizations. The results of the study individually, show a positive and significant effect only on the variable of utilization of information technology, while transparency and accountability do not show a significant effect on the quality of financial reports in zakat management organizations
PENGARUH REPUTASI AUDITOR, AUDIT FEE DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Andio, Rifki; Friyani, Rita; Dahlia, Dahlia
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.v9i2.2792

Abstract

This study aims to analyze the effect of auditor reputation, audit fee, and firm size on audit delay in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The phenomenon of audit delay has become an important concern, as the timeliness of financial statement submission serves as a key indicator of the quality of information for stakeholders. The research method employed is a quantitative approach using secondary data obtained from companies’ annual reports. The population includes all primary consumer goods companies, with the sample selected through purposive sampling. Based on these criteria, a total of 77 companies were obtained, resulting in 231 observations over a three-year period. The data analysis technique applied is multiple linear regression analysis using SPSS version 27. This study has fulfilled the classical assumption tests, including normality testing through visual analysis using histogram graphs and Normal P-P Plot. The results indicate that simultaneously, auditor reputation, audit fee, and firm size affect audit delay. Partially, auditor reputation and firm size do not affect audit delay. However, audit fee has a significant negative effect on audit delay, indicating that higher audit fees tend to accelerate the audit completion Keywords: Auditor Reputation, Audit Fee, Firm Size, Audit Delay, Consumer Non-Cyclicals.
ANALISIS KINERJA DENGAN METODE ECONOMIC VALUE ADDED (EVA ) DAN FINANCIAL DISTRESS SUATU STUDI PADA PT BANK UMUM SYARIAH Liviawati, Liviawati; Putri, Gusmarila Eka
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.v9i2.2793

Abstract

Bank Muamalat is the first Islamic bank in Indonesia. The government once planned its acquisition through Bank BTN, but the plan was canceled after due diligence results. Bank Syariah Indonesia (BSI) was formed from the merger of BRI Syariah, BNI Syariah, and Mandiri Syariah due to declining performance in some entities. Analysis shows that Bank Muamalat’s performance has weakened, with a capital structure dominated by debt. Its Debt-to-Equity Ratio indicates debt is ten times higher than equity, and over 90% of its assets are financed by liabilities, suggesting high financial risk despite appearing stable to customers. This study examines performance using EVA and financial distress in Islamic banks in Indonesia. Results show that in 2021, three banks failed to generate economic value added, but by 2023–2024 all sampled banks succeeded. However, several banks, including Bank Muamalat and others, consistently experienced financial distress during 2021–2024
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Hiramatsu, Teysha
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.v9i2.2794

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and financial performance on firm value. Firm value is measured using Tobin's Q, while GCG, CSR, and financial performance are proxied by the Corporate Governance Perception Index, Global Reporting Initiative disclosure index, and Return on Assets, respectively. The population in this study comprises finance sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. By employing a purposive sampling method, the data were analyzed using multiple linear regression analysis. The results of the simultaneous test indicate that GCG, CSR, and financial performance collectively exert a significant effect on firm value. Furthermore, the partial test results reveal that GCG has no significant effect on firm value. Interestingly, CSR demonstrates a significant but negative effect on firm value. Conversely, financial performance exhibits a positive and significant impact on firm value, indicating that investors heavily rely on profitability as a primary signal for investment returns. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Firm Value
PENGARUH LEVERAGE, SALES GROWTH, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia pada Tahun 2022-2024) Pernando, Erik; Puspa Arum, Enggar Diah; Wahyudi, Ilham
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.v9i2.2795

Abstract

This study aims to analyze the effect of leverage, sales growth, and operating cash flow on financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses a quantitative approach with secondary data obtained from the company's financial statements and analyzed using multiple linear regression through the classical assumption test and simultaneous (F-test) and partial (t-test) hypothesis testing. The results show that leverage, sales growth, and operating cash flow simultaneously influence financial distress. Partially, leverage has a significant positive effect, sales growth has a significant positive effect, while operating cash flow has a significant negative effect. These findings indicate that a company's funding structure and ability to generate operating cash flow are important factors in determining a company's financial condition. Therefore, companies need to manage debt and cash flow effectively to minimize the risk of financial distress. Keywords: Leverage, Sales Growth, Operating Cash Flow, and Financial Distress
GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN KEBERLANJUTAN SEBAGAI PENENTU NILAI PERUSAHAAN: ANALISIS MODERASI KEPEMILIKAN INSTITUSIONAL Zidani Arhandi Rahmana; Wardi, Jeni; Indarti, Indarti
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.v9i2.2796

Abstract

This study aims to analyze the influence of sustainability disclosure, the proportion of independent commissioners, institutional ownership, and the interaction between sustainability disclosure and institutional ownership on firm value in plantation companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative panel data regression approach with purposive sampling, the findings reveal that sustainability disclosure positively influences firm value, while independent commissioners and institutional ownership show no significant effect. Moreover, institutional ownership does not moderate the relationship between sustainability disclosure and firm value. A key contribution of this research is the evidence that the combination of sustainability disclosure and institutional ownership has not yet generated tangible added value, highlighting that governance effectiveness depends on disclosure quality and industry sensitivity. The study underscores the importance of enhancing sustainability disclosure, strengthening the role of independent commissioners, and engaging institutional ownership in strategic oversight to foster legitimacy and stakeholder trust.
ANALISIS HUBUNGAN EFEKTIVITAS DAN PERTUMBUHAN RETRIBUSI DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DALAM MENINGKATKAN KEMANDIRIAN FISKAL PEMERINTAH DAERAH KOTA JAMBI TAHUN 2020 - 2024 Khairunnisa, Siti Nabilah; Hizazi, Achmad; Mansur, Fitrini
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.v9i2.2797

Abstract

This study aims to analyze the relationship between the effectiveness, growth, and contribution of regional retribution to Local Own-Source Revenue (PAD), as well as its implications for improving the fiscal independence of the Jambi City Government during the 2020–2024 period. The study employs a quantitative approach. The results show that the effectiveness level of regional retribution has declined from a very effective category in 2020 (110.55%) to ineffective in 2024 (53.78%). The growth of regional retribution is fluctuating and tends to be negative after 2021, with a significant decrease of up to -18% in 2024. The contribution of regional retribution to PAD is relatively low, ranging from 7.11% to 13.48%, and shows a declining trend. Meanwhile, the fiscal independence level of Jambi City remains in the low category, with a ratio of 22%–27%, reflecting a high dependence on transfer funds from the central government.
ANALISIS RASIO LIKUIDITAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT GOTO GOJEK TOKOPEDIA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Br Hutasoit, Yanti Enjelika; Samosir, Hendrik E.S; Sinurat, Mangasa
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.v9i2.2798

Abstract

This study analyzes the short-term financial performance of PT GoTo Gojek Tokopedia Tbk during 2022–2024 using liquidity ratios, including the current ratio, quick ratio, cash ratio, and net working capital. The research employs a quantitative descriptive method with secondary data from annual financial reports published by the Indonesia Stock Exchange, analyzed using horizontal analysis. The results show that the company’s liquidity performance is very strong, with all ratios consistently exceeding industry standards. However, a slight decline in liquidity ratios over the period indicates improved efficiency in utilizing current assets, particularly cash, to support operations and business expansion.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE Afif Setyawan, Muhammad; Ady, Rony Arpinto
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.v9i2.2801

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance, yaitu dewan direksi (DD), frekuensi rapat dewan direksi (FRD), dan Gender Diversity (GD), terhadap Carbon Emission Disclosure (CED) pada perusahaan sektor industrial yang tercatat di Bursa Efek Indonesia pada periode 2020–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan/atau laporan keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 50 perusahaan. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan direksi tidak berpengaruh terhadap CED. Sementara itu, frekuensi rapat dewan direksi dan Gender Diversity berpengaruh signifikan terhadap CED dengan arah negatif. Temuan ini mengindikasikan bahwa intensitas rapat yang tinggi cenderung berorientasi pada penyelesaian masalah jangka pendek dan meningkatkan kehati-hatian terhadap risiko reputasi, sehingga menurunkan tingkat pengungkapan emisi karbon. Selain itu, peningkatan proporsi perempuan dalam dewan belum sepenuhnya mendorong transparansi lingkungan.

Page 41 of 44 | Total Record : 433

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