Jurnal Akuntansi Kompetif https://ejournal.kompetif.com/index.php/akuntansikompetif <p>Jurnal Akuntansi Kompetif (Online ISSN:&nbsp; 2622-5379) published by Komunitas Manajemen Kompetitif.&nbsp;This journal published&nbsp;thrice in January, May and September. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of accounting problems.</p> en-US afrijal@gmail.com (Afrijal) faizahkamilah@unilak.ac.id (Faizah Kamilah) Sun, 26 May 2024 12:50:12 +0700 OJS 3.2.1.5 http://blogs.law.harvard.edu/tech/rss 60 PENERAPAN TARGET COSTING DALAM PENGURANGAN HARGA POKOK PRODUKSI https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1739 <p>Target costing adalah metode yang membantu perusahaan dalam mengendalikan biaya produksi dan mencapai laba yang diinginkan dengan menetapkan harga pokok produk sesuai dengan target yang diinginkan. Kelebihan utama target costing meliputi efisiensi dalam pengurangan biaya produksi, pertahanan dalam persaingan industri, dan solusi dalam pemilihan produk dan desain yang lebih baik. Implementasi target costing relevan untuk perusahaan di pasar dapat membantu perusahaan mencapai keunggulan kompetitif dan meningkatkan profitabilitas. Namun, terdapat keterbatasan adopsi di beberapa perusahaan dan waktu yang dibutuhkan untuk riset dan perancangan. Perusahaan yang ingin menerapkan target costing perlu memperhatikan keberhasilan implementasi inovasi, efisiensi produksi, dan faktor-faktor lain yang mempengaruhi target costing. Karakteristik target costing termasuk penggunaan pada tahap perencanaan dan desain, pengurangan biaya, dan fokus pada manajemen dan teknik. Rekayasa nilai juga merupakan bagian penting dari target costing untuk mencapai biaya target yang ditetapkan, dengan penetapan harga yang dapat dilakukan melalui integrasi teknologi baru atau desain ulang produk.</p> Elli Dayanti Silalahi, Serenova Elizabeth Tampubolon, Ardin Dolok Saribu, Ruth Oinike Theresia Sihite, Christin Grace Simanjuntak , May Tesalonika, Hanna Putri, Alfen Sibarani Copyright (c) 2024 Elli Dayanti Silalahi, Serenova Elizabeth Tampubolon, Ardin Dolok Saribu, Ruth Oinike Theresia Sihite, Christin Grace Simanjuntak , May Tesalonika, Hanna Putri, Alfen Sibarani http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1739 Sat, 22 Jun 2024 00:00:00 +0700 PENGARUH ALOKASI PAJAK ANTAR PERIODE, PERSISTENSI LABA, DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN PROFITABILITAS SEBAGAI MEDIASI https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1729 <p>The purpose of this study was to determine the effect of inter-period tax allocation, earnings persistence, and liquidity on earnings quality with profitability as the mediator in food and beverage sub-sector manufacturing companies listed on the bei for the 2019-2021 period. The research data is secondary data obtained from the IDX for the 2019-2021 period. The sample in this study were 34 companies which were taken using the Purposive Sampling method. Data analysis in this study used regression analysis with the help of Smart Pls. The results showed that tax allocation between periods, earnings persistence had no effect on earnings quality. While liquidity affects earnings quality For the results of mediation testing through indirect effect analysis, it is found that the intervening variable (profitability) is not able to mediate the effect of independent variables (inter-period tax allocation, earnings persistence, and liquidity on the dependent variable (earnings quality)</p> <p><br /><strong>Keywords</strong><strong> : </strong><em>Profitability, inter-period tax allocation, earnings persistence, liquidity, earnings quality</em></p> Nanda Suryadi, Ratna Nurani, Arie Yusnelly Copyright (c) 2024 Nanda Suryadi Nanda, arie yusnelly http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1729 Sat, 08 Jun 2024 00:00:00 +0700 FAKTOR-FAKTOR PENENTU PROFITABILITAS : STUDI RECEIVABLE TURNOVER DAN DEBT TO ASSET RATIO DI SEKTOR PERTANIAN BEI https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1710 <p><em>Study aims to analyze the effect of This and Ratio to Return On Assets. The population in this study were 26 agricultural sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sampling technique used is purposive sampling and obtained a sample of 15 companies. The data used is secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange website (www.idx.co.id). The analysis technique used in this research is multiple linear regression. The results showed that Receivable Turnover had no effect on Return On Assets while the Debt to Asset Ratio had a significant effect on Return On Assets. The close relationship that occurs between the Receivable Turnover and Debt to Asset Ratio is categorized as moderate with a correlation coefficient of 44.7% and the contribution of the independent variable to the dependent variable is 20% while 80% is influenced by other variables not included in this research model.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong> <em>Receivable Turnover, Debt to Asset Ratio</em>, <em>Return On Assets</em>.</p> <p>&nbsp;</p> Rani Munika, Rahmawati Rahmawati, Helmiati Helmiati Copyright (c) 2024 Rani Munika, Rahmawati Rahmawati, Helmiati Helmiati http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1710 Sun, 26 May 2024 00:00:00 +0700 PENGARUH NON PERFORMING FINANCE (NPF), CAPITAL ADEQUACY RATIO (CAR) DAN OPERATIONAL EFFICIENCY RATIO (BOPO) TERHADAP FINANCIAL SUSTAINABILITY RATIO BANK UMUM SYARIAH TERDAFTAR DI OJK https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1709 <p><em>This study aims to determine whether the&nbsp;effect of&nbsp;net performing financial&nbsp;(NPF),&nbsp;capital adequacy ratio&nbsp;(CAR) and&nbsp;operational efficiency ratio&nbsp;(BOPO)&nbsp;on&nbsp;</em><em>financial sustainability ratio (FSR)</em><em> at Indonesian Syariah Commercial Banks registered with the Financial Services Authority (OJK). 2018-2020.&nbsp;The population in this study at the same time used as a sample, amounting to 14 Indonesian Islamic banking companies.&nbsp;Processing and data analysis using multiple linear regression analysis with the SPSS program.&nbsp;The data test used for multiple linear regression is the classical assumption and hypothesis testing.&nbsp;</em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The results of this study prove that partially the&nbsp;net performing financial&nbsp;(NPF) has a positive and significant effect on&nbsp;</em><em>financial sustainability ratio (FSR)</em><em>, the&nbsp;capital adequacy ratio&nbsp;(CAR) has a negative and significant effect on&nbsp;</em><em>financial sustainability ratio (FSR)</em><em> and&nbsp;operational efficiency ratio&nbsp;(BOPO) has a negative and significant effect&nbsp;on </em><em>financial sustainability ratio (FSR). </em><em>Simultaneously, it proved that&nbsp;net performing finance&nbsp;(NPF),&nbsp;capital adequacy ratio&nbsp;(CAR) and&nbsp;operational efficiency ratio&nbsp;(BOPO)&nbsp;had a significant effect&nbsp;on&nbsp;</em><em>financial sustainability ratio (FSR)</em><em>, with a significant value of 0.000 &lt;0.05.&nbsp;The Adjusted R&nbsp;Square value&nbsp;shows a result of 0.987, which means that 98,7%&nbsp;</em><em>financial sustainability ratio (FSR)</em><em> is influenced by&nbsp;net performing financial&nbsp;(NPF),&nbsp;capital adequacy ratio&nbsp;(CAR) and&nbsp;operational efficiency ratio&nbsp;(BOPO).&nbsp;While the remaining 1,3% is influenced by other variables outside of this study.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:&nbsp;Net Performing Financial&nbsp;(NPF),&nbsp;Capital Adequacy Ratio&nbsp;(CAR)&nbsp;&nbsp;&nbsp;&nbsp; and&nbsp;Operational Efficiency Ratio&nbsp;(BOPO)&nbsp;to&nbsp;</em></strong><strong><em>Financial Sustainability Ratio (FSR)</em></strong></p> Lodia Dwika Putri, Nurmansyah Nurmansyah, Librina Tria Putri Copyright (c) 2024 Lodia Dwika Putri, Nurmansyah Nurmansyah, Librina Tria Putri http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1709 Sun, 02 Jun 2024 00:00:00 +0700 PENGARUH JUMLAH TENAGA KERJA DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAMBI (TAHUN 2018-2022) https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1706 <p>This study aims to determine the effect of Jambi Province's economic growth on the number of workers and local revenue. This quantitative research uses secondary data from the Central Statistics Agency (BPS) and the Directorate General of Financial Balance (DJPK) for the 2018–2022 period. This data consists of time series and cross-sections. The Random Effect Model (REM) panel data regression method is used. The results of this research show that the t test influences the economic growth of Jambi Province positively and significantly, while the f test shows that the number of workers and local income influence the economic growth of Jambi Province simultaneously or simultaneously.</p> <p><br><strong>Keywords:</strong> <em>Labor, Regional Original Income, Economic Growth</em></p> Mariska Nur Aini, Putri Apria Ningsih, Nurlia Fusfita Copyright (c) 2024 Mariska Nur Aini, Putri Apria Ningsih, Nurlia Fusfita http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1706 Sun, 26 May 2024 00:00:00 +0700 PENGARUH VARIABEL FINANCIAL STABILITY, EXTERNAL ‎PRESSURE ‎TERHADAP FRAUD LAPORAN KEUANGAN DENGAN ‎PENERAPAN ‎PSAK 116 SEBAGAI VARIABEL MODERASI https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1704 <p>The purpose of this study was to analyze how financial stability and external pressures affect ‎the fraud of financial statements with PSAK 116 as a moderation variable. The population in ‎the study included comp anies listed on the Indonesia Stock Exchange, which is part of the ‎lq45 index, from 2014 to 2023, with a total of 72 companies. The samples were taken by ‎purposive sampling method, which produced 6 companies during the 10-year period. Data ‎analysis was conducted using descriptive statistical analysis methods and inferential statistics ‎using Eviews 12. The results showed that partial financial stability and external pressure have ‎a positive effect on financial statement fraud. In addition, PSAK 116 is able to strengthen the ‎influence of financial stability on financial statement fraud, but weaken the influence of external ‎pressure on financial statement fraud. The results of the study concluded that increased ‎financial targets associated with increased levels of fraud in financial reporting. In addition, ‎institutional ownership can weaken the influence of financial targets on fraud in the company's ‎financial statements.‎</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> <em>Financial Stability, External Pressure, PSAK 116, Financial Statement Fraud</em></p> Siti Fatimah, Indra Cahya Kusuma, Didi Didi Copyright (c) 2024 Siti Fatimah, Indra Cahya Kusuma, Didi Didi http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1704 Sun, 26 May 2024 00:00:00 +0700 PENGARUH PENYULUHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KONSULTAN PAJAK SEBAGAI VARIABEL MODERASI PADA KPP PRATAMA MEDAN BELAWAN https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1699 <p>This research aims to determinate, test and analyze empirically regarding tax counseling and tax audits regarding individual taxpayer compliance which is moderated by tax consultants at KPP Pratama Medan Belawan. This type of research is quantitative research with an associative approach. The object of this research is individual taxpayers registered with KPP Pratama Medan Belawan. The sampling technique used in this research is stratified random sampling with a sample size of 100 respondents from a total population in 2020 of 167,250 respondents. The data collection technique is carried out by distributing questionnaires. Meanwhile, the data analysis technique is to use the structural equation model partial least squares (SEM-PLS) which is processed using Smart PLS statistical software. The results of this research show that Tax Counseling has an effect on individual taxpayer compliance at KPP Pratama Medan Belawan. Tax Consultants are able to moderate the influence of tax counseling on individual taxpayer compliance at KPP Pratama Medan Belawan. Tax audits have no effect on individual taxpayer compliance with KPP Pratama Medan Belawan. Tax consultants are unable to moderate the influence of tax audits on individual taxpayer compliance at KPP Pratama Medan Belawan</p> Agus Tina Copyright (c) 2024 Agus Tina http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1699 Sun, 26 May 2024 00:00:00 +0700 ANALISIS BIAYA PEMELIHARAAN ALAT-ALAT PRODUKSI DENGAN PENDEKATAN TPM (TOTAL PRODUCTIVE MAINTENANCE) ( Studi Kasus Di PT. Kalbe Milko Indonesia) https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1687 <p><em>Machine maintenance costs are costs incurred by the company in an effort to maintain and maintain the machine so that it can function according to the company's plan. Sources of data used in this study are primary data and secondary data, namely the data obtained directly include company documents. The data used in this study where the authors include data related to the maintenance costs of production equipment. This study aims to analyze the maintenance costs of production equipment with the TPM (Total Productive Maintenance) approach at PT. Kalbe Milko Indonesia. Based on the results of the analysis, it shows that the cost of maintaining production equipment after the implementation of TPM for the 2019 period, the efficiency value of all machines is -5.63%, still not efficient where the realization of costs is still greater than the budget, with a difference of (Rp, 56.352.105,00). And for the 2020 period, the imposition of maintenance costs on production equipment resulted in an efficient value of 17.25%, which resulted in an efficiency value of Rp, 172.544.859,56&nbsp; TPM is good enough. The factors that cause costing before and after the implementation of TPM are five factors, namely human factors, material factors, machine factors, method factors and environmental factors.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em> : Analysis of maintenance costs, Total productive maintenance, Cost efficiency.</em></p> Ahmad Miptahul Palah , Ade Budi Setiawan, Maria Magdalena Melani Copyright (c) 2024 Ahmad Miptahul Palah , Ade Budi Setiawan, Maria Magdalena Melani http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1687 Sun, 26 May 2024 00:00:00 +0700 ANALISIS PERTUMBUHAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BOGOR DENGAN PENDEKATAN TIPOLOGI KLASSEN https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1676 <p><em>Bogor City is one of the regional governments that collects Regional Original Income (PAD) from the community and then gives it back to the community to improve the area and provide better services. The city of Bogor is also one of the five large cities with the highest economic growth in West Java. However, in 2018 and 2020, Bogor City's PAD experienced a decline from the previous year, this was caused by several PAD component factors, namely regional taxes, regional levies, results of separated regional wealth management, and other legitimate PAD which also experienced a decline. This research was conducted to analyze the class typology used to classify the PAD components of Bogor City. The research results show that in quadrant I (prime) 22 of the 29 types of regional tax components are fulfilled or around 75.8%, quadrant II (potential) 3 of the 24 types of tax components are 10.4% fulfilled, quadrant III (developing) there is 1 out of 29 types of regional tax components 3.45% fulfilled and quadrant IV (underdeveloped) with 3 out of 29 types of tax components 10.4% fulfilled of the total regional taxes in Bogor City.</em></p> Meida Widianti, Ade Budi Setiawan, Didi Didi Copyright (c) 2024 Meida Widianti, Ade Budi Setiawan, Didi Didi http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1676 Mon, 27 May 2024 00:00:00 +0700 PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN MALUKU BARAT DAYA https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1649 <p>This research aims to analyze the influence of Regional Original Income and Special Allocation Funds on Capital Expenditures. This research is a type of quantitative research with the data used is secondary data in the form of reports on the realization of the regional government budget of Southwest Maluku Regency from 2016-2022. Data testing was carried out using SPSS to test the hypothesis. The results obtained from this test are that local original income does not have a significant and partial effect on capital expenditure and special allocation funds partially and significantly have an effect on capital expenditure, and simultaneously there is an influence between local original income and special allocation funds on capital expenditure.</p> <p>&nbsp;</p> Engrith Grafelia Leunupun, Piter Heumesse Copyright (c) 2024 Engrith Grafelia Leunupun, Piter Heumesse https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1649 Sat, 02 Mar 2024 00:00:00 +0700 NILAI-NILAI SOSIAL, LINGKUNGAN KERJA AUDITOR, PENGHARGAAN FINANSIAL DAN PILIHAN KARIR SEBAGAI AKUNTAN PUBLIK https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1645 <p><strong>Tujuan:</strong> Penelitian ini bertujuan untuk mengetahui pengaruh nilai sosial dan lingkungan kerja auditor terhadap pilihan karir sebagai akuntan publik dengan penghargaan finansial sebagai variabel moderasi.</p> <p>&nbsp;</p> <p><strong>Metodologi:</strong> Sampel dari penelitian ini adalah seluruh mahasiswa akuntansi semester akhir yang aktif pada periode semester ganjil 2023/2024. Pengujian hipotesis menggunakan model persamaan struktural dengan alat uji menggunakan partial least square (PLS).</p> <p>&nbsp;</p> <p><strong>Hasil dan Kesimpulan:</strong> Hasil dari penelitian ini adalah nilai-nilai sosial, lingkungan kerja dan penghargaan finansial berpengaruh terhadap pemilihan karir sebagai akuntan publik. Nilai-nilai sosial dan lingkungan pekerjaan berpengaruh terhadap pemilihan karir sebagai akuntan publik dengan penghargaan finansial sebagai variabel moderasi. Penghargaan finansial berperan sebagai pemoderasi yang menunjukkan bahwa penghargaan finansial yang tinggi akan memperkuat hubungan antara nilai-nilai sosial dan lingkungan kerja dengan pilihan karir sebagai akuntan publik. Sebaliknya, ketika penghargaan finansial rendah, maka hubungan antara nilai-nilai sosial dan lingkungan kerja juga melemah.</p> Reni Farwitawati, Souvya Fithrie, Masirun Masirun Copyright (c) 2024 Reni Farwitawati, Souvya Fithrie, Masirun Masirun http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1645 Sun, 02 Jun 2024 00:00:00 +0700 PENGARUH IMPLEMENTASI ENTERPRISE RISK MANAGEMENT (ERM) DAN PERAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN DIMODERASI OLEH KUALITAS AUDIT PADA PERBANKAN DI BEI PERIODE 2019-2022 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1637 <p>Penelitian ini memiliki tujuan yaitu untuk mengetahui pengaruh Implementasi <em>Enterprise Risk Management</em> (ERM) dan karakteristik komite audit Terhadap Kinerja Keuangan dengan Kualitas Audit sebagai pemoderasi, pada Perbankan di BEI periode 2019-2022.</p> <p>Studi ini dilakukan dengan menganalisis data sekunder melalui <em>annual report</em> perusahaan dan menggunakan <em>purposive sampling</em> sebagai teknik pengambilan sampel. Dalam Analisis ini Teknik yang digunakan dalam analisisnya yaitu adalah analisis regresi linier berganda.</p> <p>Penggunaan variable Moderasi yaitu Kualitas Audit untuk mengetahui, sejauhmana Kualitas Audit sebagai pihak eksternal Perusahaan dapat apakah mampu meningkatkan kinerja keuangan Perusahaan jika masing masing variabel Implementasi ERM dan Peran Komite Audit mempengaruhi kinerja keuangan Perusahaan.</p> <p>Hasil Penelitian ini adalah Variabel <em>Enterprise Risk Management</em> (ERM) dan karakteristik komite audit berpengaruh terhadap kinerja keuangan, dan Kualitas Audit mampu memoderasi atau meningkatkan pengaruh <em>Enterprise Risk Management</em> (ERM) dan karakteristik komite audit berpengaruh terhadap kinerja keuangan</p> <p>&nbsp;</p> <p>Kata kunci :&nbsp; <em>Enterprise Risk Management</em> (ERM), Komite Audit, Kualitas Audit, Kinerja Keuangan Perusahaan.</p> Indarti Indarti, Aljufri Aljufri, Ika Berty Apriliyani Copyright (c) 2024 Indarti Indarti, Aljufri Aljufri, Ika Berty Apriliyani http://creativecommons.org/licenses/by-nc-sa/4.0 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1637 Sun, 26 May 2024 00:00:00 +0700 KETIDAKPASTIAN LINGKUNGAN PADA KINERJA : KONSEPTUALISASI DAN PENILAIAN BIBLIOMETRIC https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1624 <p>Purpose –&nbsp; ketidakpastian lingkungan adalah suatu kondisi dimana individu berupaya meramalkan keadaan disekitarnya dan sebagai akibatnya mengambil tindakan untuk mengatasi ketidakpastian tersebut penelitian ini bertujuan untuk mengetahui bagaimana studi literature mengenai ketidakpastian lingkungan apabila dilihat dan konseptualisasi dan penilaian dari bibliometric</p> <p>&nbsp;</p> <p>Design/methodology/approach – metode yang digunakan adalah menggunakan analisis bibliometric dengan metadata yang digunakan 82 dokement yang berasal dari scopus, metode analisis yang menggunakan data bibliografi, yaitu data mengenai publikasi ilmiah seperti jurnal, artikel, buku, dan lainnya, untuk mengukur dan menganalisis kuantitatif tentang tren, pola, dan hubungan antara publikasi ilmiah tersebut</p> <p>&nbsp;</p> <p>Findings – United State merupakan Negara maju yang paling banyak melakukan penelitian tentang ketidakpastian lingkungan pada kinerja, hal ini dibuktikan dengan total publikasi sebanyak 29,27%, alasannya adalah Negara-negara maju sangat perduli dengan ketidakpastian lingkungan pada kinerja karena Pemerintah Amerika Serikat juga telah mengambil berbagai langkah, termasuk keterlibatan dalam perjanjian internasional seperti Kesepakatan Paris, untuk mengurangi emisi gas rumah kaca dan mengatasi perubahan iklim. Kontribusi keilmuan yang diharapkan adalah penelitian di bidang ekonomi lingkungan dapat memberikan pemahaman tentang dampak ekonomi dari ketidakpastian lingkungan. Ini melibatkan analisis biaya dan manfaat, evaluasi strategi mitigasi, dan pembuatan kebijakan ekonomi yang responsif terhadap ketidakpastian. membangun landasan pengetahuan yang lebih kokoh untuk merespons dan mengelola ketidakpastian lingkungan, yang menjadi semakin penting dalam menghadapi tantangan perubahan iklim dan pemeliharaan keberlanjutan.</p> <p>&nbsp;</p> <p><strong>&nbsp;</strong></p> <p>Keywords: Ketidakpastian lingkungan, Kinerja, Kinerja keuangan, bibliometric analysis</p> Inova Fitri Siregar, Rinayanti Rasyad, di Onasis, Hardi Hardi Copyright (c) 2024 Inova Fitri Siregar, Rinayanti Rasyad, di Onasis, Hardi Hardi https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1624 Fri, 26 Jan 2024 00:00:00 +0700 ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PEMBANGUNAN JAYA ANCOL Tbk TAHUN 2016-2020 https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1619 <p>&nbsp;</p> <p>The research was conducted at PT Pembangunan Jaya Ancol Tbk which is a company that is included in the tourism and recreation industry listed on the Indonesia Stock Exchange. The purpose of this study is to assess and analyze the financial performance of PT Pembangunan Jaya Ancol Tbk from 2016 to 2020 using financial ratio analysis. The financial ratio used is the liquidity ratio consisting of the current ratio, the fast ratio and the cash ratio. The solvency ratio consists of the debt to asset ratio, debt to equity ratio, and long-term debt to equity ratio. The activity ratio consists of the turnover of fixed assets and the turnover of total assets. The profitability ratio consists of net profit margin, return on investment, and return on equity. The growth ratio consists of sales growth and profit growth. The data used in this study is the financial report data of PT Pembangunan Jaya Ancol Tbk from 2016 to 2020. The results of this study show the financial performance of PT Pembangunan Jaya Ancol Tbk in 2016-2020 as measured by the ratio of liquidity, solvency, activity, profitability in a bad state and the growth ratio has increased and decreased. From this financial ratio analysis, it can be seen that the financial performance of PT Pembangunan Jaya Ancol Tbk is not good because the company's average ratio is below the industry average.</p> <p><strong>&nbsp;</strong></p> <p><strong>Keywords:</strong> <em>Financial Ratio Analysis, Liquidity Ratio, Solvency Ratio, Activity Ratio, Profitability Ratio, and Growth Ratio</em></p> Dyna Aulia Israr, Zaharman Zaharman, Serly Novianti Copyright (c) 2024 Dyna Aulia Israr, Zaharman Zaharman, Serly Novianti https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1619 Fri, 26 Jan 2024 00:00:00 +0700 PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN PRICE TO BOOK VALUE TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1614 <p><em>This study aims to analyze the effect of Debt To Equity Ratio, Return On Assetss, and Price To Book Value on Stock Return. The population in this study are all property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021.</em></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong><em>Sampling was carried out using a purposive sampling method and 14 companies were selected. The analysis technique used is the multiple linear regression method, data quality test, classical assumption test, model goodness of fit test and individual parameter significance test.</em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em><em>The results showed that the Debt To Equity Ratio and Price To Book Value had an effect on Stock Return, while Return On Assetss had no effect on Stock Return. The close relationship that occurs between the variables Debt To Equity Ratio, Return On Assetss, and Price To Book Value is quite strong with a correlation coefficient of 50.5% and the contribution of the independent variable to the dependent variable is 19.7% while 80.3% is influenced by other variables that are not included in this research method.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keyword:</em></strong> <strong><em>Debt To Equity Ratio</em></strong><strong><em>, </em></strong><strong><em>Return On Assets </em></strong><strong><em>, Price To Book Value, </em></strong><strong>and <em>Stock&nbsp; Return</em></strong><em>.</em></p> <p><strong>&nbsp;</strong></p> Lodia Dwika Putri, Nurmansyah Nurmansyah, Aznuriyandi Aznuriyandi Copyright (c) 2024 Lodia Dwika Putri, Nurmansyah Nurmansyah, Aznuriyandi Aznuriyandi https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1614 Fri, 26 Jan 2024 00:00:00 +0700 PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1612 <p><em>Penelitian ini bertujuan untuk mengetahui pengaruh dari kompetensi dan independensi terhadap kualitas audit. Kemudian untuk mengetahui apakah etika auditor dapat memoderasi hubungan antara kompetensi dan independensi terhadap kualitas audit pada auditor yang bekerja di KAP Jakarta Selatan. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif. Metode pengumpulan data yang digunakan adalah dengan menggunakan kuesioner yang disebarkan langsung kepada auditor yang bekerja di KAP Jakarta Selatan dengan jumlah sampel sebanyak 102 auditor. Sedangkan metode analisis data dengan menggunakan analisis regresi liniar berganda dan Moderated Regression Analysis (MRA) dengan menggunakan SPSS versi 24.0. Hasil penelitian menemukan bahwa : (1) Kompetensi berpengaruh signifikan terhadap kualitas audit, (2) Independensi berpengaruh signifikan terhadap kualitas audit, (3) Etika auditor dapat memperkuat hubungan antara kompetensi dengan kualitas audit, (4) Etika auditor juga dapat memperkuat hubungan antara independensi dengan kualitas audit.</em></p> Irvan Noormansyah, Roida Rindu Febriana Simanjuntak Copyright (c) 2024 Irvan Noormansyah, Roida Rindu Febriana Simanjuntak https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1612 Tue, 06 Feb 2024 00:00:00 +0700 PENGARUH OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN DI BURSA EFEK INDONESIA https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1609 <p>The most important information for a company is information that comes from financial reports, so the submission of financial reports must be timely so that the information provided remains reliable and relevant. The aim of this research is to determine the effect of audit opinion on audit delay in trading sub-sector companies on the Indonesian Stock Exchange. The type of data used is quantitative data. The data source used is secondary data. The population in this study was 40 trading sub-sector companies on the Indonesia Stock Exchange for the 2017-2021 period. The sample used is all trading sub-sector companies on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique for this research is a purposive sampling technique, where samples are taken based on predetermined criteria and characteristics of the population. Based on these criteria, the sample used was 200 consisting of 40 companies and 5 years of financial reports. The analytical method used is descriptive and statistical analysis. The research results show that audit opinion has a significant effect on audit delay.</p> <p><em>&nbsp;</em></p> <p><strong>Keywords: </strong><em>Audit Opinion, Audit Delay, Trading Sub-Sector Companies.</em></p> Nurlaila Hasmi, Alpriani Pe'pan Copyright (c) 2024 Nurlaila Hasmi, Alpriani Pe'pan https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1609 Tue, 06 Feb 2024 00:00:00 +0700 ANALISIS ARUS KAS OPERASI SEBAGAI ALAT PENGENDALIAN KAS PADA PT. ANEKA TAMBANG TBK https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1608 <p>Penelitian ini bertujuan untuk mengetahui Analisis Arus Kas Operasi digunakan sebagai alat pengendalian kas PT. Aneka Tambang, tbk. Jenis data yang digunakan dalam penelitian adalah data kualitatif dan kuantitatif dengan sumber data yaitu data primer dan data sekunder. Metode analisis menggunakan analisis kuantitatif. Hasil penelitian Analisis Arus Kas Operasi sebagai alat pengendalian kas berdasarkan Arus Kas Operasi pada tahun 2021-2022 (&lt;1%) artinya arus kas operasi tidak dapat perusahaan tidak mampu membayar kewajiban lancar, tampa menggunakan arus kas dari aktivitas lain, sehingga disimpulkan bahwa pengendalian kas berdasarkan perhitungan arus kas operasi PT. Aneka Tambang, tbk belum terkendali dengan baik.</p> ST. Ramlah, Sri Ulan Sari, Nurwana Nurwana Copyright (c) 2024 ST. Ramlah, Sri Ulan Sari, Nurwana Nurwana https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1608 Fri, 02 Feb 2024 00:00:00 +0700 PENGARUH KECERDASAN EMOSIONAL MAHASISWA AKUNTANSI TERHADAP PEMAHAMAN AKUNTANSI https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1607 <p>penelitian ini adalah untuk mengetahui pengaruh antara kecerdasan emosional mahasiswa akuntansi terhadap pemahaman akuntansi. Penelitian ini menggunakan data primer yaitu dengan menyediakan pertanyaan dalam bentuk kuesioner yang dibagikan kepada responden yang merupakan mahasiswa aktif S1 jurusan akuntansi di Institute Teknologi dan Bisnis (ITB) Nobel Indonesia Makassar. Metode analisis yang digunakan untuk menguji hipotesis adalah metode analisis regresi linear sederhana dan uji statistik deskriptif dengan bantuan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa kecerdasan emosional mahasiswa akuntansi berpengaruh positif dan signifikan terhadap pemahaman akuntansi.</p> Nur Aisyah, ST . Ramlah, Ervina Amir Copyright (c) 2024 Nur Aisyah, ST . Ramlah, Ervina Amir https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1607 Fri, 02 Feb 2024 00:00:00 +0700 ANALISIS PERANAN AKUNTANSI DAN PELAPORAN LINGKUNGAN PADA PERUSAHAAN PT ASIA PULP & PAPER (APP) SINAR MAS https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1590 <p class="paragraph" style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; vertical-align: baseline;"><span class="selectable-text">In the business world, environmental accounting and reporting has become a major concern. Concern about environmental issues such as climate change, natural resource conservation, and sustainability has encouraged companies and organizations around the world to consider the environmental impact of their business operations. More and more companies are adopting sustainable business practices and committing to environmental responsibility. This research aims to provide benefits to manufacturing companies such as Asia Pulp &amp; Paper Sinar Mas regarding the important role of environmental accounting and reporting for a company. The methodused in this researc his qualitative with a descriptive approach. The data usedare secondary data. The results of this research are on Asia Pulp &amp; Paper Sinar Mas which has implemented and presented environmental reporting.</span></p> Viviane Maharani Putri, Farrel Daffa Setiawan, Maria Yovita R. Pandin Copyright (c) 2024 Viviane Maharani Putri, Farrel Daffa Setiawan, Maria Yovita R.Pandin https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1590 Fri, 26 Jan 2024 00:00:00 +0700