Jurnal Akuntansi dan Keuangan
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
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<![CDATA[PENGARUH PENGUNGKAPAN WAJIB DAN SUKARELA DALAM LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Intan Syafiah Al Akhilla]]>;
<![CDATA[Ilham Ramadhan Ersyafdi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i1.2384
<![CDATA[The high or low level of company value describes the achievements of a company based on the trust given to it by the community since the company was founded. The aim of preparing this research is to examine the influence of tax avoidance, investment opportunity costs, corporate social responsibility disclosure, enterprise risk management disclosure and intellectual capital disclosure on company value. Sample selection uses a purposive sampling method with various predetermined parameters. Using this method, 37 out of 57 companies that were members of the non-cyclical consumer sector were selected with a research year range from 2017-2021. The results of the study describe that of the five independent variables, only one has a partial influence, namely the investment opportunity set on company value, while the other independent variables have no influence. Based on updates to the composition of independent variables and the study period in this study, companies can use these results as a reference in efforts to increase the value owned by the company.]]>
<![CDATA[UKURAN PERUSAHAAN MEMODERASI CURRENT RATIO (CR) DAN RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN ]]>
<![CDATA[Salma Tsamarah Nurjannah]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i1.2670
<![CDATA[ The objective of this study is to assess the influence of Current Ratio (CR) and Return on Assets (ROA) on the stock prices of food and beverage companies authenticated by the Indonesia Stock Exchange, and to explore whether the correlation between these variables can be influenced by the size of the company. The research focuses on manufacturing companies within the food and beverage sub-sector during the timeframe from 2019 to 2022. Employing a quantitative research approach with secondary data, the population was chosen through purposive sampling, involving 25 samples out of 84 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2022. The analysis method utilized Partial Least Square (PLS) through the Warp PLS application. The findings indicate that ROA exerts a positive and significant impact on stock prices, and company size moderates the relationship between ROA and stock prices. On the other hand, CR negatively affects stock prices without statistical significance, and company size does not moderate the association between CR and stock prices.]]>
<![CDATA[PENGARUH ULASAN KONSUMEN (CONSUMER REVIEWS) DAN KEPERCAYAAN KONSUMEN (CONSUMER TRUST) TERHADAP PENCEGAHAN KECURANGAN PEMBELIAN ONLINE ]]>
<![CDATA[Jamilatul Uyun]]>;
<![CDATA[Agus Sari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i1.2415
<![CDATA[This research aims to determine the influence of consumer reviews and consumer trust on preventing online purchasing fraud. This research method uses quantitative methods by distributing questionnaires. The data analysis used was SPSS 22.0 software. The population in this study were all Master's students at Trunojoyo University, Madura and active undergraduate students at Madura Islamic University who had e-commerce accounts, while the sample selection method used a purposive sampling method, namely 197 samples. The results of the research show that consumer reviews have no effect on preventing online purchase fraud and consumer trust has an effect on preventing online purchase fraud. It is hoped that the results of this research can be a reference for future researchers and can provide knowledge for online shop buyers to be more careful and thorough in carrying out online buying and selling transactions.]]>
<![CDATA[KECURANGAN LAPORAN KEUANGAN DILIHAT DARI ASPEK KONDISI KEUANGAN DAN PENGAWASAN DEWAN KOMISARIS INDEPENDEN ]]>
<![CDATA[Neta Belinda]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i1.2700
<![CDATA[Detecting whether financial target variables, ineffective monitoring, financial distress are able to influence fraud in financial reports is the aim of this research. Measuring financial statement fraud uses the F-Score. The measurement of the financial target variable uses ROA, while the measurement of the ineffective monitoring variable uses BDOUT, and the measurement of the financial distress variable uses G-Score. This type of research is quantitative using data sourced from the company website. The research population includes the properties & real estate sector listed on the IDX with observation periods from 2018 to 2022. The data obtained was 156 observation data after going through the purposive sampling stage. After going through various stages of research, the conclusion was found that financial statement fraud can be influenced by financial targets that are under pressure, but cannot be influenced by ineffective monitoring because good monitoring is measured through quality not quantity or financial distress because perhaps the company’s focus on improving its operations is not on how to report fraud his finances.]]>
<![CDATA[APAKAH PROMOSI PENJUALAN MELALUI MEDIA SOSIAL DAN POTONGAN HARGA MEMENGARUHI NIAT BELI KONSUMEN DENGAN KENAIKAN TARIF PAJAK PENAMBAHAN NILAI SEBAGAI VARIABEL MODERASI? ]]>
<![CDATA[Akmal Fikri Fadhiilah]]>;
<![CDATA[Nurul Aisyah Rachmawati]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i1.2818
<![CDATA[This research aims to test whether increasing Value Added Tax (VAT) rates, sales promotions via social media, and price discounts affect consumer purchasing intentions. This research also aims to test whether the increase in VAT rates weakens the positive relationship between sales promotions via social media and price discounts on consumer purchase intentions. This research uses primary data obtained through a survey method among students studying on campuses in the South Jakarta area. The data were analyzed using Partial Least Square. This research found that increases in VAT rates, sales promotions via social media, and price cuts positively affect consumer purchasing intentions. However, the increase in VAT rates cannot moderate the relationship between sales promotion via social media and price discounts on consumer purchase intentions. This research indicates that sales promotions via social media, price discounts, and increases in VAT rates can influence consumer behavior when purchasing a product. For sellers, this can be used as a company strategy to increase turnover.]]>
<![CDATA[PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI KALIMATAN BARAT ]]>
<![CDATA[Melati Pramudita Lestari]]>;
<![CDATA[Merry Triani]]>;
<![CDATA[Yohanes Adi Nugroho]]>;
<![CDATA[Fiorintari Fiorintari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i1.2698
<![CDATA[This study aims to determine the influence of local government characteristics on the financial performance of district/city governments in West Kalimantan Province. The population with this study is the district/city government in West Kalimantan Province which has 2 (two) cities and 12 (twelve) districts. Information on the realization of funds that can be observed is in 2017-2021 or for five years, finally the total population in this study is 70. The technique of determining the sample with this study is saturated sampling. Therefore, the joint sample of this study is all populations as many as 70 reports of fund realization in districts/cities in West Kalimantan Province. This study data was collected together with documentation methods and literature studies which were then processed with multiple linear regression analysis tests with the help of SPSS 25. The results of the study convey that the level of regional wealth and capital expenditure has a constructive impact relevant to the financial performance of local governments, depreciation capacity in the central government has a negative impact relevant to the financial performance of local governments, but regional status does not have an impact on the financial performance of local governments. Meanwhile, the characteristics of local governments simultaneously affect the financial performance of local governments.]]>
<![CDATA[DAMPAK ISLAMIC CORPORATE SOCIAL REPORTING DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Alvita Tyas Dwi Aryani]]>;
<![CDATA[Riska Naila Zulfa]]>;
<![CDATA[Muhammad Nur Fathoni]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i2.3290
<![CDATA[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.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP NON PERFORMING FINANCING PEMBIAYAAN MUDHAROBAH ]]>
<![CDATA[Abdul Manan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i2.3288
<![CDATA[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.]]>
<![CDATA[GREEN ACCOUNTING, KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN PERPUTARAN TOTAL ASET SEBAGAI DETERMINAN PROFITABILITAS ]]>
<![CDATA[Enggar Nila Az Zahra]]>;
<![CDATA[Rusliyawati Rusliyawati]]>;
<![CDATA[Gita Desyana]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i2.2921
<![CDATA[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.]]>
<![CDATA[PENGARUH PENGGUNAAN SOFTWARE AUDIT DAN ROLE AMBIGUITY TERHADAP KINERJA AUDITOR ]]>
<![CDATA[Astried Debora Manurung]]>;
<![CDATA[Ali Djamhuri]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v13i2.3134
<![CDATA[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.]]>
