JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

Pengaruh Audit Fee, Komite Audit, dan Opini Audit Terhadap Terjadinya Auditor Switching Dengan Dimoderasi Oleh Reputasi Auditor

Aprilia Puspitawati — 2024-10-25

The objective of this study is to assess the degree to which the impact of audit fees, audit committees, and audit opinions on auditor switching is influenced by the reputation of the auditor. This study used quantitative techniques to investigate the impact of specific independent factors, namely audit fees, audit committees, and audit views, on the dependent variables of auditor switching and auditor reputation. Additionally, the study examined the role of auditor reputation as a moderating variable. This study utilises secondary data from all transport and logistics industry businesses that are publicly listed on the Indonesian stock market. The study sample comprises 84 analysis units and spans a research term of 3 years, namely from 2020 to 2022. The analytic tool used is WarpPLS version 8.0. The study findings indicate that audit fees have a substantial impact on the decision to switch auditors. However, the presence of an audit committee and the view expressed by auditors do not influence the decision to transfer auditors. The reputation of auditors does not have the ability to limit audit fees, audit committees, and audit opinions related to the switching of auditors.

Pengaruh Financial Attitude dan Financial Behavior Terhadap Literasi Keuangan Usaha Mikro Kecil (UMK) di Pasar Cicurug Kabupaten Sukabumi

Bianca Annisa Sirait — 2024-11-04

This research looks at financial attitudes and behavior towards financial literacy in MSEs. 85 traders were respondents. The research results show that a person's financial attitude partially has a positive and significant effect on the financial literacy of MSEs in Cicurug Market, and a person's financial attitude partially has a positive and significant effect on the financial literacy of MSEs in Cicurug Market. In addition, financial attitudes simultaneously have a positive and significant effect on the financial literacy of MSEs in Cicurug Market, with financial attitudes contributing more than attitudes. These results show how important it is to increase the financial knowledge of MSEs through good management of financial attitudes and behavior.

Analisis Perbandingan Penerapan Cash Basis dengan Accrual Basis dalam Penyusunan Laporan Keuangan Pemerintahan

Dewi Nisa Amaliah — 2024-11-04

Presentation of government financial reports can be done on a cash basis and accrual basis. A qualitative descriptive method is used in this study. In this study, the author uses concepts in Government Accounting Standards (SAP), and is supported by the interview and documentation methods used. The focus of the research is recognition, recording and reporting. The study's findings demonstrate the disparities between the accrual and cash bases in the financial reports presented, such as in the cash basis there are 4 (four) financial report components such as the cash flow, balance sheet, and budget realisation report (LRA) Report (LAK) and Notes to the Report Finance (CaLK). Meanwhile, in the accrual basis there are 5 (five) components balance sheet, operational report (LO), budget realisation report (LRA), report on changes in equity (LPE), and notes to financial reports (CaLK) are the five types of financial reports. On the accrual basis, there is an Excess Operational Report (LO) and Budget Balance Report (SAL) which are not presented in the Report using a cash basis, in presenting the Report on Budget Realisation (LRA) it still uses a cash basis, while the Balance Sheet already uses an accrual basis.

Literasi Keuangan, Gaya Hidup, dan Pendapatan Terhadap Perilaku Pengelolaan Keuangan Keluarga di Desa Adat Kesiut, Kabupaten Tabanan Bali

Gusti Ayu Kade Agung Sintya Prama Dewi — 2024-11-04

Current world developments have brought about many changes in the economy, especially in the financial management behavior of people who still experience difficulties in managing their finances and end up depending on endless debt. Managing finances is an important thing to do, especially for families in order to achieve a prosperous life. This research aims to explain the influence of financial literacy, lifestyle and income on family financial management behavior in the Kesiut Traditional Village. Determining the number of samples in this study was 88 respondents with a sampling method using purposive sampling technique. The analytical tool used is the Multiple Linear Regression Analysis Technique. The results of this research show that financial literacy and income each have a positive and significant effect on family financial management behavior in the Kesiut Traditional Village. Meanwhile, lifestyle has a negative and significant effect on family financial management behavior in the Kesiut Traditional Village. Suggestions for future researchers can develop this research by conducting research at a wider scope such as city, district, or provincial level.

Pengaruh Profitabilitas, Solvabilitas, dan Likuiditas Terhadap Opini Audit Going Concern

Siti Utari — 2024-11-04

Financial reports include details on the company's financial situation over a specific time period, however because of the information that is provided so sparingly, the financial report actually still has flaws. Therefore, it is essential to have an auditor in place who is in charge of checking financial data pertaining to business continuity. The purpose of this study is to ascertain how profitability, solvency, and liquidity affect going concern audit opinions in the Indonesia Stock Exchange (BEI) 2018–2022 Textile and Garment Sub-Sector. This study's data analysis approach makes use of quantitative analysis techniques. The findings of the study demonstrate that, for the years 2018–2022, the going concern audit opinion is positively and significantly impacted by profitability, solvency, and liquidity all at the same time. On the other hand, the going concern audit opinion is negatively and negligibly impacted by partially profitable operations, negligibly impacted by solvency, and significantly impacted negatively by liquidity.

Dampak Ekonomi Hijau Terhadap Pertumbuhan Ekonomi

Bonaraja Purba — 2024-11-04

The aim of this research is to evaluate the impact of the green economy on economic growth. This research used a systematic, clear, and repeatable literature review methodology. This data comes from research published in scientific journals over the last ten years. As the analysis shows, the green economy has a significant positive effect on economic growth. Efficient use of resources and reduced energy costs increase economic resilience and business competitiveness and reduce the costs of environmental damage. Overall, the green economy promotes sustainable economic growth by reducing operational costs, increasing public awareness, encouraging technological innovation, strengthening supportive policies, and increasing capacity and access to natural resources.

Pengaruh Sistem Pengendalian Intern Berdasarkan Coso Framework Terhadap Persediaan Bahan Baku

Herni Syahara — 2024-11-04

The objectives to be obtained in this research are to find out the following things: The control environment partially affects the internal control of raw material inventory, Risk assessment partially affects the internal control of raw material inventory, Control activities partially affects the internal control of raw material inventory, Information communication partially affects the internal control of raw material inventory, Monitoring partially affects the internal control of raw material inventory. Control environment, risk assessment, control activities, information communication and monitoring simultaneously influences internal control of inventory raw materials. The samples in this research were 86 people who were all employees of the warehouse department related to the internal control system for inventory at PT. Yongjin Javasuka Garment Sukabumi. The analytical method used is multiple regression analysis. The results show that the control environment, risk assessment, control activities, information communication and monitoring partially or simultaneously affect the internal control of raw material inventory at PT. Yongjin Javasuka Garment Sukabumi.

Analisis Kondisi Keuangan Pemerintah Daerah Berdasarkan Peraturan Menteri dalam Negeri (Permendagri) Nomor 19 Tahun 2020

Siti Anggraeni — 2024-11-04

This study aims to identify the differences in regional financial conditions over the period of 2020-2022 in provinces with special autonomy, representing each cluster in the IPKD for the fiscal year 2022. The author evaluates financial condition indicators based on the Regulation of the Minister of Home Affairs Number 19 of 2020 in regions classified as high, medium, and low clusters, represented by Jakarta, Aceh, and Yogyakarta respectively. The results of the study conclude that Jakarta demonstrates strong and stable financial performance in almost all indicators. As a region in the high cluster and the capital city, Jakarta's good financial condition should serve as a reflection and example for other regions in managing regional finances. Aceh faces significant challenges in its financial management. Despite improvements in financial independence and flexibility, operational and short-term solvency show significant fluctuations. Meanwhile, Yogyakarta shows improvements in financial independence and flexibility, although it still faces challenges in operational solvency.

Dampak Pembiayaan Murabahah, Mudharabah, dan Musyarakah pada Profitabilitas Bank Umum Syariah

Anggita Dyah Primasari — 2024-11-05

The purpose of this study is to examine the effect of financing for Islamic Commercial Banks (BUS) on profitability. The financing includes murabahah, mudharabah, and musyarakah financing. BUS is used as the research population, for the sample is selected according to the established criteria. SPSS version 20 is used as a data processing tool. The findings of the study indicate that only mudharabah financing affects profitability. While murabahah financing and musyarakah financing do not affect profitability. The implication of this study is the importance of BUS to pay attention to the type of financing carried out because it will affect profitability, considering that the Islamic banking business in Indonesia has grown quite rapidly and is competitive.

Faktor-Faktor Penentu Kebijakan Dividen dengan Intervening Profitabilitas

Nurani Puspa Ningrum — 2024-11-08

The dividend payout ratio is the ratio of the total dividends paid to shareholders to the company's net profit. This study aims to test and analyze the relationship of liquidity, debt to total assets (DAR), company size, company growth, and managerial ownership of dividend policy which is calculated using the dividend payout ratio, with the addition of the intervening variable profitability. The sample in this study was taken using a purposive sampling technique from 2018-2022 with a total sample of 120. Sobel analysis was used to analyze the data and the regression used multiple linear regression. The results of this study explain the variables that influence the dividend payout ratio, namely liquidity, company growth, company size, and managerial ownership, while the variables that do not have an effect on dividends are leverage and managerial ownership. The intervening profit variable is known to only be able to intervene in the relationship between liquidity, company growth, and company size to the DPR.

Pengaruh Tingkat Pemahaman Akuntansi, Kualitas Sumber Daya Manusia, Ukuran Usaha, Pemberian Informasi dan Sosialisasi Terhadap Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK EMKM

Karina Aurelya — 2024-11-12

Basically, UMKM indirectly plays a role in the absorption of a fairly high labor force, but this UMKM sat is faced with constraints regarding the limited production of appropriate reports. UMKM has yet to understand how to manage finances and the importance of presenting financial statements. EMKM SAK can be used as a guideline in presenting financial reports that have benefits to facilitate UMKM perpetrators in obtaining financing from banks and is useful as an evaluation of business performance. There are several items that affect level understanding of UMKM in compiling financial reports including accounting understanding level, quality of human resources, size of enterprise, information provision and socialization. This study looks at how level of comprehension of accounting, human resources quality, measurement of enterprises and informational notifications to SMEs in compilation of financial reports based on 100 UMKM EMKM in Bogor City. The findings indicate that the level of accounting comprehension and quality of natural resources influence on understanding UMKM to compile financial report based on EMKM SAK. Whereas the size of business and the dissemination of knowledge and socialization have no impact on understanding of the UMKM into compiling Financial Report.