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JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Published by Universitas Jambi
ISSN : 27155722     EISSN : 24606235     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian Akuntansi terkait dengan berbagai aspek akuntansi dan termasuk dalam tema aretikel namun tidak terbatas pada topik Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi, Sustainability Reporting, Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 278 Documents
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Pengaruh Struktur Modal, Profitabilitas, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Junia, Dinda Nelandi; Friyani, Rita; Wendry, Widya Sari
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46312

Abstract

This purpose of this study is to examine how capital structure, profitability, and company growth on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses a quantitative approach with purposive sampling techniques, resulting in a sample of energy companies that meet the research criteria. Data were analyzed using multiple linear regression to test the proposed hypotheses. The sample consisted of 51 selected energy companies, and data were processed using SPSS version 27 software. The results indicate that capital structure and profitability significantly influence firm value, while firm growth does not significantly influence firm value. Simultaneously, all three independent variables significantly influence firm value.
Pengaruh Struktur Modal, Pertumbuhan Laba, Kualitas Audit dan Ukuran Perusahaan Terhadap Kualitas Laba Anggarani, Vera; Yudi, Yudi; Rahayu, Rahayu
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46487

Abstract

The purpose of this study was to determine the effect of Capital Structure, Earnings Growth, Audit Quality and Company Size on Earnings Quality, in automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study uses purposive sampling technique in determining the research sample used, where this research technique is based on predetermined criteria. The sample in this study was 60 samples from 12 companies multiplied by the observation year, namely 5 years. The data used is secondary data. The analysis method used is Multiple Linear Regression using SPSS 26 (for windows) software. The results showed that Capital Structure, Earnings Growth, Audit Quality, and Company Size simultaneously have a positive effect on earnings quality; Capital Structure has no effect on earnings quality; Earnings Growth affects earnings quality; Audit Quality has no effect on earnings quality; and Company Size has no effect on earnings quality.
Faktor- Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Vialeta, Nurul; Hizazi, Achmad; Prasetyo, Eko
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.46975

Abstract

This study aims to analyze the influence of liquidity, profitability, capital structure, and firm size on firm value, with dividend policy as a moderating variable. The study focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. A total of 29 companies were selected using purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The findings show that liquidity and capital structure have no significant effect on firm value, while profitability and firm size have a significant positive effect. Additionally, dividend policy does not moderate the relationship between any of the independent variables and firm value. These results suggest that companies should focus on improving profitability and firm scale as key drivers of firm value, rather than relying on dividend policy to influence investor perceptions.
Pengaruh Kesulitan Keuangan, CSR, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Tata Kelola Perusahaan yang Baik sebagai Variabel Moderasi Yuliansyah, Dwi Novrian; Rahayu, Sri; Yudi, Yudi
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47141

Abstract

This study aims to analyze the effect of financial distress, CSR, and earnings management on tax avoidance, with GCG as a moderating variable, in palm oil companies listed on the Indonesia Stock Exchange for the period 2019–2023. Employing a quantitative method with an explanatory approach, the study observes 12 palm oil companies, yielding 60 firm-year observations. Data were analyzed using panel data regression with the CEM, based on the results of the Chow test, Hausman test, and LM test. The findings reveal that Financial distress, CSR, Earnings Management does not have a significant effect on tax avoidance. Besides, GCG positively moderates the relationship between CSR and tax avoidance, revealing a paradox in which high CSR combined with strong governance may actually encourage tax avoidance, possibly due to moral licensing based on the company's positive reputation. This study highlights that the relationship between corporate governance factors and tax avoidance is not always linear, and that the interaction effects among governance mechanisms may produce outcomes that differ from, or even contradict, theoretical expectations.
Pengaruh Integritas, Independensi, dan Profesionalisme terhadap Kualitas Audit pada Inspektorat Sumatera Barat Yundari, Dini; Syofyan, Efrizal
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47144

Abstract

This study aims to examine how much influence integrity,  independence, and professionalism have on audit quality at the inspectorate of West Sumatera Province. This study uses a casual associative quantitative approach. The population  in this study were all auditors who worked at the West Sumattera Provincial Inspectorate office, totaling 40  people. The sample selection technique used a saturated sample. This research instrument uses a questionnaire. The data analysis technique of this research is multiple linear regression aanalysis.The results showed that together there was a significant influence between Integrity Independence, and Professionalism on Audit Qualilty at the Inspectorate of West Sumatera Province. Integrity has a positive and significant effect on Audit Quality, Independence has no positive and significant effect on Audit Quality, and Professionalism also has no positive and significat affect on Audit Quality. This study consludes that improving audit quality requires increasing integrity.
Analisis Prediksi Kebangkrutan Menggunakan Altman Z Score, Springate, dan Interest Coverage Ratio pada Perusahaan Delisting Tahun 2025 Aprilianti, Refi; Asliana, Endang; Dzulhasni, Sahilly
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47235

Abstract

This study aims to predict bankruptcy in companies scheduled for delisting in 2025 using the Altman Z-Score, Springate, and Interest Coverage Ratio (ICR) models, with an initial hypothesis that the Altman Z-Score is the most accurate model. Employing a quantitative method with secondary financial statement data from 5 delisted companies on the Indonesia Stock Exchange (2020-2024), the analysis reveals that the hypothesis of the Altman Z-Score being the most accurate model is rejected due to a high proportion of "grey area" classifications, while the Springate model provides more consistent bankruptcy classifications. Although the ICR indicates the companies' ability to meet interest obligations, overall, all three models suggest an increasing risk of bankruptcy over time, characterized by a decrease in the availability of complete financial statement data and an increase in the percentage of companies categorized as bankrupt. Therefore, strict oversight of financial conditions and enhanced transparency in financial reporting are crucial to prevent bankruptcy risks, especially for companies approaching delisting status.
Analisis Portofolio Optimal Menggunakan Model Markowitz Pada Saham Jakarta Islamic Index Periode 2019-2024 Silviani, Dewi; Puspitasari, Endah Yuni; Irawan, Irawan
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47284

Abstract

This study aims to determine the optimal portfolio formation using the Markowitz model on Jakarta Islamic Index (JII) stocks for the2019-2024 period. The population in this study is all 30 Jakarta Islamic Index stocks for the 2019- 2024 period, while the sample is 12 stocks. Data analysis was conducted using the Markowitz model which begins by collecting monthly closing stock prices, calculating realized returns, expected returns, risks, covariances, and correlations until an optimal portfolio is obtained. This testresulted in four stocks that became the optimal portfolio with maximum profits, namely ICBP, ADRO, ANTM, and EXCL with anexpected return of 1.08% and a risk of 6.26%. On the other hand, the minimum risk consists of ICBP, INDF, INCO, EXCL, UNTR, and ADRO with an expected return of 0.44% and a risk of 4.37%. These results confirm that the application of the Markowitz model can help investors in determining the optimal stock combination according to risk preferences.
Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Computer-Assisted Audit Techniques (CAATs) oleh Auditor: Pendekatan UTAUT Septari, Al-Iqrom; Hizazi, Ahmad; Wahyudi, Ilham; Yuliusman, Yuliusman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47293

Abstract

The adoption of CAATs in Indonesia (especially in the southern part of Sumatra) is still relatively low, despite the efforts of auditing professional bodies to encourage the application of modern audit technologies among audit firms to deal with the rapid growth in information technology usage among business organizations. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to explore of CAATs' usage and try to find answers to what factors may affect their adoption and acceptance. Using 86 valid responses from external auditors, the paper found that CAATs adoption is influenced by performance expectancy, effort expectancy, facilitating conditions, and self-efficacy. The findings suggest that policymakers should encourage external auditors to use CAATs by educating them about the advantages of doing so, improving their skills through increased CAATs training programs, creating incentive systems that encourage auditors to use CAATs, increasing investments in the management and technical infrastructure that supports CAATs, and using both intrinsic and extrinsic motivation.
Kinerja Pencapaian Target Kredit sebagai Pemoderasi Hubungan Determinan Perkembangan UMKM: Studi Kasus Pada Bank BRI di Kota Jambi Shelomita, Cindy; Yuliusman, Yuliusman; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47314

Abstract

This study aims to examine the effect of People's Business Credit (KUR), the use of the BRISpot application, and debtor data accuracy on the development of MSMEs, as well as to determine the role of credit target achievement performance as a moderating variable at Bank BRI in Jambi City. This study employs a quantitative method with a survey approach targeting 100 MSME respondents who received KUR, and the data is analyzed using Structural Equation Modeling (SEM) via the SmartPLS software version 4.0. The results indicate that the accuracy of debtor data from the BRISpot application has a positive and significant effect on MSME development. Meanwhile, KUR and the use of the BRISpot application did not have a significant effect, and Credit Target Achievement Performance was unable to moderate the relationship between the three independent variables and SME development. This indicates that Bank BRI can review its performance appraisal system to focus more on the quality of financing and the sustainability of MSME businesses, rather than solely on the quantity of credit distribution.
Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional, Leverage dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Triani, Yuli; Friyani, Rita; Olimsar, Fredy
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47322

Abstract

This study aims to determine the effect of independent commissioner variables, audit committee, institutional ownership, leverage and company size on the integrity of financial statements (Infrastructure Sector Listed on the Indonesia Stock Exchange for the 2021-2024 Period). The sampling technique used was purposive sampling and obtained 43 companies as samples from a total population of 57 companies. The observation period in this study was 4 years, namely from 2021-2024 so that 172 data were obtained. Data processing using SPSS.29 software. This study proves that independent commissioners and institutional ownership affect the integrity of financial statements, while the audit committee, leverage and company size have no effect on the integrity of financial statements. The results of this study emphasize the importance of strengthening the role of independent commissioners and encouraging institutional investor participation in the capital market. Regulators such as the OJK can create stricter policies regarding the number, qualifications, and independence of commissioners as well as transparency of institutional ownership.

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