Penerbit: Faculty of Economics and Business
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PENGARUH KEPEMILIKAN ASING DAN FAKTOR LAINNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
Oleh: Mulansari, Isna, Harsanti, Ponny, Delima, Zamrud Mirah
This study aims to examine the effect of foreign ownership,institutional ownership, leverage, and the size of the board ofdirectors on the disclosure of corporate social responsibility.The population used is mining companies listed on the IndonesiaStock Exchange (IDX) for 2016-2020 with a sample tha...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 109-121
ANALISIS REALISASASI PENDAPATAN ASLI DAERAH DARI SEKTOR PAJAK DAERAH SEBELUM DAN SESUDAH PANDEMI PADA KABUPATEN LAMPUNG UTARA
Oleh: Andriyanto, R Weddie
The purpose of this study was to determine the impact of the pandemic on the realization of local revenue from the regional tax sector in North Lampung Regency. The data in this study is secondary data obtained from the BPPRD Office of North Lampung Regency. The number of research samples is 22 samp...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023; 99-108
ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2017-2021
Oleh: Sianipar, Cristyn Yohanna, Herawaty, Netty, Rahayu, Rahayu
This research aims to analyze the effect of the Altman Z-score financial ratio on financial distress in automotive and component manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The independent variables in this study include Net Working Capital to Total Assets, Reta...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 122-134
ANALISIS PENGARUH PELAPORAN KEBERLANJUTAN TERHADAP KINERJA DAN NILAI PERUSAHAAN
Oleh: Astari, Tri Ayu, Sari, Nuraini
This research was conducted to determine the effect of disclosing economic, environmental, and social performance in Sustainability Reporting by state-owned companies on company performance and value. This research was conducted on state-owned companies registered in the IDX BUMN20 for the 2016–20...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 173-182
MAMPUKAH STRUKTUR MODAL MEMEDIASI PENGARUH CEO NARCISSISM DAN OVERCONFIDENCE TERHADAP KINERJA PERUSAHAAN?
Oleh: Candy, Candy, Delfina, Delfina
CEOs in corporations may not always employ logical reasoning when making decisions and may be swayed by personal characteristics such as overconfidence and narcissism. The decisions made by CEOs ultimately affect the company's performance. This study examines how CEO overconfidence and narcissism af...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 155-162
Pengaruh Independensi, Pengalaman Auditor, Skeptisisme Profesional, Beban Kerja dan Kompetensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Laporan Keuangan
Oleh: Frassasti, Vika, Respati, Novita Weningtyas, Nor, Wahyudin
This purpose of this study is to determine and analyze the direct influence of the dependent variable on the independent variable. Included among the independent variables are independence, auditor experience, professional skepticism, workload, and competency. The dependent variable is the ability o...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 163-172
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN SEBAGAI VARIABEL MEDIASI
Oleh: Lana, Anastasia, Oktorina, Megawati
The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were ente...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 17-27
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN LQ45 DI BEI PERIODE 2019-2021
Oleh: Sulia, Sulia
Tax avoidance merupakan upaya dari perusahaan untuk meminimalisir beban pajak yang akan dibayar dengan memanfaatkan celah yang ada dalam perpajakan. Objective dari penelitian ini adalah menguji dan menganalisis faktor-faktor yang dapat mempengaruhi Tax Avoidance. Penelitian ini berobjek pada emiten ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024; 39-48
DOES COMPETITIVE STRATEGY AFFECT MSE’S BUSINESS PERFORMANCE – EVIDENCE FROM LAMPUNG
Oleh: Sembiring, Sari Indah Oktanti, Salim, Susanto
SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 135-145
PENCEGAHAN FRAUD DENGAN FRAUD CONTROL PLAN: KASUS PADA MANAJEMEN RUMAH SAKIT BLUD DI INDONESIA
Oleh: Suhendro, Saring, Sembiring, Sari Indah Oktanti
Internal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023; 146-154