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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 485 Documents
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Pengaru Penerapan Standar Akuntansi Pemerintah Kualitas Aparatur Pemerintahan Daerah dan Good Governance Terhadap Kualitas LaporanKeuangan (Studi Kasus Pada Dispenduk Kabupaten Belu Tahun 2021-2023) Revalina Freitas Raimanis; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3532

Abstract

This study aims to analyze the influence of the implementation of Government Accounting Standards (SAP), the quality of local government officials, and the principles of good governance on the quality of financial statements at the Department of Population and Civil Registration (Dispendukcapil) of Belu Regency for the period 2021–2023. The quality of local government financial statements is highly important as a form of accountability and transparency in public financial management. The research method employed is quantitative with a survey approach. Data were obtained through the distribution of questionnaires to 41 respondents consisting of officials and employees directly involved in financial management. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25, including validity and reliability tests, classical assumption tests, and hypothesis testing using partial (t-test) and simultaneous (F-test) analyses. The results of the study indicate that, partially, the implementation of SAP, the quality of local government officials, and good governance have a positive and significant effect on the quality of financial statements. Among these three variables, good governance has the most dominant influence. Simultaneously, SAP, the quality of local government officials, and good governance significantly affect the quality of financial statements, with a coefficient of determination (R²) of 0.818, meaning that 81.8% of the variation in the quality of financial statements is explained by the three independent variables, while the remaining 18.2% is influenced by other factors outside this study. This study emphasizes that improving the quality of local government financial statements requires a combination of proper regulatory implementation, adequate competence of officials, and good as well as transparent governance.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Nissa Angelina Zega; Syafrizal Syafrizal
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3534

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Consumer Non-Cylicals yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Populasi pada penelitian ini sebanyak 95 perusahaan. Penelitian ini menggunakan 18 perusahaan Consumer Non-Cylicals yang terdaftar di BEI, dipilih dengan menggunakan metode Purpose Sampling dari periode 2019-2023 dengan jumlah sample yaitu 90 data. Data yang digunakan yaitu data kuantitatif yang bersumber dari data sekunder, kemudian data yang dikumpulkan dianalisis dengan metode analisis deskriptif dan analisis regresi linear berganda yang dilanjutkan dengan metode uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi dan analisis korelasi. Analisis pengolahan data penelitian menggunakan Eviews 12. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan berpengaruh signifikan terhadap Penghindaran Pajak. Dan hasil uji secara parsial menunjukkan bahwa Pertumbuhan Penjualan berpengaruh negatif tidak signifikan terhadap Penghindaran Pajak, Ukuran Perusahaan berpengaruh negatif tidak signifikan terhadap Penghindaran Pajak, dan Profitabilitas berpengaruh negatif tidak signifikan terhadap Penghindaran Pajak
Analisis Laporan Keuangan Sebagai Dasar Penilai Kinerja Keuangan Pada UKM CV. Citra Mandiri Keripik Kota Batu Yance Mea Tahu; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3538

Abstract

Financial statements are documents used to describe a company's financial condition and performance over a specific period. The purpose of financial statement analysis is to assist in decision-making regarding the company's future. Analyzing financial statements reveals a company's strengths and weaknesses. The research approach used was qualitative and descriptive. The results indicate that CV Cita Mandiri Keripik Kota Batu has not been able to generate sufficient profits from existing sales. A higher net profit margin indicates a better performance by CV Cita Mandiri Keripik Kota Batu in effectively utilizing sales to generate profits. This situation is unfavorable for CV Cita Mandiri Keripik Kota Batu because the profits obtained do not meet general company standards.
Efektivitas Prosedur Audit KAP XXX dalam Mendeteksi Salah Saji Material Utang Usaha Riska Rianita Alfitroh; Rahma Alya; R. Muhammad Azra; Ridwan Zulpi Agha
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3610

Abstract

Penelitian ini bertujuan mengkaji efektivitas prosedur audit KAP XXX dalam mendeteksi salah saji material pada akun utang usaha, yang memiliki risiko tinggi. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dengan Auditor KAP XXX dan didukung studi literatur. Hasil penelitian menunjukkan bahwa KAP XXX menerapkan serangkaian prosedur audit yang sistematis dan komprehensif, mulai dari identifikasi risiko, prosedur substantif, konfirmasi, subsequent payment, uji cut-off, rekonsiliasi, hingga penilaian akhir salah saji material. Kombinasi prosedur ini terbukti efektif dalam memperoleh bukti audit yang memadai dan relevan untuk memberikan keyakinan atas kewajaran saldo akun utang usaha.
Peranan Pengendalian Internal Terhadap Kualitas Audit Aset Tetap Muhammad Dimas Sabilillah Sabilillah; Rizqa Syahirah Yudyanto; Sonata Dewi Fortun; Ridwan Zulpi Agha
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3611

Abstract

Fixed assets are a crucial component of financial statements with a high risk of misstatement due to their complex management and physical verification challenges. This study aims to explore how internal controls contribute to improving the audit quality of fixed assets and identify the key control mechanisms in the auditing process. Using a qualitative descriptive-explorative method, the research draws on primary data from interviews with experienced auditors and secondary data from relevant literature and auditing standards. The findings reveal that robust internal controls involving authorization, proper recording, and supervision of assets enable auditors to adopt a control-based audit approach, thereby reducing extensive substantive testing and enhancing audit reliability. Conversely, weaknesses in controls require auditors to increase testing and verification measures. These outcomes support the principles of Risk-Based Auditing as described in SA 315 and SA 330. It can be concluded that effective internal control systems are essential to achieving high-quality fixed asset audits, reflecting good corporate governance and strengthened auditor assurance. Aset tetap merupakan bagian penting dalam laporan keuangan yang memiliki risiko salah saji tinggi akibat kompleksitas pengelolaan dan verifikasi fisik. Penelitian ini bertujuan untuk menganalisis bagaimana pengendalian internal dapat meningkatkan kualitas audit aset tetap serta mengidentifikasi mekanisme pengendalian yang paling berperan dalam proses audit. Penelitian menggunakan metode kualitatif deskriptif-eksploratif dengan data primer dari wawancara auditor berpengalaman dan data sekunder dari literatur serta standar audit terkait. Hasil penelitian menunjukkan bahwa pengendalian internal yang kuat mencakup otorisasi, pencatatan yang tepat, dan pengawasan aset memungkinkan auditor menerapkan pendekatan audit berbasis pengendalian sehingga mengurangi pengujian substantif yang luas dan meningkatkan keandalan audit. Sebaliknya, kelemahan pengendalian menyebabkan perlunya penambahan pengujian dan verifikasi. Temuan ini mendukung prinsip Audit Berbasis Risiko dalam SA 315 dan SA 330. Disimpulkan bahwa pengendalian internal yang efektif sangat penting untuk menghasilkan audit aset tetap yang berkualitas, mencerminkan tata kelola perusahaan yang baik dan meningkatkan keyakinan auditor.
Mitigation of Misstatement Risk on Stock Opname Findings Sherly Lu' Lu' Ul Aini; Nayla Mir'atus Sa'adah; Alivia Zahra Aveninne; Muhammad Ghaza Alfarisi Bastaman; Ridwan Zulpi Agha
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3613

Abstract

This study examines the relationship between stock opname findings in inventory accounts and the risk of misstatement in financial statements, and designs effective mitigation strategies to reduce such risks. The objective is to develop a comprehensive understanding of the connection between stock opname findings and misstatement risk, while providing practical recommendations for mitigating these issues. The research employs a descriptive exploratory method through a literature review of related journals on stock opname audit and recent effective mitigation strategies. The findings reveal that discrepancies between inventory data within accounting systems and physical conditions are caused by factors including recording errors, weak internal controls, and human resource limitations. Proposed mitigation strategies involve implementing technologies such as RFID and barcode, strengthening internal controls and conducting intensive staff training, adopting integrated inventory management systems with real-time updates, and applying the Economic Order Quantity (EOQ) method integrated with forecasting. This research aims to serve as a practical reference for auditors and management to improve financial statement accuracy and contributes to academic development in inventory audit knowledge.
Pengaruh Audit Capacity Stress, Komite Audit Dan Audit Report Lag Terhadap Kualitas Audit Putri Wardah Mar’atus Izzah; Syamsuri Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3615

Abstract

This study was conducted to examine and obtain empirical evidence of the influence of Audit Capacity Stress, Audit Committee and Audit Report Lag on Audit Quality. This study was conducted on Banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2024. The methodology used in this study is logistic regression because the dependent variable of this study is a dummy. And for sample selection, it was carried out using a purposive sampling method from secondary data in the form of annual reports and found 32 sample companies where the number of observations was 6 years, so that the total sample in this study was 192 annual reports. Testing was carried out using software assistance, namely eviews 13. Based on the results of the study, partially, it shows that simultaneously, it shows that Audit Capacity Stress, Audit Committee and Audit Report Lag have an effect on Audit Quality. Partially, Audit Capacity Stress, Audit Committee have no effect on Audit Quality, while Audit Report Lag partially has a negative effect on Audit Quality. This indicates that the slower the auditor performs the audit and the later the audit report is signed, the greater the audit report lag, which indicates a decline in audit quality. A shorter audit report lag indicates improved and better audit quality.
Pengaruh Komite Audit, Manajemen Laba, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Muhammad Syafiq Imani; Suciati Muanifah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3621

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh Komite Audit, Manajemen Laba dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Penelitian dilakukan pada perusahaan energi yang terdaftar di Bursa Efek Indonesia pada tahun 2019 – 2023. Metodologi yang digunakan adalah regresi liner berganda. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dari data sekunder berupa laporan tahunan dan ditemukan sebanyak 17 sampel perusahaan dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 85 laporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 12. Hasil penelitian menunjukkan bahwa secara parsial komite audit tidak berpengaruh terhadap kinerja keuangan. Manajemen laba tidak berpengaruh terhadap kinerja keuangan. Ukuran perusahaan berpengaruh terhadap kinerja keuangan. Secara simultan komite audit, manajemen laba dan ukuran perusahaan berpengaruh terhadap kinerja keuangan.
Pengaruh Struktur Modal, Perputaran Modal Kerja, Dan Kinerja Keuangan Terhadap Nilai Perusaaan Farhan Maulidi; Sutandijo Sutandijo
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3622

Abstract

This study aims to analyze the effect of capital structure, working capital turnover, and financial performance on firm value. The research object consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using a quantitative method with secondary data derived from financial statements. The analysis was carried out using panel data regression with F-test and t-test. The results show that simultaneously capital structure, working capital turnover, and financial performance influence firm value. Partially, capital structure has no effect on firm value, working capital turnover affects firm value, while financial performance has no effect on firm value. These findings indicate that efficiency in managing working capital plays a more dominant role in increasing firm value compared to capital structure and financial performance.
Pengaruh Financial Disstress, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Opini Audit Sebagai Variabel Moderasi Azriel Naufal Firdaus; Sofyan Helmi Purba
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3629

Abstract

This study aims to determine the effect of financial distress and company size on firm value using audit opinion as a moderating variable. The research method used in this study is quantitative. The data used in this study is secondary data obtained from the Indonesia Stock Exchange website for the period 2021 to 2024. The sampling method in this study is purposive sampling using several criteria appropriate to the needs of this study. The sample in this study is 11 property and real estate companies, resulting in a total of 44 observations. Hypothesis testing was conducted using eviews 12. The results of the data analysis conducted in this study partially indicate that financial distress has a negative effect on firm value, and company size has no effect on firm value. The results of the data analysis conducted in this study indicate that simultaneously, financial distress and company size have a significant positive effect on firm value. Meanwhile, the results of the moderating regression analysis (MRA) test in this study indicate that audit opinion cannot moderate the relationship between financial distress and company value, and audit opinion cannot moderate the relationship between company size and company value

Page 37 of 49 | Total Record : 485

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