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Jurnal Ilmiah Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30471931     EISSN : 30472334     DOI : 10.69714
Core Subject : Education,
Education Other
Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 110 Documents
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PENGARUH KARAKTERISTIK PERUSAHAAN, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK Adhitya Putri Pratiwi; Dewi Wulandari
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/933vq177

Abstract

This study aims to analyze the effect of firm characteristics, capital intensity, and sales growth on tax aggressiveness in companies listed in the IDX30 index on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data derived from companies’ financial statements and annual reports. The sample was determined using a purposive sampling technique, resulting in 13 companies observed over five years, yielding 65 panel data observations. The analysis was conducted using panel data regression with the Random Effect model processed through EViews 12. The results indicate that simultaneously, firm characteristics, capital intensity, and sales growth have an effect on tax aggressiveness (sig. 0.000). Partially, firm characteristics (sig. 0.0129) and capital intensity (sig. 0.0001) have a significant effect on tax aggressiveness, while sales growth does not have a significant effect on tax aggressiveness (sig. 0.1085).
Analisis Pengaruh Arus Kas Operasi(AKO), Arus Kas Investasi(AKI), dan Arus Kas Pendanaan(AKP) terhadap Harga Saham pada PT. Sidomuncul Tbk Feri Irawan; Aris Munandar; Ovriyadin Ovriyadin
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/998pb943

Abstract

The purpose of this study is to examine the effect of Operating Cash Flow (OCF), Investing Cash Flow (ICF), and Financing Cash Flow (FCF) on the stock price of PT Sido Muncul Tbk. The statement of cash flows is one of the most important sources of information used by investors to assess a company's financial performance and to support investment decision-making. Since the cash flow statement reflects the company's financial condition, changes in its components are expected to influence stock price movements.This study employs a quantitative research approach using secondary data, consisting of the annual financial statements and stock price data of PT Sido Muncul Tbk. Multiple linear regression analysis was applied to examine the relationship between the independent and dependent variables. The sample was selected using a purposive sampling technique, resulting in financial statement data that met the research criteria over a 13-year observation period. The analysis included classical assumption tests, namely normality, heteroscedasticity, multicollinearity, and autocorrelation tests. Hypothesis testing was conducted using the partial test (t-test), simultaneous test (F-test), and the coefficient of determination (R²).The results indicate that operating cash flow has a negative effect on stock prices, investing cash flow has a positive effect on stock prices, and financing cash flow has a negative effect on stock prices. Simultaneously, operating cash flow, investing cash flow, and financing cash flow have a positive effect on stock prices.
Pengaruh Debt To Equity Ratio, Total Assets Turnover, dan Arus Kas Operasi Terhadap Financial Distress pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Periode 2020-2024 Sovia Maharani; Abrar Amri; Linda Rahmazaniati; Dara Angreka Soufian; Sari Maulida Vonna
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zg6mqz17

Abstract

This study aims to examine the effect of the Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Operating Cash Flow on financial distress among infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative research approach, with the population consisting of all infrastructure sector companies listed on the Indonesia Stock Exchange throughout the observation period. The sample was selected using a purposive sampling technique, resulting in 40 companies. Data were analyzed using binary logistic regression with the assistance of IBM SPSS Statistics 25 software. The findings indicate that, partially, the Debt to Equity Ratio and Operating Cash Flow have a significant effect on financial distress, whereas Total Asset Turnover has no significant effect on financial distress. Simultaneously, the Debt to Equity Ratio, Total Asset Turnover, and Operating Cash Flow significantly affect financial distress. The Nagelkerke R Square value of 0.34 indicates that 34% of the variation in financial distress can be explained by the three independent variables, while the remaining 66% is explained by other variables outside the research model.
Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa Terhadap Efektivitas Pengelolaan Alokasi Dana Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten Salsabila Yayang Lovedy; LMS Kristiyanti; Indra Lila Kusuma
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/e7tw4808

Abstract

This study examines the effect of accountability, transparency, and the competence of village officials on the effectiveness of Village Fund Allocation (Alokasi Dana Desa/ADD) management in Jeblog Village, Karanganom Sub-district, Klaten Regency. Good village financial governance is essential to support effective, efficient, and sustainable rural development, yet ADD management in Jeblog Village still faces challenges related to reporting discipline, information disclosure, and the technical capacity of village apparatus. A quantitative approach was employed, with data collected through questionnaires distributed to 57 respondents consisting of 9 village officials and 48 community members familiar with ADD management, determined through saturated (census) sampling. Data were analyzed using multiple linear regression with the assistance of SPSS. The results show that accountability, transparency, and the competence of village officials each have a positive and significant partial effect on the effectiveness of ADD management, while simultaneously the three variables also significantly affect the dependent variable, with an adjusted R² of 0.437. These findings suggest that strengthening accountability, transparency, and the competence of village apparatus is a strategic pathway to improve the effectiveness of Village Fund Allocation management.
Pengaruh Price Earning Ratio dan Debt To Equity Ratio terhadap Earnings Management pada Subsektor Makanan dan Minuman di Bursa Efek Indonesia Selvida Selvida; Abrar Amri; Linda Rahmazaniati; Cut Widy Aulia Putri
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/htzmw522

Abstract

This study aims to analyze the influence of the Price-Earnings Ratio (PER) and Debt-to-Equity Ratio (DER) on Earnings Management within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021–2024 period. Earnings management is measured using the Modified Jones Model, while PER and DER serve as independent variables. The study employs a quantitative approach with a causal research design. The sample was selected using purposive sampling, resulting in 39 companies and a total of 156 observations over the study period. Data analysis was conducted using panel data regression with the aid of EViews 13 software. The results indicate that, individually, the price-earnings ratio does not have a significant effect on earnings management, whereas the debt-to-equity ratio has a positive and significant effect. However, simultaneously, both the price-earnings ratio and the debt-to-equity ratio have a significant effect on earnings management.
Pengaruh SAP dan PI Terhadap Akip dengan Tingkat Religiusitas sebagai Variabel Moderasi Rahmi Juanda; Lilis Marlina
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mwj8vb63

Abstract

This study examines the effect of Government Accounting Standards and Internal Control on the Performance Accountability of Government Institutions, with religiosity as a moderating variable in the Regional Government of West Aceh Regency. This quantitative study employed an associative approach. The population comprised 30 Regional Government Work Units (SKPK), with 60 respondents selected through purposive sampling, consisting of financial management personnel and structural officials. Data were collected using questionnaires and analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results show that Government Accounting Standards and Internal Control have a positive and significant effect on the Performance Accountability of Government Institutions, both partially and simultaneously. Religiosity also significantly moderates the relationship between Government Accounting Standards and performance accountability, as well as between Internal Control and performance accountability. These findings indicate that stronger implementation of Government Accounting Standards and Internal Control, supported by higher religiosity among government officials, enhances the performance accountability of government institutions.
ANALISIS DETERMINAN PENDAPATAN ASLI DAERAH: STUDI EMPIRIS PERAN REALISASI PENERIMAAN DAN POTENSI PAJAK DI KABUPATEN KENDAL Fina Rizkiyanti; Sukemi Kamto Sudibyo; Iwan Koerniawan
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/eq4y3v90

Abstract

The purpose of this study was to assess the impact of the Kendal Regency Treasury on the actualization of rural and Urban Land and building tax (PBB-P2) revenues and prospective regional income tax (PAD). The optimal panel data regression Model is the fixed effect model, and is used to assess 100 observations from 20 sub-districts covering the years 2020-2024. According to the findings, PAD is negatively and significantly affected by PBB-P2 revenue realization, while PAD is positively and significantly affected by tax potential. In R2 = 93.71%, both factors have a major impact on PAD at the same time. The optimization of the local tax base is essential to strengthen fiscal capacity and increase PAD.
Pengaruh Pertumbuhan Penjualan, Beban Pajak Tangguhan, dan Ukuran Perusahaan terhadap Penghindaran Pajak Adhitya Putri Pratiwi; Ishika Komalasari
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ys06sr70

Abstract

This study aims to analyze the effect of sales growth, deferred tax expense, and firm size on tax avoidance. This research employs a quantitative approach utilizing secondary data. The population consists of 57 companies listed in the agricultural product sub-industry within the consumer non-cyclicals sector on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a purposive sampling method, 9 companies were selected as samples, yielding 45 observation data points. The data were analyzed using panel data regression with EViews 13 software, where the Random Effect Model (REM) was selected as the best fit model. The simultaneous results show that sales growth, deferred tax expense, and firm size significantly affect tax avoidance. Partially, firm size has a significant effect on tax avoidance, whereas sales growth and deferred tax expense do not affect tax avoidance.
PENGARUH RETURN ON EQUITY, CURRENT RATIO, INVENTORY TURNOVER DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM Ina Septiahani; Anissa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4e018j50

Abstract

This study aims to examine the effect of Return on Equity, Current Ratio, Inventory Turnover and Price to Book Value on Stock Prices of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange during the 2022–2025 period. In this study, Return on Equity, Current Ratio, Inventory Turnover, and Price to Book Value serve as the independent variables, while Stock Price is the dependent variable. This study uses secondary data obtained from the annual financial statements of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange for the 2022–2025 period. The sampling technique employed is purposive sampling, resulting in a total sample of 205 observations. The data were analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS). The results indicate that Return on Equity, Current Ratio, Inventory Turnover, and Price to Book Value simultaneously have a significant effect on Stock Prices. Partially, Return on Equity, Current Ratio, and Price to Book Value have a significant effect on Stock Prices. In contrast, Inventory Turnover has no significant effect on Stock Prices of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange during the 2022–2025 period.
Pengaruh Independensi Auditor, Audit Report Lag, Fee Audit, Rotasi Auditor dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025 Siti Halimah Mutdmainah; Annisa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/sb8qg652

Abstract

This study aims to examine the effect of Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size on Audit Quality. Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size are the independent variables, while Audit Quality is the dependent variable. This study uses secondary data obtained from the annual reports and audited financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The research sample was selected using the purposive sampling technique, and the data were analyzed using Binary Logistic Regression with IBM SPSS Statistics. The results indicate that Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size simultaneously affect Audit Quality. Partially, Auditor Independence, Auditor Rotation, and Public Accounting Firm Size have a significant effect on Audit Quality, whereas Audit Report Lag and Audit Fee do not have a significant effect on Audit Quality.

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