cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muljanto Siladjaja
Contact Email
muljanto@unsurya.ac.id
Phone
+62 812-1345-9893
Journal Mail Official
editor.akurasi@gmail.com
Editorial Address
18 Office Park Lantai 25, Suite A2, Jl. TB Simatupang No. 18, Kebagusan, Pasar Minggu, Jakarta Selatan, DKI Jakarta. Indonesia 12520
Location
Kota adm. jakarta selatan,
Dki jakarta
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 6 Documents
 1 
Search results for , issue "Vol 5 No 2 (2023)" : 6 Documents clear
Pengaruh real activities manipulation, opinion shopping, dan sales growth terhadap penerimaan opini audit going concern Dian Widiyati; Annafisa Alfiah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.680

Abstract

This study aims to determine the effect of real activities manipulation, opinion shopping, and sales growth on the receipt of audit opinions in Industrial Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique uses the purposive sampling method; the samples obtained are as many as 23 Industrial companies for five years registered on the IDX with a total observation of 115 financial statement data. The hypothesis testing method in this study was tested using descriptive statistical analysis and logistic regression analysis using Eviews version 10. The results of this study show that partially real activities manipulation does not affect the receipt of audit opinion going concern, opinion shopping involves the receipt of audit opinion going concern, and sales growth does not affect the receipt of audit opinion going concern. Public interest statement This study could give insight for company to handling audit opinion through the policy of choosing public accounting firm. The company should follow the rules that regulate in Indonesia.
Pengaruh struktur modal, ukuran perusahaan, dan perencanaan pajak terhadap profitabilitas Ida Ayu Lestari; Wulandari Agustiningsih
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.909

Abstract

Profitability is essential for the company for its survival. This study aimed to determine the effect of capital structure, company size, and tax planning on the profitability of health sector companies listed on the Indonesia Stock Exchange in 2018-2021. The implementation of this research uses a causality associative research design with secondary data types. The sampling technique used purposive sampling and obtained as many as 15 companies that met the criteria from a total population of 23 companies with a research period of 4 years so that 60 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results showed that capital structure (Debt to Equity Ratio) did not affect profitability (Return On Assets), while company size (Size) and tax planning (Tax Retention Rate) had a positive effect on profitability (Return On Assets). Public interest statement Future researchers are expected to consider or add other variables affecting profitability, such as sales growth, leverage, dividend policy, inflation rates, and interest rates on different research objects. Factors from company size and tax planning can be used as the primary reference for companies to increase their profitability.
Determinan return saham pada perusahaan manufaktur periode 2016-2020 dengan analisis rasio keuangan Subur Karyatun
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.929

Abstract

This study aims to analyze the effect of liquidity, profitability, and solvency on stock returns in manufacturing companies for the 2016-2020 period. The data in this study uses secondary data in the form of financial reports that meet the criteria. The technique used in the analysis in this study was panel data linear regression using the EVIEWS 10 program. The test results using panel data regression with the EVIEWS 10 tool yielded only two of the three independent variables that had a significant effect on stock returns. Profitability as measured by return on equity and solvency as measured by the debt to equity ratio predicts stock returns in a positive direction. Meanwhile, liquidity as measured by the current ratio has no effect on stock returns. Investment in the manufacturing sector which is a capital-intensive company requires financing to develop the business so that a high solvency value can reflect a better stock return.
Feasibility analysis of rates of PDAM, South Halmahera district, North Maluku based on full cost recovery Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.956

Abstract

This study aims to conduct an analysis of the feasibility of PDAM tariffs in South Halmahera Regency based on full cost recovery. In 2018, the average water tariff per m3 was IDR 3,046.41, or 53.67% of the essential cost of water per m3 of IDR 5,676.60. Whereas for 2019, the average water tariff per m3 is IDR 3,112.35, or 52.02% of the crucial cost of water per m3 of IDR 5,982.96. In 2018 and 2019, the selling price of water was still below the basic price of water, so the applicable average tariff did not fully cover costs (full cost recovery). This happened because it used the 2006 water tariff. PDAM Halmahera Selatan Regency has never proposed a new tariff policy. It has yet to evaluate its tariff policy every year because it focuses on its social role in serving the community's water supply and expanding service coverage. PDAM has also never received operational assistance subsidies from the South Halmahera Regency Government. Public interest statements This study proposes tariff changes that can cover total costs (full cost recovery) for the Regent of South Halmahera Regency. If the tariff proposal is not approved, the PDAM should seek operational assistance subsidies to cover the full costs from the South Halmahera Regency Government. If the two efforts are unsuccessful, the PDAM must carry out cost efficiencies to reduce the high operating expenses.
Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business Kezia Josephine; Vianty Adella Santo; Cecilia Aura Chantika
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.992

Abstract

The purpose of this study is to conduct an influence test and provide empirical evidence of the influence of independent variables, namely Intellectual Capital on dependent influences, namely Financial Performance which is assessed using ROA (Y1) and ROE (Y2) on non-family business companies. This study then applies multiple regression analysis which includes classical assumption tests, hypothesis tests and descriptive statistical tests. Data testing is assisted by using the SPSS program. The total number of companies consistently recorded in Kompas100 during 2018 – 2021 is 141 companies, but the number of samples that comply with purposive sampling provisions is 45 companies. Thus, the observation data used amounted to 158 research data. The results prove that IC has a positive influence on ROE and ROA. While firm's size has a significant negative effect on ROE and ROA. Public interest statements This research can be used as input in the assessment carried out by company management and the general public to measure the company's financial performance. The factors in this assessment can be seen through the development of intellectual capital by companies that do not only focus on tangible assets, but also manage their intangible assets.
Fraud teori, dan keterkaitan dengan bidang akuntansi, manajemen, ethical culture, audit dan tehnologi: Suatu studi literatur Sri Ambarwati; Susilawati Susilawati; Ameilia Damayanti; Roy Prakoso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.1013

Abstract

This article delves into various theories about fraud and their development, explaining why the theory of fraud is both broad and constantly evolving. The method used in this research was a literature study, referencing the period since the beginning of the development of the Fraud theory. Each theory is criticized for giving way to new variables, making the most appropriate contribution to scientific development, and explaining fraud prevention practices in companies. Research on fraud has been widely carried out both abroad and in Indonesia. The findings from this literature study reveal that fraud is inseparable from ethics. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. Public interest statement Fraud is not solely related to management accounting but also involves behavioral accounting and psychological aspects, which should be integrated because fraud involves organizational and human behavior.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 7 No 3 (2025) Vol 7 No 2 (2025) Vol 7 No 1 (2025) Vol 6 No 3 (2024) Vol 6 No 2 (2024) Vol 6 No 1 (2024) Vol 5 No 3 (2023) Vol 5 No 2 (2023) Vol 5 No 1 (2023) Vol 4 No 3 (2022) Vol 4 No 2 (2022) Vol 4 No 1 (2022) Vol 3 No 3 (2021) Vol 3 No 2 (2021) Vol 3 No 1 (2021) Vol 2 No 3 (2020) Vol 2 No 2 (2020) Vol 2 No 1 (2020) Vol 1 No 2 (2019) Vol 1 No 1 (2019) More Issue