Jurnal Buana Akuntansi最新文献_第2页

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Masa Covid-19 公司规模、机构所有权、盈利能力和流动性对Covid-19提交财务报表的准确性的影响

Jurnal Buana Akuntansi Pub Date : 2023-03-28 DOI: 10.36805/akuntansi.v8i1.3448

Yustin Tri Ayu Ruliyanti, Oktaviani Ari Wardhaningrum, Nur Hisamuddin

引用次数: 0

Pengaruh Fee Audit, Rotasi Audit, Reputasi Auditor dan Spesialisasi Auditor terhadap Kualitas Audit 审计费用的影响、审计旋转、审计人员的声誉和审计质量的专业化

Jurnal Buana Akuntansi Pub Date : 2023-03-28 DOI: 10.36805/akuntansi.v8i1.2958

Famelya Ayuni, Dian fitria handayani

{"title":"Pengaruh Fee Audit, Rotasi Audit, Reputasi Auditor dan Spesialisasi Auditor terhadap Kualitas Audit","authors":"Famelya Ayuni, Dian fitria handayani","doi":"10.36805/akuntansi.v8i1.2958","DOIUrl":"https://doi.org/10.36805/akuntansi.v8i1.2958","url":null,"abstract":"This study aims to examine the effect of audit fees, audit rotation, auditor reputation and auditor specialization on audit quality in transportation sub-sector companies listed on the Indonesian stock exchange in 2018 to 2021. The population in this study was 47 transportation sub-sector companies that listed on the Indonesian stock exchange from 2018 to 2021. Sampling uses purposive sampling, namely sampling by setting certain criteria. Based on the criteria that have been set so that a sample of data is obtained as many as 29 companies in the transportation sub-sector for an observation period of four years, a sample of 116 data is obtained. In this study, the data analysis used was descriptive statistical analysis and logistic regression analysis. The results of this study indicate that audit fees have a significant and positive effect on the audit quality of transportation sub-sector companies listed on the Indonesian stock exchange in 2018 to 2021. While audit rotation, auditor reputation and auditor specialization have no effect on audit quality of transportation sub-sector companies that are listed on the Indonesian stock exchange. listed on the Indonesian stock exchange from 2018 to 2021.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126458247","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: 1

Model Sistem Pembelajaran dengan Pendekatan Case Method pada Mata Kuliah Akuntansi Keuangan Lanjutan 高级财务会计专业的案例方法学习系统模型

Jurnal Buana Akuntansi Pub Date : 2023-03-28 DOI: 10.36805/akuntansi.v8i1.3569

Riski Hernando

引用次数: 1

Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur 检测欺诈的法务会计和调查审计的集成:文献研究

Jurnal Buana Akuntansi Pub Date : 2023-03-28 DOI: 10.36805/akuntansi.v8i1.3062

Yudhi Prasetiyo, Diky Paramitha, Etik Ipda Riyani, Faizul Mubarok

{"title":"Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur","authors":"Yudhi Prasetiyo, Diky Paramitha, Etik Ipda Riyani, Faizul Mubarok","doi":"10.36805/akuntansi.v8i1.3062","DOIUrl":"https://doi.org/10.36805/akuntansi.v8i1.3062","url":null,"abstract":"Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, and nepotism), manipulation of financial reports, and money laundering often occur. These various kinds of issues are very good and very interesting to discuss because there are many ways that actors use to provide information that is made up of neat schemes but end up committing fraud to various parties. The purpose of this research was to find out the role of forensic accounting and investigative auditing in finding and detecting fraud through a literature review. The research process was carried out in an observational and exploratory manner using the literature review method. The population in this study is all research and studies related to the field of forensic accounting and investigative auditing in detecting fraud or fraud. The results of the study found that forensic accounting and investigative auditing are collaborative and proven in fraud detection. An investigative audit seeks to detect and reveal fraud, while forensic accounting can be a valid means of evidence in legal and litigation processes that have reached the court and trial stages in the process of disclosing fraud.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"1820 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129754108","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 Fee Audit dan Audit Tenure terhadap Kualitas Audit Pengaruh费用审计和审计任期，即Kualitas审计

Jurnal Buana Akuntansi Pub Date : 2022-09-30 DOI: 10.36805/akuntansi.v7i2.2113

Tri Yulaeli

引用次数: 4

Pengaruh Audit Tenure, Kompleksitas Operasi, Opini Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Audit Delay 正规审计影响、操作复杂性、审计意见和公共会计办公室(cap)对延迟审计的影响

Jurnal Buana Akuntansi Pub Date : 2022-09-29 DOI: 10.36805/akuntansi.v7i2.2383

Hilal Al Ambia, Afrizal, Riski Hernando

引用次数: 0

Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak (Studi Empiris Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020) 税收进步性、杠杆性和流动性对税收进步性的影响(2014 -2020年印尼证券交易所上市的能源行业经验研究)

Jurnal Buana Akuntansi Pub Date : 2022-09-29 DOI: 10.36805/akuntansi.v7i2.2437

Dodi Antono Matanari

{"title":"Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak (Studi Empiris Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020)","authors":"Dodi Antono Matanari","doi":"10.36805/akuntansi.v7i2.2437","DOIUrl":"https://doi.org/10.36805/akuntansi.v7i2.2437","url":null,"abstract":"Taxation is one of the most important sources of funding for the development of facilities and infrastructure in any country. In Indonesia, the government has formulated various tax policies and regulations to maximize the income of the taxation department, because taxation can have a very large impact on government revenues and APBN budgeting. This of course requires companies to carry out tax aggressiveness, such as doing many ways in order to minimize tax payments. This study aims to examine the effect, profitability, leverage, and liquidity on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange in 2018-2020. Research data is secondary data in the form of financial reports from companies. While the population in this study are all energy sector companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling in this study using purposive sampling method where the total population is 72 companies. In accordance with the criteria of the selected sample, the sample companies in this study were 24 companies. The data analysis used in this research is multiple linear regression. The results of this study indicate that Profitability, Leverage and Liquidity have no effect simultaneously on tax aggressiveness, Profitability does not affect tax aggressiveness, Leverage does not affect tax aggressiveness, Liquidity does not affect tax aggressiveness.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131391497","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: 1

Kinerja Keuangan Perbankan Syariah Sebelum dan Setelah Merger 3 Bank Umum Syariah 伊斯兰银行在3家通用银行合并前和之后的财务表现

Jurnal Buana Akuntansi Pub Date : 2022-09-29 DOI: 10.36805/akuntansi.v7i2.2694

Prasetyo Ramadhan, Shierly Margareth Mantiri, Septiana Rahayu, Dohan, Vicaya Citta Dhammo

{"title":"Kinerja Keuangan Perbankan Syariah Sebelum dan Setelah Merger 3 Bank Umum Syariah","authors":"Prasetyo Ramadhan, Shierly Margareth Mantiri, Septiana Rahayu, Dohan, Vicaya Citta Dhammo","doi":"10.36805/akuntansi.v7i2.2694","DOIUrl":"https://doi.org/10.36805/akuntansi.v7i2.2694","url":null,"abstract":"At the end of 2020, the Government of Indonesia through the Minister of State-Owned Enterprises announced that three state-owned Islamic banks, BNI Syariah, BRI Syariah and Bank Syariah Mandiri, will merge into Bank Syariah Indonesia. The merger comes amid the COVID-19 pandemic. The merger process of the three Islamic banks was marked by an agreement contained in the merger certificate. In 2021, on February 1, three Sharia banks BNI Syariah (BNIS), BRI Syariah (BRIS), Bank Syariah Mandiri (BSM) officially became Bank Syariah Indonesia (BSI). The merger of three state-owned Islamic commercial banks has answered the long wait to establish the largest Islamic commercial bank with strong capital. This study aims to analyze the differences in the financial performance of Islamic banking before and after the merger of 3 Islamic commercial banks. This study used secondary data by collecting data from Islamic Banking Statistics published by the Financial Services Authority. This study used Paired Sample T-test as a data analysis method. The results of this study show that there are significant differences in the financial performance of Islamic banks before and after the mergerof 3 Islamic commercial banks. This is because when a company merges, its wealth is automatically accumulated and funding costs are more efficient.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128877355","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: 1

Tingkat Efektifitas Regulasi dan Sistem Keamanan Terhadap Penurunan Keresahan Pengguna E-wallet 监管和安全系统对电子wallet用户减少焦虑的有效性

Jurnal Buana Akuntansi Pub Date : 2022-09-29 DOI: 10.36805/akuntansi.v7i2.2037

Roland Fran Vernando, Diana Frederica, Christy Theodora, Victor Saputera Harefa, Sherly Sherly, Cynthia Theodora

{"title":"Tingkat Efektifitas Regulasi dan Sistem Keamanan Terhadap Penurunan Keresahan Pengguna E-wallet","authors":"Roland Fran Vernando, Diana Frederica, Christy Theodora, Victor Saputera Harefa, Sherly Sherly, Cynthia Theodora","doi":"10.36805/akuntansi.v7i2.2037","DOIUrl":"https://doi.org/10.36805/akuntansi.v7i2.2037","url":null,"abstract":"With the rapid development of technology, the transfer of cash into e-wallet has increased significantly. E-wallet is the choice in the current era because it is considered more practical and effective. As Fintech develops, the security system provided must improve so that it can reduce user anxiety in using e-wallet as a means of payment transactions. In this paper, we discuss the regulation and security system of e-wallet in Indonesia against the anxiety experienced by users. The purpose of this study is to analyze whether the effectiveness of regulation can reduce the anxiety of e-wallet users and analyze whether the security system can reduce the anxiety of e-wallet users. This research method uses descriptive analysis method with primary data. The subjects of this research are university students, students and workers. Data were collected through questionnaires distributed to 135 respondents. The results of this study indicate that improving the security system and regulation of e-wallet is very important. Users provide suggestions for the addition of new features that can support a more definite security system such as the addition of Face Scanning. The conclusion of this study is that with strong regulations, the security system in the e-wallet will be more reliable so that it can reduce the level of user anxiety.","PeriodicalId":256956,"journal":{"name":"Jurnal Buana Akuntansi","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128865766","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

Faktor-Faktor Penentu Persistensi Laba 利润停留的决策因素

Jurnal Buana Akuntansi Pub Date : 2022-09-29 DOI: 10.36805/akuntansi.v7i2.2664

Warseno Warseno, Dharmendra Dharmendra, Susmita Handayani

引用次数: 4