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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 11 No 2 (2022): Edisi Agustus" : 7 Documents clear
INVESTASI DALAM ASET TAK BERWUJUD DAN NILAI PERUSAHAAN Andry; Nunung Nuryani
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.878

Abstract

In making decisions and predicting the rate of return on investment, earnings are considered the most relevant financial information. However, the 2008 global economic crisis caused the relevance of the value of earnings to decline and could not be relied on in valuing companies, so investors sought other important information that was useful in making decisions, namely information about investment in intangible assets. Therefore, this study aims to examine the effect of investment in intangible assets on firm value. In addition, this study also examines the factors that influence the disclosure of investment in intangible assets in the manufacturing industry. By using purposive judgment sampling technique, samples obtained for model 1 were 69 samples of manufacturing companies, while samples for model 2 obtained an average of 30 sample companies. The data analysis technique used for hypothesis testing is multiple linear regression analysis. The results of this study indicate that the intangible asset investment variable is not proven to have a significant effect on stock prices. Only company size has a significant positive effect on the disclosure of intangible asset investments while Earnings per Share (EPS) and Leverage have no effect. The results of this study can be concluded that investors consider information about intangible asset investment as irrelevant in valuing company equity. In addition, company size has an important role in expressing investment in intangible assets.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Leny Septiani; Rizka Indri Arfianti
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.879

Abstract

Timeliness of the submission of financial statements is the most important thing because the information contained in it is needed by the parties, especially investors. Timeliness of the submission of financial statements is necessary so as not to lose its relevance. Loss of relevance can make information less useful for decision making. However, in reality there are still public companies that are late in submitting their financial reports, one of which is the property and real estate sector. The purpose of this study was to analyze the effect of profitability, leverage, firm size and audit committee meeting frequencies on the timeliness of submitting financial statements. Financial Services Authority (OJK) Regulation No. 29 /POJK.04/2016 Article 7 states that the submission of the annual financial report to OJK is no later than the end of the fourth month (120 days) after the date of the annual financial report, and if it exceeds 120 days, it will be subject to sanctions, fines by PT Bursa Efe Indonesia. The object of research used is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2020. The results of the research using Wald's test show that the independent variables are profitability, solvency size of the company, and the number of audit committee meetings with a value of sig. one tail each of 0.095, 0.028, 0.021, 0.311 so that the first and fourth hypotheses are rejected. While the second and third variables show test results of 0.028 and 0.021 so that the second and third hypotheses are accepted. The conclusion of this study shows that solvency has a negative effect and firm size has a positive effect on the timeliness of submitting financial statements. Meanwhile, profitability and audit committee meetings have no effect on the timeliness of submitting financial reports.
PENGARUH STRUKTUR MODAL, LIKUIDITAS , UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA KEUANGAN Jane Jessica; Yustina Triyani
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.891

Abstract

Financial Performance is an analysis conducted to see the extent to which a company has implemented by using financial implementation rules properly and correctly. One measure of a company's financial performance that is directly related to the company's goals in general is the profitability ratio using Return on Assets. The purpose of this study was to determine the effect of capital structure, liquidity, firm size and firm age on financial performance. The theory used in this study is agency theory. The object of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2020. Researchers conducted descriptive statistical tests, pooling test, classical assumption test, F test, t test, and coefficient of determination. The data analysis technique used is multiple linear regression analysis. The conclusion of this study is that there is not enough evidence that liquidity and firm size have a positive effect on financial performance. While the age of the company there is sufficient evidence of a positive effect on financial performance. There is not enough evidence of capital structure to have a negative effect on financial performance.
DETERMINAN NILAI PERUSAHAAN Tania Monica Mardji
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.892

Abstract

This study aims to examine the effect of Leverage, Profitability, Firm Size, and Intellectual Capital on Firm Value. The population in this study are companies listed on the Non-Primary Consumer Goods Sector of the Indonesia Stock Exchange for the period 2017-2021. The sample obtained was selected through purposive sampling technique of 136 companies, so that 14 samples of companies were obtained over a period of 5 years, so that 70 observations were obtained. The analytical techniques processed using the IBM SPSS Statistics 25 application are descriptive statistical analysis, data pooling test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that Leverage, Profitability, and Firm Size each had a positive and insignificant effect on Firm Value, while Profitability had a positive and significant effect on Firm Value.
MANAJEMEN LABA DITINJAU DARI BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, LEVERAGE DAN UKURAN PERUSAHAAN: STUDI META ANALISIS Winnica Maitri; Carmel Meiden
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.893

Abstract

This study aims to integrate research results related to the topic of deferred tax expense, tax planning, leverage and company size on earnings management in Indonesia for the 2015-2021 period. The topic of the effect of deferred tax expense, tax planning, leverage and company size on earnings management has been widely discussed, researched and still exist today, but existing research provides consistent and inconsistent results with different levels of significance. The data collection method used the observation method and the sample used in this study was 20 research journals. The sampling technique is purposive sampling technique. Researchers use meta-analysis to integrate research results and show conclusions related to the effects of deferred tax expense, tax planning, leverage and firm size on earnings management. The results of this study indicate that deferred tax expense, tax planning, leverage and firm size affect earnings management. In addition, this study also proves that the validity of agency theory in the 2015 - 2021 research period.
BEYOND ORGANIC OF MANAGEMENT CONTROL STRUCTURE Hanif Hanif
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.894

Abstract

The research objective is to find a new management control structure, in addition to the existing models: mechanistic and organic. The approach used is hermeneutic to reinterpret the text of management control structure in the Padang restaurant from the relevant literature. After finding the meaning of the text, then field observations were carried out. All relevant literature is positioned as a neutral text which is then reinterpreted to get the essence of the concept of management control structure. The research finding is  the design of the Padang restaurant management control structure is the development of the organic model. Each restaurant branch is an autonomous organizational sub-unit, which includes three main characteristics, first, a horizontal and non-hierarchical organizational structure design, and a strategic business unit character. Managers in each branch are given full authority in making operational decisions of the company, a picture of radical decentralization can be seen. Second, the communication network follows the design rhythm of a flat organizational structure, namely fluid communication, dominated by informal communication. The third is budgeting, which is flexible, that is, there is no conventional budgeting that contains details, but only outlines.
ANALISIS ELEMEN-ELEMEN FRAUD HEXAGON THEORY SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING Natasya Octaviana
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.895

Abstract

The financial report is a report that presents data about the company's finances in a certain period. The importance of a financial report will be a trigger for company management to take various ways so that the company's financial statements always look good. This study uses agency theory, which is a theory that explains the relationship between shareholders (principals) and management (agents), where the agent is tasked with carrying out every order from the principal to improve company performance so that it can put pressure on agents to commit financial statement fraud. The sample of this research is infrastructure, utility, and transportation companies listed on the IDX during the 2018-2020 period, totaling 45 companies so as to obtain 135 research samples. This research was conducted with non-probability sampling technique and purposive sampling method. The tests in this research are pooling test and logistic regression analysis test. This study states that the variables of financial stability, nature of industry, and the ratio of total accruals have a positive and significant effect on the possibility of fraudulent financial reporting. The financial target variable has a negative and significant effect on the possibility of fraudulent financial reporting. Meanwhile, external pressure, ineffective monitoring, change in auditor, CEO's education, frequent number of CEO's pictures, and state-owned enterprises variables have no significant effect on the possibility of fraudulent financial reporting. Suggestions for further researchers are to add other independent variables such as personal financial needs, CEO duality, change in directors, and political connection as variables that can trigger financial statement fraud.

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