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Romindo
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Jl. Glugur Rimbun, Perum. Medan Hills, Cluster Eboni, Blok J No. 3. Deli Serdang. Indonesia
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Yayasan Pendidikan Penelitian Pengabdian Algero
ISSN : 28100735     EISSN : 2809851X     DOI : https://doi.org/10.54259/akua
Core Subject : Economy,
Economics, Econometrics & Finance
AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin mempublikasikan hasil penelitiannya di bidang akuntasi dan keuangan. AKUA mengundang manuskrip tentang berbagai topik selain bidang fungsional akuntansi dan keuangan, seperti: pasar sekuritas, akuntansi manajemen, sistem informasi akuntansi, audit, perpajakan dan berbagai topik yang relevan dalam bidang akuntansi dan keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol. 4 No. 2 (2025): April 2025" : 14 Documents clear
Pengaruh Inklusi Keuangan terhadap Stabilitas Perbankan Syariah di Indonesia Menggunakan Metode Generalized Least Square Alwi Muarif Sembiring; Nurlaila, Nurlaila; Nur Ahmadi Bi Rahmani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4304

Abstract

The role of the banking sector in supporting a country's economy is crucial, particularly in facilitating the implementation of national development aimed at fostering economic growth and stability to improve the standard of living of the society. Therefore, this study aims to examine whether financial inclusion has an impact on the stability of Islamic banking in Indonesia, using the Generalized Least Squares (GLS) method. To obtain a clear and measurable understanding, this research employs a descriptive quantitative approach, supported by the GLS method, which addresses issues found in classical assumption testing. The analysis is conducted using Eviews 12 with panel time series data. To measure the financial stability of Islamic banking, financial inclusion is represented by MSMEs and Deposits, while stability is measured using the NPF (Non-Performing Financing) variable. The research findings are as follows: First, the independent variable MSMEs significantly affects NPF. Second, the independent variable Deposits also significantly affects NPF. Third, the F-test indicates that MSMEs and Deposits jointly influence NPF. Thus, financial inclusion has a significant impact on the stability of Islamic banking in Indonesia.
TAX AVOIDANCE MEMODERASI HUBUNGAN ANTARA KEPEMILIKAN ASING DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Fina Fitriyana; Wiandy Putra Pratama
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4317

Abstract

Transfer pricing is a company policy in determining the price of transactions for goods or services between companies or parties that have a special relationship. Transfer pricing in this research is measured using Related Party Transactions or Receivables from related parties in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange 2017-2022. This research aims to empirically test the influence of foreign ownership and intangible assets on transfer pricing with tax avoidance as a moderating variable. This type of research is quantitative research using secondary data from the company's annual report for the 2017-2022 period. The sampling method used purposive sampling, so that a research sample of 17 companies was obtained. The research results show that the foreign ownership variable has a negative effect on transfer pricing, intangible assets have no effect on transfer pricing, tax avoidance moderates and strengthens the relationship between foreign ownership and transfer pricing and tax avoidance is unable to moderate the relationship between intangible assets and transfer pricing.
Audit Delay pada Perusahaan LQ 45: Faktor-faktor yang Mempengaruhinya Tikkos Sitanggang; Siti Mufidah; Juan Moses V. Sitanggang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4322

Abstract

This study aims to examine and analyze the factors that influence audit delay in LQ45 companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The factors tested in this study consist of profitability, company size, company age, and size of public accounting firm. Secondary data used in this study comes from the annual reports of sample companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study uses a quantitative approach. The population in this study consists of 45 companies, while the sample that can be used in this study is 18 companies. The data period used is 5 years so that the amount of data used in this study is 90. The data analysis method of this study is panel data regression analysis using Eviews software version 12. The results of this study indicate that company size and public accounting firm size have a negative effect on audit delay, while profitability and company age do not affect audit delay.
Peran Financial Ratio dan ESG Score terhadap Stock Price: Indonesia Moch Lutfi Gunawan; Dicky Jhoansyah; Resa Nurmala
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4473

Abstract

The purpose of this study is to determine the effect of Price to Earnings Ratio (PER) and Governance Score on the stock price of transportation and logistics companies listed on the IDX from 2022 to 2023. An associative quantitative method was used in this study, as well as multiple linear regression analysis to determine the state of the dependent variable with two independent variables that influence it. To ensure the validity of the statistical model used, classical assumption tests were conducted. A total of 16 companies were analyzed, with data collected over two consecutive years. The analysis revealed that, simultaneously, the PER and Governance Score variables have a positive and significant influence on Stock Price. Similarly, on a partial basis, the PER variable has a positive and significant influence on Stock Price, and Governance Score has a positive and significant influence on Stock Price. These results indicate that financial and non-financial elements, particularly those related to PER and Governance Score, play a crucial role in shaping Stock Price in the capital market. Therefore, companies must prioritize and continuously improve their financial performance, transparency practices, managerial effectiveness, and compliance with governance principles to create value for stakeholders and attract investor interest.

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