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Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Published by Universitas Muhammadiyah Bengkulu
ISSN : 27231488     EISSN : 27231399     DOI : https://doi.org/10.36085/jakta.v3i1
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering
Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, dan sistem informasi akuntansi. Penerbitan ini memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, bibliografi dan tulisan praktis dari kalangan ahli, akademisi maupun praktisi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 148 Documents
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PENGARUH LIKUIDITAS, KEBIJAKAN DIVIDEN TERHADAP KINERJA KEUANGAN Putri Maharani; Putri Abella; Nathan Bari Harahap
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This research was conducted with the aim of determining the effect of liquidity and dividend policy on financial performance using food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the period 2021 to 2023. The type of research used is quantitative research. The sampling method used was purposive sampling, namely selecting samples using predetermined criteria. Based on the purposive sample method, there were 23 food and beverage companies listed on the Indonesia Stock Exchange (BEI) with 69 data for 3 years. The data used in this research is an annual report. liquidity is measured by the Current Ratio (CR), dividend policy is measured by the dividend payout ratio (DPR), financial performance is measured by Return On Assets (ROA). Analysis of this research data uses descriptive statistical analysis, Heteroscedasticity Test, Multicollinearity Test. The data was processed using the SPSS 26 application. The results of this research show: H1: Liquidity has an influence on financial performance, H2: Dividend policy has a positive influence on financial performance. Keywords: Liquidity,  Dividend Policy, Financial Performance
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Haryadi, Soni; Ghaniiy Al Hamiid; Heki Marzadi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This research aims to obtain, analyze, and explain the influence of liquidity and capital structure on the value of companies in the Food and Beverage Manufacturing sector listed on the Indonesia Stock Exchange for the years 2021-2023. This research falls into the category of quantitative research. The population of this research is Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2021-2023. With the sampling technique used being purposive sampling. The sample used consists of 99 Food and Beverage Manufacturing Sector Companies listed on the Indonesia Stock Exchange. Based on the results of simultaneous testing, the Liquidity variable has an influence on the Company Value, while the Capital Structure variable does not have an influence on the Company Value. A low sigma coefficient for Liquidity indicates that this variable has a more stable and possibly significant influence on the Value of the Company. Keywords: Liquidity, Capital Structure, Company Value
PENGARUH KINERJA LINGKUNGAN DAN LIKUIDITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PADA TAHUN 2018-2023 M. Agung; Intan Mutiara; Anisa Kurniawati
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to determine the effect of Environmental Performance and Liquidity on Corporate Social Responsibility Disclosure in LQ45 Companies listed on the Indonesia Stock Exchange in 2018 - 2023. The identified population consists of 63 LQ45 companies. The purposive sampling method was used to select the sample, resulting in 9 LQ45 companies as research samples. This study involves observation data for 6 years, namely 2018-2023, with a total of 54 observation data. The secondary data used comes from the annual report for the period 2018-2023 from LQ45 companies listed on the Indonesia Stock Exchange. The approach to this study is quantitative analysis, and various quantitative analysis techniques are used to evaluate the strength of the relationship between the dependent variable and the independent variables in the study. The results of the analysis show that liquidity has a positive effect on CSR disclosure, while environmental performance does not have a significant effect on CSR disclosure. Keywords: Environmental performance, liquidity, Corporate Social responsibility
PENGARUH PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Elya Rasita; Zaria Desma; Selvita Oktryani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

The purpose of this research is to examine the influence of company growth and dividend policy on the value of companies in the food and beverage manufacturing sector for the period 2020-2023. This research involves 226 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample in this study consists of 13 companies. The sampling technique used in this research is purposive sampling. The data collection technique used in this research is secondary data sourced from annual reports and financial reporting from www.idx.co.id and official company websites. This data analysis technique uses multiple linear regression processed with SPSS 26. This test consists of descriptive statistics, classical assumption tests, and hypothesis tests. Keywords: Company Growth, Dividend Policy, Company Value
PENGARUH CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN ( STUDI KASUS PADA PERUSAHAAN INDUSTRY HIGH PROFILE TAHUN 2019-2023) Febriani, Dwinda; Yuniarti, Rina
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.7913

Abstract

This study aims to determine the influence of carbon emission disclosure, eco-efficiency, and green innovation on the value of high profile industry companies from 2019 to 2023. The population of this study has 241 companies. The sample of this study was selected using the purposive sampling technique, totaling 12 companies with an observation period of 5 years, so that the number of observation samples in the study was 60. The data analysis method used in this study is a quantitative method and uses panel data regression analysis techniques with the help of the Eviews 12 Software program. The results of the study show that carbon emission disclosure has an effect on the value of high profile industry companies in 2019-2023, eco-efficiency has no effect and is not significant on the value of high profile industry companies in 2019-2023 and green innovation has no effect and is not significant on the value of high profile industry companies in 2019-2023. Keywords: Carbon Emission Disclosure, Eco-Efficiency,Green Innovation, AND Company Value
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Niko Ardiansyah; Dinal Eka Pertiwi; Ahmad Sumarlani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8014

Abstract

This study aims to examine the effect of profitability, leverage, and seles growth on tax avoidance in LQ-45 companies listed on the indonesia stock exchange for the 2019-2023 period. The population of this study comprises companies listed in the LQ-45 index. The sampling technique used is purposive sampling wiht specific criteria, resulting in a total of 120 samples. The type od data used is secondary data, specifically financial statement obtained from the website https://idx.com.id/, and the analysis method employed is linear regression analysis. The results of this study indicate that profitability has a negative and insignificant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, and sales growth has a positive effect on tax avoidance. Keywords: Tax Avoidance Profitability Sales Growth.
PENGARUH KINERJA KEUANGAN, RISK BASED CAPITAL, UKURAN PERUSAHAAN,GOOD CORPORATE GOVERNANCE,DAN MAKRO EKONOMI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggraini, Ponisa; Yuniarti , Nensi; Ranidiah , Furqonti; Astuti, Budi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8022

Abstract

This study aims to analyze the influence of financial performance, risk-based capital, company size, good corporate governance, inflation, and exchange rates on financial distress in insurance companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is a quantitative method with multiple linear regression analysis using secondary data processed with SPSS 30. The results show that financial performance and exchange rates have a significant effect on financial distress, while risk-based capital, company size, good corporate governance, and inflation do not have a significant effect. The conclusion of this study states that only financial performance and exchange rates have a significant effect on financial distress in insurance companies listed on the Indonesia Stock Exchange during the study period. Keywords: Keywords: Financial Distress, Financial Performance, Exchange Rate, Risk Based Capital, Insurance Companies
PENGARUH STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN PERBANKKAN YANG TERDAFTAR DI BEI 2021-2023 Pebrianti, Ferli; Setiorini, Hesti; Partama putra, Yudi; Khair, Ummul
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8024

Abstract

This research aims to test and prove the influence of Ownership Structure, Independent Board of Commissioners, and Audit Committee on Risk Management Disclosure. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period, consisting of 47 companies. The number of samples in this research was 32 samples determined through purposive sampling. The method used is a quantitative method processed with SPSS 30. This research analyzes banking risk management disclosures based on the COSO Enterprise Risk Management (COSO ERM) framework. The techniques and data analysis used are descriptive statistics and multiple linear regression analysis.Based on the results of the research conducted, it shows that all variables simultaneously influence risk management disclosure in banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The partial research results show that the independent board of commissioners and audit committee variables have an effect on risk management disclosure, while management ownership and institutional ownership have no effect on risk management disclosure. Keyword: Independent Board Of Commissioners, Audit Committee, Risk Management Disclosure, Ownership Structure

Page 15 of 15 | Total Record : 148

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