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Dwi Fitri Puspa
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INDONESIA
Jurnal Kajian Akuntansi dan Auditing
Published by Universitas Bung Hatta
ISSN : 19072473     EISSN : 27218457     DOI : 10.37301/jkaa
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting Taxation Behavioral Accounting Corporate Governance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 18 No. 1 (2023): April 2023" : 6 Documents clear
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Winda Muslimah; Taufeni Taufik; Rusli Rusli
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.125 KB) | DOI: 10.37301/jkaa.v18i1.99

Abstract

This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that will be answered and answered by the respondents, namely the parties who carry out the function of the head of the section in the local government. The research sample was 90 people. The speculation is used the use of multiple linear regression analysis. The effects of the look at suggest that the utility of the nearby government accounting device has an wonderful impact at the accountability of the overall performance of government institutions. The reporting system positive effects the accountibility of the performance of local government institutions, and compliance with laws and regulations positive effects the accountability of the performance of local government institutions.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, TAX PLANNING, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING Dina Pujianti; Alfiati Silfi; Eka Hariyani
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.018 KB) | DOI: 10.37301/jkaa.v18i1.100

Abstract

This study aims to examine the effect of corporate social responsibility, profitability, tax planning, and capital structure on firm value with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The research sample was selected using purposive sampling method, so that the samples obtained were 53 samples. The data was obtained through the official website of the Indonesian Stock Exchange and other related websites as well as by studying literature related to research issues, both printed and electronic media software (Statistical Package for Social Science) The results show that the independent variables, namely CSR, profitability, tax planning, and capital structure affect the dependent variable, namely firm value. The moderating variable, namely managerial ownership, is known to be able to moderate the effect of CSR, profitability, tax planning, and capital structure on firm value.
PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, PERSEPSI PELAKU USAHA, PEMAHAMAN AKUNTANSI DAN MOTIVASI KERJA TERHADAP PENERAPAN PENYUSUNAN LAPORAN KEUANGAN EMKM Anisa Zerlina; Alfiati Silfi; Eka Hariyani
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.769 KB) | DOI: 10.37301/jkaa.v18i1.102

Abstract

This EMKM business can be done by anyone, but there are still many EMKM actors who neglect to make financial reports in accordance with the applicable SAK. Therefore, information regarding accounting is needed which can be obtained from electronic media or reading books on accounting specifically for EMKM so that EMKM actors can easily compile relevant financial reports, can be compared and understood by anyone. Accounting plays an important role in the progress of EMKM and every business is expected to have financial reports to analyze financial performance so as to provide information about the company's financial position, financial performance and cash flow that is useful for making decisions for users of financial statements. In this study, the population of EMKM was 15,126 and the sample used the slovin formula was 100 EMKM. The data analysis method used in this study is a quantitative data analysis method. The test results show that the socialization and work motivation has no effect on the application of SAK EMKM. The level of education has an effect on the application of SAK EMKM, the perception of business actors has an effect on the application of SAK EMKM, accounting understanding has an effect on the application of SAK EMKM.
RELEVANSI NILAI INFORMASI AKUNTANSI, INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, PERSISTENSI LABA DAN ASIMETRI INFORMASI Claudya Hutauruk; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.49 KB) | DOI: 10.37301/jkaa.v18i1.106

Abstract

Value relevance of accounting information is the ability of accounting information to explain or describe company values ​​that will assist information users in understanding and making financial decisions. This study aims to empirically examine the effect of intellectual capital, corporate governance (as measured by managerial ownership, institutional ownership, independent commissioners and audit committees), earnings persistence and information asymmetry on value relevance (as measured by stock prices) in basic materials companies listed on the Indonesia Stock Exchange in 2017 – 2021. Using the purposive sampling method, a sample of 36 companies was obtained. The type of data used in this research is secondary data obtained from www.idx.co.id. Hypothesis testing was carried out using multiple linear regression analysis using eviews 12 software. The results showed that book value per share, earnings per share, intellectual capital, and managerial ownership had a negative and significant effect on stock prices. Institutional ownership has a positive and significant effect on stock prices. Independent board of commissioners, audit committee, earnings persistence and information asymmetry have no effect on stock prices.
PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI Prastion Syah Putra; Mike Kusuma Dewi
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.586 KB) | DOI: 10.37301/jkaa.v18i1.107

Abstract

This research aims to examine the influence of capital structure and liquidity on earnings quality of infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange from 2018 to 2021. The research uses a quantitative research method with panel data. The data source used in this study is secondary data. The secondary data used in this study were financial statements of basic industry and chemical manufacturing companies listed on the Indonesia Stock Exchange, obtained through links from http://www.idx.co.id and http://idnfinancials.com, as well as other related websites. The population of this study is infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange from 2018 to 2021, totaling 70 companies. The sampling technique used in this article is purposive sampling with a sample size of 18 companies, for a total of 72 company data over a four-year period. The results of the research indicate that earnings growth does not significantly affect earnings quality, while liquidity has a significant effect on earnings quality. These results were obtained through data analysis using EVIEWS9.
HARGA SAHAM DILIHAT DARI GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS PADA PERUSAHAAN PROPERTI Atika Ivonella S; Muhammad Rivandi
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v18i1.112

Abstract

Stock price is a factor that is very useful for a company and that must be considered by an investor. Stock prices can appear from the level of supply and demand for a stock. This study aims to determine and analyze the effect of Good Corporate Governance and Profitability variables on stock prices and to determine the relationship between variables that influence property company stock prices. The data processed is secondary data from the annual reports of 10 property companies listed on the Indonesia Stock Exchange for 2019-2021 which were selected using a purposive sampling technique. The method used in this study is the panel data regression method using eviews 12. The results of this study indicate that Good Corporate Governance has no effect on stock prices and Profitability has a positive effect on stock prices.GCG, Profitability, Stock prices

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