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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 201 Documents
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Pengaruh Leverage, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak Galuh Adella Lokahita; Sevty Wahiddirani Saputri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3031

Abstract

This study aims to analyze empirical evidence on how leverage, institutional ownership, and managerial ownership impact tax avoidance in non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research uses a quantitative associative method, relying on secondary data from IDX’s website and annual reports of the companies. Sampling was conducted using purposive sampling based on specific criteria relevant to the study, resulting in a sample of 9 companies with 113 observations. Hypothesis testing was performed using Eviews 10 for data analysis and Excel 9 for data management. The findings reveal that, collectively, leverage, institutional ownership, and managerial ownership have a significant impact on tax avoidance. However, when examined individually, only leverage shows a significant effect on tax avoidance. Institutional and managerial ownership do not significantly influence tax avoidance. This lack of impact might be due to differences in the motivations and capabilities of institutional and managerial shareholders in implementing tax strategies. The study underscores the critical role of leverage in managing tax strategies. High leverage can increase financial pressure on a company, potentially driving it to engage in tax avoidance to preserve profitability. Conversely, the influence of institutional and managerial ownership on tax avoidance is less clear, suggesting that these ownership structures may not significantly alter tax avoidance behaviors. This research contributes to the existing literature on tax avoidance by highlighting the importance of leverage and provides valuable insights for companies aiming to develop more effective financial and ownership policies for efficient tax management.
Pengaruh Inflasi, Ukuran Perusahaan dan Bagi Hasil terhadap Jumlah Deposito Mudharabah (Studi Empiris pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan pada Tahun 2018-2022) Nur Abadi Siregar; Fina Fitriyana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3058

Abstract

This study aims to empirically test and prove the effect of inflation, company size and profit sharing on the amount of mudharabah deposits (Empirical Study on Islamic Commercial Banks Registered with the Financial Services Authority in 2028-2022). This study uses the dependent variable, namely the Amount of Mudharabah Deposits (Y) and the independent variables are Inflation (X1), Company Size (X2), and Profit Sharing (X3). This study uses the financial statements of Islamic commercial banks registered with the financial services authority in 2018-2022. The type of research used is quantitative, the type of data used is secondary data. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2018-2022 consecutively. The sampling method in this study uses purposive sampling technique, there are 30 samples that will be used in this study. This study uses panel data regression analysis techniques for data management using Eveiws 12 Software. The results of this study indicate that inflation, company size and profit sharing simultaneously affect the amount of mudharabah deposits. Partially inflation and profit sharing do not affect the amount of mudharabah deposits, while Company Size affects the amount of mudharabah deposits.
Pengaruh Intellectual Capital, Cash Holding dan Pertumbuhan Penjualan terhadap Nilai Perusahaan Trissa Zahrotul Hayat; Indawati, Indawati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3078

Abstract

Company value has an important role as an indicator of shareholder performance and wealth. So this study aims to examine and analyze the effect of Intellectual Capital, Cash Holding and Sales Growth on company value. Performance in industrial companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using the Microsoft Excel and Eviews 12 applications. The population in this study is all industrial sectors listed on the Indonesia Stock Exchange in the period 2018 to 2022. The data collection technique in this study was a purposive sampling technique with the results of the 55 study populations became 14 research samples processed in this study. The results of the study show that Intellectual Capital, Cash Holding and Sales Growth did not simultaneously influence Company Value in industrial companies for the period 2018 to 2022. While partially Intellectual Capital did not influences Company Value, Cash Holding did not effect on Company Value and Sales Growth did effect Value Company.  
Determinan Akuntabilitas, Profesionalisme dan Independensi terhadap Kualitas Audit Sri Anjarwati; Ayub Anjashara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3195

Abstract

This study aims to examine the influence of accountability, professionalism and independence of auditors on the quality of audits in public accounting firms in the West Jakarta area. The population used by public accounting firms in the West Jakarta Region. The research uses a type of quantitative research, where the research uses variables, populations, samples, and data analysis tests. The sample in the study was 100 people, sampling by calculating the number of indicators based on the structural equation model. Sample selection technique using convenience sampling. Data analysis using the Smart PLS analysis tool. The results of the study show that professionalism and independence have a significant effect on audit quality, while accountability does not have a significant effect on audit quality. The results provide a synthesis that the better the professionalism and independence that the Auditor has, the better the quality of the audit produced. If the auditor has professionalism in carrying out his duties, he or she can be arbitrary and carried out with responsibility. An auditor who has an independent attitude in carrying out audit duties, cannot be influenced by several individuals who are interested in making quality audit reports. In addition, the Auditor has a strong stance and does not attach importance to his own interests.
PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK EKSEKUTIF, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE Anisa Tamara Madina; Indah Hapsari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3273

Abstract

Tax avoidance is an effort to reduce taxes legally which is carried out by making optimal use of provisions in the field of taxation, such as permitted exceptions and deductions as well as benefits or loopholes in other matters that have not been regulated and other weaknesses in the applicable tax regulations. This research aims to explain whether financial distress, executive characteristics, independent commissioners, and audit quality influence tax avoidance. The population used in this research are companies in the mining and plantation sectors listed on the Indonesia Stock Exchange in the 2017-2021 period. This research uses multiple linear regression tests. The results are: (1) financial distress has a negative effect on tax avoidance, (2) executive characteristics have no effect on tax avoidance, (3) independent commissioners have a positive effect on tax avoidance, (4) audit quality has no effect on tax avoidance. This indicates that companies experiencing financial difficulties tend to look for ways to reduce their tax burden, resulting in company cash savings in terms of corporate tax payments. The results of this research also indicate the importance of the existence of independent commissioners, who can supervise company tax management in order to minimize overly aggressive tax avoidance.
Penerapan Sistem Akuntabilitas dalam Penyusunan Laporan Keuangan Kinerja Instansi Sekretariat Daerah Kantor Bupati Deli Serdang Mumtaz Muhammad Naufal; Laylan Syafina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3277

Abstract

Implementation of an accountability system in preparing financial reports on agency performance refers to the use of a series of procedures and policies to ensure that all stages in the process of preparing financial reports are carried out to high and measurable standards. This research aims to determine and analyze the application of the accountability system in preparing performance financial reports for the regional secretariat of the Deli Serdang Regent's Office and to determine the inhibiting factors in implementing the accountability system in preparing performance financial reports at the regional secretariat of the Deli Serdang Regent's Office. The data collection methods are observation, interviews and documentation. The research results show that the implementation of this system has significantly increased transparency and accuracy in preparing financial performance reports. A well-documented process makes auditing and verification easier, so that the information presented in the report is more complete and clear. Factors inhibiting the implementation of an accountability system in preparing financial reports include a lack of human resources trained in financial accountability, especially in timely financial management and reporting, as well as inadequate technological infrastructure.
Pengaruh Caatts dan Pengalaman Auditor terhadap Pendeteksian Fraud melalui Keahlian Forensik dan Audit Investigatif Elsa Sayyidina Aulia; Indra Cahya Kusuma; Didi, Didi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5196

Abstract

This study aims to evaluate the effect of CAATTs and auditor experience on fraud detection. To understand these two things, one model is used in this study, namely the CAATTs model and auditor experience after being mediated by forensic expertise and investigative audits and their significance on fraud detection. This research design is causality research or often known as explanatory research. The sampling technique is non-probability sampling with a saturated sample approach, which is distributed to auditors who work in various BPK RI units, including the Main Auditorate of State Finance I to VII and the Main Auditorate of Investigation. This research data comes from quantitative primary data obtained through online questionnaire distribution. The data analysis technique used PLS-SEM, utilizing SmartPLS 3.0 software. The results showed that CAATTs had no significant effect on fraud detection, while auditor experience had a significant effect on fraud detection. In addition, for the indirect effect, forensic expertise and investigative audit mediate the effect of CAATTs and auditor experience on fraud detection.
Analisis Pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE), Current Ratio (CR), Terhadap Harga Saham (Pada Industri Pertambangan Yang Terdaftar Di BEI Tahun 2021-2024): Pada Industri Pertambangan yang Tercatat di BEI Tahun 2021-2024 Jessika Ezar Harfianto; Hadi Pramono; Rina Mudjiyanti; Selamet Eko Budi Santoso
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.v4i4.5386

Abstract

For mining businesses listed on the Indonesia Stock Exchange (IDX), the study's objective is to assess the impact of financial measures, namely the Debt-to-Equity Ratio (DER), Return On Equity (ROE), and Current Ratio (CR), on stock prices from 2021 to 2024. Purposive sampling is employed in a quantitative method. The approach used is quantitative with purposive sampling technique. From the total population, 179 companies were selected as the initial sample; however, after filtering and removing outlier data, the analysis was conducted on 145 observations. The annual financial reports of mining businesses that were posted on the IDX served as the source of the data that was examined. According to the study's findings, stock prices are not significantly impacted by DER or ROE. On the other hand, CR exhibits a notable impact. This result suggests that, when it comes to the mining industry, investors are more interested in firm liquidity than in capital structure or profitability when making investment decisions. In addition to providing empirical support for the corporate finance literature, this study can be used as a useful guide for businesses in the industry to build their managerial and investment plans.
Pengaruh Intellectual Capital dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Yolanda Fasya; Dinar Riftiasari; Achmad Ridwan
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.v4i4.5599

Abstract

Company value represents investors' views on a firm's performance and potential future opportunities. This research seeks to offer empirical proof regarding the impact of Intellectual Capital and Good Corporate Governance on company value, using financial performance as an Intervening variable. The subjects of the study are financial sector firms listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2024. This research employs a quantitative approach with purposive sampling, encompassing 9 firms from the financial sector. The methods of data analysis employed consist of descriptive analysis, path analysis, tests for classical assumptions, coefficient of determination (R²), partial t-test, simultaneous F-test, and Sobel test utilizing SPSS 26. The findings indicate that Intellectual Capital has a notable negative influence on company value, whereas Good Corporate Governance does not have a significant impact. Intellectual Capital and Good Corporate Governance both positively and significantly influence financial performance. Nonetheless, financial performance does not greatly impact firm value. At the same time, Intellectual Capital, Good Corporate Governance, and financial performance have a substantial impact on the value of a firm. The Sobel test indicates that financial performance does not act as a mediator between Intellectual Capital, Good Corporate Governance, and firm value
Analisis Fundamental dan Teknikal terhadap Return Saham pada Perusahaan Multisektor IDX 30 yang Terdaftar di BEI Sindi Ayu Lusiana; Lukita Tripermata; Andini Utari Putri
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.v4i4.5646

Abstract

This study aims to analyze the influence of fundamental and technical analysis on stock returns of multi-sector companies listed in the IDX30 index on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Fundamental analysis is measured using Return on Assets (ROA) and Return on Equity (ROE), while technical analysis is measured using the Moving Average (MA) and Relative Strength Index (RSI) indicators. The research employs a descriptive quantitative method with a multiple linear regression approach. The sample was selected through purposive sampling, resulting in 17 companies and 51 observational data points over a 3-year period. Data analysis techniques include classical assumption testing, regression analysis, and hypothesis testing both partially (t-test) and simultaneously (F-test). The results of this study are expected to provide valuable insights for investors regarding the importance of combining fundamental and technical analysis to improve the accuracy of return predictions and the effectiveness of investment decisions in the Indonesian capital market.

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