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Akurasi : Jurnal Studi Akuntansi dan Keuangan
Published by Universitas Mataram
ISSN : 26851059     EISSN : 26851059     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi dan keuangan yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : -
Articles 157 Documents
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TINGKAT UNDERPRICING DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Alya Hafsah, Haki; Khairunnisa, Khairunnisa
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.406

Abstract

This study examines the correlation between financial factors and non-financial factors' effect on the underpricing phenomenon in IPOs in Indonesia. With a quantitative approach, this research uses secondary data originating from the IPO prospectus. The research sample was 107 from a total population of 272 companies conducting an IPO from 2018 to 2022. Factor analysis and multiple regression analysis act as analysis methods. Factor analysis findings show that financial leverage, profitability, underwriter reputation, and auditor reputation are correlated factors that can determine the level of underpricing. Furthermore, multiple linear regression analysis found a significant effect on the auditor's reputation to underpricing, while financial leverage, profitability, and the underwriter's reputation do not significantly affect the underpricing level. For both company managers and investors, this study shows the implications of reputable auditors during IPO, which can reduce underpricing by companies and increase investor interest.
PRAKTIK AKUNTABILITAS DALAM PROGRAM KERELAWANAN MILENIAL Kamila, Aisyah; Wijayanti, Anita
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.411

Abstract

This study aims to understand the accountability practice of a milenial volunteering program in Indonesia. Data collection was carried out, among others, through interviews with various stakeholders throughout April 2023, documentation, and participatory observation through a retrospective approach when researchers were involved in the program. Data analysis was carried out by reduction, grouping, and triangulation, which were intended to ensure the research results were unbiased. The findings of this study state that Bakti Millennial considers accountability as a process of maintaining the trust and meeting the expectations of all stakeholders involved. Accountability practices in a formal form include project documents, performance evaluation and achievement, and reports on the use of funds. Furthermore, accountability practices in informal forms are also carried out by implementing communication strategies that involve various parties and documentation through social media, both of which have created an inclusive accountability structure. Forms of accountability are seen in activities such as community service, communication with stakeholders, program preparation, and reporting through the media. This program demonstrates accountability to internal and external stakeholders, intending to meet their expectations and demands and build trust in the organization. By implementing accountability that meets stakeholder expectations, Bakti Millennial can strengthen the foundation of trust and maintain organizational sustainability.
MODEL VOUSINAS DAN KECURANGAN LAPORAN KEUANGAN: BUKTI DARI PERUSAHAAN PERBANKAN DI INDONESIA Sadda, Yusran; Januarti, Indira
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.414

Abstract

Penelitian ini bertujuan menguji pengaruh elemen model Vousinas dalam mendeteksi kecurangan laporan keuangan di sektor perbankan tahun 2018-2022. Model F-Score digunakan untuk mendeteksi kecurangan yang terjadi pada laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data skunder pada laporan tahunan perusahaan perbankan. Teknik penggunaan sampel yang digunakan yaitu teknik purposive sampling dengan jumlah akhir sampel yang terpilih yaitu 175 sampel. Hasil penelitian menunjukkan bahwa kebutuhan keuangan pribadi (elemen tekanan) dan keahlian keuangan direksi (elemen kemampuan) berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan keahlian keuangan komite audit (elemen peluang) berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Adapun proksi lain seperti target keuangan, tekanan eksternal, stabilitas keuangan, pergantian akuntan publik, remunerasi direksi, dan transaksi pihak berelasi tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini menyimpulkan bahwa kebutuhan keuangan pribadi yang tinggi dan besarnya rasio jumlah direksi yang memiliki keahlian keuangan dapat meningkatkan risiko terjadinya tindakan curang pada laporan keuangan. Selain itu penelitian ini juga menunjukkan semakin tinggi rasio anggota komite audit yang memiliki keahlian keuangan, maka semakin rendah kemungkinan perusahaan melakukan tindakan curang.
KUALITAS LAPORAN KEUANGAN: APAKAH KETERLAMBATAN LAPORAN AUDIT, KESIBUKAN MITRA AUDIT, KARAKTERISTIK DIREKSI DAPAT MEMPENGARUHI? Kennardi Tanujaya; Christian
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.419

Abstract

Delays in audit reports can be caused by busy audit partners who hold several clients, which can affect the quality of financial reports. This research analyzes the influence of audit partners' busyness and directors' characteristics on the quality of financial reports, with audit report delays as a mediating variable. Using multiple linear regression, this research examines 233 sample data from property and real estate companies listed on the IDX during the 2018-2022 period. The research results show that the size of the board of directors has a significant negative effect on audit report delays. Audit report delays have a significant negative effect, and the directors' expertise has a significant positive effect on the quality of financial reports. Delays in the audit report are not significant in mediating the effect of partner busyness and director characteristics on the quality of financial reports. The results of this research provide new insight into evaluating financial reports, especially regarding delays in audit reports, partners' busyness, and directors' characteristics.
PERAN TATA KELOLA PERUSAHAAN YANG BAIK DALAM MEMODERASI TEKANAN PEMANGKU KEPENTINGAN YANG KOMPREHENSIF TERHADAP KUALITAS LAPORAN KEBERLANJUTAN Muanifah, Suciati; Holiawati; Suripto
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.420

Abstract

Sustainability reporting serves as a means to communicate a company's performance across environmental, social, and governance aspects, vital for stakeholders. This study investigates how corporate governance influences the relationship between stakeholder pressures and sustainability report quality among Indonesia Stock Exchange-listed firms from 2019 to 2021. Using quantitative methods and data analysis in Microsoft Excel and Eviews 9, the research analyzed 49 samples from 864 companies. The results suggest that stakeholder pressures collectively impact sustainability report quality. However, the effectiveness of Board of Commissioners' supervision in Good Corporate Governance (GCG) does not moderate this relationship in the Consumer-Oriented Industry, whereas it does moderate the relationship in the Environmentally Sensitive Industry. In summary, the Consumer-Oriented Industry has a limited impact on sustainability report quality, while the Environmentally Sensitive Industry has a significant impact.
PENGARUH ORGANIZATIONAL CAPITAL DAN TRANSFER PRICING AGGRESSIVENESS TERHADAP TAX AVOIDANCE Fahri, Muhammad; Fahria, Rahmasari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.429

Abstract

This study was conducted with the aim of obtaining empirical evidence regarding the factors that influence tax avoidance. The independent variables used in this study are organizational capital and transfer pricing aggressiveness. This study also uses control variables, namely leverage and profitability. This research is a type of quantitative research that uses secondary data in the form of annual reports and audited company financial reports. The objects selected in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. By using purposive sampling technique in determining the number of samples, 79 manufacturing sector companies were selected with a total of 237 research data. Multiple linear regression test technique was used in this study to test the effect of organizational capital and transfer pricing aggressiveness on tax avoidance. Hypothesis testing uses the help of Microsoft Excel and STATA MP version 17 applications. Based on the results of the data analysis that has been presented, this study provides the results that organizational capital and transfer pricing aggressiveness have no effect on tax avoidance.
MODERASI CORPORATE SOCIAL RESPONSIBILITY DALAM PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Ramadana, Mariska; Irawan, Helen; Butar-Butar, Dea Tiara Monalisa
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.431

Abstract

Earnings management practices have an impact on the quality of financial reports which can influence investor decisions and company reputation. This research aims to investigate the moderating role of CSR on the relationship between tax avoidance and corporate governance on earnings management practices. As many as 197 samples from 49 companies listed on the Indonesia Stock Exchange during 2018-2022 were analyzed using multiple linear regression. The research results show that tax avoidance and female commissioners have a significant negative effect on earnings management, while independent commissioners and audit quality have a significant positive effect on earnings management. CSR positively moderates the influence of female commissioners on earnings management, but negatively moderates audit quality on earnings management. This research implies that the structure and composition of the board of commissioners, including the presence of female commissioners, can play an important role in managing earnings management, while audit quality is highly dependent on the implementation of strict audit standards.
ACCOUNTABILITY OF TAX RECEIVABLE MANAGEMENT: A CASE STUDY AT DIRECTORATE GENERAL OF TAXES Asqolani, Asqolani; Andriana, Nina; Hadi, Miftahul; Fathoni, Nur
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.432

Abstract

The audit results of the Audit Board (BPK) on the management of tax receivables by the Directorate General of Taxes (DGT) found inadequacy in the administration of tax receivables with a value of more than Rp 20 trillion and repeated from previous years. The novelty of this study is the use of the Global Accountability Project (GAP) approach and OECD Principles of Corporate Governance to see the extent of public sector accountability in the management of tax receivables by DGT. This research uses qualitative methods using primary data, interviews with DGT, the Audit Board, and the Inspectorate General of the Ministry of Finance (ITJEN), and secondary data related to performance achievements during 2019-2022. The results show that, generally, accountability for tax receivables management by DGT has accountability principles in GAP and OECD Principles of Corporate Governance. Still, several things need to be improved, such as improving the administration of overdue receivables, adding bailiffs, regulating tax penalties that have yet to be issued, cooperating with third parties, and increasing tax collection budgets.
PROFIT GROWTH OF BANKING COMPANIES LISTED ON IDX: TOTAL ASSET TURNOVER, RISK PROFILE AND GROSS PROFIT MARGIN Sasmita, Gita Panji; Gupita Dewi, Nurma; Anta Wibawa, Tio
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.436

Abstract

This research examines the impact of total asset turnover (TATO), risk profile, and gross profit margin (GPM) on profit growth based on contradictory findings from previous research and fluctuations in banking performance from 2020-2022. This research tested 51 bank samples selected using purposive sampling using bank annual report data published on the IDX. Data were analyzed using multiple linear regression analysis. The research results show that TATO has a significant negative effect on profit growth, while GPM has a significant positive effect on profit growth. On the other hand, the risk profile has a negative and insignificant influence on profit growth. The greater the risk profile of a banking company will indicate a decrease in profit growth due to an increase in non-performing loans. The research implies that bank profit growth is caused by the role of banking intermediation and banks' ability to maintain credit quality and increase operational efficiency.
PERANAN MEDIASI BELANJA PEMERINTAH DAN MODERASI AKUNTABILITAS KEUANGAN TERHADAP PEREKONOMIAN DAERAH Hadiwibowo, Yuniarto; Priharjanto, Akhmad; Usman, Fadlil; Rakinaung, Ernest
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.438

Abstract

This research aims to analyze the effects of mediation of government spending and moderation of financial accountability in the regional economy. This research uses panel data analysis to estimate mediation of government spending and moderation of accountability for the regional economy with local original income, regional wealth, and quality of human resources as independent variables. This research also takes into account the impact of the Covid-19 pandemic on the regional economy. The population in this research is all districts/cities in Indonesia from 2013 to 2021. This research shows that government spending plays a mediating role in the regional economy and financial accountability plays a moderating role in the relationship between government spending and the regional economy. The results of this research also prove that local own-source revenue, regional wealth, quality of human resources, and the Covid-19 pandemic have an influence on the regional economy. The implication of this research is the importance of management of the local own-source revenue and financial accountability to support the regional economy.

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