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[Analisis determinan kinerja pasar modal (IDX30) di Indonesia ]]>
<![CDATA[Sundoro, Hary Saputra]]>;
<![CDATA[Putlia, Grace]]>;
<![CDATA[Lie, Jessica Vonnie]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1124
<![CDATA[Indonesia has a capital market called the Indonesian Stock Exchange (IDX). IDX performance can be measured from existing indices and one of them is the IDX30 index. IDX 30 performance can be influenced by several factors such as macroeconomic variables and CPO prices. This research aims to determine movements in capital market performance in Indonesia caused by influencing factors. The VECM method will be used in this research. The research period starts from 2019 to June 2023. The result of this research is that CPO prices and inflation have a positive influence, while reference interest and exchange rates have a negative influence on IDX30 performance in the short and long term. The performance response of the IDX30 is most influenced by the IDX30 variables themselves. Public interest statements The research hopes that the relevant parties, especially the government, issuers and investors can take the necessary policies. The results of this research can be a reference material in predicting capital market movements in Indonesia, especially the IDX30 index, which is caused by factors that influence it, such as macroeconomics and CPO prices.]]>
<![CDATA[Pengaruh mekanisme corporate governance terhadap integritas laporan keuangan ]]>
<![CDATA[Handayani, Tri]]>;
<![CDATA[Budiantara, Martinus]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i3.1126
<![CDATA[The purpose of this research is to examine the influence of institutional ownership, managerial ownership, independent commissioners, and the audit committee on the integrity of financial reports. The research population consists of insurance sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sampling method used is purposive sampling, with a total of 13 companies selected as samples. Data analysis techniques include classic assumption tests, such as normality tests, multicollinearity tests, autocorrelation tests, and heteroskedasticity tests. Hypothesis testing is conducted using multiple regression analysis. The results of this study indicate that institutional ownership, the audit committee, and independent commissioners have an impact on the integrity of financial reports, while managerial ownership does not have an impact on the integrity of financial reports Public interest statements This research is expected to serve as a valuable reference for enhancing understanding and knowledge in the field of accounting, as well as providing crucial information for investors and financial analysts in evaluating investment decisions related to companies.]]>
<![CDATA[The effect of profitability, company size, liquidity, bond age and collateral on bond ratings in banking companies listed on the Indonesia Stock Exchange ]]>
<![CDATA[Fadli, M.Fajar Zahrul]]>;
<![CDATA[Ilhami, Susanti Dwi]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i1.1139
<![CDATA[The only form of funding that a company used to obtain funds was by issuing bonds. This research aims to determine the significance of the effect of profitability, company size, liquidity, bond age, and collateral on bond ratings in banking sector companies listed on the IDX. The data in this research is secondary data obtained from www.idx.co.id and the PT Pefindo website. The total sample was 14 banking sector company bonds for the 2018–2022 period, using a purposive sampling method. The data analysis technique used is a logistic regression analysis test with the IBM SPSS Statistics 26 program. The results of the analysis show that profitability has a significant positive effect on bond ratings. Company size has an insignificant negative effect on bond ratings. Liquidity has a significant positive effect on bond ratings. Bond age has an insignificant positive effect on bond ratings. Collateral has a significant negative effect on bond ratings.]]>
<![CDATA[Financial distress BUMN di Indonesia: Studi pada perusahaan go-public tahun 2017-2022 ]]>
<![CDATA[Bahrum, Susatyo]]>;
<![CDATA[Hariranto, Susanto S.]]>;
<![CDATA[Mayangsari, Sekar]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i1.1149
<![CDATA[The aim of this research is to analyze whether there is an influence of the variables profitability, leverage, company size, volatility, and audit quality on the financial distress of Go-Public Companies in 2017-2022. This research contributes to covering the gap in differences in previous research results while providing a different perspective by using corporate sector moderating variables in analyzing the financial distress of Go-Public BUMN in Indonesia. The data population that will be used is Go-Public companies listed on the Indonesia Stock Exchange (BEI) in the research period 2017-2022. The research results show that partially leverage has a negative effect and company size has a positive effect on financial distress, while stock volatility has no negative effect and audit quality has no positive effect on financial distress of BUMN in Indonesia as proxied by the Altman Z-Score value. However, simultaneously, these four variables have an influence in predicting the financial distress of BUMN listed on the Indonesia Stock Exchange for the 2017-2022 period. The moderating variable in this study shows that all sectors examined in this study are able to provide a negative moderating impact on audit quality and a positive impact on the company size variable.]]>
<![CDATA[Board diversity dan kinerja pasar perusahaan sektor property dan real estate ]]>
<![CDATA[Sejati, Dedy Satrio]]>;
<![CDATA[Muazaroh, Muazaroh]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i1.1171
<![CDATA[This study aims to investigate whether the diversity of board characteristics, such as gender diversity, age diversity, and diversity in length of work, impacts the market performance of companies in the property and real estate sector. The study population comprised 862 companies listed on the Indonesia Stock Exchange (IDX) in 2022. Purposive sampling was employed, and 55 property and real estate companies listed on the Indonesia Stock Exchange (IDX) were selected as the sample during the 2020-2022 period. The study used 163 research data as samples. The results demonstrate that the gender diversity of directors significantly negatively impacts the company's market performance. On the other hand, directors' age diversity significantly impacts the company's market performance. Meanwhile, the directors' service length diversity could be more significant in the company's market performance. The findings of this study suggest that age diversity should be considered when selecting a board of directors in the property sector, as it will complement each other between young and old directors and improve the company's market performance.. Public interest statements The benefit of this research for the general public is understanding the influence of board diversity and the value of property and real estate sector companies as input regarding knowledge for people in the world of work.]]>
<![CDATA[Pemediasian Kinerja Keuangan: Manajemen laba dan Kebijakan dividen terhadap Nilai Perusahaan ]]>
<![CDATA[Molina, Molina]]>;
<![CDATA[Aliendia, Aditya]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i1.1176
<![CDATA[This research was conducted with the aim of analyzing the effect of earnings management and dividend policy on firm value with financial performance as the intervening variable. Firm value is an indicator of financial performance for companies that have gone public. High corporate value will indicate high shareholder prosperity. The research was conducted using population data from 168 listed manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2019. The sampling method in this study used purposive sampling and used the SEM PLS regression analysis technique and path analysis which was processed using the WarpPLS 7.0 program. The research results show that earnings management and dividend policy directly affect financial performance and firm value. While financial performance is able to mediate the relationship between earnings management and firm value, as well as the relationship between dividend policy and firm value, financial performance can mediate these two variables.]]>
<![CDATA[Moderasi Reputasi Kantor Akuntan Publik pada Hubungan antara Financial Distress dan Komite Audit dengan Audit Delay ]]>
<![CDATA[Indriyanto, Erwin]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1177
<![CDATA[This study aims to analyze the effect of the reputation of the Public Accounting Firm (KAP) as a moderating variable in the relationship between financial distress and audit committees on audit delay in mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The methodology used in this study is a quantitative approach with a descriptive and analytical research design. The study population includes companies in the mining sector listed on the Indonesia Stock Exchange, with samples taken using the purposive sampling method. The sample selection criteria include companies that consistently publish complete annual reports and have relevant data during the study period. The data used are secondary data obtained from the company's financial statements. The variables studied include financial distress as measured by the Debt to Asset Ratio (DAR), the audit committee as measured by the number of audit committee members, and the reputation of the KAP as measured by a dummy variable based on partnership status with the Big Four KAP. Data analysis was carried out using multiple regression with the help of the Eviews statistical application. The results of the study indicate that the reputation of the KAP plays a significant role as a moderating variable in the relationship between financial distress and audit delay, but not on the audit committee and audit delay. Financial distress and the audit committee directly affect audit delay. Public interest statements Based on the results of the study, it is recommended that companies in the mining sector pay attention to the reputation of the KAP in choosing an auditor to increase stakeholder trust and reduce audit delay.]]>
<![CDATA[Pengaruh kompetensi auditor, penggunaan analitik big data, dan penggunaan forensik digital terhadap kualitas audit investigatif ]]>
<![CDATA[Aji, Wahyu Nugroho Dwi Kuncoro]]>;
<![CDATA[Wardhani, Nurhastuty Kesumo]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1232
<![CDATA[Investigative audits are crucial in uncovering indications of state losses and criminal acts of corruption in Indonesia. The quality of investigative audits influences the success of the law enforcement process and the justice system's integrity. Factors such as auditor competency, Big Data analytics, and digital forensics are important in improving the quality of investigative audits. This research aims to test the impact of auditor competency, Big Data analytics, and digital forensics on improving the quality of investigative audits. A purposive sampling method was used with 127 BPK auditor respondents. The data analysis method used is multiple linear Regression. The research achievements show that auditor competency, the use of Big Data analytics, and the application of digital forensics significantly impact the quality of investigative audits. BPK institutions should pay attention to selecting auditors with a high level of competency, use Big Data analytics, and apply digital forensic technology to improve their investigative audit performance. Public interest statements This research directly contributes to improving the quality of investigative audits, which has the potential to promote transparency and accountability in public financial management. The findings provide practical guidance for audit institutions to enhance their selection, training, technology, and audit practices, empowering them to make positive changes.]]>
<![CDATA[Evaluasi Compliance Risk Management (CRM) Dalam Kegiatan Pengawasan Di KPP Pratama Gianyar ]]>
<![CDATA[Shabarudin, Akhmad]]>;
<![CDATA[Nuryanah, Siti]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i1.1266
<![CDATA[The low number of Daftar Sasaran Prioritas Penggalian Potensi (DSP3) which derives from Compliance Risk Management (CRM) (8.47% of the DSP3) at Gianyar Tax Service Office motivates this study to evaluate the use of CRM called CRM Fungsi Pemeriksaan dan Pengawasan (CRM Rikwas) in supervision activities (starting from the planning, implementation, and follow-up stages) at Gianyar Tax Service Office. Evaluation is measured by the criteria of effectiveness at the planning stage of supervision and adequacy at the stage of implementation and follow-up stage of supervision. This study is a case study with an evaluation approach. The research method used is a qualitative method and descriptive analysis. Data was collected by collection of documentation, interviews with the Account Representative (AR) and the Head of the Supervision Section, and questionnaires to the AR. The results of the evaluation with the effectiveness criteria showed that CRM Rikwas suggests effectiveness in the planning stage of supervision. The results of the evaluation with the adequacy criteria indicate that the CRM Rikwas is not adequate in assisting the supervision activities (implementation and follow-up stages) because several indications of non-compliance are not following the actual situation. Based on these findings, this study recommends that AR at the Gianyar Tax Service Office review the non-conforming indicators first and recommends the DGT follow up on those findings.]]>
<![CDATA[Evaluasi Penerapan Sistem Manajemen Anti Penyuapan (SMAP) pada Inspektorat Jenderal Kementerian A ]]>
<![CDATA[Adelina, Zhazha Mia]]>;
<![CDATA[Nuryanah, Siti]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i1.1268
<![CDATA[To implement Presidential Instruction No. 10 of 2016 concerning Actions to Prevent and Eradicate Corruption, the National Standardization Body adopted ISO 37001:2016 concerning the Anti-Bribery Management System (Sistem Manajemen Anti Penyuapan/SMAP) to become SNI ISO 37001:2016. Currently, SMAP has been implemented by government institutions and companies in Indonesia. One of the agencies implementing SMAP is the Inspectorate General of Ministry A. The urgency of implementing SMAP is that the Inspectorate General as the Government Internal Supervisory Apparatus has a risk when conducting an audit that has the potential for negotiations to cover up a problem, so that the audit process made to be vulnerable to bribery. The purpose of this research to evaluate the implementation of the SMAP that has been carried out by the Inspectorate General of Ministry A. This research is case study research with evaluation scenarios using the gap analysis method on 7 requirements clauses based on SNI ISO 37001: 2016 namely Organizational Context, Leadership, Planning, Operations, Support, Performance Evaluation, and Improvement. Gap analysis is used to find out the weaknesses between the current application Conditions and how important the Conditions must be achieved. The results of the study show that the implementation of the Support, Performance Evaluation, and Improvement clauses in terms of implementation still needs to be improved.]]>
