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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 246 Documents
 21   22   23   24   25 
Pengaruh Profitabilitas, Aktivitas Perusahaan, Likuiditas, Solvabilitas, dan Financial Distress terhadap Opini Audit Going Concern Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Tinambunan, Cecilia Ardani
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2571

Abstract

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.
Pengaruh Konservatisme Akuntansi dan Manajemen Laba Terhadap Nilai Perusahaan dengan GCG sebagai Pemoderasi Ardifarah, Khalisha Dhiya; Fitranita, Vika
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2182

Abstract

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.
Pengaruh Tax Avoidance dan Profitabilitas Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Pemoderasi Adelia, Elsa Wahyu; Sumaryati, Anna
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2012

Abstract

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.
Pengaruh Kebijakan Dividen dan Keputusan Investasi terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Yulia, Yulia; Novalita, Novalita; Sari, Pipit Novila
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2436

Abstract

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.
Pengaruh Hedging, Kompensasi Eksekutif dan Gender Diversity Terhadap Agresivitas Pajak Kurnia, Kurnia; Yahfis, Wulandari
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.1533

Abstract

Studying the impact of hedging, executive compensation, and board gender diversity on tax aggressiveness is the main objective of this study. The mining sector that has been listed on the Indonesia Stock Exchange during the 2017-2021 period is used as the population in this study. The purposive sampling technique was used in selecting the sample, where as many as 85 observations were obtained from 17 mining companies that met the sample criteria. This study uses a quantitative approach and panel data regression as an analytical technique with the help of Eviews 12 software. The results of this study prove that hedging, executive compensation, and gender diversity have a simultaneous effect on aggressive tax avoidance. Based on the results of the partial test, it was found that hedging did not affect aggressive tax avoidance, executive compensation had a negative impact on aggressive tax avoidance, and gender diversity had a positive effect on mining company tax aggressiveness in 2017–2021
Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud Nadianti, Nurul; Bagianto, Agus; Hanim, Wasifah
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2472

Abstract

FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud. The independent variables in this study consist of pressure, opportunity, rationalization, and capability. While the dependent variable in this study is financial statement fraud proxied by the Beneish m-score. The object of the study is Transportation & Logistic companies in Indonesia in 2019-2023 and listed on the IDX, using purposive sampling techniques obtained 37 companies. The data analysis method used is logistic regression analysis. The results of the study stated that pressure and opportunity did not affect financial statement fraud, while rationalization and capability had a positive effect on financial statement fraud
Akuntabilitas dan Transparansi Laporan Keuangan Partai Politik di Indonesia Oktaviana, Sonya; Amarullah, Fitriani; Anggraita, Viska; Bachtiar, Emil
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2352

Abstract

PThis article is devoted to accountability and transparency of political party financial report in Indonesia, to review the compliance of preparing financial report as stated in regulations, and accordance relevant accounting standard. This is qualitative research using secondary data, analyzing political party financial report; as public entity receiving allocation from national budget. The result shows that majority of political party have not prepared financial report, or have prepared financial report but not audited yet. Novelty of this research is analyzing political party financial report comprehensively, refer to relevant regulation, and accounting standard. Contribution of this research is to recommend alternative ways to cope with regulation and accounting standard weaknesses
Faktor yang Mempengaruhi Tax Avoidance dengan Institutional Ownership sebagai Variabel Moderasi Dewi, Tria Purnama; Septriana, Ira; Mardjono, Enny Susilowati
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2544

Abstract

The purpose of this study is to analyze the effect of leverage, transfer pricing, and CEO tenure on tax avoidance with institutional ownership as a moderating variable. This study uses a quantitative approach. Data were processed and analyzed using WarpPLS 8.0 software. Purposive sampling resulted in a total of 95 samples. The data were sourced from the annual reports of 19 basic sector multinational companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The results show that leverage has a negative effect on tax avoidance, while transfer pricing and CEO tenure have no effect on tax avoidance. Institutional ownership can weaken CEO tenure on tax avoidance, while institutional ownership is unable to moderate the relationship between leverage and transfer pricing on tax avoidance. It is recommended to add several company sectors to the sample studied and consider adding variables that have an effect on tax avoidance.
Kontribusi Tanggung Jawab Sosial Perusahaan, Green Accounting, Kinerja Lingkungan terhadap Profitabilitas Rahayu, Hesti; Akadiati, Victoria Ari Palma
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2538

Abstract

The research method used is quantitative with a sample of companies engaged in the manufacturing sector through purposive sampling techniques and data is processed using the SPSS application. The results of the study show that corporate social responsibility and green accounting do not have a significant effect on the profitability of companies in the manufacturing sector. Environmental performance has proven to have a significant positive influence on the profitability of manufacturing sector companies. This research provides benefits for investors in considering sustainability factors in investment decision-making, as well as for companies to improve social and environmental performance to support profitability. These findings can also contribute to the formulation of government policies that support corporate transparency and sustainability
Pengaruh CSR, Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan Prihantoro, Sony Anggun; Pramono, Hadi; Fitriati, Azmi; Wibowo, Hardiyanto
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2069

Abstract

The aim of this research is to empirically test the influence of corporate social responsibility (CSR), financial performance and GCG on company value. This research uses the variables Tobins'q, ROA, GCG and liquidity control variables. The method used is the multiple linear regression method. The sample used is a general banking company registered on the IDX that publishes an annual report and a sustainability report for the period 2018-2022. The research results show that the audit committee and liquidity have a positive effect on company value. CSR, the proportion of independent commissioners and the educational background of directors have no effect on company value. ROA and institutional ownership have a negative effect on company value

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