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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 23 Documents
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Search results for , issue "Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana" : 23 Documents clear
PENGARUH CAPITAL EXPENDITURE, LEVERAGE, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Rosdiana Rosdiana, SE., MM.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.772

Abstract

This study aims to investigate the effects of capital expenditure, leverage, managerial ownership, institutional ownership, and corporate social responsibility on firm value. We use Tobin’s Q as the proxy of firm value. Our sample firms are 11 mining firms listed in the Indonesian Stock Exchange for years 2018-2021. We generate our date from the official website of the Indonesian Stock Exchange. We run the multiple linear regression to analyze our data statistically. The results show that all independent variables simultaneously affect corporate value. Individual results indicate that managerial ownership (leverage) positively (negatively) affects firm value. However, other independent variables (institutional ownership and CSR) exhibit no significant influence on firm value
LITERATURE REVIEW PENGARUH PROFITABILITAS, SOLVABILITAS, DAN KEPEMILIKAN AUDIT INSTITUSIONAL TERHADAP AUDIT DELAY Mohammad Ibnu Seina Mulyana; Cris Kuntadi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.779

Abstract

The literature review article is the effect of profitability, solvency, and institutional ownership on audit delay. Writing scientific articles that aim to determine the hypothesis of the influence between variables that can be used for further research. In the method of writing scientific articles, namely using qualitative descriptive methods and library research sourced from Google Scholar, E-books and other online media. The results of writing this literature review article are: profitability has a positive effect on audit delay, solvency has a positive effect on audit delay and institutional ownership has a negative effect on audit delay, in a study of audit literature. The results of this literature review article are: 1) Profitability has an effect on audit delay; 2) solvency has an effect on audit delay; and 3) institutional ownership has an effect on audit delay
PENGARUH SIKAP TERHADAP IMPLEMENTASI GREEN ACCOUNTING PADA PERUSAHAAN SEKTOR PARIWISATA christina verawaty situmorang
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.750

Abstract

Transisi ke Green Accounting dianggap sebagai pendorong utama pembangunan ekonomi berkelanjutan. Tumbuh kesadaran biaya lingkungan dan integrasi ke dalam pelaporan kinerja perusahaan telah menyebabkan pengembangan dimensi lingkungan baru akuntansi. Meskipun merupakan konsep modern, transisinya ke sektor pariwisata penting, terutama karena sektor pariwisata diakui sebagai energi dan emisi yang intensif. Karena pelestarian lingkungan dapat menciptakan kerangka kerja yang optimal dalam fungsi pembangunan pariwisata berkelanjutan di Indonesia. Penelitian ini membahas dan menganalisis tingkat pengetahuan sektor pariwisata tentang penerapan konsep lingkungan, terutama melalui tanggung jawab sosial dan bisnis. Penelitian dilakukan dengan menerapkan model klasifikasi terhadap data yang diperoleh dengan mensurvei karyawan dan pemilik perusahaan sektor pariwisata di Sumatera Utara. Metode ini menunjukkan bahwa faktor sosio-demografis memiliki dampak yang signifikan dalam memahami pentingnya akuntansi hijau di sektor pariwisata di Indonesia khususnya di Sumatera Utara dan bahwa sebagian besar perusahaan yang bergerak di sektor pariwisata memasukkan tanggung jawab sosial perusahaan dalam strategi dan kebijakan bisnis mereka. Fakta bahwa penelitian serupa atau serupa tentang topik ini belum dilakukan di negara-negara berkembang, menunjukkan kontribusi penting makalah ini kepada komunitas ilmiah dan profesional, terutama dalam bentuk insentif untuk membuat dan mempublikasikan laporan tentang pelestarian lingkungan. Kata Kunci: Implementation of Green Accounting; Tourism; Corporate Social Responsibility.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Diana Gustinya, SE., M.Ak.; Bagas Wahyu Eko Saputro
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.768

Abstract

The Effect of Leverage and Managerial Ownership on Earnings Management (Empirical Study on Transportation Sub-Sector Service Industry Companies listed on the Indonesia Stock Exchange for the 2016-2019 period). This study aims to analyze the effect of leverage and managerial ownership on earnings management in the transportation sub-sector suit industry companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a purpose sampling method. The analysis technique in this research is multiple linear regression analysis which is used to test the research hypothesis. The total population in this study were 45 transportation service industry companies listed on the Indonesia Stock Exchange for the 2016-2019 period. There are 15 companies that meet the sample criteria for 4 consecutive years. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). Based on the results of this study, it states that, partially (t test) the leverage variable has a significant effect on earnings management, managerial ownership variable does not have a significant effect on earnings management. Simultaneously (F test) the leverage and managerial ownership variables have a significant effect on earnings management.
PENGARUH KOMPETENSI DAN TEKANAN ANGGARAN WAKTU TERHADAP KINERJA AUDITOR di KANTOR AKUNTAN PUBLIK (KAP) JAKARTA SELATAN Heni Yusnita; Melva Juniati Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.771

Abstract

The purpose of this study was To know and analyze the competence of the auditors performance at the Accountant Public South Jakarta, To know and analyze the time budget pressure of the auditors performance at the Accountant Public South Jakarta, and to know and analyze the competence and time budget pressure of the auditors performance at the Accountant Public South Jakarta. Methods of determining the sample used in this study is purposive sampling, while the data processing method used is multiple regression analysis. Data was collected by distributing questionnaires to 40 auditors at Office Accountant Public South Jakarta. The results of this study support the first hypothesis that the competence variable has a significant effect on the performance of auditors at the Accountant Public South Jakarta.   The results of this study support the second hypothesis that the time budget pressure variable has a significant effect on auditor performance at the Office Accountant Public South Jakarta.   And the results of this study support the third hypothesis that the competence variable and time budget pressure have a significant effect on auditor performance at the Office Acountant Public South Jakarta.
PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT DI KANTOR AKUNTAN PUBLIK (KAP) JAKARTA SELATAN Mulia Rahmah, S. Kom., M.Si.; Kerin Cahya Febriyanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.759

Abstract

This study examines the effect of gender and audit experience on audit judgment at KAP South Jakarta. Respondents in this study were auditors who worked in the South Jakarta area. The number of auditors who became the sample of this study were 50 respondents from 10 KAP in South Jakarta. The sampling method used in this research is purposive sampling, while the data processing method used is multiple regression analysis. The result of this study indicate that gender and audit experience partially or simultaneously affect audit judgment at South Jakarta KAP
FAKTOR-FAKTOR YANG DIPERTIMBANGKAN DALAM MEMILIH PROFESI AKUNTAN PUBLIK: SUATU ANALISIS KOMPARATIF MINAT MAHASISWA AKUNTANSI BERDASARKAN WILAYAH Munawaroh, Munawaroh SE., Ak., MM., CA., CSRS.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.810

Abstract

This study’s purpose was to analyze the comparation of Region, Income, Professional Training, Social Values, Work Environment and Job Market Consideration on the Accounting student’s interest choose the Public Accountant Profession. Using 100 samples and paired T-test shows that Professional Training and Job Market Considerations are as the difference factors on the Accounting student’s VII semester interest choose the Public Accountant Profession
Pengaruh Likuiditas, Struktur Aset, Profitabilitas dan Free Cashl Flowl terhadap Kebijakan Hutang Dhistianti Mei Rahmawantari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.823

Abstract

This study aims to examine the effect of Liquidity, Asset Structure, Profitability and Free Cash Flow on Debt Policy in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 155 data. The results showed that liquidity had no effect on debt policy, asset structure had no effect on debt policy, profitability had a significant effect on debt policy, and free cash flow had a significant negative effect on debt policy
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Infrastruktur di Indonesia Fiskia Syafa'ati; Hersugondo Hersugondo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.679

Abstract

The aim of this paper is to study the impact of working capital management on firm profitability, using the main theoretical framework suggested by the literature. The analyzed companies are infrastructure companies listed on the Indonesia Stock Exchange. The data taken is the company’s financial statement data for the last 5 years. To achieve the research objectives, the researcher used common effect model (CEM) and random effect model (REM).
MENGUJI POTENSI KECURANGAN PELAPORAN KEUANGAN DENGAN MENGGUNAKAN TEORI FRAUD HEXAGON Imang Dapit Pamungkas, SE., M.Si., Akt., CA., CIBA; SANIA FATMAWATI SUKMA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.764

Abstract

This study aims to examine the effect of Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Auditor Switching, Change in Director, Arrogance, and Collusion on Fraudulent Financial Statements. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021 which were selected using the Purposive Sampling method so that the total sample of companies is 172. The analytical method used is Logistics Regression Analysis with SPSS 20 measuring instrument. The results of this study indicate that external pressure and arrogance have an effect on Fraudulent Financial Statements. However, Financial Target, Financial Stability, Ineffective Monitoring, Auditor Switching, Change in Director, and Collusion have no effect on Fraudulent Financial Statements.

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