Akrual Jurnal Akuntansi最新文献

PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI 盈利能力、杠杆和流动性对审计质量的公司价值的影响

Akrual Jurnal Akuntansi Pub Date : 2023-08-31 DOI: 10.46806/ja.v12i2.1014

Meidy Aurora Caesaria, Sugi Suhartono

{"title":"PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI","authors":"Meidy Aurora Caesaria, Sugi Suhartono","doi":"10.46806/ja.v12i2.1014","DOIUrl":"https://doi.org/10.46806/ja.v12i2.1014","url":null,"abstract":"\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000Firm value is an important aspect to describe the success of company owners and shareholders which is often associated with stock prices which are often used as a tool to influence investors' views of a company. This study aims to determine the effect of financial performance such as the level of profitability, leverage, and liquidity on firm value and how the effect of audit quality in moderating the effect of financial performance on firm value in food and beverage sub-sector companies listed on the IDX in 2018 – 2021. The object of this study is 27 food and beverage sub-sector companies listed on the IDX in 2018 – 2021 so that 108 observational data were obtained. This research shows that it is proven that profitability has a positive influence on company value and audit quality is able to strengthen the positive influence of profitability on firm value. While leverage and liquidity have not been shown to have a positive effect on the value of the company. Quality audits are also unable to moderate the positive effect of leverage and liquidity on firm value.\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"115 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78668483","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, INDEPENDENSI DAN UKURAN KAP TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA SELATAN 审计费用、独立性和引擎盖大小对雅加达南部公共会计办公室的审计质量的影响

Akrual Jurnal Akuntansi Pub Date : 2023-08-30 DOI: 10.46806/ja.v12i2.1005

Nathania Jennifer Stanley, Lenny M. Pangaribuan

{"title":"PENGARUH FEE AUDIT, INDEPENDENSI DAN UKURAN KAP TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA SELATAN","authors":"Nathania Jennifer Stanley, Lenny M. Pangaribuan","doi":"10.46806/ja.v12i2.1005","DOIUrl":"https://doi.org/10.46806/ja.v12i2.1005","url":null,"abstract":"Audit quality is all possibilities where when auditing the client's financial statements can find violations that occur in the client's accounting system. An auditor is required to produce high quality and good work, because the auditor has a great responsibility to various parties with an interest in the financial statements of a company, including the public. This study aims to provide empirical evidence of the effect of audit fees, independence and KAP size on audit quality. Based on the Public Accountant Professional Standards (SPAP) the audit carried out by the auditor is said to be of good quality, if it meets general standards, fieldwork standards and reporting standards. Data analysis methods in this study consisted of descriptive statistical analysis, data quality testing, classical assumption testing, and hypothesis testing. After conducting the test, the research results obtained from the t statistical test for audit fees which have a significance value of 0.031 (<0.05), independence has a significance value of 0.0005 (<0.05) and KAP size with a significance value of 0.3455 (>0.05). Based on these results, the researcher draws the conclusion that audit fees have a negative effect on audit quality, independence has a positive effect on audit quality and KAP size has no effect on audit quality.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"148 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79387984","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

DETERMINAN FAKTOR FINANSIAL DAN NON FINANSIAL DALAM PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN 食品和饮料分业企业会计保护的应用方面的财务和非财务决定因素

Akrual Jurnal Akuntansi Pub Date : 2023-08-30 DOI: 10.46806/ja.v12i2.1007

Dewy Sekar Melati, Rida Prihatni, Etty Gurendrawati

{"title":"DETERMINAN FAKTOR FINANSIAL DAN NON FINANSIAL DALAM PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN","authors":"Dewy Sekar Melati, Rida Prihatni, Etty Gurendrawati","doi":"10.46806/ja.v12i2.1007","DOIUrl":"https://doi.org/10.46806/ja.v12i2.1007","url":null,"abstract":"The financial report represents of company's financial status, and its preparation necessitates the application of accounting conservatism principles. However, the utilization of this principles remains limited in Indonesia. There is assumption that it is because financial factors (financial stress, capital intensity, and profitability) and non-financial factors (institutional ownership and managerial ownership). This research aims to examine the influence of financial factors and non-financial factors on accounting conservatism within the food and beverage sub-sector companies. The research employs a quantitative approach, population of companies within the food and beverage sub-sector, with a sample of 26 companies selected using purposive sampling technique. \u0000Based on the research findings, the regression analysis equation for panel data is derived as: KA = 0.055968 + 0.004050 FS + 0.047040 CI – 0.534471 PR – 0.096629 IO + 5.452554 + e. The Fixed Effect Model (FEM) is chosen. During the testing of classical assumptions, it is found that the regression model has a normal distribution, no multicollinearity, displays homogeneity, and no signs of autocorrelation. Result from this study concluded that financial stress, capital intensity, institutional ownership, and managerial ownership do not significantly affect accounting conservatism. But, profitability has a significant negative impact on accounting conservatism.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88344764","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 Likuiditas (Current Ratio) Terhadap Harga Saham Pada Perusahaan Industri Sub Sektor Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2021 流动性Ratio (Current Ratio)对印尼证券交易所(BEI)上市的副矿业公司股票价格的影响

Akrual Jurnal Akuntansi Pub Date : 2023-07-28 DOI: 10.58457/akuntansi.v17i01.3070

Surya Ramadhan Noor, Syadella Yudha Putri

引用次数: 0

APAKAH AUDIT DELAY DI PENGARUHI OLEH FINANCIAL DISTRESS DAN AUDIT FEE? 阿帕卡审计延迟迪彭加鲁吉奥莱财务窘迫丹审计费用?

Akrual Jurnal Akuntansi Pub Date : 2023-07-28 DOI: 10.58457/akuntansi.v17i01.3029

Adih Supriadi

{"title":"APAKAH AUDIT DELAY DI PENGARUHI OLEH FINANCIAL DISTRESS DAN AUDIT FEE?","authors":"Adih Supriadi","doi":"10.58457/akuntansi.v17i01.3029","DOIUrl":"https://doi.org/10.58457/akuntansi.v17i01.3029","url":null,"abstract":"Penelitian ini dilakukan untuk mengetahui variabel independen yaitu pergantian auditor, financial distress, dan audit fee terhadap variabel dependen yaitu audit delay. Penelitian ini dilakukan pada perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pemilihan sampel yang digunakan yaitu purposive sampling. Pergantian auditor berpengaruh terhadap audit delay, karena apabila perusahaan mengganti auditor untuk melakukan auditing perusahaan tersebut, auditor baru memerlukan waktu yang terbilang cukup lama untuk bisa memahami karakter dari perusahaan ini dan auditor tersebut juga harus memahami latarbelakang perusahaan. Maka dari itu dengan adanya pergantian auditor dapat memengaruhi terjadinya audit delay. Financial distress berpengaruh terhadap audit delay, hal tersebut dapat terjadi apabila perusahaan yang sudah teridentifikasi memiliki keuangan yang buruk karena diluar kendali perusahaan yang bersangkutan, maka auditor perlu melakukan investigasi lebih lanjut untuk menyelidiki bukti-bukti yang mendukung hal apa yang menyebabkan keuangan perusahaan menjadi buruk. Tentu hal tersebut membutuhkan waktu lebih, dengan begitu financial distress dikatakan dapat mempengaruhi terjadinya audit delay. Audit fee tidak berpengaruh terhadap audit delay.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76921110","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 Biaya Produksi Terhadap Laba Bersih Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 生产成本对利润的影响影响的是印尼证券交易所上市的食品和饮料生产部门

Akrual Jurnal Akuntansi Pub Date : 2023-07-28 DOI: 10.58457/akuntansi.v17i01.3069

Riani Tanjung, Vincent Caesar Manasye Simorangkir

{"title":"Pengaruh Biaya Produksi Terhadap Laba Bersih Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021","authors":"Riani Tanjung, Vincent Caesar Manasye Simorangkir","doi":"10.58457/akuntansi.v17i01.3069","DOIUrl":"https://doi.org/10.58457/akuntansi.v17i01.3069","url":null,"abstract":"Di dalam dunia bisnis persaingan merupakan hal yang wajar, akibat dari persaingan tersebut salah satunya adalah perencanaan dalam mengelola produksi dan penjualan dalam menghasilkan laba. Laporan Tugas Akhir ini bertujuan untuk mengetahui pengaruh antara Biaya Produksi terhadap Laba Bersih pada perusahaan-perusahaan manufaktur yang ada di Indonesia dan terdaftar pada Bursa Efek Indonesia (BEI). Penelitian ini menggunakan Analisis Korelasi Product Moment, Analisis Regresi Linear Sederhana, Analisis Koefisien Determinasi, Analisis Uji t. Penelitian ini menggunakan teknik penelitian kuantitatif dengan data sekunder perusahaan. Dari hasil uji yang telah dilakukan didapati bahwa adanya pengaruh signifikan antaran Biaya Produksi terhadap Laba Bersih pada perusahaan manufaktur sektor makanan dan minuman dapat dilihat dari hasil Uji Korelasi Product Moment dengan nilai 0,776 dengan nilai signifikan 0,00 < 0,05. Pada hasil analisis regresi linear sederhana menunjukkan jika Biaya Produksi meningkat Rp 1 maka Laba Bersih akan meningkat sebesar 0,122. Pada pengujian koefisien determinasi menunjukka n kontribusi antar variabel sebesar 60,3%. Pada hasil pengujian Uji t didapati bahwa Ho ditolak dan Ha diterima, dimana berarti terdapat adanya pengaruh yang signifikan antara biaya produksi terhadap laba bersih (6,518 > 2,048). \u0000 ","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"263 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73045609","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 Kredit Bermasalah Terhadap Profabilitas Pada Perbankan BUMN Yang Terdaftar di BEI Periode 2019 – 2021 信贷问题对国有企业银行可负担性的影响，该银行于2019 - 2021年期间注册

Akrual Jurnal Akuntansi Pub Date : 2023-07-28 DOI: 10.58457/akuntansi.v17i01.3066

Toto Suwarsa, R. Aprilia

引用次数: 0

Efektivitas dan Kontribusi Pungutan Pajak Kendaraan Bermotor dalam Pendapatan Asli Daerah di P3DW Kabupaten Bogor Periode 2017-2021 2011 -2021年到P3DW区的机动车税的有效性和贡献

Akrual Jurnal Akuntansi Pub Date : 2023-07-28 DOI: 10.58457/akuntansi.v17i01.3065

Y. Casmadi, Reinka Nanda Widianti

{"title":"Efektivitas dan Kontribusi Pungutan Pajak Kendaraan Bermotor dalam Pendapatan Asli Daerah di P3DW Kabupaten Bogor Periode 2017-2021","authors":"Y. Casmadi, Reinka Nanda Widianti","doi":"10.58457/akuntansi.v17i01.3065","DOIUrl":"https://doi.org/10.58457/akuntansi.v17i01.3065","url":null,"abstract":"Pendapatan Asli Daerah merupakan pendapatan yang diperoleh pemerintah atas pelaksanaan kegiatan pemerintahan dan pelayanan kepada masyarakat, serta pemanfaatan sumber daya yang dimiliki pemerintah daerah. Penelitian ini bertujuan untuk mengetahui analisis efektivitas pajak kendaraan bermotor dan kontribusinya dalam pendapatan asli daerah Kabupaten Bogor periode 2017-2021. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Laporan Realisasi Anggaran Pendapatan dan Pajak Kendaraan Bermotor. Sedangkan sampel dalam penelitian ini adalah sampel purposive sampling dengan kriteria yang telah ditentukan. Hasil dari penelitian ini menunjukkan bahwa realisasi Pajak Kendaraan Bermotor berdasarkan targetnya di Kabupaten Bogor selama periode 2017-2021 tergolong efektif yaitu mencapai 98,16%. Sedangkan analisis kontribusi dapat disimpulkan bahwa kontribusi pada Pungutan Pajak Kendaraan Bermotor Kabupaten Bogor Tahun 2017-2020 cukup berkontribusi dan 2021 adalah sangat berkontribusi dalam pendapatan asli daerah di Kabupaten Bogor.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"491 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77001517","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 Audit Internal Terhadap Kualitas Laporan Keuangan Pada PT Pos Indonesia (Persero) KC PU 54100 内部审计对PT Pos印度尼西亚(Persero) KC PU 54100财务报表质量的影响

Akrual Jurnal Akuntansi Pub Date : 2023-07-28 DOI: 10.58457/akuntansi.v17i01.3067

Diana Maryana, Salsabila Anggriani Sari

{"title":"Pengaruh Audit Internal Terhadap Kualitas Laporan Keuangan Pada PT Pos Indonesia (Persero) KC PU 54100","authors":"Diana Maryana, Salsabila Anggriani Sari","doi":"10.58457/akuntansi.v17i01.3067","DOIUrl":"https://doi.org/10.58457/akuntansi.v17i01.3067","url":null,"abstract":"Perkembangan ekonomi yang semakin meningkat mengharuskan perusahaan untuk mempertahankan usahanya. Audit internal sebagai pengawas internal diperlukan perusahaan untuk mengetahui kualitas laporan keuangan agar perusahaan dapat mengetahui perkembangan perusahaan. Penelitian ini bertujuan untuk mengetahui pelaksanaan audit internal dan kualitas laporan keuangan perusahaan, serta pengaruh audit internal terhadap kualitas laporan keuangan perusahaan pada PT Pos Indonesia (Persero) KC Purworejo 54100. Teknik analisis yang digunakan, yaitu Uji Validitas, Uji Reliabilitas, Uji Spearman Rank, Uji Regresi Linear Sederhana, Uji Koefisien Determinasi, dan Uji t. Dalam pengolahan analisis data menggunakan bantuan program SPSS Version 26. Hasil penelitian menunjukkan bahwa pelaksanaan audit internal dan kualitas laporan keuangan dikategorikan tinggi. Selain itu, hasil pengujian hipotesis uji t menunjukkan bahwa thitung sebesar 6,563 (thitung (6,563) > ttabel (1,695)) dan nilai signifikansi sebesar 0,000. Dapat ditarik kesimpulan bahwa terdapat pengaruh yang signifikan antara Audit Internal terhadap Kualitas Laporan Keuangan pada PT Pos Indonesia (Persero) KC Purworejo 54100.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82385770","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 Layanan Pick Up Service O-Ranger dalam Peningkatan Pendapatan Surat dan Paket Logistik Pada Kantor Pos Pemeriksa Purworejo O-Ranger Pick服务分析增加了邮局的信和物流包

Akrual Jurnal Akuntansi Pub Date : 2023-07-28 DOI: 10.58457/akuntansi.v17i01.3068

Christine Riani Elisabeth, Ika Kusdian Novanti

引用次数: 0