Akuisisi : Jurnal Akuntansi
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.
Articles
18 Documents
Search results for
, issue
"Vol 21, No 1 (2025)"
:
18 Documents
clear
<![CDATA[Studi Literatur Review: Faktor-Faktor Yang Dapat Meningkatkan Kinerja Keuangan ]]>
<![CDATA[Raflesia, Shania]]>;
<![CDATA[Kuang, Tan Ming]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.1280
<![CDATA[The success of the company is an important thing that needs to be known because it is useful in making decisions for both internal and external parties. Therefore we need to understand what aspects can affect work results financially or what we call the company’s financial performance. This research was conducted to determine the factors that can improve the financial performance of companies listed on the Indonesian stock exchange. The research was conducted through literature studies by collecting literature articles related to company financial performance. Based on the results of the study, it is known that there are five variables that can improve the financial performance of companies listed on the Indonesian stock exchange, namely good corporate governance, intellectual capital, company size, corporate social responsibility (CSR), and capital structure]]>
<![CDATA[Determinants of Financial Distress: The Role of Operating Capacity, Sales Growth, Operating Cash Flow, and Leverage ]]>
<![CDATA[Maulidina, Azizah]]>;
<![CDATA[Purwidianti, Wida]]>;
<![CDATA[Tubastuvi, Naelati]]>;
<![CDATA[Alfalisyado, Alfalisyado]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2335
<![CDATA[This research examines the influence of operating capacity, sales growth, operating cash flow, and leverage on the financial distress conditions of companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purposive sampling method for sampling with a sample size of 57 companies. The analysis technique used is binary logistic regression using SPSS version 26. The results of this study indicate that operating capacity and leverage have a significant effect on the company's financial distress, while sales growth and operating cash flow have no significant effect on the company's financial distress.]]>
<![CDATA[Pengaruh Risiko Kredit, Risiko Likuiditas, dan Permodalan terhadap Kinerja Keuangan ]]>
<![CDATA[Pamungkas, Wihandaru Satya]]>;
<![CDATA[Windyastuti, Septa]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2344
<![CDATA[This research aims to analyze the influence of credit risk (RK), liquidity risk (RL), and capital (MD) on financial performance (KK). The research sample is commercial banks listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling method used purposive sampling with conventional bank requirements, and a sample of 40 bank units was obtained and the number of observations used to test the hypothesis was 136 units. The data used is panel data. The analysis tool uses multiple linear regression based on the Hausman test using the random effect model (REM). The research results are that credit risk has a significant negative influence on financial performance, liquidity risk has a significant favorable influence on financial performance, and capital does not significantly influence financial performance.]]>
<![CDATA[Pengaruh Political Connections dan Sistem Manajemen Lingkungan Terhadap Kinerja Lingkungan ]]>
<![CDATA[Asya'bani, Dzaqiyul Fuadzi]]>;
<![CDATA[Jayanti, Dwi]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2090
<![CDATA[The output of this research is to analyze the effect of Political Connections and Environmental Management Systems on Environmental Performance. This research uses quantitative techniques and carries out analysis using descriptive methods. Data and information for this research comes from Annual Reports or Sustainability Reports of Mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses purposive sampling as a data processing approach. The research sample consisted of 10 companies, each with 50 samples. The data was examined using descriptive statistical techniques, this method involves testing classical assumptions which include testing data normality, heteroscedasticity, multicollinearity and autocorrelation. After that, the data was tested using multiple linear regression, then correlation and determination coefficient analysis was carried out by testing the hypothesis using the t-statistical test and the F-statistical test. The results of this research show that Political Connections and Environmental Management Systems have a positive and significant influence on Environmental Performance. The findings of this research indicate that Political Connections and Environmental Management Systems have a beneficial and substantial impact on Environmental Performance]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi dan Teknologi Informasi Pada Kinerja Keuangan ]]>
<![CDATA[Paramita, Dian]]>;
<![CDATA[Zahara, Inna]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2470
<![CDATA[Accounting information system and information technology cannot be ignored in the preparation of SME financial reports which are needed for internal and external purposes. This research aims to analyze the influence of accounting information systems and information technology on financial performance in Small and Medium Enterprises (UKM) in Sleman Regency, as well as the moderating role of financial literacy in the relationship between accounting information systems and information technology. As a sampling method, this research uses a purposive sampling technique. The number of samples used was 61 respondents who were registered with the Sleman Regency Cooperatives and Small Business Service and had complete company profiles for research purposes. Data was collected through questionnaires. Data analysis in this research was carried out using the SEM-PLS (Partial Least Square) method. The research results show that accounting information systems and information technology have a positive and significant influence on financial performance. In addition, financial literacy acts as a moderator in the impact of accounting information systems and information technology on financial performance.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah ]]>
<![CDATA[Marsya, Anisa Lutvia]]>;
<![CDATA[Ferawati, Indah Wahyu]]>;
<![CDATA[Wicaksono, Bambang]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2117
<![CDATA[The purpose of this research is to find out how the implementation of local government accounting systems, reporting systems, and compliance with statutory regulations influence the accountability of the performance of local government agencies. The population of this research is the Regional Work Unit (SKPD) which consists of the Regional Secretariat, DPRD Secretariat, inspectorate, department, agency and Satpol PP. Sample selection used the purposive sampling method. This research uses primary data with data collection methods using questionnaires. The respondents in this research were treasurers in each SKPD of Banyuwangi district. The data analysis technique used is SEM-PLS with the help of SmartPLS 3.0 software for data analysis. The results of this research indicate that the variable implementation of the regional government accounting system and reporting system has a positive effect on the accountability of the performance of regional government agencies. Meanwhile, the variable compliance with statutory regulations has no effect on the accountability of the performance of local government agencies]]>
<![CDATA[Pengaruh Profitabilitas, Aktivitas Perusahaan, Likuiditas, Solvabilitas, dan Financial Distress terhadap Opini Audit Going Concern ]]>
<![CDATA[Jannah, Richatul]]>;
<![CDATA[Rizkyana, Fitrarena Widhi]]>;
<![CDATA[Pertiwi, Meilani Intan]]>;
<![CDATA[Tinambunan, Cecilia Ardani]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2571
<![CDATA[This research aims to test the influence of profitability, company activity, liquidity, solvency, and financial distress on going concern audit opinion. The population in this research is apparel & luxury goods subsector companies listed on the Indonesian Stock Exchange (IDX) in 2016-2023 with a total of 26 companies resulting in 13 companies with a total of 104 units of analysis. This research uses secondary data with documentation techniques. The analysis method uses the SPSS version 26 for statistical application. The analysis of this research show that profitability, company activity, and liquidity have a negative effect on going concern audit opinion. Conversely, solvency and financial distress have no effect on going concern audit opinion. Further research may consider adding other variables such as corporate governance and company size, analysis of other industrial sectors, or the use of more complex analysis methods to obtain more in-depth results and broader generalizations.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi dan Manajemen Laba Terhadap Nilai Perusahaan dengan GCG sebagai Pemoderasi ]]>
<![CDATA[Ardifarah, Khalisha Dhiya]]>;
<![CDATA[Fitranita, Vika]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2182
<![CDATA[The aim of this research is to analyze the influence of accounting conservatism and earnings management on company value, with moderation from good corporate governance. The population of this research is Manufacturing Companies in the food and beverage sub-sector from 2018-2022 and the data was obtained from the annual report on the official website of the Indonesia Stock Exchange (BEI). Data analysis used PLS-SEM with SmartPLS 4.0 software. The research results show that accounting conservatism has a positive and significant influence on company value, as well as earnings management. While good corporate governance moderation weakens the relationship between accounting conservatism and earnings management, it has a significant influence on firm value. Suggestions for further research are adding other sectors, adding research periods, adding proxies to moderating variables, and adding control variables using company probability to produce more in-depth, valid and reliable findings in supporting the development of science and company management practices.]]>
<![CDATA[Pengaruh Tax Avoidance dan Profitabilitas Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Pemoderasi ]]>
<![CDATA[Adelia, Elsa Wahyu]]>;
<![CDATA[Sumaryati, Anna]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2012
<![CDATA[The purpose of this study is to investigate the impact of tax avoidance and profitability on firm value by using debt policy as a moderating factor. The research sample comprises of 34 energy businesses that were listed on the Indonesia Stock Exchange between 2020 and 2022, and were chosen through a selective selection technique. This study approach focuses on the utilization of secondary data, with data analysis performed using Warp PLS version 8.0 software. The Cash Effective Tax Rate (CETR) variable measures tax avoidance, while the Return on Assets (ROA) ratio measures profitability. Tobin's Q is a measure of firm value, while the Debt to Equity Ratio (DER) is a measure of debt policy. Based on research findings, tax avoidance and profitability can have an impact on company value. Debt policy is able to strengthen the impact of tax avoidance on company value, but debt policy cannot strengthen the impact of profitability on company value. Energy sector companies are considering debt policy strategies more carefully to optimize company value through tax avoidance practices.]]>
<![CDATA[Pengaruh Kebijakan Dividen dan Keputusan Investasi terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi ]]>
<![CDATA[Yulia, Yulia]]>;
<![CDATA[Novalita, Novalita]]>;
<![CDATA[Sari, Pipit Novila]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v21i1.2436
<![CDATA[Using profitability as a mediator, this research seeks to assess the impact of dividend policy and investment decisions on firm value in manufacturing businesses listed on the Indonesia Stock Exchange for the automotive sub-sector from 2021 to 2023. Eleven firms were chosen for the study sample via a purposive selection strategy. Analysis of the data is carried out using SPSS 21's multiple linear regression and path analysis. The findings disprove the hypothesis that dividend policy and investment decisions or profitability. The value and profitability of a company are greatly impacted by investment decisions. A company's worth is positively impacted by its profitability. Nevertheless, there is little evidence that profitability acts as a mediator between dividend policy and investment decisions and business value. Investment choices in the automobile sector directly affect business value, according to these studies. without necessarily going through increased profitability. This research provides insights for managers in optimizing corporate financial strategies and for investors in evaluating key factors in the automotive sector.]]>
