Accounting Research and Business Journal

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SUKARDI HASAN DAN REKAN)

Holili Supriadi — 2025-08-19

This study aims to test and determine the effect of Competence and Independence on Audit Quality at the Public Accounting Firm of Sukardi Hasan and Partners. The variables in this study are: (1) Dependent Variable, namely Audit Quality, and (2) Independent Variable: Competence and Independence of the auditor. The population in this study is at the Public Accounting Firm of Sukardi Hasan and Partners. The data used in this study are primary data obtained from data collection using a questionnaire. The selection of research samples uses a simple random sampling technique with a sample of 31 respondents. The analysis methods used are normality test, heteroscedasticity test, multiple linear regression analysis, F-statistic test, t-statistic test, and determination coefficient test through the Statistical Package for Social Sciences (SPSS) version 23 program. Based on the results of the F-statistic test, the significance value is 0.039, which is below 0.05. Thus, simultaneously, Auditor Competence and Independence have a significant effect on Audit Quality at the public accounting firm of Sukardi Hasan and Partners.

PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Nurlatifah — 2025-08-19

This study aims to determine the effect of Capital Structure, Profitability, and Company Size on the Value of Pharmaceutical Manufacturing Companies in the 2017-2022 period. The data used in this study are secondary data with a purposive sampling technique. Seven companies were selected as samples of Pharmaceutical Manufacturing Companies. The research method used in this study is multiple linear regression with the prerequisite of classical assumption test, followed by partial significance using the hypothesis test, namely the t test, while to determine the simultaneous effect using the F test with a significance level of 5%. This study shows partial results (T test) by obtaining the results of Capital Structure (DER) having a positive and significant effect on Company Value, Profitability has no significant effect on Company Value, and Company Size has a negative and significant effect on Company Value. And for the simultaneous research results (F test) shows the results of Capital Structure (DER), Profitability (ROA), and Company Size together have an effect on Company Value. In addition, the predictive ability of the three independent variables on company value is seen from the coefficient of determination value of 54.7%. The remaining 45.3% is explained by other variables not fully considered in the research model.

PENGARUH PROFITABILITAS, AKTIVITAS PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN

Mahfuz Ahfas — 2025-08-19

This study aims to examine the effect of profitability, company activity, liquidity, solvency, and financial distress on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research method used is quantitative with logistic regression analysis, as the dependent variable is dichotomous (going concern vs. non-going concern). Secondary data was obtained from audited annual financial statements. The results show that profitability and liquidity have a significant negative effect on going concern audit opinion, while solvency and financial distress have a significant positive effect. Company activity does not have a significant effect. These findings imply that auditors consider specific financial indicators as signals of a client's going concern risk

PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

Chairunisa Berliana Nova — 2025-08-19

This study aims to analyze the effects of Green Accounting, Corporate Social Responsibility (CSR), and Firm Size on Financial Performance as measured by Return on Assets (ROA) among banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach was employed using secondary data from annual reports and sustainability reports. The sample consisted of 12 banking companies, yielding 48 observations over the four-year span.The data analysis included descriptive statistics, classical assumption testing, and multiple linear regression using SPSS 26. The results reveal that, individually, Green Accounting and Firm Size have a positive and significant impact on ROA, while CSR has a negative but significant effect. Collectively, the three independent variables significantly influence financial performance. The coefficient of determination (R²) is 39.8%, indicating that Green Accounting, CSR, and Firm Size explain 39.8% of the variance in financial performance, with the remainder influenced by factors outside the model.

PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI

Ridho Permana — 2025-08-19

This study aims to determine and analyze the influence of Business Strategy on Profit Management, the influence of Company Age on Profit Management, the influence of Profitability on Profit Management, the influence of Leverage on Profit Management, the influence of Business Strategy, Company Age, Profitability and Leverage on Profit Management. The data used in this study were obtained from the Financial Reports of Consumer Goods Industry Sector Companies Listed on the IDX for the 2020-2023 Period. The method used in this study is multiple linear regression involving the classical assumption test, followed by partial significance using the hypothesis test, namely the t-test, while to find out together the f-test is used at a significance level of 5%. The results of the study indicate that partially the variables Company Age have a significant effect on Earnings Management. While the variables Business Strategy, Profitability and Leverage do not have a significant effect on Earnings Management. Simultaneously the variables Business Strategy, Company Age, Profitability and Leverage have a significant effect on Earnings Management. The adjusted R squared value in this study is 0.508, which means that the ability of the independent variables to explain the variation of the dependent variable is 50.8% while the remaining 49.2% is explained by other independent variables outside the model.

ANALISIS PENGARUH EFISIENSI OPERASIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN PERIODE 2020-2024

Ananda Choirunisa — 2025-08-19

This study aims to analyze the effect of operational efficiency and profitability on firm value in the mining sector listed on the Indonesia Stock Exchange during the 2020–2024 period. Operational efficiency is proxied by Working Capital Turnover and Total Assets Turnover, while profitability is proxied by Net Profit Margin and Return on Assets. Firm value is measured using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression. The results show that partially, Working Capital Turnover, Total Assets Turnover, and Net Profit Margin have a negative and significant effect on Price to Book Value, while Return on Assets has a positive and significant effect. Simultaneously, all independent variables have a significant effect on firm value. These results indicate that operational efficiency and profitability are important factors influencing market perceptions of firm value. Therefore, companies need to manage their assets and working capital efficiently and maintain profitability to increase their value in the eyes of investors