Akurasi
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.
Articles
152 Documents
<![CDATA[Pengaruh ESG risk rating score, ukuran perusahaan, leverage, dan likuiditas terhadap kinerja keuangan perusahaan ]]>
<![CDATA[Oktrivina, Amelia]]>;
<![CDATA[Ambarwati, Sri]]>;
<![CDATA[Rosdiana, Elly]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.964
<![CDATA[This study addresses the issue of sustainability, which has increasingly become a central focus for companies in their operational activities. One form of accountability for implementing sustainability is the disclosure of Environmental, Social, and Governance (ESG) values in sustainability reports. The ESG risk rating score serves as an indicator to evaluate how effectively a company manages risks across these three aspects. This research aims to examine the influence of ESG risk rating, company size, leverage, and liquidity on the financial performance of firms listed in the ESG Leaders Index from 2020 to 2023. The data was obtained from the Indonesia Stock Exchange using a purposive sampling technique, resulting in 60 observations from 15 companies over four years. The analysis method employed is multiple linear regression. The findings indicate that the ESG risk rating score and company size significantly negatively impact financial performance. In contrast, leverage and liquidity demonstrate a significant favorable influence on the economic performance of the companies. Public interest statements This study provides a foundational reference for future research and aids practitioners in understanding critical factors influencing financial performance. It enhances financial decision-making by offering insights that contribute to academic literature and practical applications within finance. This research ultimately supports organizations in improving their sustainability practices and economic outcomes.]]>
<![CDATA[Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business ]]>
<![CDATA[Kezia Josephine]]>;
<![CDATA[Vianty Adella Santo]]>;
<![CDATA[Cecilia Aura Chantika]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i2.992
<![CDATA[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.]]>
<![CDATA[Fraud teori, dan keterkaitan dengan bidang akuntansi, manajemen, ethical culture, audit dan tehnologi: Suatu studi literatur ]]>
<![CDATA[Sri Ambarwati]]>;
<![CDATA[Susilawati Susilawati]]>;
<![CDATA[Ameilia Damayanti]]>;
<![CDATA[Roy Prakoso]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i2.1013
<![CDATA[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.]]>
<![CDATA[Pengaruh profitabilitas dan struktur modal terhadap nilai perusahaan pada sektor transportasi ]]>
<![CDATA[Oktrivina, Amelia]]>;
<![CDATA[Astuti, Shinta Budi]]>;
<![CDATA[Janah, Zulfa Nurul]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i3.1026
<![CDATA[This study aims to analyze the impact of profitability, measured by return on assets and equity, and capital structure assessed through the debt-to-equity ratio on firm value in the transportation sector listed on the Indonesia Stock Exchange. The sample consists of 13 companies over a research period from 2017 to 2020, utilizing purposive sampling for sample selection. A total of 52 observations were conducted, employing panel data analysis techniques with the assistance of Eviews 10 software. The results indicate that return on assets and return on equity do not affect firm value during the specified period. In contrast, the debt-to-equity ratio has a positive influence on firm value. Public interest statements This research highlights the importance of understanding factors influencing firm value, such as profitability and capital structure, for stakeholders in the transportation sector. This study offers insights that can aid investors and managers in making informed investment and financial management decisions. The findings are expected to contribute to developing better and more sustainable business practices within the transportation industry.]]>
<![CDATA[Pengaruh laba bersih, ukuran perusahaan, struktur modal, dan likuiditas terhadap harga saham ]]>
<![CDATA[Melinda, Hesti Sisma]]>;
<![CDATA[Dewi, Siska]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i3.1027
<![CDATA[This study aims to determine the effect of net profit, company size, capital structure, and liquidity on stock prices (a case study on a manufacturing company in the food and beverage sub-sector in 2018-2022). The research population is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for 2018-2022. The sampling technique used was the purposive sampling technique. The data type used is secondary data obtained from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple linear regression using SPSS version 25. The partial results show that stock prices have a positive and significant effect on stock prices, company size has no effect on stock prices, capital structure has a negative and significant effect on stock prices, and liquidity has no effect on stock prices. Public statement interest This research can be used as input in assessments carried out by company management and the wider community to measure share prices to attract investors to invest their capital in the company to make a profit.]]>
<![CDATA[Pengaruh rasio keuangan alam mendeteksi kecurangan laporan keuangan: Perusahaan consumer non-cylicals di Bursa Efek Indonesia tahun 2018-2021 ]]>
<![CDATA[Putri, Narifa Alya]]>;
<![CDATA[Nuryatno, Muhammad]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i3.1042
<![CDATA[The study aims to analyze Leverage (debt to equity & debt to asset), Profitability (gross profit margin), Asset Composition, Liquidity (Current Ratio), and Capital Turnover affect Financial Statement Fraud. The population used by non-cylical consumer companies listed from the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique of this study is by purposive sampling. This study used multiple regression and IBM SPSS. Secondary data includes annual financial statements. The results of the writing concluded that debt to equity, debt to asset, gross profit margin, Asset Composition did not have a significant effect on financial statement fraud. Current Ratio and Capital Turnover have a significant negative effect on financial statement fraud.]]>
<![CDATA[Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari ]]>
<![CDATA[Abrori, Mochamad Ali]]>;
<![CDATA[Utaminingtyas, Tri Hesti]]>;
<![CDATA[Zakaria, Adam]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i3.1070
<![CDATA[The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.]]>
<![CDATA[Financial literacy, gender, and economic behavior: The perspective of undergraduate accounting students ]]>
<![CDATA[Setiana, Sinta]]>;
<![CDATA[Debbianita, Debiannita]]>;
<![CDATA[Eunike, Eiren]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i3.1093
<![CDATA[This study aims to check and analyze the impact of financial literacy and gender on economic behavior. The population comprises 247 active undergraduate accounting students of Maranatha Christian University in batches 2019, 2020, and 2021. Moreover, the Slovin formula with a 1% error margin calculates the total samples 241, taken by stratified random sampling. Unfortunately, only 229 students responded to the survey between September and October 2022. Therefore, the structural equation based on covariance analyzes the related responses through checking hypotheses. After testing and discussing them, this study infers that financial literacy does not affect economic behavior. However, males are better at financial behavior than females. Public interest statementsBased on the result of this study, the undergraduate accounting department suggests that the students follow a registered financial planning class before graduation to get the recognized competency documented in the diploma supplement. Coincidentally, the class to get this certification is organized by appointed lecturers in the undergraduate management department at Maranatha Christian University. Therefore, this class can give them a deeper understanding of personal financial management.]]>
<![CDATA[Faktor-faktor yang memengaruhi agresivitas pajak pada industri manufaktur tahun 2017-2021 ]]>
<![CDATA[Gulam, Rizal]]>;
<![CDATA[Pangestuti, Dinik Fitri Rahajeng]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i3.1097
<![CDATA[This study aims to determine the influence of gender of directors, independent commissioners, audit committee, profitability and leverage on tax aggressiveness. This study is quantitative research using multiple linear regression techniques using a purposive sampling method based on predetermined criteria. The object of this research is manufacturing companies in the consumer goods industrial sector 2017-2021. This research uses panel data with a total of 170 observations from a sample of 34 companies. The results of the study show that women are more careful in making decisions but the results obtained are that gender cannot affect tax aggressiveness. Independent commissioners, in law are organs that must exist, but cannot influence tax aggressiveness because companies only want to comply with regulations. Leverage cannot reduce tax aggressiveness because high leverage will create high risks. But the audit committee and profitability can reduce the aggressiveness of the company because the audit committee can assist the commissioner in supervising, and profitability can reflect the company's financial well-being. Audit committee and profitability have a positive effect on tax aggressiveness. Gender of directors, independent commissioners and leverage have no effect on tax aggressiveness.]]>
<![CDATA[Pengaruh karakteristik perusahaan terhadap tax avoidance ]]>
<![CDATA[Saraswati, Fitri Dyah]]>;
<![CDATA[Utami, Endang Sri]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i3.1116
<![CDATA[This study examines the impact of firm characteristics on the practice of tax avoidance. The primary objective of this study is to examine the impact of profitability, leverage, liquidity, and business size on the level of tax avoidance among coal mining firms that are publicly listed on the Indonesia Stock Exchange during the time frame of 2019 to 2022. The study employed a quantitative approach and utilized a research design focused on establishing causal relationships. The information utilized for this research is categorized as secondary data. To determine the sample size utilizing the purposive sampling method, 44 data points were collected in total. The study utilized a documentation-driven approach to gather data. Descriptive analysis of classical assumptions and multiple linear regression analysis were utilized to analyze the research data. The results of this research suggest that there is no statistically significant relationship between profitability and tax avoidance. Nonetheless, it has been determined that both leverage and liquidity exert a substantial impact on tax avoidance. Conversely, it seems that the size of firm as an entity does not exert a substantial influence on tax avoidance. Tax avoidance is manifestly influenced by the concurrent presence of profitability, leverage, liquidity, and corporate scale.]]>
