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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : https://doi.org/10.35137/jabk.v12i3.580
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis dibidang Akuntansi keuangan, investasi, pasar modal, perpajakan, auditing, akuntansi manajemen, system informasi akuntansi, dan topik-topik lainnya yang terkait dengan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 260 Documents
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Leverage dan Likuiditas pada Opini Audit Going concern Dimoderasi Kualitas Audit Lutfia Mariatul Hikmah; Imang Dapit Pamungkas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.313

Abstract

The company's business continuity can be evaluated from financial documents in the form of financial statements. The phenomenon that occurred, the IDX has sent a letter of reprimand to 129 companies that until April 1, 2024 have not submitted their Annual Audited Financial Statements as of December 31, 2023. The purpose of this study is to obtain factual evidence of the influence of leverage and liquidity on audit opinions, going concerns, moderated audit quality. This type of research is quantitative with secondary data objects for non-primary consumer sector companies in 2021-2023 as many as 309 companies. The analysis technique by model testing uses WarpPLS 7.0 which is based on the Partial Least Squares- Structural Equation Modeling (PLS-SEM) method. The research show that leverage and liquidity have a significant effect on the audit opinion going concern. Audit quality cannot moderate the relationship between leverage and audit opinion going concern. However, audit quality can strengthen the moderation of the relationship between liquidity and audit opinion going concern.
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.314

Abstract

The purpose of this study is to determine and explain the effect of the Quick Ratio and Total Asset Turnover on the Price book Value of Transportation Companies listed on the Indonesia Stock Exchange for the 20172020 period. The research method was carried out using Purpose Sampling with a description method and data collection techniques using the documentation method and the Data Analysis Method using Multiple Linear Regression Analysis. From the results of the research that has been done, partially the Quick Ratio and Total Asset Turnover variables have a significant effect on Price Book Value.
LITERASI KEUANGAN UMKM DALAM MENGHADAPI ERA SOCIETY 5.0 DI KABUPATEN BOALEMO PROVINSI GORONTALO Fibriyanti S. Lakoro; Sukrianto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.315

Abstract

This study aims to analyze and determine the ability of SMEs to financial literacy in facing the Era of Society 5.0 in Boalemo Regency. The research method used is descriptive qualitative research. Research informants are MSME actors and the Department of Cooperatives, MSMEs, Industry and Trade of Boalemo Regency. Data collection techniques used are observation, interviews and documentation. The data analysis technique used is an interactive model through data reduction, data presentation and inference or verification. The results of the study indicate that MSME financial literacy in facing the Era of Society 5.0 in Boalemo Regency has begun to be implemented in several MSMEs. It's just that the biggest drawback is more detailed knowledge related to MSME financial literacy in facing the Era of Society 5.0. For the understanding of financial literacy in MSMEs is good, even the competence of many MSMEs is aware of MSME financial literacy in facing the Era of Society 5.0. However, the awareness and risk of financial literacy are considered not in accordance with the conditions because there are still some MSMEs who are not literate and unable to develop financial literacy. Responsibilities have been carried out, especially in reporting, taxes and others.
STUDI EMPIRIS PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.316

Abstract

This study examines the effect of company growth, capital structure and profitability on the value of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Data were analyzed using multiple regression test and hypotheses were tested using t test and f test. The test results state that Capital Structure and Profitability partially affect firm value while firm growth has no effect on firm value. The three simultaneously affect the value of the company.
PENGARUH KOMPETENSI DAN TEKANAN ANGGARAN WAKTU TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Melva Juniati Simanjuntak; Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.317

Abstract

The purpose of this study was To know and analyze the competence of the auditors performance at the Accountant Public South Jakarta, To know and analyze the time budget pressure of the auditors performance at the Accountant Public South Jakarta, and to know and analyze the competence and time budget pressure of the auditors performance at the Accountant Public South Jakarta. Methods of determining the sample used in this study is purposive sampling, while the data processing method used is multiple regression analysis. Data was collected by distributing questionnaires to 40 auditors at Office Accountant Public South Jakarta. The results of this study support the first hypothesis that the competence variable has a significant effect on the performance of auditors at the Accountant Public South Jakarta. The results of this study support the second hypothesis that the time budget pressure variable has a significant effect on auditor performance at the Office Accountant Public South Jakarta. And the results of this study support the third hypothesis that the competence variable and time budget pressure have a significant effect on auditor performance at the Office Acountant Public South Jakarta.
Navigating Accountability and Sustainability in Accounting Through the Lens of Islamic Ethics Ivahzada Marella Edgina; Abdul Hamid
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.318

Abstract

Islamic ethics significantly influences the decision-making processes of accountants, promoting principles of integrity, accountability, and sustainability within financial reporting. This research investigates the importance of Islamic ethical tenets, such as Adl (justice), Sidq (honesty), Amanah (responsibility), and Taqwa (piety), in guiding the professional behavior of accountants. Through a systematic literature review, the study evaluates findings from Scopus-indexed journals and various academic sources to explore the interplay between Islamic ethics, sustainability, and accountability. It highlights prevalent ethical challenges in the accounting field, including financial statement manipulation, insider trading, and conflicts of interest, while also assessing how Islamic ethics can provide solutions to these issues. The results indicate that the integration of Islamic ethics into accounting practices fosters transparency, enhances public trust, and contributes to the sustainability of businesses over the long term. This research underscores the necessity of embedding Islamic ethical principles within accounting regulations, educational frameworks, and professional standards. Additionally, it advocates for further empirical investigations to evaluate the tangible effects of Islamic ethics on corporate governance and financial stability.
MENGUJI POTENSI KECURANGAN PELAPORAN KEUANGAN DENGAN MENGGUNAKAN TEORI FRAUD HEXAGON Imang Dapit Pamungkas; Sania Fatmawati Sukma
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.319

Abstract

This study aims to examine the effect of Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Auditor Switching, Change in Director, Arrogance, and Collusion on Fraudulent Financial Statements. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021 which were selected using the Purposive Sampling method so that the total sample of companies is 172. The analytical method used is Logistics Regression Analysis with SPSS 25 measuring instrument. The results of this study indicate that external pressure and arrogance have an effect on Fraudulent Financial Statements. However, Financial Target, Financial Stability, Ineffective Monitoring, Auditor Switching, Change in Director, and Collusion have no effect on Fraudulent Financial Statements.
LITERATUR REVIEW PENGARUH REPUTASI AUDITOR, GOOD CORPORATE GOVERNANCE DAN KOMITE MANAJEMEN RISIKO TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Imelda Aryani; Chris Kuntadi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.320

Abstract

This literature review article entitled the influence of auditor reputation, good corporate governance and risk management committee on enterprise risk management disclosure is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research. The method of writing this literature review article is the library research method, which is sourced from Google Scholar online media and other academic online media. The results of this literature review article are that the auditor's reputation has an effect on the disclosure of enterprise risk management, good corporate governance has an effect on the disclosure of enterprise risk management and the risk management committee has an effect on the disclosure of enterprise risk management.
Pengaruh Intellectual Capital terhadap Nilai Perusahaan pada Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2020-2022 Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.321

Abstract

This study aims to determine the partial or simultaneous effect of intellectual capital proxied by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), on Company Value. The data used in this research is secondary data. The data source used in this study was obtained from the annual financial reports of manufacturing companies in the Chemical Basic Industry sector listed on the Indonesia Stock Exchange for the period 2020–2022, which were downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which will then be processed using SPSS software version 26. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The test results show that Value Added Capital Employed (VACA) has a positive and significant influence on firm value. Value Added Human Capital (VAHU) has a positive and significant effect on firm value. Structural Capital Value Added (STVA) has no effect on firm value. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously have a significant effect on firm value.
LITERATURE REVIEW PENGARUH PROFITABILITAS, SOLVABILITAS, DAN KEPEMILIKAN AUDIT INSTITUSIONAL TERHADAP AUDIT DELAY Mohammad Ibnu Seina Mulyana; Cris Kuntadi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.322

Abstract

The literature review article is the effect of profitability, solvency, and institutional ownership on audit delay. Writing scientific articles that aim to determine the hypothesis of the influence between variables that can be used for further research. In the method of writing scientific articles, namely using qualitative descriptive methods and library research sourced from Google Scholar, E-books and other online media. The results of writing this literature review article are: profitability has a positive effect on audit delay, solvency has a positive effect on audit delay and institutional ownership has a negative effect on audit delay, in a study of audit literature. The results of this literature review article are: 1) Profitability has an effect on audit delay; 2) solvency has an effect on audit delay; and 3) institutional ownership has an effect on audit delay.

Page 14 of 26 | Total Record : 260

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