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INDONESIA
Akurasi
Published by LPMP Imperium
ISSN : 26852888     EISSN : 26852888     DOI : https://doi.org/10.36407/akurasi.v7i1.1474
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
AKURASI: Jurnal Riset Akuntansi dan Keuangan addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, Financial reporting and adoption of IFRS/IAS by SMEs, financial management, and related issue. All methodologies, such as analytical, empirical, behavioral, surveys, and case studies are welcome. AKURASI encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable or capable of being adapted to the different accounting and business environments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol 5 No 1 (2023)" : 9 Documents clear
Profitability, financial leverage, size, dan underpricing stock price Wendy Salim Saputra; Alfredo Brendis Yuliman; Bella Cynthia Lesmana W
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.740

Abstract

his study aims to prove the relationship between profitability, financial leverage, and firm size on stock price underpricing in manufacturing companies listed on the IDX during the 2017-2019 period. This study uses a hypothesis test method to analyze the relationship between profitability, financial leverage, and firm size on stock price underpricing. This study uses 73 manufacturing companies listed on the IDX that carried out IPOs during the 2017 – 2019 period. This test was carried out using SPSS statistical software version 25. The results of this study are that profitability and company size variables influence underpricing stock prices, while leverage has no effect against underpricing of stock prices. Public interest statement The results of this research can practically be used as material for company considerations in managing a company before conducting an IPO, and it is hoped that this research can add to the accounting research literature in the field of financial accounting and management accounting.
The effect of tax planning activities and firm characteristic: Evidence from Indonesia Kennardi Tanujaya; Winda Lius
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.765

Abstract

This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. Public interest statement This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company. Article history Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023
Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM Adrian Adrian; Samuel Horas Sarjana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.795

Abstract

This article provides information about the role of the Government and Financial Services Industry in Supporting the Digital transformation of Micro, Small, and Medium Enterprises (MSMEs) to improve Indonesia’s economy. Methodology through Literature Research. Micro, Small, and Medium Enterprises (MSMEs) as productive economic enterprises owned by individuals and business entities, based on a survey by the Ministry of Cooperative SMEs in March 2021, amounted to 64.2 million by contributing to Gross Domestic Product (GDP) 61.07% or Rp. 8,573.89 trillion. Digital-based MSME growth is targeted at 24 million in 2023 and 30 million in 2024, while digital-based modern cooperatives are targeted for 400 units in 2023 and 500 units in 2024. Digital transformation of MSMEs not only encourages the use of the marketplace but can also collaborate and increase production capacity so that they can go public and go international—growth in the number of MSMEs in terms of their number and contribution to the economy. Public interest statement This article aims to see how effective education and financial literacy for MSMEs by the government and financial institutions can encourage MSMEs to go digital in managing their business. Article history Received 21 Dec 2022 | Revised 27 Dec 2022 | Accepted 31 Dec 2022 | Online First 03 Feb 2023
A qualitative analysis on transfer pricing tax audit performance in Indonesia Faisal Labib Zulfiqar; I Gusti Ketut Agung Ulupui; Dwi Kismayanti Respati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.805

Abstract

This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals. Public interest statement Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.
Return on Assets in the Automotive Sub Sector Company: working capital turnover, company size, current ratio, debt to equity ratio Adityo Alif Rahman Kusumo; Kumba Digdowiseiso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.812

Abstract

The purpose of this study was to determine the factors that influence return on assets (ROA) in the automotive and component sub-sector companies. There are four factors tested, namely, working capital turnover (WCTO), company size, current ratio (CR), and debt to equity ratio (DER). The automotive sub-sector companies that make up the population of this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2011-2020 period. Sampling using purposive sampling technique, obtained from a population of 13 companies into nine companies as a sample. Proof of the results was carried out by means of panel data regression analysis through STATA 16. Data processing showed that the results were only CR which did not significantly affect ROA. While the WCTO is positively significant, firm size and DER have a significant negative effect on ROA. Suggestion, due to the variation in results, future researchers need to do research in a longer term.
Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey Rini Oktavia; Unggul Purwohedi; I Gusti Ketut Agung Ulupui
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.822

Abstract

This study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular. Public interest statement Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper. Article History Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023
Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance Vianty Adella Santo; Cipbarani Dwi Nastiti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.848

Abstract

This study aims to determine the effect of financial distress, leverage, and capital intensity on tax avoidance in manufacturing companies in the basic & chemical sektors listed on the Indonesia Stock Exchange for 2017 - 2020. This study uses secondary data. The independent variables in this study are financial distress, leverage, and capital intensity. The dependent variable used is tax avoidance. The research data was obtained from annual reports from the Indonesia Stock Exchange (IDX) in 2017 - 2020. The sampling technique used was purposive sampling. This study uses multiple regression analysis methods. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the leverage variable has a positive influence on tax avoidance. The financial distress variable has a negative effect on tax avoidance. While the capital intensity does not affect tax avoidance. Public interest statement The results of this study can be used as additional knowledge or as a source of insight related to the factors that influence tax evasion behavior. The Directorate General of Taxes can provide oversight, particularly regarding tax avoidance practices following the provisions of the tax legislation. Thus, tax avoidance practices can be minimized. Article history Received 11 Aug 2022 | Revised 29 Sep 2022 | Accepted 17 Nov 2022 | Online First 18 Jan 2023
Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba Dade Nurdiniah; Chita Oktapriana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.871

Abstract

This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence. Public interest statement This research can provide input for companies, especially in managing companies to generate profits; the profits generated must look stable or persistent because persistent profits can reduce investor anxiety about their investment decisions.
Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia Hary Saputra Sundoro; Jovanny M. Suherman
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.888

Abstract

Indonesia is the world's largest CPO producer, which can positively impact its economic fundamentals. However, clearing new land for CPO farming will have an impact in the form of carbon emissions. The amount of carbon emissions can have an impact on the Indonesian economy as well. Thus, the study aims to predict the relationship between the amount of CPO production, carbon emissions, and GDP in Indonesia. The study uses the VAR method. The annual data starts from 1980 to 2020. PCPO and CO2 are positively related, especially in the long term. PCPO and GDP also have a positive relationship, especially in the long term. The relationship between CO2 emissions and GDP is also positive in the long term. In the short term, the three variables are related lucratively. The most significant relationship is between PCPO and CO2 emissions. Public interest statement Understanding the relationship between CPO production, carbon emissions, and GDP is necessary, considering that Indonesia is the largest CPO producer. As the largest CPO producer, it will impact the economy. It will also have an impact on the creation of carbon emissions. Therefore, it is necessary to understand how those variables are related

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