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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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The Effect of Other Comprehensive Income Measurement, Free Cash Flow and Audit Tenure on Earnings Management Munauwarah; sri firman hastuti, Cut; Mahdani, Said
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2691

Abstract

This study evaluates the impact of other comprehensive income, free cash flow, and audit tenure on earnings management in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange. The study population consists of 30 companies, with a sample of 16 companies that consistently published financial statements from 2019 to 2023. The data analysis method used is multiple linear regression, with the assistance of SPSS version 29. The results of the study show that the variables of other comprehensive income and audit tenure do not have a significant effect on earnings management. On the other hand, free cash flow is found to have a significant effect on earnings management. These findings provide insights for companies and related parties to pay more attention to free cash flow as an important indicator in managing earnings. The conclusion of this study indicates that free cash flow plays a more critical role in influencing earnings management compared to other comprehensive income and audit tenure.
The Effect of Information Technology Utilization, Human Resource Quality, and the Role of Organizational Commitment on the Quality of Financial Statements of PT. Dua Kelinci Marcella Hemalia Anggraini; Eskasari Putri
Jurnal Ilmiah Akuntansi Kesatuan In Press
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The purpose of this study was to analyze the effect of information technology utilization, the quality of human resources, and the role of organizational commitment on the quality of PT Dua Kelinci's financial statements. This research method is quantitative. The population in this study were employees of PT. TWO KELINCI. The sample technique used in this study was to conduct a survey. The number of research samples was determined using the Slovin formula, based on this formula, the number of samples obtained was 96. The type of data used is primary data. The data collection technique uses two approaches, namely interviews and questionnaires. The data analysis techniques used in this research are multiple linear regression analysis and moderated regression analysis. Data quality checks and classical assumption tests must be completed before performing regression analysis to verify that the regression model meets valid requirements, namely reliability, normality, multicollinearity, autocorrelation, and heteroscedasticity. The result of this study is that the utilization of information technology has a positive effect on the quality of financial statements. The quality of human resources has a positive effect on the quality of financial reports. The role of organizational commitment has a positive effect on the quality of financial reports.
The Influence of Tax Avoidance, Liquidity, Profitability, on Capital Structure in Various Industrial Sub-Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021 - 2023 Putri, Ayu Nadia; Dwiarti, Rina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to analyze the effect of Tax Avoidance, Liquidity, Profitability, on Capital Structure in Various Industrial Sub-Sector Companies for the period 2021 - 2023. The population in this study are all Miscellaneous Industry Sub-Sector Companies listed on the Indonesia Stock Exchange in 2020 - 2023. The use of samples in this study using Purposive Sampling. There are 24 companies that meet the sample selection criteria. The analysis techniques used are Classical Assumption Test and Multiple Linear Regression Analysis. The results of this study indicate that (1) Tax Avoidance has no effect on Capital Structure, (2) Liquidity has a significant negative effect on Capital Structure, (3) Profitability has no effect on Capital Structure, (4) Tax Avoidance, Liquidity, Profitability together have a significant effect on Capital Structure.
The Effect of Transfer Pricing and Profitability on Tax Avoidance Empirical Study in Industrial Sector Companies Adiguna, Septian; Ritonga, Ferdiansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2718

Abstract

This study aims to evaluate the influence of transfer pricing and profitability on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The analytical methods employed include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-tests, and the determination coefficient test using SPSS software with a 5% significance level. The sample used in this study consists of 139 observations. The results indicate that transfer pricing has a significant effect on tax avoidance, while profitability does not have a significant impact on tax avoidance. These findings suggest that companies tend to use transfer pricing strategies to minimize tax burdens and increase after-tax profits. Conversely, changes in profitability levels cannot be considered a reliable indicator to predict changes in corporate tax avoidance behavior. Thus, this study highlights the importance of transfer pricing as a key factor in corporate tax avoidance strategies, while profitability does not show a significant relationship with tax avoidance. These findings contribute to the literature on tax avoidance and can serve as a reference for policymakers in understanding the dynamics of tax avoidance in the industrial sector.
The Effect of Information Technology Utilization on the Quality of Company Financial Reports Marcella Hemalia Anggraini; Putri, Eskasari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2735

Abstract

The purpose of this study was to analyze the effect of information technology utilization, the quality of human resources, and the role of organizational commitment on the quality of PT Dua Kelinci's financial statements. This research method is quantitative. The population in this study were employees of PT. Dua Kelinci. The sample technique used in this study was to conduct a survey. The number of research samples was determined using the Slovin formula, based on this formula, the number of samples obtained was 96. The type of data used is primary data. The data collection technique uses two approaches, namely interviews and questionnaires. The data analysis techniques used in this research are multiple linear regression analysis and moderated regression analysis. Data quality checks and classical assumption tests must be completed before performing regression analysis to verify that the regression model meets valid requirements, namely reliability, normality, multicollinearity, autocorrelation, and heteroscedasticity. The result of this study is that the utilization of information technology has a positive effect on the quality of financial statements. The quality of human resources has a positive effect on the quality of financial reports. The role of organizational commitment has a positive effect on the quality of financial reports.
Green Accounting to Supporting Sustainable Development Goals of Tourism Objects in Bandar Lampung Putri, Rosydalina
Jurnal Ilmiah Akuntansi Kesatuan In Press
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Government Regulation of the Republic of Indonesia Number 46 of 2017 requires all business sectors to implement environmental instruments in their economic activities. This is in line with the global action formed by the UN in 2015 to be able to realize the sustainability development goals in 2030. The tourism sector is one of the places that can educate the public in environmental conservation. This study aims to analyze the implementation of green accounting and identify the extent of the role of green accounting in supporting the sustainability development goals at tourist attractions in Bandar Lampung. The design of this study is qualitative with documents, observations and interviews in data collection. The sample of this study amounted to 11 tourist attractions in Bandar Lampung that have made financial records according to PSAK no. 1 and applied the principles of green accounting in their financial records. The findings in this study state that the implementation of green accounting in tourist parks in Bandar Lampung has been implemented well and in accordance with the provisions for recording costs in green accounting. However, in the implementation there are still several indicators that have not been met. With the implementation of the green accounting concept in its financial records, tourist attractions in Bandar Lampung have an important role in supporting the SDGs goals that have been set by the world.
The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance Apriani Harahap, Nur Fitri; Ade Budi Setiawan; Maria Magdalena Melani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2758

Abstract

This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation. This study adopts a quantitative method, using a questionnaire as a data collection instrument distributed to 40 internal auditors at the Bogor City Inspectorate. The variables analyzed include auditor ethics, motivation, and competence as independent variables, and auditor performance as the dependent variable. The results of the study indicate that ethics, motivation, and competence simultaneously have a significant influence on auditor performance, as indicated by the results of the F test with a calculated F value of 40.410, greater than the F table of 2.866, and a significance of 0.000. Partially, ethics and competence have a positive influence on auditor performance, while motivation has a negative influence. This study concludes that improving ethics, directed motivation, and adequate competence are very important in improving auditor performance in the government environment, especially at the Bogor City Inspectorate.
Green Accounting to Supporting Sustainable Development Goals of Tourism Objects in Bandar Lampung Putri, Rosydalina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2759

Abstract

Government Regulation of the Republic of Indonesia Number 46 of 2017 requires all business sectors to implement environmental instruments in their economic activities. This is in line with the global action formed by the UN in 2015 to be able to realize the sustainability development goals in 2030. The tourism sector is one of the places that can educate the public in environmental conservation. This study aims to analyze the implementation of green accounting and identify the extent of the role of green accounting in supporting the sustainability development goals at tourist attractions in Bandar Lampung. The design of this study is qualitative with documents, observations and interviews in data collection. The sample of this study amounted to 11 tourist attractions in Bandar Lampung that have made financial records according to PSAK no. 1 and applied the principles of green accounting in their financial records. The findings in this study state that the implementation of green accounting in tourist parks in Bandar Lampung has been implemented well and in accordance with the provisions for recording costs in green accounting. However, in the implementation there are still several indicators that have not been met. With the implementation of the green accounting concept in its financial records, tourist attractions in Bandar Lampung have an important role in supporting the SDGs goals that have been set by the world.
Strategies to Improve Employee Motivation and Performance Through the Employee Engagement Program Nendi, Ikhsan; Abdurokhim; Askarno
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2760

Abstract

Employee motivation and performance are two important factors that determine the success of a company. Motivated and high-performing employees will produce high productivity and help the company achieve its goals. However, in reality, not all employees are always motivated and high performing. The aim of this research is to analyze the influence of employee engagement programs on employee motivation and performance. This research uses quantitative research methods. The approach used is a case study. Data collection techniques in this research are literature study and questionnaires. The data that has been collected is then analyzed using the SPSS program. The results of the research show that the employee management program has a positive and significant effect on the motivation and performance of employees at Company X. The employee engagement program is an effective strategy for increasing the motivation and performance of employees at Company Work.
The Effect of Presentation and Transparency of Financial Reports on Accountability of Financial Management Berliana, Deta; Setiawan, Ade Budi; Jamaludin Aziz, Ayi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2761

Abstract

This study aims to determine the effect of financial statement presentation and transparency on the accountability of financial management in Regional Apparatus Organizations (OPD) through accessibility in Bogor City. The study population includes five OPDs spread across Bogor City. Using the purposive sampling method, the study involved 52 respondents. The research instrument utilized a questionnaire to collect data from the respondents. The analysis results indicate that the presentation of financial statements alone does not have a significant effect on the accountability of financial management in OPDs. However, when the presentation of financial statements and transparency are combined, they have a significant effect on the accountability of financial management through accessibility in Bogor City. This suggests that a combination of good presentation and high transparency in financial statements is necessary to enhance accountability in the financial management of OPDs. The study emphasizes the importance of these two aspects in ensuring accountable financial management within the government.

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