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Akurasi : Jurnal Studi Akuntansi dan Keuangan
Published by Universitas Mataram
ISSN : 26851059     EISSN : 26851059     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi dan keuangan yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023" : 15 Documents clear
APAKAH CORPORATE GOVERNANCE DAN FINANCIAL PERFORMANCE DAPAT MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE? Vanessa Natalie; Rizky Eriandani; Felizia Arni Rudiawarni
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.324

Abstract

This study aims to examine the effect of CSR on Firm Value (FV) and analyze whether Good Corporate Governance (GCG) and Financial Performance can strengthen or weaken this influence. This study uses data on non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019–2021 with a total sample of 1048 firm years. Data analysis using multiple linear regression. CSR measurement using content analysis. Firm Value is measured using Stock Return. GCG is measured using Board Size (BS), Board Independence (B-IND), Family Ownership (FMO), and Largest Ownership (L-OWN). Financial Performance proxies use Return on Assets (ROA) and Net Profit Margin (NPM). Empirical results show that CSR has a positive effect on Firm Value. Financial Performance (ROA) weakens the relationship between CSR and FV. However, GCG is unable to moderate the relationship between CSR and FV. This research confirms that CSR activities are essential to increase firm value and business sustainability.
APAKAH RASIO KEUANGAN DAPAT MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA? Ranti Ekslesia; Evi Maria
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.325

Abstract

Kondisi financial distress menjadi sinyal informasi bagi para investor dan calon investor sebelum membuat keputusan investasi. Riset ini bertujuan menguji kegunaan rasio keuangan dalam memprediksi kemungkinan munculnya keadaan financial distress pada saat pandemi. Ada tiga rasio yang akan diuji dalam riset ini, yaitu likuiditas, leverage, dan profitabilitas. Likuiditas diukur menggunakan current ratio, leverage dengan Debt to Total Asset Ratio, dan profitability dihitung dengan Return on Equity Ratio. Pengujian dilakukan pada 222 perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2020 dan 202 dengan analisis regresi logistik. Hasil penelitian menunjukkan hanya profitabilitas yang memprediksi probabilitas terjadinya financial distress, sedangkan likuiditas dan leverage bukan merupakan prediktor financial distress. Hasil ini menunjukkan bahwa profitabilitas berguna sebagai sinyal kondisi financial distress perusahaan pada masa pandemi. Investor dan calon investor dapat menggunakan rasio keuangan sebagai bahan pertimbangan dalam pengambilan keputusan investasi.
DETERMINAN PROBABILITY OF DEFAULT DALAM PERHITUNGAN EXPECTED CREDIT LOSS PERBANKAN Ary Daniel Hartanto; Herlin Tundjung Setijaningsih
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.329

Abstract

This study aims to analyze the influence of the credit risk profile, credit growth target and the macro economy (GDP, exchange rate and inflation) on the probability of default in generating expected credit loss as stipulated in PSAK 71. The research was conducted at PT Bank X during the 2016-2020 observation using multiple linear regression analysis. The results of this study state that the credit risk profile, credit growth target and the exchange rate have a positive and significant effect on the probability of default (PD), while GDP and inflation have a significant negative effect on PD. The research results imply that the implementation of good credit risk management is expected to reduce the rate of default which can be caused by the credit growth target and macroeconomic conditions, especially GDP and exchange rates which have a significant effect on defaults which will ultimately affect the formation of expected credit loss (ECL) in the financial statements.
MOTIF KECENDERUNGAN PERILAKU FRAUD ASN: PERSPEKTIF FRAUD DIAMOND THEORY Paramita Budirahayu; David Adechandra Asedica Pesudo
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.331

Abstract

This study uses the Fraud Diamond Theory approach to explore the motives of the State Civil Apparatus in the Regional Apparatus Organization City X. This research is a qualitative descriptive study using primary data collection techniques. Data collection began with semi-structured interviews with representatives of the State Civil Apparatus in each section of Regional Apparatus Organization City X and deepened through observation. The results of this study indicate that fraud is still found in the form of asset misuse by the State Civil Apparatus. The tendency for fraudulent behavior to occur is based on an intention within the Regional Apparatus Organization to commit fraud driven by motives in the form of pressure, rationalization, opportunity, and ability, as explained in the Fraud Diamond Theory. The results of this study can be used as evaluation material for City X Regional Apparatus Organizations to mitigate the possibility of fraud.
APAKAH KARAKTERISTIK PERUSAHAAN DAN ATRIBUT AUDIT MEMENGARUHI TAX AVOIDANCE? Handika Kusumadani; Deasy Ariyanti Rahayuningsih
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.332

Abstract

This study aims to obtain empirical evidence and analyze the factors that influence tax avoidance. The independent variables in this study are profitability, leverage, company size, company age, sales growth, audit committee, and audit quality. The dependent variable in this study is tax avoidance. The objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The number of samples that were successfully obtained using the purposive sampling method was 61 companies with a total of 183 data. This study used multiple regression to determine the effect of the independent variables on profitability, leverage, company size, company age, sales growth, audit committee, and audit quality on variables dependent on tax avoidance. The results of this study indicate that profitability has a positive effect on tax avoidance and leverage has a negative effect on tax avoidance while company size, company age, sales growth, audit committee, and audit quality do not affect tax avoidance. The implications for the results of this study focus on improving tax regulations and increasing taxpayer awareness to minimize tax avoidance.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH Amin Insani; Sri Rahayu; Misni Erwati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.343

Abstract

Local government financial performance is an indicator used to monitor, measure, evaluate, and achieve the implementation of effective and efficient regional financial management. The research aims to determine the effect of local original income, balancing funds, capital expenditure, economic growth, and audit opinions on the financial performance of district/city governments in Jambi Province for the 2019-2021 period. A total of 33 samples in 11 districts/cities were obtained using a non-probability sampling technique. Secondary data was obtained from the official websites of DJPK, BPS, and BPK Jambi province. The results showed that the variable of local original income had a positive influence on the financial performance of local governments and the variable of equalization funds had a negative influence on the financial performance of local governments, but for variables of capital expenditure, economic growth, and audit opinions did not affect the financial performance of local governments. The results of this study make an important contribution in efforts to improve government performance and services to the community.
DETERMINAN KESEJAHTERAAN MASYARAKAT DESA DALAM SEWINDU DANA DESA Nurhidayati Nurhidayati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.349

Abstract

Village Funds have been used, among others, for village infrastructure development activities, community empowerment activities, and also to improve village apparatus services. The scope of this research is the village community in East Java, which is the province that has received the most Village Funds in recent times, but the absolute poverty rate in East Java is the highest in Indonesia. This study aims to analyze the effect of infrastructure development in the village, village services to the community, and community empowerment on community welfare. Valid questionnaire results were obtained from 291 respondents who were analyzed using a structural model. This study proves that village development, community service, and community empowerment affect community welfare. However, the village service variable has the least influence compared to the other variables. The aspect of service to the community which refers to the concept of good governance still really needs to be improved for the welfare of the community, through the provision of services in an accountable and transparent manner and taking into account the needs of the community.
THE ROLE OF AUDIT QUALITY ON THE DETERMINANTS OF AUDITOR PERFORMANCE Lulu Akmal Nabila; Harry Budiantoro; Kanaya Lapae
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.353

Abstract

Penelitian ini bertujuan untuk menjelaskan peran kualitas audit terhadap penentu kinerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur. Penelitian ini menggunakan data primer dengan metode pengumpulan data menggunakan kuesioner. Pengujian dilakukan terhadap 62 responden auditor dari 10 kantor akuntan publik dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa etika profesi berpengaruh signifikan terhadap kinerja auditor, sedangkan akuntabilitas dan kompetensi tidak berpengaruh signifikan terhadap kinerja auditor. Kualitas audit terbukti mampu memoderasi hubungan akuntabilitas dan kompetensi terhadap kinerja auditor, tetapi tidak mampu memoderasi hubungan etika profesi terhadap kinerja auditor. Hasil penelitian ini mengimplikasikan bahwa dalam melakukan penugasannya auditor harus menjalankan etika profesi sesuai dengan norma yang berlaku, akuntabel dan kompeten, dan bertanggung jawab serta lebih memahami kepentingan publik.
PERAN REPUTASI PERUSAHAAN SEBAGAI PEMEDIASI PADA PENGARUH PENGUNGKAPAN WEBSITE CSR TERHADAP KINERJA BISNIS PERUSAHAAN Nabila Azzahra; Erna Widiastuty
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.355

Abstract

This study examines the role of company reputation as a mediator in the broad influence of CSR website disclosure on company business performance. The sample consists of non-financial public companies listed on the Indonesia Stock Exchange for the 2017-2021. Sampling was done using a purposive method and obtained 775 firm-year samples. Sources of research data come from the company's annual report, the company's website, and the Eikon Refinitive Datastream. Hypothesis testing using SEM-PLS with WarpPLS 7.0 software. This study's results indicate that corporate reputation's role mediates the broad influence of CSR website disclosure on corporate business performance. The result shows vary. The results of this study have implications that CSR website disclosure must be used as a long-term strategy that is in line with POJK regulation no. 8/POJK.04/2015. Furthermore, regulators can increase regulations regarding what areas must be disclosed on the CSR website.
THE MODERATING ROLE OF THE GOVERNMENT INTERNAL CONTROL SYSTEM ON FACTORS INFLUENCING THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS Asyafiah Putri; Binsar H. Simanjuntak
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Magister Accounting, Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.356

Abstract

Penelitian ini menguji dan menganalisis pengaruh kompetensi SDM, penerapan standar akuntansi daerah dan penggunaan sistem akuntansi daerah terhadap kualitas laporan keuangan daerah dengan Sistem Pengendalian Intern Pemerintah (SPIP) sebagai variabel pemoderasi. Penelitian ini menggunakan teknik purposive sampling dan terdapat total 146 responden yang terlibat dalam pengelolaan keuangan di Dinas Sosial Provinsi DKI Jakarta. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer berupa kuesioner yang diukur dengan skala Likert dan diuji dengan menggunakan analisis regresi data panel. Hasil kajian menunjukkan bahwa kompetensi SDM, penerapan standar akuntansi daerah dan penggunaan sistem akuntansi daerah berdampak pada kualitas pelaporan keuangan pemerintah daerah. Sistem pengendalian intern pemerintah memperkuat pengaruh kompetensi sumber daya manusia, penerapan standar akuntansi daerah dan penggunaan sistem akuntansi daerah terhadap kualitas laporan keuangan pemerintah daerah. Hasil penelitian ini mengimplikasikan bahwa pemerintah daerah mampu menyajikan laporan keuangan pemerintah daerah yang berkualitas dan berguna bagi pihak yang berkepentingan.

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