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Borobudur Accounting Review
Published by Universitas Muhammadiyah Magelang
ISSN : -     EISSN : 27985237     DOI : 10.31603/bacr
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no restriction on the length of the papers. Our aim is to encourage scientists to publish their research in as much detail as possible. Full data and/or methodical details must be provided for research articles. Scope: The scopes of BACR, but not limited to, are auditing, taxation, financial accounting, management controlling system, accounting information system, accounting public sector, behavior accounting, and sharia accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 3 No 1 (2023)" : 5 Documents clear
Pengaruh leverage, profitabilitas, ukuran perusahaan, kebijakan dividen, dan likuiditasterhadap nilai perusahaan Anisa Gusti Wijayanti; Barkah Susanto; Yulinda Devi Pramita
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7751

Abstract

This study aims to empirically test and analyze the effect of Leverage, Profitability, Firm Size, Dividend Policy, and Liquidity on Firm Value. The independent variables in this study are Leverage, Profitability, Firm Size, Dividend Policy, and Liquidity. The dependent variable in this study is firm value. The sample used in this study is property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The number of samples in this study is 55 of the total 11 companies. Determination of the sample obtained by using purposive sampling. Hypothesis testing is done by using regression analysis. The results of this study indicate that the Leverage and Profitability variables have a positive effect on firm value. While the variables of Firm Size, Dividend Policy, and Liquidity have no effect on firm value.
Peran profitabilitas pada nilai perusahaan dengan likuiditas sebagai variabel pemoderasi Agni Astungkara; Dimas Ilham Nur Rois
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.9529

Abstract

The corporation has responsibility to its shareholder for gaining their wealth through distribution company’s wealth. In order to fulfill this agenda for a long-term period, the company needs to develop a strategy to be able to maintain high corporate value. This study aims to find the factors that can affect the increase in firm value. This study will examine the effect of profitability and liquidity on increasing firm value. This study also examines the moderating effect of liquidity on the relationship between profitability and stock value. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period using a purposive sampling technique. Multiple regression test and moderated regression analysis (MRA) was used in this study to test the research hypothesis. The results of the study show that profitability and liquidity have a positive effect on increasing firm value. The moderating effect also has a significant influence on the relationship between profitability and firm value.
Pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi Sandra yulia Puspitasari; Muji Mranani; Naufal Afif
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.8795

Abstract

Abstrak Di Indonesia, kasus kecurangan akuntansi menjadi masalah serius karena kasus kecurangan akuntansi terus meningkat setiap tahunnya. Penelitian ini dilakukan untuk menguji pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi pada OPD Kabupaten Magelang. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 66 responden yang merupakan pegawai bagian keuangan/akuntansi pada OPD Kabupaten Magelang. Penelitian ini menggunakan Teknik analisis kuantitatif dengan aplikasi IBM SPSS versi 20 yang meliputi uji statistik deskriptif, uji validitas, uji reliabilitas, Analisa regresi linear berganda, uji koefisien determinan (adjusted R²), uji F (goodness of fit test), uji statistik t (t-test). Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa moralitas individu dan asimetri informasi berpengaruh positif terhadap kecurangan akuntansi, sementara ketaatan aturan akuntansi, dan personal culture berpengaruh negatif terhadap kecurangan akuntansi, dan Pengendalian internal internal tidak berpengaruh terhadap kecurangan akuntansi Kata Kunci: Pengendalian Internal; Moralitas Individu; Ketaatan Aturan Akuntansi; Personal Culture; Asimetri Informasi; Kecurangan Akuntansi
Peran moderasi ukuran perusahaan dalam faktor-faktor yang mempengaruhi audit delay Salsabilla, Azmia; Khikmah, Siti Noor; Purwantini, Anissa Hakim
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.9837

Abstract

Audit delay adalah lamanya atau jangka waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku sampai dengan tanggal diterbitkannya laporan audit. Penelitian ini dilakukan karena pada tahun 2018 - 2021 perusahaan sektor energi mengalami keterlambatan audit yang paling tinggi diantara sektor lainnya, yaitu sebesar 84,4%. Selain itu masih terdapat ketidak-konsistenan hasil penelitian sebelumnya. Penelitian ini bertujuan untuk menguji peran moderasi ukuran perusahaan pada pengaruh profitabilitas, leverage, financial distress, dan opini audit terhadap audit delay. Jenis penelitian ini adalah kuantitatif. Populasi penelitian adalah perusahaan sektor energi yang terdaftar di BEI periode 2018-2021. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Jumlah sampel penelitian sebanyak 88. Analisis statistik menggunakan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif terhadap audit delay, dan financial distress berpengaruh positif terhadap audit delay. Profitabilitas dan opini audit tidak berpengaruh terhadap audit delay. Ukuran perusahaan dapat memoderasi pengaruh leverage terhadap audit delay dan pengaruh financial distress terhadap audit delay. Namun, ukuran perusahaan tidak dapat memoderasi pengaruh profitabilitas dan opini audit terhadap audit delay. Penelitian ini mampu menjelaskan audit delaysebesar 21%, masih terdapat variabel lain diluar penelitian yang dapat mempengaruhi audit delay. Penelitian selanjutnya dapat menambahkan variabel earning per share (EPS).
Determinan akuntabilitas pengelolaan dana desa di kabupaten purworejo Murti, Woro Ayuda; Maharani, Betari
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11255

Abstract

This research aims to empirically test the influence of village apparatus competence, community participation, the use of information technology, interal control systems and accounting information systems on accountability in managing village funds in villages throughout Kemiri District, which consists of 40 villages. This research is quantitative research using survey technique. The data source in this study used primary data which was collected using a questionnaire using a purposive sampling method, so that the sample obtained was 78 respondents consisting of village heads, village secretaries and treasurers or financial officers. The results of this research show that the competency variable of village officials has a positive effect on the accountability of village fund management. Meanwhile, community participation, use of information technology, internal control systems and accounting information systems show results that do not affect the accountability of village fund management

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