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Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
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Jurnal Akuntansi Bisnis
Published by Universitas Katolik Soegijapranata
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 214 Documents
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The Impact Of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable Winda Islamiati; Dhini Suryandari
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3508

Abstract

This study aims to examine the effect of firm Size, leverage, and liquidity on the level of sustainability report by using profitability as a moderating variable. Firm samples were gathered from Sri-Kehati Index of Indonesia Stock Exchange for the period of 2016-2019. Applying purposive sampling technique, as much as 56 observations are available for further analysis. Test of hypotheses were conducted by using moderated regression analysis (MRA). Results support hypothesis one suggesting larger firm size is associated with higher sustainability report disclosure. Meanwhile, hypothesis two is rejected suggesting that leverage has no effect on sustainability reports disclosure. The results of this study also reject third, liquidity has no effect on the disclosure of sustainability reports. As for moderating variable, the results show that profitability does not affect the relation between firm size, leverage, and liquidity with sustainability report discolure. Results of this study are expected to serve as a guideline for companies to assess the benefit of sustainability report disclosures. As for investors, the results may help investors in making investment decision.
Perspektif Model TAM Dalam Adaptasi Pembelajaran Akuntansi Melalui E-Learning Selama Pandemi COVID-19 Ira Setiawati; Paulus Th. Basuki Hadiprajitno; Muhammad Noor Ardiansah
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3471

Abstract

This study aims to analyze students' intention to do online-accounting learning during the Covid-19 pandemic by adapting the Technology Acceptance Model (TAM) model. Testing the TAM model during a pandemic in the Indonesia context is expected to reveal the determinants of behavior in online accounting learning, which requires a comprehensive acknowledgment of knowledge, skills, and attitude, directly affected during a pandemic. The population is accounting students in Central Java, who were given an online questionnaire. A sample of 766 data was analyzed with the equation model structure (SEM) using WrapPLS. The results show that Perceived Ease of Use, Perceived Usefulness has a significant effect on E-Learning Actual Usage mediated by the Behavior Intention variable. These results further strengthen the TAM model in the context of the Covid-19 pandemic.
Pengaruh Umur CEO, Struktur Dewan Komisaris, Frekuensi Rapat Komite Audit, Konsentrasi Kepemilikan, dan Tenur Audit terhadap Volatilitas Idiosinkratik Yenny Kumalasari; Sansaloni Butar Butar
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3679

Abstract

Idiosyncratic volatility is a series of sharp increase or decreas in stock prices due to a company's fundamental. This study argues that transparent financial reports should reduce idiosyncratic volatility. Transparent financial reports are the function of CEO age, board of commissioner size, board of commissioner meetings frequency, Audit Committee meetings frequency, ownership concentration, and audit tenure. Therefore, this study examines the effect of these variables on idiosyncratic volatility. Samples were gathered from Indonesian public firms for the periode of 2014-2018. Using regression analysis for the test of hypothesis, results show that while board of commissioner meetings frequency and audit tenure have negative effects on idiosyncratic volatility, the size of the board of commissioners, concentration of ownership have positive effects on idiosyncratic volatility. On the contrary, CEO age and audit committee meetings frequency have no effects on idiosyncratic volatility.
Analisis Pengaruh Deteksi Dini Kecurangan Laporan Keuangan Dengan Gender sebagai Variabel Moderating Yudieth Bian Sabatina; Agus Wahyudin
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3616

Abstract

This study examines the impact of audit quality, auditor experience, and professional skepticism on early detection of financial statement with gender as the moderating variable. Using non-random sampling, as much as 55 respondents were collected from externl auditors in Semarang, Indonesia. The results indicate that audit quality has a significant positive effect on early detection of financial statements. Meanwhile, the auditor experiences and professional skepticism have no significant effect on early detection of financial statements. As for moderating variable, results show that gender does not moderate the effect of independent variables on early detection of financial statements. Based on the results found in this study, audit firms are suggested to be able to provide sufficient training and facilities for auditors in order to provide good audit quality, auditors are expected to carry out every audit process well so can produce good audit quality, and the future researches is expected to take a wider population range and research samples in order to get a larger and more diverse sample.
Analisis Pengaruh Likuiditas, Ukuran perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi Olga Welly Charisma; Dhini Suryandari
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3656

Abstract

The purpose of this study is to examine and analyze the effect of liquidity, firm size, and accounting conservatism on earnings quality by using profitability as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2019. Using purposive sampling technique, as much 62 firm observations were gathered and used for the test of hypothesis. The analysis technique used is descriptive statistical analysis and inferential statistical analysis with moderated analysis regression interaction test as the moderating regression analysis. The results show that accounting conservatism has a positive effect on earnings quality. On the contrary, liquidity and firm size have no effect on earnings quality. In addition, profitability does not moderate the relationship between liquidity and earnings quality, profitability does not moderate the relationship between firm size and earnings quality, but profitability weakens the relationship between accounting conservatism and earnings quality.
Pengaruh Struktur Kepemilikan, Ukuran Komite Audit, Ukuran Dewan Komisaris dan Jenis Kepemilikan Terhadap Manajemen Laba Alma Nadya Pramitha
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3663

Abstract

The purpose of this study is to re-examine the determinants of earnings management using companies listed on the Indonesia Stock Exchange. More specifically, this study examines the effect of ownership structure, size of the board of commissioners, and size of the audit committee on earnings management. This research is different from previous research conducted in the Indonesian capital market because it adds a new variable, namely the type of ownership. The sample was taken from the period 2015-2019 with purposive sampling method. A total of 1833 company observations could be collected during the study period. However, 513 observations must be eliminated to meet assumptions underlying multiple regression. The study included three control variables to control for differences in the characteristics of the company sample, namely company size, leverage, and profitability. The results of the regression analysis show that: 1) Institutional ownership has no significant effect on earnings management. 2) Managerial ownership has no significant effect on earnings management. 3) size of Audit Committee has no significant effect on earnings management. 4) Board of Commissioners size has no significant effect on earnings management. 5) Type of Ownership has a significant positive effect on earnings management. In addition, of the three control variables used, there are two that affect earnings management, namely firm size and profitability. Leverage has no significant effect on earnings management.
Determinan Fraudulent Financial Statement Dalam Perspektif Fraud Pentagon Theory Bisri Rahayuningsih; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3586

Abstract

This study aims to test empirically the determinants of fraudulent financial statement in the perspective of Crowe's fraud pentagon theory in companies that implemented ASEAN Corporate Governance Scorecard in Indonesia. The population of this study are the top rank of 50 companies that implement the ASEAN Corporate Governance Scorecard in 2017-2019. Samples were selected using purposive sampling method. Based on criteria imposed on samples, as much as 63 firm-observations were collected. Test of hypotheses were conducted by using logistic regression analysis. The results show that institutional ownership and financial stability have negative effects on fraudulent financial statement. CEO duality has a positive effect on fraudulent financial statement. However, financial target, external pressure, effective audit committee, quality of external auditor, change in auditor, and change in director have no effects on fraudulent financial statement. Overall, the evident suggests that investors should pay more attention to the quality of financial statements to enhance decision making process.
Pengaruh Ukuran Perusahaan, Likuiditas, dan Perataan Laba Terhadap Kualitas Laba Fifi Devi Yoanita; Khairunnisa Khairunnisa
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3671

Abstract

Earnings is a component of financial statements that describes the level of profitability of a company. The earning information listed on the financial statements should be of quality because investors can use profits to assess the company's future performance. This research aims to determine the influence of company size, liquidity, and income smoothing on earning quality in transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. To collect samples, this study uses purposive sampling which result in 45 firm observations. The data analysis technique used is multiple linear regression analysis. The results showed that company's size, liquidity, and income smoothing have significant positive effects on earning quality. In particular, the size of the company and income smoothing partially have significant positive effects on earning quality. Meanwhile, liquidity has no effect on earning quality.
Kinerja Perusahaan: Pengaruh Corporate Social Responsibility dan Pertumbuhan Pendapatan Anita Anita; Dewi Anggreni
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3608

Abstract

Indonesia is currently being hit by the coronavirus disease 2019 (COVID-19-19) pandemic, making the level of competition between companies more competitive to generate profits. This strongly encourages companies to look for ways to attract investors' attention in capital market. The purpose of this study is to analyse the effect of corporate social responsibility (CSR) disclosure and revenue growth on the firm performance of sustainable companies listed on the Indonesia Stock Exchange (IDX). This study will examine whether there is a relationship between CSR disclosure in sustainability reports and revenue growth on firm performance. CSR is measured by GRI-Standards. Firm performance is measured by return on assets (ROA), return on equity (ROE), return on invested capital (ROIC), and economic value added (EVA). A sample of 37 companies was obtained from purposive sampling method, in which companies listed on IDX must completely published sustainability reports during the 2016-2020 period. The analysis technique with panel-based data regression. The results of this research show that CSR disclosure in sustainability reports has a significant positive effect on firm performance (EVA). Revenue growth in sustainable companies also has a significant positive effect on firm performance (ROE).
Fraud Triangle dan Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Novi Indriani; Abdul Rohman
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4367

Abstract

AbstractThe purpose of this study is to provide empirical evidence of the effect of risk factors on the detection of fraudulent financial reporting using the fraud triangle theory. The risk of fraudulent financial reporting is reflected in financial targets, financial stability, the nature of the industry, and auditor turnover as suggested by the Beneish M-Score model. The sample was selected from companies belonging to the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. By using a purposive sampling method, as many as 99 firm observations are available for further examination. Multiple linear regression analysis is used to test the hypotheses. The results show that financial stability and the nature of the industry have a positive and significant effect on financial statement fraud. However, financial targets and auditor turnover have no effect on fraudulent financial reporting. The results of this study are useful for stakeholders, such as potential investors, investors, creditors, auditors, or other parties, in detecting financial statements that contain fraud, especially those triggered by financial stability and the nature of the industry.AbstrakPenelitian ini bertujuan untuk memberikan bukti empiris pengaruh risiko terhadap pendeteksian kecurangan pelaporan keuangan menggunakan teori segitiga kecurangan. Risiko kecurangan pelaporan keuangan tercermin dalam target keuangan, stabilitas keuangan, sifat industri, dan pergantian auditor seperti yang disarankan oleh model Beneish M-Score. Sampel dipilih dari perusahaan yang termasuk dalam industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Sebanyak 99 observasi perusahaan tersedia untuk pengujian hipotesis. Analisis regresi berganda menunjukkan bahwa stabilitas keuangan dan sifat industri berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Namun, target keuangan dan pergantian auditor tidak berpengaruh pada pelaporan keuangan yang curang. Hasil penelitian ini bermanfaat bagi pemangku kepentingan, seperti calon investor, investor, kreditur, auditor, atau pihak lain, dalam mendeteksi kecurangan laporan keuangan, terutama yang dipicu oleh stabilitas keuangan dan sifat industri.

Page 17 of 22 | Total Record : 214

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