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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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APAKAH AKUNTABILITAS, TRANSPARANSI DAN PENGENDALIAN INTERNAL LAPORAN KEUANGAN MEMPENGARUHI KEPERCAYAAN DONATUR YAYASAN SOSIAL? : Abstrak Kusmaeni, Emi; Syahrenny, Nenny
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.510

Abstract

Donor loyalty can occur because they trust in the social foundation to manage the funds they receive. The large amount of funds received is likely to cause misuse by interested parties. Several variables have been tested that could influence their trust as donors. Therefore, this research aims to analyze the influence of accountability, transparency, and internal control of financial reports on the trust of Social Foundation donors. A total of 98 samples were obtained by distributing questionnaires online. The test results show a significant positive effect of accountability and internal control of financial reports on donor trust, but transparency does not provide substantial results. The results of this research imply that social foundations can implement adequate accountability and internal control of financial reporting to increase donor trust.
DO GREEN ACCOUNTING AND CARBON EMISSION DISCLOSURE AFFECT STOCK RETURN? Diva Sarvasti, Laily; Astrini Aning Widoretno
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.513

Abstract

Environmental issues such as climate change can be an external factor that influences stock price fluctuations and stock returns. This research aims to analyze the impact of carbon emission disclosure, green accounting practices, and profitability on the share returns of food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. This research uses a quantitative approach, multiple linear regression analysis methods, and a sample of 54 companies. The results of this study indicate that profitability has a significant impact on stock returns. However, carbon emission disclosure and green accounting do not significantly impact stock returns. The results of this research can be a reference for companies and investors who want to pay closer attention to environmental conditions.
EFFECTIVENESS OF FINANCIAL PERFORMANCE OF PROVINCIAL GOVERNMENTS IN INDONESIA: EVIDENCE DURING COVID-19 Agustina, Dila Salsa; Dwi Urip Wardoyo
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.514

Abstract

The nominal number of cases of inefficiency, inefficiency, and ineffectiveness shows a significant increase, reflecting the government's financial performance in managing finances. This research aims to analyze the financial performance of provincial governments in Indonesia, which is measured through indicators of capital expenditure, local revenue, and balancing funds in the initial period of COVID-19 (2019-2020) and the transition period of COVID-19 (2021-2022). 133 local government budget realization reports in Indonesia were analyzed using panel data regression. The research results show that local revenue significantly affected the local government's financial performance in these two periods. However, balancing funds only had a substantial impact during the early period of COVID-19. Capital expenditures negatively and insignificantly affect financial performance during the initial and transition periods. The results of this research provide an overview of the impact of COVID-19 on the financial performance of provincial and regional governments in Indonesia.
DETERMINAN RETURN SAHAM: KAJIAN TENTANG PERAN ANALISIS FUNDAMENTAL Nurlaili, Ismi; Prasojo
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.515

Abstract

In making investment decisions, investors need to conduct fundamental analysis to understand the company's intrinsic value and make more precise and informed decisions. Previous research on fundamental analysis has not yet provided consistent results in explaining the determinants of stock returns. This research aims to analyze and deliver the latest empirical evidence about the influence of fundamental analysis as measured by DPR, DPS, EPS, FCF, PCFR, EVA, REVA, and MVA on stock returns. Quantitative testing was conducted using panel data regression analysis on 48 companies listed in the Indonesian Sharia Stock Index (ISSI) during 2018-2022. The research results show that fundamental analysis, measured by DPR, DPS, EPS, EVA, and REVA, positively and significantly influences stock returns. In contrast, FCF, PCFR, and MVA do not affect stock returns. These results provide theoretical contributions relevant to signaling theory and agency theory.
DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19? Evi Marlina, Maria Asumpta; Swastidevi, Luisa Amira; Dwi Radianto, Wirawan Endro
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.516

Abstract

This research aims to examine the moderating role of Intellectual Capital (IC) on the influence of Environmental Disclosure (ED) on Financial Performance (FP) in the energy sector listed on the IDX for the period 2020 to 2022. The analysis uses Ordinary Least Square (OLS). The research results found that IC was able to moderate the relationship between ED and EP. This research contributes to the RBV theory regarding IC, an intangible asset in this case that can play a role in increasing ED and FP and encouraging the company's competitive advantage. Apart from that, this research also contributes to sustainability theory, which states that sustainability in companies requires the role of IC as a variable that can encourage ED to increase FP. Thus, IC becomes an important variable that companies must consider to increase FP while still paying attention to sustainability factors.
THE EFFECT OF THE BOARD OF DIRECTORS ON FIRM PERFORMANCE: THE MODERATING ROLE OF FAMILY OWNERSHIP Virdausy Salhami, Mas Tifanny; Armadani, Armadani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.556

Abstract

This study aims to empirically test the influence of the board of directors on company performance with family ownership as a moderating variable. The sampling method used in this research was purposive sampling of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period, resulting in 721 observations as a sample. The analysis technique applied to test the hypothesis is moderated regression analysis (MRA). This study empirically shows that female directors and larger boards will improve firm performance. However, family ownership reduces the positive impact of female directors on firm performance. Finally, family ownership does not strengthen the influence of board size on firm performance. This research provides an interesting view regarding the moderating role of family ownership on the effect of the board of directors on firm performance, which is analyzed comprehensively using two measurement proxies.
THE IMPLICATIONS OF SUSTAINABILITY & CLIMATE-RELATED REPORTING, ESG RISK, AND GREEN ACCOUNTING IN ACHIEVING SUSTAINABLE GROWTH Annisa, Siti Nur; Saputri Mashuri, Ayunita Ajengtiyas
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.559

Abstract

The issue of extreme increases in climate change is currently searching for who should be held responsible for the resulting losses. The world is asking for corporate accountability, which is considered a contributor to this increase in climate change. This study was conducted to determine how much influence the company has in reporting and managing its environmental, social and governance aspects seen from sustainability reporting, climate change reporting, unmanaged ESG risk, and green accounting on sustainable growth in companies listed on the Indonesia Stock Exchange in 2022. This study uses secondary data obtained from sustainability reports and financial reports of each company. The number of samples used was 79 companies represented by each sector based on the IDX Industrial Classification for the period 2022. The sampling technique used was non-purposive sampling with multiple linear regression analysis methods. The results showed that (1) Sustainability Reporting has no significant effect on Sustainable Growth, (2) Climate Change Reporting has no significant effect on Sustainable Growth, (3) Unmanaged ESG Risk has a significant positive effect on Sustainable Growth, and (4) Green Accounting has a significant negative effect on Sustainable Growth.
APAKAH KUALITAS AUDIT MEMODERASI PENGARUH FIRM SIZE DAN COMPANY GROWTH PADA INCOME SMOOTHING? Arifin, Imam; Wicaksono, Bambang; Wisdaningrum, Oktavima
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.560

Abstract

This study aims to analyze the influence of firm size and company growth on income smoothing and the moderating role of audit quality. The population of this study is companies listed on the Jakarta Islamic Index for the period 2020-2022. The analysis was conducted on 36 samples determined based on purposive sampling and analyzed using multiple linear regression and moderated regression analysis (MRA). The study results indicate that company growth has a negative effect on income smoothing, while firm size does not have a significant effect on income smoothing. Other research findings indicate that audit quality does not moderate the effect of firm size or company growth on income smoothing. These results imply that managers need to pay attention to corporate growth to minimize income smoothing, and investors and creditors can consider corporate growth in making investment and credit decisions.
ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN BISNIS INDONESIA CORPORATE SOCIAL RESPONSIBILITY AWARD (BISRA) DAN DAMPAKNYA PADA ABNORMAL RETURN ANTAR SEKTOR INDUSTRI Budi Darmawan, Susilo; Nila Puspita , Lisa Martiah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.570

Abstract

This research is motivated by the lack of clarity in the literature regarding the influence of CSR awards (BISRA) on abnormal returns, especially in various industrial sectors. This study aims to evaluate the impact of the BISRA award announcement on the abnormal returns of companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. An event study approach was used with a sample of 33 companies from 84 BISRA award recipients, selected based on inclusion and exclusion criteria. The Wilcoxon Signed Rank Test and One Sample T-Test were conducted to test changes in abnormal returns before and after the BISRA announcement. The results showed that on most days during the BISRA announcement, there was no significant return, and the impact of the BISRA award announcement on abnormal returns as a whole did not show significant differences in each award recipient industry sector. The implications of this study suggest that factors such as industry sector and market perception play a role in influencing market reactions to CSR awards.
MEDIASI KOMITMEN KEBERLANJUTAN DALAM PENGARUH REPUTASI DAN BUDAYA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEBERLANJUTAN Ardhia, Olivia Maharani; Muawanah, Umi; Farhan, Djuni
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.574

Abstract

This study aims to analyze and provide empirical evidence regarding the role of sustainability commitment in mediating the influence of corporate reputation and culture on the quality of sustainability reports. This research is quantitative based, and the data is taken from companies listed on the Indonesia Stock Exchange on the IDX30 index from 2020 to 2023. The sample was determined using purposive sampling, and 54 samples were obtained, which were analyzed using PLS-SEM. The results show that sustainability commitment can fully mediate the relationship between reputation and the quality of sustainability reports. Meanwhile, sustainability commitment partially mediates the relationship between culture and the quality of sustainability reports. These results provide implications that the existence of a sustainability commitment can help a company's reputation support the quality of sustainability reports and encourage a corporate culture that can maximize the quality of sustainability reports.

Page 12 of 16 | Total Record : 157

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