Jurnal Akuntansi
type: channel
description: 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
publisher: Universitas Katolik Indonesia Atma Jaya
language: en
publication name: Jurnal Akuntansi
issn: 1978-8029
copyright: Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
items: THE INFLUENCE OF FIRM SIZE, OPERATING CASH FLOW RATIO, AND INVESTMENT EFFICIENCY ON FINANCIAL DISTRESS IN INDONESIA’S CONSUMER NON-CYCLICAL SECTOR
items: THE INFLUENCE OF CEO DUALITY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL SLACK, ESG, AND FIRM PERFORMANCE
items: THE EFFECT OF RELATED PARTY TRANSACTIONS, LEVERAGE, FIRM SIZE, AND PROFITABILITY ON TAX AVOIDANCE WITH MANAGEMENT EARNING AS A MODERATING VARIABLE
items: THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS -MSMEs AND ACCOUNTING IINFORMATION SYSTEMS UTILIZATION ON FINANCIAL REPORT QUALITY IN PELALAWAN
items: ESG LEADERS INDEX INDONESIA: THE IMPACT OF ESG SCORES ON MARKET CAPITALIZATION
items: MATERIALISM AS A MODERATING INFLUENCE LOVE OF MONEY ON THE TENDENCY TOWARDS VILLAGE FUND FRAUD
items: THE INFLUENCE OF INTERNAL CONTROL AND INDIVIDUAL MORALITY ON ACCOUNTING FRAUD IN THE REGIONAL ASSET AND FINANCE AGENCY OF TIMOR TENGAH UTARA DISTRICT
items: THE INFLUENCE OF CREDIT RISK, INTEREST RATES, AND LIQUIDITY ON BANKING PROFITABILITY IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC CONDITIONS
items: ENVIRONMENTAL AND SOCIAL COMMITMENTS: IS IT BENEFICIAL FOR FIRM VALUE?
items: ESG DISCLOSURE: DOES IT AFFECT THE COST OF DEBT?
items: CAPITAL MARKET REACTION TO THE PSBB ANNOUNCEMENT (EVENT STUDY ON CLOTHING AND LUXURY GOODS COMPANIES)
items: CRAFTING SATISFACTION –JOB CHARACTERISTICS, FLEXIBLE WORKING ARRANGEMENTS, AND WORK-LIFE BALANCE IMPACT ON JOB SATISFACTION AMONG PUBLIC ACCOUNTING FIRM WORKERS
items: THE EFFECT OF PSAK 71 COMPARED TO PSAK 55 ON NET PROFIT, CAR, AND LDR IN BANKING COMPANIES IN INDONESIA
items: THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY, AND COMPANY SIZE ON TAX AGGRESSIVENESS
items: THE ROLE OF SUSTAINABILITY IN GREEN BONDS, AND ITS IMPACT ON FIRM PERFORMANCE
items: KOMPARASI BANK KONVENSIONAL DAN BANK DIGITAL DENGAN METODE RGEC
items: PERAN DIVERSITAS DEWAN DIREKSI MELALUI PERTUMBUHAN DAN REPUTASI DALAM MENCIPTAKAN NILAI PERUSAHAAN
items: PENGUJIAN BESARAN PERGESERAN LABA PERUSAHAAN MULTINASIONAL DENGAN MOTIF PERPAJAKAN DI ASEAN: STUDI FDI TIPOLOGI
items: ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES
items: PENGARUH AUDIT OPERASIONAL PADA EFEKTIVITAS PENJUALAN SSL
items: PENGARUH UMUR PERUSAHAAN, FINANCIAL DISTRESS, GENDER KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN DAN OPINI AUDIT SEBAGAI PEMODERASI
items: THE INFLUENCE OF DIGITAL TECHNOLOGY, IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL SYSTEMS ON COOPERATIVE PERFORMANCE
items: SOCIODEMOGRAPHIC VARIABLES AND ETHICAL DECISION-MAKING: A SURVEY OF PROFESSIONAL ACCOUNTANTS IN INDONESIA
items: THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO, AND PROFITABILITY ON COMPANY VALUE
items: PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN : PERAN MODERASI KETIDAKPASTIAN LINGKUNGAN
items: PENGELOLAAN ALOKASI DANA DESA DITINJAU DARI KOMPETENSI APARATUR, KOMITMEN ORGANISASI, DAN PARTISIPASI MASYARAKAT
items: ANALISIS KUALITAS AUDIT SEBAGAI MODERASI PADA HUBUNGAN DIVIDEN DAN NILAI PERUSAHAAN
items: GLOBAL TRENDS AND PROSPECTS FOR ENVIRONMENT, SOCIAL, AND GOVERNANCE DISCLOSURE: A BIBLIOMETRIC STUDY
items: MEMBANGUN REPUTASI DALAM AKTIVITAS TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN
items: PENGARUH INOVASI TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI ENERGI DI INDONESIA

THE INFLUENCE OF FIRM SIZE, OPERATING CASH FLOW RATIO, AND INVESTMENT EFFICIENCY ON FINANCIAL DISTRESS IN INDONESIA’S CONSUMER NON-CYCLICAL SECTOR
type: item
description: Financial distress occurs when a company experiences financial difficulties that may result in bankruptcy. Internal challenges within the company are one factor contributing to financial distress. This study examines the influence of firm size, operating cash flow ratio, and investment efficiency on financial distress in noncyclical sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The research employs multiple linear regression analysis using IBM SPSS version 27. A purposive sampling technique was applied, resulting in 374 observation units. The findings indicate that firm size has no significant impact on financial distress. However, operating cash flow ratio and investment efficiency negatively affect financial distress, suggesting that higher cash flow and efficient investments reduce the likelihood of financial distress
subject: Articles
  topic: section
subject: Firm Size
  topic: keywords
subject: Operating Cash Flow Ratio
  topic: keywords
subject: Investment Efficiency
  topic: keywords
subject: Financial Distress
  topic: keywords
creator: Felix Cahyo Nugroho
creator: Ni Luh Gde Lydia Kusumadewi
rights: Copyright (c) 2025 Felix Cahyo Nugroho, Ni Luh Gde Lydia Kusumadewi http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
starting page: 243
ending page: 263
doi: 10.25170/jak.v19i2.7301

THE INFLUENCE OF CEO DUALITY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL SLACK, ESG, AND FIRM PERFORMANCE
type: item
description: 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.
subject: Articles
  topic: section
subject: Firm Performance
  topic: keywords
subject: CEO Duality
  topic: keywords
subject: ESG
  topic: keywords
subject: Organizational Slack
  topic: keywords
creator: Fritzline Geralda Tandiamal
creator: Fransiskus E. Daromes
creator: Paulus Tangke
rights: Copyright (c) 2025 Fritzline Geralda Tandiamal, Fransiskus E. Daromes, Paulus Tangke http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
starting page: 212
ending page: 242
doi: 10.25170/jak.v19i2.7127

THE EFFECT OF RELATED PARTY TRANSACTIONS, LEVERAGE, FIRM SIZE, AND PROFITABILITY ON TAX AVOIDANCE WITH MANAGEMENT EARNING AS A MODERATING VARIABLE
type: item
description: 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.
subject: Articles
  topic: section
subject: Related Party Transaction
  topic: keywords
subject: Leverage
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Profitability
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Earning Management.
  topic: keywords
creator: Carine
creator: Regina J.Arsjah
rights: Copyright (c) 2025 Carine, Regina J.Arsjah http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 162
ending page: 189
doi: 10.25170/jak.v19i2.6786

THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS -MSMEs AND ACCOUNTING IINFORMATION SYSTEMS UTILIZATION ON FINANCIAL REPORT QUALITY IN PELALAWAN
type: item
description: 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.
subject: Articles
  topic: section
subject: FAS-MSMEs
  topic: keywords
subject: Accounting Information Systems
  topic: keywords
subject: Financial Reporting Quality
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Dinda Ameldi Putri
creator: Yuneita Anisma
creator: Riska Riska Natariasari
rights: Copyright (c) 2025 Dinda Ameldi Putri, Yuneita Anisma, Riska Riska Natariasari http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 144
ending page: 161
doi: 10.25170/jak.v19i2.6716

ESG LEADERS INDEX INDONESIA: THE IMPACT OF ESG SCORES ON MARKET CAPITALIZATION
type: item
description: ESG is a concept that prioritizes sustainable development, investment, and company operations using three criteria—environmental, social, and governance. Businesses with strong ESG policies typically do better over the long run. Revenue, net profit, growth, and a greater market valuation—reflected in market capitalization—can all be indicators of improved long-term performance. This study examines the relationship between ESG scores and market capitalization for 17 businesses included in the Indonesian ESG Leaders Index (March 15-September 19, 2023) using firm value as an intervening variable. Multiple linear regression analysis was employed as the data analysis strategy. The study’s results, which were obtained by regression analysis with IBM SPSS 29, demonstrated that ESG scores had no discernible impact on market capitalization as measured by business value overall. .
subject: Articles
  topic: section
subject: ESG Scores
  topic: keywords
subject: Market Capitalization
  topic: keywords
subject: Firm Value.
  topic: keywords
creator: Emanuel Yakobus Prasetyo Nugroho
creator: Sumani Sumani
rights: Copyright (c) 2025 Emanuel Yakobus Prasetyo Nugroho, Sumani Sumani http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 120
ending page: 143
doi: 10.25170/jak.v19i2.6620

MATERIALISM AS A MODERATING INFLUENCE LOVE OF MONEY ON THE TENDENCY TOWARDS VILLAGE FUND FRAUD
type: item
description: 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.
subject: Articles
  topic: section
subject: fraud
  topic: keywords
subject: Love of money
  topic: keywords
subject: materialism
  topic: keywords
subject: village funds
  topic: keywords
creator: Marce Sherly Kase
creator: Paulina Rosna Dewi Redjo
rights: Copyright (c) 2025 Marce Sherly Kase, Paulina Rosna Dewi Redjo http://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 40
ending page: 54
doi: 10.25170/jak.v19i1.6238

THE INFLUENCE OF INTERNAL CONTROL AND INDIVIDUAL MORALITY ON ACCOUNTING FRAUD IN THE REGIONAL ASSET AND FINANCE AGENCY OF TIMOR TENGAH UTARA DISTRICT
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting Fraud
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Individual Morality
  topic: keywords
creator: Paulina Rosna Dewi Redjo
creator: Adi Faizal Aksa
rights: Copyright (c) 2025 Paulina Risma Dewi Redjo Redjo, Adi Faizal Aksa http://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 101
ending page: 119
doi: 10.25170/jak.v19i1.6437

THE INFLUENCE OF CREDIT RISK, INTEREST RATES, AND LIQUIDITY ON BANKING PROFITABILITY IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC CONDITIONS
type: item
description: 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-…
subject: Articles
  topic: section
subject: Loan to Deposit Ratio
  topic: keywords
subject: Non-Performing Loans
  topic: keywords
subject: Net Interest Margin
  topic: keywords
subject: Return On Assets
  topic: keywords
subject: Return On Equity
  topic: keywords
creator: I Made Sudarmaja Putera Made
creator: Yohanes Berchman Suhartoko
rights: Copyright (c) 2025 I Made Sudarmaja Putera Made, Yohanes Berchman Suhartoko http://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 22
ending page: 39
doi: 10.25170/jak.v19i1.6032

ENVIRONMENTAL AND SOCIAL COMMITMENTS: IS IT BENEFICIAL FOR FIRM VALUE?
type: item
description: 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.
subject: Articles
  topic: section
subject: Board Size
  topic: keywords
subject: Environmental Social and Governance Disclosure
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Legitimacy Theory
  topic: keywords
subject: Stakeholder Theory
  topic: keywords
creator: Zakir Gunibala
creator: Satia Nur Maharani
creator: Sri Pujiningsih
rights: Copyright (c) 2025 Zakir Gunibala, Satia Nur Maharani, Sri Pujiningsih http://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 55
ending page: 75
doi: 10.25170/jak.v19i1.5999

ESG DISCLOSURE: DOES IT AFFECT THE COST OF DEBT?
type: item
description: 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.
subject: Articles
  topic: section
subject: Environmental Social and Governance,
  topic: keywords
subject: Environmental Social and Governance Disclosure
  topic: keywords
subject: Cost of Debt
  topic: keywords
creator: Joel Jedidyah Johan
creator: Lindrawati Lindrawati
creator: Adi Susanto
rights: Copyright (c) 2025 Joel Jedidyah Johan, Lindrawati Lindrawati, Adi Susanto http://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 01
ending page: 21
doi: 10.25170/jak.v19i1.5929

CAPITAL MARKET REACTION TO THE PSBB ANNOUNCEMENT (EVENT STUDY ON CLOTHING AND LUXURY GOODS COMPANIES)
type: item
description: 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.
subject: Articles
  topic: section
subject: Market Reaction
  topic: keywords
subject: Abnormal Returns
  topic: keywords
subject: Trading Volume Activity
  topic: keywords
subject: Event Study
  topic: keywords
creator: Devi Pramita Sari
creator: Ade Irma Suryani Lating
rights: Copyright (c) 2024 Devi Pramita Sari, Ade Irma Suryani Lating http://creativecommons.org/licenses/by-sa/4.0
date: 2024-10-31
publication date: 2024-10-31
starting page: 223
ending page: 239
doi: 10.25170/jak.v18i2.5417

CRAFTING SATISFACTION –JOB CHARACTERISTICS, FLEXIBLE WORKING ARRANGEMENTS, AND WORK-LIFE BALANCE IMPACT ON JOB SATISFACTION AMONG PUBLIC ACCOUNTING FIRM WORKERS
type: item
description: 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.
subject: Articles
  topic: section
subject: Flexible working arrangement
  topic: keywords
subject: Job characteristics
  topic: keywords
subject: Job satisfaction
  topic: keywords
subject: Public Accounting Firm
  topic: keywords
subject: Work-life balance
  topic: keywords
creator: Erin Budianto
creator: Sylvia Diana Purba
rights: Copyright (c) 2025 Erin Budianto, Sylvia Diana Purba http://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-30
publication date: 2025-04-30
starting page: 76
ending page: 100
doi: 10.25170/jak.v19i1.5615

THE EFFECT OF PSAK 71 COMPARED TO PSAK 55 ON NET PROFIT, CAR, AND LDR IN BANKING COMPANIES IN INDONESIA
type: item
description: 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.
subject: Articles
  topic: section
subject: PSAK 71
  topic: keywords
subject: PSAK 55
  topic: keywords
subject: CKPN
  topic: keywords
subject: Laba Bersih
  topic: keywords
subject: CAR
  topic: keywords
subject: LDR
  topic: keywords
subject: Impairment Loss Reserves
  topic: keywords
subject: Net Profit
  topic: keywords
creator: Celina Angeline Herjanto
creator: Irenius Dwinanto Bimo
rights: Copyright (c) 2025 Celina Angeline Herjanto, Irenius Dwinanto Bimo http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
starting page: 190
ending page: 211
doi: 10.25170/jak.v19i2.5219

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY, AND COMPANY SIZE ON TAX AGGRESSIVENESS
type: item
description: 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.
subject: Articles
  topic: section
subject: Corporate Social Responsibility (CSR)
  topic: keywords
subject: Leverage
  topic: keywords
subject: Inventory Intensity
  topic: keywords
subject: Company Size
  topic: keywords
subject: Tax Aggressiveness
  topic: keywords
creator: Tahany Nur Fadhilah
creator: Zirman
creator: Devi Safitri
rights: Copyright (c) 2024 Tahany Nur Fadhilah, Zirman, Devi Safitri http://creativecommons.org/licenses/by-sa/4.0
date: 2024-10-31
publication date: 2024-10-31
starting page: 204
ending page: 222
doi: 10.25170/jak.v18i2.5471

THE ROLE OF SUSTAINABILITY IN GREEN BONDS, AND ITS IMPACT ON FIRM PERFORMANCE
type: item
description: 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.
subject: Articles
  topic: section
subject: Sustainability
  topic: keywords
subject: Profit
  topic: keywords
subject: Planet
  topic: keywords
subject: People,
  topic: keywords
subject: Green Bonds
  topic: keywords
creator: Christiana Fara Dharmastuti
creator: sumani sumani
creator: Okaria Nathalie Zefanya
rights: Copyright (c) 2024 Christiana Fara Dharmastuti, sumani sumani, Okaria Nathalie Zefanya http://creativecommons.org/licenses/by-sa/4.0
date: 2024-10-31
publication date: 2024-10-31
starting page: 240
ending page: 260
doi: 10.25170/jak.v18i2.5178

KOMPARASI BANK KONVENSIONAL DAN BANK DIGITAL DENGAN METODE RGEC
type: item
description: 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.
subject: Articles
  topic: section
subject: Bank Soundness Level
  topic: keywords
subject: RGEC Method
  topic: keywords
subject: Conventional Banks
  topic: keywords
subject: Digital Banks
  topic: keywords
creator: Septian Rahul Dika Saputra
creator: Thia Margaretha Tarigan
creator: Christianus Yudi Prasetyo
creator: Andang Wirawan Setiabudi
rights: Copyright (c) 2024 Septian Rahul Dika Saputra, Thia Margaretha Tarigan, Christianus Yudi Prasetyo, Andang Wirawan Setiabudi http://creativecommons.org/licenses/by-sa/4.0
date: 2024-05-16
publication date: 2024-05-16
starting page: 134
ending page: 167
doi: 10.25170/jak.v18i1.5160

PERAN DIVERSITAS DEWAN DIREKSI MELALUI PERTUMBUHAN DAN REPUTASI DALAM MENCIPTAKAN NILAI PERUSAHAAN
type: item
description: 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
subject: Articles
  topic: section
subject: Board of Director Diversity
  topic: keywords
subject: Corporate Growth
  topic: keywords
subject: Corporate’s Reputation
  topic: keywords
subject: firm value
  topic: keywords
creator: Robert Jao
creator: Ana Mardiana
creator: Anthony Holly
rights: Copyright (c) 2024 Robert Jao, Ana Mardiana, Anthony Holly http://creativecommons.org/licenses/by-sa/4.0
date: 2024-05-16
publication date: 2024-05-16
starting page: 32
ending page: 71
doi: 10.25170/jak.v18i1.4626

PENGUJIAN BESARAN PERGESERAN LABA PERUSAHAAN MULTINASIONAL DENGAN MOTIF PERPAJAKAN DI ASEAN: STUDI FDI TIPOLOGI
type: item
description: 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.
subject: Articles
  topic: section
subject: profit shifting
  topic: keywords
subject: income shifting
  topic: keywords
subject: tax avoidance
  topic: keywords
creator: Rizki Adhi Pratama
creator: Mohamad Gunadi
rights: Copyright (c) 2024 Mohamad Gunadi, Rizki Adhi Pratama http://creativecommons.org/licenses/by-sa/4.0
date: 2024-05-07
publication date: 2024-05-07
starting page: 1
ending page: 31
doi: 10.25170/jak.v18i1.4964

ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES
type: item
description: 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.
subject: Articles
  topic: section
subject: Environmental Management Accounting (EMA)
  topic: keywords
subject: Material Flow Cost Accounting (MFCA)
  topic: keywords
subject: Akuntansi Lingkungan
  topic: keywords
subject: Industri Semen
  topic: keywords
creator: Firdha Rahmiyanti
creator: Usmiyati Usmiyati
rights: Copyright (c) 2024 Firdha Rahmiyanti, Usmiyati Usmiyati http://creativecommons.org/licenses/by-sa/4.0
date: 2024-10-31
publication date: 2024-10-31
starting page: 191
ending page: 203
doi: 10.25170/jak.v18i2.4912

PENGARUH AUDIT OPERASIONAL PADA EFEKTIVITAS PENJUALAN SSL
type: item
description: 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.
subject: Articles
  topic: section
subject: Activities
  topic: keywords
subject: Effectiveness
  topic: keywords
subject: Operational Audit
  topic: keywords
subject: Sales
  topic: keywords
creator: Amadea Chrestella
creator: Santy Setiawan
rights: Copyright (c) 2024 Amadea Chrestella, Santy Setiawan http://creativecommons.org/licenses/by-sa/4.0
date: 2024-05-16
publication date: 2024-05-16
starting page: 95
ending page: 117
doi: 10.25170/jak.v18i1.4389

PENGARUH UMUR PERUSAHAAN, FINANCIAL DISTRESS, GENDER KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN DAN OPINI AUDIT SEBAGAI PEMODERASI
type: item
description: 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.
subject: Articles
  topic: section
subject: Company Age
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Audit Committee Gender
  topic: keywords
subject: Timeliness of Submission of Financial Reporting
  topic: keywords
subject: Audit Opinion
  topic: keywords
creator: Meyvi Devtari Bella
creator: Harry Budiantoro
rights: Copyright (c) 2023 Meyvi Devtari Bella, Harry Budiantoro http://creativecommons.org/licenses/by-sa/4.0
date: 2023-10-31
publication date: 2023-10-31
starting page: 235
ending page: 260
doi: 10.25170/jak.v17i2.4674

THE INFLUENCE OF DIGITAL TECHNOLOGY, IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL SYSTEMS ON COOPERATIVE PERFORMANCE
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Technology
  topic: keywords
subject: Implementation of Accounting Information Systems
  topic: keywords
subject: Internal Control Systems
  topic: keywords
subject: Cooperative Performance
  topic: keywords
creator: Sahala Purba
creator: Santy Aji Sitohang
rights: Copyright (c) 2024 Santy Aji Sitohang , Sahala Purba http://creativecommons.org/licenses/by-sa/4.0
date: 2024-10-31
publication date: 2024-10-31
starting page: 168
ending page: 190
doi: 10.25170/jak.v18i2.4669

SOCIODEMOGRAPHIC VARIABLES AND ETHICAL DECISION-MAKING: A SURVEY OF PROFESSIONAL ACCOUNTANTS IN INDONESIA
type: item
description: 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.
subject: Articles
  topic: section
subject: pengambilan keputusan etis
  topic: keywords
subject: pola asuh
  topic: keywords
subject: pendidikan
  topic: keywords
subject: agama
  topic: keywords
subject: pengalaman
  topic: keywords
subject: akuntan
  topic: keywords
creator: Yuliana Dwi Astuti
creator: Grace Tianna Solovida
rights: Copyright (c) 2023 Yuliana Dwi Astuti, Grace Tianna Solovida http://creativecommons.org/licenses/by-sa/4.0
date: 2023-10-29
publication date: 2023-10-29
starting page: 199
ending page: 223
doi: 10.25170/jak.v17i2.4481

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO, AND PROFITABILITY ON COMPANY VALUE
type: item
description: 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.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: Current Ratio
  topic: keywords
subject: Profitability
  topic: keywords
creator: Jonathan Donny Felix
creator: Lusy
rights: Copyright (c) 2024 Lusy, Jonathan Donny Felix http://creativecommons.org/licenses/by-sa/4.0
date: 2024-10-31
publication date: 2024-10-31
starting page: 261
ending page: 285
doi: 10.25170/jak.v18i2.4639

PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN : PERAN MODERASI KETIDAKPASTIAN LINGKUNGAN
type: item
description: 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
subject: Articles
  topic: section
subject: Kualitas Laporan Keuangan
  topic: keywords
subject: Nilai Perusahaan
  topic: keywords
subject: Ketidakpastian Lingkungan
  topic: keywords
subject: manajemen laba
  topic: keywords
creator: Lanny Santoso
creator: Irenius Dwinanto Bimo
rights: Copyright (c) 2023 Lanny Santoso, Irenius Dwinanto Bimo http://creativecommons.org/licenses/by-sa/4.0
date: 2023-10-29
publication date: 2023-10-29
starting page: 163
ending page: 175
doi: 10.25170/jak.v17i2.4370

PENGELOLAAN ALOKASI DANA DESA DITINJAU DARI KOMPETENSI APARATUR, KOMITMEN ORGANISASI, DAN PARTISIPASI MASYARAKAT
type: item
description: 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.
subject: Articles
  topic: section
subject: Apparatus Competence
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Community Participation
  topic: keywords
subject: Allocation of Village Funds
  topic: keywords
creator: Firma Sulistiyowati
creator: Ima Kristina Yulita
creator: Aurelia Melinda Nisita Wardhani
rights: Copyright (c) 2024 Firma Sulistiyowati, Ima Kristina Yulita, Aurelia Melinda Nisita Wardhani http://creativecommons.org/licenses/by-sa/4.0
date: 2024-05-16
publication date: 2024-05-16
starting page: 72
ending page: 95
doi: 10.25170/jak.v18i1.4540

ANALISIS KUALITAS AUDIT SEBAGAI MODERASI PADA HUBUNGAN DIVIDEN DAN NILAI PERUSAHAAN
type: item
description: 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.
subject: Articles
  topic: section
subject: Firm Value
  topic: keywords
subject: Dividend
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Big Four KAP
  topic: keywords
creator: Dea Tiara Monalisa Butar-Butar
creator: Stefy
rights: Copyright (c) 2023 Dea Tiara Monalisa Butar-Butar, Stefy http://creativecommons.org/licenses/by-sa/4.0
date: 2023-10-29
publication date: 2023-10-29
starting page: 224
ending page: 234
doi: 10.25170/jak.v17i2.4495

GLOBAL TRENDS AND PROSPECTS FOR ENVIRONMENT, SOCIAL, AND GOVERNANCE DISCLOSURE: A BIBLIOMETRIC STUDY
type: item
description: 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.
subject: Articles
  topic: section
subject: : ESG disclosure
  topic: keywords
subject: trend
  topic: keywords
subject: R biblioshiny
  topic: keywords
creator: Irman Firmansyah
creator: Christina Tri Setyorini
rights: Copyright (c) 2023 Irman Firmansyah, Christina Tri Setyorini http://creativecommons.org/licenses/by-sa/4.0
date: 2023-10-29
publication date: 2023-10-29
starting page: 176
ending page: 198
doi: 10.25170/jak.v17i2.4405

MEMBANGUN REPUTASI DALAM AKTIVITAS TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN
type: item
description: 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.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: Reputasi Perusahaan
  topic: keywords
subject: Kinerja Keuangan
  topic: keywords
creator: Fransiskus E. Daromes
creator: Marselinus Asri
creator: Marco Marco
rights: Copyright (c) 2023 Fransiskus E. Daromes, Marselinus Asri, Marco Marco http://creativecommons.org/licenses/by-sa/4.0
date: 2023-07-12
publication date: 2023-07-12
starting page: 135
ending page: 162
doi: 10.25170/jak.v17i2.4218

PENGARUH INOVASI TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI ENERGI DI INDONESIA
type: item
description: 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.
subject: Articles
  topic: section
subject: Keberlanjutan
  topic: keywords
subject: Inovasi
  topic: keywords
subject: CSR
  topic: keywords
subject: Green Investment
  topic: keywords
subject: Profitabilitas
  topic: keywords
creator: Wenny Chandra
creator: Sumani Sumani
rights: Copyright (c) 2023 Wenny Chandra, Sumani Sumani http://creativecommons.org/licenses/by-sa/4.0
date: 2023-06-06
publication date: 2023-06-06
starting page: 59
ending page: 83
doi: 10.25170/jak.v17i1.4331