Jurnal Akuntansi dan Bisnis Krisnadwipayana
Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ini berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis di bidang Akuntansi dan Bisnis. Lingkup penelitian akuntansi antara lain dalam bidang: akuntansi keuangan, investasi dan pasar modal, perpajakan, auditing, akuntansi manajemen, sistem informasi akuntansi dan topik-topik lainnya.
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<![CDATA[PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2020) ]]>
<![CDATA[Mishelei Loen, SE., M.Si.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.691
<![CDATA[This study aims to determine the effect of partial or simultaneous independent commissioners and institutional ownership on tax aggressiveness. `The data used in this research is secondary data. The data sources used in this study were obtained from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2020 period, which were downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which would then be processed using the SPSS version of the software. 25. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2020 period. The number of samples observed was 194 data with an observation period of 2 (two) years from 2019–2020. The test results show that the independent commissioner has a negative effect on tax aggressiveness. Institutional ownership has a negative effect on tax aggressiveness, and independent commissioners and institutional ownership have a simultaneous negative effect on tax aggressiveness. Penelitian in bertujuan untuk mengetahui pengaruh sexara parsial maupun simultan komisaris independen dan kepemilikan institusional terhadap agresivitas pajak. `Data yang digunakan dalam penelitian ini adalah data sekunder. Sumber data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019–2020, yang diunduh dari website Bursa Efek Indonesia yaitu www.idx.co.id, yang selanjutnya akan diolah menggunakan software SPSS versi 25. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2020. Jumlah sampel yang diamati sebanyak 194 data dengan periode pengamatan selama 2 (dua) tahun dari tahun 2019–2020. Hasil pengujian menunjukan bahwa komisaris independen berpengaruh negatif terhadap agresivitas pajak. Kepemilikan institusional berpengaruh negatif terhadap agresivitas pajak, serta Komisaris independen dan kepemilikan institusional berpengaruh negatif secara simultan terhadap agresivitas pajak. ]]>
<![CDATA[Pengaruh Jumlah Komite Audit, Ukuran Perusahaan dan Audit Report Lag terhadap Kualitas Audit (Studi Empiris Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI 2016-2020) ]]>
<![CDATA[Abigail Dwi Pangestu Setiadi]]>;
<![CDATA[Valentine Siagian]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.657
<![CDATA[Audit quality is very important for a company, therefore this study aims to see whether company size, number of audit committees, and audit report lag can affect audit quality. The data used in this study is secondary data which will be analyzed using SPSS. Significant results were obtained from the size of the company and the number of audit committees, while the audit report lag in this study could not affect audit quality.]]>
<![CDATA[PENGARUH OPINI GOING CONCERN, AUDIT DELAY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI & REAL ESTATE TERDAFTAR DI BEI TAHUN 2014-2019) ]]>
<![CDATA[Siti Nurlatifah, SE., M.Si.]]>;
<![CDATA[Esti Damayanti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.690
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan antara opini going concern, audit delay, dan pertumbuhan perusahaan terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Data yang digunakan merupakan data sekunder yaitu laporan keuangan dan laporan tahunan yang diunduh dari website resmi BEI yaitu www.idx.co.id. Populasi penelitian ini adalah Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2019 sebanyak 65 perusahaan. Sampel diambil dengan menggunakan teknik purposive sampling berjumlah 17 perusahaan di kali 6 tahun sehingga menghasilkan 102 unit analisis. Teknik analisis data menggunakan program SPSS versi 25 berupa statistik deskriptif dan regresi logistik. Hasil pengujian menunjukkan bahwa Opini going concern berpengaruh positif dan signifikan terhadap Auditor switching, Audit delay tidak dapat mempengaruhi auditor switching terhadap Auditor switching, Pertumbuhan perusahaan tidak dapat mempengaruhi auditor switching terhadap Auditor switching, serta Opini going concern, audit delay, dan pertumbuhan perusahaan secara simultan memiliki pengaruh terhadap auditor switching. Novelty penelitian ini menjawab gap penelitian terdahulu, dengan menggunakan variabel yang berbeda dari peneliti terdahulu dan rentang waktu yang berbeda dari tahun–tahun sebelumnya.]]>
<![CDATA[PENGARUH ARUS KAS OPERASI, LEVERAGE , PROFITABILITAS DAN ENTERPRISE RISK MANAGEMENT (ERM) DISCLOSURE TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2020 ]]>
<![CDATA[Heni Yusnita, M.Ak.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.685
<![CDATA[This research was conducted to determine the effect partially or simultaneously between operating cash flow, leverage , profitability and enterprise risk management on financial distress in manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange for the 2018-2020 periods. The data analysis technique used is quantitative research methods with descriptive and verification approaches. The type of data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The method of determining the sample of this study using purposive sampling. The population in this study were 78 companies. Companies that meet the criteria to be sampled in this study are 19 companies.The results of the study partially show that operating cash flow and enterprise risk management disclosure have a significant effect on financial distress. Meanwhile, leverage and profitability do not have a significant effect on financial distress. While simultaneously operating cash flow, leverage , profitability and enterprise risk management disclosure have a significant effect on financial distress. ]]>
<![CDATA[Analisis Faktor yang Mempengaruhi Return Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Periode 2017-2020 ]]>
<![CDATA[Christina V Situmorang]]>;
<![CDATA[Arthur Simanjuntak]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.699
<![CDATA[The purpose of this study is to find out and analyze the factors that affect the stock price of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. The subjects of this survey included 39 banking companies by accessing financial statements in audits on the Indonesia Stock Exchange website. The sampling procedure used is a sampling procedure intended for 20 sampling companies in 4 years of observation (2017-2020) with (20 Companies X 4 Years = 80) units of analysis. The data analysis method used is logistic linear regression. Earnings Per Share, Return on Investment, and Price to Book Value (PBV) simultaneously affect the Stock Price by 80.3% based on the results of processing logistic regression data using SPSS 20 software. The remaining 19.7% is affected by other variables. Partially Earning Per Share, Return on Investment, and Price to Book Value (PBV) have a positive and significant effect on Stock Prices. ]]>
<![CDATA[Analisis Kinerja Keuangan dan Pergerakan Saham Emiten Farmasi di BEI Sebelum dan Saat COVID 19 ]]>
<![CDATA[Dagna Puspabhita]]>;
<![CDATA[Harsita Gianti]]>;
<![CDATA[Budi Muhammad Nur Iman]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.680
<![CDATA[This article is written to present appropriate facts and data so that they can refute or justify these assumptions, regarding the capital market, investors after knowing whether the assumptions are valid or invalid they need to determine their attitude, whether to sell, buy or just wait and see. is quantitative research. Sources of data in this study using secondary data. The secondary data used in this study is the financial statements of each pharmaceutical sub-sector company in 2018, 2019, 2020. The data collection technique used in this study is the documentation method. The data analysis technique for financial performance used is the Wilcoxon Sign Test asymp value. there is no strong interest from investors and potential investors to make long-term sales or purchases, all are still waiting and see and these stocks are mostly open and close at prices that are not too high or low because many buy or sell in the short term to get profits or just beautify your portfolio with the expectation of future profit.]]>
<![CDATA[PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN MANUFAKTUR PESERTA PROPER YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017 - 2019 ]]>
<![CDATA[Diana Gustinya, SE., M.Ak.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.688
<![CDATA[The advantage of Green Accounting is that it tries to reduce the negative effects of economic activities and systems on environment. Given the importance of business value and environmental conservation, the assessment of affect the value of the company is very important. This study aims to analyze and examine the factors of green accounting for the value of PROPER Participating manufacturing companies are listed on the Indonesian Stock Exchange. This study uses secondary data obtained from annual reports and sustainability reports of manufacturing companies, PROPER Rating reports and through several related websites and data analysis methods used are multi-linear Regression analysis. Before performing multiple linear regression analysis, classical hypothesistesting is first performed using the program SPSS v.22.]]>
<![CDATA[PENGARUH FREE CASH FLOW, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Si., CA.]]>;
<![CDATA[Nanda Luthfi Fauziah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.683
<![CDATA[This study aims to empirically prove the effect of free cash flow, institutional leadership, managerial leadership and company growth on debt policy in property and real estate and building construction sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used is 24 companies with a total population of 72.The method used in this study is a quantitative method with a purposive sampling technique. The data analysis used by the author in this study is Descriptive Statistical Analysis and Multiple Linear Regression Analysis. The results of the study prove that partially Free Cash Flow, Institutional Ownership, and Managerial Ownership have an effect on Debt Policy. Meanwhile, the Company's growth has no effect on the Debt Policy. But simultaneously, simultaneously Free Cash Flow, Institutional Ownership, Managerial Ownership, and Company Growth together affect the Debt Policy]]>
<![CDATA[Peran Moderasi dari Keputusan Investasi Terhadap Hubungan Antara Arus Kas dan Return Saham Pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Dhistianti Mei Rahmawantari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.742
<![CDATA[Penelitian ini dilakukan untuk membuktikan keterkaitan antara arus kas dan return saham dengan dimoderasi oleh keputusan investasi. Sampel penelitian yang digunakan adalah 16 perusahaan listing di BEI pada sektor Industri Manufaktur dengan menggunakan teknik purposes sampling pada periode penelitian tahun 2017-2021. Penelitian ini mengungkapkan bahwa keputusan investasi mampu memoderasi hubungan antara arus kas dan return saham dengan tingkat kelayakan yang tinggi, sehingga dapat disimpulkan bahwa perusahaan yang melakukan keputusan investasi dengan efektif dan efisien akan mampu untuk mengoptimalkan arus kas untuk peningkatan kinerja perusahaan.]]>
<![CDATA[Analisis Dampak Pemotongan Anggaran Belanja pada Kinerja Badan Pengawasan Keuangan dan Pembangunan (BPKP) ]]>
<![CDATA[Airin Mentari]]>;
<![CDATA[Nurhidayat Nurhidayat]]>;
<![CDATA[Siti Aisah Rahmah Wati]]>;
<![CDATA[Zainal Umaaya]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.681
<![CDATA[This study aims to determine the impact of the budget cuts on the performance of the Financial and Development Supervisory Agency. This research was carried out at Finance and Development Supervisory Agency Representatives of Riau because it is an echelon II unit that best represent the main business of Finance and Development Supervisory Agency, namely supervision of state/regional finance and national development. The study used a qualitative approach with case study design. Data collection was conducted through in-depth interviews with participants selected by purposive sampling and through document review. The results of this study indicate that the performance of Finance and Development Supervisory Agency Representatives of Riau was successful even though it was affected by budget cuts. This can happen because the Finance and Development Supervisory Agency Representatives of Riau has a method of implementing supervision, namely carrying out several assignments at the same locus at the same time]]>
