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Jurnal Akuntansi Keuangan dan Bisnis
Published by Politeknik Caltex Riau
ISSN : 20850751     EISSN : 24769460     DOI : 10.35143/jakb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 16 Documents
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Search results for , issue "Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis" : 16 Documents clear
Apakah Manajemen Laba dan Tipe Struktur Kepemilikan Institusional dapat Meningkatkan Nilai Perusahaan? Ananto Prabowo
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.4753

Abstract

The purpose of this research is to empirically identify the influence of earnings management and corporate governance toward firm value. Good corporate governance is measured by two types of institutional ownership: long-term/pressure-resistance and short-term/pressure-sensitive. The purposive sampling method is being utilized to do sampling on property, real estate & building construction firms which are listed at the Indonesian Stock Exchange (IDX) for the period of five years (2016-2020). In accordance with the method is identified 53 firms that are suitable for the research with a total sample of 265 firm-years observasion. Weighted least square regression method is implemented to test hypothesizes. The result indicates that earnings management positivelyffect the firm value. In addition, market risk and sales growth able to increase firm value measured by Tobin’s Q ratio.
Kompetensi Sumberdaya Manusia Memoderasi Hubungan Pemahaman SAP dan Penerapan SIA: Kompetensi Sumberdaya Manusia Memoderasi Hubungan Pemahaman SAP dan Penerapan SIA Rinto Syahdan; Resmiyati Ansar; Iwan S. Seber
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.4799

Abstract

Abstract Penelitian ini bertujuan untuk mengukur pengaruh pemahaman standar akuntansi pemerintah dan penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah dengan kompetensi sebagai variabel pemoderasi. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif. Populasi dalam penelitian ini adalah bagian keuangan dan bendahara pada organisasi perangkat daerah di Kabupaten Kepulauan Sula. Data diolah dengan menggunakan Struktural Equation Model PLS. Hasil penelitian membuktikan bahwa pemahaman standar akuntansi pemerintah dan penerapan system infrormasi akuntansi serta kompetensi sumberdaya manusia berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Kepulauan Sula. Kompetensi sumberdaya manusia merupakan variabel predictor yang memoderasi hubungan pemahaman standar akuntansi pemerintah dan penerapan system infrormasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah  
Audit Judgment Di Masa Pandemi Covid-19 Agustiawan; Rama Gita Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5117

Abstract

Pandemi COVID-19 yang dialami saat ini memberikan dampak pada hasil pemerolehan bukti audit. Bukti audit merupakan bagian prosedur audit yang harus dipenuhi sebab evaluasi dari bukti audit akan digunakan auditor untuk memberikan audit judgment yang mana ini akan berpengaruh kepada opini audit yang akan diberikan auditor. Dengan fenomena saat ini, tujuan dari penelitian ini adalah menguji beberapa karakteristik auditor yang diduga berpengaruh terhadap audit judgement. Penelitian ini merupakan penelitian kuantitatif dengan populasi adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Kota Pekanbaru. Teknik pengambilan sampel menggunakan convenience sampling. Hasil penelitian menunjukkan tekanan ketaatan, tekanan anggaran waktu, pengalaman auditor dan ketidakjelasan peran berpengaruh terhadap audit judgment.
Faktor Utama Lokal Dan Global Penentu Harga Saham Di Indonesia Erna Garnia; Deden Rizal Riadi; Raden Gatari Cesiariviyanti; Tahmat Tahmat
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5149

Abstract

Arbitrage Pricing Theory (APT) mengasumsikan bahwa tingkat keuntungan saham dipengaruhi oleh berbagai faktor dalam perekonomian dan dalam industri. Perekonomian dunia yang semakin terbuka, maka perekonomian suatu negara juga dapat dipengaruhi factor ekonomi yang berkembang di negara lain. Tiga belas variabel terpilih yang mewakili dari faktor-faktor makro yaitu Inflasi, Kurs, BI 7-Day (Reverse) Repo Rate, The Fed, GDP Perkapita, Harga Minyak Dunia, Uang Beredar dan , Indeks Malaysia, Singapura, Jepang, Hongkong dan Dow Jones, akan disederhanakan dengan metode analisis komponen utama ini untuk melihat faktor makro apa saja yang dominan yang membentuk harga saham di bursa efek Indonesia. Hasil dari penelitian ini menghasilkan lima variabel baru dari tigabelas variabel sebelumnya, tanpa menghilangkan karakteristik atau nilai dari variabel aslinya yaitu menjadi factor pasar saham developed, factor suku bunga, factor pasar regional, factor resiko harga dan factor jumlah uang beredar. Kelima faktor baru ini mampu menjelaskan 60,88% dari variasi dalam 13 variabel diatas.
Pemahaman UMKM Terhadap Laporan Keuangan Trismayarni Elen; Suci Ariska
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5216

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh ukuran usaha, lama usaha, pengalaman usaha dan jenjang pendidikan terhadap pemahaman laporan keuangan. Teknik pengambilan sampel menggunakan teknik accidental sampling dan sampel yang digunakan sebanyak 103 usaha kuliner skala UMKM yang tergabung dalam mitra Go-Food untuk wilayah DKI Jakarta. Penelitian ini menggunakan data primer dari kuesioner. Dalam pengujian hipotesa menggunakan regresi berganda. Hasil penelitian menunjukan bahwa ukuran usaha dan jenjang pendidikan secara parsial berpengaruh positif signifikan terhadap pemahaman UMKM tentang laporan keuangan. Sedangkan lama usaha dan pengalaman usaha secara parsial tidak berpengaruh positif dan signifikan terhadap pemahaman UMKM tentang laporan keuangan.
The Leverage as A Mediating Variable on Tax Avoidance Juli Ratnawati; Dwi Cahyo Utomo
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5219

Abstract

ABSTRACT The purpose of the study was to determine the effect of executive compensation, executive character, sales growth, and capital intensity on tax avoidance with leverage as a mediating variable. This study uses samples from manufacturing companies in the various industrial sector listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. This study uses a purposive sampling method and the total sample are 48 companies. The data analytical technique is multiple linear regression analysis. The test results reveal that executive compensation, executive compensation, sales growth, capital intensity have no effect on tax avoidance. While, the executive character has an effect on tax avoidance. Leverage can mediate the effect of capital intensity on tax avoidance. Leverage can not mediate the effect of executive compensation, executive character, and sales growth on tax avoidance. Keywords: Executive Compensation, Executive Character, Sales Growth, Capital Intensity, Tax Avoidance, Leverage.
Efek Digitalisasi Terhadap Akuntansi Manajemen Nurul Fauziyyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5276

Abstract

This paper is a literacy study with descriptive analysis method. This paper provides an overview of the effects of digitalization on management accounting in its implementation practice. The results illustrate that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization. The results obtained that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization, but it is broader. If companies want to make progress, then digital transformation in management accounting is needed and this can be realized with the influence of several factors. In practice, digitization of management accountants has an effect on the implementation of accounting that is more environmentally friendly (paperless), more integrated and fast through technology, real-time reporting, big data, cloud computing, blockchain, AI, and others. Changes in the world of education are also fundamental to carry out in order to prepare reliable prospective accountants who are ready to face digitalization. The education system has to adapt and progress in order to be able to create the nation's successors who are bright and better prepared for the challenges that exist. Keyword: Digitalization, Management Accounting, Accounting, Digital Era.
Model Prediksi Perubahan Anggaran Belanja Daerah Pada Kabupaten Kota di Kalimantan Selatan Mochamad Novelsyah; Wahyudin Nor; Rasidah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5296

Abstract

This study aimed to examine and analyze the effect of Income Variance, Expenditure Variance, Financial Autonomy, and Surplus Accumulation on the prediction model of Regional Budget Changes in districts and cities in the province of South Kalimantan. The data used in this study is secondary data derived from reports on budget realization and regional expenditure budgets. The population in this study were all districts and cities in the province of South Kalimantan for the 2015-2019 period. The number of districts and cities in this study were 12 local governments with an observation period of five years. The data analysis technique used is multiple linear regression analysis using the SPSS Version 25 program. The test results show that the Income Variance, Expenditure Variance, and Accumulated Surplus significantly affect Changes in the Regional Budget. In contrast, the Financial Independence variable has no significant effect on Changes in the Regional Budget.
Praktik Social Responsibility pada Pedagang Muslim Kaki Lima: Perspektif Triple Bottom Line dan Nilai-Nilai Islam Uswatun Hasanah; Tri Wahyu Oktavendi; Ihyaul Ulum
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5313

Abstract

The purpose of this study is to reveal the practice of Social Responsibility based on Islamic values. This study uses a qualitative-etnomedology approach with the unit of analysis is a Muslim Street Vendor. Depth interview is used for the data collection technique. The data analysis technique uses the stages of data reduction, data presentation, and verification. Muslim Street Vendors carry out Triple Bottom Line implementation, such as the profit from the sales of Muslim Street Vendors setting aside a portion of their profits for qurban. In terms of people, Muslim Street Vendors provide leftover food and also improve the welfare of their employees by providing incentives for every sale. Lastly, the planetary dimension is reflected in the activity of cleaning the surrounding outlets and disposing of garbage in its place, to maintain environmental sustainability. Islamic Values such as “ukhuwah” and gratitude are internalitation in implementation of SR. In other side, Spiritual Oriented also underlined in Implementation of SR., The implications of the practice of social responsibility seem small, but with the large number of street vendors, these small things can have a very big impact.
The Effect of Ethical Leadership, Organizational Politics Perception, and Moral Courage on Internal Whistleblowing Ilham Maulana Saud; Nida Shintya Maulida; Ietje Nazaruddin
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of ethical leadership on internal whistleblowing through organizational politics perception as a mediating variable. In addition, this study also investigates the role of moral courage as a moderating variable. This study was conducted at the local government in Tabalong Regency, South Kalimantan Province, Indonesia. The sample selection used the purposive sampling method, and a total of 267 valid responses was obtained as samples. The data were collected employing the questionnaire survey method. The data were then processed utilizing SEM-PLS through the SmartPLS 3.0 application. The study results found that ethical leadership had a direct or indirect positive effect on internal whistleblowing. Meanwhile, moral courage was not proven to moderate the negative relationship between organizational politics perception and internal whistleblowing. This study also uncovered that organizational politics perception had a negative effect on internal whistleblowing.

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