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Kajian Akuntansi
Published by Universitas Islam Bandung
ISSN : 19794886     EISSN : 2581074X     DOI : https://doi.org/10.29313/kajian_akuntansi.v24i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Kajian Akuntansi topics include but not limited to Financial Accounting, Stock Market, Management Accounting, Accounting in Public Sector, Auditing, Tax, Accounting Information System, Entrepreneurs. Determination of articles published in Accounting Studies through a blind-review process by editors and reviewers of Accounting Studies by considering, among other things: the relevance and contribution of articles to professional development and accounting practice and the fulfillment of the standard requirements for journal publications. Editors and reviewers provide constructive input and evaluation results to article writers.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 65 Documents
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THE EFFECT OF PROFITABILITY, LIQUIDITY, INDEPENDENT BOARD OF COMMISSIONERS AND AUDIT COMMITTEE ON COMPANY VALUE Saputri, Tiara Estafania; Wiralestari; Jumaili, Salman
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7930

Abstract

Abstract. This study analyzes the effect of profitability, liquidity, independent board of commissioners, and audit committee on company value. The population in this study consists of companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2021–2023. The sampling method used is purposive sampling. The sample in this study consisted of 47 companies observed over 3 years, and after outlier data was removed, the total sample amounted to 130. This study is a quantitative study using secondary data from the Indonesia Stock Exchange. The data analysis techniques used include descriptive statistics, classical assumption tests: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Meanwhile, hypothesis testing was conducted using multiple linear regression analysis with IBM Statistical Product and Service Solution (SPSS) Version 27 software. The analysis results show that profitability, liquidity, independent board of commissioners, and audit committee simultaneously have a statistically significant effect on company value. However, when analyzed partially, only profitability, liquidity, and the audit committee significantly effect company value, while the independent board of commissioners has no significant effect on company value. These findings indicate that company value in the industrial sector is influenced by financial performance and internal governance, providing important insights for investors and company management.
THE INFLUENCE OF DIGITAL MARKETING, USE OF ACCOUNTING INFORMATION AND SOCIAL SUPPORT FOR BUSINESS SUCCESS WITH SELF-EFFICACY AS A MODERATING VARIABLE Irhamna, Liza
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8150

Abstract

Small and Medium Enterprises (SMEs) are one of the keys to the regional and national economy. The number of SMEs assisted by the Medan City government is 17.75% of the total SMEs registered in Medan City. This study aims to analyze the influence of marketing digitalization, the use of management accounting information, and social support on business success with self-efficacy as a moderating variable (a study of SMEs in Medan). This study is a quantitative study with an associative approach with a population of 450 SMEs that use Digital Marketing in their operational activities. The sample in this study was 82 SMEs assisted by the Medan City Government who use Digital Marketing in their operational activities. Primary data was obtained using a structured questionnaire with the aim of collecting information from SMEs in Medan that export products and are assisted by the Medan City government. Data management in this study uses SEM smartPLS software, with the results of the study being that digital marketing has an effect on business success, the use of management accounting information has an effect on business success, social support has an effect on business success, digital marketing has an effect on business success moderated by self-efficacy, the use of management accounting information has an effect on business success moderated by self-efficacy, and social support has a negative effect on business success moderated by self-efficacy.
FRAUD DETECTION OF FINANCIAL STATEMENTS WITH PENTAGON FRAUD ANALYSIS Fadhilah, Afifah; Deliana, Deliana; Rahman, Abdul; Afriani, Selfi
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8245

Abstract

Abstract.This study aims to determine the effect of financial stability, financial targets, external pressure, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections on financial statements fraud in Consumer Cyclicals companies listed on the Indonesian Stock Exchange (IDX) over the observation period of 2020-2024. This research is structured based on the Fraud Pentagon theory, which integrates five elements: Pressure, Opportunity, Rationalization, Compentence, and Arrogance, by testing variables related to these elements. The sampling method used purposive sampling, resulting in 78 companies meeting the criteria from 166 companies. Logistic regression analysis was used with SPSS version 29 software. The results showed that external pressure significantly influenced financial statement fraud, while financial stability, financial target, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections did not significantly influence financial statement fraud. The overall conclusion of this stud is that among the various elements of the Fraud Pentagon tested, only the Pressure element, specifically measured by External Pressure, proves to be a significant driving factor for financial statement fraud in the Consumer Cyclicals sector on the IDX.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY ON THE FINANCIAL PERFORMANCE OF AGRICULTURAL COMPANIES Lisa, Dea; Suhardi
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8579

Abstract

Abstract. The purpose of this study is to examine how the financial performance of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 is impacted by liquidity, leverage, and profitability. Return on Equity (ROE) is the dependent variable used to measure financial performance, while Current Ratio (CR), Debt-to-Equity Ratio (DER), and Return on Assets (ROA) are the independent variables used to measure liquidity, leverage, and profitability. Using secondary data from 24 businesses over a five-year period of observation, panel data regression with the Fixed Effect Model (FEM) approach is the analysis technique employed. The findings demonstrated that ROA has a positive and significant impact on ROE, whereas DER has a negative and significant impact. In the meantime, ROE is not significantly impacted by CR. With an R-squared value of 0.6922, which indicates that 69.22 percent of ROE variation can be explained by CR and DER, the three independent variables simultaneously have a significant impact on financial performance.
THE ROLE OF GENDER IN AUDIT COMITTEES ON AUDIT DELAY IN INDONESIAN FINANCIAL SECTOR COMPANIES Khairunnisa; Septian, Defel; Rara Azzahra, Baiq Shelia; Febrianti, Vina
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8815

Abstract

Abstract . Social and cultural constructions related to gender influence perceptions regarding the roles and behavior of men and women in society, especially in carrying out their functions as members of the audit committee, because these constructions shape perceptions, expectations, and dynamics of interaction in decision-making and supervision which ultimately impact the effectiveness of the audit committee and the slowness of audit completion times. The audit committee plays a role in assisting the board of commissioners in carrying out its supervisory function through reviewing and supervising financial reports, thus influencing audit effectiveness; this effectiveness is determined not only by the formal mechanisms of the audit committee, but also by the gender composition of the audit committee, which shapes the decision-making process and the quality of supervision. This study examines the effect of the proportion of women on audit committees on audit delays in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis used 102 samples from a total population of 107 companies. Based on the social construction of gender theory, this study hypothesizes that female characteristics, such as greater prudence and compliance, can improve supervisory effectiveness and expedite audit completion. This study employed simple linear regression analysis using secondary data from annual reports of financial sector companies. The study results show that the proportion of women on audit committees has no impact on audit delays. This suggests that the presence of women on audit committees has not significantly contributed to timely audit completion and may currently serve only as a formality within the corporate governance structure. Nonetheless, these findings enrich the governance literature by confirming that gender influences are contextual, often dependent on organizational culture and assigned substantive roles. Practical implications emphasize the need to empower women in strategic positions to ensure their participation is meaningful and impacts the effectiveness of audits and financial reporting.

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