Jurnal Akuntansi dan Bisnis Krisnadwipayana
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.
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<![CDATA[ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN PROFIL DEWAN DIREKSI TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Junifa Junifa]]>;
<![CDATA[Mardianto Mardianto]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.784
<![CDATA[Penulisan bertujuan untuk menganalisis pengaruh dari tata kelola perusahaan dan profil dewan direksi terhadap kualitas audit yang akan dihasilkan perusahaan-perusahaan yang terdaftar di BEI. Variabel dependen yang digunakan adalah kualitas audit (variabel dummy). Data yang diperoleh akan diuji menggunakan analisis regresi logistik dengan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa direksi wanita, usia dewan direksi, keahlian dewan direksi, ukuran dewan direksi, independensi dewan direksi, komite audit independen, dan rapat komite audit tidak memiliki pengaruh secara signifikan terhadap kualitas audit. Sedangkan ukuran komite audit berpengaruh secara signifikan negatif terhadap kualitas audit. Rapat dewan direksi, ukuran perusahaan dan usia perusahaan berpengaruh signifikan positif terhadap kualitas audit. Seluruh variabel independen dapat menjelaskan variabel dependen sebanyak 41.7%.]]>
<![CDATA[ANALISIS PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. ]]>
<![CDATA[Hayuningtyas Pramesti Dewi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.848
<![CDATA[This study examines the effect of firm size and profitability on the timely submission of financial statements. The objects of this study are trading, service and investment manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. The research used logistic regression to test the data as many as 375 data samples. The result of testing the data is that company size and profitability both partially and simultaneously affect the timeliness of submission of financial reports in trading, service and investment manufacturing companies.Keywords: Company Size, Profitability, Timely submission of financial reports. ABSTRAKPenelitian ini menguji pengaruh ukuran perusahaan dan profitabilitas terhadap ketepatan waktu penyampaian laporan keuangan. Objek dari penelitian ini adalah perusahaan manufaktur perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia periode 2019 - 2021. Penelitian menggunakan regresi logistik untuk pengujian datanya sebanyak 375 sampel data. Hasil dari pengujian data adalah ukuran perusahaan dan profitabilitas baik secara parsial maupun simultan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur perdagangan, jasa dan investasi.Kata kunci: Ukuran Perusahaan, Profitabilitas, Ketepatan waktu penyampaian laporan keuangan.]]>
<![CDATA[PENGARUH PROFESIONALISME DAN INDEPENDENSI TERHADAP KUALITAS AUDIT STUDI PADA AUDITOR KANTOR AKUNTAN PUBLIK DI JAKARTATIMUR ]]>
<![CDATA[Budi Tri Rahardjo, Ak., M.Ak., CA]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v4i1.935
<![CDATA[The purpose of this research is to know how to influence the professionalism and independence of the Audit Quality in Public Accounting Firm in East Jakarta wilayah. Data used in this study are primary data. Data analysis technique used is the Multiple Regression Analysis, Analysis of Coefficient of Determination, Correlation Coefficient Analysis and Hypothesis Testing. From these results it can be concluded that after going through the calculation of SPSS, the results obtained correlation calculation in which the magnitude of the correlation coefficient professionalism and independence of the auditor amounted to 0.503, which means the level of satisfaction and confidence have a strong relationship to the purchase decision, with a significance probability of 0.000. It can be concluded that the professionalism and independence has a positive effect on audit quality.]]>
<![CDATA[ANALISIS FINACIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Yuaniko Paramitra]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.853
<![CDATA[This research was conducted to find out the average value of financial ratios used as a Z-score analysis, to predict bankruptcy, and to find out the development trend (tendency) of the Z-score value in retail companies listed on the Indonesia Stock Exchange. The research method used in this study is a quantitative analysis method. The research object is a retail company listed on the Indonesia Stock Exchange which was selected through the purposive sampling stage or according to the criteria, and has audited financial statements available as secondary data. The result is that there are three retail companies on the Indonesia Stock Exchange which are predicted to experience bankruptcy based on the distress zone condition or the condition of financial difficulties within the company, namely; PT Global Teleshop Tbk with a period of four years (2016-2019), PT Matahari Putra Prima Tbk with a period of three years (2017-2019), PT Trikomsel Oke Tbk with a period of five years (2015-2019)]]>
<![CDATA[PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA PERIODE 2017-2020 ]]>
<![CDATA[Esti Damayanti]]>;
<![CDATA[Rizky Halimah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.880
<![CDATA[This research was conducted on manufacturing companies in the basic and chemical industry sectors on the Indonesia Stock Exchange for the 2017-2020 period.The type of research used is quantitative research and uses purposive sampling. The number of samples of this study was 24 companies during the 4-year research period, so that a sample of 96 data was obtained, but the final sample was obtained as many as 91 data. The results of the prove that profitability has an effect on audit delay and company size is not able to moderate the relationship between profitability and audit delay in basic and chemical industrial companies on the Indonesia Stock Exchange for the 2017-2020 period.]]>
<![CDATA[PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021) ]]>
<![CDATA[Rosdiana Rosdiana]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.852
<![CDATA[This study aims to investigate the effects of of the Board of Directors, Board of Commissioners and Audit Committee on the Financial Performance of Banking Companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research sample consists of 28 commercial banks by selecting each company with financial statements that include the number of the Board of Directors, Board of Commissioners and Audit Committee. The results of the study show that the Board of Directors has a significant negative effect on financial performance. While the Board of Commissioners and the Audit Committee have no effect on financial performance.]]>
<![CDATA[FAKTOR-FAKTOR MENDASAR YANG MEMENGARUHI KUALITAS AUDIT: UJI EMPIRIS PADA KANTOR AKUNTAN PUBLIK WILAYAH JAKARTA ]]>
<![CDATA[Munawaroh, Munawaroh]]>;
<![CDATA[Farid Rizki Rahmatullah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.915
<![CDATA[This study’s purpose was to analyze the effect of basic factors consisting of Competence, Independence and Audit Fees on Audit Quality at Public Accountant Firms in the Jakarta Area. Using 100 samples and regression tests symultaneously show that these basic factors have a positive and significant impact on Audit Quality. However,  partially competence variable does not affect Audit Quality.]]>
<![CDATA[ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PT TIRTA MAHAKAM RESOURCES Tbk TAHUN 2017-2021 ]]>
<![CDATA[Siwi Indriyani]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.855
<![CDATA[The purpose of this study is to determine and analyze bankruptcy prediction at PT. Tirta Mahakam Resources Tbk for the 2017-2021 period. This type of research is included in the category of quantitative descriptive research. The research data source is the company's annual financial report data for the period 2017 - 2021 which has been audited and can be accessed via the website www.idx.co.id. The sampling technique used is porposive sampling technique. The analysis technique used in this study is the Altman Z-Score model using ratios (Net Working Capital to Total Assets, Earnings Before Tax to Total Assets, Retained Earnings to Total Assets, Sales to Total Assets, and Total Equity to Total Assets). The results of the analysis show that the model can adapt to the environment and economic conditions in Indonesia as an early warning system to mitigate future bankruptcy risks, so that management can immediately take preventive action. Keywords: Altman Z-Score, Bankruptcy.]]>
<![CDATA[PENENTUAN BIAYA PRODUKSI DENGAN METODE FULL COSTING UNTUK MENETAPKAN HARGA JUAL PRODUK CAFE BUKAN RUANG ]]>
<![CDATA[Mahgfiroh Setiati]]>;
<![CDATA[Rizka Ramayanti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i2.1040
<![CDATA[Tujuan penelitian ini adalah menentukan biaya produksi di cafe Bukan Ruang menggunakan metode full costing untuk menetapkan harga. Jenis penelitian deskriptif kuantitatif dengan pendekatan komparatif. Data yang digunakan adalah data primer dan data sekunder untuk membantu peneliti melakukan perhitungannya. Hasil penelitian ini menunjukkan bahwa biaya produksi yang ditentukan oleh perusahaan lebih rendah dari pada yang ditentukan menggunakan metode full costing, karena perusahaan belum memasukan unsur biaya tenaga kerja langsung dan biaya overhead pabrik kedalam biaya produksi. Harga jual produk saat ini hanya menggunakan perkiraan biaya produksi dan harga jual pesaing. Berbeda dengan harga jual yang ditentukan dengan metode cost plus pricing harga jual kopi susu Anteng, latte dan pandan latte lebih tinggi dari harga jual perusahaan. Namun produk Long Black, Taro Latte, Matcha Latte dan Chocolate dibanderol di bawah harga eceran yang ditetapkan perusahaan. Dengan metode cost plus pricing diperoleh laba sebesar Rp 1.520.491 lebih tinggi dari harga jual saat ini]]>
<![CDATA[LIKUIDITAS, AKTIVITAS PERUSAHAAN, LEVERAGE PADA INDEKS PENGUNGKAPAN SUSTAINABILITY REPORT : BUKTI DARI PERUSAHAAN NON-KEUANGAN ]]>
<![CDATA[Dhistianti Mei Rahmawantari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i2.1023
<![CDATA[This study aims to examine the effect of Liquidity, Company Activity and Leverage on Sustainability Reports in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 104 data. The results of the study show that liquidity has no effect on the Sustainability Report. Company activities have a significant positive effect on sustainability report disclosure. Leverage has no effect on Sustainability Report disclosure. Liquidity, Company Activities, and Leverage affect the Sustainability Report]]>
