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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 19 Documents
 1   2 
Search results for , issue "Vol 19, No 1 (2023)" : 19 Documents clear
Board of Commissioners’s Characteristics (Size, Independence, Expertise) and Financial Reporting Quality Kusumawardani, Media; Yanto, Desri
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1383

Abstract

The quality of financial reports is necessary for the users. Factors that can improve the quality of financial reports that can be proven true are things that need to be prioritized. So research is needed that can prove the factors involved. This study aims to test the board of commissioners as a party that has a role in a company. The board of commissioners is the party that supervises a company entity and ensures that the committee carries out audits. In this study, the board of commissioners becomes an independent variable seen from the size, independence, expertise with leverage control variables, audit quality, company size, company growth. The object of this research is a manufacturing company listed on the Sharia Securities List in 2018-2020. The sample used is 198 companies that filled the requirement. The sample collection method used a purposive sample. The type of data used is secondary data and the data processing tool uses SPSS. In this study, the Board of Commissioners (Size, Independence, Expertise) were not proven to influence the Quality of Financial Statements. While the control variables in this study showed a positive influence in addition to the leverage variable, namely audit quality, company size, and company growth. So it can be concluded that all hypotheses in this study were rejected. So based on the point of size, independence, and expertise of the board of commissioners in this study, it does not have a large enough role in determining the Quality of Financial Statements.
Determinants Of The Timeliness Of Financial Reporting of Go Public Companies In The Covid-19 Pandemic: Evidence From Indonesia Purwanti, Noer Indach; Rochmatullah, Mahameru Rosy; Witono, Banu; Putri, Eskasari
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1133

Abstract

Purpose: This paper aims to analyze whether profitability, auditor opinion, institutional ownership, and the Covid-19 pandemic have an impact on the timeliness of financial reporting. The researcher explores several online and conventional publication documents related to the operations of publicly listed companies in Indonesia.Method: Employing binary logistic regression, this study analyzes the 175 sampled firms. Some of the testing components include profitability, audit opinion, institutional ownership, and the Covid-19 pandemic.Findings: The results of the analysis show that the company's profitability and activity restrictions due to the Covid-19 pandemic have a substantial impact on the timeliness of reporting. In theory, this study provides an understanding that financial performance determines the compliance of managers in informing financial reporting to stakeholders. In practice, extraordinary events on an international scale such as the Covid-19 pandemic have thwarted financial reporting accountability. The COVID-19 pandemic has an impact on the timeliness of financial reporting, which includes parties directly related to the issuance of audited financial statements including reporting entities and auditors/public accountants, parties indirectly related to financial reporting including accounting professional associations, and the tools used by these parties in financial reporting including Financial Accounting Standards, auditing standards and laws and regulations, professional codes of ethics, and professional certifications. The impact is on the significance of assessments and estimates, going concern, internal control, audit committee governance, events after the reporting period, accessibility of audit evidence and guidance for parties related to financial reporting.
Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi UMKM Berbasis Seluler Pada UMKM Surabaya Pusat Zain, Fadhilatuz; Andhaniwati, Erry
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.861

Abstract

Tujuan penelitian ini yaitu untuk menganalisis secara empiris dan menunjukan faktor yg mempengaruhi implementasi sistem informasi akuntansi UMKM berbasis seluler pada UMKM Surabaya Pusat. Penelitian ini merupakan penelitian kuantitatif karena data yg diperoleh diolah atau dianalisis dengan menggunakan teknik perhitungan angka-angka dan statistika. Populasi penelitian ini yaitu UMKM yang berada di daerah Surabaya Pusat. Wilayah Surabaya Pusat itu sendiri meliputi 4 kecamatan, yaitu kecamatan Genteng, kecamatan Tegalsari, kecamatan Bubutan, dan kecamatan Simokerto. Teknik penentuan sampelnya memakai rumus slovin. Penelitian ini menggunakan PLS-SEM dengan software SmartPLS 3.0 untuk menganalisis data yang diperoleh dan mengkonfirmasi hubungan antar variabel. Hasil penelitian membuktikan bahwa persepsi kemudahan penggunaan serta kebutuhan tidak berpengaruh terhadap implementasi sistem informasi akuntansi UMKM berbasis seluler di UMKM Surabaya Pusat. Sedangkan harapan kinerja berpengaruh terhadap implementasi sistem informasi akuntansi UMKM berbasis seluler di UMKM Surabaya Pusat.
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Industri Makanan dan Minuman Astuti, Thesa Puji; Hanim, Wasifah; Sugihyanto, Toto
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1151

Abstract

Price to Book Value is very important for the company because a healthy company will produce a good image for the company both internally and externally. The purpose of this study aims to determine the effect of Company Growth, Price Earning Ratio, Leverage, Profitability on Price to Book Value The research object is all manufacturing companies in the food and beverage sub-sector on the Indonesia Stock Exchange, the analysis period is 2019. The number of companies is 34, consisting of 26 (twenty six) food companies and 8 (eight) beverage companies, all as samples study. The method used is multiple linear regression using Cross Section data. Based on the results of the analysis concluded that the company's growth, leverage, profitability have a positive and significant effect on firm value. Means the increasing growth of the company, Leverage, Profitability will increase the value of the company. While the Price Earning Ratio is not significant to the value of the company.
The Effect of Managerial Ownership and Tax Avoidance On Firm Value With Firm Transparency as a Moderating Variable Putri, Novita Winda Crisdiana; Ardhani, Lutfi
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.892

Abstract

PThis research was conducted with the aim of knowing the effect of Managerial Ownership and also Tax Avoidance with company transparency as a moderating variable in companies listed in the beverage subsector. This research is a descriptive quantitative study that uses secondary data in the form of financial statements of companies in the food and beverage sub-sector manufacturing sector listed on IDX. A sample of 11 companies was used which was obtained by purposive sampling technique. The data analysis technique used in this research is MRA or Moderated Regression Analysis which is processed using SPSS tools. The results show that managerial ownership and tax avoidance have a significant positive effect on firm value. Meanwhile, managerial ownership of tax avoidance also has a significant positive effect on firm value with corporate transparency as a moderating variable
Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Indihome Bima, Ericho Arya; Pudjoprastyono, Hery
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1120

Abstract

This study aims to determine how product quality and service quality affect Indihome customer satisfaction in Surabaya. Residents in Surabaya who use Indihome whose population is not explicitly known are the research population. Seventy Indihome users in Surabaya were selected as research participants through the Non Probability Sampling method and the Purposive Sampling approach. Data collection is done by sending questionnaires to respondents using Google Forms with an ordinal scale using a Likert scale with a score range of 1 to 5. Then with Partial Least Square (PLS) data analysis techniques, the data is processed by validity tests, reliability tests, structural model tests, and hypothesis tests. The findings show that quality positively and significantly impacts Indihome customer satisfaction in Surabaya, both in terms of product quality and service quality
Realisasi Penerimaan PPN yang Dideterminasi Oleh Tingkat Inflasi, Nilai Tukar Rupiah dan Jumlah Pengusaha Kena Pajak Wulandari, Dian Sulistyorini; Yulianti, Vista
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1131

Abstract

Penelitian ini dilakukan di Kantor Pelayanan Pajak Madhya Bekasi pada periode tahun 2017–2021 dengan tujuan untuk mengetahui pengaruh variabel inflasi, nilai tukar rupiah dan jumlah Pengusaha Kena Pajak terhadap penerimaan PPN. Populasi penelitian ini adalah data inflasi, nilai tukar rupiah, jumlah pengusaha kena pajak, dan penerimaan PPN. Sumber data yang digunakan adalah data sekunder dengan pengujian data menggunakan program SPPS versi 25. Metode penelitian menggunakan pendekatan kuantitatif dengan bentuk asosiatif dan analisis regresi linear berganda. Penelitian ini menggunakan seluruh populasi sebagai sampel, sehingga diambil 60 observasi. Hasil penelitian ini menunjukkan bahwa inflasi secara parsial berpengaruh positif dan signifikan terhadap penerimaan PPN, nilai tukar rupiah dan jumlah PKP secara parsial tidak berpengaruh terhadap penerimaan PPN. Inflasi, nilai tukar rupiah, dan jumlah PKP secara simultan berpengaruh terhadap penerimaan PPN pada KPP Madya Bekasi. (10 PT)Kata kunci : inflasi, nilai tukar rupiah, jumlah pengusaha kena pajak, pajak pertambahan nilai
Penerapan Green Accounting Berbasis University Social Responsibility Rachmadhani, Susy; Suhartini, Dwi
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1007

Abstract

This study aimed to determine whether there were differences in USR-based green accounting practices at the University of 17 August 1945 Surabaya and The University of Dynamics Surabaya. This quantitative study uses the Independent Sample T-test in hypothesis testing with the SPSS 25 analysis tool. This study used primary data by spreading questionnaires. Samples are determined using the purposive sampling method with certain criteria. The number of samples obtained was 63 respondents. The results showed that both universities had a high level of commitment related to environmental concerns, especially in issuing policies regarding the environment. However, the two universities have not been optimally involved in environmental issues, in making reports on the allocation of special costs for the environment, and implementing environmental audits. 
ANALISIS DETERMINAN AUDIT DELAY: EMPIRIS PERUSAHAAN PERBANKAN Anggraeni, Lusiana; Cahyaningtyas, Fadilla
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1148

Abstract

Audit Delay yang dihadapi perusahaan bisa mengakibatkan turunnya kualitas laporan. Penelitian ini berfungsi untuk mengkaji faktor solvabilitas, reputasi kantor akuntan publik serta opini auditor terhadap Audit Delay. Jenis penelitian ini penelitian kuantitatif. Populasi penelitian berjumlah 46. Pengambilan sampel dilakukan dengan cara purposive sampling dan didapatkan 40 perusahaan perbankan yang tercatat di BEI sesuai dengan kriteria. Data di penelitian ini telah melalui uji asumsi klasik, uji determinan R serta uji t yang dilakukan menggunakan software SPSS 23. Dari hasil penelitian variabel yang mempengaruhi Audit Delay hanya reputasi kantor akuntan publik sedangkan variabel solvabilitas dan opini auditor tidak mempengaruhi Audit Delay.
Pengaruh Kemudahan Penggunaan, Kepercayaan, Dan Kebiasaan Terhadap Penggunaan Aplikasi Fintech Payment Go-Pay Zain, Faridatuz; Andhaniwati, Erry
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.862

Abstract

Tujuan penelitian ini ialah untuk menganalisis secara empiris pengaruh kemudahan penggunaan, kepercayaan, dan kebiasaan terhadap penggunaan aplikasi fintech payment Go-Pay. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah mahasiswa akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. Teknik penentuan sampel yang digunakan penelitian ini menggunsakan rumus slovin dengan margin error sebesar 10% dan memperoleh hasil perhitungan 93 mahasiswa dengan kriteria sampel pengguna Go-Pay. Penelitian ini menggunakan data primer dengan metode pengumpulan data melalui survey menggunakan kuesioner. Penelitian ini menggunakan teknik analisis Partial Least Square Structural Equation Model (PLS SEM) dengan bantuan software SmartPLS 3.0 untuk analisis data. Hasil penelitian yang telah dilakukan menunjukkan bahwa variabel kemudahan penggunaan tidak berpengaruh terhadap penggunaan aplikasi fintech payment Go-Pay. Sedangkan variabel kepercayaan dan kebiasaan berpengaruh terhadap penggunaan aplikasi fintech payment Go-Pay.

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