AKRUAL : Jurnal Akuntansi dan Keuangan`
An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the results of research on business. AKRUAL : Jurnal Akuntansi dan Keuangan invites manuscripts in the areas: Finance, Public sector accounting, Taxation, Financial Accounting and Stock Market, Management accounting, Auditing, Accounting information systems, Shariah Accounting,
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106 Documents
<![CDATA[Pengaruh Managerial Ownership, Profitability, Firm Size dan Capital Structure ]]>
<![CDATA[Dimas Wicaksono]]>;
<![CDATA[Ade Saputra]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i1.3061
<![CDATA[This study aims to examine the effect of the variables Managerial Ownership, Profitability, and Company Size on Capital Structure in Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 period. In this study, capital structure is measured using the Debt to Equity Ratio (DER). Samples were taken by purposive sampling method with certain criteria, during the study period. Based on the predetermined sample criteria, the number of observational data that can be processed is 60 data. The analytical method used is Multiple Linear Regression processed using SPSS 25. The results of this study indicate that the independent variable Managerial Ownership has a negative and significant effect on the dependent variable Capital Structure. Profitability independent variable has a negative and significant effect on the dependent variable Capital Structure. While the independent variable Firm Size has a positive and significant effect on the dependent variable Capital Structure.]]>
<![CDATA[Pengaruh Financial Ratio dan Profit Growth Dimasa Pandemi Covid-19 ]]>
<![CDATA[Median Wilestari]]>;
<![CDATA[Rika Arpiani]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i1.3063
<![CDATA[The purpose of this study is to determine the profit growth of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. Judging from the financial ratios, liquidity ratios, solvency ratios, activity ratios and profitability ratios. The population of this study is the consumer goods industry sector which has obtained annual financial reports (annually reports) published on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used in this study was purposive sampling, namely the method of selecting samples on previously known characteristics so that 13 samples were obtained. The analysis technique used in this research is descriptive analysis with multiple linear regression analysis method, classic assumption test, independent simple T-Test different test with SPSS 25 program. The results showed that, (1) the current ratio has no significant positive effect on the growth variable profit, (2) debt ratio has a significant positive effect on profit growth variable, (3) total asset turnover has no significant negative effect on variable, (4) net profit margin has significant positive effect on profit growth variable.]]>
<![CDATA[Kepemilikan Institusional sebagai Moderasi: Manajemen Laba, Financial Distress, Sales Growth terhadap Praktik Tax Avoidance ]]>
<![CDATA[Moh Abdurrosyid]]>;
<![CDATA[Mita Amalia Damayanti]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i1.3064
<![CDATA[This study aims to examine the effect of earnings management, financial distress and sales growth on tax avoidance practices with institutional ownership as a moderator. The population in this study are companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2016-2021 period. Through purposive sampling technique obtained a sample of 228 research data. The analytical method used is panel data regression and moderated regression analysis which is processed using Eviews 9. The results of this study indicate that earnings management has a significant positive effect on tax avoidance practices, financial distress has a significant negative effect on tax avoidance practices, sales growth has a significant negative effect on tax avoidance practices. tax avoidance, institutional ownership can weaken the effect of earnings management on tax avoidance practices, institutional ownership can weaken the effect of financial distress on tax avoidance practices, institutional ownership can strengthen the effect of sales growth on tax avoidance practices.]]>
<![CDATA[Pengaruh Capital Expenditure, Special Allocation Fund, General Allocation Fund dan Level of Regional Financial Independence ]]>
<![CDATA[Rianto -]]>;
<![CDATA[Heryanto -]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i1.3065
<![CDATA[This study aims to determine the effect of Capital Expenditures, Special Allocation Funds, General Allocation Funds on the Level of Regional Financial Independence in D.I Yogyakarta Province in 2014-2021. The samples used in this study were all regencies/cities in the Province of D.I Yogyakarta using the census sampling technique. The independent variables of this study are Capital Expenditures, Special Allocation Funds and General Allocation Funds. The dependent variable of this study is the Level of Regional Financial Independence. The results show that capital expenditure has no effect on the level of regional financial independence, while the Special Allocation Fund has a significant negative effect on the level of regional financial independence, and the general allocation fund has a significant negative effect on the level of regional financial independence]]>
<![CDATA[Analisis Cash Flow Volatility, Sales Volatility, Leverage dan Earning Persistence ]]>
<![CDATA[Sunaryo -]]>;
<![CDATA[Humaeroh -]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i1.3066
<![CDATA[This study aims to analyze the effect of cash flow volatility, sales volatility, and leverage on earning persistence in Consumption sector companies listed on the indonesia stock exchange for the 2017-2020 periode. Samples taken using the purpose sampling method. The type of data used is secondary data sourced from the indonesia stock exchange website. The population in this reseacrh are Consumption sector companies listed on the indonesia stock exchange for the 2017-2020 periode. From a population of 51 Consumption sector companies, 25 companies were obtained as samples with an observation period of 4 years (2017-2020). The data analysis method used is multiple linear regression analysis. Based on the results of the research show that the cash flow volatility have a positive and significant effect on earnings persistence, sales volatility have a positive and significant effect on earnings persistence and leverage have a positive and significant effect on earnings persistence.]]>
<![CDATA[Analisis Market Value, Underwriter’s Reputation, Shareholding dan Underpricing ]]>
<![CDATA[Elan Kurniawan]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i1.3067
<![CDATA[This study aims to determine the effect of Market Value, Underwriter's Reputation, and Public Share Ownership on Underpricing. The sample used in this study is the Manufacturing Sector Companies Conducting IPOs on the Indonesia Stock Exchange for the 2009-2021 period with 29 sample companies using the purposive sampling method. The analytical method used is multiple linear regression analysis which is processed using IBM SPSS version 26. The dependent variable of this study is underpricing which is measured using. The independent variables of this study are Market Value is measured by using total net income with shares outstanding, Underwriter's reputation is measured by ranking using an ordinal scale, and Public Share Ownership is measured by using the number of shares offered to the public divided by the number of shares outstanding multiplied by 100%. The results showed that partially market value and underwriter reputation had a significant positive effect on underpricing, while public share ownership had no significant effect on underpricing.]]>
<![CDATA[Analisis Institutional Ownership, Managerial Ownersip dan Capital Structure ]]>
<![CDATA[Efrinal -]]>;
<![CDATA[Ayu Ning Tias]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i1.3068
<![CDATA[This study aims to determine the effect of institutional ownership and managerial ownership on the capital structure of transportation companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample in this study amounted to 100 companies in the transportation sub-sector companies listed on the Indonesia Stock Exchange for 5 (five) years using the purposive sampling method. This study used secondary data. The data analysis technique used in this study is Multiple Linear Remotion Analysis with the regression equation Y = -1.302 + 0.789X1 + 0.203X2 + 0.208X3. The results of this study show that institutional ownership has no significant effect on the capital structure. Meanwhile, managerial ownership has a positive and significant effect on the capital structure.]]>
<![CDATA[STUDI LITERATUR: PENGARUH KOMPETENSI, PENGALAMAN, DAN INDEPENDEN AUDITOR TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT INVESTIGATIF ]]>
<![CDATA[Anita Eka Pratiwi]]>;
<![CDATA[Tri Ratnawati]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i2.3608
<![CDATA[This research aims to conduct a literature review of previous studies and by documenting various references on topics and related to the effectiveness of the implementation of investigative audit procedures. This research method uses a qualitative approach or can be called a literature study. The data used in this study are secondary data in the form of previous research journals. The results showed that there are three factors that influence the effectiveness of the implementation of investigative audit procedures, namely auditor ability, auditor experience, and auditor independence. Auditor ability, both in communication, analysis, and understanding of fraud detection techniques, has a significant influence on the results of investigative audits.]]>
<![CDATA[PENYUSUNAN ANGGARAN KOMPREHENSIF SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN LABA PADA PT SHINDO TIARA TUNGGAL ]]>
<![CDATA[Aryanto Aryanto]]>;
<![CDATA[Fikky Sherlinadya]]>;
<![CDATA[Neng Ima Rahmayanti]]>;
<![CDATA[Rachmat Agus Santoso]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i2.3612
<![CDATA[This research was conducted at PT. Shindo Tiara Tunggal is a company engaged in thesnack food industry. The purpose of conducting this research is to find out and analyze thepreparation of the sales budget as a means of planning and controlling profits.The data usedwill be analyzed using qualitative methods, namely this research begins with data collection,observation and analysis of documents related to the object of research and ends with drawingconclusions. The data collection technique used is by interviewing and observing the company'sactivities.Based on the research conducted at the company, a problem was found, namely that itcould be seen that the control carried out by PT. Shindo Tiara Tunggal related to theoperational activity of selling snacks is not optimal, this is because the company does not yethave work standards or work targets which are manifested in the form of plans to prepare asales budget and costs related to operational sales of the company's products.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMEPENGARUHI KUALITAS AUDIT ]]>
<![CDATA[Nabilah Noviyanti]]>;
<![CDATA[Efrinal -]]>
<![CDATA[ AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah ]]>
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DOI: 10.34005/akrual.v5i2.3617
<![CDATA[This study aims to determine the effect of independence and time budget pressure on audit quality during the Covid-19 pandemic. The population in this study is the Public Accounting Firm in East Jakarta and Bekasi. The sample used in this study were auditors at Public Accounting Firms in East Jakarta and Bekasi, with 34 respondents using a purposive sampling method. The independent variables of this study are independence and time budget pressure. The dependent variable of this study is audit quality during the Covid-19 pandemic. The results show that independence has no significant effect on audit quality during the Covid-19 pandemic. Meanwhile, time budget pressure has a significant negative effect on audit quality during the Covid-19 pandemic.: Independence: Independence]]>
