AKURASI: Jurnal Riset Akuntansi dan Keuangan
AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung di online kan pada tiga periode terbit yaitu Januari - April, Mei - Agustus, dan September - Desember.
Articles
92 Documents
<![CDATA[Attitude, subjective norm an perceived behavior control on whistleblowing intention in avoiding fraud ]]>
<![CDATA[Amelia Oktrivina]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v4i2.704
<![CDATA[This study analyzes how attitude, subjective norms, and perceived behavior control affect whistleblowing intention. This study took a sample using a questionnaire at the Badan Pemeriksa Keuangan (BPK). A purposive sampling method has been applied to determine 30 employees at Badan Pemeriksa Keuangan (BPK) was obtained based on predetermined criteria. The method of analysis in this study uses descriptive statistical analysis. The tool for this research uses SPSS. The results of this study indicate that attitude, subjective norms, and perceived behavior control affect whistleblowing intention.]]>
<![CDATA[Analisis kesiapan profesi akuntan dalam era adaptasi kebiasaan baru ]]>
<![CDATA[Inna Zahara]]>;
<![CDATA[David ulistiyantoro]]>;
<![CDATA[Gerlan Haha Nusa]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v4i3.712
<![CDATA[This research aims to determine the standard of skills needed to be involved in the accounting profession in the era of new habits (new normal) adaptation. The standard is in line with data on job market demand for beginners in the accounting profession disclosed on the job market job sitedepnaker. The population and sample of the study were ten job openings, including the categories "audit and taxation," "banking or finance,";" Finance or Investment," and "General Accounting or Finance." The results of the first study showed that in the new normal era, the standard of skills needed to dabble in the accounting profession is based on data on job market demand disclosed on the job market job website, including having work experience and a certificate. Second, human resources are an essential part of another company's resources. One of the assessments of the quality of human resources can be seen from his work experience. Although beginner job openings are still needed, prospective employees with work experience of approximately one to two years are preferred. This can be understood because work experience becomes a plus for job seekers. With work experience, workers are more adaptable to fulfill their obligations.]]>
<![CDATA[Faktor-faktor yang mempengaruhi audit report lag ]]>
<![CDATA[Christian Elrico Harison Lala]]>;
<![CDATA[Lintje Kalangi]]>;
<![CDATA[Anneke Wangkar]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v4i3.768
<![CDATA[This research aims to determine whether company size, profitability, audit opinion, and auditor reputation significantly affect audit report lag. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. Return measures the natural logarithm of total assets, company size, and profitability on Assets (ROA). Audit opinion and auditor reputation are measured using the nominal scale with dummy variables. The type of this research is quantitative, with purposive sampling as the technique of selecting samples, and 26 companies were selected as samples. The data were analyzed using the multiple linear regression method. Based on the analysis results, it was proven that company size, profitability, and audit opinion had a significant effect on the audit report lag. Meanwhile, the reputation of a public accounting firm has no significant effect on audit report lag on property and real estate companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi ]]>
<![CDATA[Kezia Josephine]]>;
<![CDATA[Vianty Adella Santo]]>;
<![CDATA[Totti Andrea Leonardo]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v4i3.784
<![CDATA[This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure.]]>
<![CDATA[Financial distress and earnings management: The role of audit quality ]]>
<![CDATA[Amelia Oktrivina]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v4i3.584
<![CDATA[This research was aimed to examine the effect of financial distress on earnings management, moderated by audit quality in manufacturing companies listed on the Indonesian stock exchange 2017 – 2020. The type of data in this study is secondary data with a sample selection method that is purposive sampling method. The analysis model used is panel data, regression analysis and data processing using Eviews12. The sample in this research is 83 manufacturing companies for the 2017-2020 research year. The results of this study indicate that the financial distress variable has a significant negative effect on earnings management and audit quality variable weakens financial distress on earnings management.]]>
<![CDATA[Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance ]]>
<![CDATA[Vianty Adella Santo]]>;
<![CDATA[Cipbarani Dwi Nastiti]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023) ]]>
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DOI: 10.36407/akurasi.v5i1.848
<![CDATA[This study aims to determine the effect of financial distress, leverage, and capital intensity on tax avoidance in manufacturing companies in the basic & chemical sektors listed on the Indonesia Stock Exchange for 2017 - 2020. This study uses secondary data. The independent variables in this study are financial distress, leverage, and capital intensity. The dependent variable used is tax avoidance. The research data was obtained from annual reports from the Indonesia Stock Exchange (IDX) in 2017 - 2020. The sampling technique used was purposive sampling. This study uses multiple regression analysis methods. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the leverage variable has a positive influence on tax avoidance. The financial distress variable has a negative effect on tax avoidance. While the capital intensity does not affect tax avoidance. Public interest statement The results of this study can be used as additional knowledge or as a source of insight related to the factors that influence tax evasion behavior. The Directorate General of Taxes can provide oversight, particularly regarding tax avoidance practices following the provisions of the tax legislation. Thus, tax avoidance practices can be minimized. Article history Received 11 Aug 2022 | Revised 29 Sep 2022 | Accepted 17 Nov 2022 | Online First 18 Jan 2023]]>
<![CDATA[The effect of tax planning activities and firm characteristic: Evidence from Indonesia ]]>
<![CDATA[Kennardi Tanujaya]]>;
<![CDATA[Winda Lius]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i1.765
<![CDATA[This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. Public interest statement This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company. Article history Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023]]>
<![CDATA[Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM ]]>
<![CDATA[Adrian Adrian]]>;
<![CDATA[Samuel Horas Sarjana]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i1.795
<![CDATA[This article provides information about the role of the Government and Financial Services Industry in Supporting the Digital transformation of Micro, Small, and Medium Enterprises (MSMEs) to improve Indonesia’s economy. Methodology through Literature Research. Micro, Small, and Medium Enterprises (MSMEs) as productive economic enterprises owned by individuals and business entities, based on a survey by the Ministry of Cooperative SMEs in March 2021, amounted to 64.2 million by contributing to Gross Domestic Product (GDP) 61.07% or Rp. 8,573.89 trillion. Digital-based MSME growth is targeted at 24 million in 2023 and 30 million in 2024, while digital-based modern cooperatives are targeted for 400 units in 2023 and 500 units in 2024. Digital transformation of MSMEs not only encourages the use of the marketplace but can also collaborate and increase production capacity so that they can go public and go international—growth in the number of MSMEs in terms of their number and contribution to the economy. Public interest statement This article aims to see how effective education and financial literacy for MSMEs by the government and financial institutions can encourage MSMEs to go digital in managing their business. Article history Received 21 Dec 2022 | Revised 27 Dec 2022 | Accepted 31 Dec 2022 | Online First 03 Feb 2023]]>
<![CDATA[Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey ]]>
<![CDATA[Rini Oktavia]]>;
<![CDATA[Unggul Purwohedi]]>;
<![CDATA[I Gusti Ketut Agung Ulupui]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i1.822
<![CDATA[This study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular. Public interest statement Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper. Article History Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023]]>
<![CDATA[Return on Assets in the Automotive Sub Sector Company: working capital turnover, company size, current ratio, debt to equity ratio ]]>
<![CDATA[Adityo Alif Rahman Kusumo]]>;
<![CDATA[Kumba Digdowiseiso]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i1.812
<![CDATA[The purpose of this study was to determine the factors that influence return on assets (ROA) in the automotive and component sub-sector companies. There are four factors tested, namely, working capital turnover (WCTO), company size, current ratio (CR), and debt to equity ratio (DER). The automotive sub-sector companies that make up the population of this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2011-2020 period. Sampling using purposive sampling technique, obtained from a population of 13 companies into nine companies as a sample. Proof of the results was carried out by means of panel data regression analysis through STATA 16. Data processing showed that the results were only CR which did not significantly affect ROA. While the WCTO is positively significant, firm size and DER have a significant negative effect on ROA. Suggestion, due to the variation in results, future researchers need to do research in a longer term.]]>
