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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 152 Documents
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Dampak Modal Intelektual Terhadap Kinerja Keuangan Sektor Perbankan Dan Pertumbuhan Dana Pihak Ketiga Sebagai Moderasi Ambo Sakka Hadmar; Andi Asnur Pranata M.H
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

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Abstract

The article explains about the effect of modal intelektual on financial performance and growth of third-party funds as a moderating variable. Modal intelektual is measured by the Value Added Modal intelektual (VAICTM) method, financial performance is measured by return on equity (ROE). The population of this research is banking companies listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 200 observations at banking companies. The analytical technique used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if the probability value is 0.05. The results of this study indicate that: (1) modal intelektual has no effect on financial performance, (2) growth of third-party funds strengthens the influence of modal intelektual on financial performance, (3) growth of third party funds does not moderate the effect on financial performance.
Strategi sektor perbankan menghadapi ancaman non performing loan pada masa pandemic COVID-19 Tyahya Whisnu Hendratni; DW Soemarsono; Hindradjid Harsono
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.554

Abstract

This study aims to determine the effect of inflation, interest rates, and ROE on NPL in Commercial Banks, how the banking sector strategy faces the threat of NPL during the Covid-19 Pandemic, and how the implementation of government policies and their effects on NPL. ROE, Interest Rates, and Inflation on the dependent variable, name. The data used in this study is secondary data, which is panel data sourced from financial reports published on the official website www.idx.co.id. Inflation occurs due to excess demand for several products or services and encourages an increase in overall product prices; inflation will undoubtedly be accompanied by rising interest rates for savings and loans. As a result, the value of non-performing loans owned by banks tends to increase. The higher inflation will encourage an increase in the tendency of the importance of NPL owned by a bank. The higher inflation will promote growth in the direction of the value of NPL. Inflation has a significant positive effect on NPL owned by a bank. The results of this study indicate that the rise and fall or ROE can affect the increase or decrease in NPL.
The Analysis of Service Performance of Indonesia Syariah Bank (BSI) Customer Service To Its Customer’s Satisfaction HM. Anwar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

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Abstract

Customer service is the face of a bank. So that the quality of service provided affects the perception of bank customers. Bank Syariah Indonesia (BSI) customer service is different from conventional bank customer service. Conventional bank customer service usually looks according to company rules, while customer service at Islamic banks must prioritize Islamic appearance rather than attractiveness. Based on the foregoing, the authors are interested in conducting research on the satisfaction of BSI customers who look Islamic but can provide optimal satisfaction to their customers. This study uses statistical tests such as classical assumptions, hypotheses, correlations and regression with a sample of 100 respondents. The result of this research is that the service performance of BSI's customer service in Ciputat branch has no significant effect on customer satisfaction.
Emotional quotient, healthy lifestyle dan integritas terhadap kualitas audit Swarmilah Hariani; Roy Budiharjo; Donant Alananto Iskandar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.568

Abstract

This study aims to find out the Implications of Emotional Quotient, Healthy Lifestyle and Integrity on Audit Quality at BPK RI Jakarta. The population in this study are auditors who work at the Supreme Audit Agency of the Republic of Indonesia. The sampling technique in this research is random sampling, the sample is 78 respondents in AKN VI BPK RI. This research uses survey method. The results of this study are Emotional Quotient and Healthy Lifestyle have a significant impact on audit quality, while Integrity has no positive and significant impact on Audit Quality. Auditors apply ethical rules well or have high Emotional Quotient, and also Auditors who have complex tasks must always maintain their fitness so that it is necessary to apply a healthy lifestyle so that they are always primed in carrying out their audit assignments, the audit quality will tend to increase. Auditor integrity is an academic quality that will foster trust and will subsequently lead to compliance with the decisions made. In this study, the auditor's behavior is in favor of anyone and there is an interest or tactics in the audit procedure while in the field inspection process. The auditor is the spearhead of the implementation of the audit task that should be able to increase the knowledge already possessed so that the application of knowledge can be maximized in practice.
Pengaruh penggunaan fintech (e-wallet) terhadap minat masyarakat dalam pembayaran online akibat pemberlakuan pembatasan kegiatan masyarakat Nelyumna Nelyumna; Amelia Oktrivina; Adindafi Kartika Salwa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.580

Abstract

The increasingly large spread of the Covid-19 virus has made the government issue a regulation to limit people's activities outside the home, affecting people to use online services. Financial Technology (FinTech) is a financial service solution that utilizes digital technology in its operation, and Financial Technology can help people buy necessities without having to meet with sellers. The purpose of this study was to determine (1) the effect of perceived benefits on interest in using FinTech (e-wallet), (2) the effect of perceived convenience on interest in using FinTech (e-wallet), and (3) the effect of perceived risk on interest in using FinTech (e-wallet). The population in this study is the Jabodetabek community. The research method used is quantitative. The data used are primary data using a questionnaire filled out by respondents with a sample of 100 people. The analysis technique used in this research is using a multiple linear regression test. The results of this study indicate that: (1) There is a positive and significant effect of perceived benefits on interest in using FinTech (e-wallet), and (2) There is a positive and significant effect of perceived ease of use on interest in using FinTech (e-wallet), (3) There is a negative and insignificant effect of perceived risk on interest in using FinTech (e-wallet).
Financial distress and earnings management: The role of audit quality Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.584

Abstract

This research was aimed to examine the effect of financial distress on earnings management, moderated by audit quality in manufacturing companies listed on the Indonesian stock exchange 2017 – 2020. The type of data in this study is secondary data with a sample selection method that is purposive sampling method. The analysis model used is panel data, regression analysis and data processing using Eviews12. The sample in this research is 83 manufacturing companies for the 2017-2020 research year. The results of this study indicate that the financial distress variable has a significant negative effect on earnings management and audit quality variable weakens financial distress on earnings management.
Pengaruh rasio keuangan terhadap harga saham pada perusahaan sektor kimia di bursa efek Indonesia Lailynica Sefira; Ahmad Budiman
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.590

Abstract

This research aims to determine and analyze the effect of financial ratios on stock prices by measuring the financial ratios of Current Ratio, Total Asset Turnover and Debt to Equity Ratio. This research takes the object of chemical sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study were 10 companies in the chemical sector, the sampling technique was purposive sampling based on the criteria determined by the researcher. The dependent variable in the study is stock prices, while the independent variables are Current Ratio, Total Asset Turnover and Debt to Equity Ratio. The data analysis method used is multiple linear regression analysis with SPSS version 24 statistical calculator. Based on the t test, the Current Ratio and Total Asset Turnover variables have a significant effect on stock prices, while the Debt to Equity Ratio variable has no significant effect. The results of the feasibility test of the F test model that all variables in the study have a significant effect on stock prices.
Analisis literasi keuangan, pendapatan dan persepsi risiko terhadap keputusan investasi serta perilaku keuangan sebagai variabel intervening Mega Lestari; Dewi Cahyani Pangestuti; Ardhiani Fadila
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.602

Abstract

The purpose of this study was to determine the effect of financial literacy, income, and risk perception on investment decisions through financial behavior as an intervening variable in the workforce aged 20 - 30 years in the Medan Satria village area. The sample size used was 94 respondents using non-probability sampling method, especially purposive sampling technique. Data collection was done by distributing questionnaires via google form. The analysis technique used is PLS (Partial Least Square) analysis through the Smart PLS 3 program. The results show (1) financial literacy has a significant positive effect on investment decisions, (2) income has a significant negative effect on investment decisions, (3) perception of risk has a significant positive effect on investment decisions. significant positive effect on investment decisions, (4) financial literacy has a significant positive effect on financial behavior, (5) income has a significant positive effect on financial behavior, (6) perception of risk has a significant positive effect on financial behavior, (7) financial literacy has a significant negative effect on investment decisions through financial behavior, (8) income does not have a significant positive effect on investment decisions through financial behavior, (9) risk perception does not have a significant positive effect on investment decisions through financial behavior.
Determinan kinerja keuangan dan good corporate governance terhadap financial distress model Altman Mia Laksmiwati; Agoestina Mappadang; M. Ridwan Maulana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.603

Abstract

The purpose of this study is to analyze the effect of financial performance (Return On Assets, Current Ratio, Debt to Asset Ratio, Total Asset Turnover) and Good Corporate Governance as measured by Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee on Financial Distress against LQ index companies. – 45 for the period 2016 – 2020. For sampling using the purposive sampling method. This study takes a population of companies that go public on the Stock Exchange on the LG-45 Index and the sample results are 23 companies. Data analysis used multiple linear regression with SPSS ver. 25. This study shows that the results of financial performance (ROA, CR, DAR) and Good Corporate Governance which include Institutional Ownership, Management Ownership are significant to Financial Distress while TATO, Independent Commissioner, and Audit Committee are not significant to Financial Distress.
Determinan karakteristik keuangan perusahaan terhadap manajemen pajak Agoestina Mappadang; Wahyudin Wahyudin; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.604

Abstract

This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage, and size on tax management in manufacturing companies listed on the Indonesia Stock Exchange. The use method is quantitative. The sample was selected through purposive sampling; as many as 244 data were used for five years from 2017 to 2020. The data collection method is the non-participant observation method. Data acquisition sources using secondary data and data processing techniques use multiple regression tests. This study result concludes that it has a significant positive effect on the company's profitability variable on tax management and a positive relationship between the capital intensity ratio variable on tax management. Furthermore, a positive impact of company size on tax management has been confirmed. At the same time, leverage is also significantly positive on tax management.

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