cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Acai Sudirman
Contact Email
acaivenly@stiesultanagung.ac.id
Phone
-
Journal Mail Official
-
Editorial Address
Jl. Surabaya No. 19 Pematangsiantar
Location
Kota pematangsiantar,
Sumatera utara
INDONESIA
FINANCIAL : JURNAL AKUNTANSI
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 25024574     EISSN : 26862581     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol 9, No 1 (2023)" : 10 Documents clear
THE IMPACT OF FINANCIAL PERFORMANCE, FIRM SIZE AND CAPITAL STRUCTURE ON FIRM VALUE Suyanto Suyanto; Chintya N Bilang
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.508

Abstract

This study aims to prove the effect of financial performance, company size and capital structure on firm value. The sample in the study was 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research sample was obtained by purposive sampling technique. The analytical method used is multiple linear regression analysis using SPSS version 23. The results of this research prove that financial performance has a positive effect on firm value, firm size has a positive effect on firm value and capital structure simultaneously has a positive effect on firm value.Keywords: Financial performance, company size, capital structure, firm value 
CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES Arthur Simanjuntak; Christina Verawaty Situmorang; Duma Megaria Elisabeth; Mitha Christina Ginting; Lamria Sagala
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.493

Abstract

The purpose of this study was to determine the role of corporate governance as a moderating variable effect of stock turnover, extensible business reporting language and audit quality on information asymmetry. The population of this research is all companies in the retail sector that are listed on the IDX for the 2019-2021 period, totaling 25 companies. The sample of this study adopted a purposive sampling method, so that the samples taken were 11 companies. The analysis technique used in this research is panel data regression analysis and moderation test. The results showed that stock turnover and extensible business reporting language had a significant positive effect on information asymmetry. On the other hand, audit quality has no significant effect on information asymmetry. Simultaneously, stock turnover, extensible business reporting language, and audit quality have a significant effect on information asymmetry. The role of corporate governance can strengthen the effect of stock turnover on information asymmetry. The role of corporate governance can weaken the extensible business reporting language against information asymmetry. Meanwhile, the role of corporate governance is not able to moderate audit quality on information asymmetry.Keywords: Stock Turnover, Extensible Business Reporting Language, Audit Quality, Information Asymmetry, Corporate Governance.
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE GOVERNMENT’S INTERNAL CONTROL SYSTEM IN EFFORT TO IMPROVE THE QUALITY OF REGIONAL FINANCIAL REPORTS IN PALEMBANG CITY Leriza Desitama Anggraini; Andini Utari Putri
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.512

Abstract

The implementation of good corporate governance should be supervised and controlled both internally and externally so that the quality of LKPD can be guaranteed. SPIP also has a role in controlling which has the impact of the presentation of quality financial reports. This study aims to find out how much the implementation of good corporate governance and the government's internal control system is to improve the quality of regional financial reports in Palembang City. This study used a sample of 58 respondents in the Regional Financial and Asset Management Agency (BPKAD) Palembang City. The research method uses descriptive quantitative methods using statistical calculations with SPSS as an analytical tool. In this study, descriptive statistics were used along with reliability, validity, and traditional assumption tests (like the tests for normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (like the simultaneous test, partial test, and test of the coefficient of determination). The study's findings indicate that both effective corporate governance and internal control systems have a favourable impact on the accuracy of financial reports. The independent variables of sound corporate governance and an effective internal control system are concurrently positive and significant to the independent variable, which is the calibre of financial reports, according to the statistical test F.Keywords: Governance, Internal Control, Financial Statements
THE EFFECT OF COVID-19, WORKING FROM HOME, AND TIME BUDGET PRESSURE ON THE QUALITY OF AUDITOR PERFORMANCE Annisa Adha Minaryanti; Ida Suraida; Ratu Ratna Dewi; Sekar Nisaul Akhir
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.494

Abstract

The purpose of this study is to determine the extent of the impact of Covid-19 conditions, work-from-home practices, and time-budget pressure on quality of audit performance in 10 audit firms in Bandung City area. Covid-19 situation, home office implementation and time budget pressure situation as independent variables, and auditor performance as dependent variables. The research approach used in this study is descriptive analysis and validation based on primary data. The population of this study was all accountants from 10 accounting firms in Bandung. The number of samples collected was 67 judges. Based on the results of the research conducted, we find that the Covid-19 condition has a significant impact on the quality of auditor performance, with a contribution of 22%. For 21%, working from home has a significant impact on the quality of an auditor's performance. Time pressure has a significant negative impact on the examiner's performance with her 15.9%. This means that the higher the time pressure, the lower the quality of the exam.Keywords: Covid-19, Work From Home, Time Budget Pressure and Quality of Audit Performance
THE INFLUENCE OF THE EFFECTIVENESS OF INTERNAL CONTROL AND OBSERVANCE OF ACCOUNTING RULES ON ACCOUNTING FRAUD Dewi Kusuma Wardani; Feny Nuraini
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.502

Abstract

This study aims to explain the influence of the effectiveness of internal control and observance of accounting rules on accounting fraud. The method used is quantitative. The data used is a data source by distributing the Google Form link to the Village Office in the Imogiri District via WhatsApp using a convenience sampling technique. Respondents who filled out as many as 111 respondents. The results of the study explain that the effectiveness of internal controls has no effect on accounting fraud, while compliance with accounting rules has an effect on accounting fraud. The higher the effectiveness of management control and compliance with accounting regulations, the lower the level of accounting fraud. Conversely, the weaker management's internal control and compliance with accounting rules, the greater the fraud that occurs.Keywords: Internal Control Effectiveness, Compliance With Accounting Rules, Accounting Fraud
ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD) Septony Benyamin Siahaan; Dimita H.P Purba; Dompak Pasaribu; Wesly Andri Simanjuntak; Ivo Maelina Silitonga; Kristanty M. N Nadapdap; Melanthon Rumapea
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.496

Abstract

This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy tools related to the implementation of accrual-based SAP, but still refers to PP 71 of 2010, while the use of Permendagri No. 64 of 2013 experienced problems related to adjusting cash-based accounting policies towards accruals to an accrual-based accounting system. The results on the budget aspect show that the obligation to implement accrual-based SAP requires BPKAD to adjust from a cash-based accounting system policy towards SIMDA 2.5 accruals to the SIMDA 2.7 accrual-based accounting system that is currently being implemented which is in accordance with PP No. 71 of 2010. The results of the information technology aspect show that the information technology used according to the BPKAD Secretary, namely the regional financial management application system uses SIMDA 2.7 which has been provided by the BPKP. The results on the human resource aspect show that the implementation of accrual-based SAP requires the Labuhan Batu District BPKAD to adjust from cash to accrual-based accounting system policies to the current accrual-based accounting system which is in accordance with PP No. 71 of 2010.Keywords: Accounting Standards Based on Governmental Accounting, Accrual Basis
UNDERSTANDING THE IMPACTS OF FINANCIAL TECHNOLOGY IN THE SOCIETY 5.0 ERA Clarasiska Anasthasia Mbate; Windjiarto Windjiarto; Forman Halawa; Hizkia Edwar Sinaga
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.519

Abstract

Financial Technology (FinTech) aims to achieve a competitive market advantage based on technology (digitalization). This study focuses on figuring out the effects of financial technology in the era of Society 5.0, in which humans can create new values from existing technological transformations to reduce social and economic inequalities in society in the future. This research used a systematic literature review method of 68 articles screened from the Scopus database. Fifty-five impacts of FinTech in the Society 5.0 which can help organizations understand the importance of using fintech are found in this study. The research only focuses on one database. Whereas the aims only focus on the impact of fintech, thus subsequent researchers can continue and develop the same topic using other databases (for example, ScienceDirect) and try to figure out other topics related to fintech (for example, causal factors consequence).Keywords: Financial Technology, Finance, Society 5.0
THE ROLE OF THE AUDIT TIME BUDGET IN THE RELATIONSHIP OF AUDITOR COMPETENCY, INDEPENDENCE, AND EXPERIENCE ON AUDIT QUALITY Atik Isniawati; Amanda Reza Yuliastari; Radina Modjaningrat; Fauzi Baisyir
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.500

Abstract

This study aims to analyze the effect of auditor competence, independence and experience on audit quality with audit time budget as a moderating variable. This study uses primary data with data collection methods using questionnaires with purposive sampling method on 70 auditors at the Public Accounting Firm (KAP) DKI Jakarta area. The findings of this study indicate that auditor competence has a significant positive effect on audit quality. Furthermore, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. The results of the next test prove that the audit time budget moderates the effect of auditor competence on audit quality. However, the audit time budget does not moderate the independence and experience of auditors on audit quality.Keywords: Audit Quality, Audit Time Budget 
THE ANTECEDENTS OF EMPLOYEE GREEN BEHAVIOUR IN THE SOCIETY 5.0 ERA M. Fais Luthfi Nuryadin; Muh Rezky Pangeran; Syaifullah Syaifullah
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.528

Abstract

Organizations in the era of Society 5.0 are expected to have a broader social responsibility by adopting green employee behavior for sustainability and meeting the social expectations of employees and society. This study aims to determine the factors that influence Green Employee Behaviour, help practitioners take strategies and policies, and help future researchers related to the topic. This research method is a systematic literature review conducted from 9 articles that have been screened according to the formulation of the research problem from the Scopus database; it was found that there are ten antecedents of Green Employee Behaviour in this society 5.0 era. However, this research is focused on only one database source, namely Scopus and still on one problem formulation. It should be followed up by further researchers related to this topic.Keywords: Behavior, Employee, GHRM, and Green Behavior.
FINANCIAL RATIOS PREDICTORS OF FINANCIAL SUSTAINABILITY OF THE BANKING SECTOR IN INDONESIA Adiska Shabrina Sanfa; Ida Ida
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.491

Abstract

This study was conducted to predict the effect of financial ratios on the Financial Sustainability Ratio (FSR). The financial ratios used include Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), Net Interest Margin (NIM), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO). Sampling using purposive sampling of as many as 36 Conventional Commercial Bank companies in Indonesia with a research period of 2019-2021 so that 108 observation data were obtained. The analysis method used is multiple linear regression analysis, and the test results show that NPL, LDR, NIM, CAR, and BOPO do not affect FSR. Meanwhile, ROA has a positive influence on FSR. The prediction results of this study estimate that NPL, LDR, NIM, ROA, CAR, and BOPO can influence 6.7% of FSR changes. Meanwhile, 93.3% is influenced by other variables not included in the research model. Therefore, the suggested implication for the company is the company needs to maintain bank performance to increase customer confidence in banks, and banks must have the ability to manage funds to increase ROA.Keywords: FSR, NPL, LDR, NIM,  ROA, CAR, BOPO

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 9, No 1 (2023) Vol 8, No 2 (2022) Vol 8, No 1 (2022) Vol 7, No 2 (2021) Vol 7, No 1 (2021) Vol 6, No 2 (2020): Desember Vol 6, No 1 (2020): Juni Vol 5, No 2 (2019): Desember Vol 5, No 1 (2019): Juni Vol 4, No 2 (2018): Desember Vol 4, No 1 (2018): Juni Vol 3, No 2 (2017): Desember Vol 3, No 1 (2017): Juni Vol 2, No 2 (2016): Desember Vol 2, No 1 (2016): JUNI Vol 1, No 2 (2015): Desember Vol 1, No 1 (2015): JUNI More Issue