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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 148 Documents
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TOTAL AUDIT REPORT LAG: PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN Chrystalia, Chrystalia; Apriwenni, Prima; Esra, Martha Ayerza
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1256

Abstract

Financial statements are one of the primary references for evaluating a company's performance. These reports generally need to be prepared quickly because they are crucial for companies, especially those that are publicly traded. The Indonesia Stock Exchange requires publicly traded companies to provide accurate and timely data and information. The purpose of this research is to determine whether profitability, leverage, and company size have an impact on audit report lag. The sample used in this study consists of companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sampling method applied is purposive sampling method, with several criteria used so as to get a sample of 47 companies with a research period of 4 years. The data analysis technique used is pooling test, descriptive statistical test, classical assumption test, multiple linear regressioin analyst, and hypothesis testing. The test which is processed using the IBM SPSS Statistic 27 application. It can be concluded that there is sufficient evidence that profitability has a negative effect on audit report lag. Leverage has a negative effect on audit report lag, and there is not enough evidence that company size has a positive effect on audit report lag.
Kajian Fraud Hexagon dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI (2020-2022) Susanto, Endrico; Triyani, Yustina
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1282

Abstract

This study aims to determine the effect of fraud hexagon on fraudulent financial reporting. The sample of this study were 52 food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2020 - 2022. The sampling technique used was non-problability sampling technique using purposive sampling method and data testing was carried out using SPSS 25. The data analysis techniques used include descriptive statistical analysis, pooling test, classical assumption test, and hypothesis testing. The results showed that the total accrual ratio had a positive effect on fraudulent financial reporting, while financial targets, change in director, political connection, ineffective monitoring and CEO duality had no effect on fraudulent financial reporting.
Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Solvabilitas, dan Likuiditas terhadap Nilai Perusahaan Yonathan, Claudya; Apriwenni, Prima
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1368

Abstract

The purpose of this research is to explore the influence of institutional ownership, independent commissioners, audit committee, solvency, and liquidity on firm value. This research uses agency theory and signaling theory as the basis for analysis. Financial statements of 55 consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) in 2021-2023 with a total of 165 samples became secondary data in the research. Retrieval sampling was carried out utilizing the purposive sampling method. Data processed utilizing multiple linear regression assisted by SPSS 25. The research output explains institutional ownership, independent commissioners, and liquidity have no influence on firm value. influence on firm value. The audit committee has negative influence on firm value, while solvency shows a positive influence on firm value. positive influence on firm value. The conclusion of the research confirms that solvency is a factor that contributes to the increase in firm value, but other variables do not have a significant impact. but other variables do not have a significant impact.
Pengaruh Stakeholder terhadap Corporate Social Responsibility Disclosure atas Sektor Perusahaan Index LQ45 & ESG Leader Novianti, Ria; Meiden, Carmel
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1385

Abstract

This study is an empirical study to examine the influence of female board of commissioners, foreign institutions, media, employees, and managerial ownership on Corporate Social Responsibility (CSR) disclosure. The object of the study is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample of companies is 22 companies per year. With a total sample of 88 companies per 4 years of observation. The research analysis method used is descriptive statistical analysis test, classical assumption test which includes: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, as well as hypothesis test which includes: multiple determination coefficient test (R2), F statistical test, and statistical test (t). The regression analysis used in this study is multiple linear regression analysis. The results of this study indicate that female board of commissioners, employees and managerial ownership do not affect Corporate Social Responsibility (CSR) disclosure. While foreign institutions and media have a positive effect on Corporate Social Responsibility (CSR) disclosure.
Dampak Pengungkapan Technological Capital dan Inovasi terhadap Nilai Perusahaan Pane, Zulfikar Ikhsan; Romel, Lenra; Setyaningsih, Ratih Nur
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1461

Abstract

This study aims to examine the effect of technology implementation and innovation on company value by using technological capital disclosure as an alternative measurement. The aim is to expand previous studies and at the same time confirm technological capital disclosure as a measurement in the field of technology. by using 75 valid observation based on companies listed in Jakarta Islamic Index which consistent reporting from 2019 – 2023, it result technological capital disclosure and innovation positive significant to firm value. Its also confirm technological capital disclosure as technology measurement in accounting area.
Analyzing The Role of The Audit Committee in Good Corporate Governance: Influence on Transparency and Accountability of Financial Reports Imelda, Imelda; Mukhtaruddin, Mukhtaruddin; Kartasari, Shelly Febriana
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1398

Abstract

This article aims to improve the effectiveness of the audit committee's supervisory and monitoring tasks, to encourage transparency and accountability of a company's financial statements in order to create good corporate governance. This study was conducted by collecting data through qualitative methods based on literature reviews from various sources including research articles, online news, and relevant journals. The study uses international-based articles such as sciendirect, scopus, emerald and sinta with publication years 2020-2025. This study finally used 30 relevant journals. The role of audit committee characteristics in corporate governance, such as board size, board independence, and board expertise have a significant influence on creating good corporate governance. Although some studies still provide inconsistent results regarding the application of characteristics and are considered to be an opportunity for manipulation of a company's financial reporting. A good corporate governance system is needed to resolve agency conflicts, such as monitoring, supervising business operations, and making the right decisions to reduce errors or fraud that may occur in a company. This study contributes to the basis for further research on the problems that occur regarding the characteristics of the audit committee.
Development Analysis of Good Corporate Governance in Its Role on Financial Distress: Systematic Literature Review Damayani, Fitri; Fuadah, Luk Luk; Yuniarti, Emylia
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1405

Abstract

This study aims to determine the development, role, and gaps in research literature related to the relationship between GCG and financial distress. The method used is Systematic Literature Review (SLR) using articles from Science Direct, Emerald, Proquest, Taylor & Francis, and DOAJ. There are 35 articles classified based on publication year, country of study, company sector, theory, dependent and independent variables. The articles are divided into three timelines: before pandemic, during pandemic, and after pandemic. The results of this study show that there is development in terms of the company sector, GCG variables used, and measurement of financial distress. The summary of the influence of GCG provides insight that these variables can play a role in overcoming financial distress through audit committee, number of board members, independence of directors and commissioners, audit committee competence, gender diversity, and ownership. The results also found a significant research gap in terms of research type, research country, company sector, GCG variables, and financial distress measurement. This research is expected to provide information for companies to pay attention to the currently developing GCG variables and provide information for further researchers to develop the topic to obtain more comprehensive results.
Moderasi Good Corporate Governance pada Pengaruh Kebijakan Dividen, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan Jessica, Jessica; Arfianti, Rizka Indri
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1478

Abstract

Company value describes the condition of the company. Investors can find out whether the company is worthy of investment or not. The purpose of this study is to determine the effect of dividend policy, profitability and company size on company value with good corporate governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling and 24 companies were obtained, so that a sample of 72 samples was used. Hypothesis testing uses descriptive statistical analysis, regression coefficient similarity test to test data pooling, classical assumption test, multiple linear regression analysis and goodness of fit test. The conclusion of this study shows that there is sufficient evidence that profitability has a positive and significant effect on company value, while there is insufficient evidence that dividend policy and company size have an effect on company value. Next, good corporate governance is proven to be able to strengthen the influence of company size on company value, while good corporate governance is not proven to be able to strengthen the influence of dividend policy and profitability on company value.

Page 15 of 15 | Total Record : 148

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