jurnal kajian dan riset akuntansi (JKRA)

Pengaruh Profitabilitas, Likuiditas, Opini Audit, Ukuran Perusahaan dan Solvabilitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Nada Fitra Syasmi, Faiza Muklis — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to determine the effect of profitability, liquidity, audit opinion, company size, and solvency on the timeliness of financial report submission (a study of healthcare companies listed on the Indonesia Stock Exchange in 2022- 2024). The sample of this study was obtained using a purposive sampling technique, resulting in 18 companies as samples with a research period of 2022- 2024. Therefore, the data used in this study is secondary data. The data analysis method uses multiple linear regression analysis tools and classical assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. Hypothesis testing is carried out using t-tests, f-tests, and determination (R²) with the help of the Statistical Product and Service Solution (SPSS) version 26 program. In this study, it was found that profitability, liquidity, and company size affect the timeliness of financial report submission Audit opinion diversity and solvency do not affect the timeliness of financial report submission.

Analisis Determinan Konservatisme Akuntansi: Peran Peringkat Obligasi, Konflik Bondholders-Shareholders, dan Growth Opportunities

elisanovi elisanovi, Candrika Fathia Zahra, lusiawati lusiawati — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to determine the effect of Bond Rating, Bondholders-Shareholders Conflict, and Growth Opportunities on accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange. The sample of this study was obtainedusing purposive sampling technique, so that 39 samples were obtained with the research period 2021-2023. Data analysis using the classical assumption test and hypothesis testing using panel data regression analysis using Eviews version 12. The results of this study indicate that Bondholders-Shareholders Conflict and Growth Opportunities have an effect on Accounting Conservatism, while Bond Rating has no effect on Accounting Conservatism. From the results of the study also obtained the coefficient of determination (R2) with a value of 0.530087 means that the magnitude of the influence of Bond Rating, Bondholders-Shareholders Conflict, and Growth Opportunities is 53%.

Praktik Penganggaran Perusahaan di Era Digital: Konsep, Tantangan, dan Perkembangan Inovatif

ilham chanra putra, Sonia Sischa Eka putri — Tue, 13 Jan 2026 00:00:00 +0000

Transparansi anggaran pemerintah merupakan elemen penting dalam mewujudkan tata kelola pemerintahan yang baik. Perkembangan teknologi digital telah mendorong pemerintah untuk menyediakan informasi anggaran secara lebih terbuka melalui platform digital. Penelitian ini bertujuan untuk menganalisis tantangan dan solusi transparansi anggaran pemerintah di era digital. Metode penelitian yang digunakan adalah studi literatur dengan menelaah berbagai jurnal, laporan institusi, dan dokumen kebijakan yang relevan. Hasil kajian menunjukkan bahwa digitalisasi meningkatkan akses publik terhadap informasi anggaran dan memperkuat akuntabilitas pemerintah. Namun, masih terdapat tantangan berupa rendahnya literasi keuangan masyarakat, kesenjangan akses digital, serta keterbatasan mekanisme partisipasi publik. Oleh karena itu, diperlukan penguatan kapasitas masyarakat, standardisasi penyajian data anggaran, serta kolaborasi antara pemerintah dan pemangku kepentingan untuk mengoptimalkan transparansi anggaran.

Kecerdasan Emosional, Kecerdasan Spiritual, dan Minat Belajar sebagai Determinan Tingkat Pemahaman Akuntansi Manajemen

identiti, Pelican Landri, tanti pratiwi — Wed, 31 Dec 2025 00:00:00 +0000

This study aims to examine the effects of emotional intelligence, spiritual intelligence, learning behavior, and learning interest on students’ understanding of management accounting. A quantitative approach was employed using a survey method. Data were collected from 100 undergraduate accounting students of the Faculty of Economics and Social Sciences, UIN Sultan Syarif Kasim Riau, through a structured questionnaire. The data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The findings reveal that emotional intelligence, spiritual intelligence, learning behavior, and learning interest have a significant effect on management accounting understanding, both partially and simultaneously. Among the examined variables, learning interest emerges as the most dominant factor influencing students’ understanding. These results underscore that accounting comprehension is not solely determined by cognitive abilities, but is also strongly shaped by affective and behavioral factors. Accordingly, accounting learning strategies should be designed more comprehensively by integrating the development of emotional and spiritual intelligence alongside efforts to enhance students’ learning interest and learning behavior.

Pengaruh Beban Komersial, Penjualan Bersih, Manajemen Laba, dan Perencanaan Pajak Terhadap Pajak Penghasilan Badan pada Perusahaan Food & Beverage

nelsi arisandy, yeni listia — Sat, 13 Dec 2025 00:00:00 +0000

This research was conducted to analyze the effect of commercial expenses, net sales, earnings management, and tax planning on corporate income tax in food & beverage companies listed on the Indonesia Stock Exchange for the period 2021–2023. The sample selection was carried out using a purposive sampling method, resulting in 25 company samples with an observation period of three years, namely 2021–2023. The type of data used is secondary data obtained from the companies’ published financial statements. Data analysis was carried out using the panel data regression method processed through EViews 12 software. Based on the results of data analysis, it was found that net sales have a significant effect on corporate income tax. Meanwhile, commercial expenses, earnings management, and tax planning have no effect on corporate income tax. The coefficient of determination (R²) indicates that the independent variables in this study are able to explain the dependent variable by 66.33%, while 33.67% is explained by other factors outside the model that are not included in this study.