Jurnal Akuntansi dan Keuangan (JAK)
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)
Articles
146 Documents
<![CDATA[KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN ]]>
<![CDATA[Slamet Sugiri]]>;
<![CDATA[Retno Yuni Nur Susilowati]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i2.274
<![CDATA[The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce the impact of the COVID-19 pandemic in improving earnings quality. However, investor protection is not adequate to improve the quality of accounting information during the COVID-19 pandemic.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19 ]]>
<![CDATA[Annisa Mulia Aghsya]]>;
<![CDATA[Ratna Septiyanti]]>;
<![CDATA[Yenni Agustina]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i2.276
<![CDATA[This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA ]]>
<![CDATA[Yolanda Sesilia]]>;
<![CDATA[A. Zubaidi Indra]]>;
<![CDATA[Chara Pratami Tidespania Tubarad]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i1.285
<![CDATA[This study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange. Income Smoothing measured by Index Eckel’s. The Population in this study is BUMN companies listed on the Indonesia Stock Exchange in 2015-2019 Based on the purposive sampling method, the sum of a sample obtained from the population is 16 companies. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2015-2019. The analytical method for this study uses logistic regression analysis and Mann Whitney test with SPSS 21. Based on the result of the analysis showed Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value are not influence Income Smoothing.]]>
<![CDATA[ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020 ]]>
<![CDATA[Wulan Damayanti]]>;
<![CDATA[Ari Nurul Fatimah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i2.289
<![CDATA[This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.]]>
<![CDATA[PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI ]]>
<![CDATA[Istiqomah Wardani]]>;
<![CDATA[Poppy Indriani]]>;
<![CDATA[Septiani Fransisca]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v26i2.293
<![CDATA[This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL DAN TUNJANGAN TERHADAP KINERJA PEGAWAI PADA PENGADILAN TATA USAHA NEGARA BANDAR LAMPUNG ]]>
<![CDATA[Yil Mustopa]]>;
<![CDATA[Maidiana Astuti H]]>;
<![CDATA[Dewi Sukmasari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v27i1.299
<![CDATA[This study aims to analyze the effect of internal control and benefits on employee performance at PTUN. The sample was determined by saturated sampling technique and obtained 42 PTUN employees. This research is a type of quantitative research. Data analysis methods used in this study include reliability test, validity test, R2 determination test, multiple regression analysis test, f test (simultaneous), t test (partial). The results of the study indicate that the internal control variables and allowances have a positive and significant effect on employee performance at the Bandar Lampung State Administrative Court as seen from the significant value of 0.000 0.05. The results of this study are expected that the internal control variables can be used as guidelines by management in improving employee performance. Keywords: internal control, benefits and employee performance.]]>
<![CDATA[ANALISIS TINGKAT KORUPSI PEMERINTAH DAERAH BERDASARKAN OPINI AUDIT, TEMUAN AUDIT ATAS KELEMAHAN SPI DAN KETIDAKPATUHAN TERHADAP PERATURAN PERUNDANG-UNDANGAN ]]>
<![CDATA[NurFaidah NurFaidah]]>;
<![CDATA[Novita Novita]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v27i1.308
<![CDATA[AbstrakPenelitian ini bertujuan untuk mengetahui adanya pengaruh antara opini audit, temuan kelemahan sistem pengendalian internal dan temuan ketidakpatuhan perundang-undangan terhadap tingkat korupsi di pemerintahan daerah provinsi. Jenis penelitian yang digunakan dalam penelitian ini merupakan jenis penelitian kuantitatif dengan data sekunder. Penelitian ini dilakukan pada 34 provinsi diseluruh Indonesia tahun 2014-2019, dengan total sampel sebanyak 204 sampel. Sumber data menggunakan IHPS 2014-2019 dan laporan tahunan KPK. Analisis data yang digunakan dalam penelitian ini adalah dengan metode regresi linear berganda dengan purposive sampling. Berdasarkan hasil pengujian penelitian ini menunjukkan bahwa opini audit, temuan kelemahan SPI dan temuan ketidakpatuhan perundang-undangan berpengaruh positif dan signifikan terhadap tingkat korupsi. Keterbatasan penelitian ini adalah data yang dipakai hanya terpaku terhadap laporan keuangan sehingga akan lebih baik jika menambah variabel non keuangan untuk mendeteksi korupsi. Kebaruan penelitian ini terlihat pada laporan yang digunakan menggunakan data dari KPK, menganalisis secara terpisah variabel temuan audit menjadi temuan audit atas kelemahan sistem pengendalian internal dan temuan audit atas ketidakpatuhan terhadap peraturan perundang-undangan, dan sampel menggunakan 34 provinsi di Indonesia dari tahun 2014-2019.]]>
<![CDATA[ANALISIS PENERAPAN SAK-EMKM PADA PELAKU USAHA KECIL, DAN PELAKU USAHA MENENGAH ]]>
<![CDATA[Kuntum Lathifatur Rosyidah]]>;
<![CDATA[Shelawati Ariningsih]]>;
<![CDATA[Rita Wijayanti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v27i1.310
<![CDATA[The purpose of this study is to determine the model for preparing the shop financial statements and to determine the knowledge and understanding of shop owners about SAK EMKM. This study uses a descriptive qualitative approach. To find out the application of SAK EMKM at the shop, the researcher used direct observation and interview techniques. The results of this study indicate that the Sularmi shop did not make financial reports at all and did not understand the application of SAK EMKM. This study only focuses on one sample of small businesses. The limitations of the research experienced were that the shop owners did not know about SAK EMKM at all. The possibility of contributing to the implementation of SAK EMKM has not been able to contribute because of the low understanding of SAK EMKM. However, we hope to provide assistance to improve understanding, knowledge, and skills of accounting practice as well as to analyze working capital needs in Sukoharjo Regency.]]>
<![CDATA[PENGARUH AKSI KORPORASI, EARNING VOLATILITY, DAN NILAI TUKAR TERHADAP STABILITAS HARGA SAHAM DI ERA PANDEMI COVID-19 ]]>
<![CDATA[Melisa Trisiana]]>;
<![CDATA[Reni Oktavia]]>;
<![CDATA[Kiagus Andi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v27i1.327
<![CDATA[This study aims to analyze the factors that affect stock price stability as proxied by the volatility of stock prices in the era of pandemic Covid-19. This research examines empirically by using the independent variable of corporate action which is proxied by dividend policy, earning volatility, and exchange rate. Meanwhile, the dependent variable in this study is stock price stability as proxied by stock price volatility. The sample used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period January-September 2020 with the purposive sampling method. The population used is 165 companies and a sample of 55 companies. The type of data used is secondary data, and data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis, and hypothesis testing with SPSS 26.0 software. The results of this study indicate that the variable earnings volatility and exchange rates have no effect on stock price stability as proxied by stock price volatility, meanwhile corporate action proxied by dividend policy affects stock price stability as proxied by stock price volatility.]]>
<![CDATA[PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[petty arisanti arisanti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v27i1.339
<![CDATA[The purpose of this study was to analyze the effect of capital structure on firm value in manufacturing companies on the Indonesia Stock Exchange. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2017, 2018, 2019 and 2020. The sample was selected using a purposive sampling method with a total of 20 companies. The data was obtained based on the publication of the Indonesia Stock Exchange (IDX). The variables used are capital structure as the independent variable, firm value as the dependent variable. Testing the first hypothesis, the effect of capital structure on firm value using simple linear regression. Testing the second hypothesis, the effect of capital structure on firm value with profitability as a mediator using linear regression. Testing the research hypothesis using a model test technique (path analysis) with the application tool SPSS (Statical Product and Service Solutions) version 21. The results of this study prove that the capital structure has a positive and significant effect on firm value.]]>
