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Jurnal Ilmiah Akuntansi Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 944 Documents
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Analisis Informasi Keuangan Dalam Mengevaluasi Kinerja Pemerintah Kabupaten Langkat Sahala Purba
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1547

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah ditinjau dari berapa antara lain: Skala Otonomi Keuangan Daerah, Besaran Desentralisasi Fiskal, Efektivitas PAD, Efisiensi PAD, Efektivitas Fiskal Daerah, Efisiensi Fiskal Daerah dan Besaran Kontribusi BUMD. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan subjek penelitian informasi keuangan daerah Kabupaten Langkat tahun 2013-2020, pengumpulan data pengumpulan yang digunakan adalah metode dokumentasi. Teknik analisis data yang digunakan adalah analisis skala keuangan. Hasil penelitian menunjukkan Skala Otonomi Keuangan masih sangat rendah dengan nilai rata-rata 7,48%, Kemandirian Keuangan Daerah sangat tinggi dengan nilai 84,36%, Besaran Desentralisasi Fiskal sebesar 6,24% dikategorikan sangat rendah. Efektivitas PAD sebesar 6,17% termasuk dalam ukuran tidak efektif. Efisiensi PAD pada kelompok sangat efisien dengan nilai 3,73%. Efektivitas Fiskal adalah 98,92% dalam ukuran yang cukup efektif. Efisiensi Fiskal Daerah dengan nilai 12,59% dapat dinyatakan efisien, Besaran kontribusi BUMD dengan nilai 5,04% tergolong rendah. Adapun penelitian ini adalah untuk pemerintah daerah dan masyarakat dalam pengembangan pemerintah daerah Langkat selama 8 tahun ini dilihat dari beberapa aspek.
Pengaruh Kinerja Keuangan Terhadap Cash Holding Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Rehanah Fardianti; Susi Astuti
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1552

Abstract

This study aims to determine the effect of financial performance on cash holding. The population in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 as many as 45 companies. The research sample was 43 companies for 3 years so that a sample of 129 companies was obtained using purposive sampling method. Data analysis used the SPSS 25 program. The results showed that profitability (ROA) had a positive effect on cash holding, leverage (DER) had no effect on cash holding, and firm size had a negative effect on cash holding.
Analisis Perbandingan Profitabilitas Perusahaan Jasa Sebelum dan Selama Pandemi COVID-19 Rahmadani Rahmadani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1597

Abstract

This paper aims to find out how significant the comparison of company profitability is before and during the Covid-19 pandemic.The population in this study were all companies in the hospitality industry, restaurant and tourism sub-sector listed on the Indonesia Stock Exchange (BEI) for the period 2019 - 2020. The sample in this study used the purposive sampling method, namely companies that had complete financial reports for the 3rd quarter of 2019 and Quarter 3 of 2020, the number of samples of this study were 31 companies. The results prove that the Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), and Return On Asset (ROA) tested with the test wicoxon have a significant effect on the Covid-19 pandemic on GPM, NPM, OPM and ROA. The Return On Equity (ROE) analyzed using the mann whitney also experienced significant differences before and during the Covid-19 pandemic. That way there is a significant difference in company profitability as measured by GPM, NPM, OPM, ROA, and ROE, the hospitality industry, restaurants and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) before the Covid-19 pandemic and during the Covid-19 pandemic. It is hoped that this research can help investors and interested parties in responding to the Covid-19 pandemic.
Pengaruh Ukuran Perusahaan, Sales Growth, dan Gender Diversity Terhadap Nilai Perusahaan Ali Riza Fahlevi; Daud Fahkruddin Sedovandara; Mochammad Akmal Daffa; Muhammad Afwa Adzizu Dzikri; Muhammad Fadly Nur Faizi
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1598

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, sales growth, dan gender diversity terhadap nilai perusahaan. Populasi penelitian ini diambil dari data sekunder yang berasal dari sektor farmasi yang terdaftar di Bursa Efek Indonesia periode sebelum pandemi Covid-19 dan saat pandemi covid-19. Pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang diperoleh sebanyak 17 sampel dengan total 34 observasi. Penelitian ini menggunakan analisis deskriptif dan analisis regresi data panel dengan menggunakan software EViews 12. Hasil penelitian menunjukkan bahwa baik secara simultan maupun secara parsial ukuran perusahaan, sales growth, dan gender diversity tidak berpengaruh terhadap nilai perusahaan.
Pengaruh GCG dan CSR Terhadap Nilai Perusahaan LQ45 Yang Terdaftar di BEI Tahun 2017-2020 Gita Puspita
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1570

Abstract

The purpose of this research was to determine : (1) the effect of board of directors on firm value, (2) the effect of independent board of commissioners on firm value, (3) the effect of corporate social responsibility on firm value, (4) the effect of good corporate governance and corporate social responsibility on firm value in LQ45 company listed in The Indonesian Stock Exchange on 2017-2020. This study used LQ 45 companies listed on the Indonesian Stock Exchange in 2017-2020. The method used in this research is a quantitative method with a total of 29 companies. The sample of this research was determined by purposive sampling so that 29 companies were obtained as sample. The results simultaneously showed that good corporate governance and corporate social responsibility have an effect on firm value. Furthermore, the partial test results showed that good corporate governance with the indicators of board of directors had an effect on firm value, the independent board of commissioners had an effect on firm value, and corporate social responsibility were not proven to have an effect on firm value. Keywords: good corporate governance, board of directors, independent board of commissioners, corporate social responsibility, firm value
PENGARUH DEBT DEFAULT, OPINION SHOPPING DAN KEPEMILIKAN MANAJERIAL TERHADAP OPINI AUDIT GOING CONCERN Ilham Maulana
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1593

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Debt default, Opinion shopping, dan Kepemilikan Manajerial terhadap Opini Audit Going concern. Variabel independen yang digunakan dalam penelitian ini adalah Debt default, Opinion shopping, dan Kepemilikan Manajerial sedangkan variabel dependennya adalah Opini Audit Going concern. Penelitian ini dilakukan di perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan publikasi perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Sampel dikumpulkan dengan metode purposive sampling. Pengolahan data menggunakan Eviews versi 12 dengan mengumpulkan data-data yang terkait. Jumlah sampel yang diteliti yaitu 50 data observasi dari 10 sampel perusahaan. Hasil penelitian ini menunjukkan bahwa debt default, opinion shopping dan kepemilikan manajaerial berpengaruh secara simultan terhadap opini audit going concern. Variabel debt default dan opinion shopping secara parsial tidak berpengaruh terhadap opini audit going concern, sedangkan kepemilikan manajerial secara parsial berpengaruh secara signifikan terhadap opini audit going concern.
pengaruh ukuran perusahaan, audit tenure, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern aminur rizal pulungan
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1606

Abstract

This study aims to test whether company size, audit tenure, and previous year's audit opinion affect going concern audit opinions on mining sector companies listed on the Indonesia Stock Exchange in 2019 to 2021. The type of research conducted was quantitative research using associative method. The research sample was determined using a purposive sampling technique, so that a sample of 41 companies could be produced with a total of 123 observational data. The analytical test used is descriptive statistical analysis test, logistic regression analysis, model feasibility test, coefficient of determination test, and hypothesis testing. The results of the study prove that company size, audit tenure, and the previous year's audit opinion simultaneously influence the going concern audit opinion. Meanwhile, partially company size and audit tenure have no effect on going-concern audit opinion, while the previous year's audit opinion has an effect on going-concern audit opinion
Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Chessara Addina; Hendra Harmain; Rahmi Syahriza
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1616

Abstract

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance
PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN RELIGIUSITAS TERHADAP FRAUD Dewi Puspitasari
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1619

Abstract

ABSTRACT This study aims to determine the effect of internal control, individual morality, and religiosity on fraud at the foundation. Data were obtained by distributing quetionnaires directly and using google forms as many as 57 respondents at founations in the social, humanitarian, and religious fields located in the Special Region of Yogyakarta. This study develops the results of previous studies by adding a religiosity variable. The samping technique used purposive sampling method. The resulting data were analyzed by validity test, reliability test, and multiple linear analysis test. The result showed that (1) Internal Control has a negative effect on fraud, (2) Individual Morality has no effect on fraud, (3) Religion has a negative effect on fraud. To able to create financial reporting of foundations that avoid fraud, it is necessary to implement internal control and strengthen religiosity for foundation management. Keywords: Internal Control, Individual Morality, Religiosity, and Fraud ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, moralitas individu, dan religiusitas terhadap fraud pada yayasan. Data diperoleh dengan menyebarkan kuesioner secara langsung dan menggunakan google formulir sebanyak 19 yayasan atau 57 respoden pada yayasan dibidang sosial, kemanusiaan, dan keagamaan yang berada di Daerah Istimewa Yogyakarta. Penelitian ini mengembangkan hasil penelitian terdahulu dengan menambahkan variabel religiusitas. Teknik pengambilan sampel menggunakan metode purposive sampling. Data yang dihasilkan dianalisis dengan uji validitas, uji reliabilitas, dan uji analisis linear berganda. Hasil penelitian menunjukkan bahwa (1) Pengendalian Internal berpengaruh negatif terhadap fraud, (2) Moralitas Individu tidak berpengaruh terhadap fraud, (3) Religiusitas berpengaruh negatif terhadap fraud. Untuk dapat terciptanya pelaporan keuangan yayasan yang terhindar dari fraud, maka perlu diterapkannya pengendalian internal dan penguatan religiusitas bagi pengurus yayasan. Kata Kunci: Pengendalian Internal, Moralitas Individu, Religiusitas, dan Fraud
Pengaruh Return on Equity Dan Price To Book Value Terhadap Harga Saham Iis Anisa Yulia; Ichwan Rahmanu Widjaja; Mulyana Gustira Putra
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1607

Abstract

The SRI-KEHATI index is one type of index on the Indonesia Stock Exchange. Companies selected and listed on the SRI-KEHATI Index are companies that have concern for the environment and surrounding communities, good corporate governance, participate in the shift to a sustainable economy, and contribute to achieving sustainable development goals both nationally and internationally. The SRI-KEHATI index is an indicator of stock price movements that can be used as a guide for investors who will invest their funds in stocks that have environmental concerns and contribute to a sustainable economy. Based on the SRI-KEHATI index, the stock prices of companies in the consumer goods sector experienced a significant decline for five years from 2017-2021. This decrease can be influenced by several factors such as Return On Equity (ROE) and Price to Book Value (PBV) factors. This study uses fundamental analysis with financial ratio analysis. This study aims to examine the effect of Return On Equity (ROE) and Price to Book Value (PBV) on stock prices of companies in the consumer goods sector. The sampling method used purposive sampling. The sample used was 3 companies during the 2017-2021 period. The total data processed were 15 observations. The data used is secondary data from the company's financial statements published on the Indonesia Stock Exchange (IDX) in the form of panel data. The analysis technique used is multiple linear regression analysis. The results showed that partially and simultaneously Return On Equity (ROE) and Price to Book Value (PBV) had a significant effect on stock prices. Keywords: Stock Price; Return On Equity; Price to Book Value

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