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Eva Oktavini
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INDONESIA
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 283 Documents
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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
Analisa Perilaku Kepatuhan Pajak Mulyana, Grace
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3304

Abstract

This research aims to analyze the influence of motivation, social norms, and trust in the government on tax compliance. The sample research method used in this research is convenience sampling, namely sampling which is carried out randomly by considering the speed of access that can be reached by the researcher. The regression model used in this research is a multiple linear regression model with the help of IBM SPPS 24. The research results show that motivation, social norms and trust in the government have a significant positive effect on tax compliance. Keywords: Motivation, social norms, trust in government, tax compliance
AKUNTANSI LINGKUNGAN DAN NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Chairina, Septi Wulandari; SE MSi, Sulhendri; Suharti, Emi
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3461

Abstract

The trend of sustainability is increasingly drawing attention from the public, investors, and governments. There is an interesting debate regarding the impact of implementing green accounting on firm value. Some argue that green accounting can enhance firm value by attracting investors who are concerned about environmental issues. On the other hand, while environmental costs may reduce profitability in the short term, their impact on firm value could vary. This study aims to estimate and analyze the relationship between Environmental Accounting and Firm Value with Financial Performance as an Intervening Variable in companies that have achieved PROPER ratings in the gold and green categories. The analysis of direct effects was conducted using eviews software, while indirect effects were analyzed using the sobel test. The results of the study show that, directly, environmental costs, environmental performance, and financial performance have a significant partial effect on firm value. Conversely, environmental disclosure does not significantly affect firm value. Regarding the indirect effects, it was found that environmental costs and environmental performance are successfully mediated by financial performance in their impact on firm value, while environmental disclosure is not successfully mediated by financial performance. This research indicates that companies’ efforts to improve environmental performance and allocate environmental costs effectively can enhance firm value, particularly when supported by strong financial performance. Therefore, companies should focus on tangible efforts in environmental management while maintaining financial performance stability to strengthen their value in the eyes of stakeholders, including investors and other relevant parties. Keywords: Environmental Performance, Environmental Disclosure, Environmental Costs, Financial Performance, Company Value
Analysis of Financial Performance in Determining Going Concern Audit Opinions Nur Jannah Abdi Aziz; Pradani, Tiara; Putri, Pretisila Kartika
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3470

Abstract

The stability of a company’s financial health is a critical factor in determining its ability to continue operations. This study examines the role of financial performance in influencing auditors' decisions when issuing going concern audit opinions. The research employs a quantitative approach with a sample of 51 companies in the plantation sub-sector listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using logistic regression, this study evaluates the impact of solvency and profitability ratios on auditors’ judgments. The findings indicate that these financial performance indicators, when analyzed independently, do not significantly influence going concern opinions. However, when assessed collectively, financial performance plays a significant role in shaping auditors' assessments. The implications of this study highlight the necessity for auditors to consider broader financial distress indicators, prior going concern opinions, and other firm characteristics when evaluating business continuity. Keywords: audit opinion, financial performance
DETERMINASI JUMLAH WAJIB PAJAK, PENAGIHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN Triana Rofika Putri; Khy'sh Nusri Leapatra Chamalinda
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3492

Abstract

Efforts to increase tax revenue continue, but in its implementation often experiences obstacles. The purpose of this study was to determine the effect of the number of taxpayers, tax collection, and tax revenue on corporate income tax revenue at KPP Pratama Bangkalan. The data source is secondary data from KPP Pratama Bangkalan using a ratio scale. The population of this study is all corporate taxpayer tax data, and the sample determination uses purposive sampling method. The sample used is the amount of corporate income tax revenue, the number of registered corporate taxpayers, the number of corporate income tax liabilities and the number of collectible corporate income tax liabilities and the number of SKPKB issued at KPP Pratama Bangkalan on a monthly basis during 2018 - 2022. Data analysis was carried out using IBM SPSS software. The results of this study indicate that the number of taxpayers and tax collection has no effect on corporate income tax revenue, while tax audits have an effect on corporate income tax revenue.  Keywords: Taxpayers, Tax Collection, Tax Audit, Tax Revenue
PENGUNGKAPAN INTELLECTUAL CAPITAL PADA MANAGEMENT LETTER DAN NILAI PERUSAHAAN Dyna Rachmawati; The, Louis Maria
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3499

Abstract

The purpose of this research is to examine the effect of disclosure of intellectual capital on the value of manufacturing sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses management letter as a source to collect the disclosure of intellectual capital. This study used a data sample for the 2019-2021 period of 294 manufacturing firm years which were determined by the purposive sampling method. The data analysis technique used is a multiple linear regression. The results of the study show that the disclosure of intellectual capital has a positive and significant effect on firm value. The decomposition disclosure of intellectual capital reveal that the environmental capital component has a positive and significant effect while the components of human capital, structural capital and relational capital have no effect on firm value. The control variables in this study, namely profitability and firm size, have no effect on firm value. The implication of this study is the disclosure of intellectual capital in the management letter has the information content. Investors consider disclosure of green intellectual capital management letter important. It shows the management commitment in implementing intellectual capital. Keywords: environmental capital, firm value, intellectual capital, human capital, relational capital, structural capital
PERAN MODERASI MOTIVASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK GENERASI Z Krisnawati Tarigan; Marselia Angelia
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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

Abstract

This research aims to analyze the influence of tax knowledge, tax socialization, tax awareness, and tax digitalization, as well as to examine the moderating role of tax motivation on the impact of these independent variables on tax compliance among generation Z. This research employing a quantitative method approach utilizes primary data collected through questionnaires. The data sample obtained was 211 respondents who are taxpayers from generation Z and domiciled in DKI Jakarta. Data analysis in this research involved validity test, reliability test, classical assumption testing, and hypothesis testing processed using IBM SPSS software version 25. The findings indicate that tax socialization has a negative influence on tax compliance among generation Z. Tax knowledge, tax awareness, and tax digitalization does not effect on tax compliance among generation Z. Tax motivation is able to moderate the relationship between tax socialization and tax compliance among generation Z. Tax motivation does not moderate the relationship between tax knowledge, tax awareness, and tax digitalization with the tax compliance of generation Z. Keywords: Tax Compliance, Taxpayers, Generation Z, Tax Motivation
PROFITABILITAS DARI SUDUT PANDANG TATA KELOLA YANG BAIK DAN UKURAN PERUSAHAAN Novyarni, Nelli; Pratiwi, Amreiza; Harni, Reni; Kartijo
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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

Abstract

In this study, we will analyse the consumer goods, basic materials, and chemicals sectors for companies listed on the Indonesia Stock Exchange from 2020 to 2022. We will look at how firm size and effective corporate governance affect profitability.   E-Views 12 panel data regression analysis and descriptive quantitative methods are used in this investigation.   Participants in the research include companies that were listed on the IDX between 2020 and 2022 and belong to the consumer products, basic materials, and chemicals sectors.  The sample, which consisted of 71 firms and yielded 213 observations in total, was selected using a purposeful selection method.   This inquiry makes use of secondary sources of information.  For the purpose of documenting the data gathering process, the official websites of the company and IDX (www.idx.co.id) are used.   Based on the study's findings, we can say that “(1) managerial ownership has a positive and significant effect on profit, (2) constitutional ownership does not affect profit, (3) an independent board of commissioner ownership has a positive and significant effect on profit, (4) the audit committee ownership has a positive and significant effect on profit , and (5) the size of the company ownership has a positive and significant effect on profit”.  Keywords :  Ownership, Independence Board of commissioners, Audit Committee, Company Size, Profitability

Page 28 of 29 | Total Record : 283

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