Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Journal of Managerial Accounting is the official journal for scientific publications, which contains articles on research results, studies, and thoughts on Management and Behavioral Accounting, Financial Accounting and Capital Markets, Public Sector Accounting, Accounting Information Systems, Professional Ethics, Accounting Education, Good Governance, Corporate Social Responsibility, and Fraud and Forensic Accounting
Articles
116 Documents
<![CDATA[Pengaruh Kejelasan Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial ASN dengan Servant Leadership Sebagai Variabel Moderating ]]>
<![CDATA[Ajeng Wijayanti]]>;
<![CDATA[Afifah Rahmawati]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 7, No 2 (2022): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v7i2.6793
<![CDATA[This study proves whether the clarity of budget targets and organizational commitment have an influence on the managerial performance of ASN. In addition, it is also to test whether the variables of budget clarity and organizational commitment to the managerial performance of ASN can moderate servant leadership. The population and samples selected in this study were the Parks and Urban Forests Sub-dept. in all areas of DKI Jakarta. The questionnaires which were distributed to the Sub-Department of Parks and Urban Forests in all areas of DKI Jakarta were 50 copies per area, so the total of all copies was 250 copies. The software used is SmartPLS (Partial Least Square). The results of hypothesis testing in this study found that budget target clarity has a positive effect on ASN managerial performance, organizational commitment has a positive effect on ASN managerial performance, the influence of servant leadership on ASN managerial performance has a positive and significant effect, servant leadership weakens the influence of budget target clarity on ASN managerial performance. , servant leadership moderation is not able to strengthen the effect of organizational commitment on the managerial performance of ASN. To prevent such a situation, government agencies should be able to improve servant leadership so as to make ASN have a commitment, because ASN who have a commitment will have optimal performance.]]>
<![CDATA[Pengaruh Corporate Social Responsibility, Political Connection, Financial Performance, terhadap Reputasi Perusahaan dengan Agresivitas Pajak sebagai Variabel Modersting ]]>
<![CDATA[Riska Mawarni]]>;
<![CDATA[Rio Johan Putra]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v8i1.6930
<![CDATA[This study aims to examine the effect of Corporate Social Responsibility, Political Connection, and Financial Performance on Company Reputation with Tax Aggressiveness as a moderating variable. Secondary data used in this study through data collection available on the Indonesian Stock Exchange website in the form of annual financial reports. The main population used in this study are companies registered on JII for the 2017-2021 period, where the sampling method is used. The results of this study indicate that corporate social responsibility has a positive effect on company reputation, political connections have a negative effect on company reputation, financial performance has a positive effect on company reputation, tax aggressiveness has a positive effect on company reputation, moderation of tax aggressiveness weakens the effect of corporate social responsibility on reputation. firms, moderation of tax aggressiveness strengthens the effect of political connections on corporate reputation, and moderation of tax aggressiveness strengthens the effect of financial performance on corporate reputation.]]>
<![CDATA[Pengaruh Literasi Akuntansi dan Pemahaman Etika Profesi Akuntansi Terhadap Komitmen Tidak Korupsi dengan Pendidikan Keluarga Sebagai Pemoderasi ]]>
<![CDATA[Uswatun khasanah]]>;
<![CDATA[Sihar Tambun]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v8i1.6928
<![CDATA[This study aims to prove whether there is an effect of accounting literacy and understanding of professional accounting ethics on non-corruption commitments moderated by family education. The research method used is the survey method. The data collection techniques used questionnaires and distributed them to respondents using Google Forms. The research subjects are accounting graduates who work in the Special Capital Region (DKI) Jakarta. The results of the research are accounting literacy and professional ethics of accountants have a significant positive effect on non-corruption commitment, while family education does not affect non-corruption commitment. Furthermore, family education has not been able to moderate the effect of accounting literacy on non-corruption commitments and family education has not been able to moderate the effect of professional accounting ethics on non-corruption commitments.]]>
<![CDATA[Pengaruh Strategi Berkompetisi dan Dukungan Komite Audit terhadap Pergerakan Laba serta Dampaknya terhadap Reaksi Pasar ]]>
<![CDATA[Kiko Armenita Julito]]>;
<![CDATA[Sihar Tambun]]>;
<![CDATA[Eva Reviana]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v8i1.6929
<![CDATA[Companies that manage their resources optimally can be seen from the achievement of profits in accordance with predetermined targets. This shows that the company's financial performance is experiencing positive profit growth so that it is able to compete with other companies in the same business sector. The samples taken are companies active in the fields of e-commerce, information technology, and the consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) with a time span of 4 years, namely from 2019-2022. With the method of determining the sample using a purposive method. The sample used in this study was 30 companies with various considerations according to the criteria for sampling. The results of this study using regression analysis accompanied by path analysis, especially testing the intervening variables which show that Competing Strategy has a significant negative effect on Profit Movements. Audit Committee Support has no significant and negative effect on Profit Movements. Profit movement has no significant effect on market reaction. Profit movement is unable to mediate the relationship between competitive strategy and market reaction. Profit movement is unable to mediate the relationship between Audit Committee Support to Market Reaction.]]>
<![CDATA[Pengaruh Likuiditas Dan Cash Flow Operation Terhadap Nilai Perusahaan serta dampaknya Terhadap Ketepatan Prediksi Saham ]]>
<![CDATA[Riris Rotua Sitorus]]>;
<![CDATA[Donny Syahputra]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v8i1.6975
<![CDATA[The impact of liquidity and cash flow operations on firm value and on the accuracy of stock predictions is the goal of this research. This study also examines the impact of liquidity and cash flow operations on the accuracy of stock predictions through firm value. The research sample consisted of 40 companies listed on the Indonesia Stock Exchange in 2019-2021 in the food and beverage and information technology sectors. The research model was tested by path analysis, using Stata software to test the direct and indirect effects. The results of the study prove that liquidity has a positive and significant effect on firm value. Cash flow operations have no effect and are negative on company value. The accuracy of stock predictions has a positive and significant effect on firm value. Liquidity has a positive and significant effect on the accuracy of stock predictions. Cash flow operations have no positive effect on the accuracy of stock predictions. Firm value is able to mediate a positive and significant relationship between liquidity and the accuracy of stock predictions. Firm value is not able to mediate and there is a negative relationship between cash flow operations and the accuracy of stock predictions.]]>
<![CDATA[Pengaruh Kompleksitas Tugas dan Kompetensi Audit Terhadap Kualitas Audit dengan Integritas Auditor sebagai Variabel Moderating ]]>
<![CDATA[Khalisah Visiana Subekti]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v8i1.7022
<![CDATA[This article proves the influence of the Influence of Task Complexity and Audit Competence on Audit Quality moderated by Auditor Integrity. The results tested, the effect of Task Complexity and Audit Competence on Audit Quality with Auditor Integrity as Moderating Variable. The research population is all Auditors of Public Accounting Firms in Jakarta City with a total of 100 auditors as research samples. The quality of audits is still widely questioned by the public because there are still various public assessments in assessing public accounting firms, this assessment can be measured from the competence of the auditors who are the spearhead in the audit process. In addition to issues related to auditor competence, the same thing with integrity and ethics of auditors is one of the factors to determine the audit quality of public accounting firms. This study aims to assess the effect of auditor competence, integrity and auditor ethics on audit quality. The analysis uses Structural Equation Modelling to test this research model. Next, examine the effect of the Effect of Task Complexity and Audit Competency Education on Audit Quality moderated by Auditor Integrity.]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Dan Good Corporate Governance Terhadap Efektivitas Pengelolaan Keuangan Yang Dimoderasikan Dengan Corporate Financial Accountability ]]>
<![CDATA[Robiur Rahmat Putra]]>;
<![CDATA[Monica Zefanya]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 7, No 2 (2022): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v7i2.7024
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Gaya Kepemimpinan dan Good Corporate Governance terhadap Efektifitas Pengelolaan Keuangan dan Akuntabilitas Keuangan sebagai pemoderasi. Populasi dalam penelitian ini adalah mahasiwa Universitas 17 Agustus 1945 Jakarta Fakultas Ekonomi dan Bisnis yang sudah bekerja. Teknik pengambilan sampel menggunakan metode Random Sampling. Jumlah Data sebesar 134 responden yang diambil melalui kuesioner dengan menggunakan analisis data partial least square (PLS). Berdasarkan uji statistik maka didapatkan hasil dari penelitian ini, pertama Gaya Kepemimpinan berpengaruh signifikan terhadap Efektifitas Pengelolaan Keuangan yang artinya berdasarkan hal tersebut hipotesis dalam penelitian ini diterima. Kedua Good Corporate Governance berpengaruh signifikan terhadap Efektifitas Pengelolaan Keuangan, yang artinya berdasarkan hal tersebut hipotesis dalam penelitian ini diterima. Ketiga, Akuntabilitas Keuangan berpengaruh signifikan terhadap Efektifitas Pengelolaan Keuangan, yang artinya berdasarkan hal tersebut hipotesis dalam penelitian ini diterima. Keempat, Akuntabilitas Keuangan dapat memoderasi Gaya Kepemimpinan terhadap Efektifitas Pengelolaan Keuangan, yang artinya berdasarkan hal tersebut hipotesis 4 dalam penelitian ini diterima.Kelima, Akuntabilitas Keuangan dapat memoderasi Good Corporate Governance terhadap Efektifitas Pengelolaan Keuangan, yang artinya berdasarkan hal tersebut hipotesis 5 dalam penelitian diterima.]]>
<![CDATA[PROSEDUR PENGELUARAN KAS BIAYA OPERASIONAL DI PT TELKOM AKSES (Witel) YOGYAKARTA ]]>
<![CDATA[Kapti, Ani Sri Murwani Kumara]]>;
<![CDATA[Kusumadewi, Hermala]]>;
<![CDATA[Supardi, Supardi]]>;
<![CDATA[Pawestri, Erlinda Rayi]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 8, No 2 (2023): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v8i2.7283
<![CDATA[Penelitian ini bertujuan untuk mengetahui prosedur pengeluaran kas biaya operasional di PT Telkom Akses (Witel) Yogyakarta dan kendala yang dihadapi dalam menjalankan prosedur tersebut. Metode penelitian yang digunakan adalah metode kualitatif deskriptif. Teknik pengumpulan data dilakukan dengan cara wawancara, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa prosedur pengeluaran kas biaya operasional di PT Telkom Akses (Witel) Yogyakarta sudah berjalan dengan baik dan sangat tertata. Namun, masih terdapat kendala yang terjadi dalam prosedur tersebut yaitu terkadang terjadi server down dan adanya dokumen-dokumen pendukung yang tidak lengkap. Hal ini menyebabkan prosedur tidak berjalan dengan lancar dan membutuhkan waktu lebih lama. Namun, kendala-kendala tersebut dapat diselesaikan antara lain dengan melakukan pemeliharaan jaringan secara berkala untuk meminimalisir terjadinya server down. Selain itu, pengecekan ulang dokumen-dokumen pendukung sebelum prosedur pengeluaran kas biaya operasional dilakukan.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, dan Pajak Terhadap Struktur Modal Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 ]]>
<![CDATA[Noni, Elisabeth]]>
<![CDATA[ Jurnal Akuntansi Manajerial Vol 8, No 2 (2023): Jurnal Akuntansi Manajerial ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Jakarta ]]>
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DOI: 10.52447/jam.v8i2.7267
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan pajak terhadap struktur modal pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Variabel dependen yang digunakan dalam penelitian ini yaitu Struktur Modal, sedangkan variabel independen yang digunakan yaitu profitabilitas, likuiditas, dan pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitian pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 51 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia sebagai sampel penelitian. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan manufaktur yang terdaftar di BEI periode 2020-2022 yang dapat diperoleh melalui website www.idx.com. Hasil penelitian ini menunjukkan bahwa secara simultan variabel profitabilitas, likuiditas dan pajak berpengaruh terhadap struktur modal pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sedangkan secara parsial menunjukkan bahwa: (1) Profitabilitas (ROA) tidak berpengaruh terhadap struktur modal (2) Likuiditas (CR) berpengaruh negatif dan signifikan terhadap struktur modal, (3) Pajak tidak berpengaruh terhadap struktur modal.]]>
