cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nora Hilmia Primasari
Contact Email
nora.hilmia@budiluhur.ac.id
Phone
+6281325708573
Journal Mail Official
jak@budiluhur.ac.id
Editorial Address
Jl. Raya Ciledug, Petukangan Utara, Jakarta Selatan 12260
Location
Kota adm. jakarta selatan,
Dki jakarta
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 167 Documents
 13   14   15   16   17 
Profitabilitas dan Likuiditas terhadap Nilai Perusahaan: Peran Mediasi Struktur Modal Angelly Fortuna Ana Purwanto; Zaky Machmuddah
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.3755

Abstract

The purpose of this study is to determine how profitability and liquidity affect firm value. In addition, this study also aims to clarify the role of capital structure as a mediating variable in the relationship between profitability and liquidity on firm value.  Retail companies listed on the Indonesia Stock Exchange (IDX) are used in the population of this study. There are 82 companies as research samples selected by purposive sampling procedure during the observation period 2019 - 2022. In this study, the path analysis method with WarpPLS software version 8.0 was used to analyze the data. The results of these findings indicate that profitability and liquidity have no influence on company value. Then, capital structure is able to act as a mediate in the relationship between profitability and liquidity on firm value.
Pengaruh Pengendalian Internal terhadap Tingkat Korupsi (Studi Empiris pada Pemerintah Provinsi di Indonesia tahun 2021-2023) Tito Mahmudi; Nadhir Faisal; Laurenza Sitorus; Gevin Kurniawan; Camiliya Faza Aulia
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.4117

Abstract

This study aims to analyze the influence of the effectiveness of internal control systems on the level of corruption in provincial governments in Indonesia during the 2022–2024 period. Internal control is measured using the maturity level of the Government Internal Control System (SPIP) published by BPKP, while the level of corruption is proxied by the actual number of corruption cases reported by Indonesia Corruption Watch. Using a quantitative approach with a Random Effect panel data regression model, the analysis reveals that the maturity level of SPIP has no significant effect on variations in corruption levels. This finding suggests that SPIP implementation in most provincial governments remains largely administrative and has not been fully internalized into the organizational culture. The study highlights the need to strengthen SPIP effectiveness through enhanced supervisory capacity and the integration of ethical and integrity values into public governance practices.
Pengaruh Implementasi Digitalisasi Akuntansi dan Penggunaan Inovasi Fintech Terhadap Efisiensi Keuangan dengan Persaingan Teknologi sebagai Variabel Moderasi Jamilatul Uyun; Nailah Aka Kusuma
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.4093

Abstract

This study aims to analyze the influence of the implementation of accounting digitalization and the use of Financial Technology (FinTech) innovation on financial efficiency with technology competition as a moderation variable. The population in this study is batik micro, small, and medium enterprises (MSMEs). The sample was determined by the purposive sampling method so that 234 respondents who were relevant to the research criteria were obtained. Data were collected through questionnaire deployment and analyzed using SEMPLS with hypothesis test with moderation test to determine the role of technology competition. The results of the study show that the implementation of accounting digitalization, the use of fintech innovation and technological competition directly have a significant positive effect on financial efficiency. In addition, the variable of technological competition cannot moderate the relationship by weakening the influence of accounting and FinTech digitalization on financial efficiency. These findings provide theoretical contributions, practical implications for MSMEs, management, and regulators in increasing competitiveness through the use of digital financial technology.
Dampak Insentif PPN dan Ketersediaan Infrastruktur Pada Animo Masyarakat Surabaya dalam Membeli Mobil Listrik Theresia Tesalonika Simanjuntak; Mienati Somya Lasmana; Okta Sindhu Hartadinata
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.4068

Abstract

Studi ini berupaya mengkaji secara empiris bagaimana pemberian insentif PPN dan ketersediaan infrastruktur memengaruhi animo warga Surabaya untuk membeli mobil listrik. Dengan mengadopsi pendekatan kuantitatif, data dikumpulkan dengan pendistribusian kuesioner yang disampaikan kepada para responden setempat. Berdasarkan hasil regresi linier berganda terhadap 286 responden, diperoleh temuan bahwa insentif PPN dan ketersediaan infrastruktur memberikan pengaruh positif terhadap minat konsumen dalam membeli mobil listrik di Surabaya. Hasil studi mengindikasikan bahwa dukungan pemerintah sebagai faktor eksternal berkontribusi secara signifikan terhadap peningkatan minat masyarakat dalam penggunaan mobil listrik.
Mengapa Perusahaan Melakukan Tax Avoidance? Berdasarkan Sudut Pandang Perusahaan Keluarga Nurul Emil Safitri; Nadya Annisa Nasruddin; Nurkholifah Burhanuddin
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.4085

Abstract

This article aims to examine the factors that drive individuals to engage in tax avoidance, particularly within the context of family firms. It adopts a systematic article selection method and a narrative review, applying the four-step PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework. Tax avoidance in family firms is shaped by concentrated ownership structures, family involvement in management, and firm size, which collectively create both opportunities and capacities for such practices. The article provides valuable insights for regulators, tax auditors, and other tax authorities in identifying the characteristics and primary determinants of tax avoidance in family firms. In addition, it highlights the schemes and motivations underlying tax avoidance practices in this context.
Transfer Pricing dalam Perspektif Global: Analisis Pengaruh Tax Haven dan Fluktuasi Nilai Tukar Syabilla Purnama; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.3832

Abstract

This study aims to determine the effect of tax havens and exchange rates on corporate transfer pricing decisions, with company size and leverage as control variables. This study uses a binary logistic test. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The research period was chosen to minimize bias in the results due to the effects of the COVID-19 pandemic. The study population was 192 companies, but only 84 met the research criteria. The results of this study indicate that the variable of tax haven utilization has no effect on transfer pricing, and the variable of exchange rates has no impact on transfer pricing.
Hasil Pemilihan Presiden dan Pasar Saham: Studi Kasus Indonesia Tahun 2024 Elva Farihah; Okta Sindhu Hartadinata
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.4102

Abstract

The aim of this research is to test empirical evidence of presidential election result in 2024 and Indonesian stock market reaction. The sample object of this research is companies listed on Compass Index 100, Indonesian Stock Exchange (BEI). The research uses event study methodology. Based on purposive sampling criteria, the sample obtained resulted in 90 companies. Tests in this research show that there is an insignificant difference in average abnormal return before and after the result day. This research has the implication that market responses to political event. Therefore, political stability can affect market confidence and investor behaviour.

Page 17 of 17 | Total Record : 167

 13   14   15   16   17 

Filter by Year

2012 2026


Reset
Filter By Issues
All Issue Vol 15, No 1 (2026) Vol 14, No 2 (2025) Vol 13, No 2 (2024) Vol 13, No 1 (2024) Vol 12, No 2 (2023) Vol 12, No 1 (2023) Vol 11, No 2 (2022) Vol 11, No 1 (2022) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 4, No 1 (2015) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 2 (2012) Vol 1, No 1 (2012) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 2 (2015) Vol 3, No 2 (2014) More Issue