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INDONESIA
Akuisisi : Jurnal Akuntansi
Published by Universitas Muhammadiyah Metro
ISSN : 19786581     EISSN : 24772984     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 17, No 1 (2021)" : 6 Documents clear
Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Perusahaan Manufaktur Delviana Dama Yanti; Munari Munari
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.578

Abstract

The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements.Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan.
Corporate Governance dan kinerja keuangan Bank Syariah di Indonesia carmidah carmidah; Sukirno Sukirno
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.570

Abstract

Corporate governance consists of a unique set of rules to protect the interests of company shareholders. Success in implementing governance is determined by the extent to which the company identifies optimally in accordance with the conditions of the company concerned, especially Islamic banks in Indonesia. The purpose of this study is to prove that good governance can affect the financial performance of Islamic banks in Indonesia and tries to contribute to the academic literature by providing evidence that good governance can affect the financial performance of Islamic banks in Indonesia. This study uses panel data from 12 Indonesian Sharia Commercial Banks for the financial year 2014 to 2018. The results show that the number of boards of directors and characteristics of the boards of directors have a positive effect on financial performance as measured by Return On Assets (ROA). Tata kelola perusahaan terdiri dari seperangkat aturan unik untuk melindungi kepentingan pemegang saham perusahaan. Keberhasilan dalam penerapan tata kelola ditentukan oleh sejauh mana perusahaan mengidentifikasi secara optimal yang sesuai dengan kondisi perusahaan yang bersangkutan khususnya bank syariah di Indonesia. Tujuan penlitian ini membuktikan bahwa tata kelola yang baik dapat mempengaruhi kinerja keuangan bank syariah di Indonesia dan berusaha memberikan kontribusi pada literatur akademik dengan memberika bukti bahwa tata kelola yang baik dapat mempengaruhi kinerja keuangan bank syariah di indonesia. Penelitian ini menggunakan data panel dari 12 Bank Umum Syariah Indonesia untuk tahun pembukuan 2014 hingga 2018. Hasil menunjukkan bahwa jumlah dewan direksi dan karakteristik dewan direksi berpengaruh positif terhadap kinerja keuangan yang di ukur dengan Return On Assets (ROA).
Analisis Pengungkapan Corporate Social Responsibility (CSR) Dalam Laporan Tahunan Terhadap Abnormal Return Nana Umdiana; Kodriyah Kodriyah; Dien Sefty Framita
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.571

Abstract

The aim of the study was to analyze the effect of disclosure of Corporate Social Responsibility (CSR) in the Annual Report on Abnormal Return in manufacturing companies with the food and beverage sub-sector. The population in this study is manufacturing companies with food and beverage sub-sectors listed on the Indonesia Stock Exchange in 2014-2017. The method of selecting this research sample based on purposive sampling obtained 10 companies during the study period. Testing is done using simple linear regression. The results of the study show that the disclosure of Corporate Social Responsibility (CSR) in the Annual report affects the Abnormal Return. This proves that information about Corporate Social Responsibility (CSR) can be used as a consideration by investors for investment decision making.
The Effect of Mudharabah Financing, Musyarakah Financing and Ijarah Rent on Profitability in Islamic Banking 2015-2019 Yesi Oktavia; Nana Diana
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.568

Abstract

This study aims to determine the effect of Mudharabah Financing, Musharaka Financing and Ijarah Rental either partially or collectively on the level of profitability at PT. Bank Indonesia Syariah, Tbk. The research method used in this research is descriptive and verification methods with a quantitative approach. This study uses a multiple linear regression analysis model, using four classical assumptions, namely normality, multicollinearity, autocorrelation and heteroscedasticity. Based on the results of research using multiple regression analysis, for Mudharabah Financing, it is concluded that Mudharabah Financing (X1) has no significant effect on the level of Profitability Level (Y). Furthermore, for Musharaka Financing, it is concluded that Musharaka Financing (X2) has a positive and significant effect on the level of profitability. Then for the Ijarah Rental, it is concluded that the Ijarah Rental (X3) has no significant effect on the Profitability Level (Y). Then the conclusion is that Mudharabah Financing (X1) and Ijarah Rental (X3) have no significant effect on the Profitability Level (Y), while Musyarakah Financing has a significant effect on the Profitability Level (Y). Penelitian ini bertujuan untuk mengetahui pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah dan Sewa Ijarah baik secara parsial maupun kolektif terhadap tingkat profitabilitas pada PT. Bank Indonesia Syariah, Tbk. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan model analisis regresi linier berganda dengan menggunakan empat asumsi klasik yaitu normalitas, multikolinieritas, autokorelasi dan heteroskedastisitas. Berdasarkan hasil penelitian dengan menggunakan analisis regresi berganda, untuk Pembiayaan Mudharabah dapat disimpulkan Pembiayaan Mudharabah (X1) tidak berpengaruh signifikan terhadap tingkat Tingkat Profitabilitas (Y). Selanjutnya untuk Pembiayaan Musyarakah, dapat disimpulkan Pembiayaan Musyarakah (X2) berpengaruh positif dan signifikan terhadap tingkat profitabilitas. Kemudian untuk Sewa Ijarah disimpulkan bahwa Sewa Ijarah (X3) tidak berpengaruh signifikan terhadap Tingkat Profitabilitas (Y). Maka kesimpulannya adalah Pembiayaan Mudharabah (X1) dan Sewa Ijarah (X3) tidak berpengaruh signifikan terhadap Tingkat Profitabilitas (Y), sedangkan Pembiayaan Musyarakah berpengaruh signifikan terhadap Tingkat Profitabilitas (Y).
Dampak Moderasi Locus of Control terhadap Efektivitas Sistem Informasi Keuangan pada Kantor Kecamatan di Kota Semarang, Provinsi Jawa Tengah Septiawati, Rohma; Astriani, Devi; Kiryanto, Kiryanto
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.572

Abstract

The purpose of this study was to analyze the impact of locus of control moderation, the factors that affect the financial information system at the sub-district office in the city of Semarang. This study's population was 16 Districts Offices in Semarang City and obtained 54 questionnaires, then analyzed moderating regression analysis (MRA). From the research results of the impact of Locus of Control Moderation on the Effectiveness of Financial Information Systems at the District Office in Semarang City, Central Java Province, the results of the research on the first hypothesis, the influence of top management on the effectiveness of information systems, are to examine the influence of user satisfaction on the effectiveness of information systems, to examine the influence of organizational culture on the effectiveness of information systems. The effectiveness of information systems, to examine the effect of locus of control on the relationship between top management on the effectiveness of information systems, to examine the effect of locus of control between user satisfaction on the effectiveness of information systems from the results of the research resulted that it has a positive and significant effect. Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan
Pengaruh Capital Adequacy Ratio (CAR), Return On Assets (ROA), dan Non Performing Financial (NPF) Terhadap Penyaluran Pembiayaan pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode Tahun 2012–2019 Irma Citarayani; Melani Quintania; Dita Paramita Handayani
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.581

Abstract

The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements. Tujuan penelitian ini adalah untuk melihat pengaruh fraud pentagon yang di proksikan dengan financial target, nature of industry, quality of external auditor, change of auditor, frequent number of CEO terhadap pendeteksian kecurangan (fraud) laporan keuangan. Kecurangan dalam Laporan Keuangan di penelitian ini diukur menggunakan proksi Return on Assets, Receivable, pemilihan jasa audit pada KAP, pergantian KAP, perubahan direksi, dan banyaknya foto CEO. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019 digunakan sebagai populasi dalam penelitian ini. Penelitian ini menggunakan teknik purposive sampling sehingga terdapat 48 laporan keuangan dari 25 perusahaan manufaktur. Analisis regresi linear berganda merupakan metode analisis yang digunakan dengan SPSS versi 20. Financial target, nature of industry, quality of external auditor dan frequent number of CEO tidak bepengaruh signfikan dalam mendeteksi adanya kecurangan dalam Laporan Keuangan dalam penelitian ini. Sedangkan, change of auditor dan change of direction berpengaruh signifikan dalam medeteksi kecurangan dalam laporan keuangan.

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