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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 175 Documents
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Pengaruh Audit Lag, Ukuran Perusahaan, dan Prior Opinion terhadap Opini Audit Going Concern Yunita Susilawati; Hengky Leon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5530

Abstract

The going concern audit opinion is one of the key indicators in assessing a company’s business continuity, particularly in the transportation and logistics sector which plays a strategic role in supporting economic activities. This study aims to analyze the effect of audit lag, company size, and prior opinion on the issuance of going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The research employed a quantitative approach using secondary data consisting of annual financial statements and independent audit reports. The research sample was determined using purposive sampling, resulting in 84 observations from 28 transportation and logistics companies. Data analysis was conducted using logistic regression with the aid of SPSS version 26. The results revealed that audit lag, company size, and prior opinion did not have a significant partial effect on going concern audit opinions. These findings indicate that the mentioned factors are not the main determinants for auditors in issuing audit opinions related to business continuity. This study contributes to the accounting and auditing literature and provides insights for auditors, investors, and company management in understanding relevant factors influencing going concern audit opinions.
Analisis Financial Distress dengan Model Z-Score, S-Score, dan X-Score A’inun Hayat; Elok Heniwati; Rusliyawati, Rusliyawati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5600

Abstract

This research aims examine the potential for financial distress among issuers in the technology subsector—hardware & equipment—listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, using three classical prediction models: Altman Z-Score, Springate S-Score, and Zmijewski X-Score. This research adopts a quantitative descriptive approach with secondary data obtained from annual and quarterly financial statements, whose validity is ensured through official IDX sources and independent audits. The data were analyzed using descriptive statistics and the Kruskal–Wallis test to examine differences in classification results across models. The sample consists of seven companies with a total of 35 observations.The findings indicate that the Altman Z-Score detected one company (14.29%) in a financial distress condition and two companies (28.57%) in the grey area, while the Springate S-Score and Zmijewski X-Score classified all companies as financially healthy. The Kruskal–Wallis test produced an Asymp. Sig value < 0.05, confirming a statistically significant difference between the three models. These results suggest that the Altman model is more sensitive to fluctuations in leverage and working capital ratios, while the Springate and Zmijewski models tend to be more conservative and may under-detect early signals of financial distress.
Peran Moderasi Kebijakan Dividen dalam Menjelaskan Keterkaitan Likuiditas, Struktur Modal dan Arus Kas Operasional terhadap Nilai Perusahaan Fiqrah Maulani; Herry Achmad Buchory
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5641

Abstract

This study aims to comprehensively analyze the effect of liquidity, capital structure, and operating cash flow on firm value, with dividend policy acting as a moderating variable, in non-financial sector companies listed in the LQ45 index during the 2020–2024 period. Liquidity is measured using the Current Ratio (CR), capital structure is measured using the Debt to Equity Ratio (DER), operating cash flow is measured using Operating Cash Flow (OCF), and dividend policy is measured using the Dividend Payout Ratio (DPR). The research adopts a quantitative approach using panel data regression on a sample of 21 companies that consistently appeared in the LQ45 index during the observation period. The model testing process identified the Fixed Effect Model (FEM) as the best-fit model to estimate the relationship between variables. The results of the study reveal that both CR and DER have a significant positive effect on firm value, indicating that higher liquidity and optimal capital structure can enhance firm performance and market valuation. In contrast, OCF does not show a significant effect on firm value, suggesting that cash flow from operations alone may not be sufficient to influence market perceptions. Furthermore, dividend policy as a moderating variable does not strengthen or weaken the relationship between CR, DER, and OCF with firm value, implying that dividend distribution decisions are not perceived by investors as a determinant in this relationship.
Analisis Faktor-Faktor yang Mempengaruhi Kecurangan di Perguruan Tinggi Swasta di Indonesia Diah Astuti; Arief Rahman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5663

Abstract

Fraud in higher education institutions, particularly in Private Universities (Perguruan Tinggi Swasta/PTS), poses a serious threat to institutional reputation, financial integrity, and governance effectiveness. Such unethical practices can undermine public trust and disrupt the sustainability of educational operations. This study aims to analyze the factors influencing fraud in Indonesian PTS by employing the Institutional Theory framework, which emphasizes how organizational behavior is shaped by institutional pressures. Specifically, this research examines the influence of coercive, mimetic, and normative pressures, as well as the role of information technology in fraud prevention efforts. A quantitative approach using a survey method was applied, involving 100 respondents consisting of structural lecturers and administrative staff across various PTS in Indonesia. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results indicate that coercive, mimetic, and normative pressures significantly affect fraud occurrence, suggesting that institutional environments strongly shape behavioral tendencies. Additionally, the effective utilization of information technology was found to play a crucial role in strengthening internal controls and reducing opportunities for fraudulent practices. This study contributes theoretically to the development of financial governance research in the education sector by integrating institutional theory with technological perspectives, and it offers practical insights for university management in formulating more effective, measurable, and sustainable anti-fraud policies to safeguard institutional accountability and credibility.
Digitalisasi Akuntansi di Era Industri 4.0: Systematic Literature Review Atas Tren, Manfaat, dan Tantangan (2018–2025) Winda Wulandari; Rahmadi, Heksawan; Sari, Retna; Sumardi , Sumardi; Menanda, Wieldy
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5773

Abstract

This study aims to systematically map the evolution of accounting digitalization through a Systematic Literature Review (SLR) approach. The review analyzed 30 peer-reviewed articles published between 2018 and 2025 comprising 20 Scopus-indexed international and 10 SINTA-indexed national journals, sourced from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and SINTA databases. The analysis identified five dominant research themes: big data analytics, artificial intelligence (AI), blockchain, cloud-based accounting, and socio-institutional dimensions. Among these, AI and big data emerged as the most prominent topics, reflecting a technological shift in accounting practices. The findings demonstrate that accounting digitalization not only enhances efficiency and transparency but also transforms the accountant’s role and regulatory landscape. This study contributes by synthesizing research trends, identifying thematic gaps, and proposing a future research agenda to strengthen the digital transformation of accounting in the Industry 4.0 era

Page 18 of 18 | Total Record : 175

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