cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Farhan
Contact Email
aan.himura@gmail.com
Phone
+6285715942018
Journal Mail Official
jurnal.akuntansi@unkris.ac.id
Editorial Address
Gedung Fakultas Ekonomi Universitas Krisnadwipayana Jalan Kampus UNKRIS Jatiwaringin Jakarta Timur.
Location
Kota bekasi,
Jawa barat
INDONESIA
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
 7   8   9   10   11 
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.258

Abstract

This study examines the effect of firm size and profitability on the timely submission of financial statements. The objects of this study are trading, service and investment manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. The research used logistic regression to test the data as many as 375 data samples. The result of testing the data is that company size and profitability both partially and simultaneously affect the timeliness of submission of financial reports in trading, service and investment manufacturing companies.
ANALISIS PENGENDALIAN INTERNAL TERHADAP PENJUALAN PADA PT. GROWTH ASIA Farida Sagala; Arthur Simanjuntak; Lamria Sagala; Mitha Christina Ginting
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.259

Abstract

The purpose of this research is to find out how the implementation of internal sales control runs effectively and efficiently. Claims internal control is very important so that claims are received on time. PT. Growth Asia is a foundry company. Documentation and interviews are used as data collection methods. The research method used in this research is narrative qualitative. Analytical technology uses data reduction techniques, data visualization, and data verification. The results of the study show that internal component controls in sales control are effective because internal component controls already exist within the company and credit limits apply. The results of this study also indicate that internal control over receivables is quite effective in terms of a clear division of labor, where more than one department handles receivable collection. sales level of PT. Asia's growth accelerated from 2020-2021, demonstrating that internal sales controls are working effectively.
PENGARUH UKURAN PERUSAHAAN, MARGIN LABA KOTOR DAN PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Dewi Rejeki; Sri Wulandari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.260

Abstract

This study aims to determine and analyze the effect of company size, gross profit margin and inventory turnover on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research was conducted on the company's annual data, namely company size data, gross profit margin and inventory turnover in 2017-2019. Data analysis using logistic regression statistical test using SPSS statistical program version 25. The results of the logistic regression test or partially show that the firm size variable has no significant effect on the selection of inventory accounting methods of 0.363, gross profit margin has no significant effect on the selection of inventory accounting methods of 0.772 and inventory turnover has a significant effect on the selection of inventory accounting methods of 0.010.
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 Elih Ermawati; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.261

Abstract

The purpose of this research is to test and prove the influence of fundamental factors on financial distress in companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2016-2021 period. The population of this study uses all companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2016-2021 period, where 80 companies are the study population. The sampling technique in this study used a purposive sampling technique, where samples were obtained from populations that met the specified criteria. The results of determining the criteria using purposive sampling technique obtained 15 companies. As for the data analysis techniques used in this study include descriptive statistical analysis (mean, maximum, minimum, range, standard deviation), classic assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and hypothesis testing (statistical test t). The results of this study indicate that return on equity partially has no effect on the financial distress index, debt to equity ratio partially has no effect on the financial distress index, while the quick ratio partially has an influence on the financial distress index.
PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA PERIODE 2017-2020 Rizky Halimah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.262

Abstract

This research was conducted on manufacturing companies in the basic and chemical industry sectors on the Indonesia Stock Exchange for the 2017-2020 period.The type of research used is quantitative research and uses purposive sampling. The number of samples of this study was 24 companies during the 4-year research period, so that a sample of 96 data was obtained, but the final sample was obtained as many as 91 data. The results of the prove that profitability has an effect on audit delay and company size is not able to moderate the relationship between profitability and audit delay in basic and chemical industrial companies on the Indonesia Stock Exchange for the 2017-2020 period.
PENTINGNYA ETIKA ISLAM PADA PROFESI AKUNTAN Ivahzada Marella Edgina
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.263

Abstract

This study explores the extent to which accountants are involved in financial reporting scandals caused by the ethical judgment of certain accountants and a number of academics recommend that the education system be held accountable. The paper argues that in applying accounting ethics, especially Islam, accounting education must focus on ethical codes and religious values.
PENGARUH AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD PELAPORAN KEUANGAN (Studi Empiris pada Kantor Akuntan Publik (KAP) Daerah Jakarta Selatan) Mulia Rahmah; Ekarista Isowati Sinaga
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.264

Abstract

The effect of forensic accounting on fraud disclosure in local public accounting firms South Jakarta, The effect of investigative audit on fraud disclosure in local public accounting firms South Jakarta, The effect of forensic accounting and investigative audit on fraud disclosure in local public accounting firms South Jakarta. The research method used is a quantitative research method. This study has a population of 150 auditors who work at a public accounting firm in South Jakarta. The total data used is 70 auditors. Forensic accounting has a positive effect on fraud disclosure, The investigative audit has a positive effect on fraud disclosure, Forensic accounting and investigative audits have a positive effect on fraud disclosure
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN PROFIL DEWAN DIREKSI TERHADAP KUALITAS AUDIT Mardianto; Junifa
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.268

Abstract

This research aims to analyze the effect of corporate governance and the profile of the board of directors on the quality of audits that will be produced by companies listed on the IDX. The dependent variable used is audit quality (dummy variable). The data obtained will be tested using logistic regression analysis with SPSS 25 application. The results showed that female directors, age of the board of directors, expertise of the board of directors, size of the board of directors, independence of the board of directors, independent audit committee, and audit committee meetings did not have a significant effect on audit quality. Meanwhile, audit committee size has negative significant effect on audit quality. And board of directors meeting, firm size and firm age have a significant positive effect on audit quality. All independent variables can explain the dependent variable as much as 41.7%.
FAKTOR-FAKTOR MENDASAR YANG MEMENGARUHI KUALITAS AUDIT: UJI EMPIRIS PADA KANTOR AKUNTAN PUBLIK WILAYAH JAKARTA Munawaroh; Farid Rizqi Rahmatullah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.269

Abstract

This study’s purpose was to analyze the effect of basic factors consisting of Competence, Independence and Audit Fees on Audit Quality at Public Accountant Firms in the Jakarta Area. Using 100 samples and regression tests symultaneously show that these basic factors have a positive and significant impact on Audit Quality. However, partially competence variable does not affect Audit Quality.
PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING: CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Zidane Bertand Arya; Imang Dapit Pamungkas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (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.v10i1.270

Abstract

In a company, financial statements are vital because they have a role as a result of operational activities in a company in a period. Financial statements also have a function as an illustration of a company regarding the good or poor capabilities of the company. One of the crucial accounts in assessing the company's performance is profit. In fact, the work on Income Smoothing causes some speculation, some think that Income Smoothing is detrimental to users of financial statements because it does not explain the content of reasonable reports on the company's financial position. Meanwhile, other parties think that Income Smoothing is reasonable because it does not violate accounting standards. The purpose of this observation is to find out whether cash holding and financial leverage are able to affect income smoothing, as well as to find out whether corporate governance variabels are able to moderate cash holding and financial leverage on income smoothing. The population of this study is stateowned companies in 2016-2021 a total of 48 companies with 6 years, selecting samples using the purposive sampling method and obtaining samples with a total of 108. This research found that the cash holding variabel is able to affect income smoothing, financial leverage is unable to affect income smoothing, corporate governance is able to moderate or reduce the influence between cash holding and income smoothing, corporate governance is unable to moderate or reduce the influence between financial leverage and income smoothing. The software used for data processing is SPSS Statistics 20.

Page 9 of 26 | Total Record : 260

 7   8   9   10   11 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 10 No 3 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 9 No 1 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 7 No 3 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 7 No 2 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA More Issue