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Siti Aliyah
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INDONESIA
Jurnal Rekognisi Akuntansi (JRA)
Published by Universitas Islam Nahdlatul Ulama Jepara
ISSN : -     EISSN : 28286499     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Rekognisi Akuntansi (JRA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari penelitian mahasiswa, dosen dan penelitia di bidang Akuntansi. Jurnal ini dikelola oleh Fakultas Ekonomi dan Bisnis Unisnu Jepara dan terbit dua kali dalam setahun pada bulan September dan Maret. Topik penelitian yang dapat dipublikasikan pada Jurnal Rekognisi Akuntansi (JRA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 86 Documents
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The Influence of Auditor Changes, Profitability, and Leverage on Audit Delay with Firm Size as a Moderating Variable Khoirun Nisa', Aulia; Hidayat, Solikhul
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.929

Abstract

This study aims to explore and analyze several factors that can affect audit delay, the impact of auditor changes on audit delay, the relationship between profitability and audit delay, the effect of leverage on audit delay, the role of company size in moderating the impact of auditor changes on audit delay, the effect of company size in strengthening the relationship between profitability and audit delay, and the ability of company size to moderate the effect of leverage on audit delay. In this study, company size is used as a moderating variable which is expected to influence the relationship between these factors and audit delay. The research population includes 43 food and beverage sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The findings of this study indicate that: auditor changes do not have a significant impact on audit delay, profitability also does not affect audit delay, while leverage is proven to have a significant positive effect on audit delay. In addition, company size does not strengthen the relationship between auditor turnover, profitability, and leverage in moderating their impact on audit delay.
The Effect of Green Accounting and Corporate Social Responsibility on Profitability Putri, Erlia Intan Rismaliana; Fauziah, Fitri Ella
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.948

Abstract

This study aims to understand how Green Accounting and Corporate Social Responsibility (CSR) affect the level of profitability of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. This research adopts quantitative methods to produce data that can be measured accurately. Sampling was carried out using purposive sampling technique, where companies were selected based on a number of specific criteria. From this process, 19 relevant companies were obtained within three years, resulting in a total of 57 data samples. The data processing was done with the help of Microsoft Excel and SPSS software version 26. To analyze the data, methods such as descriptive analysis, classical assumption test, regression analysis, and hypothesis testing were used. The results showed that the implementation of Green Accounting and CSR has a significant positive impact on company profitability. This underscores the importance of integrating green accounting and social responsibility practices into a company's strategic planning to improve its financial performance
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Struktur Modal Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Salim, Noor Salim; Khalimah, Siti
Jurnal Rekognisi Akuntansi Vol. 7 No. 2 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 2 September 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i2.842

Abstract

ABSTRACT Capital structure is a comparison on between a company’s long-term debt and its own capital in a company. There are several factors than can affect the capital structure, some of which are Profitability, Company Size, and Liquidity. The purpose of this study was to determine the effect of Profitability, Company Size and Liquidity on the Capital Structure of Food and Beverages Manufacturing Companies Listed on the Indonesian Stock Exchange in 2018-2021. The population of this study is all Food and Beverages Sub Sector companies listed on the the Indonesian Stock Exchange for the period 2018-2021. The method used for sampling is purposive sampling and obtained as many as 20 food and beverage company. The data analysis technique used is multiple linear regression analysis with the help of SPSS application. The result of this study indicate that: 1)Profitability, company size and liquidity have a simultaneous effect on capital structure, 2) Profitability has a negative and significant effect on capital structure partially, 2) Company Size has a positive and significant effect on capital structure partially, 3) Liquidity has a negative and significant effect on capital structure partially.
PENGARUH LIKUIDITAS, AKTIVITAS DAN SIZE TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SEKTOR INDUSTRI DASAR & KIMIA YANG TERDAFTAR DI BEI PERIODE 2018 - 2020 Hidayat, Solikhul; Alma Tsania, Hilda
Jurnal Rekognisi Akuntansi Vol. 7 No. 2 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 2 September 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i2.843

Abstract

Abstract This research aims to determine the effect of liquidity, activity and size on changes in profits. This research examines the Basic Industry and Chemical sectors. The companies studied are companies listed on the Indonesia Stock Exchange (BEI) in the 2018 - 2020 period. This type of research is quantitative. The data used is secondary data sourced from annual reports obtained from the official IDX website or www.idx.co.id. The population in this study are basic industrial & chemical companies listed on the Indonesia Stock Exchange (BEI). Sample selection was taken using purposive sampling. The total sample is 90 data from basic industrial and chemical companies registered on the IDX in 2018 - 2020. The statistical analysis method used is multiple regression analysis using SPSS software and grouping data from company annual reports using Microsoft Exel software to calculate the ratio. Data analysis methods include descriptive analysis, classical assumption testing, hypothesis testing and determinant coefficients. Based on the research results, it shows that liquidity as measured by the Current Ratio has no effect on changes in profits. Activity as measured by Total Asset Turn Over has a significant positive effect on Profit Changes. Size has a significant positive effect on Profit Changes. Keywords: Liquidity, Activity, Size, Change
Financial Performance Analysis Before and During the Covid-19 pandemic (Case Study on Telecommunication Companies 2017-2022) hidayat, solikhul; Nur Safitri, Fadillah
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.1016

Abstract

This research aims to find out: (1) How the net profit margin differs in telecommunications companies before and during the Covid-19 pandemic (2) How the current ratio differs in telecommunications companies before and during the Covid-19 pandemic (3) How the debt to equity ratio differs in telecommunications companies before and during the Covid-19 pandemic (4) and what are the differences in total asset turnover in telecommunications companies before and during the Covid-19 pandemic. This research used a qualitative descriptive method and the sampling technique was carried out by means of purpose sampling so that a sample of 17 telecommunications companies was obtained. The data used are telecommunications company financial reports for 2017-2022. The research uses secondary company data and utilizes analysis techniques with the Wilcoxon test. To determine the normality of the data, a normality test (One-Sample Kolmogorov-Smirnov Test) and Descriptive Statistics Test were used. The results of this research show that based on the net profit margin ratio, debt to equity ratio in telecommunications companies between before and during Covid-19 there was no difference, only total asset turnover showed a difference between before and during Covid-19.
Determination of Enterprise Risk Management Disclosure by Audit Committee, Company Scale, and Leverage Edward, Mohammad Yunies; Hidayah, Lailatul
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.1083

Abstract

Corporate risk management disclosure is an effort made by companies to provide information about potential threats to the continuity of their business. This disclosure aims to monitor management activities and reduce fraud in annual financial reports. This study aims to empirically test the effect of the audit committee, company size, and leverage on risk management disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The population of this study includes manufacturing companies listed on the Indonesia Stock Exchange during that period. Sampling was carried out using the purposive sampling method, resulting in 404 analysis units. Data analysis was carried out using panel data regression with the help of EViews software. The results of the study indicate that company size has a significant positive effect on risk management disclosure in manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, the audit committee and leverage do not show a significant effect on risk management disclosure in the same company.

Page 9 of 9 | Total Record : 86

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