Jurnal Ilmiah Akuntansi Kesatuan最新文献

{"title":"Pengaruh Dividen, Struktur Aset, Profitabilitas dan Ukuran Perusahaan Terhadap Kebijakan Hutang","authors":"Arief Fahmie","doi":"10.37641/jiakes.v10i1.1264","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1264","url":null,"abstract":"Dalam menjalankan aktivitas operasionalnya, perusahaan memerlukan berbagai sumber pendanaan. Sumber pendanaan dapat diperoleh dari modal internal (laba ditahan) dan modal eksternal (kreditur dan atau pemilik). Keputusan pembiayaan melalui kebijakan hutang perlu dipertimbangkan secara cermat dengan memperhitungkan beban bunga yang berdampak menekan profitabilitas dan meningkatkan rasio leverage perusahaan. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh dividen, struktur aset, profitabilitas, dan ukuran perusahaan terhadap kebijakan hutang. Sampel dalam penelitian ini adalah perusahaan manufaktur kategori food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai tahun 2020. Pengambilan sampel didasarkan pada metode purposive sampling. Jumlah sampel yang terpilih adalah sebanyak 14 perusahaan. Pengumpulan data dilakukan dengan cara mengambil dokumentasi laporan keuangan dari Indonesian Capital Market Directory (ICMD) dan mengunduh situs resmi Bursa Efek Indonesia di www.idx.co.id. Pengolahan data dilakukan dengan menggunakan uji statistik regresi linier berganda dengan alat SPSS. Hasil penelitian menunjukkan bahwa deviden berpengaruh positif namun tidak signifikan terhadap kebijakan hutang. Selanjutnya struktur aset memiliki pengaruh negatif namun signifikan terhadap kebijakan hutang dan profitabilitas berpengaruh positif dan signifikan terhadap kebijakan hutang. Sedangkan ukuran perusahaan memiliki pengaruh negatif dan tidak signifikan terhadap kebijakan hutang. Selanjutnya Variabel deviden, struktur aset, profitabilitas, dan dan ukuran perusahaan secara simultan berpengaruh positif dan signifikan terhadap kebijakan hutang.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130566802","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}

{"title":"Pengaruh Opini Audit, Pergantian Manajemen, Ukuran Perusahaan dan Ukuran KAP terhadap Auditor Switching Pada Perusahaan Pertambangan","authors":"Taufik Hidayatulloh, Firdaus Amyar","doi":"10.37641/jiakes.v10i1.1269","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1269","url":null,"abstract":"For companies, auditor turnover is an important thing to do as a way to maintain the independence of the auditor when conducting an audit of the company. Through third parties, namely the company's auditors, they can find out whether the presentation of financial statements by management will look fair or unfair in their presentation. \u0000          This study was conducted to determine the effect of audit opinion, management turnover, company size and hood size on auditor switching in mining companies listed on the Indonesia Stock Exchange. This research is a quantitative research, and the source of the data obtained is secondary data. The population of this study are mining companies listed on the Indonesia Stock Exchange. The sample of this research is 30 mining companies using annual financial statements and has complete data with the variables used during 2017-2019. Sampling for the study was determined by purposive sampling. The dependent variable in this study is auditor switching and the independent variables are audit opinion, management turnover, company size and public accounting firm size. The method in this study uses documentation and data analysis using logistic regression analysis. \u0000          The results show that the value of Nagelkerke R Square is 0.106, which means that audit opinion, management turnover, company size, and public accounting firm size can explain 10.6% of auditor switching and the rest is influenced by other variables outside of this study. Based on the results of the partial test, it shows that management turnover has an effect on auditor switching, while for audit opinion, company size and hood size have no effect on auditor switching. Based on the results of the simultaneous test, it shows that the audit opinion, management turnover, company size and the size of the public accounting firm simultaneously have no effect on auditor switching. \u0000  \u0000Keywords: audit opinion, management turnover, company size, public accounting firm size, auditor switching.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126971093","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}

{"title":"Pengaruh Partisipasi Anggaran Dan Motivasi Terhadap Kinerja Karyawan","authors":"A. Putra, Sudradjat Sudradjat","doi":"10.37641/jiakes.v10i1.1265","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1265","url":null,"abstract":"Partisipasi penyusunan anggaran dan motivasi adalah faktor yang memiliki pengaruh pada kinerja karyawan. Pendekatan yang dipilih oleh peneliti adalah pendekatan kuantitatif studi kasus. Penelitian ini bermaksud untuk mengetahui pengaruh partisipasi anggaran dan motivasi pada kinerja karyawan BPJS Ketenagakerjaan. Teknik dalam pengambilan data dengan cara mem-blasting kuesioner melalui email kepada populasi yakni seluruh Kepala Bidang dan Asisten Deputi di seluruh unit kerja yang berjumlah 615 orang . Alat analisis data yang digunakan pada penelitian ini adalah analisis liner berganda. Hasil Penelitian menunjukkan bahwa (1) Partisipasi anggaran berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Sehingga karyawan yang diikutkan dan di partisipasikan dalam penyusunan anggaran, mempengaruhi kinerja karyawan. (2) Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Atasan dan atau rekan yang memberikan motivasi kepada karyawan merupakan pendorong peningkatan kinerja karyawan. (3) Partisipasi anggaran dan Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Dengan adanya pengaruh pastisipasi anggaran dan juga motivasi akan meningkatkan kinerja karyawan secara signifikan.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129974063","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}

{"title":"Efektivitas Sistem Pengendalian Intern Atas Prosedur Penerimaan Dan Pengeluaran Kas Lembaga Pendidikan","authors":"Sri Melati Nababan, Nusa Muktiadji","doi":"10.37641/jiakes.v10i1.1268","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1268","url":null,"abstract":"James Education Center is one of the companies engaged in education. Internal control is a plan, method, procedure, and policy designed by management to provide adequate assurance on the creation of operational efficiency and effectiveness, control of financial reporting, security of assets, compliance/compliance with laws, and regulatory policies. This study aims to determine the effectiveness or ineffectiveness of the James Education Center's internal cash receipts and disbursements control system and to identify the cash receipts and disbursements system. Based on the results of the study, it can be said that all the rules in the internal control system for cash receipts and disbursements procedures are not in accordance with the applicable rules. \u0000Keywords: Effectiveness, Internal Control, Cash Receipts and Disbursements","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123822305","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}

{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay","authors":"Nabilla Filka Noviar, I. W. Teg Teg","doi":"10.37641/jiakes.v10i1.1267","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1267","url":null,"abstract":"The purpose of this research is to examine the factor that influence Audit delay, including gender diversity of directors, profitability, and solvability. The population of this reasearch is banking sector companies listed on the Indonesian Stock Exchange for the 2017-2019 period. Samples were tested as many as 14 companies, with total sample as many as 42 by using purposive sampling. Data are collected with secondary data from banking sector companies that listed in Indonesian Stock Exchange. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 26. The results show that gender diversity of directors, profitability, and solvability have no effect on audit delay on banking sector companies that are listed in Indonesia Stock Exchange for the 2017-2019 period. \u0000Keyword: Audit Delay, Gender Diversity of Directors, Profitability, Solvability.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122507699","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}

{"title":"Analisis Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Ukuran Kap Terhadap Audit Delay","authors":"Ifita Meidina, Nilda Tartila","doi":"10.37641/jiakes.v10i1.1270","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1270","url":null,"abstract":"This research aims to determine: (1) The effect of profitability on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (2) The effect of solvability on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (3) The effect of the firm size on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019.(4) The effect of public accounting’s size on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (5) The effect of profitability, solvability, firm size, and public accounting’s size on audit delay in manufacturing company sector consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) in 2016-2019. \u0000The samples in this research were 21 companies selected based on purposive sampling technique. With purposive sampling technique, 21 companies are acquired as a sample with 4 years of observation period, so the total samples of this research is 84 samples. Analysis method used are descriptive statistics, the assumptions of classical test, and multiple regression analysis. \u0000The results of this research show that profitability, solvability, and public accounting’s size have a significant effect on audit delay, while the firm size has no effect on audit delay.  Profitability, solvability, firm size, public accounting’s size simultaneously effect on audit delay. \u0000  \u0000Key words : Profitability, Solvability, Firm Size, Public Accounting’s Size, Audit Delay","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"42 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132604345","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}

{"title":"Analisis Penerapan Sistem Informasi Dan Pengendalian Internal Dalam Pembiayaan Kredit","authors":"Salma Khairunnisa, Hadi Sutomo","doi":"10.37641/jiakes.v10i1.1271","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1271","url":null,"abstract":"Information system is a collection of information in a database using information technology models and media used in making business decisions of a company. Internal control is a plan, method, procedure, and policy designed by management to provide adequate assurance on the achievement of operational efficiency and effectiveness, the presence of financial reporting, security of assets, compliance or compliance with laws, policies and other regulations. Credit financing is the provision of money or claims that can be negotiated with it, based on an agreement or agreement between a bank or a financing institution and another party that requires the party being financed to return the money or claim after a certain period of time with interest. \u0000        The purpose of this study was to determine the role of the information system applied by PT. Sinar Mitra Sepadan Finance and to know the effect of the system on the internal control of credit financing. \u0000              The result of this research shows that information system provide a very important role in a correlation with credit financing internal control. It can be seen by imformation system can avoid errors and frauds which causes loss. \u0000  \u0000Keywords: information system, credit financing internal control","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130850530","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}

{"title":"Pengaruh Pendapatan Daerah, Belanja Daerah, Dan Surplus/Defisit Laporan Keuangan Pada Ketahanan Fiskal Pemerintah","authors":"Cynthia Febrianti, I. G. Adnyana","doi":"10.37641/jiakes.v10i1.1266","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1266","url":null,"abstract":"Fiscal autonomy or fiscal decentralization is a local government can manage the finances of regions whose financial resources become the authority of the local government. To maintain fiscal sustainability there are several preventive measures that can be taken to minimize risks and maximize the productivity of the State Budget. The purpose of this study is to find out whether regional revenues, regional expenditures and surplus/deficit of financial statements affect the fiscal resilience of \u0000districts and cities in Indonesia in 2016-2018 \u0000The sample from this study is secondary data obtained from the Financial Examiner's Board by sampling method of Probabiliy Sampling and Stratified Random Sampling. The study was tested using EVIEWS. \u0000It found that regional spending and surplus/deficit financial statements had a significant influence on regional fikasl resilience, while regional revenues did not affect significantly. \u0000  \u0000Keywords: Revenue, Expenditure, Surplus/Deficit, Fiscal Resilience.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115571293","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}

{"title":"ANALISIS PERBANDINGAN PENENTUAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING","authors":"Riska Febrianti, Rahmadani Rahmadani","doi":"10.37641/jiakes.v10i1.1190","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1190","url":null,"abstract":"Determination of the cost of production is a way to take into account the elements of cost into the cost of production. Cost of Production is a collection of production costs consisting of direct materials, direct labor and factory overhead costs plus inventories of products in the initial process and less inventories of products in the final process. And the selling price is an estimate of the exchange rate of the product for money. The selling price is the price obtained from the sum of the total production costs plus the mark-up used to cover factory overhead costs. The purpose of this study is to analyze the comparison of the determination of the cost of production to determine the selling price of the product using the Full Costing and Variable Costing method. Based on the calculation of the cost of production to determine the selling price of the product using the Full Costing method and the calculation of the cost of production using the variable costing method Determination of the selling price of the method of calculating the cost of goods manufactured Full Costing is higher than the variable costing methode and the calculation of the cost of production of the variable costing method The difference in the unit selling price of this product occurs because the calculation of the cost of production is also different.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121822272","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}

{"title":"Dian, Rintari, Siti Pengaruh Audit Internal Terhadap Kepatuhan Manajemen (Studi Kasus Di PT.Gramedia Asri Media Pekanbaru)","authors":"Rintari Zonira","doi":"10.37641/jiakes.v10i1.1195","DOIUrl":"https://doi.org/10.37641/jiakes.v10i1.1195","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh audit internal terhadap kepatuhan manajemen pada PT. Gramedia Asri Media di kota Pekanbaru. Penelitian ini menggunakan metode kuantitatif dan menggunakan data primer yang diolah dengan pertimbangan responden yang diperoleh dari kuesioner. Populasi penelitian ini adalah karyawan yang bekerja di PT. Gramedia Asri Media Pekanbaru, meliputi anggota-anggota dari unit kerja yang berhubungan pada perusahaan PT. Gramedia Asri Media Pekanbaru yaitu satuan pegawai intern, keuangan, umum, marketing, hubungan pelanggan serta seluruh karyawan yang terikat dengan masa kerja minimal 1 tahun. Metode penetapan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini sebanyak 86 responden. Data diolah dengan menggunakan analisis regresi linear sederhana dengan bantuan SPSS Versi 26. Hasil penelitian menunjukkan bahwa variabel audit internal berpengaruh signifikan terhadap kepatuhan manajemen.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122731771","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}