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Rendra Arief Hidayat
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INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa Indonesia dan Bahasa Inggris.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 149 Documents
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Analysis Size Company and Size Public Accountant Firm on Audit Quality with Time Budget Pressure As a Moderating Variable Nida Fitria Nurani Putri Majid; Merlyana Dwinda Yanthi
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p233-244

Abstract

This study aims to analyze the effect of company size , size of the Public Accounting Firm (KAP) on audit quality by considering time budget pressure as a moderator. The population data used is all mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study used a purposive sampling method and obtained a sample of 228 companies . The data was analyzed using moderation regression analysis (MRA). The results showed that the size of the Public Accounting Firm (KAP) has a positive effect on audit quality , while company size has no effect on audit quality . In addition , time budget pressure cannot moderate the effect between company size and Public Accounting Firm (KAP) size on audit quality .
Penerapan Model Beneish M-Score Dan Model Z-Score Pada Perusahaan BUMN Sumantri
Jurnal Akuntansi Vol 12 No 3 (2024): AKUNESA (Mei 2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v12n3.p338-348

Abstract

Laporan keuangan memberikan gambaran umum tentang situasi keuangan perusahaan, salah satunya yaitu laporan keuangan dalam BUMN. Perusahaan BUMN seringkali dianggap kurang transparan dalam pelaporan keuangannya. Hal ini membuat perusahaan BUMN menjadi lebih rentan terhadap kecurangan laporan keuangan. Selain itu, Perusahaan BUMN seringkali sangat tergantung pada pemerintah, baik dalam hal regulasi maupun pembiayaan, adanya ketergantungan menjadikan faktor penyebab kecurangan laporan keuangan. Penelitian ini bertujuan untuk untuk memperoleh informasi mengenai penggunaan model Beneish M-Score dan model Altman Z-Score dalam mengidentifikasi kecurangan laporan keuangan pada perusahaan BUMN tahun 2008 sampai dengan tahun 2021. Penelitian ini menggunakan metode statistik deskriptif dan jenis data sekunder . Hasil Penelitian ini yaitu Z-Score yang menunjukkan kondisi perusahaan yang tidak sehat. Kondisi keuangan yang tidak sehat bukan merupakan satu-satunya faktor bagi perusahaan dalam melakukan manipulasi pada laporan keuangan; Kondisi kesehatan keuangan yang tidak sehat tidak selalu menjadi faktor yang membuat perusahaan melakukan manipulasi pada laporan keuangan; Manipulasi keuangan yang dilakukan oleh perusahaan sering berpengaruh negatif pada kondisi keuangan perusahaan di masa yang akan datang mendatang
The Influence of Zakat, Islamic Corporate Social Responsibility (ICSR), The Sharia Supervisory Board, and The Audit Committe On The Financial Performance of Islamic Commercial Banks in Indonesia Nurul Hafizza; Nawirah, Nawirah
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p23-30

Abstract

This research endeavor seeks to inspect the influence of zakat, Islamic Corporate Social Responsibility (ICSR), sharia supervisory board, and audit committee on the financial performance of Islamic commercial banks operating within the Indonesian context. Method: This investigation employs a panel data regression methodology utilizing a quantitative framework. The dataset utilized comprises secondary data extracted from the annual reports of Islamic banking institutions listed in the Financial Services Authority (OJK) on the temporal span of 2017 to 2023. Results and discussion: The outcomes of this research stipulate that ICSR exerts a positive influence on financial performance, whereas corporate zakat, sharia supervisory board, and audit committee do not demonstrate a statistically significant effect. Conclusion: ICSR positively impacts the financial performance of Islamic banking entities, while the variables of zakat, sharia supervisory board, also audit committee lack significance. It is imperative for Islamic banks to augment their social responsibility initiatives to enhance trust and competitive advantage. Keywords:zakat; Islamic Corporate Social Responsibility; sharia supervisory board; audit committee; financial performance
Human Resources Accounting as Human Capital at PT. PAL Indonesia (Persero) Harini, Riska Indah Suci; Raharjo, Ikhsan Budi; Priyadi, Maswar Patuh
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p65-75

Abstract

The purpose of this study was to determine: The process of decision making in human resource development at PT. PAL Indonesia (Persero); and The accounting treatment and disclosure of costs incurred in investing in human resource development at PT. PAL Indonesia (Persero). This research is a naturalistic study using a qualitative approach using interview and documentation techniques. The result of this research is the most valuable asset for PT. PAL Indonesia (Persero) is its human resources. PT. PAL Indonesia (Persero) provides training and development programs for its employees as an investment in human resources which will be the key in winning business competition. The accounting treatment and disclosure for investing in human resources are recognized as intangible assets in the financial statements, measured at cost and depreciated 4 years. PT. PAL Indonesia (Persero) has implemented PSAK 19: Intangible Assets in the recognition and disclosure of human resource investments.
The Implementation of Green Accounting in Fish Canning Factories in Pengambengan Village, Jembrana Regency Sephia, Pipin; Kartini, Titin; Tiara, Tiara
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p1-10

Abstract

This study explains the implementation of green accounting in Pengambengan Village, Jembrana Regency. This research is included in the type of descriptive research with a qualitative approach. The data collection techniques used include observation, interviews, and documents. The research subjects were determined based on the purposive sampling method and data analysis using Miles and Huberman. The results of the study showed that the classification of environmental costs carried out by the fish canning factory in Pengambengan Village, Jembrana Regency consisted of prevention costs, detection costs and internal failure costs. There is no external failure cost because the waste generated from the factory production process is not disposed of into the surrounding environment such as the beach but is processed by the company itself. The stages of environmental cost allocation consist of identification, recognition, measurement, presentation and disclosure.
Enhancing Corporate Value Through Sustainability: The Role of Carbon Emission Disclosure, Green Accounting, and Environmental Performance in the Basic Materials Sector Maushufi, Nadhira Nuril; Widoretno, Astrini Aning
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p54-64

Abstract

This study aims to analyze the influence of Carbon Emission Disclosure (CED), Green Accounting, and Environmental Performance on firm value, focusing on Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The method used is a quantitative approach with multiple linear regression analysis, and data processing was carried out using SPSS version 26. The results show that the three independent variables CED, Green Accounting, and Environmental Performance have a positive and significant effect on firm value. CED reflects corporate transparency on environmental issues, Green Accounting shows corporate responsibility in recording and reporting environmental costs, while Environmental Performance strengthens stakeholder trust. These findings confirm that the integration of environmental aspects into corporate strategy and reporting can increase firm value, especially in sectors with high emission intensity. The novelty of this study lies in its focus on the Basic Materials sector, which is still rarely studied in the context of environmental disclosure, and its approach that combines three environmental variables simultaneously. These results indicate that environmental responsibility is an important strategy in creating long-term value and sustainable competitiveness.
The Influence of Political Connections on Tax Avoidance with Institutional Ownership Structure as a Moderation Kristianto Tricahya Prabowo; Anindya Ratna Kartika Hady; Janitra Prabowo
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p44-48

Abstract

This study aims to evaluate the role of ownership structure as moderating factor in the relationship between political connection and tax avoidance. Political connections are inseparable in their practices to generate business benefits for the company, especially when the company’s ownership has strong political connections with the government. The acquisition of data is based on observations of the annual reports of companies listed on the LQ 45 Indonesia Stock Exchange during 2020-2024 with SPSS as the analytical instrument. The results showed that political connections have a positive effect on tax avoidance and can be strengthened by the institutional ownership structure.
Audit Delays Before and During the Pandemic: Are Financial Distress and Profitability Important? Tarekar, Nella Juwita; Aisyaturrahmi, Aisyaturrahmi
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p31-43

Abstract

This study examines how financial distress and profitability impact audit delay in healthcare companies before and during a pandemic. While many firms face economic challenges and delayed financial reporting during pandemics, healthcare companies demonstrate timely reporting and positive economic growth. The objective of this quantitative research is to assess these variables' influence on audit delays and determine differences in audit delay circumstances in healthcare firms before and during the pandemic. This research is a valuable reference for firms managing operations to prevent audit delays and for investors considering healthcare companies as investments, especially during unforeseen events. Utilizing statistical analysis, including partial T-tests and paired sample T-tests with SPSS version 25, the study focused on 12 healthcare companies listed on the IDX (Indonesian Stock Exchange). Findings indicate that financial distress has no effect on audit delay, while profitability negatively influences audit delay in both periods. Furthermore, differences in audit delay exist between the pre-pandemic and pandemic conditions.
The Influence of Intellectual Capital, Environmental Costs, and Environmental Performance of The Value of Manufacturing Companies Listed on Indonesian Stock Exchange Ulfah, Yana; Purba, Alan Smith; Putri, Serli Amanda
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p11-22

Abstract

This study aims to determine the influence of intellectual capital, environmental costs, and environmental performance on the value of manufacturing companies. The research method used in this study is multiple linear regression analysis. The population of this study consists of manufacturing companies in the basic materials industry sub-sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research type used secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of the companies. The sample was selected using purposive sampling, resulting in a final sample of 20 companies that met the criteria. This study utilized the statistical data analysis program SPSS 27. The results of the hypothesis testing indicate that intellectual capital has a positive and significant effect on company value, environmental costs do not affect company value, and environmental performance has a positive and significant effect on company value.
The Effect of Financial Performance on Audit Delay: A Case Study of Non Cyclical Companies Listed on The IDX Suseti, Dina Anggraeni; Wahyuningtyas, Endah Tri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p49-53

Abstract

Audit delay, the delay between the fiscal year closing date and the date of issuance of the audit report by an independent auditor, is a significant issue that can impact the relevance and reliability of financial information for stakeholders such as investors, creditors, and regulators. Although companies in non-cyclical sectors such as food, beverages, and staple goods generally have stable revenues, audit delays still frequently occur, including in the 2021–2023 period in the Indonesian capital market. This indicates that sector stability does not guarantee the timely submission of audited annual financial statements. This study aims to analyze the effect of financial performance on audit delay in non-cyclical companies listed on the Indonesia Stock Exchange (IDX). Financial performance is operationalized through three main indicators: Price to Earnings Ratio (PER), Net Profit Margin (NPM), and Current Ratio (CR). PER reflects market perception of a company's valuation and profit growth prospects, NPM indicates efficiency in generating profits from sales, while CR measures a company's ability to meet short-term obligations. It is hoped that the results of this study can provide a deeper understanding of the internal company factors that influence audit delay, especially in sectors that are considered relatively financially stable.

Page 14 of 15 | Total Record : 149

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