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JAKBS
Published by CV ITTC Indonesia
ISSN : -     EISSN : 29879078     DOI : https://doi.org/10.47233/jakbs
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published four times a year (January, Appril, July, And October).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 381 Documents
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Analisis Pengaruh Kualitas Informasi Laporan Keuangan Syariah terhadap Keputusan Investasi Ayu, Dewi Fajar; Dilla Puspita; Kiky Zulkifli
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of the quality of information in Islamic financial statements on investment decisions, using a qualitative approach. Islamic financial statements not only present relevant and reliable financial information but also reflect adherence to Islamic principles such as justice, transparency, and social responsibility. The quality of information in financial reporting is believed to be a key factor in shaping investor perceptions, particularly for entities based on Sharia principles. The data in this study were obtained through a literature review of academic sources and Islamic accounting standards, as well as a document analysis of financial reports from several Sharia-compliant companies listed on the Indonesian capital market. The analysis was conducted descriptively and interpretively to evaluate the extent to which the characteristics of Islamic financial statements influence investment considerations. The findings indicate that high-quality information in financial reports—characterized by transparency in Sharia business activities, zakat disclosure, and compliance with PSAK Syariah—can enhance investor trust. This has a positive impact on the tendency of investors to invest in a more conscious and ethical manner. This study contributes to reinforcing the importance of transparency and accountability in Sharia-based financial reporting as a foundation for investment decision-making aligned with Islamic values.
Pengaruh Kepemilikan Institusional, Komite Audit, Audit Tenure Dan Ukuran Kap Terhadap Integritas Laporan Keuangan Fitria Desiyanti; Yunita Kurnia Shanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini dilakukan untuk menganalisis Pengaruh Kepemilikan Institusional, Komite Audit, Audit Tenure dan Ukuran KAP Terhadap Integritas Laporan Keuangan. Penelitian dilakukan pada perusahaan sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodologi yang digunakan adalah regresi data panel. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 31 perusahaan yang dijadikan sampel penelitian dan periode yang diteliti adalah 5 tahun yaitu dari tahun 2019 sampai tahun 2023 sehingga terdapat 155 sampel. Data yang digunakan diambil dari annual report yang telah diaudit dan laporan tahunan yang diterbitkan oleh masing-masing perusahaan yang diteliti. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 12. Hasil penelitian menunjukan bahwa secara parsial Kepemilikan Institusional berpengaruh terhadap Integritas Laporan Keuangan, Komite Audit tidak berpengaruh terhadap Integritas Laporan Keuangan, Audit Tenure tidak berpengaruh terhadap Integritas Laporan Keuangan dan Ukuran KAP tidak berpengaruh terhadap Integritas Laporan Keuangan. Secara simultan Kepemilikan Institusional, Komite Audit, Audit Tenure dan Ukuran KAP berpengaruh terhadap Integritas Laporan Keuangan.
Pengaruh Tingkat Utang, Ukuran Perusahan, dan Kebijakan Dividen Terhadap Agresivitas Pajak Endah Budiarti; Rudy, Rudy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the effect of Debt Level, Company Size, and Dividend Policy on Tax Aggressiveness in industrial companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative and the type of data used in this study is secondary data, in the form of annual financial reports and annual reports of industrial companies in the commercial service sector for the period 2019-2023 obtained through searches on the official website of the Indonesia Stock Exchange and the official websites of the companies being researched. The research population is 35 industrial companies in the commercial service sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The sample was selected using a purposive sampling technique and obtained a sample of 9 companies. The test was carried out using multiple linear regression analysis assisted by the Eviews program version 10. Debt Level is measured using total debt divided by total capital, Company Size is measured by ln = (total assets) while Dividend Policy is measured by dividends per share divided by earnings per share. From the results of the simultaneous hypothesis test (f test), Debt Level, Company Size, and Dividend Policy simultaneously or together influence Tax Aggressiveness. Based on the results of the partial test (t-test), the variables Company Size and Dividend Policy had an effect on the Tax Aggressiveness variable, while Debt Level did not have an effect on Tax Aggressiveness.
Pengaruh Komite Audit, Audit Fee, Ukuran Perusahaan Dan Kinerja Keuangan Terhadap Audit Delay Azmi Nurmaulana; Yunita Kurnia Shanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komite audit, audit fee, ukuran perusahaan, dan kinerja keuangan terhadap audit delay pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2019–2023. Sampel diperoleh melalui purposive sampling sebanyak 7 perusahaan selama 5 tahun pengamatan, dengan total 35 observasi. Data dianalisis menggunakan regresi data panel dengan model Random Effect, yang dipilih melalui uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa secara simultan keempat variabel berpengaruh terhadap audit delay. Secara parsial, audit fee dan ukuran perusahaan berpengaruh signifikan, sedangkan komite audit dan ROA tidak berpengaruh signifikan terhadap audit delay..
Studi Deskriptif Tentang Praktik Penyusunan Anggaran Biaya Overhead Pabrik Pada Pt. Osaka Engineeringprima Mellyyanah Wardiatul Janah; Bastian, M Rifki; Rizqi, Septian Umar; Abdillah, Addina Khairi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine and describe the practice of preparing factory overhead cost budgets at PT. Osaka Engineering Prima, a manufacturing company engaged in engineering services. Factory overhead costs are a crucial component in the production cost structure, being indirect yet significantly influencing operational efficiency and the accuracy of cost of goods sold calculations. This research employs a descriptive qualitative method using a case study approach. Data were collected through in-depth interviews, field observations, and internal company documentation. The results show that the budgeting process for factory overhead costs at PT. Osaka Engineering Prima is carried out systematically, involving relevant departments and considering both historical data and projected operational needs. However, challenges remain, particularly in budget control and the suboptimal use of information technology. This study recommends strengthening cost management systems and improving interdepartmental coordination to support greater efficiency and effectiveness in the preparation and control of factory overhead budgets.
Mengungkap Praktik Akuntabilitas Dalam Pelaksanaan Upacara Pembangunan Rumah Adat “Take Koke” Pada Masyarakat Desa Ratulodong Kabupaten Flores Timur Emanuel Antonius Wuri Koten; Hasan, Khojanah; Puspitosarie, Endah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Take Koke activity is an activity of building a Traditional House which is part of a community tradition that generally requires accountability for every activity, especially in terms of financial management. This paper aims to understand how accountability is in community activities in Ratulodong Village, East Flores Regency. This study uses a qualitative approach with descriptive analysis. The results of the study indicate that the Take Koke activity committee has implemented the principle of accountability well, starting from the planning, implementation, to accountability stages. In planning activities, the committee holds a meeting to discuss the details of the implementation and the budget required. While at the implementation stage, the management records all income and expenses that occur in the Take Koke activity.
Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Pada Panti Asuhan Seraphine Kecamatan Katikutana Kota Waibakul Melania Rambu Guna; Khojanah Hasan; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Orphanage, Katikutana District, Waibakul City, is a non-profit organization engaged in social work. The purpose of this study was to analyze the accountability and transparency of financial reports at Seraphine Orphanage. The research method used was a descriptive qualitative method with a case study approach. Data collection techniques included observation, interviews, and documentation. The results showed that the analysis revealed inadequate accountability and transparency practices implemented by the management of Seraphine Katiku Loku Orphanage. This is reflected in process accountability, program accountability, policy accountability, financial accountability, and transparency.
Pengaruh Kepemilikan Institusional, Komite Audit, Pertumbuhan Perusahaan, dan Audit Tenure Terhadap Opini Audit Going Concern Fadhillah, Fachri; Syamsuri, Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh kepemilikan institusional, komite audit, pertumbuhan perusahaan, dan audit tenure terhadap opini audit going concern. Penelitian ini dilakukan pada perusahaan sektor industrial yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodelogi dalam penelitian ini menggunakan regresi logistic karena variabel dependen dari penelitian ini berupa berupa dummy. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dari data sekunder berupa laporan keuangan dan ditemukan sebanyak 39 perusahaan sampel dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 195 laporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews 12. Hasil dari penelitian ini menunjukkan bahwa secara simultan kepemilikan institusional, komite audit, pertumbuhan perusahan, dan audit tenure berpengaruh terhadap opini audit going concern. Secara parsial kepemilikan institusional berpengaruh terhadap opini audit going concern. Komite audit berpengaruh terhadap opini audit going concern. Pertumbuhan perusahaan berpengaruh terhadap opini audit going concern. Audit tenure tidak berpengaruh terhadap opini audit going concern.
Pengaruh Struktur Modal, Manajemen Laba dan Ukuran Perusahaan Terhadap Agresivitas Pajak Desti Ratnasari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of capital structure, earnings management, and company size on tax aggressiveness. The population in this study were primary consumer goods sector companies (consumer non cyclical) listed on the Indonesia Stock Exchange for the period 2019-2023 with a total sample of 38 companies for 5 years that met the predetermined criteria from a total of 190 companies and using a sampling technique, namely Purposive Sampling. The analysis used is multiple linear regression analysis and data processing is carried out with the help of Eviews 12 software. The results showed that simultaneously capital structure, earnings management, and company size affect tax aggressiveness. Partial research results show that capital structure has no effect on tax aggressiveness, earnings management has a negative effect on tax aggressiveness, and company size has a negative effect on tax aggressiveness. Keywords: Tax Aggressiveness, Earnings Management, Capital Structure, Company Size.
Pengaruh Financial Distress, Audit Tenure Dan Ukuran Perusahaan Terhadap Pemberian Opini Audit Going Concern Zara Joyanda Nasution; Shanti, Yunita Kurnia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Penelitian ini dilakukan untuk menganalisis Pengaruh Financial Distress, Audit Tenure dan Ukuran Perusahaan Terhadap Pemberian Opini Audit Going Concern. Populasi penelitian diambil dari perusahaan sektor Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2023 sebanyak 37 perusahaan. Metodologi yang digunakan adalah regresi logistik. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 19 perusahaan yang dijadikan sampel penelitian dan periode yang diteliti adalah 5 tahun yaitu dari tahun 2019 sampai tahun 2023 sehingga terdapat 95 sampel. Data yang digunakan diambil dari laporan keuangan konsolidasi yang telah diaudit yang diterbitkan oleh masing-masing perusahaan yang diteliti. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 12. Hasil penelitian menunjukan bahwa secara simultan Financial Distress, Audit Tenure dan Ukuran Perusahaan Berpengaruh Terhadap Pemberian Opini Audit Going Concern. Sedangkan secara parsial Financial Distress berpengaruh terhadap Pemberian Opini Audit Going Concern, Audit Tenure dan Ukuran Perusahaan tidak berpengaruh terhadap Pemberian Opini Audit Going Concern.

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