JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi

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Accounting

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Jurnal Akuntansi

Articles in this Journal

Business Strategy, Multinational Companies, Integrated Reporting, and Tax Avoidance

This research investigates the relationship between corporate strategy, multinational corporations, and integrated reporting on tax avoidance. A quantitative investigation depends on secondary data sources to collect its findings. This stu...

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The Role Of Green Culture In Generating Sustainable Economic Performance And Increasing Post-Pandemic Stock Prices Healthcare Sector In Indonesia And Singapore

Green culture pada sektor healthcare menjadi isu baru dalam dunia ekonomi karena dinilai mampu meningkatkan nilai perusahaan, dengan cara melestarikan sumber daya alam agar pembangunan ekonomi tetap berkelanjutan. Penelitian ini bertujuan...

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Pengaruh Implementasi Good Government Governance Pada Kualitas Pelayanan Publik (Studi Pada Pemerintah Daerah Di Indonesia)

This research aims to analyze the influence of governance implementation on the quality of public services. The research uses a quantitative research approach using secondary data from the 2022 regional government administration report. Th...

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Pengaruh Sustainability Performance, Environmental Performance, Dan Environmental Management Accounting Terhadap Firm Value

Penelitian ini bertujuan menganalisis pengaruh sustainability performance, environmental performance, dan environmental management accounting terhadap firm value. Populasi pada penelitian ini meliputi semua perusahaan terdaftar di Bursa Ef...

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Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan: Studi Empiris Pada Perusahaan Di Indonesia

RETURN ON EQUITY AS A TOOL FOR MEASURING FINANCIAL PERFORMANCE AND INFLUENCE FACTORS: EMPIRICAL STUDY OF COMPANIES IN INDONESIA   Abstract The aim of this research is to identify variables that influence the financial performance of c...

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Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size

This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay. This quantitative study uses a population of energy sector companies listed o...

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Pengaruh Green Accounting, Corporate Social Responsibility Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan

This study aims to determine the effect of Corporate Social Responsibility, Environmental Disclosure and Profitability on Firm Value.This study uses quantitative methods and the type of data used is secondary data in the form of company fi...

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Penerapan ESG Dalam Bisnis: Tinjauan Bibliometrik dan Perspektif Utilitarianisme

Environmental, social and governance (ESG) aspects have been considered by companies since the emergence of the sustainability development system by the United Nations which is adopted by countries. Companies are trying to implement these...

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Stakeholder Pressure And Sustainability Report Quality

This research aims to investigate the effect of stakeholder pressure on the sustainability reports quality for Indonesian companies listed in the IDX80, with company size as a moderating variable. The study employs a quantitative approach,...

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Pengaruh Pengungkapan Corporate Social Responsibility Berdasarkan Standar GRI Terhadap Harga Saham

This study aims to determine the impact of Corporate Social Responsibility (CSR) disclosure using GRI standards on stock prices of coal mining companies in Indonesia from 2019 to 2023. Control variables ROE, ROA, and Current Ratio are adde...

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Rasio Aktivitas: Indikator Kinerja Yang Menentukan Profitabilitas dan Likuiditas

This study aims to analyse the effect of activity ratios, namely accounts receivable turnover, cash turnover, and inventory turnover, on the profitability and liquidity of food and beverage industry companies listed on the Indonesia Stock...

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Profesionalisme, Independensi, dan Kualitas Audit Dimoderasi Oleh Time Budget Pressure

This research aims to see whether there is an effect of professionalism and auditor independence on audit quality with time budget pressure as a moderating variable. This study uses a quantitative method with the sample being auditors who...

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Perbandingan Perhitungan Masa Pajak Penghasilan Pasal 21 PP 80/2010 dan PP 58/2023 Bagi Tenaga Ahli Bapenda DKI Jakarta

Government Regulation Number 58 Year 2023 regulates changes in the calculation of Income Tax Article 21 effective January 1, 2024, replacing the calculation previously regulated in Government Regulation Number 80 Year 2010. This study aims...

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Determinants Of Carbon Emission Disclosure: The Role Of Industry Sensitivity, Media Exposure, And Environmental Performance

The purpose of this study is to determine and analyze the Effect of Industry Sensitivity, Media exposure, Environmental Performance and Profitability on Carbon Emission Disclosure. The research method used in this study is quantitative. Th...