cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dio Prima Mulya
Contact Email
jurnal.jakbs@gmail.com
Phone
+6281377008616
Journal Mail Official
soelarno@unidha.ac.id
Editorial Address
Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
Location
Unknown,
Unknown
INDONESIA
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
 43   44   45   46   47 
Pengaruh Good Corporate Governance, Debt default dan Audit Tenure Terhadap Opini Audit Going Concern Ayu Nurhafizah; Erika Astriani Aprilia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to analyze the effect of Good Corporate Governance, Debt Default, and Audit Tenure on Audit Opinion Going Concern. The research was conducted on Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange in 2020-2024. The methodology used is Logistic Regression because the dependent variables of this study are in the form of dummy variables. Sample selection was carried out using the Purposive Sampling method from secondary data in the form of Financial Statements and found as many as 15 sample companies with a total of 5 years of observations, so that the total sample in this study was 75. Hypothesis testing was carried out using the Eviews series 12 application. The results of the study show that Good Corporate Governance proxied by independent commissioners have an effect on the Audit Opinion of Going Concern, Good Corporate Governance, proxied by managerial ownership have an effect on the Audit Opinion of Going Concern, Debt Default has no effect on the Audit Opinion of Going Concern, and Audit Tenure has no effect on the Audit Opinion of Going Concern.
Pengaruh Komisaris Independen, Financial Distress Dan Audit Report Lag Terhadap Integritas Laporan Keuangan Teti duwi astuti; Yunita kurnia shanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4758

Abstract

This study aims to explain and provide empirical evidence regarding the influence of independent commissioners, financial distress, and audit report lag on the integrity of financial statements. The research was conducted by analyzing the financial statements of companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample consists of 11 healthcare companies selected using a purposive sampling technique. The data used in this study are secondary data in the form of annual reports of each sampled company.
Dampak Aktivitas Pemasaran Terhadap Kinerja Keuangan Jii 70 Dengan Oci Sebagai Variabel Moderasi Zaskia Yusman; Zana; Zainia; Violeta; Yosep
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4762

Abstract

Penelitian ini bertujan untuk memahami dampak dari kegiatan penjualan serta pemasaran terhadap laba perusahaan (ROA). Selain itu, studi ini juga mengeksplorasi apakah Pendapatan Komprehensif Lain (OCI) bisa berfungsi sebagai faktor yang memperkuat atau justru melemahkan hubungan ini. Metodologi yang diterapkan adalah pendekatan kuantitatif dengan menggunakan data panel dari tahun 2023 sampai 2025. Dari total 70 perusahaan terdaftar di Jakarta Islamic Index (JII 70), sebanyak 41 perusahaan dipilih menjadi sampel dengan menggunakan teknik purposive sampling, sehingga total data yang dianalisis mencapai 55 sampel setelah melalui proses transformasi. Selanjutnya, data tersebut diolah menggunakan analisis regresi moderasi (MRA) menggunakan software statistis, yaitu SPSS. Temuan dari penelitian menunjukkan bahwa kegiatan pemasaran memiliki pengaruh positif dan signifikan terhadap laba (ROA) perusahaan pada tingkat signifikansi 1%. Ini berarti, semakin efisien pengeluaran untuk pemasaran, maka laba perusahaan akan mengalami peningkatan. Sementara itu, Pendapatan Komprehensif Lain (OCI) tidak menunjukkan bukti yang cukup untuk memoderasi atau mempengaruhi hubungan antara kegiatan pemasaran dan laba perusahaan pada standar pengujian yang ketat (tingkat signifikansi 1% dan 5%).
AKUISISI DI PERSIMPANGAN: Analisis Kinerja Keuangan Sebelum dan Sesudah Pengambilalihan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2025 Yosep Eka Putra; Salwa Assyfa Yusri; Sari Uswatun Hasanah; Suci Rahmadani; Viola Agnesya; Selfi Gusti Meliza
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4780

Abstract

This study aims to analyze the comparative financial performance of companies listed on the Indonesia Stock Exchange (IDX) before and after acquisitions during the 2020–2025 period. The methodology employs a quantitative approach utilizing comparative analysis based on secondary data from the financial statements of 18 companies that have undergone acquisitions. Financial performance is evaluated using Return on Assets (ROA), Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Earnings per Share (EPS). Normality testing was conducted using the Kolmogorov-Smirnov and Shapiro-Wilk methods. Given that the data were not normally distributed, hypothesis testing was performed using the non-parametric Mann-Whitney U test. The results indicate no significant differences in any of the financial ratios before and after acquisition, with significance values of 0.457 for ROA, 0.950 for CR, 0.601 for TATO, 0.438 for DER, and 0.716 for EPS. These findings suggest that acquisitions have not yet yielded a significant impact on corporate financial performance in the short term. This study contributes empirical evidence regarding the effectiveness of acquisitions among IDX-listed companies and offers insights for investors and corporate management when evaluating acquisition decisions and post-acquisition integration strategies.
Pengaruh Risiko Pembiayaan dan Likuiditas Terhadap Profitabilitas pada Perbankan Syariah di Bursa Efek Indonesia (Periode 2020-2024) Nur azizah Azizah; Diah Yudhawati; Yudiana Yudiana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of financing risk and liquidity on profitability, both partially and simultaneously. The population for this study consists of four Sharia Commercial Banks (BUS) listed on the Indonesia Stock Exchange (IDX). The variables include financing risk (proxied by Non-Performing Financing/NPF), liquidity (proxied by the Financing to Deposit Ratio/FDR), and profitability (proxied by Return on Assets/ROA). This study employs quantitative data, specifically secondary data obtained from the banking companies' published reports on the IDX. A purposive sampling method was used, resulting in the selection of four companies that met the criteria. The analysis techniques employed include descriptive statistical analysis, panel data regression, classical assumption testing, multiple linear regression, the coefficient of determination, and hypothesis testing using EViews 10 software. The results indicate that, when analyzed individually (partially), the financing risk variable has a significant effect on profitability, whereas liquidity does not. However, when analyzed simultaneously, both financing risk and liquidity have a significant effect on profitability.
Pengaruh Profitabilitas, Nilai Perusahaan, dan Struktur Modal Terhadap Harga Saham Subsektor Kabel di Bei Periode 2020-2025 Azhar Fikri Andhika; Diah Yudhawati; Imam Sundarta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.4824

Abstract

This study aims to examine the effect of Profitability proxied by Earnings Per Share (EPS), Firm Value proxied by Price to Book Value (PBV), and Capital Structure proxied by Debt Equity Ratio (DER) on stock prices, both partially and simultaneously.This research employs quantitative data, utilizing secondary data sources derived from the companies' financial statements The population in this study comprises 7 cable sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling process was conducted using a purposive sampling technique based on specific predetermined criteria. Through this sampling method, 6 eligible companies were selected for analysis with a six-year observation period, from 2020 to 2025. The entire data processing was analyzed utilizing EViews 13 statistical software. This study applies inferential analysis with a panel data regression method. Once the data was verified to fulfill the classical assumption tests, the Random Effect Model (REM) was determined as the most efficient and relevant model to use. Based on the hypothesis testing results, it is proven that all independent variables exert a significant influence on stock price movements, both partially and simultaneously
Analisis Perbandingan Return On Assets (Roa) Untuk Mengukur Kinerja Perusahaan Dengan Metode Anova (Studi pada Perusahaan Sub Sektor Makanan dan Minuman: PT Indofood Sukses Makmur Tbk dan PT Mayora Indah Tbk Periode 2021–2025) Adinda Asri Delima; Gita Rohalia; Pretty Annabel Lusiana; Rafly Al-choiri; Yulia Rahmawati; Sunita Dasman
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.4848

Abstract

This study aims to analyze the difference in Return on Assets (ROA) between PT Indofood Sukses Makmur Tbk (INDF) and PT Mayora Indah Tbk (MYOR) in the 2021–2025 period. The study uses a comparative quantitative approach with secondary data in the form of annual financial statements published through the Indonesia Stock Exchange. The analysis techniques used included descriptive statistics, Shapiro-Wilk normality test, Levene's Test variance homogeneity test, and One-Way ANOVA. The results of the normality test showed that the ROA data of the two companies was normally distributed (Sig. INDF = 0.694; MYOR = 0.871). The variance homogeneity test was also met (Sig. = 0.125). The results of the One-Way ANOVA test showed a significance value of 0.027 (< 0.05), which means that there is a statistically significant difference in average ROA between the two companies. The average ROA of PT Mayora Indah Tbk (9.620%) is higher than that of PT Indofood Sukses Makmur Tbk (6.226%).
Pengaruh Keputusan Pendanaan, Kebijakan Dividen, Dan Risiko Bisnis Terhadap Nilai Perusahaan Marianna Vinsencia; Intan Rahma Sari
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.v3i3.3749

Abstract

This study aims to examine the influence of funding decisions, dividend policies, and business risks on company value. Funding decisions are measured using Dividend Equity Ratio (DER), dividend policy is measured using Dividend Yield (DY), business risk is measured using Degree Operating Leverage (DOL), and company value is measured using Tobin's Q. This type of research is associative research with quantitative methods. The population of this study is healthcare sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024, which is 38 companies. Sampling was done using the purposive sampling method and a sample of 8 companies was obtained, so that the number of data obtained with an observation period of 5 years was 40 data. The data analysis technique in this study uses panel data regression analysis processed through Eviews 12. The results of the study show that partially funding decisions have a significant negative effect on the company's value (Tobin's Q), dividend policy has a significant negative effect on the company's value, and business risk has a positive effect on the company's value. Based on the results of the F test, the variables of funding decision (DER), dividend policy (DY), and business risk (DOL) produced a regression model that is suitable for use in this study as a basis for decision-making.
Pengaruh Implementasi Green Accounting Dan Material Flow Cost Accounting Terhadap Sustainable Development Dzahwana Adnan; Azolla Degita Azis; Muhammad Anwar Masruri
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.v3i3.3775

Abstract

The mining world is experiencing significant developments, this will certainly have good and bad impacts, such as environmental pollution which will affect the sustainability of the company. One solution to this bad impact is to implement green accounting and material flow cost accounting properly. This study was conducted to determine how much influence green accounting and material flow cost accounting have on sustainable development in mining sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period, totaling 81 companies. The data collection method used the purposive sampling method with the multiple linear regression analysis method, obtained a research sample of 12 companies for 3 years totaling 36 samples registered in the 2021-2023 period. This study uses secondary data obtained from the annual reports of each company obtained from the Indonesia Stock Exchange and the websites of each company. The analysis tool used in this study was SPSS version 26. The results of the study using multiple linear regression analysis showed that: (1) Green accounting has no influence on sustainable development, (2) Production costs in the Material flow cost accounting element have no influence on sustainable development, (3) Production results in the Material flow cost accounting element have an influence on sustainable development, (4) simultaneously Green accounting, Production Costs and Production Results have a significant influence on Sustainable Development.
Pengaruh Struktur Modal, Reputasi Auditor, Dan Keputusan Investasi Terhadap Opini Audit Pada Perusahaan Sektor Energi Ricky Bryan D.P. Tampubolon; Alya Triana Putri Nasaru; Diva Alia Amelia; Keisha Ambar Hafidah; Zahra Nabila
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.v3i3.3799

Abstract

This study aims to determine the effect of capital structure, auditor reputation, and investment decisions on audit opinions in energy companies listed on the Indonesia Stock Exchange. This study was conducted because previous studies showed inconsistencies in explaining the factors that shape audit opinions, especially in high-risk sectors such as energy. This study uses a quantitative method with an associative approach. The data used is secondary data obtained from the financial statements and independent auditor reports of energy companies up to 2023. The data was analyzed using logistic regression. The uniqueness of this study lies in its focus on the energy sector, which has high volatility, as well as the simultaneous testing of three internal factors that may influence audit opinions. The results show that capital structure has a significant effect on audit opinions, auditor reputation has a positive and significant effect on audit opinions, while investment decisions do not show a significant effect. This study also finds that companies with higher leverage tend to receive more cautious audit opinions from auditors.

Page 45 of 49 | Total Record : 485

 43   44   45   46   47 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): Juli - September Vol. 4 No. 1 (2026): April - Juni Vol. 3 No. 4 (2026): Januari - Maret Vol. 3 No. 3 (2025): Oktober - Desember Vol. 3 No. 2 (2025): Juli - September Vol. 3 No. 1 (2025): April - Juni Vol. 2 No. 4 (2025): Januari - Maret Vol. 2 No. 3 (2024): Oktober - Desember Vol. 2 No. 2 (2024): Juli - September Vol. 2 No. 1 (2024): April - Juni Vol. 1 No. 4 (2024): Januari - Maret Vol. 1 No. 3 (2023): Oktober - Desember Vol. 1 No. 2 (2023): Juli - September Vol. 1 No. 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis (JAKBS) More Issue