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.
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<![CDATA[Profesionalisme dan Kepemimpinan dalam Meningkatkan Kinerja Auditor: Peran Pelatihan sebagai Pemoderasi ]]>
<![CDATA[Devila Chikita Yumna]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.1590
<![CDATA[This study aims to examine the effect of professionalism and leadership style on auditor performance, with auditor training as a moderating variable. This research was conducted at a Kantor Akuntan Publik in Semarang City that is registered with the Institut Akuntan Publik Indonesia (IAPI). The sampling technique uses convenience sampling. A total of 84 auditors became respondents using the survey method. The data analysis technique uses Moderated Regression Analysis (MRA). The results of the study show that professionalism has a significant positive effect on auditor performance. Leadership style has no effect on auditor performance. Auditor training cannot moderate the influence of professionalism and leadership style on auditor performance]]>
<![CDATA[Peran Profitabilitas pada Pengaruh Green Accounting terhadap Nilai Perusahaan ]]>
<![CDATA[Riska Alfiana]]>;
<![CDATA[Sari Andayani]]>;
<![CDATA[Condro Widodo]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2419
<![CDATA[This research was conducted with the aim of determining the influence of green accounting as the independent variable and firm value as the dependent variable, with profitability as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample used in this study consists of 156 observational data points, determined through purposive sampling. The method used to analyze the research data is panel regression analysis, tested using Eviews12 statistical software. Based on the regression results, the implementation of green accounting does not affect firm value or profitability. Profitability has a significant effect on firm value but does not mediate the relationship between green accounting and firm value.]]>
<![CDATA[Pengaruh Environmental Performance Dan Pengungkapan CSR Terhadap Nilai Perusahaan Terindeks LQ45 Non Keuangan Tahun 2020-2023 ]]>
<![CDATA[Anggit Ayu Wibisono]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Fista Apriani Sujaya]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2585
<![CDATA[This study aims to analyze the influence of environmental performance and CSR disclosure on company value in LQ45 indexed issuers for the 2020-2023 period. The underlying phenomenon of this study is the fluctuation in CPIN companies with high levels of CSR and PROPER but experiencing a drastic decline in Price to Book Value (PBV), indicating different investor perspectives on CSR and PROPER implementation in the capital market context. This study uses a descriptive quantitative approach with secondary data obtained through a purposive sampling technique, resulting in 12 companies with a total of 48 samples. Data analysis was conducted using multiple linear regression tests based on the signaling and legitimacy theory framework. The results show that environmental performance partially has no positive effect on company value, while CSR disclosure partially has a significant positive effect. Simultaneously, both variables have a positive effect on company value. This study suggests that companies can optimize CSR disclosure as a strategy to increase company value, while regulators can consider increasing standards and incentives related to environmental performance to encourage more effective implementation by public companies in Indonesia.]]>
<![CDATA[Pengaruh Profitabilitas, Company Growth, Leverage dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Amelia Dhea Pramuditha]]>;
<![CDATA[Ceacili Srimindarti]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2978
<![CDATA[Investors invest their capital in companies, so they have the responsibility to consider the company's financial statements to obtain information about the company's survival. This test was conducted to analyze how profitability, company growth, leverage and company size affect the going concern audit opinion of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. Purposive sampling method was used as a sample collection technique and resulted in a sample of 46 companies. Data sources are obtained from secondary data with a quantitative approach. The analysis used logistic regression with SPSS 20 software. The results show that profitability, company growth and company size do not affect going concern audit opinion. While leverage positively affects going concern audit opinion.]]>
<![CDATA[Determinants of Environmental, Social, and Governance (ESG) in the Indonesian Mining Industry ]]>
<![CDATA[Musaev Tulkin]]>;
<![CDATA[Mimin Widaningsih]]>;
<![CDATA[Indah Fitriani]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2943
<![CDATA[This study aims to analyze the influence of company size, profitability, and leverage on the Environmental, Social, and Governance (ESG) performance of mining companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with panel data from seven mining companies. ESG performance is measured based on ESG scores from sustainability reports and related databases, while company size is proxied by the natural logarithm of total assets, profitability using Return on Assets (ROA), and leverage is calculated through the ratio of total debt to total assets. Analysis was conducted using multiple linear regression to examine the relationship between financial characteristics and ESG performance. The results show that company size and profitability have a positive and significant effect on ESG performance, indicating that companies with larger scale and better financial condition tend to have stronger sustainability practices. Conversely, leverage has a negative and significant effect, indicating that high debt levels can limit companies in implementing sustainability initiatives. This study concludes that the ESG performance of mining companies in Indonesia is influenced by the company's internal financial strength and capital structure.]]>
<![CDATA[Transformasi Perpajakan Digital Di Indonesi : Kajian Eksplanatori ]]>
<![CDATA[Kadlina Kadlina]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2442
<![CDATA[This explanatory research seeks to investigate the underlying reasons or factors that drive taxation on online transactions. In the digital era, online transactions have become increasingly pervasive, allowing companies to generate revenue from other countries where they do not maintain a physical presence. This paper adopts explanatory approach, utilizing a comprehensive literature review to identify the factors influencing the implementation of online transaction taxation. The findings reveal several critical factors, including the COVID-19 pandemic, cross-border electronic transaction, the communication strategies between tax authorities and businesses or consumers, and regional cooperation. The interplay of these factors can enhance the effectiveness of digital taxation in Indonesia.]]>
<![CDATA[Analisis Efektivitas Penerapan Green Accounting ]]>
<![CDATA[Niken Maulydia Muttaqin]]>;
<![CDATA[Lilis Lasmini]]>;
<![CDATA[Dhea Imroatul Fatihah]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2583
<![CDATA[The research intends to examine the effectiveness of implementing green accounting at Karawang Islamic Hospital, and how costs related to the environment are trated. The project utilizes a descriptive qualitative method. Data gathering involved interviewing and examining primary data including environmental cost budget realization reports related to environmental costs. The results found that Karawang Islamic Hospital has reported financial impacts but has not recorded them separately, this classification of environmental costs is included in administrative and general costs.]]>
<![CDATA[Paradox of Corporate Social Responsibility and Sustainability ]]>
<![CDATA[Singgih Bayu Indra Hermawan]]>;
<![CDATA[Sari Dewi]]>;
<![CDATA[Erizal Wibisono Santoso]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2910
<![CDATA[This research aims to interpret paradox of Corporate Social Responsibility through the annual and sustainability reports of PT Sat Nusapersada Tbk This study uses a strict reading method as data collection technique and reinterpretation as data analysis. The findings of this study are the existence of paradox behind the sustainability report. The paradox is in the form of a meaning that has another meaning. Therefore, this clashes with several indications of the report’s objectives. The theoretical implication is that Psychoanalysis can be used as a technical analysis seen from the seriousness of the company in reporting its annual and sustainability reports. This has an impact in practice, can assist auditors in carrying out their duties through the language written in their reports. The novelty is relationship between accounting and Žižekian Psychoanalysis in the results of this research, thus forming a new uniqueness.]]>
<![CDATA[Analisis Sistem Informasi Akuntansi dalam Meningkatkan Pengendalian Internal Keuangan ]]>
<![CDATA[Marliana Juliyanti]]>;
<![CDATA[Rama Gita Suci]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2044
<![CDATA[This study aims to analyze the accounting information system at Zainab Mother and Child Hospital and determine how effective internal financial controls are at RSIA Zainab. The type of research used is descriptive-qualitative research. The data used in this research is primary data and secondary, which was collected through interviews, observation, and documentation. The results showed that the information system for improving internal control at the Zainab Mother and Child Hospital has been running effectively in accordance with the provisions of the Sharia-based Accounting and Financial Guidelines. All operational activities have been computerized using the SIMRS system and Accurate. However, there are still weaknesses, such as SIMRS and accuracy, which often cause errors during input. Then the cashier's income input is still done manually by separating inpatient and outpatient income so that it allows recording and inputting errors. The existence of these obstacles can slow down the workings of the system, so it is necessary to improve the system and software so that the company's operational activities can run smoothly without being constrained by the system.]]>
<![CDATA[Pengaruh Transformasi Digital terhadap Sustainability Accounting and Reporting Indonesia: Green Economy Catalyst ]]>
<![CDATA[Inna Zahara]]>;
<![CDATA[Ari Okta Viyani]]>;
<![CDATA[Sumayyah Sumayyah]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v22i1.2918
<![CDATA[Driven by the global shift towards a green economy, this study empirically investigates the impact of digital transformation on Sustainability Accounting and Reporting (SAR) practices among listed companies on the Indonesia Stock Exchange. This research analyzes secondary data from 36 companies that adopted ESG principles in 2023. The quantitative data collected was processed and analyzed using simple linear regression and Moderated Regression Analysis (MRA). The research findings indicate that the influence of digital transformation on SAR is minimal, as evidenced by the regression coefficient approaching zero. This suggests a weak and potentially negative relationship between digital transformation and SAR practices. However, moderation regression analysis revealed that firm size significantly strengthens the relationship between digital transformation and SAR practices. These findings imply that while digital transformation offers the potential to enhance SAR practices, companies require sufficient resources, similar to those possessed by larger corporations, to effectively leverage this potential. ]]>
