Prosiding Konferensi Ilmiah Akuntansi XI
Konferensi Ilmiah Akuntansi (KIA) is an event of the Institute of Indonesia chartered Accountants - Educator Accountant Compartment (IAI KAPd) in collaboration with Universities, an interaction forum for accounting lecturers and students to discuss and disseminate research results. KIA activities provide input for academics related to research, development of the latest knowledge, improving research skills, as well as expanding the network of cooperation between various universities.
KATA SAMBUTAN KETUA PANITIA KONFERENSI ILMIAH AKUNTANSI XI & 1ST INTERNATIONAL CONFERENCE
THE INFLUENCE OF CORPORATE GOVERNANCE CHARACTERISTICS ON BUSINESS ETHICS DISCLOSURE
The study was done for the manufature companies which listed in Indonesia Stock Exchange. The observation years are 2020 to 2022 with the sampel consists of 100 companies. The purpose of the study is to analys the influence of corporate governance characteristics towards business ethics practices disclosure. Corporate governance characteristics consists of manajerial ownership, board gender diversity, board independence, ownership concentration, and government ownership. The result of this study shows government ownership has a positive influence towards business ethics disclosure. In the other side, manajerial ownership, board gender diversity, board independence, and ownership concentration do not have influence towards business ethics disclosure. This study adopts the business ethics disclosure index which being developed by Waweru (2019) as the measurement.
Copyright (c) 2024 The 11th Konferensi Ilmiah Akuntansi (KIA) and the 1st International Conference
Coordinator's Opening Speech: Accounting Lecturer Forum
THE INFLUENCE OF LIQUIDITY, PROFITABILITY, SOLVENCY, AND COMPANYSIZE ON DIVIDEND POLICY IN THE PRIMARY CONSUMER GOODS INDUSTRY
The aim of this study is to examine the influence of liquidity, profitability, solvency, and company size on dividend policy in the primary consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2017-2022. The sample in this study uses purposive sampling method comprising 23 companies with a total of 138 data over six years. This research use multiple regression method for data analysis The results of this study indicate that liquidity variable (current ratio) and profitability (return on asset) have a significant positive effect at a significant level of α=1%, whereas solvency (debt to equity ratio) and company size do not affect dividend policy (dividend payout ratio). This study also demonstrates that current ratio, return on asset, debt to equity ratio, and size account for 31.07% of the variance in explaining dividend payout ratio. Meanwhile, the remaining 68.93% is explained by other variables not examined in this study
EKSPLORASI GOOD INSTITUTIONAL CITIZENSHIP DAN AUDIT INTERNAL DI BADAN LAYANAN UMUM DAERAH
The Sustainable Institutional Citizenship Program plays a crucial role in achieving the goal of maintaining the image of an institution. The implementation of societal and environmental responsibilities held by an institution will enhance stakeholders' trust in the quality of services provided. As one of the healthcare service institutions, Regional General Hospital (Rumah Sakit Umum Daerah), has to fulfill its responsibilities to its stakeholders. The fulfillment of responsibilities to stakeholders is a result of collaboration from all internal parties within an institution, including the Internal Auditor. This research aims to, (1) explore the roles and responsibilities of the Internal Auditor at Regional General Hospital of Salatiga City (Rumah Sakit Umum Daerah Kota Salatiga); and (2) elucidate the community programs that have been undertaken as efforts towards achieving Good Institutional Citizenship. The results of this research indicate that the Internal Audit (Satuan Pengawas Internal/SPI) at Regional General Hospital of Salatiga City performs roles as a watchdog, catalyst, and consultant in assisting the realization of the Institutional Citizenship program. The findings of this research can be used as a basis for improvement in decision-making regarding the strengthening of the Internal Audit Unit's role in executing the sustainable Institutional Citizenship program.
ANALYSIS OF TAX MANAGEMENT STRATEGIES AT UNIVERSITAS TERBUKA
APBN revenues originating from taxation always increase from year to year. This is the main source of state revenue. Tax revenue can be relied on to increase domestic revenue to support sustainable and independent tax policies. The concept of taxation is a system used by the government to raise funds through mandatory payments from individuals, businesses or other entities known as taxes. Taxes are an important source of government revenue for funding various public programs and services, such as education, health, infrastructure, and national defense. and cannot be measured numerically. In this study, qualitative data was taken from interviewing informants where we conducted the interview process via the Zoom platform. This shows that UT has implemented the tax system well so far, with evidence of awards received and good financial management.
ANALYSIS OF THE PREPARATION AND PRESENTATION OF FINANCIAL REPORTS OF PT AMOR SUKSES BASED ON SAK ETAP
This research aims to analyze the preparation and presentation of financial reports in accordance with SAK ETAP at PT Amor Sukses. The research method used is descriptive qualitative. The research results show that the preparation and presentation of the Company's financial reports is incomplete. The company does not present cash flow reports and notes to financial statements. Differences were also found in the basis for preparing the Company's financial statements which were not in accordance with SAK ETAP. From this research, it is recommended to study the preparation and recording according to SAK ETAP.
PERSPECTIVE ON THE EFFECT OF VENTURE CAPITAL MODERATION ON BOARD CHARACTERISTICS AND IPO UNDERPRICING
Corporate governance is closely related to the Board's ability to control IPO Underpricing. The presence of venture capitalists can also affect the Board's ability to control IPO Underpricing. This research aims to examine the influence of Board Independence and Board Size on IPO Underpricing which is moderated by Venture Capital. The sample of this research is companies that have conducted an IPO in 2020-2022 and provides information regarding the total number of boards and the number of independent boards. The number of samples in this research was 157 companies. The data analysis technique for this research uses Moderating Regression Analysis (MRA). The results of this research prove that the presence of venture capital investors can strengthen the influence of Board Independence and Board Size on IPO Underpricing. The presence of venture capital investors can help the Board in reducing information asymmetry and IPO underpricing.
ACCOUNTING LEARNING TO GEN Z IN THE IMPLEMENTATION OF BELA NEGARA AND PANCASILA CHARACTER AT SMK GANESA SATRIA 1
Community service is an important form of contribution from educational institutions to society and the country. In the context of Ganesa Satria 1 Vocational School, our goal is to implement accounting learning that is in accordance with the character of National Defense and Pancasila for Generation Z (Gen Z) students. Gen Z is a group of young people who are faced with the demands of technological progress and the challenges of character development. PjBL allows students to be involved in real projects that are relevant to everyday life and allows them to develop accounting skills and the character of National Defense and Pancasila at the same time. These projects are designed to understand basic accounting concepts, as well as apply the values of National Defense and Pancasila in every step of the project. During implementation, data was collected through questionnaires and surveys to evaluate the effectiveness of PjBL in developing understanding of accounting and the character of Gen Z students. The results show that PjBL succeeded in increasing understanding of accounting and also had a positive impact in forming the character of Defending the Nation and Pancasila. Students show increased collaboration, communication skills, and concern for society and the country. The implementation of accounting learning that integrates the character of National Defense and Pancasila in Ganesa Satria 1 Vocational School opens up opportunities to improve character education that is more holistic and relevant for Gen Z. The results of this research can be a basis for other Vocational Schools and educational institutions to develop similar approaches that combine learning. academics with national values and character in their curriculum.
TAX AGRESSIVENESS WITH CORPORATE GOVERNANCE AS A MODERATING: PROFITABILITY, POLITICAL CONNECTION AND FIRM SIZE
This study aims to examine and determine the effect of the variables Profitability, Political Connection and Company Size on Tax Aggressiveness with Corporate Governance as a moderating. This research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange (IDX) with a research period of 2018-2022. The research sample consisted of 95 samples. The data analysis method used in this study is multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this study indicate that Profitability has a significant and negative effect on Tax Aggressiveness. Meanwhile, political connection and company size have a significant positive effect on tax aggressiveness. Meanwhile, for the interaction test, it was found that Corporate Governance by proxy of Independent Commissioners was not able to moderate the effect of Profitability and Political Connection on Tax Aggressiveness. However, the Independent Commissioner is able to moderate the influence of Company Size on Tax Aggressiveness.
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY INVESTMENT, AND SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE
This research aims to determine the effect of corporate social responsibility investment and sustainability report disclosure on company value with institutional ownership as a moderating variable. This research uses a population of non-service sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample used was 32 companies that met the criteria. The test was carried out using panel data regression analysis using the Eviews 12 program. From the research results, it was found that CSR Investment had no effect on company value. Meanwhile sustainability report disclosure has a significant negative effect on company value. Meanwhile, institutional ownership is unable to moderate the influence of CSR Investment and sustainability report disclosure on company value.
corporate social responsibility investment
THE ROLE OF SUSTAINABILITY REPORTING DISCLOSURE IN THE FINANCIAL PERFORMANCE OF MANUFACTURING SECTOR COMPANIES IN INDONESIA
Sustainability Report Disclosure is a response from an entity regarding environmental issues which are considered to be able to improve the company's financial performance through improving the company's reputation. This research was carried out in order to test the effect of sustainability report disclosure on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022 through company reputation as a connecting factor. The analytical method in this research uses the linear regression test analysis method and multiple linear regression. The research sample consisted of 24 companies out of a total of 181 companies. Researchers used a purposive sampling method to determine the research sample. Research shows that the sustainability report disclosure variable influences financial performance as seen from the size of ROA through the company's reputation as the link.
PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, LEVERAGE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
This research aims to find empirical evidence regarding the effect of Good Corporate Governance, Financial Distress, Leverage, and Audit Quality on The Integrity of Financial Statements. The samples in this research were all banking companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The number of companies sampled in this research was 40 companies. This research uses panel data analysis with Random Effect Model (REM) through the Eviews 10 program. The results showed Financial Distress has a positive effects on Integrity of Financial Statements. Meanwhile, Good Corporate Governance, Leverage, and Audit Quality have not effect on The Integrity of Financial Statements.
THE MEDIATING IMPACT OF EARNINGS MANAGEMENT ON THE EFFECT OF TOURNAMENT INCENTIVES AND MANAGEMENT OVERCONFIDENCE ON FRAUD IN FINANCIAL STATEMENTS
This study aims to analyze the effect of tournament incentives and management overconfidence on fraud in financial statements. Then, this study also analyzes the indirect effect of tournament incentives and management overconfidence on fraud in financial statements mediated by earnings management. The samples used in this study are primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and publish financial reports in the period 2018 - 2022. The results of this study reveal that the tournament incentives variable has no effect on earnings management, management overconfidence has a positive effect on earnings management, tournament incentives has no effect on fraud, management overconfidence has no effect on fraud, earnings management has a positive effect on fraud, earning management does not mediate the effect of tournament incentives on fraud in financial statements, and earning management mediates the effect of management overconfidence on fraud in financial statements.
PERAN PENGUNGKAPAN MANAJEMEN RISIKO, GREEN BANKING DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERBANKAN DI INDONESIA
Firm value is seen as an important aspect in a company because it can reflect the condition of the company. This research aims to empirically prove the influence of intellectual capital, risk management disclosure, and green banking on the value of banking sector companies in Indonesia. The population in this research are banking sector companies registered on the IDX during the research period, namely 2020-2022. Using the purposive sampling method, 27 companies were obtained (n = 81 observations). The data analysis method used in this research is multiple linear regression which is processed using the SPSS 23 application. Based on the analysis result, it shows that intellectual capital, risk management disclosure and green banking simultaneously influence the value of banking sector companies. The results of this research also show that intellectual capital and green banking have a significant effect on firm value, while risk management disclosure does not have a significant effect on firm value.
THE INFLUENCE OF RETURN ON EQUITY, DEBT TO ASSET RATIO AND PRICE TO BOOK VALUE ON SHARE RETURNS OF CONSUMPTION GOODS COMPANIES LISTED ON THE IDX
This research aims to examine Return on Equity (ROE), Debt To Asset Ratio (DAR) and Price to Book Value (PBV) which influence stock returns. The research method used is descriptive analysis using Eviews 10. The research sample uses data from consumer goods companies listed on the Indonesia Stock Exchange for the 2017-2022 period or for 6 years, by processing data from 36 companies and having a total sample of 216 companies. . The secondary data selection process uses a purposive sampling method and uses multiple regression analysis. The results of the research show that the independent variables are: Return on Equity which is proxied by X1, Debt to Asset Ratio which is proxied by X2, and Price to Books Value which is proxied as X3 has a positive and significant effect on the dependent variable, namely: Stock returns which are proxied as Y.
APPLICATION OF ARTIFICIAL INTELLIGENCE FOR SUSTAINABLE DEVELOPMENT GOALS: A REVIEW AND PERSPECTIVE
Nowadays, Artificial Intelligence (AI) has emerged as an innovative technology made increasingly popular in many sectors. The adoption of AI techniques offers alternative innovative approaches to reach Sustainable Development Goals (SDGs). This study investigates the current issues, challenges, and prospects while using AI with a particular focus on the potential of AI to contribute to the achievement of the SDGs. AI technologies can improve environmental data processing, assessment, and decision-making by enhancing precision, efficacy, and efficiency. Particularly in terms of the development of AI strategies and the adoption of AI-based solutions in environmental performance. The integration of AI into management practices can facilitate sustainable development and help government and stakeholders achieve their strategic goals. This study provides meaningful insight for government, researchers, and stakeholders to make good the policy and regulations.
DETERMINANT OF INTENTION TO USE E-WALLET AS A DIGITAL PAYMENT PRODUCT FOR MSME
This research aims to analyze the influence of perceived risk, perceived ease of use, and perceived usefulness on the intention to use e-wallets as a digital payment among consumers who shop at MSMEs. Technological developments have made it easier for consumers to make transactions in all fields. One of them is in the payments sector. Developing digital payments that consumers can use to make transactions. This change causes product providers, one of which is MSMEs, to also make changes in providing payments for consumers. The research was conducted quantitatively. Data collection uses purposive sampling. The total number of Y and Z generation respondents taken was 200. Data was collected directly from consumers who had made transactions with MSMEs using digital wallet payments. Instrument and variable testing use validity and reliability. Test the hypothesis using SEM-SmartPLS. The results of the hypothesis test showed that eight hypotheses were accepted. Perceived usefulness mediates perceived risk and perceived ease of use on Intention to use. Generations Y and Z can moderate perceived risk, perceived ease of use, and perceived usefulness on Intention to use. Perceived ease of use influences perceived usefulness and intention to use. Perceived risk influences perceived usefulness and intention to use. Perceived usefulness influences the intention to use e-wallets. This research contributes to the development of digital payments.
THE EFFECT OF OPERATING CASH FLOW VOLATILITY, AMOUNT OF ACCRUALS, AND LEVEL OF DEBT TO THE EARNINGS PERSISTENCE
The overall economic downturn in 2020-2021 has huge impact on many companies, to an extend that many companies was failed to maintain their earnings and some of them have to closed their business. However, there are companies in the financial sector that successfully maintaining, and even raising their earnings during the years. The aim of this research is to determine whether the operating cash flow volatility, the amount of accruals, and the level of debt had an impact on earnings persistence in financial sector companies. This research uses signaling theory, with the earnings persistence variable as the dependent variable, operating cash flow volatility, amount of accruals, and the level of debt as independent variables, and firm size as the controlling variable. The sampling method used was purposive sampling, with Financial Reports of Financial Sector Companies on the Indonesian Stock Exchange as data source from year 2018-2022. This research also used multiple linear regression as data processing method with the SPSS application. The results of this research is according to partial test, operating cash flow volatility and the amount of accruals have no effect on earnings persistence, while the level of debt have a negative effect on profit persistence.
BEHAVIORAL INTENTION TO USE ACCURATE WITH THE UTAUT MODEL
This research aims to determine the influence of performance expectancy, effort expectancy, and social influence on behavioral intention regarding the use of accuracy among students at the Faculty of Economics, Jakarta State University. Using quantitative research methods and the samples used were 115 samples. Taken using the purposive sampling method with the category of active students of Accounting Education, Jakarta State University, Class 2020-2022, and have used accurate in the last 1 (one) year. This research uses multiple regression analysis techniques with a hypothesis test consisting of the t test. The results obtained in this research are (1) There is an influence between performance expectancy and behavioral intention in Accounting Education students at Jakarta State University. (2) There is an influence between effort expectancy and behavioral intention in Accounting Education students at Jakarta State University. (3) There is an influence between social influence on behavioral intention in Accounting Education students at Jakarta State University. Based on this research, accurate can be an alternative in learning for financial and accounting data processing because it is easy to understand and helps in the accounting recording process supported by the availability of facilities and infrastructure for accurate learning.
AN ANALYSIS OF THE INFLUENCE OF PUBLIC OWNERSHIP, DIVIDEND POLICY, GREEN ACCOUNTING AND COMPANY AGE ON FINANCIAL PERFORMANCE
Investment in the consumer goods sub-sector is one of the favorite investments in the eyes of investors taking into account the business performance of the target company. This research aims to test and explain the influence of public ownership, dividend policy, green accounting and company age on financial performance. In this research, public ownership is measured by the proportion of public ownership, dividend policy is measured by the Dividend Payout Ratio, Green Accounting is measured by the PROPER rating index, company age is measured by the length of time the company has been established and financial performance is measured by Return on Assets (ROA). This research is a quantitative study using 63 data from manufacturing companies in the consumer goods sector in 2020-2022. The results of the research show that public ownership, dividend policy and green accounting have no effect on financial performance, while company age has an effect on financial performance.
PENTAGON FRAUD AND FRAUDULENT FINANCIAL REPORTING WITH BENEISH M-SCORE MODEL IN BANKING INDUSTRY
Using the Beneish M-Score model, this research examines the impact of pentagon fraud on the discovery on indications of financial statement fraud. This study uses logistic regression analysis for a sample of 46 banking companies listed on the Indonesia Stock Exchange from 2019-2021. The result of this study show that audit opinions and change in directors have a significant negative effect on fraudulent financial report. Fraudulent financial report is not effected by financial stability, external pressure, ineffective monitoring, digitalization, and frequent of CEO. This research contributes to the application of the Beneish M-Score model to identify indications of fraud in financial reports such as measured by the fraud pentagon elements.
ANALYSIS OF THE TIMELINESS OF SUBMITTING FINANCIAL REPORTS FOR RETAIL COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR 2020-2022
The purpose of this research is to determine the factors that influence the timeliness of submitting financial reports for retail companies listed on the Indonesian Stock Exchange in 2020 - 2022. This research uses secondary data in the form of annual financial reports obtained from the Indonesian Stock Exchange website. The data used is panel data with multiple linear regression analysis. The sample was determined using purposive sampling. The dependent variable used is the timeliness of submitting financial reports, while the independent variables used are financial performance (ROA), liquidity (CR), company size and leverage (DER). The research results show that the data is normally distributed and free from classical assumption problems. Regression analysis shows that financial performance has no effect on the timeliness of submitting financial reports. Liquidity and company size have a positive effect on the timeliness of submitting financial reports. Meanwhile, leverage has a negative effect on the timeliness of submitting financial reports. Simultaneously, profitability, liquidity, company size and leverage influence the accuracy of submitting financial reports on the Indonesian Stock Exchange.
THE ROLE OF TAX SANCTIONS IN MODERATING THE EFFECT OF UNDERSTANDING AND AWARENESS OF TAXPAYERS ON TAXPAYER COMPLIANCE OF SMALL MICRO AND MEDIUM ENTERPRISES USING E-COMMERCE
This study aims to determine the role of sanctions on understanding and awareness of e-commerce MSME taxpayer compliance. This study uses a sample of 48 micro, small and medium business traders using e-commerce in South Jakarta. The data used in this study is quantitative data sourced from MSMEs that sell customised clothing on Tokopedia and Shopee e-commerce. The data collection method uses a questionnaire with a Likert scale. The results of the study show that understanding and sanctions affect increasing individual taxpayer compliance in MSME traders of custom-made clothing sold on e-commerce sites Tokopedia and Shoppee in the South Jakarta area.
CONTRIBUTION OF ZAKAT, INFAQ AND PRODUCTIVE ALMS IN HELPING THE COUNTRY'S ECONOMY POST COVID-19
The COVID-19 pandemic, which began in early 2020, has had significant global impacts, leading to a decline in household consumption, reduced investment due to economic uncertainty, and lower levels of overall consumer spending. In the context of the COVID-19 pandemic, Zakat, Infaq, and Sedekah (ZIS) play a crucial role by providing direct assistance to affected beneficiaries, empowering micro, small, and medium enterprises (MSMEs) to strengthen the economy, and supporting the health and education sectors to mitigate widespread economic impacts. This research aims to analyze the role of Zakat, Infaq, and Sedekah (ZIS) management institutions in assisting the post-COVID-19 economy in Indonesia. The research methodology employed is descriptive, supplemented by literature review studies. The findings indicate that Zakat Management Institutions (ZIS) play a vital role in responding to and addressing the impacts of the COVID-19 pandemic in Indonesia, despite facing challenges in distribution and optimal fund utilization. Close collaboration between the government, community, and Zakat Management Organizations (OPZIS) is key to ensuring effective fund distribution. Empowering Zakat through digital innovation and the Cash for Work (CFW) program emerges as a solution to mitigate the health and economic crisis's impact, contributing positively to building a fair and sustainable economic development.
PENGARUH TAX PLANNING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI
This research aims to examine the effects of corporate tax planning and carbon emission disclosure on firm value, with an independent board of commissioners as a moderating variable. Firm value is measured using Tobins Q and corporate tax planning using ETR. Data were collected using purposive sampling from non- cyclical and cyclical sector companies during the period 2021-2022, resulting in a total of 231 samples. The findings reveal that corporate tax planning has a positive impact on firm value. However, carbon emission disclosure and independent board of commissioners do not influence firm value. In relation to moderation, it was found that independent board of commissioners does not strengthen the positive relationship between corporate tax planning and firm value. In contrast, independent board of commissioners enhances the positive relationship between carbon emission disclosure and firm value. These findings provide insights into how corporate tax planning and carbon emission disclosure practices can affect firm value, with the role of independent board of commissioners in moderating these relationships. The implications of this research can assist companies in optimizing their tax planning strategies and improving carbon emission disclosures, taking into account the role of independent commissioner of the company.
PENGARUH AUDIT TENURE, PERGANTIAN MANAJEMEN, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
This study aims to obtain empirical evidence of the effect of audit tenure, management turnover, and financial distress on switching auditors. The research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research method uses quantitative shortages with sampling using puposive sampling. The switching auditor in this study used a dummy variable proxy. The data analysis technique used is logistic regression analysis. The results of this study show that financial distress affects switching auditors, while tenure audits and management changes do not affect switching auditors.
ANALYSIS OF FIRM-LEVEL CHARACTERISTICS ON CAPITAL STRUCTURE DURING THE COVID-19 PANDEMIC IN NON-FINANCIAL COMPANIES LISTED ON THE IDX
This study examines firm-level characteristics in the capital structure during the covid-19 pandemic, utilizing a sample comprising 364 Indonesian companies over a span of 4 years (with a total of 1,456 observations). The research data underwent processing using the fixed effect method through the utilization of Eviews version 12 software. We discovered three new findings. Firstly, firm-level characteristics significantly influence on the capital structure during the covid-19 pandemic, especially of profitability, non-debt tax shields, and earnings volatility. Secondly, this research are consistent with both the trade-off theory and the pecking order theory