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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 320 Documents
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Green Accounting, Financial Distress, Kinerja Keuangan pada Harga Saham Brandon Tomasila; Harlyn L. Siagian; Francis M. Hutabarat
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 Dany Mahendra Hardjo; Achmad Badjuri
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 Siti Nurlatifah
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 Dewi Rejeki
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; Esti Damayanti; Diana Gustinya
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 Syifa Maharani Irianto; Hayuningtyas Pramesti 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.v13i1.1037

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 Mishelei Loen; Widia Praptiwi; Mulia Rahmah; Dhistianti Mei Rahmawantari
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.
Harga Saham Perusahaan Perbankan: Inflasi, Kurs Valuta Asing, Dan Suku Bunga Tasum Tasum
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.v13i1.1041

Abstract

This study aims to make a new contribution by examining in greater detail the effects of inflation, foreign exchange rates, and interest rates on stock prices, as well as identifying factors that can clarify these relationships within the context of the banking sector. The research design employed in this study is quantitative. The population used in this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period, comprising 55 companies. The analytical methods include descriptive statistics, testing of classical assumptions (normality, multicollinearity, autocorrelation, and heteroscedasticity), and multiple linear regression analyzed using SPSS version 27. The findings indicate that inflation and foreign exchange rates do not affect stock prices, whereas interest rates have a positive and significant effect on stock prices. The implications of this study suggest that banking companies should optimize and increase dividend payouts as a means to boost corporate profits. Such an increase in profits can attract investor interest in investing, which ultimately has the potential to increase the company’s stock prices.
Dewan Komisaris, Kepemilikan Manajerial, dan Leverage: Determinan Kinerja Keuangan Perusahaan Dyah Ayu Retno Inten
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.v13i1.1042

Abstract

This study aims to make a new contribution by examining in greater detail the effects of the Board of Commissioners, managerial ownership, and leverage on financial performance in technology companies. The research design employed in this study is quantitative. The population used in this study consists of 47 technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025; this study utilizes secondary data. The analytical method employed is multiple linear regression. The data analysis techniques include classical assumption tests and hypothesis testing conducted using multiple regression. This study will be analyzed using Statistical Package for Social Sciences version 27. The findings indicate that the Board of Commissioners has a positive effect on financial performance, whereas managerial ownership and leverage do not affect financial performance. The implications of this study are expected to improve the financial performance of the technology sector by focusing on the composition and number of audit committee members tailored to the company’s needs.
TALENT ACQUISITION, EMPLOYEE ENGAGEMENT, PRODUKTIVITAS KARYAWAN, PELATIHAN PENGEMBANGAN, KOMPENSASI, DAN REWARD PADA PROFITABILITAS PERUSAHAAN STARUP Pretty Failasufa Aziza; Sugito
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.v13i1.1070

Abstract

This study aims to analyze the influence of talent acquisition, employee engagement, employee productivity, training and development, compensation, and reward on company profitability in the Indonesian startup sector. This study employs a quantitative method with an associative approach. Primary data were collected through questionnaires distributed to employees and managers of startup companies. The sample consisted of 100 respondents selected through purposive sampling. Data analysis was conducted using descriptive statistics and multiple linear regression with the assistance of SPSS.The findings indicate that talent acquisition, employee engagement, employee productivity, training and development, compensation, and reward simultaneously and partially have a significant influence on company profitability, with employee productivity and compensation being the most dominant variables. The implications of this study suggest that investment in human resources should be regarded as a strategic asset that directly contributes to the firm's financial performance, requiring synergy between the human resource management function and the accounting function in corporate planning and performance measurement

Page 32 of 32 | Total Record : 320

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