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 167 Documents
 13   14   15   16   17 
Kinerja ESG dan nilai perusahaan: Financial slack sebagai moderasi Reynaldi Dharmawan; Aurora Angela
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1796

Abstract

Firm value reflects market perceptions of a company’s strategic decisions, including ESG performance and financial flexibility. This study examines the effect of ESG performance on firm value and investigates the moderating role of financial slack in the ESG–firm value relationship, which constitutes the novelty of this research. The sample comprises 106 firms listed on the Refinitiv Eikon during 2020–2024 with ESG scores. The results indicate that ESG performance does not have a significant effect on firm value, while financial slack has a positive and significant direct effect. However, the interaction between ESG performance and financial slack is not statistically significant, suggesting that financial slack does not strengthen the impact of ESG performance on firm value. These findings imply that financial flexibility plays a more immediate role in enhancing firm value than ESG performance within the observed period, and that excess financial resources do not necessarily increase the market’s valuation of ESG activities. Public interest statements This study implications for companies indicate that ESG performance does not guarantee increased company value in the short term. However, ESG still needs to be considered as part of a long-term strategy, as it can contribute to reputation, operational sustainability, risk management, and future regulatory compliance. The implications for the public and investors indicate that investors cannot rely solely on ESG scores in making short-term investment decisions; portfolio selection should still consider fundamental factors such as profitability, liquidity, and funding structure.
Pengaruh Tingkat Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM dengan Kesadaran Membayar Pajak Sebagai Variabel Mediasi Di Kota Pontianak Albius Ranga; Febriati Febriati; Reni Dwi Widyastuti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1811

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah sampai saat ini dipandang belum menunjukkan performa optimal pada dimensi kepatuhan wajib pajak UMKM meskipun kontribusi pajak merupakan dasar utama pendapatan negara sehingga penelitian ini difokuskan untuk mengkaji pengaruh tingkat kepercayaan kepada pemerintah yang terkait dengan kepatuhan wajib pajak UMKM terhadap pembentukan kesadaran membayar pajak sebagai variabel mediasi. Riset ini menerapkan desain kuantitatif dengan partisipasi 100 unit usaha UMKM yang ditentukan berdasarkan purposive sampling. Data yang dihimpun melalui kuesioner selanjutnya dianalisis dengan pendekatan SEM PLS memakai aplikasi SmartPLS dan hasil pengujian menunjukkan bahwa tingkat kepercayaan kepada pemerintah tidak berpengaruh signifikan secara langsung terhadap kepatuhan wajib pajak UMKM sementara kesadaran membayar pajak terbukti berkontribusi positif dalam meningkatkan kepatuhan. Selain hal tersebut, tingkat kepercayaan kepada pemerintah berdampak pada kepatuhan wajib pajak UMKM melalui jalur tidak langsung dengan kesadaran membayar pajak sebagai mediator sehingga penelitian ini menyatakan bahwa peningkatan kepatuhan wajib pajak UMKM akan lebih berhasil apabila difokuskan pada penguatan kesadaran membayar pajak yang dipengaruhi oleh tingkat kepercayaan kepada pemerintah
Pengaruh green strategy, CSR dan kinerja lingkungan terhadap kualitas laporan keuangan sektor makanan-minuman Fitri Yuda; Febriati Febriati; Ali Afif
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1813

Abstract

This study examined the influence of green strategy, CSR, and environmental performance on the quality of financial statements in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This sector significantly contributes to Indonesia's GDP but faces environmental issues, such as waste and emissions, that affect reporting transparency. The analysis, based on a quantitative methodology using secondary data from the annual and sustainability reports of 22 companies over 3 years, was conducted in SPSS 27 using multiple regression. The findings revealed that while green strategy and CSR have a significant negative impact on financial statement quality due to high implementation costs, environmental performance positively influences quality by enhancing transparency and stakeholder trust. The study recommends expanding the sample size and the timeline for further research to enhance the generalizability of the results. Public interest statements This study aims to guide food and beverage manufacturing companies in enhancing financial report quality by implementing green strategies, strengthening CSR programs, and improving environmental performance. It highlights the importance of integrating sustainability into financial reporting to boost transparency, accountability, and stakeholder trust
Pengaruh penerapan green accounting dan komite audit terhadap profitabilitas pada perusahaan basic materials yang terdaftar di Bursa Efek Indonesia Sabet Tina Sibarani; Riky Sai Maruli; James Uly Reke
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1821

Abstract

This study aims to analyze the influence of Green Accounting and Audit Committees on the profitability of Basic Materials companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study population consisted of 113 companies. The raw materials sector experienced 10 delistings during the research period. Based on purposive sampling criteria, 93 companies that did not experience delistings during the study period were selected. Over 4 years, the total sample size was 372. GA was measured using the ratio of Net Income to Environmental Expenses. At the same time, the Audit Committee was proxied by the number of audit committee members listed in the company's annual report. Company profitability was measured using ROA. The analysis method was a quantitative, multiple linear regression approach. The results showed that GA had no significant effect on company profitability. Similarly, the Audit Committee, measured by the number of members, did not significantly influence ROA. Simultaneously, these two independent variables also had no significant effect on profitability. Public interest statements This research reveals that implementing green accounting and having an audit committee do not always directly increase profitability. Therefore, an optimal implementation is needed to improve performance and enhance the company's competitiveness.
Green banking, bank size, operational efficiency, and financial performance: Evidence from Indonesian Stock Exchange Eko Apriyanto; Agoestina Mappadang
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1552

Abstract

This study aims to examine the effect of green banking, bank size, and operational efficiency on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A quantitative approach was employed using secondary data from annual reports. The sample was selected using a saturated sampling technique, yielding 16 private and national banks with a total of 48 observations (16 banks × 3 years). Data were analyzed using multiple linear regression with SPSS. The findings reveal that, in part, green banking has no significant effect on financial performance (ROA), whereas bank size and operational efficiency (BOPO) have significant effects. Public interest statements These results provide empirical insights into the effectiveness of green banking in emerging markets and highlight the dominant role of operational efficiency within the stakeholder theory framework.
Pengaruh likuiditas, profitabilitas, dan solvabilitas terhadap penerimaan opini audit going concern pada perusahaan sektor pertambangan Devito Ardiansyah Gumilar; Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i2.1881

Abstract

This study aims to examine the effect of liquidity, profitability, and solvency on the acceptance of going concern audit opinions in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data collected from annual reports and financial statements. The sample consisted of 29 companies with 87 firm-year observations selected through purposive sampling. Panel data regression analysis was conducted using EViews 13, and the Common Effect Model (CEM) was selected as the most appropriate model. The findings indicate that liquidity, measured by the Current Ratio (CR), and profitability, measured by Return on Assets (ROA), have a negative and significant effect on the acceptance of going concern audit opinions. In contrast, solvency, measured by the Debt to Asset Ratio (DAR), has no significant effect. The originality of this study lies in its focus on mining companies during the 2022–2024 post-pandemic period, providing updated empirical evidence on the financial factors influencing auditors' decisions in issuing going concern audit opinions.
Pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap audit report lag Muhammad Fauzan; Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 3 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i3.1886

Abstract

Penelitian ini mengkaji pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap keterlambatan laporan audit. Populasi terdiri dari perusahaan-perusahaan di sektor Bahan Baku yang terdaftar di Bursa Efek Indonesia (IDX) selama tahun 2023–2025. Dengan menggunakan purposive sampling, 25 perusahaan dipilih, menghasilkan 75 observasi perusahaan-tahun. Regresi data panel diproses dengan Eviews 12, dan Model Efek Acak dipilih sebagai model estimasi terbaik. Hasil penelitian menunjukkan bahwa profitabilitas (Return on Assets) tidak memiliki pengaruh signifikan terhadap keterlambatan laporan audit, sedangkan solvabilitas (Rasio Utang terhadap Aset) dan likuiditas (Rasio Lancar) masing-masing memiliki pengaruh signifikan. Ketiga variabel independen tersebut secara bersama-sama menjelaskan 94,52% variasi keterlambatan laporan audit. Pernyataan kepentingan publik Perusahaan yang laporan keuangannya menunjukkan ketergantungan yang lebih besar pada utang atau likuiditas jangka pendek yang lebih lemah cenderung membutuhkan waktu lebih lama untuk mengaudit laporan tahunannya, sehingga menunda informasi yang dibutuhkan investor. Temuan ini mendorong perusahaan-perusahaan di sektor Bahan Baku untuk mengelola leverage dan modal kerja dengan lebih hati-hati serta mempersiapkan dokumentasi pendukung audit lebih awal, sehingga laporan keuangan yang telah diaudit dapat sampai ke investor dan regulator tepat waktu.

Page 17 of 17 | Total Record : 167

 13   14   15   16   17 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 3 (2026) Vol. 8 No. 2 (2026) Vol. 8 No. 1 (2026) 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