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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 85 Documents
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PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, DAN MORALITAS MANAJEMEN TERHADAP PENCEGAHAN KECURANGAN DI PT. LUTVINDO WIJAYA PERKASA: PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, DAN MORALITAS MANAJEMEN TERHADAP PENCEGAHAN KECURANGAN DI PT. LUTVINDO WIJAYA PERKASA Ferdiani, Adinda
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.104

Abstract

Penelitian ini merupakan penelitian kuantitatif. Penelitian ini bertujuan untuk menguji pengaruh pengendalian internal, sistem informasi akuntansi, dan moralitas manajemen terhadap pencegahan kecurangan. Sampel dalam penelitian ini adalah karyawan di PT. Lutvindo Wijaya Perkasa. Penelitian ini menggunakan data primer yang dikumpulkan menggunakan kuesioner. Dalam penelitian ini sampel berjumlah 64 responden yang dipilih menggunakan puposive sampling. Alat analisis yang digunakan adalah SPSS 2.6. Berdasarkan hasil analisis data menunjukkan bahwa Pengendalian Internal, Sistem Informasi Akuntansi, dan Moralitas Manajemen berpengaruh signifikan terhadap Pencegahan Kecurangan. Kata Kunci : Pengendalian Internal, Sistem Informasi Akuntansi, Moralitas Manajemen, Pencegahan Kecurangan.
PERANAN KONSERVATISME AKUNTANSI TERHADAP GENDER DIVERSITY DAN KINERJA KEUANGAN Anggraini, Fivi; Yanto, Febri
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.105

Abstract

The current trend is for women to hold board positions due to legislation to increase the role of women on company boards. The diversity of women's boards can improve a company's ability to achieve financial performance. This study aims to determine the effect of gender diversity on financial performance through accounting conservatism as a mediating variable in manufacturing companies in the consumer goods sector in Indonesia. The sample of this research is 33 manufacturing companies in the consumer goods sub-sector that are listed on the Indonesia Stock Exchange (IDX) during 2016-2020. The results of this study prove that the role of accounting conservatism is able to mediate the relationship between gender diversity and financial performance. This proves that greater gender diversity increases profits and supports shareholder value economics because it emphasizes the need for gender balance between men and women to optimize the company's financial performance. The implication is that various company boards will more optimally determine accounting policies and apply conservative principles in managing the company. This study recommends that the company evaluates and communicates the level of gender diversity within the company.
PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN SHAFIRA REFIANA, DIAN; Suharna
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.124

Abstract

Financial performance is very important for companies to find out the extent to which the company has implementend it properly and correctly, so it is used by management in making financial decisions, especially profitability conditions, capital adequacy and liquidity conditions. This research aims to determine and provide empirical evidence or the influence of company growth, dividend policy, and capital structure on financial performance in non-cyclical consumer companies in the food and beverage sector to the 2018-2022 period. This researvh method is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and on the official website of each company with purposive sampling and the final sampel obtained was 18 companies and the total number of observation data was 90 data. The data analysis technique uses panel data regression analysis with the help of the EViews 12 program. The results of this research show that partially company growth, dividend policy, and capital structure have a significant effect on financial performance
Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Syahnandevito; Basri, Yesi Mutia; Rusli; Darlis, Edfan
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.126

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Consumer Cyclicals & Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Klasifikasi IDX-IC Tahun 2018-2022). Hasil dari penelitian ini menunjukkan bahwa variabel Kesulitan Keuangan, Kepemilikan Institusional, dan Kepemilikan Manajerial berpengaruh terhadap Penghindaran Pajak. Sedangkan, Pertumbuhan Penjualan tidak berpengaruh terhadap Penghindaran Pajak
PENGARUH MANAJEMEN LABA, CURRENT RATIO, DAN FINANCIAL LEVERAGE TERHADAP INITIAL RETURN Rofika, Rofika; Nurixmal; Novita Indrawati
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.127

Abstract

This research intends to examine how influencing factors including earnings management, current ratio, and financial leverage influence IPO returns. Financial leverage is monitored by the DER ratio, while earnings management is evaluated using the distributive accrual modified Jones method. Companies listing on the Indonesia Stock Exchange as part of an initial public offering (IPO) between 2016 and 2019 make up the population. 153 businesses were selected at random from the pool of potential respondents using a purposive sampling method. Multiple linear regression is the method of analysis used here. According to the findings of this research, the current ratio and financial leverage affect initial return whereas earnings management does not
PENGARUH KEPEMILIKAN MANAJERIAL DAN KINERJA KEUANGAN TERHADAP KEBIJAKAN DEVIDEN Adiaksa, Nanda; Novianti, Neva
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.132

Abstract

This research aims to test and prove managerial ownership and financial performance of dividend policy in banking companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The method used is a quantitative method processed with SPSS 26, the data source obtained is secondary data obtained from each company's website and the Indonesian Stock Exchange website. The sampling technique used in this research was the purposive sampling method, so that there were 12 samples that met the criteria. The techniques and data analysis used are descriptive statistics and multiple linear regression analysis. Based on the results of statistical tests, it was found that managerial ownership has no effect on dividend policy, because the number of shares owned by managers is relatively small. Meanwhile, financial performance influences dividend policy, because the higher the financial performance figure, the higher the company's activity level, so the dividend policy decreases.
PENGARUH DIVERSITAS GENDER DEWAN DIREKSI, KOMPENSASI EKSEKUTIF, DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK Riswandi, Bunga Edelwisha Arisandi; Basri, Yesi Mutia; Azhari S
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i2.134

Abstract

This research aims to analyze and test the negative influence of Board of Directors Gender Diversion, the positive influence of Executive Compensation and the negative influence of Managerial Ownership on tax avoidance. Consumer Non-Cyclicals manufacturing companies that have been listed on the IDX in 2018-2022 are the population used in this research. In this research, sampling was carried out using a purposive sampling method and 39 data were obtained. In this research, the data source used is secondary data obtained through annual reports of companies in the Consumer Non-Cylicals sector that have been listed on the IDX from 2018 to 2022. The data analysis method used in this research is classical assumption testing and hypothesis testing using the linear regression method. Multiple. Based on the results of data analysis using the t test, it appears that gender diversity of the board of directors and share ownership are able to influence tax avoidance partially and negatively, while executive compensation is unable to influence tax avoidance.
PENGARUH PREDIKSI KEBAGKRUTAN MODEL ALTMAN Z-SCORE DAN ZMIJEWSKI X-SCORE TERHADAP HARGA SAHAM Eti Muliati; Nafisah Nurulrahmatia; Alwi
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.136

Abstract

Every company has the goal of continuing to carry out its operational activities well, so that it can survive and optimize its profits. However, there are several companies that experience problems that cause operational activities to be hampered, resulting in a continuous decline in profits or losses, which ultimately results in them being threatened with bankruptcy. This research aims to determine the influence of the Altman Z-Score and Zmijewski X-Score bankruptcy prediction models on stock prices. The samples used in this research were transportation subsector companies listed on the Indonesia Stock Exchange from 2018-2022, with the number of samples used being 6 companies obtained using purposive sampling techniques. The data analysis techniques used are the classical assumption test, multiple linear regression test, correlation coefficient and determination coefficient test, t test and f test. The research results show that the Altman Z-Score model's bankruptcy prediction has a partially significant influence on stock prices. The Zmijewski X-score model has a partially significant influence on stock prices. There is a significant influence simultaneously on the prediction of failure of the Altman Z-Score and Zmijewski X-Score models on the share prices of transportation subsector companies listed on the Indonesia Stock Exchange.
ANALISIS FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI DALAM PERSFEKTIF FRAUD HEXAGON i gusti ayu novitasari, novitasari; Bagus Made Utama, Ida
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.138

Abstract

Fraudulent financial reporting (FFR) is a fraudulent practice carried out by company management in presenting misleading financial information. FFR practices can harm various stakeholders, such as investors, regulators, and the overall capital market. The aim of this study is to analyze the influence of stimulus, Opportunity, rationalization, Capability, ego, and collusion on the level of risk of fraudulent financial reporting in mining sector on the IDX. The research employs a quantitative method with a population mining sector listed on the IDX during the period 2019-2023. A sample of 110 companies was selected using purposive sampling technique. Data were collected through the analysis of financial statements published on the companies' websites or the IDX website. Data analysis was conducted using logistic regression to identify the relationship between independent variables (stimulus, Opportunity, rationalization, Capability, ego, collusion) and the dependent variable fraudulent financial reporting. The results of the analysis indicate that there is a significant relationship between factors such as stimulus, Opportunity and rationalization with fraudulent financial reporting in mining sector on the IDX. Meanwhile, Opportunity has no significant effect on Fraudulent Financial Reporting. Thus, there is an indication that the company has carried out effective supervision so that it is not able to influence the opportunities for fraud to occur.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Rizky Liliyani Pasaribu; Jeni Wardi; Wita Dwika Listihana
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i2.140

Abstract

This study aims to analyze the factors that affect firm value in companies incorporated in the LQ45 Index in Indonesia in the period 2018-2022. The data comes from companies' annual financial statements in the LQ45 Index. The sampling technique used a purposive sampling method by selecting 20 companies from a total of 45 companies in the LQ45 Index. This study covers 2018 to 2022, and data analysis was performed with panel data regression using Eviews 10 software. The results exhibited that overall, the variables of firm size, profitability, capital structure, dividend policy, and stock price positively and significantly influence firm value. Partially, the firm size variable, profitability, as measured by NPM, and capital structure, as measured by DAR, show a negative and significant influence on firm value. In contrast, ROA measures profitability, DER measures capital structure, and the stock price positively and significantly influences firm value. Dividend policy, although showing a negative influence, has no significant effect on firm value.

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