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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 11, No 2 (2022)" : 6 Documents clear
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Arum Vivian Marfu'ana; Yuli Chomsatu
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.1893

Abstract

Companies with resources that affect capital and debt. Capital structure is very important for the sustainability of a company. The purpose of this study is to analyze the factors that affect the firm value of a company. The population in this study are Manufacturing Companies in the Multi-Industrial Sector listed on the IDX in 2019-2020. Sampling in this study using purposive sampling. The sample companies in this study were 15 companies that met the sampling criteria. The data analysis technique uses multiple linear analysis. The results of this study indicate that the capital structure, profitability, and liquidity have an effect on firm value. The results of hypothesis testing indicate that capital structure and profitability have no effect on firm value, while based on the results of hypothesis testing, it shows that liquidity has an effect on firm value.
PENGARUH TATA KELOLA PERUSAHAAN DAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN JASA KONSTRUKSI Galuh Ayu Putri
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.1889

Abstract

This study aims to determine the effect of corporate governance which includes audit committee independence, audit team competence, audit committee size, meeting intensity on the performance of construction service companies listed on the Indonesia Stock Exchange (IDX) with control variables of company size, liquidity, leverage, and tangibility. Sampling using purposive sampling technique with the criteria of companies listed on the IDX since before 2015. The data source is secondary data from the IDX. The data analysis technique used in this study used multiple linear regression analysis. The results of this study indicate that simultaneously all variables affect the company's performance. While partially the size of the company that has a significant effect on company performance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN SEKTOR TRANSPORTASI PERIODE 2016-2020) Ratu Ayu Dara Kusuma Arum Surya Putri; Zahwa Amelia Frishella; Laila Hidayatun Najjah; Subadriyah Subadriyah
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.2100

Abstract

This study intends to prove the effect between auditor turnover, financial distress and company size on audit delay. This type of research is descriptive research with a quantitative approach. The population used in this research is all transportation sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2016-2020. As for the determination of the sample, researchers use the purposive sampling method where, the sample obtained is based on certain criteria. From the results of research that has been carried out, it was found that the variables that affect audit delay are financial distress variables, while the other two variables, namely auditor turnover and company size, do not affect audit delay.
PENGARUH RASIO KEUANGAN DAN KEPEMILIKAN MANAJERIAL UNTUK MEMPREDIKSI FINANSIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI DAN PARIWISATA SAAT PANDEMI COVID-19 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Amita Nur Rahma; Nur Hayati
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.2099

Abstract

This study aims to determine how much influence profitability, liquidity, leverage, and managerial ownership have on financial distress in transportation and tourism companies during the Covid-19 pandemic listed on Bursa Efek Indonesia (BEI). This study relied on secondary data from 50 samples collected between 2019 and 2020. This study employs quantitative descriptive research. To demonstrate the study's hypothesis, multiple linear regression models and the t-test were used. According to the data analysis results, the variables of profitability, liquidity, and Leverage all have a significant effect on financial distress, while managerial ownership variables have no effect on financial distress.
DETERMINAN FRAUDULENT FINANCIAL REPORTING DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Sofiani Retnoningtyas; M Irfan Tarmizi
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.1963

Abstract

This study aims to analyze the determinants of risk factors for financial reporting fraud, which are proxied based on financial targets, ineffective monitoring, director turnover, and auditor turnover moderated by corporate governance mechanisms. Sample selection using purposive sampling method. The total population in this study was 46. The sample of this study was 81 banking companies listed on the IDX in the 2019-2021 period. This study tested the hypothesis in multivariate analysis using logistic regression with Eviews-9. The results of this study found that the board of commissioners, independent commissioners, and institutional ownership were significantly unable to moderate the relationship between fraud diamond determinants and fraudulent financial reporting. Meanwhile, the audit committee was able to moderate the relationship between institutional ownership and fraudulent financial reporting.
DETERMINAN KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI TERDAFTAR INDEKS SAHAM SYARIAH INDONESIA (ISSI) PADA MASA PANDEMI CORONA VIRUS DISEASE 19 Farida Ayu Nusantari
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.1959

Abstract

Penelitian yang dilaksanakan mengkaji kinerja keuangan beberapa perusahaan di sektor telekomunikasi yang termasuk dalam saham berbasis syariah (ISSI) di era pandemi. Metode yang diaplikasikan yaitu explanatory research dan pemilihan sampel penelitian menggunakan teknik purposive sampling periode 2020 dan 2021 ditetapkan empat perusahaan yaitu PT. Indosat Tbk, PT. Smartfren Telecom Tbk, PT. XL Axiata Tbk dan PT. Telkom Indonesia Tbk. Teknik analisis diaplikasikan yaitu analisis uji statistik dengan pengujian regresi berganda (multiple regression), pengujian hipotesis dan determinasi dengan SPSS 28. Hasil dari pengujian menggambarkan ditemukan adanya pengaruh atas kinerja keuangan secara signifikan untuk faktor net profit margin (NPM) namun current ratio (CR) serta debt to asset ratio (DAR) tidak ditemukan adanya pengaruh atas kinerja keuangan. Ketiga variabel diuji secara bersama-sama atau simultan mempengaruhi atas komponen kinerja keuangan (financial performance) secara signifikan.

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