Jurnal Akuntansi

MEMBANGUN REPUTASI DALAM AKTIVITAS TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN

Fransiskus E. Daromes — 2023-07-12

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.

PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN : PERAN MODERASI KETIDAKPASTIAN LINGKUNGAN

Lanny Santoso — 2023-10-29

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

GLOBAL TRENDS AND PROSPECTS FOR ENVIRONMENT, SOCIAL, AND GOVERNANCE DISCLOSURE: A BIBLIOMETRIC STUDY

Irman Firmansyah — 2023-10-29

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.

SOCIODEMOGRAPHIC VARIABLES AND ETHICAL DECISION-MAKING: A SURVEY OF PROFESSIONAL ACCOUNTANTS IN INDONESIA

Yuliana Dwi Astuti — 2023-10-29

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.

ANALISIS KUALITAS AUDIT SEBAGAI MODERASI PADA HUBUNGAN DIVIDEN DAN NILAI PERUSAHAAN

Dea Tiara Monalisa Butar-Butar — 2023-10-29

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.

PENGARUH UMUR PERUSAHAAN, FINANCIAL DISTRESS, GENDER KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN DAN OPINI AUDIT SEBAGAI PEMODERASI

Meyvi Devtari Bella — 2023-10-31

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.