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Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Published by Universitas Pancasila
ISSN : 27749517     EISSN : 27761835     DOI : https://doi.org/10.35814/jiap.v3i1
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Ilmiah Akuntansi Pancasila adalah salah satu jurnal publikasi ilmiah mahasiswa dan dosen akuntansi tingkat Strata 1 dan Diploma 3 yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pancasila. Publikasi jurnal ini dilakukan secara berkala enam bulanan di bulan Januari dan bulan Juli yang memuat artikel atau naskah berupa hasil penelitian, karya ilmiah maupun studi kasus. Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan, menyebarluaskan ilmu pengetahuan dalam perkembangan teori dan praktek kepada mahasiswa, akademisi, maupun praktisi di bidang akuntansi. Lingkup penelitian akuntansi yang dimuat dalam JIAP meliputi akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, pasar modal, dan perpajakan, akuntansi syariah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2026): Maret" : 6 Documents clear
PENGARUH OPINION SHOPPING DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2019-2023 Elisabeth, Hanna; Utami, Khalida; Nelyumna
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/h97vg326

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of opinion shopping and financialdistress on the acceptance of going concern audit opinions in property and real estate companies listed on theIndonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, which resultedin 25 property and real estate companies that met the specified criteria. Hypothesis testing was conducted usinglogistic regression techniques with the assistance of SPSS version 27. The results showed that the practice ofopinion shopping had a significant negative effect on the acceptance of going concern audit opinions; meanwhile,financial distress had no significant effect on the acceptance of going concern audit opinions.
PENGARUH ESG DISCLOSURE TERHADAP ROA, LDR, CAR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2023-2024 Permatasari, Elizach Citra; Ahmar, Nurmala
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/snhqqj38

Abstract

The implementation of the addiction principle is now a requirement for the banking sector to maintain public trust and economic stability. This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on financial performance, as proxied by ROA, LDR, and CAR, in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2023-2024 period. The research method uses a quantitative approach with panel data regression analysis and Robust Estimation. Secondary data obtained through purposive sampling of 27 selected banking companies over 2 years were processed using E-Views version 12. The results show that ESG compliance has a significant positive effect on ROA and CAR, but a significant negative effect on LDR. Companies that implement compliance with regulations are not only considered voluntary but also an obligation that has been proven to affect the financial health of banks and their competitiveness in the eyes of stakeholders.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR(STUDI EMPIRIS DI KABUPATEN KUDUS) Mahsun, Naufal Tajuddin; Mulyani , Sri Mulyani; Susanti , Diah Ayu
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/pscskd44

Abstract

This study aims to tezt and analyze the effect of taxpayer knowledge, taxpayer awareness, tax sanctions, and the quality of tax services on motor vehicle taxpayer compliance at the Kudus Regency SAMSAT Office. The population in this study was all taxpayers registered at the Kudus SAMSAT Office. The sampling method used in this study was a purposive sampling method with 410 respondents. The data used were primary data obtained through questionnaires. Data analysis used multiple linear regression analysis. The results of the study indicate that taxpayer knowledge, taxpayer awareness, tax sanctions, and the quality of tax services have a positive effect on motor vehicle taxpayer compliance.
Pengaruh Kapasitas Operasi, Arus Kas Operasi, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Financial Distress Hakim, Salwa Aulia; Sumarta, Nurmadi Harsa Sumarta
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/7q05g193

Abstract

The instability observed in the retail sector following the pandemic necessitates a thorough assessment of corporate financial endurance. This research examines how operating capacity, operating cash flow, sales trajectories, and firm size influence the likelihood of financial distress. Adopting a quantitative methodology, the study focuses on retail subsector entities on the Indonesia Stock Exchange from 2020 to 2024. Using a purposive sampling technique, 165 data points from 33 companies were evaluated via logistic regression. The findings reveal that operating capacity exerts a significant positive influence on financial distress, suggesting that asset growth without effective sales conversion intensifies bankruptcy threats. In contrast, operating cash flow, sales expansion, and company size function as significant risk mitigators. The study concludes that the survival of retail enterprises amidst economic shifts is fundamentally determined by asset management precision and robust cash liquidity
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEBERLANJUTAN Muhammad Rizky Arjunanda; Rafrini Amyulianthy
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/d1614033

Abstract

This study aims to analyze the effect of firm characteristics, namely profitability, leverage, and firm size, on sustainability performance. Profitability is measured using Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and firm size is measured using the natural logarithm of market capitalization (LnMarket Capitalization). This study employs a quantitative approach using secondary data. The research sample consists of 44 companies listed on the Indonesia Stock Exchange (IDX) and included in ESG Ratings/ESG Scores, selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 22. The results indicate that profitability and firm size have a positive and significant effect on sustainability performance, while leverage has a negative and significant effect on sustainability performance. These findings suggest that financial capacity and firm scale support the implementation of sustainability activities, whereas high leverage may limit a company’s ability to allocate resources to improve sustainability performance. This study is expected to provide insights for companies, investors, and other stakeholders in understanding the factors that influence corporate sustainability performance.
Pengaruh Green Accounting, Good Corporate Governance, Free Cash Flow, dan Firm Size terhadap Financial Performance pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di BEI Periode 2022 – 2024 Bela Ramadani Zalza; Tri Astuti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/ner88b44

Abstract

This study aims to determine the effect of green accounting, good corporate governance, free cash flow, and firm size on financial performance. The independent variables in this study consist of green accounting, good corporate governance, free cash flow, and firm size, while the dependent variable is financial performance. This study uses a quantitative method that begins with determining the best model to be used through panel data testing, followed by classical assumption testing, and hypothesis testing using Eviews 13 as a testing tool. The sampling technique used purposive sampling, resulting in a sample of 19 palm oil plantation companies listed on the Indonesia Stock Exchange for the 2022–2024 period, totaling 57 samples. This study found that green accounting negatively impacted financial performance. Meanwhile, free cash flow and firm size variables showed a positive influence on financial performance. However, good corporate governance did not affect financial performance. This study is expected to emphasize the quality of board decision-making, effective cash flow management, optimal asset utilization, and continued implementation of green accounting with a long-term strategy to improve financial performance.

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