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Jurnal Cakrawala Akuntansi
Published by Universitas Jambi
ISSN : 19794851     EISSN : 31231918     DOI : https://doi.org/10.22437/jca.
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
As a means of informing diverse research perspectives, Jurnal Cakrawala Akuntansi welcomes authors from various institutional backgrounds. We are committed to publishing high-quality studies that utilize relevant methods and approaches to explore the Indonesian economy and business context. While the journal accepts broad research within economics and business, our primary focus encompasses specific and critical disciplines in accounting, including: Financial Accounting and Reporting Management Accounting and Decision Making Audit and Assurance Services Public Sector and Government Accounting Behavior in Accounting and Finance Forensic Accounting and Financial Investigation Methodologies Used in Research in Accounting Innovation and Technology in Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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The Effect of Ownership Structure, Audit Committee Size, Company Size, Audit Quality, Chief Executive Officer (CEO) Gender on a Company's Timeliness (Empirical Study on Energy Sector Companies Listed on the IDX for the 2019-2022 Period) Rizka, Sinthia; Rahayu, Sri; Ridwan, Muhammad
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44552

Abstract

This study aims to provide empirical evidence on the effect of ownership structure, audit committee size, company size, audit quality, and Chief Executive Officer (CEO) gender on the timeliness of financial reporting in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The issue of timeliness is critical in enhancing the relevance and reliability of financial information for stakeholders. This quantitative research uses secondary data obtained from company annual reports, with a sample of 196 firm-year observations selected through purposive sampling. The data were analyzed using descriptive statistics and logistic regression with the aid of SPSS version 29. The results reveal that both partially and simultaneously, the variables tested— ownership structure, audit committee size, company size, audit quality, and CEO gender—do not significantly affect the timeliness of financial reporting. These findings suggest that other factors outside the observed variables may play a more dominant role in determining financial reporting timeliness, indicating the need for broader research in the future
The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality Ratnasari, Ratih; Afrizal, Afrizal; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44797

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, resulting in 20 companies with a total of 100 observational data points. Audit quality was measured using audit opinion as a proxy, employing a dummy variable where 1 indicates an unqualified opinion (WTP), and 0 indicates other types of audit opinions. Logistic regression analysis was used in this study, with the help of SPSS version 27. The results showed that auditor specialization has a significant influence on audit quality, while other variables namely audit tenure, audit delay, audit fees, and auditor rotation do not have a significant impact on audit quality.
The Influence of Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchan Permata Sari, Lian Undari; Yuliusman, Yuliusman; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44834

Abstract

The purpose of this study is to determine Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This research method uses descriptive verification through a quantitative approach. The sample in this study was 49 Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The analytical tools used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear regression models with the help of SPSS Version 25. The results of the study indicate that Green Accounting does not have a significant effect on Company Value. Capital Structure has a significant effect on Company Value. Sustainability Report has a significant effect on Company Value. Financial Distress has a significant effect on Company Value. Green Accounting has a significant effect on Company Value with Financial Distress as an intervening variable. Capital Structure does not have a significant effect on Company Value with Financial Distress as an intervening variable. Sustainability Report has a significant effect on Company Value with Financial Distress as an intervening variable. Keywords: Green Accounting, Capital Structure, Sustainability Report, Company Value, Financial Distress
ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN THE FORESTRY SERVICE OF JAMBI PROVINCE Zazatia, Zazatia; Sam, Iskandar; Friyani, Rita
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45300

Abstract

This thesis research discusses the Analysis of Fixed Asset Accounting Treatment at the Jambi Provincial Forestry Service. The main objective of this study is to evaluate whether the accounting treatment of fixed assets at the Jambi Provincial Forestry Service complies with the Government Accounting Standards Statement (PSAP) No. 07. The research was conducted using a qualitative descriptive approach, which involved collecting data through document review, observation, and interviews with relevant officials at the Forestry Service. The analysis focused on four key aspects of fixed asset accounting: recognition, measurement, depreciation, and disclosure. The findings indicate that the Jambi Provincial Forestry Service has generally applied PSAP No. 07 correctly. Fixed assets are recognized in line with ownership criteria, measured based on acquisition cost, depreciated systematically, and disclosed appropriately in financial reports. These results show that the accounting treatment of fixed assets at the Forestry Service is consistent with the requirements of PSAP No. 07. Thus, this study contributes by providing evidence that a regional government institution has implemented PSAP No. 07 properly, reinforcing the importance of compliance with government accounting standards to ensure transparency and accountability in public sector financial reporting. Keywords: Fixed Assets, Recognition, Measurement, Depreciation, Disclosure.
ANALYSIS OF LIQUIDITY RATIO AS AN ASSESSMENT TOOL FOR FINANCIAL PERFORMANCE AT PT BANK MANDIRI (PERSERO) Tbk (2019-2023) Juliana, Widya Ika; Yuliusman, Yuliusman; Hernando, Riski
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45808

Abstract

This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT Bank Mandiri (Persero) Tbk. The research applies a descriptive qualitative approach, focusing on financial reports from 2019 to 2023. Liquidity ratio analysis is considered important because it shows the bank’s capability to meet short-term obligations or liabilities that have matured. Through this analysis, the study seeks to provide a clear picture of how well PT Bank Mandiri manages its liquidity during the observed period. The ratio reflects the bank’s financial health, especially its ability to provide funds quickly to fulfil customer withdrawals, loan disbursements, and other short-term commitments. By using this approach, the study can evaluate financial stability and performance without relying on complex statistical models. The findings are expected to give insights into the bank’s effectiveness in liquidity management and its overall resilience in facing financial challenges. Keywords: Financial Statements, Liquidity Ratio.
Comparative Financial Performance Analysis of Digital Banks in Indonesia Situmorang, Muhammad Ariel Jackviando; Friyani, Rita; Olimsar, Fredy
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.46215

Abstract

This study aims to analyze and compare the financial performance of ten digital banks in Indonesia using a descriptive-comparative approach with a qualitative perspective. The data employed are secondary data obtained from financial reports for the year 2023. The analysis focuses on four main categories of financial ratios: liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The findings suggest that only a limited proportion of digital banks are able to achieve the industry benchmarks across the observed indicators. While certain institutions demonstrate relative strength in liquidity and solvency, the majority fall short of expectations in profitability measures, particularly in returns on assets, returns on equity, and asset turnover. Within this context, Krom Bank is identified as the digital bank exhibiting the most robust financial performance compared to its counterparts. This study offers a comparative assessment of Indonesian digital banks’ financial performance using audited 2023 data, applying four key ratios. By benchmarking against industry standards, it provides new insights into performance gaps and resilience, highlighting the unique challenges and strengths of digital banking in an emerging economy. This study contributes to theoretical understanding of digital banking by revealing financial performance patterns and structural gaps in emerging markets. It also offers practical guidance for regulators and practitioners through a diagnostic framework that supports policy design, risk management, and sustainable sectoral growth.
The Influence of Debt Levels, Operating Cash Flow, and Firm Size on Earnings Persistence Haqqi, Arif Aulia; Hizazi , Achmad; Yetti , Susfa
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46724

Abstract

This study aims to examine the influence of debt levels, operating cash flow, and firm size on earnings persistence. The research population includes companies in the Basic Industry and Chemicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2015–2018. A purposive sampling method was applied, resulting in a final sample of 59 companies with a total of 236 firm-year observations. The data were analyzed using multiple linear regression techniques.The empirical findings reveal that debt levels have no significant effect on earnings persistence. In contrast, operating cash flow and firm size exhibit a significant positive influence on earnings persistence. Furthermore, the variables tested—debt levels, operating cash flow, and firm size—are shown to have a joint effect on earnings persistence, with an Adjusted R-Square value of 0.033. This indicates that only 3.3% of the variation in earnings persistence can be explained by the model, while the remaining 96.7% is influenced by other factors not included in this study.This study contributes to the accounting and finance literature by highlighting the limited explanatory power of firm-level financial indicators—particularly debt levels—in predicting earnings persistence in the manufacturing sector. The findings underscore the importance of internal performance indicators such as operating cash flow and firm size in assessing the sustainability of earnings over time.
Analysis of the Influence of Behavioral Aspects on the Accounting System at PT. Batanghari Sawit Sejahtera Agung Soeharto, Muhammad; Kusumastuti, Ratih; Hernando, Riski; Abdurrahman, Rezi
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46726

Abstract

The objective of this research is to investigate how behavioral factors, such as motivation, attitude, perception, learning, and emotion, impact the accounting system at PT. Batanghari Sawit Sejahtera. For the study, 45 respondents from the accounting, administration, and warehousing departments were selected using purposive sampling procedures in a quantitative manner. SPSS 22 was used to help with the multiple linear regression data analysis. The study's findings show that these behavioral factors significantly impact the accounting system at the same time. To a certain extent, attitudes, perceptions, and learning are not significantly impacted; only motivation and emotions are. These results demonstrate that the emotional and motivational aspects of employees are critical to the accounting system's efficacy. The implication is that businesses should give employee behavior first priority when creating accurate and effective accounting information systems.
The Influence of Good Corporate Governance Mechanisms and Profit Management (Empirical Study on Agricultural Sector Companies Listed on the Indonesia Stock Exchange in 2015-2018) Siswanti, Febi; Hizazi, Achmad; Wijaya, Rico
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46727

Abstract

This study is entitled "The Effect of Good Corporate Governance Mechanisms and Earnings Management on Company Performance (Empirical Study of Agricultural Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)". The purpose of this study is to determine the effect of Good Corporate Governance Mechanisms and Earnings Management on Company Performance both simultaneously and partially. This study uses agricultural sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique used is purposive sampling. The sample used in this study was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of the hypothesis testing are as follows. (1) The mechanism of governance (Good Corporate Governance) in this case the proportion of the board of commissioners, the number of audit committees, institutional ownership and profit management has an effect on company performance, (2) The proportion of the board of commissioners has no effect on company performance, (3) The number of audit committees has no effect on company performance, (4) Institutional ownership has an effect on company performance, and (5) Profit management has an effect on company performance by20.5%as indicated by the magnitude of the Adjusted R Square while the rest79.5%influenced by other factors that are not included in the research model.
Influence Profitability, Leverage, Company Size Towards Corporate Social Responsibility Disclosure (Empirical Study on Food and Beverage Sector and Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) for The 2016-2018 Period Takiah, Fitriatul; Yuliusman, Yuliusman; Yuliana, Yuliana
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46728

Abstract

This study aims to determine the effect of profitability, leverage and company size variables on corporate social responsibility disclosure in food and beverage companies listed on the IDX in 2016-2018. The population of this study was food and beverage companies listed on the IDX in 2016-2018. The sampling technique used purposive sampling. There were 12 companies that met the criteria as samples. The software used for data processing was SPSS version 25. The results of this study are profitability affects corporate social responsibility disclosure, leverage affects corporate social responsibility disclosure, and company size affects corporate social responsibility disclosure. This study contributes to the importance of maintaining solid profitability, prudent leverage, and sufficient scale to enhance transparency in CSR reporting. Specifically, firms in the food and beverage industry should actively monitor these financial metrics to improve their CSR profile, which can attract socially conscious investors and reinforce stakeholder trust.

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