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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 267 Documents
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Impact of Carbon Disclosure, Profitability, and Manajerial Ownership on Firm Value with Dividend Moderation Chika Windia A; Nailah Apriyuni; Acep Komara
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2685

Abstract

This study analyzes the influence of carbon emission disclosure, profitability, and managerial ownership on firm value, with dividend policy as a moderating variable. The research focuses on non-cyclical food and beverage companies listed on the Indonesia Stock Exchange (IDX), using a quantitative method and Moderated Regression Analysis (MRA). The results show that all three variables have a significant positive effect on firm value; however, their influence weakens when moderated by dividend policy. The findings highlight the importance of environmental transparency, operational efficiency, and ownership structure in maintaining investor confidence and enhancing firm value. The study suggests that companies should be more transparent in disclosing carbon emissions, improve profitability sustainably, and manage dividend policies wisely.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Pertumbuhan Perusahaan, PER dan Struktur Modal Terhadap Nilai Perusahaan Kezia Meilani Bororing; Muhammad Rifki Bakhtiar
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2160

Abstract

The main goal of the company is to improve the company's performance in order to make its shareholders prosperous. The level of success of company management can be measured by the value of a company. This research aims to determine the effect of Profitability, Leverage, Company Size, Company Growth, Price Earning Ratio and Capital Structure on Company Value. The object of this research is food and beverage companies registered on the IDX in 2018-2022. The population in this study was 26 companies. The sampling technique is using a purposive sampling method with a sample of 14 companies. This research is quantitative research. This research uses descriptive statistical analysis, classical assumption testing, multiple linear regression analysis and hypothesis testing. Data processing uses SPSS Version 22. Based on the results of the research that has been conducted, it can be concluded that Profitability, Leverage, Company Size, and Price Earning Ratio have a positive effect on Company Value, while Company Growth has a negative effect on Company Value, and Capital Structure has no effect on Company Value.
Pengaruh Environmental Performance Dan Pengungkapan CSR Terhadap Nilai Perusahaan Terindeks LQ45 Non Keuangan Tahun 2020-2023 Anggit Ayu Wibisono; Devi Astriani; Fista Apriani Sujaya
Akuisisi : Jurnal Akuntansi Vol 22, No 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2585

Abstract

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.
Pengaruh Profitabilitas, Company Growth, Leverage dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern Amelia Dhea Pramuditha; Ceacili Srimindarti
Akuisisi : Jurnal Akuntansi Vol 22, No 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2978

Abstract

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.
Kepatuhan Wajib Pajak Orang Pribadi: Peran Sosialisasi, Moral Pajak, dan PPS Afifa Rizky Putri; Kurnia Kurnia
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1560

Abstract

One of the main sources of government revenue is taxes, which are a way for people to contribute to development. Studying the impact of tax morale, tax socialization, and voluntary disclosure by the North Makassar Tax Service Office (KPP) regarding taxpayer compliance is the main objective of this research. North Makassar KPP Pratama taxpayers are the target of this inspection. Questionnaires were distributed to obtain quantitative primary data. The sample consists of 100 participants selected through convenience sampling. Data analysis included the use of the R-squared value, F test, and multiple linear regression. The findings demonstrate that tax education, tax ethics, and voluntary disclosure initiatives at North Makassar KPP Pratama have a positive impact on taxpayer adherence.
Determinants of Environmental, Social, and Governance (ESG) in the Indonesian Mining Industry Musaev Tulkin; Mimin Widaningsih; Indah Fitriani
Akuisisi : Jurnal Akuntansi Vol 22, No 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2943

Abstract

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.
Transformasi Perpajakan Digital Di Indonesi : Kajian Eksplanatori Kadlina Kadlina; Agus Munandar
Akuisisi : Jurnal Akuntansi Vol 22, No 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2442

Abstract

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.

Page 27 of 27 | Total Record : 267

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