Jurnal Bina Akuntansi最新文献_第2页

KEMAMPUAN KUALITAS AUDIT MEMODERASI PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS Kemampuan kualitas的审计备忘录是关于欺诈的六边形，以防止财务报表欺诈

Jurnal Bina Akuntansi Pub Date : 2023-07-14 DOI: 10.52859/jba.v10i2.435

Sugi Suhartono, Arshinta Chandra Sari

{"title":"KEMAMPUAN KUALITAS AUDIT MEMODERASI PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS","authors":"Sugi Suhartono, Arshinta Chandra Sari","doi":"10.52859/jba.v10i2.435","DOIUrl":"https://doi.org/10.52859/jba.v10i2.435","url":null,"abstract":"This study aims to determine the influence of the hexagon fraud factor, namely financial stability, nature of industry, total accrual total assets, CEO's Education, frequent number of CEO's picture, state owned enterprise on potential fraudulent financial statements with audit quality as a moderating variable. This study uses company objects in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this study was a non-probability sampling technique using purposive sampling method, resulting in 164 samples. The results show that financial stability, nature of industry and total accrual total assets have a positive effect on the potential for fraudulent financial reporting. CEO's education, frequent number of CEO's picture, and state owned enterprise have no effect on the potential for fraudulent financial statements. The moderating variable of audit quality is proven to be able to weaken the positive effect of financial stability on the potential for fraudulent financial reporting. The moderating variable of audit quality is not able to weaken the positive influence of nature of industry and total accruals of total assets on potential fraudulent financial statements.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114659625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2019-2021 公司治理对北2018 -2021注册制造公司有效TAX率的影响

Jurnal Bina Akuntansi Pub Date : 2023-07-02 DOI: 10.52859/jba.v10i2.468

Odila Levana Ng, Temy Setiawan

引用次数: 0

Pengaruh Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) Terhadap Return On Asset (ROA) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 业务收入(BOPO)、贷款到存款(LDR)、网际回报率(NIM)对在印尼证券交易所注册的银行资产回报率的影响

Jurnal Bina Akuntansi Pub Date : 2023-06-28 DOI: 10.52859/jba.v10i2.467

Asih Setyaningsih, M. Maftukhin, Yenny Ernitawati

{"title":"Pengaruh Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) Terhadap Return On Asset (ROA) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia","authors":"Asih Setyaningsih, M. Maftukhin, Yenny Ernitawati","doi":"10.52859/jba.v10i2.467","DOIUrl":"https://doi.org/10.52859/jba.v10i2.467","url":null,"abstract":"Dalam pengkajian yang diinginkan untuk mengetahuidan menganalisis pengaruh Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio, dan Net Interest Margin terhadap Return On Asset pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Metode yang digunakan yakni penelitian deskriptif kuantitatif, serta data sekunder berupa laporan keuangan tahunan perusahaan perbankan tercatat BEI jangka 2018-2022. Populasi pengkajian sebanyak 46 perbankan tercatat BEI. Mekanisme pengumpulan sampel yakni purposing sampling, diperoleh sebanyak 23 perusahaan perbankan dengan memakai alat bantu program IBM SPSS versi 29. Temuan penelitian ini yaitu Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan terhadap Return On Asset (ROA). Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap Return On Asset (ROA). Net Interest Margin (NIM) berpengaruh positif dan signifikan terhadap Return On Asset (ROA). Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) secara simultan berpengaruh positif dan signifikan terhadap Return On Asset (ROA).","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"241 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126823239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENENTUAN UNIT COST PADA UMKM DI KABUPATEN GRESIK (Studi Kasus pada Masa Pandemi dan Program PPKM)

Jurnal Bina Akuntansi Pub Date : 2023-06-27 DOI: 10.52859/jba.v10i2.466

Safira Amelia Santoso, Rohmawati Kusumaningtias

引用次数: 0

PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP EFEKTIFITAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA DEPOK CIMANGGIS 税务审查、税务账单和纳税人对主要税务服务机构DEPOK cianggis的税收收入有效性的影响

Jurnal Bina Akuntansi Pub Date : 2023-06-23 DOI: 10.52859/jba.v10i2.465

Zihan Ayu Safinatunnayah

引用次数: 0

ANALISIS KINERJA KEUANGAN DAN KESEHATAN PADA KOPERASI SIMPAN PINJAM XYZ SYARIAH CABANG PASAR BARU BEKASI (METODE CAMEL) 伊斯兰合作社新市场贝卡西(方法CAMEL)的财务和健康性能分析

Jurnal Bina Akuntansi Pub Date : 2023-06-21 DOI: 10.52859/jba.v10i2.463

R. Rahmawati, Emmelia Tan

{"title":"ANALISIS KINERJA KEUANGAN DAN KESEHATAN PADA KOPERASI SIMPAN PINJAM XYZ SYARIAH CABANG PASAR BARU BEKASI (METODE CAMEL)","authors":"R. Rahmawati, Emmelia Tan","doi":"10.52859/jba.v10i2.463","DOIUrl":"https://doi.org/10.52859/jba.v10i2.463","url":null,"abstract":"Analysis of financial performance on cooperative health is a regular activity to gauge the state of cooperative health. The goal of this research is to evaluate the financial performance and overall health of the XYZ Sharia Savings and Loans Cooperative Branch Pasar Baru Bekasi for the years 2019 to 2022. Documentation and observation approaches are used in this study to acquire data. Based on the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 07/Per/Dep.6/IV/2016, the financial performance and health level of the XYZ Syariah Savings and Loans Cooperative Branch Pasar Baru Bekasi are being examined. The findings revealed that the KSP XYZ Syariah Pasar Baru Bekasi Branch's soundness level assessment, which was done for the soundness level assessment of cooperatives in 2019–2022, did not yield the highest score possible in terms of capital/capital aspects, earning asset quality aspects (assets), management, efficiency, and liquidity aspects, and that the results can be said to have yielded the value of the predicate “UNDER SUPERVISION”. With a final score between 2019 and 2022 of 51.75%, and a final score between 2022 and 55.25%.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121700930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINASI KARAKTERISTIK KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI 为具有情报资本作为温和变量的企业价值的金融特征确定其财务特征

Jurnal Bina Akuntansi Pub Date : 2023-06-15 DOI: 10.52859/jba.v10i2.452

Tobi Mandala Putra, Fitriasuri Fitriasuri

引用次数: 0

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSEBILITAS KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH UTARA 介绍财务部报表和可访问性对亚齐北部地区财务管理的责任的影响

Jurnal Bina Akuntansi Pub Date : 2023-06-15 DOI: 10.52859/jba.v10i2.459

Bina Akuntansi, Juli, Pengaruh Penyajian, Laporan Keuangan, Dan Aksebilitas, Keuangan Terhadap, Akuntabilitas Pengelolaan, K. Kabupaten, Aceh Utara, M. Fahmi, Sekolah Tinggi, Ilmu Ekonomi Lhokseumawe, bertujuan untuk mengkaji, dampak aksesibilitas, K. dan, pemaparan laporan keuangan, Keuangan Daerah, oleh masyarakat, S. undang-undang

{"title":"PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSEBILITAS KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH UTARA","authors":"Bina Akuntansi, Juli, Pengaruh Penyajian, Laporan Keuangan, Dan Aksebilitas, Keuangan Terhadap, Akuntabilitas Pengelolaan, K. Kabupaten, Aceh Utara, M. Fahmi, Sekolah Tinggi, Ilmu Ekonomi Lhokseumawe, bertujuan untuk mengkaji, dampak aksesibilitas, K. dan, pemaparan laporan keuangan, Keuangan Daerah, oleh masyarakat, S. undang-undang","doi":"10.52859/jba.v10i2.459","DOIUrl":"https://doi.org/10.52859/jba.v10i2.459","url":null,"abstract":"This literatur target to examine the impact of regional financial accessibility and the presentation of financial reports on the accountability of regional financial management in the North Aceh Region. The researchers employed purposive sampling to collect primary data from a sample of 104 individuals. Multiple linear regression analysis and standard assumption tests were conducted to assess the relationship between the independent variables and the dependent variable. The findings indicate that the accountability of regional financial management in the North Aceh Region is significantly influenced by the accessibility of regional financial resources. However, the introduction of budget summaries does not have a substantial impact on the accountability of territorial financial management in the same region. Furthermore, the study demonstrates that the availability of regional finance and the introduction of financial reports significantly affect the accountability of regional financial management in the North Aceh Region.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115244263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) PADA RSU CUT MEUTIA KABUPATEN ACEH UTARA 在亚齐摄政区PPK-BLUD的区域服务管理模式实施之前和之后的财务表现分析

Jurnal Bina Akuntansi Pub Date : 2023-06-14 DOI: 10.52859/jba.v10i2.455

Bina Akuntansi, Juli, Sekolah Tinggi, Ilmu Ekonomi Lhokseumawe, J. Akuntansi, yang terus, meningkat akibat, kemajuan dan perkembangan, teknologi serta inflasi, dan dipihak lain harus, M. masalah

引用次数: 0

PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN 知识资本、杠杆地位和企业绩效的影响

Jurnal Bina Akuntansi Pub Date : 2023-06-11 DOI: 10.52859/jba.v10i2.402

Henryanto Wijaya, Beatrice Sasmita

引用次数: 0