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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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CURRENT RATIO, RETURN ON ASSET, DAN DEBT TO ASSET RATIO PADA FINANCIAL DISTRESS : BUKTI PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN Yuaniko Paramitra
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.1091

Abstract

This study aims to examine the influence of Current Ratio, Return On Assets, and Debt To Asset Ratio on Financial Distress, in property, real estate, and building construction companies listed on the Indonesia Stock Exchange during the 2019-2020 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 99 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on Financial Distress; Return On Assets has no effect on Financial Distress; Debt To Asset Ratio has a negative and significant effect on Financial Distress; Current Ratio, Return On Assets, Debt To Asset Ratio has no effect on Financial Distress. Recommendations for further research can use other sectors that have phenomena leading to bankruptcy, using variables other than financial ratios such as good corporate governance and free cash flow as factors that have a greater possibility of explaining bankruptcy.
Riset Plagiarisme Mahasiswa Akuntansi : Sytematic Literature Review Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.1034

Abstract

ABSTRAK Plagiarisme merupakan salah satu tindakan kecurangan akademik yang sering terjadi di kalangan mahasiswa. Tujuan penelitian ini yaitu untuk memetakan topik penelitian, metode penelitian, dan subjek penelitian dari jurnal yang ditemukan peneliti. Hasil penelitian ini menunjukkan bahwa terdapat empat topik yang terbit yang telah ditentukan oleh peneliti berdasarkan jurnal yang terkumpul. Metode yang paling banyak digunakan adalah survei dan kuesioner, sedangkan subjek yaitu mahasiswa.Kata Kunci: Riset, Plagiarisme, Mahasiswa Akuntansi, Systematic Literature Review
Analisis Prediksi Kebangkrutan dan Pengaruhnya terhadap Nilai Perusahaan PT. Unilever Indonesia Tahun 2022 (Metode Altman Z-Score Modifikasi) Ayu Puspitaningtyas; Muhammad Shiddiq
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.1022

Abstract

This study aims to analyze and determine the company's financial performance, potential bankruptcy with the Altman Z-Score Modification approach and analyze the effect of bankruptcy predictions on the value of firm in PT. Unilever Indonesia Tbk in 2022. The method used in the study with the Altman Z-Score Modified method. This Altman model is very useful for companies to find out the condition of the company during the current period as well as simple linear regression with IBM SPSS Statistic 26 software. The data in this study was obtained by processing data on the quarterly financial statements of PT. Unilever Indonesia Tbk for the period of Q1 2015 to Q2 2022. The results showed in regression research, altman Z-Score's potential bankruptcy had a significant negative effect on the value of the firm.
CURRENT RATIO DAN DEBT TO EQUITY RATIO PADA KINERJA KEUANGAN: BUKTI DARI PERUSAHAAN SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA Rosdiana Rosdiana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.1089

Abstract

The purpose of this study was to determine the effect of the Current Ratio and Debt To Equity Ratio on Financial Performance in cosmetics and household goods sub-sector companies on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research sample consisted of 30 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on financial performance. Meanwhile, the Debt to equity ratio has an effect on financial performance.
KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN EARNING PER SHARE : BUKTI PERUSAHAAN RITEL Diana Gustinya; Lina Tri Ariani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.1024

Abstract

The purpose of this study is to determine and analyze the effect of Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE on Earnings per Share of retail companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The research method was carried out using Purpose Sampling with a description method and data collection using the documentation method and the Data Analysis Method using Multiple Linear Regression Analysis. From the results of the research that has been done, partially the Total Asset Turnover, Debt to 0Equity Ratio, Current Ratio and LN SIZE variables have a significant effect on Earning per Share
KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR Nadya Fitri Ramadhany; Adelina Suryati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.1111

Abstract

The aim of this research is to examine and experimentally evaluate the influence of taxpayer knowledge, moral obligation, and accountability in public service on auto taxpayer compliance. The study was conducted at Cikarang Samsat. Primary data from 98 survey participants and processable data from all 98 surveys were utilized. A convenience sampling approach was employed, and the data analysis method used was multiple linear regression. The findings of this study indicate that moral obligation and public responsibility variables do not have an impact on auto taxpayer compliance. However, in Cikarang Samsat, the variable of taxpayer knowledge does influence each taxpayer's compliance with regulations
ALIRAN KAS, TINGKAT HUTANG, PERBEDAAN ANTARA AKUNTANSI DAN LABA FISKAL PADA PERSISTENSI LABA : BUKTI DARI PERUSAHAAN OTOMOTIF Kemal Al Hafiz; Isnan Murdiansyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.954

Abstract

Penelitian ini bertujuan untuk menganalisis untuk menganalisis pengaruh aliran kas, tingkat hutang, perbedaan antara laba akuntansi dengan laba fiskal terhadap persistensi laba. Pengukuran persistensi laba memfokuskan pada koefisien regresi laba sekarang terhadap laba sebelumnya. Penelitian ini menggunakan data perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Jumlah Sampel penelitian sebanyak 7 perusahaan yang diperoleh dengan metode purposive sampling. Sumber data penelitian adalah data sekunder. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa aliran kas (X1) tidak berpengaruh terhadap persistensi laba, tingkat hutang (X2) tidak berpengaruh terhadap persistensi laba, dan perbedaan antara laba akuntansi dengan laba fiskal (X3) tidak berpengaruh terhadap persistensi laba.
Faktor Keuangan pada Pengungkapan Wajib Christina V Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.1021

Abstract

Purpose: The purpose of this study is to test financial ratios (leverage ratios, profitability ratios and liquidity ratios) to mandatory disclosure (study of State-Owned Companies listed on the IDX in 2019 – 2021).Method: This type of causal associative research with data collection techniques in the form of documentation. This study uses secondary data and research methods using descriptive statistical analysis, classical assumption test, regression test and hypothesis testing. The number of samples is 19 state-owned companies listed on the IDX with 3 years of observation, bringing a total of 57 observations. Data obtained from the website of the Indonesia Stock Exchange (www.idx.co.id). The data analyzed in this study were processed from the financial reports and annual reports of related companies.Findings: The results of this study indicate that the leverage ratio and liquidity ratio have a significant negative effect on mandatory disclosure, while the profitability ratio has a significant positive effect on mandatory disclosure. Simultaneously leverage ratios, profitability ratios and liquidity ratios have a positive and significant effect on mandatory disclosure.Novelty: The difference between this study and other studies is that this study focuses on financial ratios, namely the leverage ratio with the debt to total assets indicator, the profitability ratio with the return on assets indicator and the liquidity ratio with the current ratio indicator on mandatory disclosure. This research was conducted at State-Owned Enterprises for the 2019-2021 period.
INDEPENDENSI AUDITOR, PEMAHAMAN GOOD GOVERNANCE DAN KUALITAS AUDIT: BUKTI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BEKASI Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.971

Abstract

The purpose of this study was to determine the existence of (1) the impact of auditor independence on the audit quality of public accounting firms in the Bekasi area, (2) the impact of good governance on the audit quality of public accounting firms in the Bekasi area. This study uses a quantitative method with a deliberate sampling technique to choose the use used, namely 60 samples selected by KAP in the Bekasi area. The data collection technique in this study used a questionnaire method which was distributed directly to auditors working at Public Accounting Firms in the Bekasi area. The data were analyzed using multiple regression analysis using SPSS version 25. The results of this study are (1) auditor independence has a positive and significant effect on the audit quality of KAP in the Bekasi area. (2) The understanding of good governance has no effect on the audit quality of KAP in the Bekasi area.
KARAKTERISTIK KOMITE AUDIT DAN RISIKO PENGAMBILAN KEPUTUSAN PADA BANK SYARIAH PERIODE 2013-2020 Fetri Wahyu Handayani; Adhelia Desi Prawestri
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): 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.v10i2.958

Abstract

The purpose of this study was to analyze how the influence of audit committee characteristics, namely audit committee size, audit committee independence, audit committee meetings, audit committee educational background, audit committee age, and audit committee gender at decision-making risk proxied by NPF in Islamic Banks in the 2013 period -2020. This study used a purposive sampling technique with 11 samples of Islamic banks. The results showed that audit committee size had a positive effect on decision-making risk, audit committee independence damaged decision-making risk, audit committee meetings damaged decision-making risk, the educational background damaged decision-making risk, the age of the audit committee had a positive effect on decision-making risk, and the gender of the audit committee damaged decision-making risk.

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