cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Setiawan
Contact Email
jurnal.ibik@gmail.com
Phone
+62251-8337733
Journal Mail Official
jurnal.ibik@gmail.com
Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
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
 54   55   56   57   58 
Pengaruh Debt Default, Opinion Shopping, dan Kepemilikan Manajerial Terhadap Opini Audit Going Concern: Studi Empiris Pada Perusahaan Sektor Transportasi dan Logistik di Bursa Efek Indonesia Tahun 2017-2021 Maulana, Ilham; Utami, Tri
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

This study aims to empirically prove the effect of default debt, opinion shopping, and managerial ownership on going concern audit opinions. The independent variables used in this study are Debt default, Opinion shopping, and Managerial Ownership while the dependent variable is Going concern Audit Opinion. This research was conducted at Transportation Sector companies Listed on the Indonesia Stock Exchange in 2017-2021. The research method used is a quantitative method. The type of data used is secondary data in the form of annual published reports of companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Samples were collected by purposive sampling method. Data processing uses Eviews version 12 by collecting related data. The number of samples studied is 50 observational data from 10 sample companies. The results of this study indicate that debt default, opinion shopping and managerial ownership have a simultaneous effect on going concern audit opinions. Variable debt default and opinion shopping partially have no effect on going-concern audit opinion, while managerial ownership partially has a significant effect on going-concern audit opinion
Pengaruh Profitabilitas, Financial Distress, Firm Size Terhadap Audit Report Lag Tantianty, Caroline Wibawa; Uzliawati, Lia
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.v11i1.1594

Abstract

Recording and publication of financial reports to the public is something that must be done by companies going public. Timely publication can maintain the relevance and reliability of information in financial reports, so that it can be useful in making decisions. Companies in Indonesia still have problems publishing financial reports in a timely manner, delays in publication occur due to audit report lag, which is the time for public accountants to carry out the audit process from closing books to publication of financial reports. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2020-2021. Data analysis in this research is descriptive statistical test, classic assumption test, multiple regression analysis, hypothesis testing, and coefficient of determination test. The results of the study stated that profitability had no effect on audit report lag, while company size and financial distress had an effect on audit report lag.
Analisis Laporan Arus Kas Sebagai Alat Untuk Menilai Kinerja Keuangan Pada PT Gunung Raja Paksi Tbk Handayani, Fitri; Harmain, Hendra; Syahriza, Rahmi
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.v11i1.1596

Abstract

PT Gunung Raja Paksi's financial condition for a period of 5 years, namely from 2017-2021, experienced unfavorable conditions because it experienced losses in 2018-2020. This study aims to determine the financial performance of PT Gunung Raja Paksi, which is measured using the cash flow ratio. This study uses a qualitative descriptive analysis method, then analyzed using a cash flow ratio which consists of the ratio of operating cash flows to current liabilities (AKO), cash flow adequacy ratio (KAK), cash flow ratio to capital expenditure (PM), fund flow coverage ratio ( CAD), and Total Debt Ratio (TH). Free Net Cash Flow Ratio (AKBB). The results of this study indicate that the company's total cash flow during the 2017-2021 period at PT Gunung Raja Paksi is not good enough. This can be seen from the value of cash flow ratios that are still below standard 1 as in the AKO ratio of 0.031 times, -0.203 times, 0.287 times, 1.258 times, 0.340 times, ratios of AKO -0.423 times, -0.203 times, -6.205 times , -5.934 times, 3.792 times, PM ratio0.218 times, -0.834 times, 4.016 times, 2.637 times, 1.048 times, CAD ratio 0.085 times, -0.846 times, 1.821 times, 3.738 times, 2.159, TH ratio 0.013 times, - 0.106 times, 0.221 times, 0.689 times, 0.205 times, and the AKBB ratio -0.337 times, -0.443 times, 0.129 times, 0.921 times, 0.183 times. Keywords: Financial Performance, Cash Flow Statement, Cash Flow Ratio.
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 Fahlevi, Ali Riza; Sedovandara, Daud Fahkruddin; Daffa, Mochammad Akmal; Dzikri, Muhammad Afwa Adzizu; Faizi, Muhammad Fadly Nur
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 Ukuran Perusahaan, Audit Tenure, Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Sulistiawati, Mayang; Amyar, Firdaus
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.v10i3.1602

Abstract

This study aims to determine the influence of company size, audit tenure, and profitability on audit delay at banking companies which is listed in the Indonesia stock exchange beetween 2017-2019. In this study, researchers used purposive sampling techniques that produced 36 banking companies or 108 data to be sampled. The research method used is quantitative method with multiple linear regression analysis. The data is collected with documentation. The results of this study showed that simultaneously or together the size of the company, audit tenure, and profitability influenced the audit delay with a significance value smaller than 0.05 (0.000 < 0.05) and F calculated > F table (13,253 > 2.69). Partially the size of the company negatively affects audit delays with a value of 0.000 less than 0.05 (0.000 < 0.05) and t count > t table (-4,605 > 1.9830). While variable audit tenure has no effect on audit delay with significance value greater than 0.05 (0.336 > 0.05) and t calculate < t table (0.907 < 1.9830) and profitability had no effect on audit delays with significance greater than 0.05 (0.280 > 0.05) and t count < t tables (-1,085 < 1.9830). Keywords: Company Size, Audit Tenure, Profitability, Audit Delay.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020 Oktaviani, Hani Prisela; Asfiya, Nurul; Djanegara, Moermahadi Soerja
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.v10i3.1603

Abstract

The case of the Covid-19 pandemic for two years has had an impact, one of which is the economy of both the country, society and companies. Many companies have decreased revenue so that it directly affects profit, even some companies go bankrupt. So that this pandemic condition can trigger the emergence of earning management actions carried out by the company so that the financial statements presented look good. The number of cases that occur in companies due to earning management practices, makes company actors do various ways to minimize the payment of corporate taxes. The case of earning management is done by reporting profits or profits that are not too large, so that it has an impact on the lack of tax payments. This research aims to: 1) To find out the effect of Tax Planning on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 2) To find out the effect of Deferred Tax Expense on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 3) To find out the effect of Managerial Ownership on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 4) To find out Tax Planning, Deferred Tax Expense, and Managerial Ownership simultaneously on Earning Management Management in primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period. This research method uses multiple linear regression analysis with quantitative methods. The population in this study was 87 primary consumer companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used is 36 samples with sample withdrawal using purposive sampling. The data source in this study used secondary data obtained from each company's annual report and then the data was processed using SPSS version 26. Partial test results (Test t) show that the Tax Planning variable has no effect on Earning Management, the Deferred Tax Expense variable has an effect on Earning Management, and the Managerial Ownership variable has an effect on Earning Management. Simultaneous test results (Test F) show that all independent variables namely Tax Planning, Deferred Tax Expense, and Managerial Ownership collectively affect Earning Management. Keywords: Tax Planning, Deferred Tax Expense, Managerial Ownership, Earning Management
Penerapan Prinsip-Prinsip Good Governance Dalam Meningkatkan Kualitas Pelayanan Publik Pada Kantor Badan Pendapatan Daerah Kota Bogor Lionandiva, Guntur; Triandi, Triandi
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.v10i3.1604

Abstract

This research was conducted because of the lack of application of the principles of good governance carried out by public service providers. This study aims to determine whether the application of the principles of transparency, accountability, and participation as an element of good governance has an effect on improving the quality of public services at the Bogor City Regional Revenue Agency. Determination of the sample in this study is by distributing questionnaires where the questionnaire must be filled out by 100 respondents and after that the data obtained will be processed by SPSS 25 and the analysis technique used is multiple linear regression. The results of the study based on the measurement of research instruments show that the application of the principles of good governance has been carried out very well by BAPENDA Bogor. The results of the study based on the significant value and the comparison of t arithmetic with t table show that the principle of transparency has a significant effect on the quality of public services where the more transparent a government will increase public trust and the quality of public services. Accountability has no significant effect on the quality of public services due to limited public perception in understanding the principle of accountability. The principle of participation has no significant effect on the quality of public services due to whether or not the community is active in providing criticism and suggestions to the government, the policies taken by the government seem to pay less attention to people's aspirations. From the results of the significant test and the calculated F compared to the F table, it shows that the principles of transparency, accountability, and participation as elements of good governance have a simultaneous effect on the quality of public services, which if these three principles are carried out properly it will better guarantee a public service performance. so that the better the application of the principles of transparency, accountability, and participation, the better the performance of a public service so that the quality of public services will also improve. Keywords: transparency, accountability, participation, good governance, quality of public services
Pengaruh Ukuran Perusahaan, Audit Tenure, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern Halim, Nanda; Annisa, Dea
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 Return on Equity Dan Price To Book Value Terhadap Harga Saham: Studi Kasus Pada Perusahaan Sektor Consumer Goods yang Terdaftar di Indeks SRI-KEHATI Yulia, Iis Anisa; Widjaja, Ichwan Rahmanu; Putra, Mulyana Gustira
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

Page 56 of 95 | Total Record : 944

 54   55   56   57   58 

Filter by Year

2013 2026


Reset
Filter By Issues
All Issue Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026 Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025 Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025 Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025 Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025 Vol. 13 No. 2 (2025): JIAKES Edisi April 2025 Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025 Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024 Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024 Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024 Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024 Vol. 12 No. 2 (2024): JIAKES Edisi April 2024 Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024 Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023 Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023 Vol 11 No 1 (2023): JIAKES Edisi April 2023 Vol. 11 No. 1 (2023): JIAKES Edisi April 2023 In Press Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022 Vol 10 No 3 (2022): JIAKES Edisi Desember 2022 Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 1 (2022): JIAKES Edisi April 2022 Vol 10 No 1 (2022): JIAKES Edisi April 2022 Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021 Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 1 (2021): JIAKES Edisi April 2021 Vol. 9 No. 1 (2021): JIAKES Edisi April 2021 Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020 Vol. 8 No. 2 (2020): JIAKES Edisi Agustus 2020 Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020 Vol. 8 No. 1 (2020): JIAKES Edisi April 2020 Vol 8 No 1 (2020): JIAKES Edisi April 2020 Vol 7 No 3 (2019): JIAKES Edisi Desember 2019 Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019 Vol 7 No 1` (2019): JIAKES Edisi April 2019 Vol 6 No 3 (2018): JIAKES Edisi Desember 2018 Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018 Vol 6 No 1 (2018): JIAKES Edisi April 2018 Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017 Vol 5 No 1 (2017): JIAKES Edisi April 2017 Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 Vol 4 No 1 (2016): JIAKES Edisi April 2016 Vol 3 No 3 (2015): JIAKES Edisi Desember 2015 Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015 Vol 3 No 1 (2015): JIAKES Edisi April 2015 Vol 2 No 3 (2014): JIAKES Edisi Desember 2014 Vol 2 No 2 (2014): JIAKES Edisi Agustus 2014 Vol 2 No 1 (2014): JIAKES Edisi April 2014 Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 Vol 1 No 2 (2013): JIAKES Edisi Agustus 2013 Vol 1 No 1 (2013): JIAKES Edisi April 2013 More Issue