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Jurnal Akuntansi
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : 2797524X     DOI : 10.36452/akunukd
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi Jurnal Akuntansi. Mulai tahun 2015, Jurnal Akuntansi terbit dua kali setahun bulan Januari - Juni dan Juli - Desember. Bahan kajian Jurnal Akuntansi: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Perpajakan 4. Auditing 5. Sistem Informasi Akuntansi 6. Etika Profesi Akuntan 7. Pendidikan Akuntansi 8. Corporate Governance 9. Akuntansi Sektor Publik 10. Akuntansi Nirlaba
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 24, No. 1, Januari - Juni 2024" : 5 Documents clear
Faktor-Faktor yang Memengaruhi Keputusan Transfer Pricing yang diambil oleh Perusahaan Putri, Sari Yuli; Bayu, Septian
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3185

Abstract

Transfer  pricing  refers  to  the  price  set  by  parties  with  special  relationships  when  conducting  transactions  with  each  other.  Examples  of  such  transactions  include  the  provision  of  management  services,  distribution  of  goods,  and  lending.  Companies  often  use  transfer  pricing  practices  to  manage  their  tax  obligations.  The  purpose  of  this  study  is  to  identify  the  factors  that  influence  companies'  decisions  in  implementing  transfer  pricing.  Several  independent  variables  examined  in  this  study  include  tax  burden,  foreign  ownership,  and  foreign  exchange  rates.  Meanwhile,  the  dependent  variable  in  this  study  is  transfer  pricing,  which  is  measured  through  the  volume  of  sales  to  related  parties.  Multiple  linear  regression  analysis  method  is  used  in  this  study  using  SPSS  23  software.  The  research  findings  indicate  that  the  significant  variable  in  companies'  decision  to  implement  transfer  pricing  practices  is  foreign  ownership.  However,  tax  burden  and  foreign  exchange  rates  do  not  have  a  significant  influence  on  companies'  decisions  in  implementing  transfer  pricing. Keywords:  transfer pricing,  tax burden,  foreign ownership,  exchange rate
Faktor Penentu Profitabilitas Perusahaan di Sektor Basic Material Bei Hendra, Hendra
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3186

Abstract

This article is arranged to describe the impact of several predictor/independent variables to profitability. The predictors variable which use in this investigation are: Working Capital Turnover (WCTO), corporation size, growth of sales (GROWTH), leverage (DER) and liquidity (CR) to profitability proxied by ROA. The basic material company that listed in Indonesian Stock Exchange for period 2012-2022 is the population of this study. The purposive sampling method carried out consisted of ten basic material corporations with a total data of 110. This research test uses regression panel analysis in hypothesis examination. The firm size is only variable that affects profitability. While other predictor variables named working capital turnover, sales growth, leverage, and liquidity has no impact to profitability. Keywords: Firm Size, Liquidity, Leverage, Profitability, Sales Growth, Working Capital Turnover
Green Accounting dan Kinerja Bisnis: Peranan Proper sebagai Pemoderasi Muljono, Michael; Dyna Rachmawati
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3196

Abstract

The aim of this research is to examine the effect of green accounting on business performance with PROPER as a moderator. The object of this research is the manufacturing industry on the IDX for the 2019-2021 period. We use two measures for green accounting, they are indices and ratios. Business performance is measured by ROA. PROPER is measured using dummy variables. The data analysis technique used is MRA. The results of this research prove that green accounting as proxied by an index (ratio) has a positive effect (no effect) on business performance. PROPER has a partial moderating role in the green accounting index on ROA relationship. However, PROPER does not have a moderating role in the relationship between ratio and ROA. The implication of the results of this research is that companies that follow PROPER tend to have implemented green accounting so that they are able to maintain their sustainability. This research found several findings related to public information, first, environmental costs. Not many companies disclose environmental costs in their sustainability reports. Second, several companies provided information that they had participated in PROPER, but were not on the list of PROPER participants issued by the Ministry of the Environment. Keywords: business performance, green accounting, index GA, PROPER, ratio GA
Analysis of Local Revenue, Revenue Sharing, and General Allocation Funds on Capital Expenditure in North Sumatra Tirtana, Dodi; Pradani, Tiara; Aulia, Nadia; Aryanti, Silvia Dwi; Sihite, Indah Elyza
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3214

Abstract

This study aims to analyze how factors are affect on capital expenditures in the Regency / City of North Sumatra. Local own-source revenue, revenue-sharing funds, and general allocation funds are to be independent variables while capital expenditure is the dependent variable. This study uses panel data obtained from the Indonesian Ministry of Finance in 2022-2023. The analysis method in this study uses panel data regression with the Fixed Effect Model (FEM) approach. The results showed that simultaneously the variables of local revenue, revenue-sharing funds, and general allocation funds had a significant influence on capital expenditure. Based on partial testing, only the revenue-sharing variable has significant negative effect on capital expenditure. These results imply that more effective strategies in the use of revenue-sharing funds need to be developed, such as increasing transparency and adjusting fund allocation policies in supporting capital expenditures. The results of this study can assist governments in planning budgets more effectively, identifying the most influential financial resources, and adjusting spending strategies to maximize the efficient use of funds. Translated with www.DeepL.com/Translator (free version) Keywords: Local own-soruce Revenue, Revenue-Sharing Fund, General Allocation Fund, Capital Expenditure
Komitmen atas SDGs-9, Tingkat Inovasi, dan Dampaknya Pada Kinerja Keberlanjutan Perusahaan Ahmad Hambali
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3220

Abstract

This study aims to examine the influence of corporate commitment to SDGs 9 and innovation levels on the sustainability performance of companies listed on the Indonesia Stock Exchange. The research method used is panel data regression analysis with a sample of 203 companies over the period of 2016-2022. Sustainability performance and innovation level data were obtained from the Thomson Reuters database, while commitment to SDGs 9 was measured through content analysis of corporate sustainability reports. The results show that commitment to SDGs 9 and innovation levels have a positive and significant impact on corporate sustainability performance. These findings are consistent with institutional theory, which emphasizes the importance of external pressure in driving companies to adopt sustainable practices. This study contributes to the sustainability literature by affirming the crucial role of SDGs 9 and innovation in enhancing corporate ESG performance. The results also provide practical insights for companies and policymakers in designing effective sustainability strategies. Keywords: ESG, Innovation, Sustainability, Sustainable Development Goals (SDGs), SDGs 9

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