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 160 Documents
 1   2   3   4   5 
PENGARUH DIVIDEN PAYOUT RATIO, TINGKAT PERTUMBUHAN, DAN UKURAN PERUSAHAN TERHADAP STRUKTUR MODAL PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2013-2017. David David; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.161

Abstract

Abstract: This study aims to determine the effect of dividend payout ratio, firm size, and company growth rate on the capital structure of pharmaceutical companies in Indonesia Stock Exchange year 2013-2017. The sample selection technique used purposive sampling and research sample obtained 9 companies. The data analysis method used is multiple linear regression analysis. Data analysis techniques used are classical assumption test and multiple linear analysis. Based on the results of the analysis shows that the dividend payout ratio does not affect the capital structure, firm size does not affect the capital structure, corporate growth has no effect on capital structure.
TINGKAT KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM PUSAT BADAN LAYANAN UMUM MILIK KEMENTERIAN KESEHATAN REPUBLIK INDONESIA Indah Kusuma Astuti; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.177

Abstract

The purpose of this study is to determine the effect of financial performance as measured by indicators of current ratio, fixed asset turnover, return on asset and service performance as measured by indicators of bed occupancy ratio, turn over interval, and length of stay on the level of hospital financial independence. Object this research is a public hospital owned by the Ministry of Health of the Republic of Indonesia which has become the Public Service Agency (BLU). This study uses secondary data in 2016-2018.The results of this study indicate that financial performance (current ratio, fixed asset turnover, return on asset) and service performance (bed occupancy ratio, turn over interval, length of stay) together the same have a positive influence and significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Partially, current ratio has a negative effect significant, fixed asset turnover have a positive effect not significant, return on assets have a positive effect of significant, bed occupancy ratio has a positive effect not significant, turn over interval have a positive effect not significant, and the length of stay have a negative effect not significantly to the independence of the financial hospital measured by the indicator cost recovery rate.
PENGARUH EPS, ROE, GROWTH OPPORTUNITY DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN Katya Komalasari; Diyan Lestari; Moch Fathony
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.183

Abstract

Abstract: This study aims to analyze the effect of EPS, ROE, growth opportunity, and firm size on capital structure in property & real estate companies in 2011-2016 which is listed in IDX. The data used in this study are secondary data published in IDX. The number of samples taken is 31 property & real estate companies that have passed the Purposive Sampling. The analytical technique used is multiple linear regression that aims to obtain a comprehensive picture of the relationship between two or more variables with the dependent variable. The result of this study shows that EPS and ROE do not affect the capital structure. Growth opportunity has a positive and significant influence on capital structure. SIZE has a negative but significant influence on capital structure. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh EPS, ROE, growth opportunity dan ukuran perusahaan terhadap struktur modal pada perusahaan di sektor properti & real estate di Indonesia pada tahun 2011-2016. Data yang digunakan pada penelitian adalah data sekunder yang diterbitkan oleh IDX, dan juga situs- situs resmi yang memiliki validitas yang baik pada periode tahun 2011-2016. Jumlah sampel yang diambil adalah 31 perusahaan properti & real estate yang telah melewati tahap Purposive Sampling. Teknik analisa yang digunakan adalah regresi linier berganda yang bertujuan untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara dua variabel atau lebih dengan variabel dependen. Hasil penelitian dengan model Fixed Effect menunjukkan EPS dan ROE tidak memiliki pengaruh terhadap struktur modal. Growth opportunity memiliki pengaruh positif dan signifikan terhadap struktur modal. SIZE memiliki pengaruh negatif tetapi signifikan terhadap struktur modal
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI DAN MERGER PADA PERUSAHAAN NON KEUANGAN Geovana Rizky Firdaus; Siti Ruhana Dara
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.184

Abstract

This study aims to analyze Comparative Analysis Before and After Merger and Acquisition of Financial Performance of Companies Listed on the Stock Exchange for the 2013-2017 period. The population used is a non-financial company registered on the IDX that carries out merger and acquisition activities for the period 2013-2017. Samples are determined by purposive sampling technique and obtained 9 companies. Types of quantitative research. The data analysis method used is the normality test, and hypothesis testing using the Wilcoxon signed-rank test non-parametric test paired sample t-test. Wilcoxon signed-rank test for CR, TATO, ROA and NPM, DER testing, paired sample t-test for DR at 1 and 4 years after mergers and acquisitions has Asymp.Sig (2-tailed) value is greater than the significance value set α = 0.05 (> 0.05). CR experiences significant differences, TATO has no difference 1 before and 4 years after, ROA and NPM get results that do not have significant differences, DER and DR did not experience significant results on financial performance. So that the company's financial performance remains a fairly stable situation.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP VOLATILITAS HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI Patricia Maurin Aten; Dade Nurdiniah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.192

Abstract

This study aims to analyze the effect of dividend payout ratio and dividend yield on stock price volatility with inflation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Documentary data (secondary) from financial statements and annual reports are used in this study. The population of this study includes manufacturing companies listed on the Stock Exchange from 2013-2017 and IPOs at least from 2013. The sampling method used in this study was purposive sampling, of which 44 companies were included in the criteria of this study. The analytical method carried out in this study is multiple regression. The results show that the variable that has a significant influence on stock price volatility is only the dividend payout ratio. The more dynamic the dividend payout ratio, the higher the stock price volatility, and vice versa. Research also shows the results that the inflation variable does not moderate the effect of dividend payout ratio and dividend yield on stock price volatility. Keywords: dividend payout ratio, dividend yield, stock price volatility, inflation
DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE Eky Septiawan; Yohan H Wibowo; Hendryadi Hendryadi
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.193

Abstract

This study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article.
Dampak Audit Judgment, Skeptisme Profesional, Situasi Audit Dan Lingkup Audit Terhadap Pemberian Opini Audit Danung Nurdiatama; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.224

Abstract

The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Principal State Financial Audit IV (AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinants of the sample using a purposive sampling method. The design of this research a causal relationship. Therefore, the analysis of the data used is structural equation modeling using partial least squares. The result of this research suggests that the culture of the organization and the audit judgment professional skepticism, situation audit not significant impact on the implementation of the audit opinion. While the audit scope has some positive effects significantly on the implementation of the audit opinion. This is evidenced by the results of the partial test (t-test) demonstrated the significant value of one independent variable that supports the hypothesis.
Determinan Kecenderungan Kecurangan Akuntansi Adhilla Aninta Putri; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.225

Abstract

This research aims to prove the influence of the effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information against the tendency of accounting fraud. The object of this research was conducted on local government employees in the Pekanbaru City Regional Work Unit (SKPD) total 43 SKPD. This research was conducted against the 108 respondents using primary data through a questionnaire that was distributed directly to the respondents. The results of this study indicate that the effectiveness of internal control, compliance with accounting rules, compensation significant negative effect on the tendency of accounting fraud, and asymmetry of information significant positive effect on the tendency of accounting fraud. Test results revealed that the simultaneous effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information collectively influence the tendency of accounting fraud. Penelitian ini bertujuan untuk membuktikan dampak Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi. Objek penelitian ini dilakukan pada pegawai pemerintah daerah yang ada dalam Satuan Kerja Perangkat Daerah (SKPD) Kota Pekanbaru yang berjumlah 43 SKPD. Penelitian ini dilakukan terhadap 108 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi liner berganda. Hasil penelitian ini menunjukan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi dan asimetri informasi berpengaruh positif signifikan terhadap kecenderungan kecurangan akuntansi. Hasil uji simultan mengungkapkan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi dan asimetri informasi secara bersama-sama berpengaruh terhadap kecenderungan kecurangan akuntansi.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Sub Sektor Konstruksi di Bursa Efek Indonesia Iman Rusdianto; Bambang Waluyo; Fatimah Fatimah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.230

Abstract

This research aims to examine the effects of current ratio (CR), debt to assets ratio (DAR), total assets turnover (TAT), and net profit margin (NPM) at the company's profit growth construction on the Indonesia Stock Exchange (IDX). Data were collected from the financial statements of 6 construction sub-sector companies on the Indonesia Stock Exchange with a purposive sampling technique. The regression panel analysis found that DAR and NPM have a positive significance to the profit growth of construction companies, while CR and TAT insignificant. The ability of the model to explain the dependent variables is 38.64% indicating that many other factors are also thought to affect profit growth. This study recommends that DAR and NPM can be used as a useful reference for predicting the company's future profit growth.
Peran Fintech Dalam Upaya Untuk Meningkatkan Literasi Keuangan Pada Masyarakat di Jakarta Siti Ruhana Dara; Mariah Mariah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.240

Abstract

This study aims to analyze the effect of fintech as measure by the TAM measurment model, with perceive usefulness and perceive ease of use with financial literacy for dependent variable. The research consist of 110 respondents who filled out a questioneras research data. The analysis used is multiple linear regression. The result show that perceive usefulness and perceive ease of use affect financial literacy.while partial, perceive usefulness affect financial literacy but perceive ease of use has no effect to financial literacy

Page 3 of 16 | Total Record : 160

 1   2   3   4   5 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue 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