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Jurnal Akuntansi Bisnis Pelita Bangsa LPPM Universitas Pelita Bangsa Gd.B Universitas Pelita Bangsa Lt.2, Jl. Inspeksi Kalimalang, Tegal Danas,Cikarang Bekasi
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Jurnal Akuntansi Bisnis Pelita Bangsa
Published by Universitas Pelita Bangsa
ISSN : 25280813     EISSN : 27742695     DOI : https://doi.org/10.37366/akubis
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi Bisnis Pelita Bangsa adalah jurnal yang diterbitkan oleh LPPM Universitas Pelita Bangsa bekerjasama dengan Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Ilmu Sosial Universitas Pelita Bangsa. Jurnal Akuntansi Bisnis Pelita Bangsa diterbitkan dalam rangka mempublikasi hasil penelitian dalam lingkup ilmu Ekonomi khususnya akuntansi dan manajemen keuangan. Jurnal Akuntansi Bisnis Pelita Bangsa terbita 6 (enam) bulanan atau setahun dua kali yaitu setiap Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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The Cash Flow Advantage: Examining Cash Turnover's Moderating Effect on the Profitability Impact of Receivables and Inventory Turnover Fuadi, Agus; Wulandari, Tirin; Larasati, Dini
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3115

Abstract

Efficient working capital management is essential for improving firm profitability, particularly in capital-intensive industries such as pharmaceuticals. This study aims to examine the effects of receivables turnover and inventory turnover on profitability, with cash turnover positioned as a moderating variable. The analysis is conducted on panel data from pharmaceutical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Panel least squares regression is applied to evaluate both direct and moderating relationships among the variables. The findings show that receivables turnover does not have a significant effect on profitability, whereas inventory turnover has a positive and significant influence. Cash turnover exhibits a limited moderating role in the relationship between both receivables turnover and inventory turnover with profitability. These results indicate that operational efficiency in inventory management plays a more critical role in enhancing profitability than liquidity rotation alone. The study highlights the complexity of financial decision-making in the pharmaceutical sector and provides empirical insights for managers in optimizing working capital strategies.
Industry Matters: The Impact of Business Nature on Tax Avoidance and Financial Fraud Dynamics Dyah Permatasari, Maulina; Febriana, Nizar
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3116

Abstract

This study investigates the effect of tax avoidance (TA) on financial statement fraud (FD) and examines the moderating role of the nature of industry (NI) among publicly listed companies in Indonesia from 2021 to 2024. Using a sample of 150 firm-year observations from manufacturing and service sectors, the analysis employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and moderated relationships. The results reveal that TA has a positive and significant influence on FD, suggesting that aggressive tax strategies increase the likelihood of fraudulent financial reporting. Furthermore, NI significantly moderates this relationship, with higher industry complexity and discretion strengthening the TA–FD link. These findings support agency theory and the fraud triangle framework, indicating that managerial opportunism, facilitated by industry characteristics, can escalate fraudulent behaviors. This study provides important implications for regulators, auditors, and policymakers to incorporate both firm-specific and industry-level risk indicators in fraud prevention strategies.
Does Size Matter? Examining the Role of Firm Size in the Relationship Between Previous Audit Opinions and Going Concern Audit Quality Triwibowo, Edi; Bukhori Muslim, Ahmad; Agil Aditya Putra, Altaf
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3118

Abstract

This study investigates the influence of company size, solvency, and profitability on going-concern audit opinions and examines the moderating role of audit firm size. Data from 72 firm-year observations of manufacturing companies listed on the Indonesia Stock Exchange (2022–2024) were analyzed using logistic regression. The results show that company size has a significant negative effect on going-concern audit opinions, while solvency and profitability do not have significant direct effects. However, audit firm size significantly strengthens the relationship between profitability, solvency, and company size with going-concern opinions. The findings confirm that auditors’ judgments are influenced not only by financial performance but also by auditor capacity and independence. This study contributes to the audit quality literature by integrating firm-specific and auditor-specific determinants of going-concern evaluations in emerging markets.
Aged to Perfection: How Company Age Moderates the Relationship Between Size and Financial Reporting Timeliness Asiah, Neng; Eka Surya, Wahyudin
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3125

Abstract

This study examines the influence of company size and company age on financial reporting timeliness and explores whether company age moderates this relationship. Data were obtained from 22 property and real estate companies listed on the Indonesia Stock Exchange during 2022-2024. Descriptive statistics and moderated regression analysis were applied to evaluate the relationships between firm characteristics and audit delay. The findings indicate that larger and older companies report more promptly, suggesting that organizational scale and maturity enhance reporting efficiency. Furthermore, company age strengthens the positive impact of firm size on reporting timeliness, implying that mature firms can better manage the complexity associated with larger operations. These results support the Resource-Based View and Organizational Life Cycle Theory, highlighting how resources and experience jointly improve financial reporting discipline. The study contributes to developing corporate governance and reporting efficiency literature in emerging markets.
Audit Opinions and Auditor Switching under Management Change Oktaviano, Benny; Bukhori Muslim, Ahmad
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i02.3151

Abstract

This study investigates how audit opinions affect auditor switching and management change in listed companies using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Unfavorable or modified audit opinions often create management dissatisfaction, potentially driving decisions to replace auditors or restructure leadership. Using firm data analyzed through bootstrapping for path significance, the findings reveal that audit opinion positively and significantly influences auditor switching (β = 0.215; p = 0.012) and negatively affects management change (β = −0.134; p = 0.037). In contrast, auditor switching shows a positive and significant relationship with management change (β = 0.289; p = 0.000). These results highlight that audit opinions are a key determinant of organizational shifts, directly and indirectly shaping managerial and auditor transitions. The findings underscore the importance of transparent reporting in maintaining organizational stability.

Page 10 of 10 | Total Record : 95

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