Jurnal Buana Akuntansi

Journal Information
ISSN / EISSN: 25281119 / 25805452
Total articles ≅ 81

Latest articles in this journal

Tri Yulaeli
Jurnal Buana Akuntansi, Volume 7, pp 191-199; https://doi.org/10.36805/akuntansi.v7i2.2113

Abstract This study aims to examine the effect of audit fees and audit tenure on audit quality. This study uses a quantitative approach with a sample of manufacturing companies in the sub-sector of various industries as well as companies in the property, housing and building construction sectors that have been listed on the BEI, which are 129 companies. This research uses a purposive sampling technique, with the help of the SPSS application statistical tools in managing the results and also hypotheses. The results of the study indicate that the audit fee has a positive and significant effect on audit quality. Meanwhile, audit tenure has no significant effect on audit quality. The results of this study support the signaling theory, namely a high audit fee can be a positive signal that the public auditor has sufficient experience and ability and is able to produce high audit quality. This research can contribute to the company as a quantitativ empirical evidence related to the effect of audit fees on audit quality, so the company needs to consider the amount of audit fees as a signal of good audit quality and be able to report material misstatements
Amel Febria Aigamas, Kamilah Sa'Diah
Jurnal Buana Akuntansi, Volume 7, pp 134-149; https://doi.org/10.36805/akuntansi.v7i2.2769

Gold can be an alternative investment, one of which will be very profitable and safest, because the investment value does not have an impact on inflation, prices continue to increase. The price flexibility of buying and selling transactions makes people choose to invest in gold. This study aims to analyze the accounting system for opening accounts for gold savings products, accounting systems for product disbursement and closing accounts for gold savings products, and the application of internal control in the accounting system for gold savings products at PT Pegadaian (Persero) Pasar Mawar Branch. This research is descriptive with a qualitative analysis approach, with data collection methods using literature study techniques and documentation and observations (observations). This study concludes that the gold savings product uses an accounting system, namely the Pegadaian Application Support System Integrated Online (PASSION). The product disbursement accounting system is carried out with two methods of disbursing savings products in the form of gold and cash. The gold savings product account can be closed at any time without any conditions for depositing a nominal balance. The five components contained in internal control are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring.
Roland Fran Vernando, Diana Frederica, Christy Theodora, Victor Saputera Harefa, Sherly Sherly, Cynthia Theodora
Jurnal Buana Akuntansi, Volume 7, pp 179-190; https://doi.org/10.36805/akuntansi.v7i2.2037

With the rapid development of technology, the transfer of cash into e-wallet has increased significantly. E-wallet is the choice in the current era because it is considered more practical and effective. As Fintech develops, the security system provided must improve so that it can reduce user anxiety in using e-wallet as a means of payment transactions. In this paper, we discuss the regulation and security system of e-wallet in Indonesia against the anxiety experienced by users. The purpose of this study is to analyze whether the effectiveness of regulation can reduce the anxiety of e-wallet users and analyze whether the security system can reduce the anxiety of e-wallet users. This research method uses descriptive analysis method with primary data. The subjects of this research are university students, students and workers. Data were collected through questionnaires distributed to 135 respondents. The results of this study indicate that improving the security system and regulation of e-wallet is very important. Users provide suggestions for the addition of new features that can support a more definite security system such as the addition of Face Scanning. The conclusion of this study is that with strong regulations, the security system in the e-wallet will be more reliable so that it can reduce the level of user anxiety.
Hilal Al Ambia, Afrizal, Riski Hernando
Jurnal Buana Akuntansi, Volume 7, pp 106-121; https://doi.org/10.36805/akuntansi.v7i2.2383

This study aims to provide empirical evidence of the effect of audit tenure, operation complexity, audit opinion and size of public accounting firm (KAP) on audit delay simultaneously and partially. The population in this study are building construction sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used is purposive sampling. The sample used in this study were 16 companies for 4 years with a total of 64 observational data. The data analysis technique used is descriptive statistics and multiple linear regression analysis. The results of this study indicate that audit tenure, operation complexity, audit opinion, and the size of a public accounting firm (KAP) simultaneously affect on audit delay. Operation complexity and audit opinion partially affect on audit delay. Audit tenure and the size of the public accounting firm (KAP) partially have no effect on audit delay.
Dodi Antono Matanari
Jurnal Buana Akuntansi, Volume 7, pp 162-178; https://doi.org/10.36805/akuntansi.v7i2.2437

Taxation is one of the most important sources of funding for the development of facilities and infrastructure in any country. In Indonesia, the government has formulated various tax policies and regulations to maximize the income of the taxation department, because taxation can have a very large impact on government revenues and APBN budgeting. This of course requires companies to carry out tax aggressiveness, such as doing many ways in order to minimize tax payments. This study aims to examine the effect, profitability, leverage, and liquidity on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange in 2018-2020. Research data is secondary data in the form of financial reports from companies. While the population in this study are all energy sector companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling in this study using purposive sampling method where the total population is 72 companies. In accordance with the criteria of the selected sample, the sample companies in this study were 24 companies. The data analysis used in this research is multiple linear regression. The results of this study indicate that Profitability, Leverage and Liquidity have no effect simultaneously on tax aggressiveness, Profitability does not affect tax aggressiveness, Leverage does not affect tax aggressiveness, Liquidity does not affect tax aggressiveness.
Prasetyo Ramadhan, Shierly Margareth Mantiri, Septiana Rahayu, Dohan, Vicaya Citta Dhammo
Jurnal Buana Akuntansi, Volume 7, pp 122-133; https://doi.org/10.36805/akuntansi.v7i2.2694

At the end of 2020, the Government of Indonesia through the Minister of State-Owned Enterprises announced that three state-owned Islamic banks, BNI Syariah, BRI Syariah and Bank Syariah Mandiri, will merge into Bank Syariah Indonesia. The merger comes amid the COVID-19 pandemic. The merger process of the three Islamic banks was marked by an agreement contained in the merger certificate. In 2021, on February 1, three Sharia banks BNI Syariah (BNIS), BRI Syariah (BRIS), Bank Syariah Mandiri (BSM) officially became Bank Syariah Indonesia (BSI). The merger of three state-owned Islamic commercial banks has answered the long wait to establish the largest Islamic commercial bank with strong capital. This study aims to analyze the differences in the financial performance of Islamic banking before and after the merger of 3 Islamic commercial banks.  This study used secondary data by collecting data from Islamic Banking Statistics published by the Financial Services Authority.  This study used Paired Sample T-test as a data analysis method. The results of this study show that there are significant differences in the financial performance of Islamic banks before and after the mergerof 3 Islamic commercial banks. This is because when a company merges, its wealth is automatically accumulated and funding costs are more efficient.
Warseno Warseno, Dharmendra Dharmendra, Susmita Handayani
Jurnal Buana Akuntansi, Volume 7, pp 150-161; https://doi.org/10.36805/akuntansi.v7i2.2664

The Earnings quality is part of a measure to assess the performance of an entity and then as a consideration for investors to invest, where the quality of report information can be determined by the persistence of earnings. This study aims to examine the effect of operating cash flow, book tax differences (permanent and temporary), debt and firm size on earnings persistence. The population used is the Basic Industry and Chemical sector which is listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the sample found 11 companies with observations during the 2015-2018 period. The analysis technique used is multiple regression analysis with the help of SPSS 25. The results of this study are operating cash flows, and the amount of debt partially have an impact on earnings persistence. In contrast, the scale of the company, the permanent difference does not affect the persistence of earnings.
Warseno, Dharmendra, Susmita Handayani
Jurnal Buana Akuntansi, Volume 7, pp 39-62; https://doi.org/10.36805/akuntansi.v7i1.2103

Penelitian ini menguji pengaruh return on equity, current ratio dan penilaian lingkungan hidup terhadap nilai perusahaan dengan price earnings ratio sebagai variabel intervening yang di fokuskan pada perusahaan yang menerapkan akuntansi akresi pada tahun 2010-2015. Menggunakan data sekunder berupa laporan keuangan tahunan perusahaan dan laporan kinerja lingkungan yang dipublikasikan oleh kementrian lingkungan hidup. Hasil proses seleksi sampel memperoleh 89 sampel yang terdiri dari 22 perusahaan. Metode analisis data menggunakan analisis jalur. Hasil analisis menunjukkan current ratio berpengaruh terhadap price earnings ratio dan return saham, penilaian lingkungan hidup berpengaruh terhadap price earnings ratio tetapi penilaian lingkungan hidup tidak berpengaruh signifikan terhadap return saham. Sedangkan return on equity tidak mampu mempengaruhi variabel price earnings ratio dan return saham.
Irfan Alfiansyah, Arif Afriady
Jurnal Buana Akuntansi, Volume 7, pp 97-105; https://doi.org/10.36805/akuntansi.v7i1.2213

Penelitian ini bertujuan untuk menganalisi pengaruh penerapan sistem pengendalian intern pemerintah, kompensasi, dan religiusitas terhadap pencegahan fraud di BPKA Kota Bandung. Data penelitian yang diperoleh dari hasil pengumpulan kuisioner sebanyak 26 responden yang merupakan pegawai di BPKA Kota Bandung. Metode analisis penelitian ini dilakukan dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian intern pemerintah dan religiusitas berpengaruh positif terhadap pencegahan fraud, sedangkan kompensasi tidak berpengaruh terhadap pencegahan fraud. Badan Pengelolaan Keuangan dan Aset (BPKA) Kota Bandung diharapkan agar menjaga dan meneruskan penerapan sistem pengendalian internal pemerintah dan religiusitas karena telah terbukti dapat meningkatkan upaya pencegahan fraud sehingga kemungkinan terjadinya tindakan fraud semakin berkurang. Dengan adanya program-program dan penerapan standar kerja yang berlaku bagi seluruh pegawai Badan Pengelolaan Keuangan dan Aset Kota Bandung agar menjaga kedisiplinan dan senantiasa melindungi diri dari tindakan fraud.
Dian Fitria Handayani, Ade Elsa Betavia
Jurnal Buana Akuntansi, Volume 7, pp 29-38; https://doi.org/10.36805/akuntansi.v7i1.2216

Penelitian ini dilakukan untuk melihat pengaruh dari pendidikan etika dan religiusitas dalam pengambilan keputusan audit. Sampel pada penelitian sebanyak 176 mahasiswa akuntansi dari Universitas Negeri Padang. Data diuji menggunakan regresi linier berganda. Penelitian ini menemukan bukti bahwa Pendidikan etika mampu mengenaralisasikan keputusan audit. Keberadaan pendidikan etika yang diberikan pada mahasiswa akuntansi semester akhir mampu menurunkan dilema etika dalam pengambilan keputusan audit. Disisi lain, religiusitas masih belum mampu memberikan pengaruh yang signifikan dalam pengambilan keputusan audit. Keyword: pendidikan etika, religiusitas, keputusan Audit, Profesi Akuntan
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