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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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SUSTAINABLE FINANCIAL GOVERNANCE : TAX COLLECTION AND MODERATING ROLE OF TAX AVOIDANCE IN CRYPTOCURRENCY ASSET Komang Widhya Sedana Putra P; Ni Wayan Lasmi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The main objective of this investigation is to assess the impact of tax implementation on cryptocurrency asset exchanges, with tax avoidance as a moderating variable, in the context of Indonesia. The study population involves individuals actively engaged in crypto investments, possessing operational crypto accounts, and maintaining records of crypto transactions, totaling 100 respondents. The analytical framework includes various assessments, including Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test, and t Test. The research findings reveal that tax implementation has a significant and negative impact on cryptocurrency asset transactions. Conversely, tax avoidance demonstrates a substantial positive influence in moderating the relationship between the two variables.
SKEMA BONUS DEWAN DIREKSI DAN AKTIVITAS MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 - 2023 Christina Verawati Situmorang; Duma Megaria Elisabeth
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.97

Abstract

This study examines the relationship between the Board of Directors' compensation scheme and earnings management practices in the Indonesian banking sector. The main focus is to investigate how bonus components such as distributable profit, operating profit trend, net profit trend, operating profit target, and net profit target affect management behavior in manipulating financial statements. Using multiple regression methods, the study was conducted on 160 banking observations for the period 2020-2023 selected through purposive sampling. Discretionary accruals (DAC) are used as a proxy for earnings management. The results show a significant effect of several bonus components, especially Net Profit Target, on earnings management practices. The findings indicate that an earnings-based compensation scheme can encourage directors to engineer accounting to maximize their bonuses, which underscores the importance of a comprehensive and ethical incentive structure design.
FIRM SIZE DAN LEVERAGE PADA AUDIT REPORT LAG Rio Dwi Ananda; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.98

Abstract

This study aims to examine the effect of firm size and leverage on audit report lag. The number of research samples is 11 companies obtained by purposive sampling method. The data source of this study is secondary data, in the form of financial reports. The analysis technique used in this study is multiple regression analysis. The results of the analysis show that Firm Size (X1) and Leverage (X2) have an effect on audit report lag. This study is expected to provide benefits for companies and auditors to be able to consider and organize field work so that review preparation can be carried out quickly and accurately so that audit report lag can be minimized as much as possible
INTELLECTUAL CAPITAL PADA KINERJA KEUANGAN PERUSAHAAN Mishelei Loen, SE., M.Si.; Mulia Rahmah; Yessy Kusumadewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.99

Abstract

This study aims to determine the effect between Intellectual Capital proxied by three components namely human capital, structural capital, and capital employed on the Company's Financial Performance. The type of research used in this research is quantitative research. The population used in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. Data obtained from the Indonesia Stock Exchange website www.idx.co.id. The data in this study were processed using SPSS version 22 software for statistics, using purposive sampling method. The results obtained in this study Human Capital and Capital Employed have no effect on Return on Asset. Structural Capital affects Return on Asset (ROA). Human Capital, Structural Capital, and Capital Employed together have no effect on Return on Asset (ROA). The implication of this research is that companies should pay more attention to ideal indicators for each component of intellectual capital that can improve the company's financial performance
DETERMINAN KEPUTUSAN PERUSAHAAN MELAKSANAKAN TRANSFER PRICING Nurfadhilah; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.100

Abstract

This study aims to test and analyze the influence of Tax, Bonus Mechanism and Company Size on the company's decision to carry out Transfer Pricing. The research was conducted on Industrial Sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample determination method uses purposive sampling so that the sample used is 10 companies for five years. The technical analysis used in this study is descriptive statistics, classical assumption tests, multiple regression tests and hypothesis tests consisting of simultaneous tests, partial tests and determination coefficient tests conducted using SPSS 25 for windows.The results of the study show that simultaneously taxes, bonus mechanisms and company size have a negative effect on the company's decision to carry out transfer pricing. Partially, the bonus mechanism and company size have a negative effect on the company's decision to carry out transfer pricing, while taxes have no effect on the company's decision to carry out transfer pricing.
LOCATION QUOTIENT DAN SIFT SHARE PRODUK DOMESTIK REGIONAL BRUTO Dyah Ayu Retno Inten
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.101

Abstract

Sleman Regency is one of the regencies in the Special Region of Yogyakarta Province which has a GRDP that is in line with the GRDP of the Special Region of Yogyakarta Province. To measure economic performance and its impact on the growth of the Special Region of Yogyakarta Province, calculations are needed using the LQ method and the shift share method. This study uses secondary data in the form of GRDP data for Sleman Regency and the Special Region of Yogyakarta Province in 17 business sectors in 2018-2023. The results show that there are 7 basic sectors, namely 1) Manufacturing Industry, 2) Construction, 3) Provision of Accommodation and Food and Beverage, 4) Real Estate, 5) Company Services, 6) Education Services, 7) Health Services and Social Activities. Furthermore, based on the results of the shift share analysis, Sleman Regency has 6 priority leading sectors, namely 1) Electricity & gas procurement, 2) Information and communication, 3) Financial Services & insurance, 4) Education Services, 5) Health Services and Social Activities, 6) Other services
INTELLECTUAL CAPITAL PADA ECONOMIC VALUE ADDED Adelia Salsabilah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.102

Abstract

This research was conducted at Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period. The research method used is descriptive quantitative research with the data used in the form of secondary data obtained from the Indonesian Stock Exchange. The sample determination method used a purposive sampling method totalling 26 companies that met the research criteria. Based on the results of this research analysis, it can be seen that partially the Human Capital Efficiency variable has a positive and significant effect on Economic Value Added, Structural Capital Efficiency has a negative and insignificant effect on Economic Value Added and Capital Employed Efficiency has a positive and insignificant effect on Economic Value Added. This research is expected to provide information related to Economic Value Added (EVA) to investor management, shareholders and related parties regarding financial reports to make it easier to determine strategies so that there are no mistakes in decision making.
AKUNTABILITAS DAN TRANSPARANSI PADA PENGELOLAAN DANA DESA DI KABUPATEN BEKASI Ukhtiana Nur Arba’I Choirunnisa; Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.103

Abstract

This study was conducted to test whether there is an influence between accountability and transparency on village fund management in Kabupaten Bekasi. The population in this study was the financial division of the Village Government in West Java totaling 5,312. The sample size was taken using the Slovin formula which produced a sample size of 30 villages, this study used Partial Least Square (PLS) Analysis using Smart PLS software version 3.0. Based on the results of this study, it shows that villages in Kabupaten Bekasi have implemented accountability and transparency well, so it can be said that accountability has an effect on Village Fund Management because there is a presentation and reporting of financial activities to the authorities, supported by evidence in the accountability report to ensure transparency. Transparency also has an influence on Village Fund Management because the government has provided complete information about what has been done to the community.
SINERGI KECERDASAN EMOSIONAL DAN GAYA KEPEMIMPINAN DALAM MENINGKATKAN KINERJA AUDITOR Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.104

Abstract

This study aims to analyze the influence of the synergy between emotional intelligence and leadership style in improving auditor performance at Public Accounting Firms (KAP) in the South Jakarta area. The research employs a quantitative approach using a survey method, with nonprobability sampling techniques and saturated sampling for data collection. Data were gathered through questionnaires that had been tested for validity and reliability. A total of 65 questionnaires were returned and processed. Data analysis was conducted using multiple linear regression and hypothesis testing. The results show that emotional intelligence and leadership style have a positive and significant impact on auditor performance. Additionally, there is a significant interaction between emotional intelligence and leadership style in influencing auditor performance. This study provides new insights by examining the interaction of these two variables in the context of auditor performance at KAP in South Jakarta. The practical implications of this study include recommendations for developing emotional intelligence and implementing effective leadership styles to enhance auditor performance.
LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Tasum Tasum
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.105

Abstract

With the growth of companies operating in the consumer goods industry sector and the importance of information for the public about company performance. This research aims to examine the influence of Leverage, Profitability and Company Size on the Value of Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2019-2022 . The population in this research is all 30 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange in the 2019-2022 period and a sample of 16 companies was obtained which was determined using the purposive sampling method, so that the unit of analysis in this research was 16 x 4 = 64 sample units. Companies that are members of the Consumer Goods Industry sector on the Indonesia Stock Exchange for the 2019-2022 period. The data collection method used in this research is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. Based on the analysis results, it shows that the leverage and profitability variables have an influence on company value. Meanwhile, the company size variable has no influence on company value

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