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 struktur GCG terhadap manajemen laba dengan koneksi politik sebagai variabel moderasi ]]>
<![CDATA[Hasan, Ismail]]>;
<![CDATA[Rani, Puspita]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1295
<![CDATA[This research aimed to determine the influence of good corporate governance structure on earnings management with political connection as a moderating variable. The independent variables were managerial ownership, institutional ownership, board size, and independent commissioners. Earnings management was the dependent variable. The moderating variable was political connection. The research population was non-financial services companies listed on the Indonesia Stock Exchange 2018-2022. The research sample was 562 firm-years. The research results showed that institutional ownership and independent commissioners had a negative influence on earnings management, while managerial ownership and board size had no influence on earnings management. Political connection weakened the negative influence of institutional ownership on earnings management. Political connection was not proven to strengthen the positive influence of managerial ownership on earnings management. Political connection was not proven to weaken the negative influence of board size and independent commissioners on earnings management. Public interest statements This research can increase knowledge regarding GCG structures, political connection and earnings management. The results of this research can also be used as input for regulators in implementing GCG to prevent earnings management.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Farmasi di BEI ]]>
<![CDATA[Elbawati, Anjula]]>;
<![CDATA[Rusmita, Sari]]>;
<![CDATA[Haryono, Haryono]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1318
<![CDATA[The current economic situation has created fierce competition among companies to increase their value and appear attractive to investors. This study aims to determine the impact of financial ratios (liquidity, profitability, and solvency) on the value of pharmaceutical companies listed on the IDX. Multiple linear regression analysis methods were used in this study. The results indicated that liquidity positively and significantly affects firm value. In contrast, profitability and solvency have a negative and insignificant impact on firm value. Simultaneously, liquidity, profitability, and solvency collectively significantly influence firm value. Public interest statements This study is valuable for understanding how financial ratios affect the value of pharmaceutical companies listed on the IDX. By analyzing liquidity, profitability, and solvency ratios, this study helps investors and managers make better-informed decisions. Investors can evaluate financial health and growth potential, while managers can pinpoint areas that require improvement. This research is anticipated to enhance the transparency and efficiency of the Indonesian capital market, particularly in the pharmaceutical sector.]]>
<![CDATA[Pengaruh profitabilitas, cash holding, ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi ]]>
<![CDATA[Rosiana, Ela]]>;
<![CDATA[Rafa, Wukuf Dilvan]]>;
<![CDATA[Heniwati, Elok]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1319
<![CDATA[This research was carried out with the aim of testing and analyzing the influence of profitability, cash holding, and firm size on earnings management through moderating managerial ownership. The type of research applied is causal based and involves quantitative methods from secondary data. The population of this study consists of companies in the real estate, property and building construction sectors that are officially listed on the IDX for the 2020-2023 period. Purposive sampling technique is a data collection technique. Data processing involves the Eviews version 10 application. Sample selection. Profitability has a positive influence on earnings management, cash holding does not affect earnings management, and company size does not affect earnings management. Meanwhile, managerial ownership cannot moderate profitability in earnings management, cash holding with earnings management can be moderated by managerial ownership, and company size in earnings management cannot be moderated by managerial ownership.]]>
<![CDATA[Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance perusahaan properti dan real estate tahun 2021-2023 ]]>
<![CDATA[Valensia, Gracia Sherlytta]]>;
<![CDATA[Maulidia, Rahma]]>;
<![CDATA[Ikhsan, Syarbini]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1320
<![CDATA[Many companies employ strategies to avoid tax liabilities by reducing their tax burden and minimizing their tax liabilities. Weaknesses in tax regulations can be used by these companies to offload their tax liabilities. The purpose of this research is to investigate the impact of factors such as CEO tenure, the existence of women on the board, and the practice of accounting conservatism on tax avoidance. This research investigates companies within the property and real estate sector that are registered on the IDX between 2021-2023. A quantitative approach was employed in this study, utilizing secondary data from company annual reports retrieved from the IDX website and the company's official website. The research adopted purposive sampling for selecting 69 observations. Data processing was carried out using the SPSS 25.0 application. This study found that neither CEO tenure nor the existence of female directors had a significant impact on tax avoidance. However, conservative accounting practices are shown to have a positive and significant impact on tax avoidance. Public interest statements These findings can be utilized by companies in two ways. First, when recruiting leadership, experience or gender diversity alone may not be the strongest indicators to minimize the tax burden. Secondly, the results of this study suggest that tax authorities may need to be more vigilant and selective in their supervision to ensure all taxpayers comply with their tax obligations.]]>
<![CDATA[Pengaruh konservatisme akuntansi dan leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi ]]>
<![CDATA[Vionika, Margareth]]>;
<![CDATA[Astarani, Juanda]]>;
<![CDATA[Yunita, Khristina]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i3.1328
<![CDATA[This study examines and analyzes accounting conservatism and the power to avoid taxes with institutional ownership as a moderating variable. This sample includes manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2023. This study includes 37 companies that meet the sample criteria. The analytical method is multiple linear regression analysis, and the analytical tool is SPSS 25. This research indicates that accounting conservatism does not influence efforts to avoid taxes; power influences efforts to avoid taxes; institutional ownership cannot control accounting conservatism to avoid taxes, and institutional ownership can weaken the power used to avoid taxes. Public interest statements The study provides valuable insights for corporate managers, investors, and policymakers regarding the interplay between accounting practices, tax strategies, and ownership structures. By understanding these dynamics, stakeholders can make more informed decisions that align with their financial and ethical objectives.]]>
<![CDATA[Pengaruh corporate social responsibility dan corporate governance terhadap tax avoidance dengan earning performance sebagai pemoderasi ]]>
<![CDATA[Josephine, Kezia]]>;
<![CDATA[Santo, Vianty Adella]]>;
<![CDATA[Handoyo, Peter Darshan]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1329
<![CDATA[The purpose of this study is to test and provide empirical evidence of the influence of independent variables CSR as measured by LN Charitable Donations and CG as measured by LN Board Remuneration on the influence of dependent variables, namely Tax Avoidance as measured by ETR with a moderating variable, namely Earning Performance, which is measured using Return On Assets (ROA). This study will then use multiple regression analysis, which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the E-Views program. The results of this study show that CSR and CG do not affect ETR, and ROA cannot moderate the relationship between CSR and CG on ETR. Public interest statements This research can provide practical benefits for companies, regulators, and academics in understanding and managing effective Tax Avoidance, CSR, and CG practices to improve financial Performance. It can also encourage more responsible business practices and improve corporate accountability in terms of tax compliance and corporate financial transparency.]]>
<![CDATA[Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM ]]>
<![CDATA[Fitriyah, Nurindah Salma]]>;
<![CDATA[Yanti, Yanti]]>;
<![CDATA[Arimurti, Trias]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1330
<![CDATA[This research is very important to do because there is a very low decline in the number of Annual Tax Return reporting from the number of registered MSMEs in 2022-2023 caused by several factors such as religiosity, environmental culture and trust in tax authorities. The purpose of this study is to evaluate the effects of religiosity, environmental culture and trust in tax authorities. The approach used in this research is quantitative. The data needed for this research is primary data, obtained from google forms and distributed to MSMEs in Karawang Regency. The population in the study was 17,760 MSMEs recorded at KPP Pratama Karawang in 2023. The sample was taken utilizing purposive sampling so that 100 taxpayers were obtained with predetermined criteria according to the needs of the researcher. The test tool in the study used SmartPLS 3.0. The results of this study show that first, religiosity has no effect on MSME taxpayer compliance. Second, environmental culture affects MSME taxpayer compliance. Third, trust in tax authorities affects MSME taxpayer compliance.]]>
<![CDATA[Pengaruh listing age, leverage, opini audit terhadap kinerja keuangan dengan reputasi KAP sebagai variabel moderasi ]]>
<![CDATA[Antini, Neuneu Supri]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1348
<![CDATA[This research aims to examine and determine the influence of listing age, leverage and audit opinion on financial performance with KAP reputation as a moderating variable. This research is quantitative research with financial performance as the dependent variable. Financial performance in this research is measured by ROA. The population in this study are financial industry companies listed on the Indonesia Stock Exchange for the 2022-2023 period which were downloaded from the Indonesia Stock Exchange website (www.idx.co.id) and the company's official website. The population was filtered using a purposive sampling technique with the aim that the data obtained would be more representative so that the sample in this study was 105 companies that met the predetermined criteria. The research results show that the listing age and leverage variables have an effect on financial performance, while the audit opinion variable has no effect on financial performance. Furthermore, if we look at the moderating variables, then all dependent variables can influence the dependent variable. So it can also be concluded that the reputation of a public accounting firm (KAP) can strengthen the influence of the variables listing age, leverage and audit opinion on financial performance.]]>
<![CDATA[Beban pekerjaan, tingkat stres dan komitmen organisasi terhadap niat auditor resign ]]>
<![CDATA[Yantomi, Yantomi]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1354
<![CDATA[This study investigates the impact of workload, organizational commitment, and stress levels on auditors' intention to resign. The study utilizes quantitative methods and primary data obtained through an online survey using a questionnaire on Google Forms. The survey was distributed to individuals with work experience at KAPs in DKI Jakarta and West Java, excluding Big Four KAPs aged between 20 and 60 years with at least two years of experience. The findings indicate that workload does not directly affect auditors' intention to resign. At the same time, organizational commitment and stress levels significantly impact the organization. Additionally, when considered together, workload, organizational commitment, and stress levels collectively influence auditors' intention to resign. Public interest statements The research's findings can improve the public's understanding of the importance of transparency and accountability in accounting practices. It can also provide practical guidance for non-Big Four accounting firms in DKI Jakarta and West Java, improving efficiency and effectiveness in their services. .]]>
<![CDATA[Faktor – faktor yang mempengaruhi keputusan investasi mahasiswa ]]>
<![CDATA[Karo, Oktaviani Ros Mema]]>;
<![CDATA[Murtanto, Murtanto]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v6i2.1356
<![CDATA[The study examines how financial literacy, financial inclusion, and financial efficacy impact the investment decisions of economics and business students in Jakarta. It used a quantitative approach and collected data from 105 respondents through questionnaires. The multiple linear regression analysis with Eviews 12 revealed that the three independent variables positively and significantly affect investment decisions, explaining 89.09% of the variation. The findings highlight the importance of enhancing knowledge, access, and confidence in financial management to improve the investment decisions of college students. This study enhances our understanding of the financial behavior of young adults. It has implications for developing financial education programs and policies that promote responsible investment practices among college students. Public interest statements This research offers valuable insights into the factors influencing young people's investment decisions. Understanding the impact of financial knowledge, access to financial services, and confidence in managing money can assist college students in making wiser investment decisions.]]>
