Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Jakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Published
2021-12-16
Articles
Pengaruh Ukuran Perusahaan, Net Profit Margin, dan Total Asset Turn Over terhadap Pertumbuhan Laba
Purpose: The purpose of this study is to determine the effect of company size, net profit margin, and total asset turnover on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period.
Research Methodology: This type of research is a quantitative research that uses secondary data in the form of annual reports. This observation used a sample of 105 companies in the manufacturing sector. The technique for analyzing the data in this study used multiple linear regression, classical assumption test, and partial hypothesis test (t-test) with data processing using the help of the STATA v.16 application.
Result: Based on the results of data analysis, it can be concluded that firm size has no effect on profit growth, and total asset turn over has a positive effect on profit growth, total asset turn over has no effect on profit growth.
Limitation: The limitations of this study are some companies are late in reporting their financial statements, the study only focuses on the manufacturing sector, and the limitations of the variables used.
Contribution: This research is expected to contribute for investors and companies to find out the factors that influence profit growth.
Google Scholar
Garuda
Sinta
Pages: 1-13
2566 views | 2716 downloads
Statistics and Citations
Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi
Purpose: This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance moderated by the audit committee on fraudulent financial statements.
Research Methodology: This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16.
Results: The results of this study are pressure has a significant positive effect on fraudulent financial statements. Meanwhile, opportunities, rationalization, competence, and arrogance do not have an effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements.
Limitations: The lack of supporting literature obtained by the authors regarding the audit committee that oversees management in the company is used as a moderating variable on the topic of financial statement fraud.
Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors, and creditors in making decisions.
Pages: 15-30
3007 views | 2283 downloads
Statistics and Citations
Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam
Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack
Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data.
Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on budgetary slack meaning H1 is accepted. Budgeting participation has a significant and positive effect on communication meaning H2 is accepted. Communication has a significant and positive effect on budgetary slack meaning that H3 is rejected. Communication can mediate budgeting participation on budgetary slack precisely strengthen the budgeting participation towards budgetary slack meaning H4 is accepted
Limitations: This study only uses a service company in Batam as a research sample and the communication model used is Kenis (1979) who has modified in research (Ruliana, 2014)
Contribution: This study contributes to disseminating information about the influence of budgeting participation as an independent variable on budgetary slack as the dependent variable can be moderated by communication so that the company needs to consider the budgeting process and build a communication climate so that employees can improve their performance.
Pages: 31-49
522 views | 267 downloads
Statistics and Citations
Pengaruh Corporate Governance terhadap Compliance of Mandatory Disclosure
Tujuan (Purpose): The purpose is to determine the effect of the corporate governance on compliance of mandatory disclosure in public companies listed on the Indonesia Stock Exchange.
Metodologi penelitian (Research methodology): This research is a quantitative type of research. The population are the property, real estate, and building construction sector companies listed on the IDX in 2015-2019. The data were analyzed using multiple linear regression analysis processed with the SPSS 25.0.
Hasil (Results): The results showed that the audit committee independence had no effect on compliance of mandatory disclosure, while the board of commissioners, women commissioners, audit committee, managerial ownership and public ownership had an effect on compliance of mandatory disclosure.
Limitasi (Limitations): The corporate governance variables refers to the amount of value in quantity, not quality and the measurement of the dependent variable cannot be a definite indicator.
Kontribusi (Contribution): The implication is it can be used as a reference for further research and convey the company to pay attention to components that have the potential to affect the company's compliance with applicable regulations.
Pages: 51-68
249 views | 349 downloads
Statistics and Citations
Pengaruh Kredit Bermasalah, Perputaran Kas, Efisiensi Operasional, Dana Pihak Ketiga, dan Likuiditas terhadap Profitabilitas pada Perusahaan Perbankan
Purpose: This study aims to determine the effect of non-performing loans, cash turnover, operational efficiency, third party funds, and liquidity on profitability (ROA and ROE).
Research Methodology: The method used is panel data regression with a Random Effects model approach.
Results: Non-performing loans have no effect on ROA and ROE. Cash turnover has no effect on ROA. Operational efficiency affects ROA and ROE. Third party funds affect ROA but have no effect on ROE. Liquidity affects ROA but has no effect on ROE.
Limitations: This study uses data from banking companies with selection based on certain criteria and does not reflect the entire financial industry in general.
Contribution: Bank’s management can maintain non-performing loans, cash flow, operational efficiency, third party funds, liquidity, and profitability carefully and in accordance with the latest regulations issued by Bank Indonesia, the Ministry of Finance, and the Financial Services Authority.
Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan
Purpose: The study aims to test the influence of pentagon fraud in detecting fraudulent financial statement. There are five concepts of pentagon fraud: pressure, opportunity, rationalization, capability and arrogance.
Research methodology: This sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with a total sample were 286. The Sampling techniques used purposive sampling, with multiple linear regression test.
Results: The results of the analysis showed that the variables of financial stability, external pressure ? and financial targets statistically had a significant effect on fraudulent financial statement. However, other variable do not significantly affect fraudulent financial statement.
Limitations: The study used the assumption that potential entity fraud was only detected with seven indicators. In addition, sampling is done by purposive sampling, so this next study needs to be done random sampling in order to reflect the entire population.
Contribution: The results of this study are expected to test and develop the pentagon's fraud concept. In addition, users of financial statements are expected to be able to detect potential fraud of the entity's financial reporting.
