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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 162 Documents
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THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, INVESTMENT DECISIONS, AND DIVIDEND POLICY ON FIRM VALUE MODERATED BY FIRM SIZE (An Empirical Study on Consumer Non-Cyclical Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2021–2023) Debora, Meisya
Accounting Global Journal Vol. 9 No. 2 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.14869

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis apakah nilai suatu perusahaan dipengaruhi oleh struktur modal, profitabilitas, keputusan investasi, dan kebijakan dividen yang dimoderasi oleh ukuran perusahaan. Adapun metode yang digunakan dalam penelitian ini adalah purposive sampling, dengan menggunakan bahan penelitian yang merupakan laporan keuangan perusahaan-perusahaan yang bergerak dalam bidang manufaktur dan masuk ke dalam sektor consumer non-cyclical dan sudah masuk ke dalam Bursa Efek Indonesia periode tahun 2021 sampai 2023.  Jumlah total populasi terdiri dari 39 perusahaan, dan 117 data observasi sebagai sampel.  Untuk analisis data, digunakan regresi dan pengujian asumsi klasik dan untuk pengujian hipotesis, digunakan regresi linear berganda dan regresi moderasi. Dari test analisis yang dilakukan, diperoleh hasil bahwa nilai perusahaan secara positif dan signifikan dipengaruhi oleh keputusan investasi, dan struktur modal, serta secara negatif dan signifikan dipengaruhi oleh profitabilitas. Sedangkan untuk kebijakan dividen tidak berpengaruh terhadap nilai perusahaan. Selanjutnya dengan variabel moderasi yang digunakan yaitu ukuran perusahaan terbukti dapat memperlemah dalam keputusan investasi, namun tidak berpengaruh dalam hubungan antara struktur modal, profitabilitas, atau kebijakan dividen. Kata kunci: struktur modal, profitabilitas, keputusan investasi, kebijakan dividen, nilai perusahaan, ukuran perusahaan. AbstractThis study aims to investigate and provide empirical insights into how capital structure, profitability, investment decisions, and dividend policy affect firm value, with firm size serving as a moderating variable. The research utilizes purposive sampling, concentrating on manufacturing firms in the consumer non-cyclical sector listed on the Indonesia Stock Exchange between 2021 and 2023. The population comprises 39 companies, yielding 117 observations for analysis. Data were analyzed using regression methods alongside classical assumption testing. The hypotheses were tested using both multiple linear regression and moderation regression analysis. The results indicate that capital structure, profitability, and investment decisions have a significant and positive influence on firm value. On the other hand, dividend policy shows a negative but statistically insignificant impact. Additionally, firm size moderates the relationship between investment decisions and firm value by weakening it, but does not moderate the effects of capital structure, profitability, or dividend policy on firm value.Keywords: capital structure, profitability, investment decisions, dividend policy, firm value, company size.
Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan pada perusahaan Badan Usaha Milik Negara HADYPUTRI, RANIE WIDYANINGSIH
Accounting Global Journal Vol. 9 No. 2 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.15662

Abstract

Penelitian ini memiliki tujuan untuk melihat pengaruh dari komisaris independen, komite audit, kepemilikan institusional, dan dewan direksi terhadap kinerja keuangan perusahaan Badan Usaha Milik Negara. Sampel yang digunakan dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia pada periode 2021 hingga 2024. Dalam penelitian ini terdapat 108 sampel yang digunakan dan diolah menggunakan metode regresi linier berganda. Hasil dari penelitian menunjukkan bahwa komisaris independen dan komite audit memengaruhi kinerja keuangan. Sementara itu, variabel kepemilikan institusional dan dewan direksi secara parsial tidak berpengaruh terhadap kinerja keuangan.
PENGARUH TINGKAT PEMAHAMAN WAJIB PAJAK DAN PERAN RELAWAN PAJAK TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA TEGAL Iliyin, Lafi; Widianti, Hesti; Maulidah, Hikmatul
Accounting Global Journal Vol. 9 No. 2 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.15669

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pemahaman wajib pajak dan peran relawan pajak terhadap kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi pada KPP Pratama Tegal. Teknik pengumpulan data menggunakan observasi, kuesioner, wawancara, studi pustaka, dan dokumentasi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Tegal dan berkewajban melaporkan SPT Tahunan sebanyak 144.759 wajib pajak. Teknik pengamjikan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 80 responden. Metode analisis data yang digunakan adalah analisis kuantitatif dengan uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa tingkat pemahaman wajib pajak dan peran relawan pajak berpengaruh secara parsial maupun secara simultan terhadap kepatuhan pelaporan SPT Tahunan wajib pajak orang pribadi pada KPP Pratama Tegal.
Pengaruh Kinerja Keuangan Terhadap Islamic Social Reporting (Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index Periode 2021-2023) Setyawan, Muhammad Afif; Nalurita, Yuliantari Astasuci; Sandy, Fabio Bolanda
Accounting Global Journal Vol. 9 No. 2 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.15862

Abstract

Tujuan penelitian ini adalah untuk meneliti bagaimana kinerja keuangan yang meliputi profitabilitas, likuiditas, dan leverage memengaruhi Islamic Social Reporting pada perusahaan yang terdaftar di Jakarta Islamic Index antara tahun 2021 dan 2023. Sampel penelitian ditentukan menggunakan teknik purposive sampling. Data dianalisis melalui uji asumsi klasik dan analisis regresi linier berganda. Temuan empiris menunjukkan bahwa secara simultan, profitabilitas, likuiditas, dan leverage memiliki pengaruh yang signifikan terhadap Islamic Social Reporting. Namun, hasil uji parsial menunjukkan bahwa hanya likuiditas yang memiliki pengaruh signifikan terhadap Islamic Social Reporting, sedangkan profitabilitas dan leverage tidak memiliki pengaruh yang signifikan.
KINERJA PERBANKAN SEBELUM DAN SELAMA PANDEMI COVID-19: PENGUJIAN TERHADAP DAMPAK KEBIJAKAN COUNTERCYCLICAL INDONESIA Sulistianingsih, Sulistianingsih
Accounting Global Journal Vol. 9 No. 2 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.15913

Abstract

This study examines the Indonesian banking performance before and during the COVID-19 pandemic with focus on the impact of the government's countercyclical policies as an economic stimulus. The research population is commercial banks listed on the IDX, using purposive sampling technique and secondary data from Publication Reports for the 2017-2022 period using the Wilcoxon test. The findings show that there are significant differences between banking LDR, NIM, CAR and there are no significant differences between NPL, ROA before and during the COVID-19 pandemic. The empirical results from this research can be used by bankers, financial regulator and the government to design further policies in handling the impact of the COVID-19 pandemic and post-pandemic which can strengthen financial stability, especially in the banking sector in Indonesia.
Pengaruh Pemahaman Perpajakan dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Niat Membayar Pajak Sebagai Variabel Mediasi Pada UMKM Dengan Kredit Perbankan di Desa Wisata Kasongan Nurkhasanah, Septhia Fadhilla
Accounting Global Journal Vol. 9 No. 2 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.16107

Abstract

UMKM berperan dalam pembangunan ekonomi nasional yang menjadi potensi sumber penerimaan negara dari sektor perpajakan. Penelitian ini bertujuan mengkaji pengaruh pemahaman dan sosialisasi pajak terhadap kepatuhan wajib pajak UMKM gerabah di Desa Wisata Kasongan, dengan niat membayar pajak sebagai variabel mediasi. Dari 74 UMKM, hanya 8 (10,81%) yang memiliki NPWP, dan 68 pelaku usaha (91,89%) pelaku usaha yang memiliki kredit bank di atas Rp50 juta. Sampel 60 responden dipilih secara purposive sampling. Analisis penelitian menggunakan metode deskriptif kuantitatif dengan pendekatan SEM-PLS. Hasil penelitian menunjukkan bahwa sosialisasi pajak dan niat membayar pajak berpengaruh positif dan signifikan terhadap kepatuhan, sedangkan pemahaman pajak berpengaruh positif namun tidak signifikan. Niat membayar memediasi pengaruh sosialisasi pajak, tetapi niat membayar pajak tidak memediasi pengaruh pemahaman pajak terhadap kepatuhan. Temuan menegaskan pentingnya sosialisasi dan edukasi pajak yang efektif untuk meningkatkan kepatuhan sukarela UMKM di Kasongan.
FAKTOR-FAKTOR YANG MEMENGARUHI PENYESUAIAN ANALISIS STANDAR BELANJA (ASB) PADA PEMERINTAH DAERAH PRASETYO, Wahyu Eko; Haryanto
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Almost all regions have adjusted the ASB document, but it has not yet been fully used as a basis for preparing the Regional Budget (APBD). This study aims to examine the influence of rational aspects, system improvements, changes in budget behavior, and the dominance of technocratic logic on the implementation variables of ASB adjustments. The methodology uses a mixed approach, with quantitative results as an instrument for criticizing the phenomena that occur. A field study in local governments in Central Java, 101 respondents representing positions were selected by purposive sampling based on the criteria of having been involved in the preparation of ASB. The analysis tool used was SmartPLS 4. The results showed that all independent variables, partially and simultaneously, had a significant positive effect on the dependent variable. This finding proves the continued validity of New Institutional Theory, especially the concept of isomorphism in the ASB adjustment process. However, this study also shows a decoupling phenomenon, where administrative compliance is not directly proportional to its substantial use in regional budgeting. These results imply the need for policy reorientation from merely fulfilling legitimacy to strengthening the integrity of real budgeting data.
EFEKTIVITAS BELANJA DAERAH DAN DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA PROVINSI SUMATERA UTARA MALAU, EVE; Widia Octari Diliana; Indah Mutiara; Hasmarini Ariestin Waruwu
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Economic growth between districts/cities in North Sumatra Province still shows significant variation. This study aims to analyze the effect of regional spending effectiveness on economic growth in districts/cities in North Sumatra Province during the 2020–2024 period. The study population includes all district and city governments in North Sumatra Province, with a sample size of 33 regions. The data used are secondary data obtained from publications of the Directorate General of Fiscal Balance and the Central Statistics Agency. The analysis technique used is descriptive statistics, panel data regression with the help of EViews software with the Chow test, Hausman test, and Lagrange Multiplier (LM) to determine the best model. The results show that regional spending effectiveness has a positive and significant effect on economic growth with a coefficient value of 0.0624 and a probability of 0.0002 (<0.05). The Adjusted R² value of 0.0841 indicates that regional spending effectiveness explains 8.41% of the variation in economic growth in the region, while the remainder is influenced by other factors outside the model. These findings sufficiently emphasize the importance of increasing regional spending effectiveness to encourage sustainable regional economic growth. Further research is recommended to add other fiscal variables and extend the observation period to obtain more comprehensive results. Keywords: Economic Growth, Regional Spending Effectiveness, Sustainability, Fiscal.
Risk Identification And Risk Analysis Effects On BMT Financial Performance With Islamic Corporate Governance as A Moderator Sari, Yuli Indah; Widhyasti, Sasti Anjana; Bakti, Ilham Teruna; Hapsari, Vinandri; Riyadi, Sugeng
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The role of Islamic financial institutions has been confirmed as crucial in supporting Indonesia's economic growth, especially in improving the welfare of micro-communities through providing easy access to financing. However, in the current era of digitisation, Islamic finance faces potential threats related to operational closures due to an inadequate handling of risks. Thus, the purpose of this study is to investigate how risk identification and analysis affect financial performance as well as how Islamic corporate governance (ICG) influences the impact of risk management on financial performance. BMT Bina Umat Sejahtera is the subject of the study. Purposive sampling and the Slovin method were employed as the sampling techniques, and a total of 105 respondents were successfully recruited. The research findings indicate that financial performance is significantly improved by risk detection and analysis. Meanwhile, ICG is not a moderating variable as it does not have a significant effect. The practical implications for the Islamic financial industry emphasise the importance of risk identification and analysis, as well as the development of ICG to strengthen its role in enhancing financial performance. Keywords: Risk Identification, Risk Analysis, Corporate Governance, Financial Performance
Corporate Governance, ESG Disclosure, and Fraudulent Financial Reporting: Evidence from the Indonesian Agricultural Products Industry Ningtias, Putri Kharisma Ayu; Kusumaningsih, Ambar
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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Abstract

This study examines the relationship between corporate governance, ESG disclosure, and fraudulent financial reporting from an agency theory perspective in agricultural product companies listed on the Indonesia Stock Exchange during 2021–2024. Fraudulent financial reporting was measured using the Beneish M-Score. Corporate governance was proxied by institutional ownership and the proportion of independent commissioners, while ESG disclosure was measured using an index based on the GRI Standards 2021. This study employed a quantitative approach, with purposive sampling and Spearman correlation analysis, using IBM SPSS 26. The results showed that corporate governance and ESG disclosure were not significantly related to fraudulent financial reporting. This finding indicates that the presence of formal monitoring mechanisms and transparency of information are not necessarily effective in suppressing opportunistic management behavior. The limitations of this study include its sectoral focus and reliance on a single fraud detection model. Future research is recommended to use more substantive monitoring proxies and expand the sectors and analysis methods to gain a more comprehensive understanding.

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