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INDONESIA
Jurnal Kajian Akuntansi dan Auditing
Published by Universitas Bung Hatta
ISSN : 19072473     EISSN : 27218457     DOI : 10.37301/jkaa
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting Taxation Behavioral Accounting Corporate Governance Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
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PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, PERSEPSI PELAKU USAHA, PEMAHAMAN AKUNTANSI DAN MOTIVASI KERJA TERHADAP PENERAPAN PENYUSUNAN LAPORAN KEUANGAN EMKM Anisa Zerlina; Alfiati Silfi; Eka Hariyani
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.769 KB) | DOI: 10.37301/jkaa.v18i1.102

Abstract

This EMKM business can be done by anyone, but there are still many EMKM actors who neglect to make financial reports in accordance with the applicable SAK. Therefore, information regarding accounting is needed which can be obtained from electronic media or reading books on accounting specifically for EMKM so that EMKM actors can easily compile relevant financial reports, can be compared and understood by anyone. Accounting plays an important role in the progress of EMKM and every business is expected to have financial reports to analyze financial performance so as to provide information about the company's financial position, financial performance and cash flow that is useful for making decisions for users of financial statements. In this study, the population of EMKM was 15,126 and the sample used the slovin formula was 100 EMKM. The data analysis method used in this study is a quantitative data analysis method. The test results show that the socialization and work motivation has no effect on the application of SAK EMKM. The level of education has an effect on the application of SAK EMKM, the perception of business actors has an effect on the application of SAK EMKM, accounting understanding has an effect on the application of SAK EMKM.
RELEVANSI NILAI INFORMASI AKUNTANSI, INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, PERSISTENSI LABA DAN ASIMETRI INFORMASI Claudya Hutauruk; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.49 KB) | DOI: 10.37301/jkaa.v18i1.106

Abstract

Value relevance of accounting information is the ability of accounting information to explain or describe company values ​​that will assist information users in understanding and making financial decisions. This study aims to empirically examine the effect of intellectual capital, corporate governance (as measured by managerial ownership, institutional ownership, independent commissioners and audit committees), earnings persistence and information asymmetry on value relevance (as measured by stock prices) in basic materials companies listed on the Indonesia Stock Exchange in 2017 – 2021. Using the purposive sampling method, a sample of 36 companies was obtained. The type of data used in this research is secondary data obtained from www.idx.co.id. Hypothesis testing was carried out using multiple linear regression analysis using eviews 12 software. The results showed that book value per share, earnings per share, intellectual capital, and managerial ownership had a negative and significant effect on stock prices. Institutional ownership has a positive and significant effect on stock prices. Independent board of commissioners, audit committee, earnings persistence and information asymmetry have no effect on stock prices.
PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI Prastion Syah Putra; Mike Kusuma Dewi
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.586 KB) | DOI: 10.37301/jkaa.v18i1.107

Abstract

This research aims to examine the influence of capital structure and liquidity on earnings quality of infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange from 2018 to 2021. The research uses a quantitative research method with panel data. The data source used in this study is secondary data. The secondary data used in this study were financial statements of basic industry and chemical manufacturing companies listed on the Indonesia Stock Exchange, obtained through links from http://www.idx.co.id and http://idnfinancials.com, as well as other related websites. The population of this study is infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange from 2018 to 2021, totaling 70 companies. The sampling technique used in this article is purposive sampling with a sample size of 18 companies, for a total of 72 company data over a four-year period. The results of the research indicate that earnings growth does not significantly affect earnings quality, while liquidity has a significant effect on earnings quality. These results were obtained through data analysis using EVIEWS9.
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, AKUNTABILITAS, DAN TRANSPARANSI TERHADAP PENGELOLAAN KEUANGAN DESA YUNI VERONIKA; Yesi Mutia Basri
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.109

Abstract

This study aims to determine at the effect of apparatus competence, organizational commitmen, community particpation, accountability, and transparancy on village financial management. The population in this study was 242 villages in Kampar Regency. The sample used was a sample of 71 villages with a total of 284 respondents using the propoportional stratified random sampling method. This study uses primary data using a questionnaire. The analytical method used in this research in linear multiple regression analysis. The analytical tool used in this study is Product Statistics and Service Solution (SPSS) version 21.0. The results of this study indicate that transparency, accountability, community participation, quality of human resources and village financial management.
PENGARUH WHISTLEBLOWING, AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD (STUDI PADA PERWAKILAN BPKP PROVINSI RIAU SUKMA SOPIYAN ARDIANSYAH
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.111

Abstract

This study aims to examine the effect of whistleblowing, forensic accounting and investigative audits in detecting fraud. This type of research is research with a quantitative approach. The population in this study, namely the investigative auditors of the Financial and Development Supervisory Agency (BPKP) Representatives of Riau Province, amounted to 30 auditors. The sampling technique in this study used a saturated sampling technique. The sample in this study was an investigative auditor who worked at the Representative of the Financial and Development Supervisory Agency (BPKP) of Riau Province, which amounted to 30 auditors. The data used in the study is primary data collected by distributing questionnaires directly. Data analysis used multiple linear regression analysis. The results show that whistleblowing has an effect on fraud detection, forensic accounting has no effect on fraud detection, and investigative audits have an effect on fraud detection
HARGA SAHAM DILIHAT DARI GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS PADA PERUSAHAAN PROPERTI Atika Ivonella S; Muhammad Rivandi
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v18i1.112

Abstract

Stock price is a factor that is very useful for a company and that must be considered by an investor. Stock prices can appear from the level of supply and demand for a stock. This study aims to determine and analyze the effect of Good Corporate Governance and Profitability variables on stock prices and to determine the relationship between variables that influence property company stock prices. The data processed is secondary data from the annual reports of 10 property companies listed on the Indonesia Stock Exchange for 2019-2021 which were selected using a purposive sampling technique. The method used in this study is the panel data regression method using eviews 12. The results of this study indicate that Good Corporate Governance has no effect on stock prices and Profitability has a positive effect on stock prices.GCG, Profitability, Stock prices
PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Anggelina Wati
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.113

Abstract

This study aims to determine the effect of tax planning, deferred tax assets, deferred tax expense, leverage, and company size on profit management in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period obtained from www.idx.co.id. The research sample was selected using the purposive sampling method, so that the sample obtained was as many as 69 companies. Hypothesis testing was performed by multiple linear regression analysis using SPSS version 26. The results showed that the independent variables, namely tax planning, deferred tax assets, deferred tax burden, leverage, and company size, were in front of the dependent variable, namely profit management.
PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, DAN FEE AUDIT TERHADAP AUDITOR SWITCHING Ilmi Firdatul Afidah; Sumiadji; Triesti Candrawati
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.115

Abstract

This research aims to examine and analyze the effect of company size, management change, financial distress, and audit fees on auditor switching. Objects of this research are companies in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange for 2017-2021. It is quantitative research using logistic regression analysis to analyze the data. Sample of data were 21 companies which were obtained using purposive sampling method. The dependent variables used in this research are auditor switching, while the independent variables are company size, management change, financial distress, and audit fees. The results simultaneously showed that company size, management change, financial distress, and audit fees have a significant effect on auditor switching. Partially, financial distress and audit fees have a significant effect on auditor switching, while company size and management change have no significant effect on auditor switching. This research concludes that companies experiencing financial distress and the large audit fees potentially conduct auditor switching.
PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO MANAJEMEN AKTIVA TERHADAP PERTUMBUHAN LABA PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNAN Chatarine
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.120

Abstract

The purpose of this study is to determine the impcat of the debt to equity ratio, total asset turnover and current ratio on profit growth in the property, real estate and building construction sectors listed on the IDX for the 2016-2019 period. The data used in this study is secondary data obtained from financial reports and downloaded through the IDX's official website, www.idx.co.id. The study uses a purposive sampling technique. is The multiple linear regression analysis used to test the hypothesis. The results of this study indicate that the variables Debt to Equity Ratio, Total Asset Turnover, and Current Ratio simultaneously and partially have no impact on Profit Growth.
PENGARUH KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, INTENSITAS PERSEDIAAN, DAN LEVERAGE TERHADAP MANAJEMEN PAJAK Lia Lia puspita sari; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.121

Abstract

The purpose of this research is to empirically examine the effect of institutional ownership, board of commissioners, inventory intensity, and leverage on tax management. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. The sample selection was based on the purposive sampling method and in the end it was obtained 128 companies that met the criteria and the number of observations was 640 observations. The analysis technique used in this study is Multiple Linear Regression with the Eviews. The results show that institutional ownership, inventory intensity and leverage have a positive and significant effect on tax management, while the board of commissioners has no effect on tax management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022.

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