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INDONESIA
Jurnal Akuntansi
Published by Universitas Katolik Indonesia Atma Jaya
ISSN : 19788029     EISSN : 25809792     DOI : -
Core Subject : Social,
Social Sciences
Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 15 No 2 (2021): Jurnal Akuntansi" : 5 Documents clear
Struktur Corporate Governance dan Financial Indicators terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Sri Rubitania Khoerunisa; Ade Imam Muslim
Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i2.2218

Abstract

This research aims to determine the description of the structure of corporate governance, financial indicators and firm value in manufacturing companies, and to determine the effect of corporate governance structure and financial indicators on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 Period either simultaneously or Partial. This research is a type of quantitative research with the research method used is descriptive and verification methods. The population in this study were manufacturing companies listed on the IDX with a total sample of 42 companies which were determined by purposive sampling method. Data analysis used panel data regression analysis, classical assumption test, and hypothesis testing using the coefficient of determination analysis, F test, and t-test. Based on the results of panel data regression with a significance level of 5%, it can be concluded that the corporate governance structure and financial indicators have a significant effect on firm value simultaneously. Meanwhile, partially the corporate governance structure has no effect on firm value, while financial indicators have a positive and significant effect on firm value.
Seberapa Efektif Kualitas Auditor yang Memoderasi Hubungan Antara Rasio Keuangan dan Kesulitan Keuangan Tomy Rizky Izzalqurny
Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i2.2242

Abstract

This study aims to find out the influence of financial ratios toward financial distress in the further period, and the quality of auditors can reduce the influence of low financial ratios toward financial distress in the further period. The population of this study is manufacturing companies that have reviewed the 2016 and 2017 financial statements.In the selection of research samples using a purposive sampling method, in the order, the research sample numbered 137 firm years. The dependent variable is financial distress. Independent variables are divided into three variables of profitability, leverage, and liquidity. The moderating variable is the quality of the auditor. In this study hypothesis testing using the moderated regression analysis (MRA) model which includes using a tiered regression analysis method. This study provides evidence that the financial distress in the next period is influenced by profitability and leverage, and not prove that financial distress in the next period could be moderated by the quality of auditors.
Pengaruh Struktur Kepemilikan, Kinerja Keuangan, dan Ukuran Perusahaan terhadap Financial Restatement Yulina Fransisca Nugroho; Lindrawati Lindrawati
Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i2.2327

Abstract

Financial statements contain useful information for stakeholders regarding the company’s financial condition and are used as the basis for decision making. Therefore, financial statements must prepared appropriately, high quality and reflect the actual conditions of the company so that they can be relied on for users of financial statements. Financial restatements are presented on accrual basis so it can increase manager’s flexibility in recording economic events. This flexibility can cause misstatement of information in the financial statements caused by changes in accounting required by accounting standards and indications of management fraud to act opportunistically, causing the company to undertake financial restatements. Therefore, the aim of this study is to examine and analyze the effect of ownership structure, financial performance, and company size on financial restatement. The object of research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the research period 2014-2018. The results showed that the ownership structure in the form of managerial ownership and institutional ownership had no effect on financial restatement, while foreign ownership had a negative effect on financial restatement. Financial performance in the form of profitability, leverage, and activities has no effect on financial restatement. Company size has a positive effect on financial restatement.
Analisis Kebijakan Dividen Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Pada Periode Expansi Industri Pandu Adi Cakranegara
Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i2.2373

Abstract

Dividend decisions in the company affect investor expectations and in turn affect the value of the company. Therefore, dividend decision is a matter of concern to management. In the 2016 to 2019 period, Indonesia's food and beverage industry experienced growth. This study examines the factors that influence the dividend policies of food and beverage companies in Indonesia in the 2016 to 2019 growth period. These factors are profitability, liquidity and leverage. Furthermore, the moderating variable, namely sales growth, is used to see whether sales growth affects profitability and subsequently affects dividend policy. The method used in this research is multiple linear regression using panel data. The selected sample uses purposive sampling to find companies that consistently provide dividends that come from profits and not from debt or other sources of funds. The findings of this study are that profitability, liquidity and leverage have a significant effect. However, profitability and liquidity do not have a significant positive relationship but have a significant negative relationship. This difference is because when an industry grows, the company invests its funds internally to pursue growth so that the allocation of funds used for dividends is reduced.
Influence Of Gender Of The Board Of Directors On Firm Performance With The Intensity Of Innovation As Moderate Variable Hidayati Nur Rochmah; Hayyu Rachma Annisa; Wisudanto Mas Soeroto
Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i2.2381

Abstract

ABSTRACT This study aims to examine the role of innovation intensity in moderating the influence of board gender on company performance. This study uses quantitative data with data sources in secondary data, which will be processed using SPSS 22 software. This study's population are non-financial companies listed on the Indonesia Stock Exchange for the period 2014-2018 with 690 observations. This study found that board diversity has a positive effect on company performance. The higher the level of board diversity in this case the gender in a board, the higher the level of firm performance. The gender of the board of directors can help in making decisions because there are different perspectives on the discussion. Different perspectives will create a sense of caution which can help prevent risks. Besides, this study also found that the intensity of innovation could strengthen or moderate the effect of board diversity on firm performance. The company's intensity of innovation is higher when there are women on its board of directors. This is because various perspectives are important to be able to provide creative solutions, such as innovation. The intensity of innovation can increase when there is gender diversity on the board of directors to make firm performance increase.

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