Jurnal Akuntansi Kompetif

PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022–2024)

Ferdy Fachrial Yusuf — 2026-07-06

This study aims to analyze the effect of debt policy, profitability, and firm size on firm value with Good Corporate Governance (GCG) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual reports. The sample was selected using a purposive sampling technique and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with WarpPLS 7.0 software. The variables used in this study include debt policy, profitability, firm size, firm value, and Good Corporate Governance. This study is expected to provide empirical evidence regarding the factors influencing firm value and the role of Good Corporate Governance in moderating the relationship among these variables

OPTIMALISASI TAHAP TINDAK LANJUT AUDIT DALAM PENYELESAIAN TEMUAN PEMERIKSAAN

Hicca Maria Gandi Putri Aruan — 2026-07-05

AKUNTANSI POSITIF DAN NORMATIF TERHADAP PRAKTIK EARNINGS MANAGEMENT DALAM KEPUTUSAN STRATEGIS MANAJER: SEBUAH STUDI LITERATUR

Devi Anjelika — 2026-07-01

Earnings management is a common phenomenon in modern business and accounting, driven by the flexibility managers have in selecting accounting policies. It is closely related to strategic decisions aimed at achieving corporate targets, maintaining earnings stability, securing performance-based incentives, and sustaining investor confidence. This study examines earnings management from the perspectives of Positive Accounting Theory and Normative Accounting Theory using a qualitative literature review of scholarly journals, books, and prior research. The findings indicate that Positive Accounting Theory views earnings management as a rational managerial response to economic incentives and contractual relationships within the firm. In contrast, Normative Accounting Theory argues that such practices may reduce the quality and reliability of financial reporting because they do not always objectively represent the company’s actual economic condition. These contrasting perspectives suggest that earnings management is both a realistic managerial practice in business and a practice that should be carefully regulated to preserve the transparency, credibility, and integrity of corporate financial statements.

PENGARUH OCCUPANCY RATE DAN EVENT MEETING TERHADAP PENDAPATAN HOTEL PADA GRAND ROYAL DENAI HOTEL BUKITTINGGI

Winda Sari — 2026-07-10

This study aims to examine the effect of occupancy rate and event meeting activities on hotel revenue at Grand Royal Denai Hotel Bukittinggi. A quantitative approach was employed using multiple linear regression analysis. The study utilized secondary data obtained from the hotel's operational reports covering the period from January 2023 to December 2025, consisting of occupancy rate, event meeting, and hotel revenue data. Data analysis included descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that occupancy rate has a positive and significant effect on hotel revenue, with a t-value of 11.867 and a significance level of 0.000. Event meeting activities also have a positive and significant effect on hotel revenue, with a t-value of 3.988 and a significance level of 0.000. Simultaneously, occupancy rate and event meeting significantly affect hotel revenue, as indicated by an F-value of 414.490 and a significance level of 0.000. The coefficient of determination (R²) of 0.962 shows that 96.2% of the variation in hotel revenue can be explained by the two independent variables. These findings suggest that optimizing room occupancy and increasing event meeting activities are effective strategies for enhancing hotel revenue.

KETERKAITAN TEMUAN AUDIT DENGAN GOOD CORPORATE GOVERNANCE, ETIKA BISNIS, DAN SISTEM PENGENDALIAN INTERNAL

Hicca Maria Gandi Putri Aruan — 2026-06-29

This study aims to analyze the relationship between internal audit findings and Good Corporate Governance (GCG), business ethics, and internal control systems. It specifically examines how internal audit findings reflect corporate compliance with GCG principles, why the root causes of audit findings are often linked to weak organizational business ethics, and how audit recommendations contribute to strengthening internal control systems. This study employs a qualitative literature review approach, examining relevant national SINTA-indexed journal articles and international sources from the past decade, analyzed thematically. The findings show that internal audit findings consistently reflect corporate compliance with the principles of transparency and accountability; the root causes of audit findings are closely related to weak organizational integrity and ethical culture; and audit recommendations contribute significantly to strengthening internal control when consistently followed up by management. This study concludes that internal audit findings, business ethics, and internal control systems operate within a single interrelated ecosystem in realizing Good Corporate Governance, rather than functioning as separate elements

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI KECAMATAN PADANG GELUGUR

Fatwa Ramadhan — 2026-07-07

This study aims to determine the effect of the internal control system and village apparatus competency on accountability in village financial management in Padang Gelugur District. The population of this study was all villages within Padang Gelugur District, consisting of the village head, village secretary, village head (Kaur), village chief (Kasi), and village consultative body (Bamus). The sample in this study was drawn using a saturated sampling method with 52 respondents. This study used multiple linear regression analysis with the aid of SPSS version 27 for Windows. The results showed that the internal control system and village apparatus competency simultaneously influence accountability in village financial management. Partially, the internal control system influences accountability in village financial management, and village apparatus competency influences accountability in village financial management

PENGARUH GCG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KINERJA KEUANGAN SEBAGAI MODERASI (Studi Empiris pada Perusahaan Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024)

Fajar Arief Rachman — 2026-07-01

This study aims to analyse the influence of Good Corporate Governance (GCG) and company size on profit management, with financial performance as the moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2022 and 2024. The study used a quantitative approach with secondary data in the form of company annual reports. The sample was obtained using purposive sampling, resulting in 57 companies with a total of 171 observation data. Data analysis was performed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) with the help of WarpPLS 7.0. The results of the study show that good corporate governance and company size influence profit management, and financial performance is able to moderate the influence of good corporate governance and company size on profit management.

ANALISIS EFEKTIVITAS PENGELOLAAN KAS DI TOKO IRSA SANGALLA KABUPATEN TANA TORAJA

Dewi Pasongli — 2026-06-14

This research aims to determine the extent to which cash management is effectively implemented at Irsa Store S angalla, Tana Toraja Regency, as well as to identify the factors influencing its implementation. Effective cash management is a crucial factor in supporting the smooth operation and sustainability of businesses, especially for small enterprises with high transaction volumes.The research employed a qualitative method with a descriptive approach. Data collection techniques included interviews, observations, and documentation studies of financial records and transaction evidence from the store. The data obtained were analyzed based on the elements of cash management effectiveness according to Romney & Steinbart, which include cash planning, cash recording, and cash control.The results showed that the effectiveness of cash management at Irsa Store Sangalla is still not optimal. Cash planning is not conducted in a structured manner, cash recording has shortcomings in accuracy and completeness, and cash control is weak due to the lack of segregation of duties and non-standardized procedures. Nevertheless, the store has implemented several good practices, such as using digital systems for transactions and conducting regular cash reconciliations, enabling the business to maintain operational continuity and meet daily funding requirements.

PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024

Saskia Panjaitan — 2026-07-09

This study aims to examine the influence of the Independent Board od Commissioners, Board of Directors and Audit Committee on the financial performance od properties and real estate companies listed on the Indonesia Stock Exchange in 2022-2024.

The research method used is a quantitative method with multiple linear regression analysis. The research sample uses a purposive sampling method consisting of 44 companies with a total of 132 data observations.

The test results show that good corporate governance structure has no effect on financial performance. This indicates that financial performance is influenced by factors other than the research, such as macroeconomic factors, capital structure and company size.

Keywords: Independent Board of Commissioners, Board od Directors, Audit Committee, Financial Performance.

MITIGASI FRAUD DI SEKTOR PERBANKAN: PERAN MANAJEMEN RISIKO DAN AUDIT INTERNAL DENGAN MODERASI KOMITE AUDIT PADA BANK UMUM DAN SYARIAH

Indarti Indarti — 2026-06-22

Fraud in the workplace is a form of financial crime that can have a significant impact on organizations globally. According to a recent report from the Association of Certified Fraud Examiners (ACFE), companies are estimated to lose approximately 5% of their total annual revenue due to fraudulent practices, with an average loss per case reaching approximately USD 1.7 million. In addition to economic losses, fraud can also damage a company's reputation, erode stakeholder trust, and threaten the continuity of its operations. Therefore, fraud mitigation (FM) efforts are a crucial element in implementing good corporate governance.
Fraud mitigation plays a key role in preventing, detecting, and responding to potential fraud within an organization. Various studies have shown that the success of fraud mitigation is influenced by the effectiveness of risk management (MR) and internal audit activities (AAI). Adequate risk management implementation helps detect potential fraud risks early, while internal audit provides independent oversight and evaluation of the effectiveness of a company's internal control system.
This study aimed to evaluate the influence of risk management and internal audit activities on fraud mitigation, and to examine the role of the audit committee in strengthening this relationship.
The results showed that Risk Management and Internal Audit significantly influence fraud mitigation. The Audit Committee was not found to moderate the effect of Risk Management on fraud mitigation, but it was able to strengthen the influence of Internal Audit on fraud mitigation. These findings indicate that the effectiveness of Risk Management in mitigating fraud operates independently, while the effectiveness of Internal Audit in supporting fraud mitigation is optimized when supported by an effective Audit Committee.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2022-2024

Dewi Armanda Parhusip — 2026-06-15

This study aims to analyze the effect of profitability and firm size on capital structure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs a quantitative approach with an associative research method and utilizes secondary data obtained from corporate financial statements. The sample consists of 57 observations selected through purposive sampling. Data were analyzed using panel data regression with EViews 12 software. Capital structure is measured using the Debt-to-Equity Ratio (DER), profitability is proxied by Return on Assets (ROA), and firm size is measured by the natural logarithm of total assets. The results indicate that profitability has a negative and significant effect on capital structure, while firm size has no significant effect on capital structure. Simultaneously, profitability and firm size significantly affect capital structure. The Adjusted R-Squared value of 9.26% suggests that capital structure is also influenced by other factors outside the research model. These findings support the Pecking Order Theory, which explains that more profitable firms tend to rely on internal financing rather than debt financing.

ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (PBB) DI DESA SUNGAI KERANJI KABUPATEN KUANTAN SINGINGI

Yeni Sapridawati — 2026-06-23

This study aims to determine the level of taxpayer compliance and the factors influencing taxpayers in paying Land and Building Tax (PBB) in Sungai Keranji Village, Kuantan Singingi Regency. This research is a descriptive study that attempts to describe the actual situation. Data collection techniques used by the researcher were interviews, observations, and documentation studies. The results of this study indicate that the level of compliance with Land and Building Tax (PBB) in Sungai Keranji Village from 2022-2023 has increased, while in 2024 the level of compliance with Land and Building Tax has decreased. Factors that cause community compliance with PBB payments are: 1. The level of taxpayer awareness in Sungai Keranji Village is quite high regarding PBB payments, 2. The level of education of the Sungai Keranji Village community is quite good, 3. Due to the economic conditions of the Sungai Keranji Village community is quite good so that the community is willing to set aside funds for payments for land and buildings that they have controlled and they use and 4. Sanctions in the form of fines have a significant impact on the level of Land and Building Tax revenue each year in Sungai Keranji Village

Keywords: Compliance Level, Tax Payers, Land and Building Tax

PENGARUH AUDIT TENURE, AUDITOR REPUTATION, DAN UKURAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Property, Real Estate, and Building Construction yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024)

Yohannes Sibarani — 2026-07-06

This study aims to analyze the effect of audit tenure, auditor reputation, and audit committee size on the timeliness of financial reporting in property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study employed quantitative methods with secondary data obtained from the companies' annual financial reports. The sampling technique used purposive sampling with a sample size of 15 companies over three years of observation, resulting in 234 observations. The data analysis method used was logistic regression with the assistance of IBM SPSS Statistics 26. The results showed that audit tenure, auditor reputation, and audit committee size simultaneously had no effect on the timeliness of financial reporting. Partially, each variable did not affect the timeliness of financial reporting.

ANALISIS BIAYA VARIABEL SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK

Kelvin Yudha Napitupulu — 2026-06-15

Determining the appropriate selling price is a crucial factor in maintaining a company’s profitability and competitiveness. This study aims to examine the application of the variable costing method as a basis for determining product selling prices and its benefits for managerial decision-making based on a synthesis of various previous studies. The research method used is a literature review by analyzing scientific journal articles relevant to the fields of management accounting and cost management. The results of the literature review indicate that conventional calculations of the cost of goods manufactured (COGM) using the full costing method often lead to rigid pricing decisions in fluctuating market conditions. In contrast, the application of the variable costing method provides contribution margin information that helps management determine selling prices more flexibly, competitively, and accurately for short-term decision-making.

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA POKOK PENJUALAN BERDASARKAN IDENTIFIKASI BIAYA RIIL PADA TOKO DONAT & ROTI JAYNUDIN

David Andrian Hutahaean — 2026-06-07

The MSME culinary industry, particularly the bakery sector, faces financial management challenges due to weak production cost recording systems. This study aims to analyze the calculation of Cost of Production (HPP) and Cost of Goods Sold (HPPnj) based on the identification of actual costs at Toko Donat & Roti Jaynudin, Medan, North Sumatra. The research method used is qualitative descriptive with a case study approach, through observation techniques and direct interviews with the business owner. Data were analyzed comparatively between the traditional recording method applied by the store and the cost accounting standard (full costing). The research results show that with a production capacity of 20,000 donut units per day, the total actual production cost is Rp13,594,204, which consists of Raw Material Costs (Rp5,446,500), Direct Labor Costs (Rp3,200,000), and Factory Overhead Costs (Rp4,947,704). The cost of goods sold per unit is obtained at Rp679.71, so the COGS for 12,500 units sold is Rp8,496,379. This study found that the owner's traditional recording method ignores overhead cost components such as asset depreciation and utilities, which results in hidden costs. The application of standard cost accounting has been proven to improve the accuracy of inventory valuation and profit and loss reports, as well as serve as a basis for more optimal managerial decision-making.

ANALISIS BIAYA, VOLUME, LABA (BEP) BERDASARKAN PENGELOLAAN BIAYA OPERASIONAL DAN PENENTUAN HARGA POKOK PENJUALAN PADA USAHA GORENGAN AZIZAH DI JL. H.M. SAID NO. 8, SIDORAME BARAT I, MEDAN PERJUANGAN

Heldariska. S — 2026-06-07

This research aims to identify and classify the operational cost structure of Azizah's Gorengan Business based on management accounting principles, accurately calculate Cost of Goods Sold (COGS), and analyze break-even point (Break-Even Point / BEP) as the basis for business decision-making for MSME actors. The research uses a qualitative approach with a case study method. Data collection techniques are carried out through direct observation, in-depth interviews with business owners, and documentation. The cost data is classified into raw material costs, labor costs, and overhead costs, then analyzed using the Full Costing method for HPP calculation and BEP formula for cost-volume-profit analysis. Based on the analysis, the total operational costs of Azizah's Gorengan Business reached IDR 9,748,000 per month, with details: raw material costs of IDR 5,188,000, labor costs of IDR 0 (self-managed), and overhead costs of IDR 4,560,000. Cost of Goods Sold (HPP) of IDR 9,748,000 per month. BEP analysis shows that businesses need to sell at least 2,134 units of products per month (or ±71 units/day) assuming an average selling price of IDR 2,000/unit to break even. These findings indicate that comprehensive cost recording is essential to determine a rational selling price and ensure business sustainability.

PENGARUH LEVERAGE, LIKUIDITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sektor Tekstil dan Garmen Yang Terdaftar Di BEI Tahun 2021-2025)

Monisca Nema — 2026-06-15

Introduction/Main Objectives: This study aims to analyse the influence of Leverage, liquidity, and Sales Growth on Financial Distress in textile and garment companies listed on the Indonesia Stock Exchange between 2021 and 2024. Background Problems: This study was motivated by the increasing risk of Financial Distress among companies due to industry competition and unstable economic conditions. The research question is whether Leverage, liquidity, and Sales Growth influence Financial Distress, both individually and collectively. Novelty: The novelty of this study lies in the examination of these three variables in the textile and apparel sector for the 2021–2024 period, a topic that has received limited research attention. Research Methods: This study employs a quantitative method using secondary data in the form of company financial statements obtained from the official IDX website, which were analyzed using multiple linear regression. Finding/result: The results of the study indicate that, both individually and collectively, Leverage, liquidity, and Sales Growth have an impact on Financial Distress. Conclusion: This study concludes that these three variables can be used as indicators to predict Financial Distress and serve as considerations for management and investors in their decision-making.

PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI DI BEI PERIODE 2019-2023

Waode Maya Anggelya Putri — 2026-06-14

This research investigates the empirical impact of profitability, liquidity, and leverage on firm value, while concurrently evaluating the moderating capacity of Good Corporate Governance (GCG) within these dynamics. The study focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Employing a quantitative methodology, this study utilizes Structural Equation Modeling (SEM) based on Partial Least Square (PLS) via WarpPLS 8.0 software. Through a purposive sampling technique, 26 companies were selected, yielding a longitudinal dataset of 130 observations over a five-year horizon. The empirical findings demonstrate that: (1) Profitability exerts a significant influence on firm value; (2) Liquidity has a significant negative impact on firm value; and (3) Leverage significantly affects firm value. However, the moderation analysis reveals that Good Corporate Governance fails to moderate the relationship between profitability, liquidity, or leverage and firm value within the energy sector during the observedperiod.

PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER

Muhammad Miftakhul Rizqi — 2026-06-15

This study aims to analyze the effect of Good Corporate Governance (GCG) and firm size on earnings management in manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange for the period 2020-2024. Independent variables consist of independent commissioners, audit committee, institutional ownership, managerial ownership, and firm size, while the dependent variable is earnings management measured using the Modified Jones Model. The study employed a quantitative approach using secondary data from annual financial reports. Purposive sampling yielded 172 observations from 36 companies over five years. Multiple linear regression was applied using IBM SPSS Statistics. Results show that partially, only independent commissioners have a significant negative effect on earnings management (sig. 0.000), while managerial ownership (sig. 0.057), institutional ownership (sig. 0.226), audit committee (sig. 0.584), and firm size (sig. 0.303) show no significant effect. Simultaneously, all independent variables jointly affect earnings management (sig. 0.002). The Adjusted R Square of 0.082 indicates an explanatory power of 8.2%.

ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL) PADA PT BANK RAKYAT INDONESIA TBK PERIODE 2018-2024

Intan Dara Permata — 2026-06-08

This study aims to analyze the financial soundness of PT Bank Rakyat Indonesia (Persero) Tbk using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) framework over the 2018–2024 period. This period captures significant economic dynamics, including the pre-pandemic phase, the COVID-19 pandemic, and the post-pandemic recovery phase. A quantitative descriptive method is employed using secondary data derived from annual financial reports and Good Corporate Governance (GCG) reports. The analysis utilizes Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) as proxies for Risk Profile, GCG self-assessment scores, Return on Assets (ROA) and Net Interest Margin (NIM) for Earnings, and Capital Adequacy Ratio (CAR) for Capital. The findings are expected to provide a comprehensive assessment of the bank’s ability to manage risks, implement sound governance practices, generate sustainable profitability, and maintain adequate capital resilience amid fluctuating economic conditions. This study contributes to the existing literature by offering a longitudinal evaluation of bank soundness using the RGEC approach and provides practical implications for management, investors, and regulators in making strategic decisions based on banking performance and stability.