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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ini berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis di bidang Akuntansi dan Bisnis. Lingkup penelitian akuntansi antara lain dalam bidang: akuntansi keuangan, investasi dan pasar modal, perpajakan, auditing, akuntansi manajemen, sistem informasi akuntansi dan topik-topik lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 228 Documents
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PENGARUH ARUS KAS OPERASI, LEVERAGE , PROFITABILITAS DAN ENTERPRISE RISK MANAGEMENT (ERM) DISCLOSURE TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2020 Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.685

Abstract

This research was conducted to determine the effect partially or simultaneously between operating cash flow, leverage , profitability and enterprise risk management on financial distress in manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange for the 2018-2020 periods. The data analysis technique used is quantitative research methods with descriptive and verification approaches. The type of data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The method of determining the sample of this study using purposive sampling. The population in this study were 78 companies. Companies that meet the criteria to be sampled in this study are 19 companies.The results of the study partially show that operating cash flow and enterprise risk management disclosure have a significant effect on financial distress. Meanwhile, leverage and profitability do not have a significant effect on financial distress. While simultaneously operating cash flow, leverage , profitability and enterprise risk management disclosure have a significant effect on financial distress. 
Analisis Faktor yang Mempengaruhi Return Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Periode 2017-2020 Christina V Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.699

Abstract

The purpose of this study is to find out and analyze the factors that affect the stock price of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. The subjects of this survey included 39 banking companies by accessing financial statements in audits on the Indonesia Stock Exchange website. The sampling procedure used is a sampling procedure intended for 20 sampling companies in 4 years of observation (2017-2020) with (20 Companies X 4 Years = 80) units of analysis. The data analysis method used is logistic linear regression. Earnings Per Share, Return on Investment, and Price to Book Value (PBV) simultaneously affect the Stock Price by 80.3% based on the results of processing logistic regression data using SPSS 20 software. The remaining 19.7% is affected by other variables. Partially Earning Per Share, Return on Investment, and Price to Book Value (PBV) have a positive and significant effect on Stock Prices.    
Analisis Kinerja Keuangan dan Pergerakan Saham Emiten Farmasi di BEI Sebelum dan Saat COVID 19 Dagna Puspabhita; Harsita Gianti; Budi Muhammad Nur Iman
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.680

Abstract

This article is written to present appropriate facts and data so that they can refute or justify these assumptions, regarding the capital market, investors after knowing whether the assumptions are valid or invalid they need to determine their attitude, whether to sell, buy or just wait and see. is quantitative research. Sources of data in this study using secondary data. The secondary data used in this study is the financial statements of each pharmaceutical sub-sector company in 2018, 2019, 2020. The data collection technique used in this study is the documentation method. The data analysis technique for financial performance used is the Wilcoxon Sign Test asymp value. there is no strong interest from investors and potential investors to make long-term sales or purchases, all are still waiting and see and these stocks are mostly open and close at prices that are not too high or low because many buy or sell in the short term to get profits or just beautify your portfolio with the expectation of future profit.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN MANUFAKTUR PESERTA PROPER YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017 - 2019 Diana Gustinya, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.688

Abstract

The advantage of Green Accounting is that it tries to reduce the negative effects of economic activities and systems on environment. Given the importance of business value and environmental conservation, the assessment of affect the value of the company is very important. This study aims to analyze and examine the factors of green accounting for the value of PROPER Participating manufacturing companies are listed on the Indonesian Stock Exchange. This study uses secondary data obtained from annual reports and sustainability reports of manufacturing companies, PROPER Rating reports and through several related websites and data analysis methods used are multi-linear Regression analysis. Before performing multiple linear regression analysis, classical hypothesistesting is first performed using the program SPSS v.22.
PENGARUH FREE CASH FLOW, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Nanda Luthfi Fauziah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.683

Abstract

This study aims to empirically prove the effect of free cash flow, institutional leadership, managerial leadership and company growth on debt policy in property and real estate and building construction sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used is 24 companies with a total population of 72.The method used in this study is a quantitative method with a purposive sampling technique. The data analysis used by the author in this study is Descriptive Statistical Analysis and Multiple Linear Regression Analysis. The results of the study prove that partially Free Cash Flow, Institutional Ownership, and Managerial Ownership have an effect on Debt Policy. Meanwhile, the Company's growth has no effect on the Debt Policy. But simultaneously, simultaneously Free Cash Flow, Institutional Ownership, Managerial Ownership, and Company Growth together affect the Debt Policy
Peran Moderasi dari Keputusan Investasi Terhadap Hubungan Antara Arus Kas dan Return Saham Pada Perusahaan Manufaktur di Indonesia Dhistianti Mei Rahmawantari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.742

Abstract

Penelitian ini dilakukan untuk membuktikan keterkaitan antara arus kas dan return saham dengan dimoderasi oleh keputusan investasi. Sampel penelitian yang digunakan adalah 16 perusahaan listing di BEI pada sektor Industri Manufaktur dengan menggunakan teknik purposes sampling pada periode penelitian tahun 2017-2021. Penelitian ini mengungkapkan bahwa keputusan investasi mampu memoderasi hubungan antara arus kas dan return saham dengan tingkat kelayakan yang tinggi, sehingga dapat disimpulkan bahwa perusahaan yang melakukan keputusan investasi dengan efektif dan efisien akan mampu untuk mengoptimalkan arus kas untuk peningkatan kinerja perusahaan.
Analisis Dampak Pemotongan Anggaran Belanja pada Kinerja Badan Pengawasan Keuangan dan Pembangunan (BPKP) Airin Mentari; Nurhidayat Nurhidayat; Siti Aisah Rahmah Wati; Zainal Umaaya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.681

Abstract

This study aims to determine the impact of the budget cuts on the performance of the Financial and Development Supervisory Agency. This research was carried out at Finance and Development Supervisory Agency Representatives of Riau because it is an echelon II unit that best represent the main business of Finance and Development Supervisory Agency, namely supervision of state/regional finance and national development. The study used a qualitative approach with case study design. Data collection was conducted through in-depth interviews with participants selected by purposive sampling and through document review. The results of this study indicate that the performance of Finance and Development Supervisory Agency Representatives of Riau was successful even though it was affected by budget cuts. This can happen because the Finance and Development Supervisory Agency Representatives of Riau has a method of implementing supervision, namely carrying out several assignments at the same locus at the same time
PENGARUH AUDIT FEE DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Esti Damayanti, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.689

Abstract

The purpose of this research is to determine and analyze that audit fee, and reputation of auditor have an impact on audit delay in energy companies listed on the Indonesian Stock Exchange from 2017  to 2019. This research is a causal comparative with quantitative approach. The samples are 32 energy companies with purposive sampling method. The research was using data that downloaded from official website of Indonesian Stock Exchange. The data analysis techniques are descriptive statistics, precondition analysis test, and hypothesis tests using single and multiple linear regression analysis that tested on IBM SPSS Version 25. The results show audit fee has no impact on audit delay whereas reputation of auditor has negative significant on audit delay. Simultaneously, audit fee and reputation of auditor have significant impact on audit delay.
PENGARUH INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019 Herry Winarto; Dici Oktaria
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.686

Abstract

This study aims to examine the effect of Fixed Asset Intensity, and Leverage on Tax Avoidance in manufacturing companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange in 2016-2019. The number of companies that were used as samples for this study were 10 companies using the purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), individual parameter significance test (t test) and coefficient of determination. Based on the results of the study, it shows that the Intensity of Fixed Assets, Leverage, simultaneously has a significant effect on Tax Avoidance with a significance level of 0.004. While partially, Asset Intensity has a positive effect having a significance value of 0.007 and Leverage has a significant effect on Tax Avoidance having a significance value of 0.049
FENOMENA DIGITALISASI PEMBAYARAN IURAN SEKOLAH DAN IMPLIKASINYA TERHADAP AKUNTABILITAS KEUANGAN SEKOLAH (Studi Interpretif Pada Sekolah Saga Lifeschool) Nursanita Nasution; Addin Arrahmi; Budi Wahyuni; Virna Prasamia Nugraha
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.682

Abstract

The massive influence of the Industrial Revolution 4.0 era has spread to various sectors, including the education sector. The world of education is faced with demands to adapt to the development of technology and information to improve the quality of education. The phenomenon of digitalization has now been widely applied to the payment system, including the payment of school fees. The purpose of this study is to determine the perceptions and assessments of users of digital payment systems in educational institutions, both from the side of school managers and parents of students and to analyze the implications for school financial accountability. The research method used is qualitative research with a phenomenological approach. The use of a digital payment system in school institutions can be one way to improve financial accountability, because the implementation of the system has proven to make the data generated, especially in the income cycle, more neat and accurate. This of course will have an impact on the reliability of the information generated. If the information produced is reliable, of course it will have a positive effect on financial accountability in schools

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