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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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Pengaruh Green Accounting, Kinerja Lingkungan, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Mediasi : (Studi Kasus Pada Perusahaan Yang Terdaftar Di Indeks Sri-Kehati Tahun 2020 -2024) Annisa Lutfiah Zahra; Indra Cahya Kusuma; Saeful Anwar
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.v12i2.224

Abstract

Nilai perusahaan merupakan indikator utama dalam menilai kinerja dan prospek keberlanjutan suatu entitas bisnis. Nilai ini tidak hanya dipengaruhi oleh profitabilitas, tetapi juga oleh efektivitas perusahaan dalam menerapkan green accounting, kinerja lingkungan, dan corporate social responsibility (CSR). Meningkatnya tuntutan stakeholder terhadap transparansi dan akuntabilitas lingkungan mendorong perusahaan untuk lebih aktif dalam kegiatan keberlanjutan guna meningkatkan persepsi pasar. Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, kinerja lingkungan, dan profitabilitas terhadap nilai perusahaan, dengan CSR sebagai variabel mediasi. Sampel terdiri dari 15 perusahaan yang secara konsisten terdaftar dalam indeks SRI-KEHATI selama tahun 2020–2024, dengan total 75 data observasi. Pendekatan penelitian menggunakan metode kuantitatif dan analisis regresi data panel dengan bantuan software EViews. Hasil menunjukkan bahwa green accounting dan profitabilitas berpengaruh signifikan terhadap CSR, sementara kinerja lingkungan tidak berpengaruh signifikan. Selanjutnya, green accounting, profitabilitas, dan CSR berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan kinerja lingkungan tidak. CSR terbukti memediasi pengaruh green accounting dan profitabilitas terhadap nilai perusahaan, namun tidak memediasi hubungan antara kinerja lingkungan dan nilai perusahaan. Temuan dalam penelitian ini menegaskan pentingnya keterbukaan informasi lingkungan dan efisiensi operasional dalam membentuk nilai perusahaan, terutama melalui penguatan peran CSR.
ACCOUNTABILITY COMPETENCE ON INTERNAL AUDIT QUALITY: AUDITORS OF DISTRICT/CITY INSPECTORATES IN WEST JAVA Aji Wahyu Rosandi; Ade Budi Setiawan; Indra Cahya Kusuma; Didi Didi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): 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.v10i3.227

Abstract

This research aims to analyze organizational commitment, auditor motivation, auditor competence and the performance of the government internal audit of audit quality in Inspektorat Kota/Kabupaten Se Jawa Barat. The population in this study is the internal auditor who works in the city/district inspectorate throughout west java. The population is 514 respodents with 226 samples. Sampling used purposive sampling and data analysis using SEM (Structural Equation Model) with PLS application program. The method used by the researcher is quantitative with a causality approach. Data collection was carried out by distributing questionnaires. The results of this study indicate that organizational commitment doesn’t have a direct or indirect effect on audit quality. Motivation doesn’t have a direct effect on audit quality but must go through performance as an intervening variable on audit quality, while auditor competence has direct influence or through performance mediation variables on audit quality. The implication for further research is that variables other than variables that can influence employee performance can be added, such as compensation, work discipline and leadership, as well as taking a sufficient number of research populations.
PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE TERHADAP TAX AVOIDANCE Tarisyah Cahyatie; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): 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.v10i3.228

Abstract

This research aims to analyze the influence of profitability on tax avoidance, company size on tax avoidance, leverage on tax avoidance, as well as the influence of profitability, company size and leverage on tax avoidance simultaneously. The population in this study are registered manufacturing companies in the consumer goods industry sector, sub-sector of the food and beverage industry on the Indonesian Stock Exchange in 2017-2021. The sampling technique uses a purposive sampling method by considering certain criteria, resulting in a sample of 75 data samples. The data analysis method uses descriptive statistical analysis and multiple regression analysis, processed using SPSS version 26. The results of the regression test show that the profitability variable and the leverage variable have a significant influence on tax avoidance, while company size does not have a significant influence on tax avoidance. Simultaneous statistical test results show that the variables profitability, company size and leverage together have a significant influence on tax avoidance. It is hoped that future research can use more company samples and from different sectors on the Indonesia Stock Exchange using the IDX-IC classification, further research can increase the research period so that it can generalize more.
INVESTIGASI VARIABEL PENENTU PENGELOLAAN KEUANGAN UMKM DI YOGYAKARTA: LITERASI KEUANGAN, SIKAP DAN PENDAPATAN Rahmawati Yusrianthe; Budi Asmarawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): 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.v10i3.229

Abstract

This research aims to explore the influence of financial literacy, financial attitudes and income on financial management in Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta. The samples in this research were MSME actors in the Yogyakarta area and its surroundings. The data analysis techniques used include descriptive statistics, validity testing, reliability testing, classical assumption testing and hypothesis testing using multiple linear regression. The research results show that financial literacy and income have no influence on financial management of MSMEs in Yogyakarta, while financial attitudes show no influence on financial management of MSMEs in Yogyakarta. Suggestions for the Yogyakarta City government, through the Department of MSMEs, Industry and Trade, continue to make efforts to increase financial literacy for MSME owners in the Yogyakarta City area by conducting seminars or training/workshops related to insight into finance and good financial management in the hope of increasing their abilities and financial insights that MSME owners.
PROFITABILITAS DAN CORPORATE GOVERNANCE PADA TAX AVOIDANCE Rizka Rachmah Putri; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): 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.v10i3.230

Abstract

This research was conducted to determine the partial effect of Profitability and Corporate Governance on Tax Avoidance in Manufacturing Companies in the Basic Industry and Chemical Sector Registered on the Bei for the 2019-2021 Period. This research was conducted at manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data analysis technique used is a quantitative research method with a descriptive approach. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The method of determining the sample of this study using purposive sampling. The total population in this study were 75 companies. There are 18 companies that meet the criteria to be sampled in this study. This study was tested by multiple linear regression analysis using the SPSS version 25 program. Based on the partial results of the study, it shows that Profitability and Managerial Ownership have a significant effect on Tax Avoidance. Meanwhile, the audit committee, independent board of commissioners and institutional ownership have no significant effect on tax avoidance.
GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Esti Damayanti; Wilda Marliana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): 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.v10i3.231

Abstract

This study aims to determine the partial or simultaneous effect of Good Corporate Governance on Company Value and Financial Performance as an Intervening Variable in Coal Mining Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021. The research design used in this study is a type of quantitative model, the technique used is non-probability sampling with a judgment sampling approach. Data from research is obtained indirectly through intermediary media, generally in the form of evidence, notes or financial reports that have been compiled in archives published by the Indonesia Stock Exchange (IDX). The results in research and analysis prove that Good Corporate Governance (KM) has a positive and significant effect on Firm Value (PBV), Good Corporate Governance (KM) has no effect on Financial Performance (ROA), Financial Performance (ROA) has a positive and significant effect on Value Company (PBV) and Good Corporate Governance (KM) have no effect on firm value (PBV) through the financial performance (ROA) of manufacturing companies in the coal mining sector listed on the Indonesia Stock Exchange. For investors and companies, researchers hope that the results of the research can be used to assist the company in making decisions to be able to increase sales every year and younger companies to get funding for company development.
LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA STRUKTUR MODAL Maria Purwantini; Ronowati Tjandra
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): 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.v10i3.232

Abstract

This research aims to explore the influence of liquidity, profitability and company size on the capital structure of mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The variables used in this research consist of current ratio, return on assets, size and capital structure. The population of this research is mining companies listed on the BEI for the 2017-2021 period. The sampling technique in this research used purposive sampling and a sample of 21 mining companies was obtained. The analysis techniques used are descriptive analysis, classical assumption tests (including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests) and hypothesis tests. Hypothesis testing uses multiple linear regression analysis. The results of this research indicate that liquidity, profitability and company size have no effect on capital structure. Implications for other researchers who are interested in studying similar things or even developing them. Use a longer duration or one that is more up to date to provide better results.
GREEN ACCOUNTING DAN KINERJA LINGKUNGAN: STRATEGI MENYELAMATKAN BUMI ATAU MENGUNTUNGKAN DIRI SENDIRI? Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): 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.v10i3.233

Abstract

ABSTRACT This study examines the effect of green accounting and environmental performance on the profitability of manufacturing companies in the consumer goods industry sector in Indonesia. The research data is in the form of annual financial reports for the period of 2018-2022 obtained from the official BEI website. The research sample consists of 60 data selected by purposive sampling. Data analysis uses multiple linear regression with SPSS for Windows version 26.0. The results show that green accounting has a negative and significant effect on profitability, while environmental performance has a positive and significant effect on profitability. This indicates that green accounting is not effective as a strategy to save the earth or benefit oneself, but rather causes high costs without providing significant added value. On the contrary, environmental performance is effective as a strategy to save the earth and benefit oneself, because it can increase resource efficiency, reduce environmental costs, meet consumer expectations, increase reputation, and strengthen the competitive advantage of the company. Green accounting and environmental performance together have a significant effect on profitability. This study provides implications for companies, governments, and society about the importance of green accounting and environmental performance in improving profitability and sustainability of the company.
PREDIKSI KEBANGKRUTAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN PT. UNILEVER INDONESIA TAHUN 2022 Ayu Puspitaningtyas; Muhammad Shiddiq
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): 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.v10i2.234

Abstract

This study aims to analyze and determine the company's financial performance, potential bankruptcy with the Altman Z-Score Modification approach and analyze the effect of bankruptcy predictions on the value of firm in PT. Unilever Indonesia Tbk in 2022. The method used in the study with the Altman Z-Score Modified method. This Altman model is very useful for companies to find out the condition of the company during the current period as well as simple linear regression with IBM SPSS Statistic 26 software. The data in this study was obtained by processing data on the quarterly financial statements of PT. Unilever Indonesia Tbk for the period of Q1 2015 to Q2 2022. The results showed in regression research, altman Z-Score's potential bankruptcy had a significant negative effect on the value of the firm.
FAKTOR KEUANGAN PADA PENGUNGKAPAN WAJIB Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): 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.v10i2.235

Abstract

The purpose of this study is to test financial ratios (leverage ratios, profitability ratios and liquidity ratios) to mandatory disclosure (study of State-Owned Companies listed on the IDX in 2019 – 2021). This type of causal associative research with data collection techniques in the form of documentation. This study uses secondary data and research methods using descriptive statistical analysis, classical assumption test, regression test and hypothesis testing. The number of samples is 19 state-owned companies listed on the IDX with 3 years of observation, bringing a total of 57 observations. Data obtained from the website of the Indonesia Stock Exchange (www.idx.co.id). The data analyzed in this study were processed from the financial reports and annual reports of related companies. The results of this study indicate that the leverage ratio and liquidity ratio have a significant negative effect on mandatory disclosure, while the profitability ratio has a significant positive effect on mandatory disclosure. Simultaneously leverage ratios, profitability ratios and liquidity ratios have a positive and significant effect on mandatory disclosure. The difference between this study and other studies is that this study focuses on financial ratios, namely the leverage ratio with the debt to total assets indicator, the profitability ratio with the return on assets indicator and the liquidity ratio with the current ratio indicator on mandatory disclosure. This research was conducted at State-Owned Enterprises for the 2019-2021 period.

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