JURNAL AKUNTANSI have been indexed on SINTA 3 Jurnal AKUNTANSI is a scientific journal published by Accounting Program Atma Jaya Catholic University of Indonesia. Jurnal Akuntansi is published twice a year in April and October with the scopes and focus of the research areas that are Accounting Topic include: financial accounting, auditing cost accounting, management accounting accounting information systems behavioral accounting capital markets, business and taxation. The Jurnal Akuntansi was first published twice a year for the printed version in 2015. Then Jurnal Akuntansi started using the OJS platform for online journal and it's get e-ISSN in 2015, exactly at Vol 8 No 2. In November 2017, the publishing process in Jurnal Akuntansi has been using full electronics. Important For Authors Reminder for all the authors, you are expected to submit papers that: 1. are original and have not been submitted to any other publication. 2. use references published on the last 5 years. 4. use template specified by Jurnal Akuntansi. 5. pass the plagiarism test with the highest Turnitin score of 30% (will be done during the first review) 6. use reference manager e.g. Mendeley or others when managing the references. Thank you New Update !!!! Authors are required to use the latest template which can be downloaded in the info menu for submission button menu manuscript template Registration Process in JURNAL AKUNTANSI The registration process in Jurnal Akuntansi is conducted by sending author's data such as full name and academic degree, email, and institutional affiliation to email jara@atmajaya.ac.id; jarafeb.uaj@gmail.com. Registration can also be done via the submission menu. Thank you
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THE INFLUENCE OF CEO DUALITY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL SLACK, ESG, AND FIRM PERFORMANCE
This study examines the effect of organizational slack and Environmental, Social, and Governance (ESG) on firm performance. It compares these relationships between companies with CEO duality and those with CEO non-duality. The study is grounded in the resource-based view (RBV) and stakeholder theory. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The data used are financial statements and annual reports, with a total of 145 company samples selected using the purposive sampling method. The results indicate that organizational slack has a positive and significant effect on firm performance. ESG also has a positive and significant effect on firm performance. In addition, CEO duality strengthens the effect of both organizational slack and ESG on firm performance. This research provides theoretical contributions by reinforcing the RBV and stakeholder theory, as well as practical implications for management and investors in leveraging slack, integrating ESG practices, and considering leadership structure as a factor that can improve firm performance.
Copyright (c) 2025 Fritzline Geralda Tandiamal, Fransiskus E. Daromes, Paulus Tangke http://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF RELATED PARTY TRANSACTIONS, LEVERAGE, FIRM SIZE, AND PROFITABILITY ON TAX AVOIDANCE WITH MANAGEMENT EARNING AS A MODERATING VARIABLE
This study purposes to examine related party transactions, leverage, firm size, as well as profitability on tax avoidance effect, with earnings management as a moderating variable. Sample of this study comprises 30 industries in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023, selected through purposive sampling, resulting in 120 observations. Secondary data were gained from financial statements and annual reports. Data were analyzed using multiple linear regression via the EViews 9 application. The results indicate that leverage has a significant positive effect on tax avoidance, while related party transactions, firm size, as well as profitability show no significant influence. Additionally, earnings management moderates the relationship between firm size as well as tax avoidance but does not moderate the relationships among the other independent variables and tax avoidance. These findings suggest that earnings management is not actively used as a tool for tax avoidance strategies in this sector.
Copyright (c) 2025 Carine, Regina J.Arsjah http://creativecommons.org/licenses/by-sa/4.0
THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS -MSMEs AND ACCOUNTING IINFORMATION SYSTEMS UTILIZATION ON FINANCIAL REPORT QUALITY IN PELALAWAN
This study aims to determine the effect of adopting Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS-MSMEs) and utilizing Accounting Information Systems (AIS) on MSMEs’ financial reporting quality in Pelalawan Regency, Riau. This study used a quantitative method and the 4 SmartPLS application to process the data. The sample consisted of 100 respondents determined using Slovin’s formula. The respondents were MSME actors operating in the capital city of Pelalawan Regency, Riau, who had been in business for at least one year and had implemented FAS-MSMEs and utilized AIS in preparing their financial statements. The results showed that FAS-MSMEs adoption and AIS use had a positive and significant effect on the FQ of MSMEs. These findings confirm that implementing accounting standards and using accounting information systems can enhance the quality of financial reporting in the MSME sector.
Copyright (c) 2025 Dinda Ameldi Putri, Yuneita Anisma, Riska Riska Natariasari http://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF ESG SCORES ON MARKET CAPITALIZATION IN THE ESG LEADERS INDEX INDONESIA
ESG is a concept that prioritizes sustainable development, investment, and business activities by three criteria, namely environmental, social, and governance. Companies that have good practices in terms of ESG tend to have better long-term performance. This better long-term performance can be reflected in revenue, net profit, growth, and ultimately, in a higher market valuation, which is reflected in market capitalization. This study analyses the effect of ESG scores on market capitalization with firm value as an intervening variable in 17 companies in the Indonesian ESG Leaders Index (March 15–September 19, 2023). The data analysis method used multiple linear regression analysis. Regression analysis using IBM SPSS 29, the results of the study showed that ESG scores did not have a significant effect on market capitalization through firm value as a whole.
Copyright (c) 2025 Emanuel Yakobus Prasetyo Nugroho, Sumani Sumani http://creativecommons.org/licenses/by-sa/4.0
MATERIALISM AS A MODERATING INFLUENCE LOVE OF MONEY ON THE TENDENCY TOWARDS VILLAGE FUND FRAUD
We conducted this research to examine the moderating effect of materialism variables on the impact of the love of money on the tendency to cheat village funds. The quantitative design used is scientific research characterized as systematic. It tests the causality of the relationship between parts and characteristics. This research was conducted in 12 villages in the West Insana sub-district of North Central Timor Regency. The source data is fundamental data obtained directly from respondents. The data collection method is a questionnaire survey where respondents provide answers directly. The population is categorized as village officials in the West Insana sub-district with a sample size of 36 village government officials with the authority to manage village finances. These were determined using purposive non-probability sampling. The research utilized Moderated Regression Analysis (MRA) or moderated regression analysis. This research found that materialism could not act as a moderating variable in the effect of love of money on the tendency to cheat village funds. The implications of this research for the local government of North Central Timor Regency are to provide financial education on how to work on village financial reports per applicable accounting standards and to include village officials in village management training activities, especially village asset management.
Copyright (c) 2025 Marce Sherly Kase, Paulina Rosna Dewi Redjo http://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF INTERNAL CONTROL AND INDIVIDUAL MORALITY ON ACCOUNTING FRAUD IN THE REGIONAL ASSET AND FINANCE AGENCY OF TIMOR TENGAH UTARA DISTRICT
This study aims to analyze internal control (presence and absence) and individual morality (high and low) on the occurrence of fraud. The research method uses an experimental study on the Badan Aset dan Keuangan which has the obligation to organize accounting and accountability reports for the implementation of the Regional Budget. This research will combine the theory of fraud and ethics in the context of local government in Indonesia. Individual moral level (high and low) and organizational internal control elements (present and absent) are factors that will be investigated as causes of fraud. The fraud triangle theory and agency theory are the basis of this research. The results showed that individual morality and internal control were found to play an important role in preventing fraud.
Copyright (c) 2025 Paulina Risma Dewi Redjo Redjo, Adi Faizal Aksa http://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF CREDIT RISK, INTEREST RATES, AND LIQUIDITY ON BANKING PROFITABILITY IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC CONDITIONS
The banking industry in Indonesia is one of the backbones of the economy which has an intermediation function, namely channeling funds collected from the public in the form of savings and distributing loans or credits to the real business sector in efforts to develop businesses. This research aims to determine the effect of credit risk as measured by Non Performing Loans (NPL), interest rate risk as measured by Net Interest Margin (NIM) and liquidity risk as measured by Loan to Deposit Ratio (LDR) on profitability as measured by Return On Assets (ROA) and Return On Equity (ROE) of banking, especially Bank Group Based on Core Capital (KBMI) 4 in Indonesia before the Covid-19 pandemic (quarterly period 2015-2019) and during the Covid-19 pandemic (quarterly period 2020-2022). The data analysis method used in this research uses panel data analysis, Random Effect Model (REM) using the Eviews version 12 statistical program. The results of the analysis in this study show that credit risk as measured by NPL has a significant positive influence on profitability as measured by ROA, interest rate risk as measured by NIM has a significant positive influence on profitability as measured by ROA, liquidity risk as measured by LDR has an insignificant influence. on profitability as measured by ROA and during the 2020-2022 Covid-19 pandemic, changes in profitability as measured by ROA had an insignificant influence, credit risk as measured by NPL had a significant positive influence, interest rate risk as measured by NIM had an influence which is not significantly negative, liquidity risk as measured by LDR has a significantly positive effect. Then credit risk as measured by NPL has an insignificant positive effect on profitability as measured by ROE, interest rate risk as measured by NIM has a significant positive effect on profitability as measured by ROE, liquidity risk as measured by LDR has a significant positive effect on profitability as measured with ROE and during the 2020-2022 Covid-19 pandemic, profitability as measured by ROE had an insignificant influence. Keywords: NPL, NIM, LDR, ROA, ROE, KBMI, Covid-19 pandemic, credit risk, interest rate risk, liquidity risk.
Copyright (c) 2025 I Made Sudarmaja Putera Made, Yohanes Berchman Suhartoko http://creativecommons.org/licenses/by-sa/4.0
ENVIRONMENTAL AND SOCIAL COMMITMENTS: IS IT BENEFICIAL FOR FIRM VALUE?
This study aims to analyze the effect of ESG (Environmental, Social, and Governance) disclosure and environmental performance on firm value with board size as a moderating variable. This study uses multiple regression analysis and moderation test on data from 30 industrial and energy sector companies listed on the Indonesia Stock Exchange (IDX). The results showed that ESG disclosure and environmental performance had no significant effect on firm value. In addition, board size does not moderate the relationship between ESG disclosure and environmental performance on firm value. This study expands the understanding of the dynamics of ESG disclosure and environmental performance in relation to firm value and explores the role of board size as a moderating factor. The findings provide practical insights for corporate management, investors and policy makers in an effort to encourage more sustainable business practices.
Environmental Social and Governance Disclosure
Copyright (c) 2025 Zakir Gunibala, Satia Nur Maharani, Sri Pujiningsih http://creativecommons.org/licenses/by-sa/4.0
ESG DISCLOSURE: DOES IT AFFECT THE COST OF DEBT?
Creditors, as a source of funding for companies, need to bear the risks inherent in the company to assess the company's ability to pay debts for the use of creditors' funds. One of the risks of concern to creditors is the risk of ESG risk consisting of Environmental (E), Social (S), and Governance (G) because this issue concerns the interests of society, such as climate change, work safety issues, as well as indications of fraud committed by the company and accompanied by government encouragement in achieving sustainability goals. The existence of ESG disclosure as a risk mitigation tool and providing additional information to reduce information asymmetry with external parties makes a company strategy to legitimize the company in the eyes of the public. Legitimacy can affect the perception of external parties, especially creditors, when deciding to determine the cost of debt as a fee for using funds that creditors have provided. The purpose of the study is to analyze the effect of ESG disclosure by using non-financial sector companies listed on the Indonesia Stock Exchange, which were analyzed using simple linear regression analysis. The results showed that ESG disclosure has a negative effect on the cost of debt. This shows that creditors in Indonesia consider disclosure of ESG information as a risk mitigation tool and can reduce information asymmetry between creditors and management as operational actors to reduce the company's cost of debt.
Copyright (c) 2025 Joel Jedidyah Johan, Lindrawati Lindrawati, Adi Susanto http://creativecommons.org/licenses/by-sa/4.0
CAPITAL MARKET REACTION TO THE PSBB ANNOUNCEMENT (EVENT STUDY ON CLOTHING AND LUXURY GOODS COMPANIES)
This research examines the information content in government announcements regarding the implementation of Large-Scale Social Restrictions. Signaling theory assumes that published announcements are necessary signals or information for investors to make decisions regarding investment. The research methodology used is quantitative, using secondary data in the form of daily closing prices, stock trading volume, number of shares in circulation, and the IHSG index of clothing and luxury goods sector companies listed on the Indonesia Stock Exchange in 2020. The duration of observation is 30 days, starting from before the announcement and continuing 30 days after the announcement. The Kolmogorov-Smirnov normality test and paired sample t-test were used to test the hypothesis. The research results show no significant difference in the average actual return, average abnormal return, and average trading volume activity variables before and after implementing the Large-Scale Social Restrictions policy. These results show that the market did not react to the announcement of implementing the Large-Scale Social Restrictions policy because market players tended not to capture the information.
Copyright (c) 2024 Devi Pramita Sari, Ade Irma Suryani Lating http://creativecommons.org/licenses/by-sa/4.0
CRAFTING SATISFACTION –JOB CHARACTERISTICS, FLEXIBLE WORKING ARRANGEMENTS, AND WORK-LIFE BALANCE IMPACT ON JOB SATISFACTION AMONG PUBLIC ACCOUNTING FIRM WORKERS
The purpose of this research was to determine the influence of job characteristics (“JCM”), flexible work arrangements (“FWA”), and work-life balance (“WLB”) on job satisfaction (“JS”) of Public Accounting Firm (“KAP”) workers in DKI Jakarta and its surrounding areas (“Jabodetabek”). Apart from that, this research also aimed to determine the mediating role of work-life balance on job characteristics and flexible work arrangements' influence on job satisfaction. This research was conducted by surveying 123 KAP workers in the Jabodetabek area who are currently and/or have worked with FWA and have worked at KAP for at least a year. This research uses a non-probability sampling method—purposive sampling, with a convenience sampling technique. JCM has a significant positive influence on WLB and JS, both directly and through WLB mediation. Meanwhile, FWA does not have a significant positive influence on WLB and JS, either directly or through WLB mediation. JCM significantly increases JS and WLB for KAP workers. JCM can also be more potent in improving JS directly, compared to through WLB mediation. However, the most significant variable that can increase job satisfaction of KAP workers is WLB. Therefore, KAP management should emphasize and pay more attention to the WLB of their workers and the JCM of their work, including the JCM dimensions of KAP work. This research provides an explanation of the influence of the research variables JCM, FWA, WLB, and JS , where currently, no research has provided results on the influence of these variables on similar related research subjects.
Copyright (c) 2025 Erin Budianto, Sylvia Diana Purba http://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PSAK 71 COMPARED TO PSAK 55 ON NET PROFIT, CAR, AND LDR IN BANKING COMPANIES IN INDONESIA
The implementation of PSAK 71 has been effective since January 1, 2020, replacing PSAK 55. The primary difference between the two standards lies in the calculation method for the Allowance for Impairment Losses, where PSAK 71 adopts the expected credit loss (ECL) model, which is more proactive than the loss incurred model (LIM) applied in PSAK 55. This study aims to analyze the differences in net profit, capital adequacy ratio (CAR), and loan-to-deposit ratio (LDR) in 46 banking companies in Indonesia during the 2019–2021 period. Secondary data were used, and the analysis was conducted using SPSS. While the initial analysis applied the paired sample t-test, the Shapiro–Wilk normality test indicated that all variables were not normally distributed; therefore, the Wilcoxon signed-rank test was employed. The results reveal that net profit differs significantly between 2019 and 2020, but shows no significant difference between 2019 and 2021. CAR does not differ significantly between 2019 and 2020, but differs significantly between 2019 and 2021. LDR shows no significant differences in both year-to-year comparisons. These findings indicate that the impact of PSAK 71 varies across financial indicators, with the strongest effect observed on net profit during its first year of implementation.
Copyright (c) 2025 Celina Angeline Herjanto, Irenius Dwinanto Bimo http://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY, AND COMPANY SIZE ON TAX AGGRESSIVENESS
This research empirically tests the influence of CSR, leverage, inventory intensity, and company size on tax aggressiveness. The secondary data is in the form of financial and sustainability reports of manufacturing companies listed on the IDX in 2019-2021. Samples were taken using a purposive sampling method with multiple linear regression analysis. The population of this study is 217 companies, with a sample of 78 companies studied for three years, so the total sample is 234. The results of this study reveal that tax aggressiveness on CSR has a negative influence, leverage has a positive impact, inventory intensity has a positive influence, and company size hasn’t impact on this.
Copyright (c) 2024 Tahany Nur Fadhilah, Zirman, Devi Safitri http://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF SUSTAINABILITY IN GREEN BONDS, AND ITS IMPACT ON FIRM PERFORMANCE
Sustainability issues and practices have now become an important part and an interesting trend around the world. Companies in running their business are required not only to take into account economic factors, but also to pay attention to sustainability practices. In the financial sector, one of the sustainability supports through funding through green bonds, namely green bonds. This study aims to analyze the effect of corporate sustainability practices in terms of the 3 P's (Profit, Planet, People) on the decision to issue green bonds and their impact on company performance. The study was conducted on companies in ASIA with the subject of 78 companies from 10 countries. Data was obtained from the Climate Bonds Initiative, International Capital Market Association, IDX and Yahoo Finance and from the company's website. Hypothesis testing using the Smart PLS application. The test results show that people affect the decision of green bonds and company performance, while profit and planet have no significant effect on green bonds or company performance.
Copyright (c) 2024 Christiana Fara Dharmastuti, sumani sumani, Okaria Nathalie Zefanya http://creativecommons.org/licenses/by-sa/4.0
KOMPARASI BANK KONVENSIONAL DAN BANK DIGITAL DENGAN METODE RGEC
The research aims to compare the soundness level of banks between conventional banks and digital banks that have been listed on the Indonesia Stock Exchange in 2020 and 2021 using the Risk Profile, Good Corporate Governance, Earning, Capital and RGEC methods. The research was conducted using a descriptive research type with the use of secondary data originating from the website www.idx.com and annual reports issued by banking companies officially to support the research. The sample was done using the purposive sampling technique. The data analysis technique used is the Risk-based Bank Rating method. The results of the study show that conventional banks will be healthier than digital banks in 2020 and 2021 based on 4 assessment aspects, namely: Good Corporate Governance, Earning, Capital, and RGEC methods. Meanwhile, based on the Risk Profile factor, in 2020 and 2021, conventional banks and digital banks will have the same level of soundness.
Copyright (c) 2024 Septian Rahul Dika Saputra, Thia Margaretha Tarigan, Christianus Yudi Prasetyo, Andang Wirawan Setiabudi http://creativecommons.org/licenses/by-sa/4.0
PERAN DIVERSITAS DEWAN DIREKSI MELALUI PERTUMBUHAN DAN REPUTASI DALAM MENCIPTAKAN NILAI PERUSAHAAN
The purpose of this study is to analyze the effect of board of director diversity (gender and educational background) on corporate growth and reputation, analyze the effect of board of director diversity (gender and educational background), corporate growth, and reputation on corporate value, and analyze the effect of diversity board of directors (gender and educational background) on corporate value mediated by corporate growth and reputation. This study uses a purposive sampling method in sample selection and uses secondary data, namely the corporate's annual reports published by manufacturing companies listed on Indonesia Stock Exchange during 2018-2020 and Corporate Image Index (CII). The number of corporates observed were 26 with a total of 59 data. The analytical method is the path analysis and the Sobel test for the mediation hypothesis testing. The test results show that gender diversity has a significant positive effect on corporate growth and value, and an insignificant positive effect on corporate reputation. Educational background diversity has an insignificant positive effect on corporate growth, a significant positive effect on corporate reputation, and also an insignificant negative effect on corporate value. Corporate growth and reputation have a significant positive effect on corporate value. This study also indicates that growth mediates the effect of gender diversity on corporate value, but the effect of educational background diversity on corporate value shows otherwise. Finally, reputation does not mediate the effect of gender diversity on corporate value, but mediates the effect of educational background diversity on corporate value
Copyright (c) 2024 Robert Jao, Ana Mardiana, Anthony Holly http://creativecommons.org/licenses/by-sa/4.0
PENGUJIAN BESARAN PERGESERAN LABA PERUSAHAAN MULTINASIONAL DENGAN MOTIF PERPAJAKAN DI ASEAN: STUDI FDI TIPOLOGI
This study aims to examine the magnitude of outbound profit-shifting by multinational enterprises (MNEs) across different investment types in the ASEAN. Using ORBIS data from 2013 to 2018, a pooled least squares panel data analysis is conducted. Results indicate that investment activities aimed at achieving higher efficiency demonstrate greater elasticity regarding profit-shifting behavior. Notably, policymakers should focus on the manufacturing sector, where profit-shifting practices are more common in efficiency-seeking investments. Nevertheless, governments need to balance regulatory efforts and policies to attract foreign direct investment due to the potential benefits of FDI spillovers and the risks of profit-shifting activities. Achieving this balance is a critical challenge.
Copyright (c) 2024 Mohamad Gunadi, Rizki Adhi Pratama http://creativecommons.org/licenses/by-sa/4.0
ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES
Penelitian ini mengkaji implementasi environmental management accounting (EMA) dengan material flow cost accounting (MFCA), yang berkaitan dengan biaya-biaya lingkungan yang timbul dan bagaimana penggunaan bahan baku dan energi dalam proses produksi sebagai strategi manajemen ekologi. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil dari penelitian ini menunjukkan bahwa dengan menerapkan EMA dengan MFCA, diperoleh informasi bahwa dari seluruh biaya bahan baku, 92% merupakan output positif, dan 8% merupakan output negatif. Pada bagian produksi, 89% biaya energi menjadi output positif, dan 11% menjadi output negatif. Sebaliknya, perusahaan mengalami kerugian material sebesar Rp 75.648.480.000 atau 8%. Dengan mengetahui biaya kerugian tersebut, diharapkan perusahaan dapat memperbaiki proses produksi untuk mengurangi kerugian biaya produksi dan terus menerus memperbaiki pemborosan yang terjadi untuk meminimalisir dampak negatif terhadap lingkungan.
Environmental Management Accounting (EMA)
Copyright (c) 2024 Firdha Rahmiyanti, Usmiyati Usmiyati http://creativecommons.org/licenses/by-sa/4.0
PENGARUH AUDIT OPERASIONAL PADA EFEKTIVITAS PENJUALAN SSL
The purpose of this research is to assess whether SSL's operational audit has been implemented properly, whether SSL's sales targets have been achieved, and whether SSL's operational audit has played a role in supporting the achievement of sales effectiveness. Sales activities are the primary focus of SSL’s operations, with a key objective of increasing sales volume as it directly impacts the company’s profitability. Profitability is vital for business continuity, necessitating the effective functioning of salles activities. Therefore, the role of operational audit is needed to assess the functioning of sales activities. The research employs a causal and descriptive methodology, with the dependent variable being the achievement of sales effectiveness and the independent variable being the operational audit. Data for this study were obtained through direct observation, interviews, questionnaires, as well as documents and written reports. The findings indicate that the operational audit has been implemented properly, SSL's sales targets have been achieved, and there is an influence of the operational audit on the attainment of sales effectiveness.
Copyright (c) 2024 Amadea Chrestella, Santy Setiawan http://creativecommons.org/licenses/by-sa/4.0
PENGARUH UMUR PERUSAHAAN, FINANCIAL DISTRESS, GENDER KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN DAN OPINI AUDIT SEBAGAI PEMODERASI
This study aims to determine the effect of company age, financial distress, gender of the audit committee on the timeliness of financial reporting submission with audit opinion as moderation and its review from an Islamic point of view. The population in this study were manufacturing companies listed on the IDX for the 2017-2021 period, totalling 152 companies. The sampling technique used purposive sampling. The total sample used was 43 companies. The data in this study used secondary data. The analysis method used is the multiple linear analysis method and moderated linear regression analysis (MRA) which is processed with the SPSS 29 application. The partial results showed that company age and audit committee gender had no effect on the timeliness of financial reporting submission, financial distress had a positive effect on the timeliness of financial reporting submission. Simultaneously, company age, financial distress, audit committee gender have a significant effect on the timeliness of financial reporting submission. The results of the MRA test conducted show that audit opinion is unable to moderate the effect of company age and audit committee gender on the timeliness of financial reporting submission. Meanwhile, financial distress is able to moderate audit opinion on the timeliness of financial reporting submission.
Timeliness of Submission of Financial Reporting
Copyright (c) 2023 Meyvi Devtari Bella, Harry Budiantoro http://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF DIGITAL TECHNOLOGY, IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL SYSTEMS ON COOPERATIVE PERFORMANCE
This research aims to determine whether Digital Technology, Management Accounting Systems, and Internal Control Systems influence Cooperative Performance at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative. The type of research used is quantitative descriptive. The population in this study consisted of all administrators and employees at the CU Sondang Nauli Kabanjahe Savings and Loans Cooperative, with a sample of 87 people, including administrators and employees. The data type used in this research is quantitative data, and the primary data source is primary data. Data collection techniques using questionnaires. The data analysis technique used in this research is descriptive statistics. In testing the quality of primary data, researchers conducted validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests using the SPSS 26 application. The research shows that, individually, Digital Technology the Application of Accounting and Control Information Systems positively and significantly affects Cooperative Performance.
Implementation of Accounting Information Systems
Copyright (c) 2024 Santy Aji Sitohang , Sahala Purba http://creativecommons.org/licenses/by-sa/4.0
SOCIODEMOGRAPHIC VARIABLES AND ETHICAL DECISION-MAKING: A SURVEY OF PROFESSIONAL ACCOUNTANTS IN INDONESIA
Penelitian ini bertujuan menguji peran beberapa variabel sosiodemografi dalam proses pengambilan keputusan etis akuntan profesional di Indonesia. Populasi penelitian ini ialah 38.021 akuntan profesional yang tergabung dalam Ikatan Akuntan Indonesia (IAI). Sampel yang digunakan berjumlah 395 akuntan profesional dan diperoleh sejumlah 87 kuesioner kembali. Metode analisis dalam penelitian ini menggunakan perangkat lunak pengolah data IBM SPSS Statistics 26 dengan menggunakan uji korelasi Kendall, Kruskal-Wallis dan Jonckheere Terpstra. Dari hasil penelitian melalui uji korelasi Kendall, terdapat korelasi positif antara pola asuh (disiplin orang tua) dan pendidikan terhadap pengambilan keputusan etis. Berdasarkan uji Kruskal-Wallis, pengambilan keputusan etis berbeda berdasarkan pola asuh (disiplin orang tua), agama, pendidikan, dan pengalaman. Hasil uji Jonckheere Terpstra menunjukkan bahwa pengambilan keputusan etis berbeda berdasarkan pola asuh (disiplin orang tua) dan pendidikan.
Copyright (c) 2023 Yuliana Dwi Astuti, Grace Tianna Solovida http://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO, AND PROFITABILITY ON COMPANY VALUE
This study aims to determine and analyse the effect of corporate social responsibility, current ratio, and profitability on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2020. The research method used is quantitative method. Quantitative research methods can be interpreted as methods in the population. This research is usually used to examine certain populations or samples. Data collection using research instruments. The population or subject in this study are companies in the consumer goods industry sector with a total population of 60 companies listed on the Indonesia Stock Exchange. The sampling technique used is saturated sampling. The data was analysed through descriptive statistical analysis, model feasibility test, classical assumption test, multiple linear regression analysis, and coefficient of determination. Hypothesis testing used is the t test statistical method with IBM SPSS 26 software. The results showed that corporate social responsibility, current ratio and profitability affect firm value.
Copyright (c) 2024 Lusy, Jonathan Donny Felix http://creativecommons.org/licenses/by-sa/4.0
PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN : PERAN MODERASI KETIDAKPASTIAN LINGKUNGAN
This research aims to study the effect of financial statement quality on firm value by considering environmental uncertainty as a moderating variable. The sample of this study is non-financial service companies listed on the Indonesian Stock Exchange (IDX) from 2011 to 2021. The test used balanced panel regression panel data regression with a common effect model. The test results provide empirical evidence that quality financial reports affect firm value. Environmental uncertainty influences the relationship between financial statement quality and firm value when considering business environment factors. This empirical evidence shows that capital owners consider the quality of the company's financial statements in making investment decisions. Capital owners consider business environmental conditions, especially when environmental conditions are uncertain when making investment decisions
Copyright (c) 2023 Lanny Santoso, Irenius Dwinanto Bimo http://creativecommons.org/licenses/by-sa/4.0
PENGELOLAAN ALOKASI DANA DESA DITINJAU DARI KOMPETENSI APARATUR, KOMITMEN ORGANISASI, DAN PARTISIPASI MASYARAKAT
Funds allocated to villages have the potential to be misused by village apparatus in terms of management so that the goal of alleviating poverty for marginalized communities cannot be achieved. This study aims to examine the influence of apparatus competence, organizational commitment, and community participation on the management of village fund allocations. The approach used in this study is a quantitative approach. Data collection was carried out using a questionnaire. The variables in this study include independent variables, namely Apparatus Competence, Organizational Commitment, and Community Participation. The dependent variable is Village Fund Allocation Management. The research was conducted on village apparatus and community representatives in the villages of Bantul Regency using multiple linear regression data analysis techniques. The results of this study indicate that apparatus competence and community participation affect the management of village fund allocations, while apparatus commitment does not affect the management of village fund allocations. The implication of this research is the achievement of village fund allocation management that is able to prevent misuse of the village apparatus and involves community participation because it takes into account the competence of the village apparatus.
Copyright (c) 2024 Firma Sulistiyowati, Ima Kristina Yulita, Aurelia Melinda Nisita Wardhani http://creativecommons.org/licenses/by-sa/4.0
ANALISIS KUALITAS AUDIT SEBAGAI MODERASI PADA HUBUNGAN DIVIDEN DAN NILAI PERUSAHAAN
Dividend is the main factor which impact value of a company. The study is to seek outcome on dividends to company value via audit quality as moderating variable and other control variables such as profitability, cash holdings, debt level and Firm Size in IDX30 companies starting in 2018-2022. The main reason for the firm being audited by big four KAP as the quality of the audit opinion is believed to be higher than non-big four KAP. Therefore, researcher is interested in examining the outturn of dividend on company’s value, with audit quality as moderation. Data is collected by non purposive sampling. The analysis used multiple linear regression. The results of the f test show that dividends have a simultaneous effect on firm value. The outcome of the analysis show dividend is significant positive on firm value without being moderated by audit quality. The R2, 0.615433, which explains that the dividend has an effect of 61.54% to firm value and the rest 38.46% is influenced by variables beyond the study. The author suggests adding variables and also using the Tobins'q proxy to be compared with Price to Book Value (PBV) as material for consideration for further research.
Copyright (c) 2023 Dea Tiara Monalisa Butar-Butar, Stefy http://creativecommons.org/licenses/by-sa/4.0
GLOBAL TRENDS AND PROSPECTS FOR ENVIRONMENT, SOCIAL, AND GOVERNANCE DISCLOSURE: A BIBLIOMETRIC STUDY
Artikel ini bertujuan untuk menginvestigasi perkembangan publikasi mengenai environmental, social, dan governance disclosure serta menemukan prospek topik pada masa depan. Data diobservasi dari database Scopus dengan kata kunci “environmental, social, and governance disclosure” OR “ESG disclosure”. Diperoleh artikel sebanyak 133 dokumen yang terdiri atas artikel, book chapter, conference paper, editorial, letter, note, dan review dengan rentang waktu publikasi sejak 2015 hingga 2023. Metode yang digunakan ialah analisis bibliometrik, dengan menggunakan software R biblioshiny dan Microsoft Excel. Hasilnya ditemukan bahwa perkembangan publikasi setiap tahun cenderung meningkat. Namun, berbanding terbalik dengan sitasi yang cenderung menurun. Secara keseluruhan, mayoritas penulis hanya melakukan satu kali publikasi tema ini. Jurnal yang paling produktif dan memiliki impact terbesar ialah Sustainability dan penulis yang paling produktif dan memiliki impact terbesar ialah Elili. Cina paling banyak korenpondensinya. Namun, sitasi terbanyak diperoleh United Kingdom diikuti oleh negara maju lainnya, seperti Italia, Australia, USA, dan Prancis. Governance approach merupakan topik yang sering muncul, diikuti oleh stakeholder, sustainability, dan topik lainnya yang kemunculannya belum banyak, tetapi masih terhubung dengan tema besar. Topik-topik tersebut diprediksi menjadi topik yang akan dibahas pada masa yang akan datang.
Copyright (c) 2023 Irman Firmansyah, Christina Tri Setyorini http://creativecommons.org/licenses/by-sa/4.0
MEMBANGUN REPUTASI DALAM AKTIVITAS TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN
The purpose of this study was to examine the effect of corporate social responsibility on company reputation and its impact on company financial performance. The theory used in this research is stakeholder theory and resource-based view theory. This study uses secondary data obtained by using the observation method. The data sources in this study are annual reports and sustainability reports for all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection was carried out using a purposive sampling method, with a total sample of 49 companies. The method used in this study uses path analysis. The results of this study indicate that corporate social responsibility has a positive and significant impact on company reputation. However, corporate social responsibility has no significant positive effect on the company's financial performance. Company reputation has a significant positive effect on financial performance. The Sobel test shows that company reputation mediates the influence of corporate social responsibility on financial performance and is a full mediation type. The result of this research indicate that corporate social responsibility has a positive and significant effect on corporate reputation. However, corporate social responsibility has a positive but insignificant effect on financial performance. Corporate reputation has a positive and significant effect on financial performance. The sobel test result indicate that corporate reputation mediates the effect of corporate social responsibility on financial performance and belong to full mediation type.
Copyright (c) 2023 Fransiskus E. Daromes, Marselinus Asri, Marco Marco http://creativecommons.org/licenses/by-sa/4.0
PENGARUH INOVASI TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI ENERGI DI INDONESIA
Sustainability is an important issue that continues to be intensified through various activities such as CSR and green investment. This study aims to examine, review, and explain the effect of innovation on the profitability of energy industry companies through the mediation of CSR and green investment activities. The data used in this study are secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study were 76 energy industry companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Of this population, 24 energy industry companies met the research criteria. Data processing was carried out through SmartPLS software version 3.2.9. Testing is done through the inner model test which aims to test the relationship between exogenous variables and endogenous variables using the coefficient of determination (R2), predictive relevance (Q2), effect size (F2), and hypothesis testing (t-stat and p-value). The results showed that there was no significant effect of innovation on CSR, green investment, and profitability as dependent variables. In addition, there is no significant effect of CSR and green investment as independent variables on profitability. Finally, there is no significant effect of innovation on profitability through the mediation of CSR and green investment.
Copyright (c) 2023 Wenny Chandra, Sumani Sumani http://creativecommons.org/licenses/by-sa/4.0
PENGARUH MOTIVASI, GENDER, SELF EFFICACY, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT BERKARIER SEBAGAI AKUNTAN PUBLIK, KONSULTAN PAJAK, DAN BANKIR
This study aims to determine whether Motivation, Gender, Self-Efficacy, and Labor Market Considerations partially and simultaneously affect the career interests of accounting students at Wahid Hasyim University Semarang as public accountants, tax consultants and bankers. This study uses quantitative data with a sample of 100 students as respondents. Sampling using purposive sampling technique. The type of data used is primary data. Data analysis using Statistical Package Social Science (SPSS) version 16. The results of this study parcial that Motivation has a positive and significant effect on career interest as a public accountant, tax consultant and banker. In addition, Gender has a positive and significant effect on interest in a career as a public accountant, tax consultant and banker. Self-efficacy has a positive and significant effect on. career. interest as a public accountant, tax consultant and banker. .Labor Market considerations have a positive and significant impact on career interest in becoming a public accountant, consultant and banker. The results .of the research simultaneously and together also show that Motivation, Gender, Self-eEficacy and Labor Market .Considerations have a positive and significant effect on .career interest as a public accountant, tax consultant and banker.
Copyright (c) 2023 Fashihanin Kaulika Ulma , Khanifah Khanifah, Sri Retnoningsih http://creativecommons.org/licenses/by-sa/4.0