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Accounting Profession Journal (APAJI)
Published by Universitas Kristen Indonesia Paulus
ISSN : 27157695     EISSN : 26860058     DOI : 10.35593
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems. APAJI welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view accounting and finance as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics. APAJI, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions. While many papers in APAJI use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of APAJI is broad, it is not a suitable outlet for highly abstract mathematical papers, or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision makers, or at least should have implications for the development of future research relevant to such users.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 149 Documents
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The Influence Of Learning Motivation And Teaching Presence On Academic Performance: A Study On Students Of Ciputra Makassar University Budiman, Maydelaine Gabrielle; Fania Yuniar Laude; Samuel Elmer Limputra; Carolina Novi Mustikarini
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.323

Abstract

This study was conducted on students of Ciputra University Makassar to explore the influence of learning motivation and teaching presence on academic performance. The primary objective of this research is to analyse how students' motivation to learn affects their engagement with instructors and how the presence of instructors further influences their overall performance. Additionally, the study examines whether learning motivation has a direct impact on student performance. A total of 70 students participated in this study, providing valuable data for analysis. During the research period, all students were engaged in face-to-face learning, which allowed for direct observation of interactions between students and instructors. The study utilized the Partial Least Squares (PLS) method for data analysis, a statistical approach commonly used to measure complex relationships between multiple variables. The findings of this research indicate that learning motivation significantly influences teaching presence, suggesting that highly motivated students are more engaged with their instructors. Furthermore, teaching presence has a significant positive impact on academic performance, highlighting the crucial role of instructors in facilitating student success. Lastly, the results reveal that learning motivation also has a direct and significant effect on performance, emphasizing the importance of fostering a strong motivation to learn among students. These results provide valuable insights for educators and institutions, suggesting that enhancing both student motivation and instructor presence can lead to improved learning outcomes. Future research could explore additional factors that may contribute to student performance, such as learning environment, peer interaction, and teaching strategies.
Analysis of Customer Satisfaction Based on Atmosphere, Employee Attitude, Technology Services, Product Quality, Satisfaction and Loyalty at Culminers Coffee Pratama, Safira Yunita; Muh Nur Ilham Y.A; Beril Kalalo; Andi Muhammad Zulfikar; Carolina Novi Mustikarini
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.324

Abstract

This study aims to analyze the influence of atmosphere, employee attitudes, technology services, and product quality on customer satisfaction, and to determine the relationship between customer satisfaction and customer loyalty. In this study, Culminers Coffee was chosen as the research location to facilitate sampling due to our distance. This study uses a quantitative method with a survey technique by distributing questionnaires to 238 Culminers Coffee consumers with the SEM PLS 4 analysis tool. The results of the analysis show that coffee quality, technology services, employee attitudes, and atmosphere have a significant influence on customer loyalty. However, customer satisfaction does not have a direct relationship to loyalty, which indicates that factors other than satisfaction play a greater role in building customer loyalty.
Kinerja Keuangan Terhadap Nilai Perusahaan R, Muhammad Rheza Fernanda; Machmuddah, Zaky
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.329

Abstract

Tujuan penelitian ini menganalisis pengaruh profitabilitas, leverage, dan likuiditas terhadap nilai perusahaan. Jenis penelitian kuantitatif. Jumlah perusahaan sampel penelitian sebanyak 27 perusahaan dari 95 populasi perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 – 2023. Data sekunder yang berasal dari BEI perusahaan makanan dan minuman. Teknik analisis data menggunakan regresi linier berganda yang diolah menggunakan SPSS 26. Berdasarkan hasil penelitian diperoleh kesimpulan bahwasanya profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. sedangkan leverage dan likuiditas tidak berpengaruh terhadap nilai perusahaan.
KUALITAS AUDIT DAN FAKTOR YANG MEMPENGARUHINYA: PERSPEKTIF AUDITOR DAN PERUSAHAAN Ni Nyoman Ayu Suryandari; Ni Putu Lisa Ernawati; Ni Putu Yesa Idayani
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Audit quality is defined as the characteristics or description of audit practices and results according to the auditor's professional quality standards, where the auditor finds reports of material errors, mistakes, or omissions n the client's financial statements. This study aims to test and obtain empirical evidence regarding the effect of the Audit Committee, Audit Fees, KAP Rotation, Client Company Size, and Auditor Specialization on audit quality. Audit quality is proxied using a public accounting firm, which is measured by a dummy variable using the Big Four KAP and Non-Big Four KAP auditor groups. The population in this study were banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample determination used the purposive sampling method and obtained 31 samples with three years of observation so that the number of observations was 93 companies. The data analysis technique used was logistic regression analysis. The results of the study showed that the Audit Committee, Audit Fees, KAP Rotation, and Auditor Specialization did not have a significant effect on audit quality. This shows that the existence of an audit committee and high audit fees do not always guarantee quality, which is more dependent on auditor performance. In addition, KAP rotation does not guarantee effectiveness, considering that the adaptation process of new auditors takes time. However, Client Company Size has a positive and significant effect on audit quality, because large companies tend to have complexities that require more in-depth and high-quality audits. These results provide insight for companies in understanding the factors that affect audit quality.
FINANCIAL PERFORMANCE IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW INTEGRATING ESG AND GOVERNANCE Hasibuan, Renika; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to systematically review the literature on financial performance in the digital era by integrating Environmental, Social, and Governance (ESG) factors and corporate governance. Employing a Systematic Literature Review (SLR) methodology based on the PRISMA framework, this review analyzes 71 selected articles published between 2018 and 2025. The findings reveal a complex interaction between digitalization, ESG practices, and governance mechanisms in shaping corporate financial outcomes. The study contributes by identifying key themes, research gaps, and providing future research directions for achieving business sustainability and long-term value creation.
Profitability as an Intervening Variable in the Factors Affecting Firm Value Purwaningrum, Dwi; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.336

Abstract

Orientasi dilakukannya studi ini ialah untuk menguji dampak Efisiensi Modal Kerja, Likuiditas, dan Pengungkapan Keberlanjutan pada Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening. Efisiensi modal kerja diukur dengan WCT, likuiditas menggunakan Current Ratio, profitabilitas dengan NPM, dan Nilai Perusahaan dengan Tobin's Q. Sumber data adalah laporan finansial perusahaan tahun 2017 sampai dengan 2022. Sampel penelitian yaitu entitas yang terdaftar di LQ 45, Uji pengaruh menggunakan regresi data panel. Hasil uji F statistik membuktikan bahwa efisiensi modal kerja (X1), likuiditas (X2), dan pengungkapan keberlanjutan (X3) berdampak pada profitabilitas (Z). Secara simultan, X1, X2, X3, dan Z mempengaruhi Nilai Perusahaan (Y). Berdasarkan uji T parsial efisiensi modal kerja tidak brkorelasi pada profitabilitas, tetapi berkorelasi positif pada nilai perusahaan. Likuiditas signifikan pada profitabilitas dan nilai perusahaan dengan nilai coefisien yang positif. Laporan keberlanjutan secara parsial berdampak pada profitabilitas dan nilai perusahaan. Profitabilitas berdampak pada Nilai Perusahaan. Profitabilitas tidak dapat memediasi efisiensi modal kerja, likuiditas, dan laporan keberlanjutan pada nilai perusahaan.
PERAN BELANJA MODAL SEBAGAI VARIABEL MEDIASI Alfian Agustiar; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan untuk meguji Pendapatan BLUD (X1), DAK Kesehatan (X2) dan PAD (X3) terhadap Kinerja Keuangan (Y) dengan belanja modal (Z) sebagai variabel intervening di Puskesmas Kabupaten Lamongan periode 2018-2021. Metode kajian yang dipergunakan ialah metode deskripsi dengan data kuantitatif. Non probability sampling merupakan metode pengambilan sampel yang menggunakan seluruh Puskesmas yang ada di Kabupaten Lamongan, dengan jumlah populasi sebanyak 33 Puskesmas. Uji statistik mengunakan regresi data panel dengan Uji Statistik Econometric Views. Hasil kajian menunjukkan bahwa secara parsial, Pendapatan BLUD, DAK, dan PAD memiliki pengaruh terhadap Belanja Modal. Secara parsial variabel Z dan seluruh variabel X berpengaruh terhadap variabel Y (Kinerja Keuangan). Variabel belanja belanja modal (Z) berhasil memediasi pengaruh variabel X terhadap variabel Y
Unsur-Unsur yang Menentukan Otonomi Finansial Daerah Olin, Maria Novita; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.338

Abstract

Penelitian ini dimaksudkan untuk mengeksplorasi kontribusu variabel pajak daerah, retribusi daerah, tingkat pertumbuhan ekonomi, dan belanja modal pada tingkat kemandirian keuangan daerah pada tingkat kabupaten/kota di wilayah Provinsi NTT selama rentang waktu 2017 hingga 2021. Studi ini bersifat kausal, yang berfokus pada analisis hubungan sebab-akibat antara berbagai fenomena serta memberikan representasi deskriptif terhadap gejala yang diteliti. Jenis data yang diolah dalam riset ini adalah data kuantitatif yang mencakup pajak daerah, retribusi daerah, tingkat pertumbuhan ekonomi, belanja modal, dan tingkat kemandirian keuangan daerah. Data tersebut bersumber dari laporan realisasi keuangan selama lima tahun (2017-2021) dari 22 kabupaten/kota di Provinsi NTT. Populasi pada kajian ini meliputi seluruh pemerintah kabupaten/kota di Provinsi NTT, dan sampel yang digunakan juga terdiri dari 22 kabupaten/kota tersebut. Teknik pengambilan sampel dengan metode nonprobability sampling. Temuan penelitian mengungkapkan bahwa pajak daerah dan retribusi daerah memiliki dampak positif pada kemandirian keuangan daerah, sementara tingkat pertumbuhan ekonomi dan belanja modal tidak menunjukkan pengaruh positif pada kemandirian keuangan daerah.
Faktor-Faktor Yang Mempengaruhi Keputusan Mahasiswa Memilih Kampus Ciputra Makassar Calvin Gunawan; Nico Lucky Wijaya; Carolina Novi Mustikarini
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Perguruan tinggi merupakan lembaga ilmiah yang mempunyai tugas menyelenggarakan pendidikan dan pengajaran serta mencetak lulusan lulusan yang berkualitas. oleh karena itu setiap Perguruan Tinggi Negeri (PTN) maupun Perguruan Tinggi Swasta (PTS) saling bersaing begitu ketat dalam memberikan performanya guna mencetak lulusan-lulusan yang berkualitas. Agar mengetahui faktor-faktor apa saja yang mempengaruhi keputusan mahasiswa dalam memilih kampus Ciputra Makassar. Penelitian ini menggunakan pendekatan secara kuantitatif dengan metode second order confirmatory factor analysis. Second order confirmatory digunakan karena variabel tidak dapat diukur secara langsung sehingga membutuhkan indikator-indikator yang juga digunakan sebagai pernyataan pada kuesioner dengan menggunakan program SmartPLS3. Sampel dalam penelitian ini adalah 40 individual yang tergabung di dalam bisnis sukses di Universitas Ciputra.Hasil penelitian ini menunjukkan bahwa faktor-faktor yang dapat merefleksikan apa saja yang mempengaruhi keputusan mahasiswa dalam memilih kampus Ciputra Makassar Academic Qualification, Campus Features, Cost Stucture, dan Future Prospect.
Manajemen Risiko dalam Sistem Pengendalian Manajemen: Kajian Literatur Sistematis atas Pendekatan Teoretis, Konteks Global, dan Transformasi Strategis Heri Enjang Syahputra; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Kajian ini merupakan refleksi literatur sistematis terhadap 40 artikel terindeks Scopus (2015–2024) yang membahas manajemen risiko dalam konteks akuntansi dan sistem pengendalian manajemen (MCS). Studi ini mengidentifikasi tren publikasi, variabel, teori, metode, serta temuan utama. Hasil menunjukkan peningkatan perhatian terhadap integrasi manajemen risiko dalam strategi, kinerja, dan tata kelola. Teori dominan mencakup Teori Kontingensi, Institusional, dan Balanced Scorecard. Studi ini menyoroti kebutuhan penguatan pendekatan kuantitatif dan eksplorasi konteks negara berkembang serta sektor nirlaba. Penelitian selanjutnya disarankan mengadopsi pendekatan teoritis integratif dan cakupan kontekstual yang lebih luas.

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