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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 227 Documents
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Analisis Peran Strategis Konsultan Pajak X didalam Meningkatkan Efisiensi Pengelolaan Pajak dan Kepatuhan Pajak Joannita Btari Kinnasih; Diah Anugrah Sharasanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6506

Abstract

This study aims to analyze the strategic role of Tax Consultant X in Surabaya in improving the efficiency of tax management and tax compliance for its clients. The motivation for this study stems from the increasing complexity of tax regulations, which makes it difficult for taxpayers to understand and fulfill their tax obligations appropriately, making the decision to use a tax consultant increasingly relevant. The research method used is quantitative and descriptive, based on a survey of 43 respondents who are clients of Tax Consultant X. Data were collected using a Likert-scale questionnaire and analyzed to describe client perceptions of the effectiveness of Tax Consultant X's services. As many as 93% of respondents reported that the consultant was very helpful in tax calculations, 91% considered the consultant effective in solving tax problems, and 91% reported that the consultant helped with timely tax reporting. In addition, 75% of respondents reported an increase in tax compliance after using the consultant's services, while 88% considered the consultant to play a role in improving the efficiency of tax management. Client satisfaction and loyalty were also high, indicated by 91% of respondents who intended to use the consultant's services in the future.
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi Nurifa Laksmitasari Azizah; Imtiyaz Farras Mufidah; Milatina Laksmita Dewi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6533

Abstract

This study examines food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. Purposive sampling was employed to select the research sample, while data analysis was conducted using multiple linear regression and moderated regression analysis. The findings reveal that corporate social responsibility and good corporate governance significantly affect tax evasion practices. In addition, profitability, measured by Return on Assets, is proven to moderate the relationship between corporate social responsibility, good corporate governance, and tax evasion. Firms with higher profitability demonstrate stronger governance and social responsibility effects in reducing tax avoidance behavior. These results indicate that effective governance structures and increased corporate social responsibility can minimize tax evasion, particularly in highly profitable companies. This study contributes to the accounting and taxation literature and provides insights for corporate managers, regulators, and policymakers in formulating strategies to enhance tax compliance and transparency.
Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan I Gusti Agung Ayu Pramita Indraswari; Alit Sumantri , I G A N; Arista Pradnyani, I Gusti Agung
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.v4i4.6563

Abstract

This study aims to analyze and empirically test the effect of Good Corporate Governance (GCG) mechanisms on financial performance as proxied by Return on Assets (ROA). The focus of the study is on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The independent variables include the Board of Commissioners, Board of Directors, Managerial Ownership, and Institutional Ownership. Using a quantitative approach, this study utilizes 160 panel data observations analyzed through multiple linear regression. The results reveal that the Board of Commissioners and Institutional Ownership have a significant positive effect on ROA, indicating that effective internal and external oversight mechanisms can promote operational efficiency. However, the Board of Directors was found to have a significant negative effect, indicating that an overly large board creates bureaucratic inefficiency. Managerial Ownership did not have a significant effect on financial performance due to the low proportion of management ownership in the sample. Simultaneously, all GCG variables had a significant effect on ROA. In conclusion, strengthening the monitoring function through commissioners and institutional investors is crucial for profitability, while optimizing the number of directors is necessary to accelerate strategic decision-making in order to maintain the company's resilience in the global market.
Perilaku Return Saham Berbasis ESG Sebelum dan Saat Krisis: Pendekatan Model Fama-French Tiga Faktor Bilqis Hermawan; Meinanda Kurniawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6603

Abstract

This study aims to analyze the return behavior of Environmental, Social, and Governance (ESG)-based stocks in the Indonesian capital market using the Fama-French three-factor model during the pre-crisis period and during the COVID-19 pandemic crisis. The research sample includes individual stocks that were constituents of the SRI-KEHATI Index during the period from May 2017 to May 2023, with data processed on a weekly basis. The analysis method used is pooled ordinary least squares (OLS) regression with the application of robust standard errors to overcome potential violations of classical assumptions. The results show that market factors have a positive and significant effect on ESG-based stock excess returns in both periods, although their sensitivity decreases during the crisis. Company size factors were significant before the crisis but lost their significance during the crisis period, reflecting changes in investor risk preferences. Conversely, the company value factor shows a consistent and increasingly strong role during the crisis period. In addition, abnormal returns on ESG-based stocks are only found in the pre-crisis period. These findings indicate that the mechanism of ESG-based stock return formation is influenced by market conditions and emphasize the importance of adjusting ESG investment strategies in line with the economic cycle.
Analisis Kinerja Keuangan PT Medco Energi Internasional Tbk Periode 2020–2024 Ni Ketut Suksestriyani; Nengah Sukendri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6719

Abstract

This study was conducted to evaluate the financial performance of PT Medco Energi Internasional Tbk for the 2020–2024 period through the application of financial ratio analysis methods. This study uses a quantitative descriptive approach utilizing secondary data in the form of annual financial reports published by the Indonesia Stock Exchange. Analysis was conducted on liquidity, solvency, profitability, and activity ratios to assess the company's ability to meet short-term and long-term obligations, generate profits, and manage assets efficiently. The results show that the company's liquidity ratios are generally above the minimum standard, although they fluctuate. Solvency ratios indicate a relatively high level of leverage, especially at the beginning of the pandemic period, but tend to improve in subsequent years. In terms of profitability, the company has successfully experienced a significant recovery, shifting from a loss in 2020 to a profit that has consistently increased until 2024. Furthermore, activity ratios indicate an increase in the efficiency of asset utilization to support sales growth. Overall, the financial performance of PT Medco Energi Internasional Tbk shows a trend of recovery and strengthening post-COVID-19 pandemic.
Analisis Kinerja Keuangan PT Dian Swastatika Sentosa Tbk Periode 2020–2024 Ni Nengah Nila Cahya Putri; Nengah Sukendri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6720

Abstract

This study aims to evaluate the financial performance of PT Dian Swastatika Sentosa Tbk during the 2020-2024 period through financial ratio analysis covering liquidity, solvency, profitability, and activity aspects. The method used is a descriptive quantitative approach with time series analysis techniques based on annual financial report data sourced from the Indonesia Stock Exchange. The analysis results show that although the company recorded a loss in 2020 due to the pandemic, PT Dian Swastatika Sentosa Tbk managed a rapid recovery and reached its peak performance in 2022 through acquisition and expansion strategies. Liquidity ratios showed significant strengthening in 2024, with the quick ratio reaching 219%. The company's capital structure also improved, with the debt-to-asset ratio remaining stable in the 43%-52% range since 2021. Profitability indicators (ROA, ROE, ROI, and NPM) show a stable positive trend, reflecting management's efficiency in managing assets and capital to generate profit. Overall, the company has transformed into an entity with solid financial fundamentals and sustainable growth prospects.
Pengaruh Likuiditas dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Amelia Nabila Afra; Ira Hapsari; Fitriati, Azmi; Wibowo, Hariyanto
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6733

Abstract

This study aims to analyze the effect of liquidity and capital structure on firm value, with profitability serving as a moderating variable, in conventional banking institutions in Indonesia. The study employs secondary data obtained from the financial statements of 47 conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, resulting in a total of 168 observations. Panel data regression analysis is applied, supported by the Chow test and the Hausman test to determine the most appropriate estimation model. Based on the test results, the Fixed Effect Model (FEM) is selected and adjusted using robust standard errors to address heteroskedasticity and autocorrelation issues. The moderating role of profitability is examined using Moderated Regression Analysis (MRA). The findings indicate that liquidity and capital structure have a positive effect on firm value. However, profitability is found to weaken the relationship between liquidity and capital structure and firm value. These results suggest that as profitability increases, firms tend to rely more on internal financing, thereby reducing the sensitivity of firm value to liquidity and capital structure.

Page 23 of 23 | Total Record : 227

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