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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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UKURAN PERUSAHAAN SEBAGAI PEMODERASI : PENGUNGKAPAN ESG Alfin Nurcahyono; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.928

Abstract

This study aims to find out and analyze the influence of Environmental, Social, and Governance (ESG) Disclosure on Company Financial Performance with Company Size as a Moderator in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The sample determination method uses purposive sampling with a total of 23 research samples from 23 companies for 5 years with a total of 115 sample data. The data analysis methods used were multiple linear regression analysis and Moderated Regression Analysis (MRA) using IBM SPSS software version 27. The results of this study show that only Environmental disclosure has a positive effect on Financial Performance, while Social disclosure has a negative effect and Governance disclosure has no effect. The size of the company itself is not able to moderate the influence of Environmental, Social and Governance (ESG) disclosures. The implications of this study show that each dimension (Environmental, Social, Governance) has a different influence on financial performance although the results support the theory of legitimacy and stakeholders, especially the importance of environmental issues as the main focus of investors and society. The company focuses more on environmental disclosure and is selective in social programs. Investors use the environmental aspect as the main indicator and always be careful about social & governance. Regulators encourage quality environmental disclosure; evaluation of social and governance standards to have an economic impact.
POTENSI KEBANGKRUTAN : TINJAUAN PROFITABILITAS DAN SOLVABILITAS PADA PERUSAHAAN FINTECH YANG TERDAFTAR DI BEI wanda putri amirela; Mulyaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.950

Abstract

Penelitian ini bertujuan untuk menganalisis kesehatan dan kestabilan perusahaan dengan cara menilai dan membandingkan pengaruh kinerja keuangan dan aset terhadap kemungkinan kebangkrutan perusahaan fintech yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022-2023. Digunakan 3 sempel perusahaan di bidang fintech, yaitu PT GoTo Gojek-Tokopedia Tbk (PT GoTo), PT Cashlez Worldwide Indonesia Tbk (PT CASH), dan PT Hansei Davest Indonesia Tbk (PT HDIT). Penelitian ini menggunakan metode penelitian kuantitatif dengan sumber data sekunder dari laporan keuangan tahunan dari perusahaan go public. Penelitian ini menggunakan teknis analisis Altman Z-Score. Hasil penelitian menunjukkan bahwa PT GoTo pada tahun 2022 berada di zona abu-abu dan pada tahun 2023 berada pada zona distress. Selanjutnya, PT CASH pada tahun 2022-2023 berada zona aman. Berikutnya, PT HDIT pada tahun 2022-2023 berada pada zona aman. Hasil penelitian ini diharapkan dapat memberi manfaat kepada para investor, regulator, menejemen perusahaan, dan pemangku kepentingan yang lainnya dalam pengambilan keputusan yang lebih baik dalam investasi dan pengelolaan risiko di sektor fintech Indonesia.
PENGARUH AGRESIVITAS PAJAK DAN KEBIJAKAN INVESTASI TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Veliawati; Hartono
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.951

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak dan kebijakan investasi terhadap kinerja keuangan dimana ukuran perusahaan sebagai variabel moderasi. Populasi penelitian adalah seluruh perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 sampai 2024. Dengan menggunakan metode purposive sampling, diperoleh 65 perusahaan sebagai sampel. Analisis data dilakukan dengan regresi panel untuk mengetahuin bagaimana variabel berhubungan satu sama lain. Hasil penelitian menunjukkan bahwa agresivitas pajak memberikan pengaruh positif pada kinerja keuangan dan ukuran perusahaan memperlemah dampak agresivitas pajak terhadap kinerja keuangan. Hasilnya menunjukkan bahwa tindakan pajak agresif dapat benar-benar meningkatkan kinerja keuangan bisnis. Namun, manfaat dari agresivitas pajak terhadap kinerja keuangan cenderung berkurang ketika perusahaan semakin besar. Selain itu, hasil menunjukkan bahwa kebijakan investasi berdampak positif terhadap kinerja keuangan. Namun, pengaruh kebijakan investasi terhadap kinerja keuangan tidak dimoderasi oleh ukuran perusahaan. Ini menunjukkan bahwa kebijakan investasi yang diterapkan tidak berdampak signifikan terhadap kinerja keuangan baik perusahaan skala besar maupun kecil.
ANALISIS BIAYA-MANFAAT DAN AHP UNTUK OUTSOURCING–INSOURCING FM: STUDI KASUS POLITEKNIK XYZ Rizqi Amrilah Widodo; Nanda Ayu Wijayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.952

Abstract

Penelitian ini mengevaluasi apakah kebijakan make-or-buy untuk manajemen fasilitas (FM) meningkatkan kegunaan pengambilan keputusan dengan mengintegrasikan bukti finansial dan nonfinansial dalam satu kerangka. Objek penelitian mencakup layanan FM (kebersihan, keamanan, dan engineering) pada sebuah perguruan tinggi negeri (Politeknik XYZ) selama periode observasi terkini dengan basis data bulanan. Perbandingan biaya dilakukan melalui identifikasi biaya yang relevan untuk alternatif outsourcing dan insourcing. Sementara itu, manfaat non finansial dipakai dengan metode AHP dengan menggunakan kriteria kualitas, strategi, fleksibilitas, manajemen, dan teknologi. Keputusan dihasilkan dengan mengintegrasikan perbandingan biaya dan manfaat dalam analisis biaya manfaat dengan menggunakan rasio manfaat biaya (B/C). Hasil menunjukkan outsourcing menghasilkan B/C bulanan yang lebih tinggi dibandingkan insourcing, namun preferensi ini sensitif terhadap biaya.
DETERMINAN KUALITAS LABA Alfiani Putri; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.969

Abstract

The purpose of this study is to investigate factors that may influence earnings quality, namely the Investment Opportunity Set, the Independent Board of Commissioners, and the Audit Committee. Data were obtained from the Indonesia Stock Exchange, specifically the annual reports of Heavy Construction, Civil Engineering, and Telecommunication companies, and were tested using multiple linear regression analysis. The results indicate that the Investment Opportunity Set has a positive effect on earnings quality, while the Independent Board of Commissioners and the Audit Committee have no effect on earnings quality
OPINI AUDIT, AUDITOR SWTICHING, DAN FIRM SIZE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Alfa Syaidina Putra; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.975

Abstract

This study aims to examine the influence of audit opinion, auditor switching, and firm size on audit report lag in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research sample was obtained using purposive sampling, resulting in 184 observation data points. The data used are secondary data obtained from the companies' annual reports. Data analysis was conducted using panel data regression with EViews 12 software. The results indicate that, partially, audit opinion has a significant negative effect on audit report lag. Meanwhile, auditor switching and firm size do not have a significant effect on audit report lag.
OTHER COMPREHENSIVE INCOME DAN LEVERAGE PADA REAL EARNING MANAGEMENT Dyah Ayu Retno Inten
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.976

Abstract

This study aims todetermine the effect of other comprehensive income and leverageon real earnings management in manufacturing companies in thepharmaceutical sub-sector listed on the IDX for the period 2020-2024. This study uses a quantitative method, and the type of data used is secondary data. The population in this study is allmanufacturing companies in the pharmaceutical sub-sector listed on the IDX for the period 2020-2024, totaling 50 samples. Sampling in this study used the purposive sampling technique. The results of the studyconclude that partially, the disclosure of other comprehensiveincome has a significant negativeeffect on real earnings management, while leverage is not significant on realearnings management. Simultaneously, the disclosure of othercomprehensive income and leverage does not have a simultaneous effecton real earnings management. The implication for company managementis that it is expected to increase the transparency of financial reports as a whole andstrengthen the quality of financial reporting to maintain the trust of investors andother stakeholders.
INFLASI, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Ferina Sari; Christina Verawati Situmorang
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.977

Abstract

This study aims to analyze the effect of inflation, sales growth, and profitability on stock prices in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was used with multiple linear regression analysis. The sample was selected using a purposive sampling technique, comprising 17 companies that were consistently listed on the IDX throughout the five-year observation period, resulting in 85 observation units. The data used are secondary data obtained from company financial statements published on the official IDX website (www.idx.co.id). Data analysis was conducted using SPSS version 25, which included descriptive statistics, classical assumption tests, and hypothesis testing through the adjusted coefficient of determination (Adjusted R²), t-test, and F-test. The results show that simultaneously, the variables inflation, sales growth, and profitability (measured by Return on Equity/ROE) significantly affect stock prices, with an adjusted R² value of 34.3%. However, partially, inflation and sales growth do not have a significant effect on stock prices, while ROE has a significant influence. These findings indicate that although inflation and sales growth are not yet the main determinants of stock price increases, ROE remains the key indicator most considered by investors. The implication of these findings suggests that companies should not only focus on increasing profitability but also actively manage inflation risk and optimize sales growth as part of their stock value enhancement strategy. Although the impact of inflation and sales growth is not statistically significant, consistent management of these factors remains essential as it can shape positive investor perceptions, ultimately contributing to long-term stock price stability and growth, especially amid increasing market expectations for sustainable and responsible business practices.
CAPITAL INTENSITY, TRANSFER PRICING, DAN POLITICAL CONNECTIONS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR INDUSTRIAL GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.978

Abstract

This research aims to test and analyze the partial and simultaneous effects of Capital intensity, Transfer pricing, and Political connections on Tax avoidance in Industrial goods Sub Sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. This research was conducted on companies in the Industrial goods Sub-Sector listed on the Indonesia Stock Exchange during the period of 2019-2023. The type of data used in this study is secondary data. The research method used is a quantitative method. The sampling technique in this study employs purposive sampling method. The number of companies that meet the criteria to be sampled in this research is 9 companies. The data analysis method used is multiple linear regression analysis using SPSS version 27 software. The research results indicate that partially, Capital intensity, Transfer pricing, and Political connections have an effect on Tax avoidance in companies in the Industrial goods sub-sector listed on the Indonesia Stock Exchange during the period of 2019-2023. Simultaneously, Capital intensity, Transfer pricing, and Political connections affect Tax avoidance in companies in the Industrial goods sub-sector listed on the Indonesia Stock Exchange during the period of 2019-2023
KINERJA KEUANGAN, UKURAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Tasum Tasum
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.979

Abstract

This study was conducted with the main objective of providing empirical evidence on the influence of several factors on sustainability report disclosure. The type of research conducted in this study was quantitative with a descriptive approach. This study discusses the relationship between good corporate governance, financial performance, and company size on the quality of disclosure in sustainability reports (a case study of banking sector companies listed on the Indonesia Stock Exchange for the period 2020-2022). The population in this study consisted of 44 companies. The sample data used in this study consisted of 23 banking companies that published sustainability reports during the three-year period from 2020 to 2022. The sampling technique used was purposive sampling using SPSS version 29 software. The conclusion obtained is that profitability, the board of directors, and the board of commissioners do not have a significant effect on sustainability reports. Meanwhile, leverage, firm size, and the audit committee have a significant effect on sustainability reports.

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