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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 66 Documents
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PENGARUH BONUS PLAN TERHADAP RESPON PASAR DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2021-2023 Ria Lusiana; Marhaendra Kusuma; Imarotus Suaidah
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/m2g66m20

Abstract

This study aims to examine the effect of bonus plans on market response with income smoothing as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The novelty of this research lies in the inclusion of income smoothing as a mediating variable. The bonus plan variable is proxied by the natural logarithm of salary expenses, income smoothing is measured using the Eckel index, and market response is measured using stock returns. This research uses secondary data obtained from the IDX website in the form of annual financial reports and daily stock prices. The sample consists of 19 banking companies listed on the IDX. This is a quantitative study using path analysis as the analytical technique. The findings show that, on average, banking companies engage in income smoothing. The results indicate that the bonus plan has a positive effect on market response, the bonus plan has a positive effect on income smoothing, income smoothing has no significant effect on market response, and income smoothing does not mediate the relationship between the bonus plan and market response.
PENGARUH ASSET TANGIBILITY, SALES GROWTH, DAN BUSINESS RISK TERHADAP STRUKTUR MODAL (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Rani Nopita; Miftahol Horri
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ntzg5007

Abstract

This study aims to analyze the effect of Asset Tangibility, Sales Growth, and Business Risk on Capital Structure in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research method used is quantitative analysis with multiple linear regression tests using SPSS version 26. The results showed that simultaneously Asset Tangibility, Sales Growth, and Business Risk affect Capital Structure. Partially, Asset Tangibility has a positive and significant effect on Capital Structure. High fixed assets can be a guarantee that makes it easier for companies to obtain funding from investors and creditors. Sales Growth variable has a positive and significant effect on Capital Structure. The increase in sales can increase cash which can be a source of internal capital for the company. Business risk variable negatively and significantly influences Capital Structure. This indicates that companies with high business risk tend to reduce debt
PENGARUH CARBON EMISSION DISCLOSURE, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Widi Putri Matalata; Lilik Pirmaningsih; Fadilla Purwitasari
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/f0z7w077

Abstract

This study aims to determine the effect of carbon emission disclosure, firm size, and environmental performance on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER ratings. A total of 52 observations from 13 purposively selected companies were analyzed using multiple linear regression with SPSS. The results indicate that, simultaneously, the three independent variables have a significant effect on firm value. However, when tested partially, carbon emission disclosure and environmental performance do not show a significant effect, while firm size has a positive effect on firm value.
PENGARUH KINERJA KEUANGAN DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI 2021-2023 Nahariyah Binti Irwan; Miftahol Horri
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/d7dv4n05

Abstract

This study aims to examine the effect of financial performance and earnings management practices on firm value in manufacturing companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Financial performance is measured using the Return on Assets (ROA) ratio, while earnings management is analyzed using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression. The study population includes all infrastructure companies listed on the IDX, with samples drawn using a purposive sampling technique. The data used are secondary data from the companies' annual financial reports. The results show that simultaneously, financial performance and earnings management do not have a significant effect on firm value. Partially, financial performance also has no significant effect, while earnings management has been shown to have a significant effect on firm value. These findings indicate that investors pay more attention to earnings management practices than profitability indicators when assessing companies in the infrastructure sector. This research is expected to enrich the accounting literature and provide practical information for investors, managers, and regulators regarding the factors that influence firm value.
FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9cwehr95

Abstract

This research delves into how the size of a public accounting firm, the time it takes to complete an audit, whether a company is publicly owned, and its financial health, or distress, affect whether or not a company changes auditors. The main goal here is to look at the practical impacts of these things – the firm's size, how long audits take (audit delay), if the company is public, and its financial standing – on companies in the manufacturing sector switching their auditors. This study looked at a group of 37 businesses. To test the ideas, the researchers used t-tests and F-tests. The findings show that there's a noticeable link between the size of the accounting firm and how likely a company is to switch auditors. But, other things like audit delay, whether the company is public, and any financial distress didn't seem to have a big effect on auditor switching.
PENGARUH RETURN ON ASSETS, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM Tantyazhari Utami; Dicky Arisudhana
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4rn5xy50

Abstract

This study investigates the influence of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Earnings Per Share (EPS) on the stock prices of non-cyclical food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a purposive sampling method on 51 companies, this research analyzed 204 observational data through multiple linear regression. The results indicate that CR and EPS have a significant positive impact on stock prices, while DER has a significant negative impact. Conversely, ROA was found to have no significant effect. These findings suggest that during the post-pandemic economic recovery, investors in this defensive sector prioritized corporate liquidity, a healthy capital structure, and direct shareholder returns over asset utilization efficiency when making investment decisions.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN KAPASITAS OPERASI TERHADAP FINANCIAL DISTRESS Siti Nurdian Erniza; Triana Anggraini
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/f85wvc37

Abstract

This study analyzes the effect of leverage, firm size, sales growth, and operating capacity on financial distress in retail companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using quantitative descriptive methods and multiple linear regression (SPSS 22), 19 sampels from 30 companies were obtained through purposive sampling. The results show that leverage and operating capacity have a negative effect on financial distress, while firm size and sales growth have no effect.
PENGARUH NET PROFIT MARGIN, DEBT TO EQUITY RATIO, EARNING PER SHARE, CURRENT RATIO TERHADAP HARGA SAHAM Daniel Sardon Agustinus Marbun; Anissa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/61e64d59

Abstract

This study aims to examine the influence of Net Profit Margin, Debt to Equity Ratio, Earning Per Share, and Current Ratio on Stock Prices. In this research, Net Profit Margin, Debt to Equity Ratio, Earning Per Share, and Current Ratio are treated as the independent variables. Meanwhile, Stock Price acts as the dependent variable. This research utilizes secondary data from food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period, with a sample of 51 companies. The sampling technique used is purposive sampling, and the analytical method is multiple linear regression. The results indicate that Debt to Equity Ratio has a negative influence on Stock Prices. Conversely, Net Profit Margin, Earning Per Share, and Current Ratio show a positive influence on Stock Prices
PENGARUH BIAYA LINGKUNGAN, LEVERAGE, UKURAN DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR AGRICULTURAL PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024). Siti Mudrikah; Anissa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hkz0t879

Abstract

This study aims to analyze the influence of environmental costs, leverage, firm size, and liquidity on financial performance (an empirical study on agricultural product sub-sector companies listed on the indonesia stock exchange for the period 2021-2024). The research method used was secondary data obtained from companies’ annual reports. Samples were selected using purposive sampling based on specific criteria, and data were analyzed using multiple linear regression. The results show that leverage has a significant negative effect on financial performance. Meanwhile, environmental costs, size, and liquidity have no effect on financial performance.
PENGARUH UKURAN PERUSAHAAN, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN Louis Louis; Anissa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/467f9g57

Abstract

This study aims to examine the effect of Company Size, Current Ratio, Debt to Equity Ratio, and Return on Assets on Firm Value. Company Size, Current Ratio, Debt to Equity Ratio, and Return on Assets serve as independent variables, while Firm Value serves as the dependent variable. This study uses secondary data from a population of 25 companies, namely Infrastructure companies in the Construction sub-sector listed on the Indonesia Stock Exchange in 2021-2024. A total of 21 (twenty-one) companies were sampled for the study, with observation periods of 2021-2024. The sampling technique used was purposive sampling with multiple linear regression analysis. The results of this study indicate that Company Size, Current Ratio, Debt to Equity Ratio, and Return on Assets partially and simultaneously influence Firm Value.

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