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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 272 Documents
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Determinan Kinerja Keuangan : Peran Carbon Emission Disclosure (CED) dan Investment Opportunity Set (IOS) Lathifah, Syafira Nur; Poerwati, Tjahjaning Poerwati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1003

Abstract

The Healthcare sector plays a strategic role in improving public Health and quality of life, however, it also contributes to rising carbon emissions and environmental problems. This condition has increased demands on Healthcare companies not only to focus on financial performance but also to enhance transparency and environmental responsibility. This study aims to analyze the effect of Carbon Emission Disclosure (CED) and Investment Opportunity Set (IOS) on the financial performance of Healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports, with Purposive Sampling as the sampling technique. Data analysis is conducted using descriptive statistics, classical assumption tests, and multiple linear regression. The results indicate that Carbon Emission Disclosure (CED) has no significant effect on financial performance, while Investment Opportunity Set (IOS) has a significant effect on financial performance. These findings suggest that investment opportunities play an important role in improving the financial performance of Healthcare companies, while Carbon Emission Disclosure (CED) has not yet provided a direct impact on profitability.
Menakar Kesehatan Bank: Dampak Kecukupan Modal, Likuiditas, dan Resiko Kredit terhadap Profitabilitas Yulianti, Putri; Irvan Yoga Pardistya; Nurul Amalia Ramdan
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1009

Abstract

This study aims to determine the Measuring of Bank Health: The Impact of Capital Adequacy, Liquidity, and Credit Risk on Profitability in Digital Service Banks listed on the Indonesia Stock Exchange during the period 2020-2024. This study uses a descriptive quantitative method with secondary data and multiple linear regression analysis using SPSS version 23 software. The sample selection was carried out by purposive sampling, resulting in 14 companies as samples. The results show that CAR and NPL have a significant negative effect on ROE, while LDR does not have a partial significant effect on ROE with a significance value of 0.05. Simultaneously, this independent variable has a significant effect on ROE with a significance value of 0.000, and has an influence of 41.7% according to the R Square value. Based on these findings, it is recommended that digital bank management maintain a balance between capital adequacy and credit provision and reduce the ratio of non-performing loans so that the company's financial performance can be optimized sustainably.
A Determinan Pencegahan Kecurangan Pada Perguruan Tinggi Negeri Di Provinsi Riau Hartini, Risa
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1012

Abstract

Penelitian ini bertujuan untuk mengetahui determinan pencegahan kecurangan pada perguruan tinggi negeri di Provinsi Riau. Jenis penelitian adalah penelitian kuantitatif. Sampel berjumlah 118 orang yang merupakan Tenaga Kependidikan dari 3 perguruan tinggi negeri di Riau yaitu Universitas Islam Negeri Sutan Syarif Kasim, Universitas Riau dan Politkenik Negeri Bengkalis. Teknik pengumpulan data yang dilakukan dengan kuesioner. Variabel independen dalam penelitian ini adalah Reward and Punishment, Efektivitas Sistem Pengendalian Internal, Komitmen Organisasi, Integritas dan Kompetensi. Sedangkan variabel dependennya adalah pencegahan kecurangan. Teknik analisis data menggunakan analisis regresi linear berganda dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa Reward and Punishment berpengaruh terhadap perilaku Pencegahan Kecurangan. Efektivitas Sistem Pengendalian Internal berpengaruh terhadap Pencegahan Kecurangan. Komitmen Organisasi berpengaruh terhadap Pencegahan Kecurangan. Integritas berpengaruh terhadap Pencegahan Kecurangan. Kompetensi berpengaruh terhadap Pencegahan Kecurangan. Kata Kunci: Reward and Punishment; Efektivitas Sistem Pengendalian Internal; Komitmen Organisasi; Integritas; Kompetensi; Pencegahan Kecurangan
Green Accounting, Financial Distress, Kinerja Keuangan pada Harga Saham Tomasila, Brandon; Siagian, Harlyn L.; Hutabarat, Francis M.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1013

Abstract

Harga saham merupakan salah satu indikator utama yang mencerminkan kesehatan dan prospek keberlanjutan suatu perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting, kondisi financial distress, serta kinerja keuangan terhadap pergerakan harga saham. Penelitian ini menggunakan metode kuantitatif dengan memanfaatkan data sekunder. Sampel penelitian terdiri dari 30 perusahaan yang terdaftar dalam indeks IDX-Growth 30 selama periode enam tahun, sehingga diperoleh total 180 pengamatan. Analisis regresi diterapkan untuk menguji hubungan antarvariabel, dan hasil menunjukkan bahwa green accounting, financial distress, dan kinerja keuangan secara signifikan memengaruhi harga saham perusahaan.
Determinan terhadap Keputusan Pergantian Kantor Akuntan Publik Pada Perusahaan Manufaktur di Indonesia Tahun 2020-2024 Hardjo, Dany Mahendra; Badjuri, Achmad
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1031

Abstract

The purpose of this study is to analyze the effect of management turnover, public accounting firm size, audit opinion, audit fee, and financial distress on auditor turnover. The sample used in this study was 285 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The analysis technique used in this study was logistic regression, and the results showed that company size has a significant positive effect on audit firm turnover (H1 is accepted), management turnover has a positive effect on audit firm turnover, but it is not significant, audit firm size has a significant positive effect on audit firm turnover, audit opinion has a positive effect on audit firm turnover but it is not significant, audit fees have a positive effect on audit firm turnover but it is not significant, financial distress has a positive effect on audit firm turnover but it is not significant
Lemahnya Pengungkapan Emisi Karbon di Indonesia: Analisis Dominasi Ukuran Perusahaan atas Profitabilitas dalam Menentukan Nilai Perusahaan Nurlatifah, Siti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1032

Abstract

This study empirically evaluates the influence of carbon emission disclosure, firm size, and profitability on firm value within the cyclicals subsector of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Utilizing a quantitative approach and purposive sampling technique, a total of 23 companies were selected as the sample. The analytical methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), and multiple linear regression, processed using SPSS version 27. The findings reveal that carbon emission disclosure (CED) and profitability (Return on Assets/ROA) have no significant impact on firm value as measured by Tobin’s Q. Conversely, firm size demonstrates a positive and significant influence on firm value, indicating that scale is a strategic determinant in shaping investor perceptions and market valuation. The implications suggest that operational aspects play a more dominant role in influencing firm value than short-term profitability or sustainability disclosures. These results contribute to the growing body of literature examining the relationship between ESG indicators and market performance in emerging economies, and they highlight the need for more integrated valuation models that reflect both financial and non-financial dimensions of corporate strategy.
Peran Internet Financial Reporting dalam Meningkatkan Aktivitas Perdagangan Saham Rejeki, Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1035

Abstract

This study aims to examine the effect of Internet Financial Reporting (IFR) and the number of outstanding shares on stock trading frequency in technology sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research uses a quantitative approach with purposive sampling, resulting in 6 companies and 30 observations. Data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression using SPSS. The results indicate that IFR has a significant effect on stock trading frequency, while the number of outstanding shares has no partial effect. However, simultaneously both variables affect stock trading frequency. This study implies that transparency through IFR plays a crucial role in increasing trading activities
Pengungkapan Manajemen Risiko, Modal Intelektual dan Good Corporate Governance pada Nilai Perusahaan Rizki Ramadhani; Damayanti, Esti; Gustinya, Diana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1036

Abstract

This study aims to analyze the effect of risk management disclosure, intellectual capital, and good corporate governance on firm value in manufacturing companies within the consumer goods industry subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample was obtained using a purposive sampling method, resulting in a total of 100 observational data points. The data used are secondary data derived from the companies’ annual reports. Data analysis was conducted using panel data regression through the EViews 12 software. The results indicate that risk management disclosure and several components of intellectual capital have a significant effect on firm value. Meanwhile, the implementation of good corporate governance shows varying results in relation to firm value. These findings suggest that information transparency, the management of intangible assets, and corporate governance play important roles in enhancing investor confidence and firm value.
Analisis Kinerja Keuangan: Peran Kepemilikan Institutional Dan Fin-Tech Pada Perusahaan Asuransi Jiwa Konvensional Irianto, Syifa Maharani; Pramesti Dewi, Hayuningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1037

Abstract

The purpose of this study is to investigate factors that can influence financial performance, namely institutional ownership and financial technology. Data were obtained from the Financial Services Authority (OJK), specifically the annual reports of conventional life insurance companies, and tested using multiple linear regression analysis. The results indicate that institutional ownership and financial technology have a positive effect on financial performance.
Determinan Penghindaran Pajak: Peran Financial Distress, Capital Intensity, dan Pertumbuhan Penjualan Loen, Mishelei; Praptiwi, Widia; Rahmah, Mulia; Rahmawantari, Dhistianti Mei
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : 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.v13i1.1040

Abstract

This study aims to analyze the influence of financial distress, capital intensity, and sales growth on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2025. This study employs a quantitative method with an associative approach. The data used in this study are secondary data. The population consists of 92 companies, selected using purposive sampling. Data analysis in this study utilizes descriptive statistical techniques and linear regression analysis with the assistance of Statistical Package for the Social Sciences version 27. The findings indicate that financial distress and capital intensity influence tax avoidance, whereas sales growth does not influence tax avoidance. The implications of this study are expected to serve as a benchmark for making wiser decisions regarding tax avoidance while remaining within the boundaries of regulations established by the government.

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