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Jurnal Akuntansi dan Keuangan
Published by Universitas Malikussaleh
ISSN : 23014717     EISSN : 2716022X     DOI : 10.29103
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. Jurnal Akuntansi dan Keuangan is published every year twice, February and August. Jurnal Akuntansi dan Keuangan as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English. Focus and Scope Jurnal Akuntansi dan Keuangan covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
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Search results for , issue "Vol. 12 No. 1 (2024): Maret 2024" : 12 Documents clear
Apakah Dewan Komisaris Independen Mempunyai Peran Sebagai Variable Moderasi atas Related Party Transaction, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan? Maryanti, Eny; Magfiroh, Nailil
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14848

Abstract

The aim of this study is to investigate the effects of related party transactions and overall business value on capital structure, company size, and an independent board of commissioners. The manufacturing businesses in the food and beverage subsector that were listed on the Indonesia Stock Exchange between 2017 and 2021 are the focus of this study. The research sample consisted of 60 data points from 12 firms that fulfilled predefined parameters, chosen through the use of purposeful sampling. This study employs a quantitative methodology, with Eviews software serving as the analysis tool. The study's findings demonstrate that the value of a firm is not significantly impacted by transactions involving related parties. On the other hand, a company's value is greatly influenced by its size and capital structure. The independent board of commissioners does not lessen the effect that capital structure and related party transactions have on the value of the company. Nonetheless, the effect of a company's size on its value might be lessened by an impartial board of commissioners. The following policies can be implemented by the business world based on the consequences of the research: First, the business sector needs an optimal capital structure, which includes using debt with suitable limits, in order to draw investors and build company value. In addition, using debt might lessen the tax liability of the business. Secondly, in order to draw in investors, big businesses need to manage their assets well.
Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi Kenny, Cristian; Maryati, Maryati; Fibrianti, Ika; Dosinta, Nina Febriana; Yunita, Khristina; Heniwati, Elok
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.13113

Abstract

This study investigates the role of firm size as a moderating of profitability, leverage on firm value. This study uses Price Book Value (PBV) as a proxy for firm value in LQ45 index companies for the 2017-2021 period which has not been used by previous research. The findings of this study indicate that Return on Assets and Return on Equity as proxies for profitability have no effect on firm value. Then, company size has a significant effect on firm value, while the Debt to Asset Ratio and Debt to Equity Ratio as leverage proxies have no effect on firm value. Firm size can weaken the effect of profitability on firm value. Firm size can also moderate the relationship between leverage and firm value. The findings of this study imply that company size plays an important role in attracting investors, but if it is not accompanied by good financial performance management, it will actually lead to negative perceptions about the company's financial performance.
Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Kinerja Keuangan Perusahaan shafirah, Mirathus; Suwandi, Suwandi
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14915

Abstract

The point of this examination is to look at how the impact of GCG rehearses is addressed by the leading group of magistrates, free chiefs, review board of trustees and institutional possession, organization size is estimated by Ln all out deals and influence is estimated by monetary execution obligation to-value proportion (DER) is estimated by return on value (ROA). The number of inhabitants in this examination is organizations from different modern areas and the customer merchandise industry that have been recorded on the Indonesia Stock Trade for the 2019-2022 period. This exploration utilizes quantitative strategies with an example that meets the purposive examining strategy of 75 organizations (300 perception information), utilizing different straight relapse investigation techniques. By taking into account the aftereffects of examination investigation and conversation discoveries, it is reasoned that GCG, organization size and influence significantly affect the organization's monetary exhibition
Pengaruh Pengungkapan Informasi Lingkungan, Sosial, Tata Kelola, Ekonomi, dan Pendekatan Manajemen Terhadap Kebijakan Dividen Ihsan, Muhammad; Zuraida, Zuraida
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14622

Abstract

This research aims to determine the influence of Environmental, Social, Governance (ESG) disclosure, Economic disclosure, and Management Approach on Dividend Policy proxied by Dividend Payout Ratio and Dividend Yield. The study incorporates five control variables: company size, age, leverage, profitability, and liquidity. The data used in this research are secondary data obtained from the financial and sustainability reports of companies listed on the Indonesia Stock Exchange in the IDX ESG Leaders Index for the period 2020-2022. The results indicate that the disclosure of environmental, governance, and management information does not have a significant influence on dividend policy, both in terms of Dividend Payout Ratio and Dividend Yield measurements. This finding suggests that environmental, governance, and management disclosures cannot be used as a basis for decision-making for stakeholders. Social disclosure has no significant influence on Dividend Payout Ratio, but it has a significant negative impact on Dividend Yield, indicating that social disclosure affects dividend policy negatively. On the other hand, economic disclosure shows a significant influence on dividend policy, both in terms of Dividend Payout Ratio and Dividend Yield measurements.
Desain Model Transformasi Perguruan Tinggi Keagamaan Islam Negeri menjadi Perguruan Tinggi Negeri Badan Hukum (PTN-BH) Menggunakan Pendekatan Metode TOPSIS Azwari, Peny Cahaya; Purwani, Fenny
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.15052

Abstract

Era globalisasi menuntut perguruan tinggi untuk memiliki strategi-strategi dan inovasi yang baik dan berkelanjutan agar dapat menciptakan budaya mutu yang optimal sehingga berdampak pada hasil kinerja yang bisa dilihat dari daya saing lulusan di dunia kerja dan penerimaan di masyarakat. Kondisi ini juga menyebabkan semakin diperlukannya kebebasan dan otonomi akademi serta  tata kelola perguruan tinggi yang berkualitas tinggi menjadi tuntutan masyarakat. Untuk dapat memenuhi tuntutan peningkatan kualitas tersebut maka perlunya penerapan otonomi yang luas agar ruang gerak peningkatan potensi yang ada berjalan optimal. Salah satu upaya untuk meningkatkan daya saing baik regional maupun global adalah dengan perubahan status PTN dari BLU menjadi PTN-BH. Penelitian ini bertujuan untuk mendesain model transformasi Universitas Islam Negeri Raden Fatah dari PTKIN-BLU menjadi PTKIN-BH. Penelitian ini menggunakan metode research dan  development, dimana riset dilakukan untuk menggali variabel-variabel apa saja yang diperlukan dan tepat. Dalam penelitian ini variabel dikelompokkan dalam dua bagian yaitu variabel internal yaitu 1) Kesiapan akademik, 2) Kesiapan Administrasi, 3) Finansial 4) Pelayanan, 5) Riset dan inovasi, dan 6) Infrastruktur. Kelompok kedua terdiri dari 1) variabel dampak sosial dan, 2) variabel reputasi dan citra.  Variabel-variabel ini selanjutnya didesain menjadi sebuah model dengan menggunakan metode TOPSIS (Technique for Order Preference by Similarity to Ideal Solution), sehingga menghasilkan desain model transformasi yang lengkap. Hasil desain model ini dapat digunakan sebagai dasar atau langkah awal untuk melakukan asesmen kesiapan transformasi menjadi PTKIN-BH. 
ANALISIS DETERMINAN TINGKAT UNDERPRICING SAHAM (STUDI PERUSAHAAN YANG INITIAL PUBLIC OFFERING KETIKA MASA PANDEMI) Susilowati, Pusvita Indria Mei; Mutahar, Muhammad
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12310

Abstract

The purpose of this study is to examine the impact of Underwriter's Reputation, Auditor's Reputation, Profitability, Financial Leverage, and Earnings per Share on the amount of stock underpricing. Underwriter's Reputation, Auditor's Reputation, Profitability, Financial Leverage, and Earnings per Share are the independent variables considered in this study. While the degree of stock underprice is the dependent variable used in this study. Companies that made initial public offerings on the Indonesian Stock Exchange during the pandemic make up the study's sample. Purposive sampling was utilized to determine the research sample, and 93 companies were included in the sample. Multiple regression analysis was the method of analysis used in this investigation. The outcomes demonstrated that the Profitability variable, as determined by Return on Assets and Earnings Per Share, had an impact on the degree of stock underprice. The reputations of the underwriter, auditor, and financial leverage have no discernible impact on the degree of underpricing at which the business is currently trading.
MENILAI KINERJA PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGANPADA PT KABELINDO MURNI TBK Azmi, Ika Nur; Sastrawan, Rahman
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14628

Abstract

This research aims to analyze the financial performance of PT. Kabelindo Murni, Tbk in 2018-2022 uses financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, profitability ratios and profit growth ratios. This research uses a quantitative descriptive method with secondary data in the form of company financial reports and then analyzed. The research results show that the company's performance in 2018-2022 can be seen from the liquidity ratio through the current ratio which is quite good, while through the cash ratio and quick ratio it is quite good. The company's performance in 2018-2022 seen by the solvency ratio, activity ratio, and growth ratio using sales growth can be said to be very good, while seen using the profitability ratio and profit growth ratio, including the net profit growth ratio, it can be said that the company's performance in 2018-2022 is poor. Good.
The Effect of Capital Intensity, Litigation Risk, Profitability, Cash Flow, Institutional Ownership, and Company Size on Accounting Conservatism Safira, Nur Intan; mursidah, mursidah; Indrayani, Indrayani; Yunina, Yunina
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16057

Abstract

This study aims to examine the effect of capital intensity, litigation risk, profitability, cash flow, institutional ownership, and company size on accounting conservatism. The population of this study was BUMN companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2022. Samples were collected using the purposive sampling method, and 14 companies were sampled with an observation period of 6 years, resulting in 84 observations. The research method employed a quantitative approach with data analysis techniques using classical assumption tests. Hypothesis testing was conducted using panel data regression methods with the assistance of the EViews ver.12 program. The results of this study indicate that capital intensity had a positive but insignificant effect on accounting conservatism. Litigation risk had a significant positive effect on accounting conservatism. Profitability had a negative and significant effect on accounting conservatism. Cash flow had a significant positive effect on accounting conservatism. Institutional ownership had a positive but insignificant effect on accounting conservatism. The size of the company had a negative and significant effect on accounting conservatism.
Pengaruh Net Profit Margin, Return On Equity, Return On Asset, dan Current Ratio terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi Yang Listing di Bursa Efek Indonesia Pada Tahun 2018 - 2021 Rusmana, Haris; Yuliani, Rahma
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12314

Abstract

This research was conducted to prove and analyze (1) the effect of Net Profit Margin on stock prices, (2) The effect of Return On Equity on Stock Prices (3) the effect of Return On Assets on stock prices (4) and the effect of Current Ratio on stock prices. The population in this study are manufacturing companies in the goods and consumption sector which are listed on the Indonesia Stock Exchange from 2018-2021, totaling 111 companies. The sample in this study consisted of 25 companies. The type of data in this study is secondary data obtained by collecting document/copy archival data through the Indonesian Stock Exchange website. This type of research is quantitative research. The analysis technique used in this study was multiple regression analysis using the IBM SPSS Statistics application version 25. The results of this study indicate that the Net Profit Margin, Return On Equity, Return On Assets, Current Ratio has no significant effect on stock prices. The coefficient of determination is 0.127, which means 12.7%, which means that the stock price is affected by 12.7% by Net Profit Margin, Return On Equity, Return On Assets, Current Ratio, while the rest is explained by other variables. This shows that there are variables outside the research that can affect stock prices.
Orientasi Eksternal, Tanggung Jawab Sosial Perusahaan, dan Emisi Polusi Aziza, Nurna
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14665

Abstract

Companies in open economies with stronger external orientations have come under pressure from customers and other stakeholders to implement global corporate social responsibility (CSR) activities since the 2000s. The purpose of this study proposes a relationship between CSR, the level of external orientation, and pollution emissions, such as pollution reduction. It uses an empirical methodology using secondary data for manufacturing companies. The results showed that external orientation is related to pollution emissions, corporate social responsibility is negatively related to pollution emissions, and there is a proven moderating effect on pollution emissions. The higher the external orientation but with high corporate social responsibility can withstand the increase in pollution emissions by manufacturing companies. 

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