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Jurnal Akuntansi dan Keuangan (JAK)
Published by Universitas Lampung
ISSN : 14101831     EISSN : 28079647     DOI : https://doi.org/10.23960/jak
Core Subject : Economy, Science, Education, Social, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of journal article to be considered for publication. The aims of JAK is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. JAK is available in both print and online version. Language used in this journal is English or Indonesian. Scope of articles published in JAK is consist of a broad range of topic in the field of Accoounting and Finance including: Private Sector : 1. Financial Accounting and Stock Market (AKPM) 2. Management and Behavioural Accounting (AKMK) 3. Information System, Auditing, and Professional Ethics (SIPE) 4. Taxation (PPJK) 5. Shariah Accounting (AKSR) 6. Accounting Education (PAK) 7. Corporate Governance (CG) Public Sector Accounting : 1. Financial Accounting (ASPAK) 2. Management Accounting (ASPAM) 3. Auditing and Information System (ASPSIA) 4. Good Governance (ASPGG)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 146 Documents
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PENGARUH GREEN ACCOUNTING DAN CORPORATE SOSCIAL RERSPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Rr Yoppy Palupi Purbaningsih
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.3366

Abstract

Three guiding principle economic, social, and environmental development are the center of sustainable development. A corporation must consider the three profit, people, and planet if it hopes to remain sustainable. The inference is that businesses become sustainable through the application of CSR (Corporate Social Responsibility) initiatives as a means of fulfilling a duty to improve society and the environment through the company's production activities, specifically through the application of green accounting in the financial reporting domain. The purpose of this study was to examine and evaluate how corporate social responsibility and green accounting affect company value, which is influenced by profitability. This study looks at 15 manufacturing companies that are listed on the Indonesia Stock Exchange. Purposive sampling was used to gather the research sample, and moderate regression analysis was used to analyze the data. The study's findings indicate that while corporate social responsibility has a major impact on a company's value, green accounting has no such effect. The value of a corporation is influenced by profitability. While corporate social responsibility can reduce the impact of green accounting on a company's value, profitability cannot moderate the impact of green accounting on that value. This study's shortcoming is that it only looks at manufacturing enterprises. In order to determine whether the company has complied with environmental laws, stakeholders, the government, and readers of financial reports interested in purchasing shares from the company are the target audience for this research's contribution. Keywords: Green Accounting, Corporate Social Responsibility, Company Value and Profitability
PENGARUH RISK MANAGEMENT DISCLOSURE TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Salsabila Almas; Novita Novita
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.3403

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh risk management disclosure terhadap kinerja perusahaan dan kepemilikan institusional sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan menggunakan teknik purposive sampling pada perusahaan keuangan non-perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2018 – 2022. Penelitian ini menggunakan analisis data panel dengan model estimasi Metode Driscoll-Kraay dan Feasible Generalized Least Square (FGLS). Hasil penelitian menunjukkan risk management disclosure berpengaruh positif dan signifikan terhadap kinerja perusahaan. Selain itu, hasil penelitian juga menunjukkan kepemilikan institusional sebagai variabel moderasi memperkuat hubungan antara risk management disclosure dan kinerja perusahaan.
INDEPENDENSI DALAM PERSEPKTIF APIP PEMERINTAH DAERAH : STUDI FENOMENOLOGI Ririn Akhriani
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.3405

Abstract

Aparat Pengawas Intern Pemrintah (APIP) berfungsi sebagai pengawas intern yang memiliki peran strategis dalam menjamin akuntabilitas pengelolaan kinerja pemerintah. Sehingga APIP merupakan fondasi penting dalam mencapai good governance. Dalam pelaksanaan tugasnya APIP dituntut untuk senantiasa independen, , penelitian ini bertujuan untuk mengeksplorasi fenomena independensi APIP dari perspektif subjektif para auditor yang terlibat langsung dalam pengawan internal Studi ini adalah penelitian kualitatif yang mengadopsi pendekatan fenomenologi. Data dikumpulkan melalui wawancara mendalam melibatkan tiga informan yang dipilih dengan metode purposive sampling. Hasil penelitian menunjukkan bahwa, APIP pemerintah daerah telah memahami urgensi dari independesi. Sedangkan faktor-faktor yang dapat mempengaruhi independensi adalah tekanan dari atasan hubungan kekerabatan dan pergeseran paradigm APIP, dari watchdog menjadi konsultan. Untuk menghadapi tantangan ini diperlukan pengendalian dari dalam diri APIP sendiri dan juga dukungan dari Pemerintah serta lembaga.
MAPPING THE VALUES OF THE ACCOUNTING PROFESSION FROM A NATIONAL DEFENSE PERSPECTIVE: A LITERATURE REVIEW Rilah, Fitri Nur; Yuhertiana, Indrawati
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.3562

Abstract

The accounting profession emphasizes the importance of ethical values as a basis for professional practice. This research aims to map the values of the accounting profession from the national defense perspective in order to build the character of accountants with integrity and national insight. The concept of national defense, deontological ethical theory, and labeling theory are theoretical foundations. The research method uses a systematic literature review with stages: classification of relevant literature in 2019-2024 using the Publish or Perish (PoP), VOSviewer, and Mendeley applications; found 20 articles with minimum criteria indexed by Sinta 4, Scopus, and others; presenting data in the form of narratives/images; final drawing of conclusions/findings. The results of the study show a mapping of 8 values of the accounting profession which are reflected in 5 values of national defense in the fishbone diagram and its application matrix: 1) Love for the Motherland (Integrity Values); 2) National and State Awareness (Professionalism Values and Public Trust Values); 3) Loyal to Pancasila (Divine Values and Justice Values); 4) Willing to Sacrifice (Loyalty Value); 5) Initial National Defense Capability (Accountability and Compliance Value); and 6) Social Responsibility (Sustainability Values). There are five critical points in the mapping process, as found in this research: integration, education, character, roles, and recommendations. This research implicated for the importance of integrating national defense values in the accounting curriculum, opportunities for empirical research on professional practice, and contributions to professional associations for sustainable social development.
THE INFLUENCE OF STATE CAPITAL PARTICIPATION, STRATEGIC ORIENTATION, AND ACCOUNTABILITY ON THE FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES: A PANEL DATA FEM ANALYSIS (2021–2024) Annisa, Mutiara; Yanti, Harti Budi
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4091

Abstract

This study aims to analyze the influence of State Capital Participation (PMN), strategic orientation, accountability, good corporate governance (GCG), and risk management on the financial performance of State-Owned Enterprises (SOEs) in Indonesia during the 2021–2024 period. Using a quantitative approach with panel data and the Fixed Effect Model (FEM), the research involved 62 SOEs with a total of 217 observations. The results show that, simultaneously, the five independent variables significantly affect financial performance as measured by net profit after tax. However, individually, none of the variables show a statistically significant impact. These findings suggest that PMN and internal strategies have not yet delivered direct short-term improvements in profitability, likely due to external factors such as government intervention, long-term projects, and post-pandemic economic conditions. Furthermore, the implementation of GCG, accountability, and risk management tends to have long-term effects that are not immediately reflected in financial outcomes. This study contributes to the understanding of how structural and strategic factors interact in shaping SOE performance and recommends that policymakers and SOE leaders enhance coordination between fiscal support and internal governance reforms to achieve sustainable financial outcomes.
GOOD GOVERNMENT GOVERNANCE IN OVERCOMING POVERTY-FEMINIZATION Fathia, Syaharani Noer; Majidah, Rona; Octary, Ayu Dwiny; Rohman, Fatkhur
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4215

Abstract

This study aims to explore the role of good government governance as a theoretical framework in overcoming Poverty-Feminization. This objective stems from the significant slowdown in achieving Sustainable Development Goal 5 (SDG 5) on gender equality, with a progress rate of only 61.5%, categorized as far or very off track as of 2023. The research gap in this study is the in-depth study of poverty, not just poverty as in previous studies in general, but also poverty that is feminized, or centred on and directed at women. Most previous studies tend to highlight poverty from a macroeconomic perspective, such as national income, unequal distribution of resources, or indicators of overall societal welfare without specifically considering gender dimensions. However, poverty has different characteristics when experienced by women, particularly in social, economic, and cultural contexts that place women in a more vulnerable structural position. This study employs a qualitative approach using the literature review method to identify and synthesize empirical findings. Based on a literature review of 16 articles which relevant to the issue risen, it was found that the implementation of good government governance encompassing public participation, accountability, and the rule of law can effectively contribute to reducing the rate of Poverty-Feminization in lower-middle income countries.
THE INFLUENCE OF LIQUIDITY, SOLVENCY AND FINANCING DISTRIBUTION ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA (PERIOD 2022-2024) Abdushamad, Abdushamad; Fitria, Ana; Riza, Akmal
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4141

Abstract

One of the primary metrics used to evaluate the success of Indonesia's Islamic Commercial Banks (BUS) is profitability. The purpose of this study is to examine how the financing distribution (FDR), solvency (DER), and liquidity (CR) affected BUS's return on assets (ROA) during the period. Multiple linear regression was used to evaluate 39 observations of secondary data from 13 BUS. The findings show that ROA is positively and significantly impacted by CR and FDR, but not significantly by DER. These three factors together account for 62% of the variation in ROA. The findings emphasize the necessity of good liquidity management and funding distribution optimization in increasing the profitability of Islamic banks in Indonesia. This study's practical implications give management insights for boosting liquidity and financing methods in Islamic banking institutions, hence strengthening financial performance.
THE EFFECT OF FEMALE COMMISSIONERS, FEMALE DIRECTORS, FEMALE AUDIT COMMITTEES, AND LIQUIDITY ON THE FINANCIAL PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE Luthfiasari, Putri Aulia; Putra, Vicky Dzaky Cahaya
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4207

Abstract

This research aims to analyze the influence of female boards of commissioners, female boards of directors, female audit committees, and liquidity on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX). The banking industry plays a crucial role in maintaining national financial stability, strict regulatory standards, and active involvement in the implementation of good corporate governance standards. Purposive sampling was used to obtain 23 banking samples for the period 2019–2024. The analysis process was applied using the STATA 17 method through panel data linear regression. The results show that female commissioners and female directors have a positive but insignificant effect on financial performance, while liquidity shows a significant positive effect. The findings imply that gender diversity and financial management contribute to improving bank performance.
CORPORATE GOVERNANCE, CAPITAL INTENSITY AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM: THE MODERATING ROLE OF LEVERAGE Gusmi, Dedek; Nurlita, Anna
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.3823

Abstract

This study aims to analyze the effect of corporate governance, capital intensity, and financial distress on accounting conservatism with leverage as a moderating variable. This study uses a quantitative approach on 18 insurance companies listed on the Indonesia Stock Exchange during the 2021–2023 period, with a total of 54 observational data obtained through a purposive sampling method. Secondary data were obtained from financial reports and analyzed using panel data regression and Moderating Regression Analysis (MRA) using EViews 12 software. The results of the study indicate that partially, institutional ownership, managerial ownership, independent commissioners, capital intensity, and financial distress do not have a significant effect on accounting conservatism (p > 0.05). The results of the MRA test also show that leverage is unable to moderate the effect of institutional ownership, managerial ownership, independent commissioners, and capital intensity on accounting conservatism. However, leverage is proven to weaken the effect of financial distress on accounting conservatism (β = -0.0377 p < 0.05). The coefficient of determination (R²) value of 0.4456 shows that the independent variable is able to explain accounting conservatism by 44.56%, while the remainder is influenced by other factors outside the research model.
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN SEBAGAI VARIABEL MEDIASI Lana, Anastasia; Oktorina, Megawati
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1249

Abstract

The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were enterprise risk management, sustainability report, and firm vaue. The results showed that enterprise risk management has a positive effect on firm value and on sustainability report. Sustainability report has not affect on firm value. Sustainability report has not mediated the effect of enterprise risk management to firm value. Keywords: Enterprise Risk Management, Sustainability Report, Firm Value, Mediation

Page 11 of 15 | Total Record : 146

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