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Nora Hilmia Primasari
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol 13, No 2 (2024)" : 6 Documents clear
DAMPAK ISLAMIC CORPORATE SOCIAL REPORTING DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK Alvita Tyas Dwi Aryani; Riska Naila Zulfa; Muhammad Nur Fathoni
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3290

Abstract

This quantitative study aims to examine the impact of Islamic Corporate Social Responsibility (ICSR) and ownership structure on tax avoidance. The research population consists of companies listed on the Jakarta Islamic Index (JII) for the period 2019-2023, with a sample of 60 companies selected using purposive sampling. The structural model was tested using the SmartPLS application. The results indicate that ICSR, managerial ownership, and government ownership have a negative effect on tax avoidance. Conversely, foreign ownership and institutional ownership do not have a significant impact on tax avoidance. The negative influence of ICSR and managerial ownership suggests that companies applying Islamic values and having strict oversight tend to be more compliant with tax obligations. On the other hand, the lack of significance for foreign and institutional ownership may be due to a focus on profitability and limited involvement in tax policies.
PENGARUH PENGENDALIAN INTERNAL TERHADAP NON PERFORMING FINANCING PEMBIAYAAN MUDHAROBAH Abdul Manan
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3288

Abstract

This study aims to analyze internal control over financing risk or Non Performing Financing (NPF) in mudharabah contracts, with a quantitative approach. The population in this study is Islamic Microfinance Institutions in Semarang City, Central Java. The sample of this study was 50 respondents. This study used purposive sampling. The dependent variable of this study is NPF. While the independent variables in this study are qualified employees, healthy practices and reliability of financial reports, good organizational structure. The statistical analysis method used in this study uses multiple regression. The results of this study indicate that employee quality variables have a significant influence on NPF, practice and financial report variables have an effect on NPF, and organizational structure variables have no effect on NPF. This study provides insight for Islamic Microfinance Institutions that adequate internal control can reduce the NPF level in mudharabah financing.
GREEN ACCOUNTING, KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN PERPUTARAN TOTAL ASET SEBAGAI DETERMINAN PROFITABILITAS Enggar Nila Az Zahra; Rusliyawati Rusliyawati; Gita Desyana
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.2921

Abstract

The query is asking about the impact of green accounting, environmental performance, company size, and total asset turnover on the profitability of companies. The study uses a quantitative approach, analysis involves multiple regression analysis using SPSS 26. The data source was obtained using the purposive sampling method with predetermined criteria, and a total of 17 companies in the consumer non-cyclical sector were obtained within the research period from 2019 to 2023. The results of the study indicate that green accounting and company size do not have a significant impact on profitability individually. However, Environmental Performance and Total Asset Turnover partially have a significant impact on profitability. Companies can increase transparency and detail in environmental management, and optimize resource management to achieve maximum profits.
PENGARUH PENGGUNAAN SOFTWARE AUDIT DAN ROLE AMBIGUITY TERHADAP KINERJA AUDITOR Astried Debora Manurung; Ali Djamhuri
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3134

Abstract

This study aims to investigate the effect of audit software usage and role ambiguity on auditor performance at RSM Indonesia Public Accounting Firm. Audit software is considered a technological innovation that can accelerate and improve the efficiency of the audit process, while role ambiguity is identified as a psychological factor that can affect the implementation of auditor duties. This study uses an empirical study approach by applying a survey method to auditors working at RSM Indonesia Public Accounting Firm. Data were collected through questionnaires to measure the use of audit software, the level of auditor role ambiguity, and auditor performance. Data analysis was performed using regression techniques to identify relationships between variables. The results showed that the use of audit software has a positive effect on auditor performance and the ambiguity of the auditor's role has a negative effect on auditor performance. The results of this study are expected to provide valuable insights into how the use of audit software and role ambiguity affect auditor performance at RSM Indonesia Public Accounting Firm.
MENGEKSPLORASI PENGARUH PRIOR OPINION DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI Alifah Rahmah Fitri; Akie Rusaktiva Rustam
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3125

Abstract

This study aims to empirically examine the effect of prior opinion and opinion shopping on a going concern audit opinion with financial distress as a moderation variable. The population includes transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022, from which the samples of 78 companies are selected through purposive sampling and analyzed by logistic regression analysis. The study results exhibit that prior opinion has a positive and significant effect on a going concern audit opinion. In contrast, opinion shopping does not significantly affect a going concern audit opinion. Financial distress does not moderate the effect of prior opinion and opinion shopping on a going concern audit opinion.
HOW DOES AN AUDITOR'S REPUTATION AFFECT GOVERNANCE AND FINANCIAL FRAUD IN INDONESIAN STATE-OWNED ENTERPRISES? Widya Apriana Rahayu; Novia Widyastuti; Annisa Salsabila Safanah; Riyan Harbi Valdiansyah
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3159

Abstract

This study explores how governance mechanisms affect financial statement fraud and the moderating influence of auditor reputation using moderated regression analysis on a sample of 72 Indonesian Stock Exchange-listed companies from 2019 to 2021. The commissioner boards significantly reduce financial statement fraud, whereas the audit committee's effect is insignificant. When moderated by audit quality, the commissioner boards significantly impact financial statement fraud, whereas audits have an insignificant effect on audit reputation moderation. This study provides insights for SOE top management on the effectiveness of governance mechanisms in preventing financial statement manipulation and enhances understanding of how these mechanisms, aligned with government legitimacy, can mitigate agency conflicts between SOE management and stakeholders. Future studies could investigate additional factors beyond corporate governance mechanisms or employ different criteria for measuring independent variables to obtain more comprehensive results.

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