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JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
ISSN : 24433071     EISSN : 25030337     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol. 9 No. 2 (2023): November 2023" : 7 Documents clear
Effectiveness of Good Corporate Governance and Corporate Social Responsibility Mechanisms on the Company's Financial Performance on the Indonesian Public Listed Companies: Pengaruh Mekanisme Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Santi Yopie; Veronica Oktavia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9667

Abstract

Business stocks with solid fundamentals, impressive performance, and liquid portfolios make up the KOMPAS100 index. This study is useful in determining the impact of corporate governance (GCG) and corporate social responsibility (CSR) systems on financial performance by using profit management as a mediation variable. This research is useful to determine the effect of corporate governance (GCG) and corporate social responsibility (CSR) mechanisms on financial performance. This considers the importance of theory in the inclusion of activities to be carried out by the company such as agency theory and legitimacy, agency is a theory that will bring together the company owner with the company manager, on the side the company manager can trigger problems due to differences in thinking with the owner of the company which will make profit management arise and then legitimacy where this theory is centered In one important core, namely sustainability, stakeholders will strive so that the company can continue to implement social interests by providing a positive response to the environment in which it operates. The purposive sampling strategy is used to select annual financial statements and reports from businesses included in the Kompas100 index for 2018 to 2021. The sample consisted of 32 businesses in total. Data processing and tabulation will be carried out using Eviews software version 12. The result of the analysis is that GCG and CSR have no influence on earning management. While earnings management has a significant positive effect on asset returns and Tobin's Q, but there is no effect on EPS. For GCG, it has a significant positive effect on asset returns but does not affect EPS and Tobin's Q. CSR has a significant negative effect on asset returns and Tobin's Q, but no effect on EPS.
Effectiveness Of Financial Reporting On Share Prices In Mining Public Listed Companies On The Indonesian Stock Exchange (IDX) Taskurun sumaila; Muhammad Azis
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9668

Abstract

Financial statement information is one of the important factors in assessing the stock price of a company, many investors before deciding to invest their capital in the company they want to go to first look at financial information, so this study focuses on analyzing the effect of PM, ROA, CR, SR, and PER on the stock price of a coal & lignite mining company on the IDX in 2018-2022. The focus of this study uses three grand theories, namely value theory, market finance theory, and market efficiency theory, each of which explains the effect of financial statement information on stock price fluctuations. The results of the analysis show that PM has a negative and important effect on stock prices, while ROA and PER have a positive and important effect. CR and SR have no significant influence. The coefficient of determination shows that these variables only explain 30% of the influence of stock prices, the rest are influenced by other factors. The implication of this study is that companies need to improve ROA and PER for better stock performance. Limitations of this study include data quality, external factors, and methodology.
Determination of Firm Value on Cost Leadership Strategy, Executive Compensation and Foreign Ownership in the Health Sector of Indonesian Public Listed Companies Majidah; Hilwa Ramadhanti Sakina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9779

Abstract

Investors' perception of how well a company manages resources, indicated by its share price, is known as company value. Referring to signaling theory, cost leadership strategy, executive compensation and foreign ownership give positive signals on the value of the company. Meanwhile, executive compensation as per agency theory is expected to be able to suppress agency problems, so as to produce quality performance so that investors respond positively. This study aims to examine cost leadership strategy, executive compensation, foreign ownership, and enterprise risk management as determinants of corporate value. Health sector companies listed on the Indonesia Stock Exchange in 2017-2021 became the population of this study. Purposive sampling obtained 54 observational data. Data analysis using panel data regression. The results explain that cost leadership strategy, executive compensation, foreign ownership, and enterprise risk management are simultaneously determinants of company value. Cost leadership strategy and executive compensation are partial determinants of a company's value.  However, foreign ownership is a negative determinant of corporate value in the health sector on the IDX, the findings are new to this study.  
Evaluation of Tax Audit Effectiveness Factors in Jakarta Regional Tax Office Frita Melliniawati; Mulyono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9817

Abstract

Tax audit emerges as a form of control conducted by the Directorate General of Taxes to test taxpayer compliance towards implementing the self-assessment system. According to deterrence theory, taxpayer compliance is highly dependent on cost-benefit analysis, whereby the benefits of complying outweigh the consequences of not complying. Therefore, conducting an effective tax audit is important to increase taxpayer compliance. This study aims to evaluate the causes of the declining tax audit effectiveness based on the Audit Coverage Ratio (ACR) trend in the North Jakarta Regional Tax Office in 2019-2021 by using seven determinant factors of tax audit effectiveness as benchmarks. These factors are then divided into five categories, namely Top Management Support (financial budget adequacy, supporting facilities availability, professional training adequacy), Tax Auditor (Tax Auditor personnel sufficiency and workload), Technology (information system adequacy), and Taxpayers (taxpayers’ cooperativeness). This study used a descriptive-qualitative method by employing document analysis, questionnaires, and interviews. The results point out several issues that have led to the decline in the tax audit effectiveness in the North Jakarta Regional Tax Office, such as inadequate supporting facilities, ineffective professional training, insufficient tax auditor personnel, and lack of integration and accessibility on the existing information systems.
Moderating Effect of Good Corporate Governance on Financial Distress in Indonesia Stock Exchange bobby; Jonnardi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9883

Abstract

Financial Distress is a process of financial distress felt by an entity before bankruptcy occurs. There are two theories that underlie the conceptual framework in this study, namely agency theory and signaling theory. The research aims to obtain empirical clues about the effects of sales growth, liquidity, firm size on financial distress with moderation of good corporate governance in manufacturing entities listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. There were 63 samples of manufacturing companies used in the study using the purposive sampling method. The study used secondary data, namely financial statements. In testing hypotheses using statistical methods, namely panel data regression analysis models. The results showed that sales growth has an insignificant influence, liquidity has a significant positive influence, firm size has a significant negative influence, while good corporate governance cannot moderate the influence of sales growth, but successfully moderates the effect of liquidity and firm size on financial distress.
Financial Distress as a Moderating Effect of Management Turnover, KAP Size, and Audit Fees on Auditor Switching in the Indonesian Stock Exchange Puspita Isnu Fianti; Achmad Badjuri
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.10038

Abstract

This research aims to examine the impact of replacing the KAP management scale and audit costs on auditor turnover, considering the moderating variable of financial distress. The relationship between these various variables can be explained by agency theory, which describes the agency relationship when one or more parties work together or enter into agreements with others as agents to provide specific services. This study also uses the deep pocket theory. The population studied consists of 260 samples, which are companies listed on the Indonesian Stock Exchange (BEI) selected through purposive sampling. The research method used to analyze the data is logistic regression and moderating regression. The experimental results show that the dimensions of KAP have a significant negative impact on auditor turnover, while changes in management and audit costs do not influence auditor turnover. Findings from multiple regression analysis (MRA) indicate that financial distress strengthens the relationship between management changes, dimensions of KAP, audit costs, and auditor turnover.
Board Diversity, Managerial Ownership, and Information Transparency on Company Value in Indonesian Public listed Companies: Studi Kasus: Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di BEI tahun 2017-2021 Leny Suzan; Dara Rahma Septia -
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.10079

Abstract

Company values have an important role and need to be the main concern for a company. This is because the value of the company has an important contribution to shareholders, along with the increase in share price. Through signaling theory that is used by several companies in the process of conveying information about the value of the company to investors by utilizing certain signals. The research conducted aims to identify the impact of board diversity, managerial ownership, and transparency of information carried out partially and simultaneously for the value of a company. In this case, researchers utilize secondary data on the IDX (Indonesia Stock Exchange). The research population in the form of non-cyclical consumer companies was listed on the Indonesia Stock Exchange for the 2017-2021 period, with a total of 15 companies being sampled. The sampling process utilizes purposive sampling techniques. The study utilized regression analysis techniques on panel data by utilizing Eviews 12 software. The results shown are board diversity, managerial ownership, and information transparency have a simultaneous impact on the value of a company. Based on the partial aspect, board diversity has an important effect on the value of a company. However, managerial ownership and transparency of information have no impact for the company.

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