Jurnal Kajian Akuntansi dan Auditing最新文献

RELEVANSI NILAI INFORMASI AKUNTANSI, INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, PERSISTENSI LABA DAN ASIMETRI INFORMASI 会计信息相关性、知识知识资本、公司治理、利润持久性和信息分析

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2023-04-30 DOI: 10.37301/jkaa.v18i1.106

Claudya Hutauruk, Dwi Fitri Puspa

{"title":"RELEVANSI NILAI INFORMASI AKUNTANSI, INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, PERSISTENSI LABA DAN ASIMETRI INFORMASI","authors":"Claudya Hutauruk, Dwi Fitri Puspa","doi":"10.37301/jkaa.v18i1.106","DOIUrl":"https://doi.org/10.37301/jkaa.v18i1.106","url":null,"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.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133875549","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 CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, TAX PLANNING, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2023-04-30 DOI: 10.37301/jkaa.v18i1.100

Dina Pujianti, Alfiati Silfi, E. Hariyani

{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, TAX PLANNING, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING","authors":"Dina Pujianti, Alfiati Silfi, E. Hariyani","doi":"10.37301/jkaa.v18i1.100","DOIUrl":"https://doi.org/10.37301/jkaa.v18i1.100","url":null,"abstract":"This study aims to examine the effect of corporate social responsibility, profitability, tax planning, and capital structure on firm value with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The research sample was selected using purposive sampling method, so that the samples obtained were 53 samples. The data was obtained through the official website of the Indonesian Stock Exchange and other related websites as well as by studying literature related to research issues, both printed and electronic media software (Statistical Package for Social Science) The results show that the independent variables, namely CSR, profitability, tax planning, and capital structure affect the dependent variable, namely firm value. The moderating variable, namely managerial ownership, is known to be able to moderate the effect of CSR, profitability, tax planning, and capital structure on firm value.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126634624","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 SOSIALISASI, TINGKAT PENDIDIKAN, PERSEPSI PELAKU USAHA, PEMAHAMAN AKUNTANSI DAN MOTIVASI KERJA TERHADAP PENERAPAN PENYUSUNAN LAPORAN KEUANGAN EMKM 社交影响、教育水平、企业家知觉、会计理解和工作动机应用EMKM财务报表

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2023-04-30 DOI: 10.37301/jkaa.v18i1.102

Anisa Zerlina, Alfiati Silfi, E. Hariyani

{"title":"PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, PERSEPSI PELAKU USAHA, PEMAHAMAN AKUNTANSI DAN MOTIVASI KERJA TERHADAP PENERAPAN PENYUSUNAN LAPORAN KEUANGAN EMKM","authors":"Anisa Zerlina, Alfiati Silfi, E. Hariyani","doi":"10.37301/jkaa.v18i1.102","DOIUrl":"https://doi.org/10.37301/jkaa.v18i1.102","url":null,"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.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114703007","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 PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH 地方政府会计制度、报告系统和对地方政府行为责任条例的实施影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2023-04-30 DOI: 10.37301/jkaa.v18i1.99

Winda Muslimah, Taufeni Taufik, R. Rusli

{"title":"PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH","authors":"Winda Muslimah, Taufeni Taufik, R. Rusli","doi":"10.37301/jkaa.v18i1.99","DOIUrl":"https://doi.org/10.37301/jkaa.v18i1.99","url":null,"abstract":"This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that will be answered and answered by the respondents, namely the parties who carry out the function of the head of the section in the local government. The research sample was 90 people. The speculation is used the use of multiple linear regression analysis. The effects of the look at suggest that the utility of the nearby government accounting device has an wonderful impact at the accountability of the overall performance of government institutions. The reporting system positive effects the accountibility of the performance of local government institutions, and compliance with laws and regulations positive effects the accountability of the performance of local government institutions.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"446 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133784825","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 STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI 资本结构和流动性对基础设施、公用事业和运输部门的利润质量的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2023-04-30 DOI: 10.37301/jkaa.v18i1.107

Prastion Syah Putra, Mike Kusuma Dewi

{"title":"PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI","authors":"Prastion Syah Putra, Mike Kusuma Dewi","doi":"10.37301/jkaa.v18i1.107","DOIUrl":"https://doi.org/10.37301/jkaa.v18i1.107","url":null,"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.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129193658","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 LABA DAN ARUS KAS TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 现金流对印尼证券交易所上市制造商制造压力状况的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-10-29 DOI: 10.37301/jkaa.v17i2.92

Fitri Susanti, Rinayanti Rasyad, Jeni Wardi

{"title":"PENGARUH LABA DAN ARUS KAS TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Fitri Susanti, Rinayanti Rasyad, Jeni Wardi","doi":"10.37301/jkaa.v17i2.92","DOIUrl":"https://doi.org/10.37301/jkaa.v17i2.92","url":null,"abstract":"Financial distress is a term that is not commonly heard in public. In fact, financial distress occurs all around us. Losses, inability to pay debts, bankruptcy and default are included in the stage of financial distress. The term that is more familiar to the public is the financial crisis. This study examines whether earnings and cash flow affect the occurence of financial distress conditions by using the Zmijewski method which is still rarely used. Is it true that if profits and cash flows have decreased or are negative, the company is considered to be in financial distress state? Through multiple- regression analysis research methods using Eviews software, and secondary data from www.idx.co.id, the author processed the data to determine the effect of profits and cash flows on the financial distress of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The analysis was carried out by doing assumption test and then proceed with hypothesis testing. The result showing that profits and cash flows have a significant negative effect on financial distress conditions with the probability of profit variable of 0,000 and operating cash flow variable of 0,0114.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"65 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126772679","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: 2

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP KINERJA PERUSAHAAN 良好的公司治理和环境管理对公司运作的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-10-29 DOI: 10.37301/jkaa.v17i2.85

Ayu Yulia Sari, Mukhlizul Hamdi, Kasman Karimi

引用次数: 0

PENGARUH KEPEMILIKAN INSTITUSIONAL, SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN 机构所有权、可持续报告和知识资本对企业价值的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-10-29 DOI: 10.37301/jkaa.v17i2.89

Mutyyara Ermanda, Dwi Fitri Puspa

引用次数: 0

PENGARUH PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABLITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN 应收账款旋转和销售增长对食品和饮料等行业的盈利能力的影响

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-10-29 DOI: 10.37301/jkaa.v17i2.87

Muhammad Rivandi, Fitra Oliyan

引用次数: 1

PEMILIHAN UKURAN KINERJA BERDASARKAN KARAKTERISTIK PEKERJAAN, PERSAINGAN PASAR, DAN TUJUAN STRATEGIS PERUSAHAAN EKSPEDISI 根据就业、市场竞争和探险队的战略目标来选择绩效指标

Jurnal Kajian Akuntansi dan Auditing Pub Date : 2022-10-29 DOI: 10.37301/jkaa.v17i2.72

Elsa Meirina, Mike Kusuma Dewi

引用次数: 0