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Accounting Global Journal
Published by Universitas Muria Kudus
ISSN : 26227177     EISSN : 26231778     DOI : https://doi.org/10.24176/agj
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Global Journal (AGJ) with E-ISSN 2623-1778 and P-ISSN 2622-7177 is a journal published by Accounting Department, the Economics and Business Faculty, Universitas Muria Kudus. The articles can be written in Bahasa Indonesia or english by researchers, academics, practitioners, and observers in the field of Accounting who are interested to quantiative research in Accounting area.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 150 Documents
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Does Start-Up Fintech Affect The Profitability Ratio Of Islamic Banks? Case Studies Of Three State-Owned Islamic Banks Herindar, Evania; Uula, Mimma Maaripatul; Aufa, Aufa
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.7490

Abstract

The development of financial technology in the financial services sector provides benefits and conveniences, especially in the banking services sector. In overcoming this threat, the banking industry, especially Islamic banking, initiated a strategy by collaborating with financial technology. As banks controlled by the government, state-owned banks, namely Bank Mandiri Syariah, Bank Negara Indonesia Syariah, and Bank Rakyat Indonesia Syariah, took these steps to increase the company's profitability. This study aims to analyze the effect of Financial Technology (Fintech) on the profitability of the three banks. This research is a descriptive study with a quantitative approach by comparing the profitability ratios of banks for the 2015-2020 period that have collaborated with fintech. In this study, the data normality test and Paired T-Test were carried out to compare before and after seeing fintech start-ups. The results showed that based on the analysis of ROA, ROE, BOPO, and NPM at three banks, it was found that there was no significant difference after pressure with fintech.
Penerapan Teknologi Berbasis Iot (Internet Of Things) Dalam Pengumpulan Bukti Audit Di Masa Pandemi Covid-19 Ramadhani, Nur Fitri; Triani, Ni Nyoman Alit
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.7572

Abstract

The aim of this study is to obtain empirical evidence on how to apply IoT (Internet of Things) in collecting audit evidence during the COVID-19 pandemic to assist auditors in the audit process. The method used in this study is a qualitative method with interviews. The current pandemic requires auditors to use alternative audit evidence collection with IoT-based remote audit methods. The use of the right IoT system in audit evidence collection activities is very necessary with the aim that audit results have advantages and can be used as a reference in improving business processes and making quality decisions. The results show that the application of IoT is very helpful for auditors in the process of collecting audit evidence which is used as the basis for giving opinions in the audit process. However, not all audit collection procedures are carried out virtually, such as observation and inspection, both of which are carried out face-to-face as much as possible so that the auditor can ascertain what is actually happening in the field.
Pengaruh Agresivitas Pajak Dan Firm Size Terhadap Debt Maturity Damayanti, Asti Ningrum
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.8710

Abstract

Every company will certainly make different decisions in determine and using the debt.and the structure of debt maturity is also something that needs to be considered in depth by the company, this is also related to the survival of the company. If it’s not taken care of properly, it’s feared that the company may go bankrupt. In addition, the maturity structure of the debt can be used as a report on the quality of the company, credibility, and the company's opportunities in the future.This study aims to provide empirical evidence about the tax aggresiveness, firm size, on debt maturity. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in the period of 2016 until 2020. Hypothesis testing is done using the Eviews application version 11. There are 49 samples of companies selected using purposive sampling technical using several criteria in accordance with research needs. This study uses a purposive sampling method in determining research samples. Based on test results that tax aggresiveness together affect debt maturity. Partial testing concludes that firm size not affect debt maturity. Keywords: : tax aggressiveness, firm size on debt maturity. 
PROFITABILITAS, HARGA SAHAM DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Wisnu Haryo Pramudya; Slamet Herutono; Ani Sri Murwani Kumala Kapti
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.7786

Abstract

This study aims to test whether profitability has an effect on stock prices and test whether firm size has an effect on profitability on stock prices. This study uses the independent variable profitability with ROA as a proxy, the dependent variable is stock price and firm size as moderating variables. In this study, the hypothesis proposed is to prove the significance of the effect of profitability on stock prices, and firm size has an effect on the effect of profitability on stock prices. Moderated Regression Analysis is an analytical tool used to analyze the proposed hypothesis, because basically MRA is designed to determine the relationship between two variables that are influenced by the moderator variable, this is a regression equation where there is an interaction between the multiplication of two or more independent variables. The population used is all contractor and real estate companies listed on the IDX for the 2018-2020 period. The method used to take the sample is purposive sampling. The results of this study prove that all hypotheses built can be accepted.
The Influence Of Profitability, Liquidity, Asset Structure, And Company Size On Capital Structure Pharmaceutical Companies In The Covid-19 Pandemic Ilmiyati, Ismi; Muniroh, Hetty
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.9645

Abstract

The purpose of the research to be conducted is to determine the effect of profitability, liquidity, asset structure, and company size on the capital structure of pharmaceutical companies during the Covid-19 pandemic. Researchers used the documentation method, the entire population of 12 pharmaceutical companies listed on the Indonesia Stock Exchange after being outliers became 9 companies, 5 years of research from 2017-2021. Data analysis techniques using the classical assumption test, descriptive statistics, multiple linear regression analysis, t test and test the coefficient of determination. The conclusion of the research results is that profitability, liquidity, and firm size have a significant negative in accordance with the direction of the hypothesis, while the asset structure is not in accordance with the direction of the first hypothesis, with the final result having a significant negative.
Pengaruh Tingkat Pemahaman Pajak, Pelayanan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Penghasilan (PPh) Orang Pribadi Siti Kurnia
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.8799

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh (1). Tingkat pemahaman pajak, (2). Pelayanan pajak dan (3). Sanksi pajak terhadap kepatuhan wajib pajak penghasilan (PPh) orang pribadi di kecamatan Cariu. Populasi pada penelitian ini adalah masyarakat cariu yang sudah mempunyai Nomor Pokok Wajib Pajak. Metode pengambilan sampel pada penelitian ini menggunakan Accidental Sampling.Hasil penelitian ini menunjukan bahwa : (1). H1 : Tingkat pemahaman pajak berpengaruh positif terhadap kepatuhan wajib pajak penghasilan (PPh) orang pribadi dengan thitung ttabel yaitu 3,168 1,985 (Signifikansi 0,002 0,05). (2). H2 : Pelayanan pajak berpengaruh positif terhadap kepatuhan wajib pajak penghasilan (PPh) orang pribadi dengan thitung ttabel yaitu 1,803 1,661 (Signifikansi 0,075 0,10). (3). H3 : Sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak penghasilan (PPh) orang pribadi dengan thitung ttabel yaitu 3,484 2,628 (signifikansi 0,001 0,01).Kata Kunci : Tingkat pemahaman pajak, pelayanan pajak, sanksi pajak, kepatuhan wajib pajak penghasilan.
Analisis Working Capital Turnover dan Total Asset Turnover Terhadap Financial Distress Miranti Ayu Utami
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.8801

Abstract

 Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh net working capital turnover dan net total assets turnover terhadap financial distress baik secara parsial maupun simultan. Populasi dalam penelitian ini yaitu perusahaan sub sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia periode 2017-2021 dengan sampel sebanyak 7 perusahaan.Pemilihan sampel dalam penelitian ini menggunakan metode purpossive sampling dimana sampel dipilih berdasarkan kriteria-kriteria yang telah ditentukan. Penelitian ini dianalisis dengan menggunakan analisis deskriptif, uji asumsi klasik, uji T dan uji F serta analisis regresi linier berganda dengan menggunakan model Springate dalam memprediksikesulitan keuangan. Hasil penelitian yang dilakukan secara parsial menunjukkan bahwa perputaran modal kerja bersih berpengaruh negatif signifikan terhadap kesulitan keuangan dan perputaran total aset bersih berpengaruh positif signifikan terhadap kesulitan keuangan. Sedangkan hasil penelitian yang dilakukan secara simultan menunjukkan bahwa perputaran modal kerja bersih dan perputaran total aset bersih berpengaruh signifikan secara bersama-sama terhadap kesulitan keuangan. Kata Kunci: Net Working Capital Turnover; Net Total Asset Turnover; Financial Distress; Springate 
Pengaruh Profitabilitas, Kebijakan Hutang, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Agustina Putri Kurnia Sari; Nurma Gupita Dewi
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.9446

Abstract

AbstractThe aim of this research is to ascertain how firm value is affected by profitability, debt policy, liquidity and firm size. For the 2019-2021 period, this research collected 18 samples of food and beverage companies registered on the IDX using a purposive sampling technique. The analysis technique used is multiple linear using SPSS version 20. The results of this research show that profitability has a positive and significant effect on firm value, debt policy and liquidity have a negative and insignificant effect on firm value. Meanwhile, firm size has a positive and insignificant effect on firm value.
Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Nilai Pasar Terhadap Return Saham Perusahaan Sektor Industri Barang Konsumsi Di BEI Avivah Inaroh Nahdhiyah; Siti Alliyah
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.9461

Abstract

The purpose of this studied was to determine the impact of profitability, liquidiy, leverage, firm size and market value on stock returns. This studied use purposive sampling in order to obtain a sample of 18 the consumer goods industry sector entities registered with IDX in 2017-2021. Methods of data collection using documentation. The data analysis technique uses multiple linier regression analysis using the SPSS 26 application. The result of this study indicate that profitability has a positive significant effect on stock returns. liquidity has negative effect and hasn’t significant effect on stock returns. Company size has negative significant effect on stock returns, on the other hand, leverage and market value have a positive hasn’t significant effect on stock returns.Keyword : Profitability, Liquidity, Leverage, Size, Market Value.
Faktor Yang Mempengaruhi Pencegahan Fraud Dengan Akuntabilitas Kinerja Pemerintah Sebagai Variabel Intervening Analisa, Analisa
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.9543

Abstract

Banyaknya kasus korupsi yang terjadi pada bidang pengadaan barang atau jasa di pemerintahan membuat bidang pengadaan barang dan jasa menjadi sektor yang rentan terhadap penyalahgunaan orang-orang yang memiliki kepentingan supaya memperkaya diri sendiri. Penelitian ini memiliki tujuan agar mengetahui faktor yang dapat berpengaruh terhadap pencegahan fraud serta menjadikan akuntabilitas kinerja pemerintah sebagai variabel intervening untuk pencegahan fraud. Penelitian ini dilakukan dengan pendekatan kuantitatif menggunakan model analisis data Structural Equating Modeling (SEM) melalui program SmartPLS versi 3.0. Populasi penelitian ini adalah Pegawai Negeri Sipil yang bekerja di instansi pemerintah kota Banjarmasin dan dilakukan proses sampling dengan metode convenience sampling sehingga di dapatkan sebanyak 98 sampel. Hasil penelitian ini yaitu terdapat pengaruh pengendalian internal terhadap akuntabilitas kinerja pemerintahan,  komitemen organisasi berpengaruh terhadap akuntabilitas kinerja pemerintahan, akutabilitas kinerja pemerintahan berpengaruh terhadap pencegahan fraud, pengendalian internal berpengaruh terhadap pencegahan fraud dan tidak terdapat pengaruh antara komitmen organisasi terhadap pencegahan fraud.

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