Prosiding Konferensi Ilmiah Akuntansi XI

THE EFFECT OF ASSETS INTENSITY, GOOD CORPORATE GOVERNANCE, AND AUDIT QUALITY ON STICKY COST

Monifa Nirely Wijaya, Diana Frederica — Wed, 06 Mar 2024 00:00:00 +0100

Sticky costs are asymmetric costs caused by the continuity of cost responses to changes in activity, where changes in costs are not completely proportional to increases in activity and decreases in activity. This study aims to determine the effect of assets intensity, Good Corporate Governance, and audit quality on sticky cost. This research is quantitative research. Type of data used was secondary data sourced from the company’s financial statement from www.idx.co.id. The population in this study are consumer non-cylicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of determining the sample in this study used purposive sampling method with total sample 258 samples. The data analysis method that used multiple linear regression with Eviews 12 software. The results of this research show that the R square value is sixty point ninety three percent, meaning that the dependent variable can be explained by the three independent variables. Meanwhile, thirty-nine point zero seven percent is influenced by other factors. The results of this study indicate that Good Corporate Governance has a significant positive effect on sticky cost. Meanwhile, assets intensity and audit quality has no significant effect on sticky cost.

ANALYSIS OF FIRM-LEVEL CHARACTERISTICS ON CAPITAL STRUCTURE DURING THE COVID-19 PANDEMIC IN NON-FINANCIAL COMPANIES LISTED ON THE IDX

Andre Krisdyansen, Yanuar Nanok Soenarno — Wed, 06 Mar 2024 00:00:00 +0100

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

ANALYSIS OF THE INFLUENCE OF DIVIDEND POLICY, MANAGEMENT EFFICIENCY, AND COMPANY SIZE ON THE COMPANY VALUE OF BUKU 4 BANKS PERIOD 2017-2022

Fadlan Resha Zihni Koorniaharta, Yunia Panjaitan — Wed, 06 Mar 2024 00:00:00 +0100

In carrying out a stable business process, a company's management needs to have a goal of maximizing share prices. This research aims to test whether Dividend Policy, Management Efficiency, and Company Size have an influence on Company Value in banking companies. The method used to determine the sample in this research was purposive sampling method and a sample of 5 banking companies that were consistently listed in BUKU 4 during the period of 2017 to 2022 was obtained. This research used linear regression with data of 30 observations obtained from 5 banking companies. The results obtained from this research are that Dividend Policy has an insignificant effect on Company Value. Meanwhile, Management Efficiency and Company Size have a significant effect on Company Value.

ANALISIS PENGARUH AUDIT FEE DAN JUMLAH PARTNER TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI TAHUN 2018-2022

Laurensia Yuwono, Petrus Ridaryanto — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to analyze the impact of audit fees and the amount of partners on management decisions regarding auditor switching in companies within the property, real estate, and construction sectors listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research method employed is logistic regression analysis using the Statistical Product and Service Solutions or commonly known as SPSS software. The sampling technique utilized in this study is purposive sampling, with audit fees obtained from the companies' annual reports and the public accountant office database from the Financial Services Authority (OJK) serving as the data source. The study includes a total of 87 data samples based on the specified criteria. The research findings indicate that the audit fee variable does not have a significant impact on auditor switching, while the number of partners variable shows a negative influence on auditor switching.

ANALYSIS OF THE INFLUENCE OF BANK HEALTH LEVEL AND INTELLECTUAL CAPITAL ON COMPANY VALUE IN THE BANKING INDUSTRY PERIOD 2017-2022

Shannon Geraldine Nathanael, Hyasshinta Dyah S. L. Paramitadewi — Wed, 06 Mar 2024 00:00:00 +0100

Banks are one sector that supports the excellence of the business sector, playing a role in supporting the Indonesian economy through lending to other businesses. When the company value is good, it means that people can trust the bank. However, many companies have seen their company value decline because they focus more on tangible assets than intangible assets. This research aims to analyze the influence of the level of bank health and intellectual capital on company value. Using samples from the banking industry in the 2017-2022 period and using multiple linear regression methods, this research found that the CR, NIM and CAR variables had a positive effect on company value. Meanwhile, LDR and GCG have a negative effect on company value. Meanwhile, NPL, LAR, ROE, OE, and VAIC have no effect on company value.

THE MEANING OF FEES IN THE MA'SANDUK RITUAL RAMBU SOLO FUNERAL TRADITIONS IN TORAJA

Dhea Putri, Abdul Kahar, Nurlaela Mapparesa, Muhammad Iqbal — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the meaning of costs at the ma'sanduk ritual stage in the Rambu Solo burial custom in Sadan Balusu, North Toraja Regency. This research uses descriptive qualitative methods by applying Miles Huberman's data analysis stages. The traditional Rambu Solo funeral ceremony for the North Toraja people aims to honor the spirit or soul of someone who died and send it to the spirit world or can be said to be a form of perfecting the spirit of a deceased human being. The Rambu Solo ceremony is carried out by the Toraja people based on the beliefs they hold and based on social level, as well as the throne, customs and customs that have been passed down from generation to generation. The Ma'sanduk ritual is one of the stages in the Rambu Solo funeral custom which is carried out by distributing food ingredients in the form of meat, rice, drinks, betel and other equipment. Research findings show 4 strata in society, namely to'parenge, to'makaka, padampi, tulak, bala in the strata of society. The benefit of the ma'sanduk ritual is to get to know the close family of the deceased and there are certain parts given to relatives of the deceased and also close family. This is a symbol of brotherhood.

AUDITOR REPUTATION MODERATES THE DETERMINANTS OF INCOME QUALITY

Suwaldiman, Mujahid Hamzah Khalid — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to test the impact of liquidity, leverage, institutional ownership, and firm size on earnings quality with auditor reputation as a moderating variable. The population of this study are infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange for the period 2015-2022. The number of samples was selected using the purposive sampling method, which obtained 19 companies or 139 company data. This research analysis shows that liquidity, leverage, and firm size do not affect earnings quality. Meanwhile, institutional ownership has a significant positive effect on earnings quality. This research also reveals that auditor reputation cannot strengthen the impact of liquidity, leverage, institutional ownership, and firm size on earnings quality.

INVESTMENT RECONFIGURATIONABILITY AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SIZED ENTERPRISES: A BIBLIOMETRIC AND SYSTEMATIC LITERATURE REVIEW

Shoimatul Fitria — Wed, 06 Mar 2024 00:00:00 +0100

Belum Ada

SUPPORT TRANSFORMATIONAL LEADERSHIP TOWARDS GENERATION Z: SYSTEMATIC LITERATURE REVIEW

Eldes Willy Filatrovi, Ismi Darmastuti — Wed, 06 Mar 2024 00:00:00 +0100

Support Active leaders are very necessary in support sustainability organization and performance employee . Leadership is element important in influence attitudes and behavior employee play role important in reach superiority competitive and purposeful organization . In terms of This is leadership transformational appear as dominant and perceived leadership _ as decider important performance work . Continuity life something organization determined by the proactive strategy implemented in handling it challenge global and disruptive technology . This is also supported by leaders who transform in development competitive. Transforming leaders will give support for employees , in particular employee with active and intelligent characteristics _ for example generation millinelas . Engaged employees _ is asset important organization Because they commitment a strong organization that can direct organization going to success . Likewise , personality proactive called as characteristic personality stable as can be bring meaningful change . _ Additionally , engagement _ Work linked with behavior Work innovative .

GREEN TRANSFORMATIONAL LEADERSHIP TERHADAP PERILAKU KARYAWAN: SYSTEMATIC LITERATURE REVIEW

Randika Shafly Fawwaz, Ismi Darmastuti — Wed, 06 Mar 2024 00:00:00 +0100

Perusahaan dan individu menyadari betapa seriusnya masalah lingkungan hidup dan mendukung penerapan model bisnis yang berkelanjutan. Perilaku ramah lingkungan pada karyawan, yang merupakan suatu bentuk tindakan pro lingkungan di tempat kerja, sangat penting bagi organisasi untuk mencapai tujuan konservasi kawasan. Untuk mendorong green transformational leadership, penting untuk memahami penyebab dan dampak perilaku pro lingkungan, serta faktor-faktor yang mempengaruhi faktor-faktor tersebut. Tinjauan literatur sistematis ini menawarkan tinjauan komprehensif terhadap artikel penelitian terkait green transformational leadership terhadap perilaku karyawan. Berasal dari banyak artikel tentang penerapan green transformational leadership terhadap kinerja presenter dan peserta konferensi. Tinjauan sistematis literatur yang dipermasalahkan menggunakan metode pelaporan pilihan untuk tinjauan sistematis dan analisis meta. Analisis beberapa penelitian terkait manfaat green transformational leadership terhadap kemampuan akademik. Penelitian diberbagai jurnal menunjukkan bahwa green transformational leadership memiliki siasat rahasia untuk mengajarkan keterampilan kepemimpinan kepada siswa melalui nilai harmonis dan mengajak siswa untuk mengeksplorasi hubungan antara orang-orang tersebut dengan orang lain. Hasil empiris mendukung hasil hipotesis yang menunjukkan bahwa gaya kepemimpinan green transformational leadership mempunyai pengaruh tidak langsung terhadap perilaku karyawan melalui penyelarasan nilai dan efek mediasi yang dapat memediasi oleh green identity

CAREER OPPORTUNITY CHALLENGE IN THE ORGANIZATION, SYSTEMATIC LITERATURE REVIEW

KARMILA UTARI, MIRWAN SURYA PERDHANA — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to investigate the trends in existing studies in the field of Career Opportunity Challenges in the organization in terms of definitions, theories, themes, and methodologies. Career opportunity challenge is one of the principal drivers of employee performance. This research is a systematic literature review conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis method, which is carried out systematically by adhering to the correct stages or research protocols with the Scopus database. A total of 32 articles published in 26 journals from 2021-2023 were selected. This study used systematic data to reveal trends in career opportunity challenges, quantitative analysis, and a literature review to define relevant themes within the topic. 32 articles were obtained that were appropriate to the topic and entered into Q1, Q2, and Q3 Scopus. A total of 16 articles or 50% Q1, 9 articles or 28,13% Q2, and 7 articles or 21,88% Q3. There are 7 research articles in the health research object category (21.88%). Health objects include, among others, respondents who come from health workers, for example, nurses, doctors, medical students, midwives, pharmacists, and psychologists. Meanwhile, research objects in the academic or educational category were 13 articles (40.63%), this number was the largest category in this literature review and dominated compared to other research objects. Furthermore, research related to career opportunity challenges has a research object that discusses gender equality, which assesses whether there are differences in treatment between men and women in the competition for a good career. There are 3 articles discussing gender equality or 9.38% of the total literature review. then there were 9 research articles with the objects studied, namely employees, 9 studies (28.13%). So that future research agendas can examine similar sectors (education) in different countries or with different objects. the previous article was carried out on average in European countries, namely 18.75%, followed by Australia with 5 articles or 15,63%. The next country that was the research location was the United Kingdom with 4 studies (12.5%), then the United States (US) 3 articles (9.38%). While in other countries there is one research each. These results indicate that in developed countries there has been a lot of research related to career opportunity challenges, but there is still little research in developing countries. It is necessary to carry out tests in developing countries to see whether this topic is suitable for application in those countries so that a broader picture is obtained.

ANALISIS OF GREEN HUMAN RESOURCE MANAGEMENT

Marliza Ade Fitri — Wed, 06 Mar 2024 00:00:00 +0100

Belum Ada

THE PHENOMENON OF CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW

Yulius Wahyu Setiadi — Wed, 06 Mar 2024 00:00:00 +0100

For the past forty years, research on corporate social responsibility and its connection to business success has dominated the field of corporate social responsibility studies. Over time, the area has experienced tremendous advancements and changes. The growing spike in research articles in this area, particularly after 2010, indicates that scholars are very interested in examining the connection between corporate social responsibility and firm performance. The goal of this study is to draw attention to the growing body of information and research on corporate social responsibility and its impact on firm performance. In order to conduct a bibliometric study, research publications published in the Scopus database between 1990 and 2022—a span of 32 years—were chosen for this purpose.

NETWORK CAPABILITY IN DCT THEORY A BIBLIOMETRIC AND SYSTEMATIC LITERATURE REVIEW

Arman Hadi — Wed, 06 Mar 2024 00:00:00 +0100

Belum Ada

THE EFFECT OF CHANGES IN VAT RATES AND COMPANY RISKS ON TAX AVOIDANCE IN COAL MINING COMPANIES

Iren Meita, Dade Nurdiniah — Wed, 06 Mar 2024 00:00:00 +0100

One of the largest contributors to state income is mining companies, where in 2019 mining companies contributed tax revenues of IDR 33.43 trillion. Based on Law No. 11 of 2020 concerning Job Creation which amends the VAT Law Article 4A paragraph (2), Coal was previously not subject to VAT, and in 2022 the VAT rate will change to 11%, which was previously 10%, so from this explanation the aim of this research is to determine the relationship between changes in VAT rates on tax avoidance and the relationship between company risk and tax avoidance. The research object used is from the Indonesian Stock Exchange for Coal Mining Companies in Indonesia from the year corresponding to the start of VAT imposition and changes in rates, namely 2021-2023. Data were analyzed using multiple regression analysis, and to determine the sample using purposive sampling technique. From the results of the hypothesis test, it was found that there is no significant relationship between changes in VAT rates and tax avoidance, and there is a significant relationship between company risk and tax avoidance/

IMPACT OF PSAK 71 IMPLEMENTATION AND AUDIT COMMITTEE EFFECTIVENESS ON EARNINGS MANAGEMENT IN THE BANKING SECTOR

Azizah Ulfah, Vera Diyanti — Wed, 06 Mar 2024 00:00:00 +0100

This study examines the influence of PSAK 71 implementation and audit committee supervision on restricting managerial discretion in loan loss provisions among 42 selected banks listed on the Indonesian Stock Exchange from 2017 to 2022. This research uses the Kanagaretnam et al., (2010) research model in measuring managerial discretion and the (Sitorus & Diyanty, 2019) scoring method in audit committee. Using this model, this research found that the implementation of PSAK 71 and audit committees had an impact on increasing bank managerial discretion. This explains that the implementation of PSAK 71 and the audit committee have not been able to limit managerial discretion, which may be due to the influence of unstable economic conditions due to the pandemic and countercyclical policy to anticipate the impact of the pandemic. Based on this, strategies for adjusting earnings management controls are very necessary in facing uncertain economic situations, such as the COVID-19 pandemic.

DOES CORPORATE GOVERNANCE AND FIRM PERFORMANCE IMPROVE SUSTAINABILITY REPORT DISCLOSURE?

Pembayun Kinanti Retnaningrum, Nico Alexander — Wed, 06 Mar 2024 00:00:00 +0100

The operational activities of the company have the objective of maximizing profits. Every profit made will come at a cost of the social and environmental circumstances. The continual existence of humans and other living things associated with the company's operations will be impacted by this issue. Due to their need to survive, businesses are now more concerned with the environment and its surroundings, as shown by the CSR that they report on in their sustainability reports. The performance of the company and the presence of good corporate governance both support this disclosure. The purpose of this study was to gather empirical data regarding the impact of corporate performance and governance on sustainability report disclosure. The companies that are used are those that publish sustainability reports between 2020 and 2022 and are classified as basic material, cyclical, and non-cyclical companies. Purposive sampling was used to choose the research sample, which included 37 companies in total. Regression analysis on panel data was utilized to test the research hypothesis. The findings show that while leverage has a negative impact on disclosure in sustainability reports, governance, liquidity, and profitability have no effect on disclosure. Stakeholders can learn from this study what elements may improve the disclosure of information in corporate sustainability reports.

PENGARUH LIQUIDITY, FIRM SIZE, FINANCIAL CONDITION, DAN VARIABEL LAIN TERHADAP AUDIT REPORT LAG

INDAH MARIANA PUTRI, MUHAMMAD ARIEF EFFENDI — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this research to obtain empirical evidencere related to the influence of Profitability, Liquidity, Firm Size, Size of Public Accounting Firm, Audit Committee Gender, and Financial Condition on Audit Report Lag. The population in this research is companies in the consumer cyclical and consumer non-cyclical sectors listed in Indonesia Stock Exchange (IDX) from 2020-2022. The data source in this research was obtained from Indonesia Stock Exchange (IDX). The sample selection method used purposive sampling with multiple regression analysis techniques, resulting in 179 companies that met all the research criteria, with a total of 537 data used in this research. The research results indicate that Profitability, Size of Public Accounting Firm, and Financial Condition have a negative influence on Audit Report Lag. However, Liquidiy, Firm Size, and Audit Committee Gender do not have an influence on Audit Report Lag.

PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN

Febrian Kwarto, Elfian Chandra — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to analyze the impact of internal controls on fraud prevention efforts commonly occurring in retail businesses. Fraud is a serious issue affecting the retail industry, not only in Indonesia but worldwide. It is a major concern for business owners, employees, government, and the general public. This study is expected to assist companies in understanding the role of internal controls in preventing fraud, allowing them to design more effective policies. The study population comprises Retail X, one of the largest minimarket chains in Indonesia. The research is conducted in Jakarta using a quantitative method, employing questionnaires, and involving 121 randomly selected samples from Retail X stores. The independent variables in this study encompass pressure, opportunity, rationalization, competence, and arrogance, while the dependent variable is fraud prevention. The results of this research are expected to provide valuable insights for companies in addressing fraud issues and designing more effective fraud prevention policies. It also serves as a significant contribution to the government and society in maintaining business integrity and preventing losses due to fraud.

ANALYSIS OF TUNNELING INCENTIVE, BONUS MECHANISM, TAX MINIMIZATION AND MULTINATIONALITY ON TRANSFER PRICING IN THE ERA OF CHANGING TAX RATES

Britney Pranatyo, Paulina Sutrisno — Wed, 06 Mar 2024 00:00:00 +0100

The aim of this research is to determine the influence of tunneling incentives, bonus mechanisms, tax minimization, multinationality, leverage and intangible assets on transfer pricing decisions in consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. This research was carried out because there were still inconsistencies in the results of previous research and was carried out in the period after the onset of COVID-19 which caused several changes to the tax rate rules in Indonesia. The population in this research is all companies in the consumer cyclicals and non-cyclicals sectors listed on the Indonesia Stock Exchange from 2020 to 2022. The research sample was obtained using a purposive sampling method, consisting of 59 companies that met the sampling criteria, with a total of 236 data. Statistical testing in this research uses the multiple regression method. The research results show that multinationality has a positive influence on transfer pricing. However, tunneling incentives, bonus mechanisms, tax minimization, leverage and intangible assets have no effect on transfer pricing.

THE INFLUENCE OF GCG ON THE FINANCIAL PERFORMANCE OF BANKING COMPANIES LISTED ON THE IDX FOR THE 2020-2022 PERIOD

Intan Permata Sari, Maulana Malik Muhammad — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to examine the influence of good corporate governance on the financial performance of banking companies on the Indonesia Stock Exchange in 2020-2022. The aim of this research is to determine the effect of implementing Good Corporate Governance on financial performance. The purpose of implementing GCG is to encourage the achievement of corporate sustainability through management based on the principles of transparency, accountability, responsibility, independence and fairness. This study uses a quantitative approach. The method used is the purposive sampling method. The population in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The research results show that GCG proxies, namely, independent commissioners, managerial ownership, institutional ownership, audit committees influence the company's financial performance.

THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND STOCK RETURNS ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION

Angeline Aurelia, Florencia Irena Lawita — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this study is to analyze the effect of profitability, leverage, and stock returns on going concern audit opinion. In this study, nominal scale computations on going concern audit opinion serve as the dependent variable. Profitability, leverage, and stock return are the independent variables in this study. The variables for profitability, leverage, and stock return are determined using a ratio scale, while the variables for going concern audit opinion are determined using a nominal scale. The population used is all of the mining sector companies that are listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The number of samples in this study were 10 companies using a purposive sampling method so that 30 samples were obtained. This study used the logistic regression method using SPSS26 application. The result showed that profitability had a negative effect on going concern audit opinion, while leverage and stock return had no effect on going concern audit opinion

INFLUENCE OF INTERNAL AUDIT FUNCTION, COMPLEXITY OF THE COMPANY, SIZE OF THE AUDIT FEE

Salsabila Nurkolifah, Florencia Irena Lawita — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to examine the relationship between the internal audit function, company complexity, and the size of the public accounting firm with audit fee for manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This research uses purposive sampling method with internal audit function, company complexity, and size of public accounting firm as independent variable and auditor fee as dependent variable. The results of this study indicate that the internal audit function has a negative effect on audit fee, company complexity, and the size of the Public Accounting Firm have a positive effect on audit fee. From the results of this study has proven the hypothesis that has been proposed. With the results of this study, it can be proven that the role of the external auditor is very important and has a great responsibility, leading to higher audit fee as well.

THE EFFECT OF AUDIT TENURE, AUDIT FEE, AND COMPANY SIZE ON AUDIT QUALITY

Henry Irwan, Maulana Malik Muhammad — Wed, 06 Mar 2024 00:00:00 +0100

This study was conducted to determine the effect of the variables Audit Tenure, Audit fee, and Company Size on Audit Quality.The data used in this study are secondary data obtained from the financial statements of banking sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 which were selected using purposive sampling method.The data obtained were 47 companies with a total sample of 108.The data analysis technique used was logistic regression analysis using SPSS 26.The results of this study indicate that audit tenure has no effect on audit quality. Meanwhile, audit fees and company size have a positive effect on audit quality.

THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND STOCK RETURNS ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINION

Angeline Aurelia, Florencia Irena Lawita — Wed, 06 Mar 2024 00:00:00 +0100

EFFECT OF PROFITABILITY, LEVERAGE, AND FREE CASH FLOW ON EARNING MANAGEMENT WITH THE AUDIT COMMITTEE AS A MODERATION VARIABLE

Cristian Gunawan, Subagyo — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this research is to examine the impact of Profitability, Leverage, and Free Cash Flow on Profit Management with the Audit Committee as a moderating variable. From a sample of 135 financial reports with high and low Profit Management categories. The sampling method used in the research was purposive sampling. Data analysis techniques for hypothesis testing in this research are descriptive analysis, classical assumption test, f test, t test, Moderated Regression Analysis, and coefficient of determination. Data analysis used in this research used the SPSS program. The results obtained after analysis are (1) Profitability does not significantly influence Profit Management, (2) Leverage significantly influences Profit Management, (3) Free Cash Flow does not significantly influence Profit Management, (4) The Audit Committee is unable to moderate the influence of Profitability on Earnings Management, (5) the Audit Committee is able to moderate the influence of leverage on Earnings Management, and (6) the Audit Committee is unable to moderate the influence of Free Cash Flow on Earnings Management.

THE INFLUENCE OF TAX AMNESTY, TAXPAYER AWARENESS, AND TAXATION KNOWLEDGE ON TAX COMPLIANCE IN EAST BELITUNG

Jema Kurlia, Florencia Irena Lawita — Wed, 06 Mar 2024 00:00:00 +0100

The study aims to analyze the influence of tax amnesty, awareness on taxpayer, and taxation knowledge on the compliance of motor vehicle taxpayers in East Belitung. The author conducted a quantitative study using statistical methods, specifically structural equation modeling (SEM) with the partial least squares (PLS) or smartpls software. This study uses primary data collected through the distribution of questionnaries with a sampling method is a purposive sampling. The respondents of this study are taxpayers who own motor vehicle, both two wheeled and four wheeled with vehicle registration numbers in East Belitung with 100 respondents. The result of this study explain that the variables of tax amnesty, awareness on taxpayers, and taxation knowledge have a positive and significant effect of motor vehicle taxpayers in East Belitung.

THE INFLUENCE OF TAXPAYER AWARENESS AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE IN THE JABODETABEK AREA, WITH FINANCIAL EXPERTISE AS A MODERATION VARIABLE

Daniel Cenvintius, Oktavia — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this study is to determine how taxpayer awareness and taxation knowledge and financial expertise as moderation variables can affect individual taxpayer compliance in the Jabodetabek area. This study used quantitative methods by distributing questionnaires to 124 respondents. The study was tested using SmartPLS 4.0, and multiple linear regression analysis was used for sampling. The study found that taxpayer awareness positively and significantly affects taxpayer compliance; tax knowledge affects taxpayer compliance positively and significantly; financial expertise weakens the influence of taxpayer awareness on taxpayer compliance; and financial expertise weakens the influence of tax knowledge on taxpayer compliance.

FINANCIAL PERFORMANCE BEFORE AND AFTER THE REVOCATION OF PPKM

Morens Efrain Saroinsong, Lintje Kalangi, Sintje Rondonuwu — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to evaluate the impact of the repeal of the PPKM policy on the financial performance of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The focus of the analysis is on two main performance indicators, namely debt to asset ratio and earnings per share, for 2022 before the repeal of PPKM and 2023 after the repeal of the policy. There were 45 samples selected from 122 companies using the purposive sampling method. The analysis techniques in this research uses different tests and statistical processing applications, namely SPSS V25. The research results show that there is significant difference in financial performance as measured using the debt to asset ratio and earning per share between 2022 and 2023 after the revocation of the PPKM policy

PENGARUH EARNINGS MANAGEMENT DENGAN DIMODERASI KONEKSI POLITIK TERHADAP TAX AVOIDANCE

Sherly Ellen, Agustin Palupi — Wed, 06 Mar 2024 00:00:00 +0100

This research was conducted to obtain empirical evidence regarding the effect of Earnings Management, firm size, leverage, profitability, institutional ownership, and audit committee as independent variables on tax avoidance with political connection moderating Earnings Management. This type of research is a quantitative research using secondary data sources obtained from the company’s financial statements.The population used in this study are consumer cyclicals and consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. In this study, the sampling technique used was the purposive sampling method with 5 predetermined research criteria to obtain a total sample of 58 companies or as many as 174 research data. The data analysis technique in this study used multiple regression analysis to test the hypothesis. The results of the analysis of this study indicate that the variable firm size and profitability has a significant positive effect on tax avoidance and leverage has a significant negative effect on tax avoidance. Meanwhile, the variable Earnings Management, institutional ownership, and audit committee have no effect on tax avoidance, with political connection does not moderate the influence of Earnings Management on tax avoidance.

THE EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY ON COMPANY VALUE IN MANUFACTURING SECTOR LISTED ON THE BEI

Yesita Sipayung, Herlina Lusmeida — Wed, 06 Mar 2024 00:00:00 +0100

This study discusses the influence of profitability, leverage and liquidity on company value. Purposive sampling was used as a sample method. 72 manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period were the research subjects. The findings show how profitability, leverage, and liquidity all impact business value. Leverage, liquidity, and profitability all impact a company's value, but profitability has no impact. Profitability serves as a measure for the success of business management. Leverage is a measurement of how far debt finances an institution and the possibility of default on its debt obligations. Liquidity is seen from how easy it is for an asset or institutional security to be converted into cash which is considered a very liquid asset because it can be used at any time.

THE ANALYSIS OF THE EFFECT OF NET PROFIT MARGIN, DEBT TO EQUITY RATIO AND EARNINGS PER SHARE ON STOCK PRICES

Yustinus Rawi Dandono, Ida Adhani — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the influence of NPM, DER, and EPS on share prices of manufacturing companies in the food and beverage sector partially and simultaneously. This research was conducted on 8 companies from 2016 to 2020. The method used was the purposive sampling method. The research findings partially show that NPM, DER, and EPS have a positive and significant effect on stock prices, while simultaneously show that NPM, DER, and EPS have a positive and significant effect simultaneously or together on stock prices. The coefficient of determination value is 65.3%, while the remaining 34.7% is explained by other variables not studied such as interest rates, ROA, ROE or inflation. The difference in this research lies in the research object, research time, measurements. instruments, literature used, theories used and research results. This research is expected to be able to provide benefits in the financial sector of a company and assess profit margins, debt to equity ratios, earnings per share and share prices.

PERSPEKTIF FINANCIAL SELF EFFICACY DAN FINANCIAL KNOWLEDGE DALAM PENGELOLAAN KEUANGAN PRIBADI MAHASISWA S-1 AKUNTANSI

Nelli Novyarni, Destria Ayu Atikah, Reni Harni, Kartijo — Wed, 06 Mar 2024 00:00:00 +0100

Pengelolaan keuangan pribadi merupakan suatu yang penting dilakukan untuk semua kalangan, salah satunya mahasiswa. Mahasiswa selalu identik dengan sikap up-to-date untuk memenuhi kebutuhan primer maupun sekunder. Hal ini perlu diterapkan agar tidak terjadi kegagalan dalam mengelola keuangan pribadi dengan menerapkan pengetahuan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh financial self-efficacy dan financial knowledge terhadap pengelolaan keuangan pribadi mahasiswa S-1 Akuntansi. Penelitian ini menggunakan jenis penelitian deskriptif berupa data kualitatif yang dikuantitatifkan dengan menggunakan Skala likert. Data yang digunakan dalam penelitian ini merupakan data primer dan data sekunder. Teknik pengumpulan data yang digunakan melalui penyebaran kuesioner dalam bentuk Google Forms. Metode analisis data yang digunakan uji asumsi klasik, uji analisis regresi linier berganda dan uji hipotesis. Hasil penelitian dari data yang diolah menggunakan perhitungan statistik SPSS Versi 26, ditemukan bahwa financial self-efficacy berpengaruh signifikan terhadap pengelolaan keuangan pribadi dengan nilai signifikansi sebesar 0,040 < 0,05. Financial knowledge berpengaruh signifikan terhadap pengelolaan keuangan pribadi dengan nilai signifikansi sebesar 0,007 < 0,05 dan secara simultan menyatakan bahwa financial self-efficacy dan financial knowledge berpengaruh secara simultan terhadap pengelolaan keuangan pribadi.

ANALYSIS OF THE EFFECT OF NET PROFIT AND ACCRUAL COMPONENTS ON PREDICTING FUTURE OPERATING CASH FLOWS IN MANUFACTURING COMPANY

Mohammad Yamin — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to analyze the influence of Net Profit and Accrual Components on Future Cash Flow Predictions in Manufacturing Companies, either partially or simultaneously. The analytical method used is multiple linear regression analysis with classic assumption test prerequisites, followed by partial significance using hypothesis testing, namely the T test, while simultaneously using the F test with a significance level of 5%. The research results show that partially the variables net profit and changes in inventory have a positive and significant effect on the prediction of future cash flows, while the variables changes in receivables and changes in payables have no effect on the prediction of future cash flows. Simultaneously, the variables net profit, changes in inventory, changes in receivables, and changes in debt influence predictions of future cash flows. The adjusted r-squared value in this study was 54.3%, while the remaining 43.7% was influenced by other independent variables. The differences in this research lie in the research object, research time, measuring tools, literature used, theory used, and research results. This research is expected to be able to provide benefits in the financial sector for a company by analyzing the influence of Net Profit and Accrual Components on Future Cash Flow Predictions.

ANALYSIS OF SUSTAINABILITY REPORT DISCLOSURE AND SUSTAINABILITY PERFORMANCE IN ENERGY, OIL AND GAS CLUSTER STATE-OWNED COMPANIES

Harbi Ash Shidiq, Adam Zakaria, Hafifah Nasution — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to analyze the disclosure of Sustainability Report (SR) and sustainability performance in Energy, Oil, and Gas Cluster BUMN Companies. This research takes PT Perusahaan Listrik Negara (Persero) and PT Pertamina (Persero) as research subjects. The research method used is descriptive quantitative method. The variables studied include Sustainability Report and sustainability performance. The results of this study indicate that the level of disclosure of Sustainability Report (SR) of PT Perusahaan Listrik Negara (PLN) and PT Pertamina shows a positive increase. PT PLN recorded an increase from 84% in 2021 to 88% in 2022. Meanwhile, PT Pertamina recorded an increase from 88% in 2021 to 100% in 2022. This increase reflects the company's commitment and efforts in improving transparency and accountability related to sustainability. The sustainability performance of PT Perusahaan Listrik Negara (PLN) and PT Pertamina has made positive achievements in environmental, social and economic aspects. Although there is an increase in environmental impacts, the companies still strive to reduce negative impacts by making positive contributions to ecosystem preservation. The results of this study can increase company awareness of the importance of sustainability. By realizing that sustainability performance can improve the company's reputation and increase trust from stakeholders.

ANALYSIS OF THE INFLUENCE OF FIRM SIZE, CAPITAL STRUCTURE, AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES IN FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES

Ida Adhani, Setiasih, Adhitama — Wed, 06 Mar 2024 00:00:00 +0100

The Effect of Firm Size, Capital Structure, and Good Corporate Governance (consisting of Board of Commissioners) on Stock Prices in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study aims to determine the effect of firm size, capital structure, and good corporate governance (consisting of board of commissioners) on stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The data used in this study is secondary data with purposive sampling method. From 31 populations, there are 8 samples of food and beverage manufacturing companies that meet the criteria as samples. The research method used in this study is multiple linear regression with classical assumption test requirements, followed by partial significance using hypothesis test, namely T test, while to know simultaneously using F test with significance level of 5%. The study shows partial results (T test) with the results of firm size having a negative and significant effect on stock prices, capital structure having a positive and significant effect on stock prices, and board of commissioners having a positive and significant effect on stock prices. And for the simultaneous research results (F test) showed the results of firm size, capital structure, and board of commissioners simultaneously affect stock prices. In addition, the predictive ability of the three unconstrained variables against stock prices can be seen from the coefficient of determination value of 53.6%. while the rest is 46.4% explained by other variables that are not studied outside the research model.

THE INFLUENCE OF AUDITOR QUALITY, LIQUIDITY, PROFITABILITY AND SOLVENCY ON GOING CONCERN AUDIT OPINION DURING THE COVID-19 PANDEMIC

Wed, 06 Mar 2024 00:00:00 +0100

This research aims to test and determine the influence of auditor quality, liquidity, profitability and solvency on the Going Concern Audit Opinion Empirical Study on Tourism, Hotel and Restaurant Sector companies listed on the Indonesian Stock Exchange. The data used in this research is secondary data obtained from collecting Annual Financial Reports which can be found on the Indonesia Stock Exchange (BEI) website. The sampling method uses logistic regression analysis. The analytical method used is descriptive statistical analysis, multicollinearity test, logistic regression analysis test using the Statistical Package for Social Sciences (SPSS) version 25 program. Based on the results of the Omnibus Tests of Model Coefficients test, a Chi-square result of 25,791 with Degree of Freedom (df) was obtained. ) of 4 and a significance value of 0.000, which is below 0.05. Thus, simultaneously Auditor Quality, Liquidity, Profitability, Solvency, influence the Going Concern Audit Opinion

THE INFLUENCE OF TAXPAYER COMPLIANCE, TAX REVENUE, AND TAX COLLECTION ON CORPORATE PPH REVENUE AT THE PRATAMA JAKARTA KEBAYORAN LAMA TAX SERVICES OFFICE (KPP)

Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the effect of taxpayer compliance on corporate income tax revenue, the effect of tax inspection on corporate income tax revenue, the effect of tax collection on corporate income tax revenue, the influence of taxpayer compliance, tax audit and tax collection on corporate income tax revenue. The population in this study are corporate taxpayers registered at the Jakarta Kebayoran Lama Primary Tax Service Office. The sampling technique uses the Purposive Sampling method. The analysis technique used in this research is multiple linear regression analysis with SPSS Version 25 Software for Data Processing. The results of this research partially show that the t test for the Independent Taxpayer Compliance variable has a significant effect on Tax Revenue. Tax Collection does not have a significant effect on Income Tax Revenue. The results of the F test simultaneously or together have a significant effect on Corporate Income Tax Revenue

FINANCIAL AND NON-FINANCIAL FACTORS ON STOCK PRICES OF EUROPEAN FOOTBALL CLUB

Huda Aulia Rahman, Muhammad Takrim — Wed, 06 Mar 2024 00:00:00 +0100

The aim of this research is to examine the influence of financial and non-financial factors on the share prices of European football clubs. Financial factors are measured by financial ratios in the form of profitability ratios, liquidity ratios, solvency ratios and activity ratios, while non-financial factors are measured by football performance. The sample used is European football clubs that sell their shares on the stock exchange for the research period 2021-2023. Data testing was carried out using multiple linear regression analysis with SPSS 26. The results of this research are that the only financial factor that influences share prices is liquidity, while the other three ratios do not influence share prices. Non-financial factors in the form of football performance have a positive effect on stock prices.

OPINION SHOPPING, AUDIT QUALITY, AND COMPANY FINANCIAL CONDITION VERSUS GOING CONCERN AUDIT OPINION

Anisa’A Silfitri, Widyaningsih Azizah, Nelyumna Rizal — Wed, 06 Mar 2024 00:00:00 +0100

The auditor's going concern audit opinion is an audit opinion that has been modified by the auditor to consider the possibility of the inability of a company's business continuity to continue its company. Auditors can't seem to simply accept management's optimistic viewpoints. The ability of the business to continue operating for the ensuing year is the main subject of the going concern review. This research is encouraged by the findings of earlier investigations that produced disparate results. This study looked at the impact of audit quality, opinion shopping, and the company's financial health on audit opinion. A logistics and transportation company listed on the Indonesia Stock Exchange for the 2019–2022 period serves as the research sample. Hypothesis testing is done using logistic regression. The results of this study indicate that opinion shopping has a significant negative effect on going concern audit opinion, so the first hypothesis proposed is proven. While the second and third hypotheses are not proven, the results of this study prove that audit quality and the company's financial condition have no significant effect on going concern audit opinion.

THE EFFECT OF DEFERRED TAX COSTS, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

Agnes Tiwan Andani, Prisila Damayanty, Tyara Amalia — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Sampling in this study using purposive sampling method with certain criteria so that a sample of 15 companies was obtained as a research sample. The data analysis method in this study used multiple linear regression analysis with the statistical tool SPSS Version 26. The results of this study indicate that deferred tax expense, tax planning has a significant effect on earnings management. Meanwhile, deferred tax assets have no significant effect on earnings management, while deferred tax expense, tax planning and deferred tax assets have a significant effect on earnings management together. Which means that with good tax planning earnings management practices can be avoided and the act of manipulating the condition of the company's financial statements can be presented properly in accordance with the actual situation.

ANALISIS KINERJA KARYAWAN PT. XYZ DI BEKASI YANG DIPENGARUH OLEH GAYA KEPEMIMPINAN DAN SISTEM INFORMASI AKUNTANSI

Nunuk Novianti — Wed, 06 Mar 2024 00:00:00 +0100

The performance of employees of a company organization will not run well, if you do not pay attention to the factors that influence it. The purpose of this study was to analyze employee performance as influenced by leadership style and accounting information systems. The research subject is at PT XYZ, which is one of the automotive industry manufacturing companies located in the Bekasi industrial area. The research method is quantitative method. The variables studied were employee performance as the dependent variable, leadership style and accounting information systems as independent variables. Data collection techniques in this study are using questionnaires and interview data as many as 50 employees randomly. The results showed that leadership style had no effect on employee performance and accounting information systems had a significant effect on employee performance.

BANKING SHARE PRICES: FACTORS AFFECTING THEM

Alya Salsabila Wahyudhianty, Lucia Ari Diyani — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the influence of Return On Assets, Return On Equity, Loan to Deposit Ratio, and Non Performing Loan on Share Prices in Banking Companies Listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative descriptive methods. The sample for this research consisted of 25 banking companies with 100 data taken using purposive sampling techniques. The data analysis technique used is multiple regression analysis using SPSS 25. The results of this research show that simultaneously Return On Assets, Return On Equity, Loan to Deposit Ratio, and Non Performing Loan have a significant effect on stock prices. Meanwhile, partially Return On Assets, Loan to Deposit Ratio, and Non Performing Loan have a negative and significant effect on stock prices. Return On Equity has a positive and significant effect on share prices.

THE ROLE OF CAPITAL MARKETS IN THE INDONESIAN ECONOMY IN THE ERA OF INDUSTRIAL 4.0 POST COVID-19 PANDEMIC

Kadek Wisnu Bhuana — Wed, 06 Mar 2024 00:00:00 +0100

The Indonesian capital market, as an integral component of the country's financial system, has undergone significant changes due to two main factors: the COVID-19 pandemic and the transition to the Industry 4.0 era. The impact of the pandemic includes high volatility, a decline in asset values, and economic uncertainty, prompting the capital market to accelerate the adoption of technology to maintain operations. On the other hand, the transition to Industry 4.0 highlights the role of financial technology, artificial intelligence, and blockchain. This research aims to detail the impact of structural and technological changes on the Indonesian capital market post-pandemic. The qualitative research method involves stakeholders such as regulators, financial practitioners, and investors. The results show a shift in investor behavior, increased trading volume, and efficiency through AI and blockchain technology. Within the framework of literature, the research applies the Finance for Economic Growth Theory, Innovation and Technology Adoption Theory, Fintech Sector Growth Theory, Risk Management and Economic Resilience Theory, Financial Inclusion and Digital Literacy Theory, and Planned Behavior Theory. These theories help analyze the structural and technological impacts of the capital market in supporting economic growth. Despite regulatory and cybersecurity challenges, future opportunities in the capital market appear through government stimulus policies and global investor participation. Sustainable investment and fintech innovation take center stage, supporting economic growth with a positive impact on the environment. This research contributes to the literature on the transformation of the capital market in the digital era and provides practical insights for stakeholders. Recommendations involve strengthening regulations, cybersecurity, investor education, technology research, and empowering the fintech ecosystem to sustain the growth of the Indonesian capital market amid new dynamics.

APAKAH GREEN INNOVATION DAN ECO-EFFICIENCY MERUPAKAN FAKTOR PENENTU NILAI PERUSAHAAN?

Lina, Siti Khodijah — Wed, 06 Mar 2024 00:00:00 +0100

Industry, globalization, and environmental issues play an important role in the development of a country. The decline in stock prices in the energy sector, especially mining companies, is influenced by government policies, such as plans to retire power plants. Companies are required to pay attention to environmental impacts by implementing green innovation and eco-efficiency to increase firm value. Literature studies show mixed results on the effect of Green Innovation on firm value, highlighting the need for further research. This study analyzes the impact of green Innovation and eco-efficiency on the value of mining companies on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Green Innovation is measured through green process innovation, while eco-efficiency is proxied by an ISO 14001 certificate. The research method uses secondary data, which is obtained through the financial statements of companies that are research samples where the financial statements have passed the audit process and are generally published in the 2018 - 2022 period both on the company's official website and from the official website of the Indonesia Stock Exchange (IDX), involving, descriptive statistics, correlation analysis, and classical assumption tests. The results show that green innovation has a positive influence on firm value, signaling an increase in value when firms adopt green innovation. ISO 14001 certificate, as an indicator of eco-efficiency, also has a positive and significant impact on firm value, reflecting market recognition of ecological efficiency.

ANALYZING THE IMPACT OF GREEN HUMAN RESOURCE PRACTICES ON EMPLOYEE GREEN BEHAVIOR: EXPLORING GREEN INNOVATION AS A MEDIATING FACTOR

Christine Natalia, Endang Sulistyaningsih, Sylvia Diana Purba — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to examine the impact of green human resources management practices such as green recruitment and selection, green performance management and appraisal, green training and development, and green reward and compensation on the green innovation and behavior of employees. In this research, covariance-based structural equation modeling (SEM) was utilized, and the moderated multiple regression analysis methods were employed to test the hypotheses, using SPSS version 25 for data processing. A sample of 110 respondents was used for this study. The analysis method employed was moderated multiple regression analysis. Questionnaires were used as the research instrument to measure green human resource management, green lifestyle, perceived organizational support, and employee performance. The findings of this study suggest that green HRM has a significant impact on employee performance.

THE EFFECT OF INTEGRITY, OBJECTIVITY, CONFIDENTIALITY, AND COMPETENCY OF INTERNAL AUDITOR ON FRAUD DETECTION

Binsar Sinaga, Jasman Jasman — Wed, 06 Mar 2024 00:00:00 +0100

Supervision of internal auditors is needed to overcome cases of fraud and corruption that occur in central or local government agencies. Comprehensive and effective actions by internal auditors must be carried out to detect fraud, so that the use of government budgets can be transparent, accountable and free from corruption, collusion and nepotism. Therefore, the purpose of this research is to investigate the effect of integrity, objectivity, confidentiality, and competency on capability of fraud detection at National Counter Terrorism Agency. This research held at National Counter Terrorism Agency Inspectorate is using quantitative method with population as 20 internal auditors of National Counter Terrorism Agency Inspectorate. Sampling technique is census method. Multiple linear regression is the research method. The results of this research state that integrity and competency significantly affect on capability of fraud detection, whereas objectivity and confidentiality not significantly affect on capability of fraud detection by internal auditors at National Counter Terrorism Agency Inspectorate.

ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE AND COMPANY SIZE ON SUSTAINABILITY REPORTS BASED ON POJK NO. 51/POJK.03/2017

Jessica Dewi Ariestanto, Weli Imbiri — Wed, 06 Mar 2024 00:00:00 +0100

Pemerintah telah menetapkan peraturan yang tertera dalam POJK No. 51/POJK.03/2017 yang menyatakan bahwa seluruh perusahaan diwajibkan untuk membuat dan mempublikasikan sustainability report (SR) yang memaparkan terkait kinerja, tujuan, dan dampak yang muncul secara berkesinambungan. Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh kinerja keuangan dan ukuran perusahaan terhadap SR pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI tahun 2019-2022. Pengukuran kualitas SR dapat dilihat dari hasil skor berdasarkan isi SR yang sesuai dengan pedoman POJK No. 51/POJK.03/2017 yang terdiri dari 9 item. Variabel kinerja keuangan diukur menggunakan profitabilitas dengan metode perhitungan return on asset (ROA) dan ukuran perusahaan diukur dengan sistem skor berdasarkan jumlah entitas anak yang dimiliki suatu perusahaan. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh 20 perusahaan dengan 40 data observasi yang berasal dari SR yang telah dipublikasikan oleh perusahaan. Penelitian ini menggunakan analisis statistika deskriptif dan analisis regresi linear berganda yang diolah menggunakan SPSS versi 25.0. Penelitian ini menunjukkan hasil bahwa kinerja keuangan dan ukuran perusahaan memberikan pengaruh positif dan signifikan terhadap sustainability report.

PENGARUH INTELLECTUAL CAPITAL DAN CREATIVE ACCOUNTING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

Tania Nurul Husna, Arry Eksandy — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to empirically prove the effect of Intellectual Capital and Creative Accounting on firm value with Good Corporate Governance (GCG) as moderation. The research method used is quantitative method with the research population using infrastructure sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The data analysis technique uses multiple linear regression analysis with data processing through Eviews12 software. The results of this study reveal that intellectual capital affects firm value, creative accounting affects firm value, intellectual capital and creative accounting together affect firm value, Good Corporate Governance (GCG) cannot moderate the effect of intellectual capital on firm value, and Good Corporate Governance (GCG) can moderate the effect of creative accounting on firm value.

THE IMPACT OF CORPORATE GOVERNANCE, PRODUCTION EFFECTIVENESS, AND ENVIRONMENT SUSTAINABILITY ON FIRM VALUE

Messia Yulias, Megawati Oktorina — Wed, 06 Mar 2024 00:00:00 +0100

A curiosity to find out the essence variables to firm value in the global struggle business conditions as the effect of Covid-19. This study aims to prove if corporate governance (CG) as the foundation and ideology to set up the business of production will affect firm value mediated by production effectiveness and moderated by the compliance of environmental sustainability. The sample of research is the primary consumer goods sector on the IDX in 2018-2020, specifically for companies on production excluding retail or distributors. The study used purposive sampling with 93 data and used PROCESS macro v4.1 in processing the data. Empirical research results reveal that CG increases firm value. However, CG has no effect on production effectiveness. While the effectiveness of production has a positive effect on firm value but does not mediate the relationship between CG and firm value. The test results on environmental sustainability are able to moderate the influence of CG on firm value.

THE IMPACT OF SUSTAINABILITY REPORT DISCLOSURE AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE

Sparta, Harnita Priyan — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to determine the effect of disclosure of sustainability reports and intellectual capital on the performance of companies listed on the Indonesia Stock Exchange for the period 2014 - 2019. The sample criteria used purposive sampling with 137 manufacturing and material processing industrial companies used as research observations. Data obtained from secondary data in the form of financial reports and company sustainability reports for the period 2014 - 2019. This study uses multiple regression analysis using the Eviews 9 software. The results of this study indicate that the sustainability report disclosure has no effect on company performance, while Intellectual Capital has a positive effect. on Company Performance.

PERAN FIRM SIZE DALAM PENGAMBILAN KEPUTUSAN INVESTASI DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN

Tandry Whittleliang Hakki, Jessica Sito — Wed, 06 Mar 2024 00:00:00 +0100

The current state of the economic framework has led to intense competition among companies in this sector. Competition requires all companies to improve their performance in order to achieve their goals. The main objective of a public company is to increase the wealth of the owner or shareholders by increasing the value of the company (Hermuningsih, 2012). The aim of this research is to analyze the influence of Investment Decisions, Sales Growth on Company Value, then this researcher also aims to test Firm Size as a moderating influence of Investment Decisions, Sales Growth on Company Value. By using multiple linear regression. The research results show that investment decisions have no effect on company value. Sales Growth has a significant effect on Company Value, Firm Size does not strengthen the influence of Investment Decisions on Company Value, and Firm Size strengthens the influence of Sales Growth on Company Value.

PENGARUH STRATEGIC MANAGEMENT ACCOUNTING DAN MARKET ORIENTATION TERHADAP SME FINANCIAL PERFORMANCE DIMODERASI DIGITALIZATION SYSTEM

Tandry Whittleliang Hakki, Davina Alvionita — Wed, 06 Mar 2024 00:00:00 +0100

The economic development of a region or country is basically an interaction of various groups of variables, including human resources, natural resources, capital, technology and others. Indonesia as a country whose national development essentially has one goal, namely advancing the welfare of society. There is a positive influence of population growth on economic development where the condition and progress of the population is closely related to the growth and development of economic businesses. The aim of this research is to determine the influence of Strategic Management Accouting on SME Financial Performance, Market Orientation has a significant influence on SME Financial Performance, the Digitalization System strengthens the influence of Strategic Management Accouting on SME Financial Performance and the Digitalization System strengthens the influence of Market Orientation on SME Financial Performance. By using multiple regression of the Eviews 10 application, the research results show that Strategic Management Accounting has a significant effect on MSME Performance, Market Orientation has a significant effect on MSME Performance, the digitalization system strengthens the influence of Strategic Management Accounting on MSME Performance, and the digitalization system does not strengthen the influence of Market Orientation on Performance MSMEs.

THE EFFECT OF PROFITABILITY, EXCHANGE RATES AND INTEREST RATES ON STOCK PRICES

David M.H. Hasibuan, Annaria Magdalena, Bintang Sahala Marpaung, Abdul Riva’i — Wed, 06 Mar 2024 00:00:00 +0100

The coal sector is the main producer in Indonesia, which is the largest exporter in Asia and Europe. The coal sub-sector has high prospects because most of the energy sources for power plants use coal as an energy source. Indonesia has abundant potential resources, especially mining which plays an important role in driving the country's economy. This creates jobs, guarantees the country's energy security and increases the country's foreign exchange earnings. This research was conducted to examine the effect of Profitability (Return On Equity), Exchange Rates and Interest Rates in the coal sub-sector companies on the IDX. There are 20 populations of coal mining companies listed on the IDX. The sample of this research is 8 companies' financial reports obtained by using purposive sampling method. The analytical method used is panel data regression analysis with Eviews 12 tools.The results showed that Return On Equity has a positive effect on stock prices, while the exchange rate and interest rates have no effect on stock prices. Simultaneously Return On Equity, Exchange Rates and Interest Rates have a joint effect on Stock Prices.

PENGARUH TAX PLANNING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI

Sukma Nurmawati, Mulyadi Noto Soetardjo — Wed, 06 Mar 2024 00:00:00 +0100

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.

THE DETERMINANT OF EFFECTIVE MANAGEMENT IN VILLAGE-OWNED ENTERPRISES

Dahlia Tri Anggraini, Juita Tanjung, Muhammad Yusuf, Titik Agus Setiyaningsih — Wed, 06 Mar 2024 00:00:00 +0100

Village-Owned Enterprises (BUMDes) are one of the economic institutions established and managed by the village government which aims to empower and develop the village economy. There are hundreds of BUMDes in each district. However, of the hundreds of BUMDes, only a few have contributed to the development of their respective villages. The sub-optimal performance of BUMDes is shown by revenues tending to decrease from year to year. This is because managers do not develop and innovate their businesses. So the aim of this research is to test and analyze the determinants of effective management in BUMDes. This research has the urgency to encourage the creation of effective BUMDes management so that it can provide benefits to communities in all villages in Indonesia. This research was carried out at BUMDes Pagedangan. The results of this research show that there is a significant influence of creative innovation on halal certificates, an insignificant influence of financial accountability on halal certificates, a significant influence of halal certificates on the effectiveness of BUMDes management, an insignificant influence of creative innovation on the effectiveness of BUMDes management, an insignificant influence of financial accountability on management effectiveness BUMDes, halal cannot mediate the influence of creative innovation on the effectiveness of BUMDes management, and halal certificates cannot mediate the influence of financial accountability on the effectiveness of BUMDes management.

THE INFLUENCE OF COVID-19 INCENTIVES, DIGITALIZATION OF TAX SERVICES, AND TAXPAYER AWARENESS ON THE TAX COMPLIANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES

Irham Fadhlan, Inung Wijayanti — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the influence of COVID-19 pandemic tax incentives, digitalization of tax services, and taxpayers' awareness on the tax compliance of Micro, Small, and Medium Enterprises (UMKM). The research focused on UMKM taxpayers at the Tax Service Office Pratama Jakarta X who have made Final Income Tax payments for UMKM during the years 2020-2022. The sampling was done using a non-probability sampling technique with purposive sampling method, and data analysis employed multiple linear regression analysis with SPSS 26 application. The results of this research, utilizing a random effects model, prove that both COVID-19 pandemic tax incentives and taxpayers' awareness partially have a significant positive effect on UMKM tax compliance. However, the digitalization of tax services is considered not to have a significant impact on UMKM tax compliance. On the other hand, COVID-19 pandemic tax incentives, digitalization of tax services, and taxpayers' awareness simultaneously have a significant influence on UMKM tax compliance.

FACTORS AND CHALLENGES OF CLOUD ERP ADOPTION WITH TOE APPROACH IN MSMEs: A LITERATURE REVIEW

Wed, 06 Mar 2024 00:00:00 +0100

Business competition is an inevitable dynamic in the corporate world. Cloud ERP is a form of technology that can encourage companies to manage data efficiently, including MSMEs that face technical difficulties and limited resources, both HR and finance. This study aims to examine what factors need to be considered in adopting Cloud ERP, especially in MSMEs. The research method uses systematic literature review analysis and articles obtained through Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, ProQuest by producing as many as 33 scopus articles in accordance with the research topic. The results show that the most influential factor in adopting Cloud ERP is the technology factor because it is at the core of using Cloud ERP technology. The second factor is an organizational factor that helps MSMEs evaluate internal readiness to adopt Cloud ERP changes. And the last factor is the environmental factor MSMEs can anticipate the impact of external environmental changes that can affect the adoption process of Cloud ERP technology. In addition to the adoption factor of Cloud ERP, there are challenges that need to be faced by MSMEs, especially related to costs because they involve initial investment and operational costs.

SYSTEMATIC LITERATURE REVIEW: THE ROLE OF TOP MANAGEMENT SUPPORT IN THE SUCCESSFUL IMPLEMENTATION OF ERP IN THE COMPANY

Cindy Nur Azaria Mansa, Yuliana M, Aini Indrijawati, Grace T. Pontoh — Wed, 06 Mar 2024 00:00:00 +0100

Currently, many companies have adopted ERP into their operational processes, so it is important for companies to know the factors that support the success of implementing this system, and found from various literature that the most factors are from top management. Therefore, the purpose of this study to determine the role and support of top management in the successful implementation of ERP in the company. This study was conducted by reviewing the literature contained in various studies on the success factors of ERP implementation in organizations that focus on top management support. Based on the literature review conducted in this study there are all areas of the organization has implemented ERP systems, both manufacturing, etc. One of the success factors of ERP is the support of top management this is because top management is a leader in an organization that is as a decision maker in all activities so that it can more easily unite all parties in the organization in the same goal for the successful implementation of ERP.

HOW IS THE DEVELOPMENT OF GOODWILL ACCOUNTING IN INDONESIA?

Ummi Askiah, Tri Yuni Bhaktiningsih, Sarah Widyana, Amrie Firmansyah — Wed, 06 Mar 2024 00:00:00 +0100

Goodwill arises when one company combines business with another company. Acquisition expenditures that exceed the fair value of net assets are recognized as goodwill on the statement of financial condition. This study seeks to give information on the evolution of the evaluation of goodwill in accounting following modifications to the rules that govern the assessment and measurement of goodwill. The research approach used in this paper is qualitative, with data sources derived from a scoping evaluation of past research on goodwill. This study reveals that legislation governing goodwill has changed multiple times, and goodwill is now regarded as wealth acquired due to a corporate merger. Goodwill must be evaluated for impairment on an annual basis. This research is expected to contribute to the literature on goodwill under the standards imposed by financial accounting literature or academic scholars.

COMPARISON OF SUSTAINABILITY REPORTS OF CONSUMER NON-CYCLICALS SECTOR

Ririn Breliastiti, Angelyn — Wed, 06 Mar 2024 00:00:00 +0100

The objective of this study is to investigate how sustainability principles are integrated into the operational aspects of companies in the consumer non-cyclicals sector in Indonesia. Sustainability reports play a vital role as communication tools in addressing environmental and social challenges. The study concentrates on four prominent companies (Unilever, Mayora, Campina, Cimory) and employs a case study approach, analyzing the 2022 Sustainability Reports through document analysis. Thematic coding and narrative construction are used for data analysis, revealing similarities in report structures and differences in themes and emphases. Unilever distinguishes itself with a strong commitment to sustainability and adherence to GRI standards. As a result, companies in the primary consumer sector can learn from Unilever's practices to improve their performance and make a positive impact on the environment and society. This descriptive-qualitative study lays the groundwork for further research by expanding the sample of companies.

STAKEHOLDER PRESSURE AND BOARD COMPOSITION, THEIR INFLUENCE ON SUSTAINABILITY REPORT QUALITY

Evi, Steelyana W, Kevin Michael Kusuma Raharjo — Wed, 06 Mar 2024 00:00:00 +0100

This study investigates the impact of stakeholder pressure and board characteristics on sustainability reporting quality among Indonesian companies listed on the Indonesia Stock Exchange from 2016 to 2020. Utilizing a sample of 30 companies over a 5-year period, we employ linear regression analysis to examine the relationship between board size, board education, shareholder pressure, creditor pressure, and sustainability report quality. Our findings reveal that while board size does not significantly affect sustainability report quality, board education exerts a positive and significant influence, aligning with Upper Echelons Theory. Moreover, shareholder pressure positively correlates with report quality, indicating investors' interest in non-financial disclosures. Conversely, creditor pressure does not significantly impact report quality, suggesting prioritization of debt repayment over CSR disclosures. These results emphasize the importance of informed board leadership and stakeholder engagement in driving high-quality sustainability reporting, shedding light on avenues for future research to explore industry-specific dynamics and delve deeper into board composition characteristics.

THE INFLUENCE OF CSR, BOARD GENDER DIVERSITY, AND CASH HOLDING ON COMPANY VALUE

Ester Tri Utami, Irma Paramita Sofia — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to analyze and provide empirical evidence about the importance of firm’s CSR activities, board gender diversity, and cash holding in shaping the firms’ value. This research uses objects of firms listed in SRI-KEHATI Index listed on Indonesia Stock Exchange during 2018 – 2022. Purposive method is used to select the sample, then the secondary data is collected from Indonesia Stock Exchange and companies’ website before analyzed quantitatively by using E-views. This research shows evidence that CSR, board gender diversity, and cash holding have significant effect on firm value simultaneously. However, partial testing shows that only the board gender diversity is significantly affected firm value while CSR and cash holding are not.

THE INFLUENCE OF TAXPAYER’S AWARENESS AND CONVENIENCE ON THE USE OF MOBILE SAMSAT SERVICES IN PAYING MOTOR VEHICLE TAX IN SAMSAT MATARAM

Fina Ade Kantari, Baiq Anggun Hilendri Lestari, Rini Ridhawati — Wed, 06 Mar 2024 00:00:00 +0100

Tax is one of the most significant aspects of creating revenue for a country. So that various efforts and ways are made so that people care about awareness in paying taxes. One of them is the existence of mobile SAMSAT. Mobile SAMSAT service is one of the efforts to change the BAPENDA service system to improve BAPENDA services and services to make it easier for taxpayers to take care of the motor vehicle tax payment process. This study aims to determine the effect of taxpayer awareness and convenience on using mobile SAMSAT services in motor vehicle tax payments. The research was conducted on the population of motor vehicle taxpayers in Mataram through a quantitative approach, and the data was collected through questionnaires to 110 respondents with a random sampling technique. This study found that taxpayer awareness has no effect on the use of mobile SAMSAT services in paying motor vehicle taxes, and the convenience of taxpayers can affect the use of mobile SAMSAT services in paying motor vehicle taxes at SAMSAT Mataram.

THE INFLUENCE OF INTELLECTUAL CAPITAL, LIQUIDITY, AND DIVIDEND POLICY ON COMPANY VALUE BEFORE AND DURING THE COVID-19 PANDEMIC WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE

Jihan Rafifah Wijaya, Farhan Ady Paratama — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this study was to determine the effect of Intellectual Capital, Liquidity, and Dividend Policy on Firm Value before and during the covid-19 pandemic with GCG as a moderating variable. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange in 2018-202. The sampling method is purposive sampling technique with data processing using EViews 12 software. The results of this study reveal that the Liquidity and Dividend Policy affect company value, while intellectual capital does not affect company value. The results of interaction test show that the GCG can moderate the effect of Liquidity and Dividend Policy on company value and GCG cannot moderate the effect of Intellectual Capital on company value. Meanwhile, the results of different tests show that there are differences in the Intellectual Capital and Dividend Policy and there are no differences in the Company Value and Liquidity before and during the Covid-19 pandemic.

ANALYSIS OF THE EFFECT OF DIVIDEND ANNOUNCEMENTS AND EX DIVIDENDS ON STOCK PRICES BEFORE AND DURING THE PANDEMIC IN INDONESIA IN 2018 – 2021

Christabella Handayani, Weli — Wed, 06 Mar 2024 00:00:00 +0100

The many different views on the influence of dividend announcements and ex-dividend dates on share prices are still being debated. Apart from that, the Covid-19 pandemic that has occurred over the past few years has also affected the Indonesian economy, including the stock market. Therefore, this research was conducted to analyze the influence of dividend announcements and ex-dividend dates on stock prices, as well as the influence of investor response on share prices when dividends are distributed before and during the pandemic. The population of this research are companies registered on the IDX and distributing dividends during 2018 - 2021. The sampling technique used was purposive sampling and produced 181 observation data. Data was processed using SPSS software with descriptive analysis and hypothesis testing. The results obtained are that dividend announcements and the pandemic have a positive effect on stock prices, while the ex-dividend date does not have an effect on stock prices.

HUMAN RESOURCE DEVELOPMENT AND SUSTAINABILITY FOR BATIK LASEM PRESERVATION THROUGH EDUCATION

Evy Steelyana W, Tinjung Desy Nursanti — Wed, 06 Mar 2024 00:00:00 +0100

The preservation of batik as an intangible asset is important. The rich cultural history of Batik Lasem is investigated in this study, which focuses on how the school system in Lasem, Indonesia, helps to the preservation of that tradition. When it comes to imparting the practical skills and information that are essential for batik design, vocational high schools are supposed to play a significant role. These schools seamlessly combine traditional techniques with contemporary digital art methods. According to the findings of the research, there are different degrees of integration of batik education across different schools, which highlights the necessity of increased collaboration and curriculum development. The importance of community learning centers and vocational schools in the preservation of Batik Lasem's cultural legacy is brought to light by the recommendations. Both Sustainable Development Goal 4 and Goal 11 are aligned with these activities, which emphasize the preservation of local culture and the provision of high-quality education. These projects make an effort to develop collaboration to guarantee the long-term viability of Lasem's cultural heritage as a significant asset to the local community.

THE EFFECT OF ENVIROMENTAL PERFORMANCE, FINANCIAL PERFOMANCE AND FIRM SIZE ON FIRM VALUE

Vianty Adella Santo, Laura Silvany Hivianto, Theresia Anggun Sari — Wed, 06 Mar 2024 00:00:00 +0100

Firmvalue is a form of maximum corporate goals through increasing the prosperity of investors. The company value is seen from the price of the stock where the higher the value of the stock, the higher the value of the firm. The company value is also known as one of factor for investors in making investments. Therefore, company management must pay attention to the company's value.This research aims to examine the influence of environmental performance and financial performance on firm value. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018 to 2022. Environmental performance is measured by the PROPER rating and financial performance is measured by ROA and DAR. Firm Size is measured by SIZE. The data obtained are secondary data using purposive sampling method, with a total of 110 observations. This research uses SPSS 25 program with multiple regression statistical analysis model. The results show that environmental performance has no effect on firm value. ROA and DAR have a positive effect on firm value. Firm size has nno effect on firm value.

IMPLEMENTATION, IMPACT AND DEVELOPMENT OF ERP SYSTEMS IN THE 4.0 ERA: A LITERATURE REVIEW

Wed, 06 Mar 2024 00:00:00 +0100

Technological advancements, application, and system development help organizations track and improve their performance. The software system commonly used by organizations for a long time is Enterprise Resource Planning (ERP). The purpose of this study is to determine and analyze the implementation, impact, and improvement of accounting information system based ERP in the 4.0 era. This research was conducted using the Systematic Literature Review (SLR) method. This study found that ERP has a big role in the 4.0 era. Namely, the implementation of ERP systems provides benefits including increased flexibility, providing more and better quality information, and improving the quality of financial statements. The limitations in this study lie in previous research which still does not discuss the 4.0 era. So it is recommended for further research to use variables outside of this study.

SYSTEMATIC LITERATURE REVIEW OF TECHNOLOGY ACCEPTANCE IN THE CONTEXT OF BLOCKCHAIN

Aulia Rahmadani M, Nur Melianda Herman, Aini Indrijawati, Grace T. Pontoh — Wed, 06 Mar 2024 00:00:00 +0100

Blockchain technology, which initially developed as the enabling technology for the cryptocurrency bitcoin, has evolved into a significant innovation in various industry sectors. The number of publications addressing blockchain acceptance has also increased significantly. Therefore, a systematic literature review was conducted to provide a comprehensive analysis related to technology acceptance in the context of blockchain. This study identified 39 relevant Scopus-indexed literatures between 2019 and 2023, including methods, sectors, key models, and influential factors in blockchain acceptance. The results showed that blockchain technology acceptance is mostly analyzed using the Technology Acceptance Model (TAM), which has the ability to explain how users accept and apply technology. Other results show that the most dominant factor in influencing blockchain acceptance is perceived usefulness, which is a view of how users see the practical benefits gained through accepting the technology. The results of this review study shed light on current research directions relating to technology acceptance, which in this case is blockchain, and serve as a reference for further research on blockchain studies.

ANALYSIS OF THE IMPACT OF PROFITABILITY, COMPANY GROWTH, COMPANY SIZE ON COMPANY VALUE

Veny, Angeliani, Steven Emmanuel Dharmawan — Wed, 06 Mar 2024 00:00:00 +0100

This research was conducted to see the influence of profitability, company growth and company size on the value of consumption sector companies from 2019 to 2022. This research will be carried out using panel data regression, using the eviews application. The measurements used for the profitability variable are ROA, company growth with the percentage change in asset value and company size with the natural logarithm of total assets and company value with PBV. From the results of the Chow Prob Cross Section Chi-square test is 0.000 and the results of the Hausman test, the random Prob Cross Section value is 0.0001, the panel data regression model that will be used is the fixed effect model. The fixed effect model result shows that the positive value is not significant on firm value, otherwise company growth and firm size have an insignificant negative effect on firm value.

THE INFLUENCE OF SALES GROWTH, BOARD GENDER DIVERSITY, AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE

Merisca Febriani, Fitriyah Nurhidayah — Wed, 06 Mar 2024 00:00:00 +0100

Financial performance is an illustration of how management manages the Company well. The level of fluctuation that occurs in financial performance can be influenced by several factors, both external and internal factors of the company, therefore the research conducted aims to analyze and determine the relationship between sales growth, board gender diversity, earnings management on financial performance in 41 State-Owned Enterprises (BUMN) companies for the time period 2018 to 2022 which are used as the research population. To determine the research sample, this study used purposive sampling technique with several predetermined criteria so that the research data became 125 data. Research using a quantitative approach using e-views 13 software to manage data. After testing, the results showed that partially sales growth, and board gender diversity affect financial performance. However, the earnings management variable has no effect on financial performance. Simultaneously, the variables of sales growth, board gender diversity, and earnings management have an influence on financial performance.

THE ROLE OF AI IN IMPROVING AUDITING: A SYSTEMATIC LITERATUR REVIEW

Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this research is to find out how the role of AI in improving audits. The method used in this research is the Systematic Literature Review (SLR) method. Data is obtained from the review of research journal articles related to the latest information related to the role of Artifical Intelligency in helping auditors to facilitate work in the audit process. Based on the results of the study, it was found that AI can provide the potential to improve and provide convenience in the world of auditing. AI can be used to analyze financial data, and the use of AI increases the level of more effective auditing of protocols and saves more computing resources for the audit system.AI

THE EFFECT OF ENVIRONMENTAL COSTS AND PRODUCT QUALITY ON COMPETITIVE ADVANTAGE THROUGH FINANCIAL PERFORMANCE AS A MEDIATING VARIABLE

Radha Martina Devi, Nina Yusnita Yamin — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine and analyze the influence of each variable on environmental costs, product quality, competitive advantage and financial performance. This research uses quantitative methods, explanatory research type. The sample for this research was 49 respondents. Data collection was carried out using questionnaires, literature studies and interviews. Data collection in this research is primary and secondary data. Data analysis used in this research is in the form of convergent, discriminant, reliability tests, path equality tests and hypothesis tests using partial least squares. The research results show that environmental costs have a positive and significant effect on competitive advantage. Product quality has a positive and significant effect on competitive advantage. This shows that product quality is a benchmark for the competitive advantage of competing companies. Competitive advantage has a positive and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Product quality has a positive and significant effect on financial performance. This means that the better the product quality of the industry you own, the better the financial pattern of the industrial company. Environmental costs through financial performance have a positive value and significantly influence competitive advantage, the better managing environmental performance (costs) can influence the level of industrial financial performance so that it can create a competitive advantage in market share. Product quality through financial performance has a significant influence on competitive advantage, the better processing of product quality from the industry affects the level of financial performance that is owned so that it can compete in a superior and good industry.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI JAKARTA PUSAT

Livia Bela Saputri, Yohanes — Wed, 06 Mar 2024 00:00:00 +0100

The research aims to empirically establish the influence of taxpayer awareness, service quality, tax socialization, compliance costs, e-SAMSAT implementation, and moral obligation on the compliance of motor vehicle taxpayers. The study focuses on individual taxpayers with registered motor vehicles at SAMSAT Central Jakarta. Sample selection utilized the convenience sampling method, with a total of 228 respondents and 129 sampled respondents. The research employed the method of multiple regression analysis. The findings indicate that taxpayer awareness, e-SAMSAT implementation, and moral obligation significantly impact the compliance of motor vehicle taxpayers. However, service quality, tax socialization, and compliance costs do not affect the compliance of motor vehicle taxpayers. Taxpayer awareness can be enhanced through educational campaigns. Increased e-SAMSAT implementation can reduce administrative costs and improve efficiency, making the tax obligation fulfillment process more accessible. Higher moral obligation fosters taxpayer engagement and contribution to financing public services and infrastructure provided by the government.

PENGARUH KOMITMEN ORGANISASI, PENDIDIKAN BERKELANJUTAN DAN PENGALAMAN KERJA TERHADAP PENERIMAAN PERILAKU MENYIMPANG AUDITOR

Igit Nurhidayat, Petrus Ridaryanto — Wed, 06 Mar 2024 00:00:00 +0100

Research was conducted to determine the effect of organizational commitment, continuing education and work experience on the acceptance of auditors dysfunctional behavior. The data was collected using the probability non purposive sampling method. The analytical method used is multiple regression to determine the respective effects of the variables of organizational commitment, continuing education and work experience on the acceptance of auditors’ dysfunctional behavior. The results stated that organizational commitment has no effect on the acceptance of auditors dysfunctional behavior while continuing education and work experience have a negative effect.

PENGARUH INDEPENDENSI AUDITOR, PENGALAMAN KERJA AUDITOR, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK

Jevon Owen, Petrus Ridaryanto — Wed, 06 Mar 2024 00:00:00 +0100

Hasil audit yang berkualitas menjadi tujuan yang ingin dicapai oleh semua perusahaan di seluruh dunia saat dilakukannya proses audit terhadap perusahaan tersebut. Auditor memiliki peran penting dalam proses audit tersebut sebagai pihak yang melakukan audit dan menentukan bagaimana hasil audit dari perusahaan yang diaudit. Dalam melakukan pekerjaannya, auditor harus mempunyai kualitas-kualitas tertentu dan mempertimbangkan banyak hal agar hasil pekerjaannya bisa maksimal. Penelitian ini bertujuan untuk menganalisis pengaruh independensi auditor, pengalaman kerja auditor, dan kompleksitas perusahaan terhadap kualitas audit. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan menggunakan kuesioner sebagai media pengumpulan data. Data yang digunakan dalam penelitian adalah data primer dengan sumber data auditor yang bekerja di Kantor Akuntan Publik (KAP) di Indonesia. Data dalam penelitian ini diolah dengan menggunakan software pengolahan data SPSS dengan metode analisis regresi linier berganda. Hasil penelitian adalah independensi auditor, pengalaman kerja auditor dan kompleksitas perusahaan berpengaruh positif terhadap kualitas audit.

PENGARUH AUDIT FEE DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Ferdinandus Adi Krismanto, Petrus Ridaryanto — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to analyze the effect of audit fees and audit tenure on audit quality in banking companies that have been listed on the Indonesia Stock Exchange for the period 2018-2022. Determination of the research sample using purposive sampling method and resulted in 33 banking companies with 165 samples. This research data is obtained from the company's audited and published financial statements. The research method used in this research is descriptive statistical analysis and logistic regression analysis with a significance value set at 5% or 0.05 using IBM SPSS software version 25.00. Measurement of the audit fee variable is proxied using the ln value of professional fees contained in the financial statements. Measurement of the audit tenure variable by giving a value based on the year of engagement between the company and the public accounting firm. And audit quality is measured by giving a value of 1 for big four KAP and a value of 0 for non-big four KAP. The results of this study indicate that the audit fee variable has a positive effect on audit quality and the audit tenure variable also has a positive effect on audit quality.

IMPACT OF AUDIT QUALITY ON QUALITY OF FINANCIAL STATEMENTS IN BANKING COMPANIES LISTED ON IDX

Josephine Valentine Feybriani, Felice Valencia, Santy Setiawan — Wed, 06 Mar 2024 00:00:00 +0100

The goal of this study was to ascertain whether the quality of financial statements impacted by the audit quality. The samples used in this study amounted to 45 samples, which focused on a banking company that was listed on the Indonesia Stock Exchange. Purposive sampling procedures were employed to obtain the samples, and outlier data was subtracted. The study's secondary data was obtained from the Indonesia Stock Exchange which is then processed. Audit quality variable in this study were measured using dummy variables, where big four public accountants were assigned a value of one whereas non-big four public accountants were assigned a value of zero. The ratio of return on equity serves as a proxy for the quality of financial reporting variable. The normality, heteroscedasticity, autocorrelation, and outlier tests are the classic assumption tests used in this study. Simple linear regression was utilized to evaluate the premise of this study. According to the findings of the tests that were conducted, the quality of the audit has an impact on the quality of the financial statements.

PENGARUH KINERJA KEUANGAN DAN RISIKO KEBANGKRUTAN TERHADAP NILAI PERUSAHAAN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI

Partogian Sormin, Fransisca Grace Monintja — Wed, 06 Mar 2024 00:00:00 +0100

Tujuan penelitian ini adalah untuk meneliti pengaruh kinerja keuangan dan risiko kebangkrutan terhadap nilai perusahaan dengan likuiditas sebagai variabel moderasi. Penelitian ini menggunakan data sekunder dengan analisis linier berganda.Tehnik pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian meneliti perusahaan publik bidang manufaktur pada sektor consumer staples yaitu perusahaan yang terdaftar dalam S&P Capital IQ di negara ASEAN pada periode 2018 hingga 2022. Hasil penelitian menunjukkan profitabilitas dan solvabilitas berpengaruh positif terhadap nilai perusahaan, sedangkan risiko kebangkrutan berpengaruh negatif terhadap nilai perusahaan. Sementara itu ditemukan bahwa likuiditas tidak memoderasi pengaruh positif profitabilitas terhadap nilai perusahaan. Selain itu, didapatkan likuiditas memperlemah pengaruh positif solvabilitas dan memperkuat pengaruh negatif risiko kebangkrutan terhadap nilai perusahaan. Implikasi dari penelitian ini diharapkan dapat memberikan pemahaman lebih dalam dan memperkaya pengetahuan terkait faktor-faktor yang mempengaruhi nilai perusahaan, khususnya dengan likuiditas sebagai moderasi.

FINANCIAL INCLUSION AND ATTITUDE, WITH EDUCATION LEVEL AS A MODERATOR TO IMPROVE MSMEs FINANCIAL MANAGEMENT

Tri Hardiyati, Riana Susanti, Askardiya R. Adjie, Suyanto — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to examine the correlation between financial inclusion, financial attitude, and educational level as a moderating variable on financial management in Muara Gading Mas Village and Margasari Village, East Lampung Regency. This research takes the form of a comparative causal study, aiming to analyze the cause-and-effect relationship between two or more variables. The variables tested in this research are Financial Inclusion (X1), Financial Attitude (X2), and Financial Management as an independent variable (Y), with Educational Level (Z) as the moderating variable. The research subjects include Micro, Small, and Medium Enterprises (MSMEs) actors in Muara Gading Mas Village (50 respondents) and Margasari Village (30 respondents). Both villages share similar characteristics, including occupations such as fishermen and the presence of MSME activities. The researcher distributed questionnaires to the entire population, totaling 80 respondents, to gather information from MSME actors. The data processing method applied in this research is causality testing using regression analysis and moderating regression analysis using SPSS software version 26. The results of the research show that financial inclusion does not have a significant impact on financial management, while financial attitude has a significant impact on financial management. Moderation testing indicates that the educational level plays a role as a moderation in the relationship between financial inclusion and financial management, while it does not moderate the relationship between financial attitude and financial management. Therefore, an approach focused on financial inclusion should be tailored to the educational level of MSME actors to achieve more effective results in financial management. The novelty of this research lies in the selection of financial inclusion and financial attitude variables moderated by educational level, an aspect that has not been extensively studied before. These findings provide new insights into how these variables interact in the context of financial management in villages with similar characteristics. The implications of this research can serve as a basis for designing more effective financial education programs and financial inclusion policies in similar regions in the future.

ANALYSIS OF THE IMPACT OF PSAK 73 ON FINANCIAL PERFORMANCE AND MKBD IN INDONESIAN SECURITIES COMPANIES

Tesalonika Rindi, Christina Juliana — Wed, 06 Mar 2024 00:00:00 +0100

PSAK 73 has become an intriguing subject for further research, given its relatively recent implementation, especially in the capital market sector. The primary focus of this research is the impact of PSAK 73 on adjusted net working capital, a crucial aspect in the financial analysis of companies. The study is grounded in quantitative data, utilizing descriptive statistics and simple linear regression analysis, with financial performance and MKBD as independent variables tested. The research employs purposive sampling, considering financial performance and MKBD as vital variables. The findings indicate a lack of correlation between PSAK 73 and the investigated variables. However, another interesting result reveals a significant influence of PSAK 73 on MKBD, demonstrating that the standard directly affects the measurement of adjusted net working capital. This raises intriguing questions regarding the relevance and implications of PSAK 73 on a company's financial structure within the context of the capital market.

THE INFLUENCE OF FINANCIAL PERFORMANCE, TAX AVOIDANCE, INVESTMENT DECISIONS, AND DIVIDEND POLICY ON FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

Ani Febianingsih, Dade Nurdiniah — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to analyze the influence of financial performance, tax avoidance, investment decisions, and dividend policy on firm value with institutional ownership as a moderating variable in companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. Secondary data from financial reports and annual reports are used. In this study, the research population includes companies listed on the IDX from 2017-2021 and IPOs from at least 2016. The sample selection uses a purposive sampling technique, and the analysis method in this study employs multiple regression analysis. The results of this research show that financial performance has a positive effect on firm value, tax avoidance has a positive effect on firm value, investment decisions have no effect on firm value, dividend policy has no effect on firm value. Institutional ownership is able to strengthen the influence of financial performance on firm value, institutional ownership is able to strengthen the influence of tax avoidance on firm value, institutional ownership is able to weaken the influence of investment decisions on firm value, and institutional ownership is able to weaken the influence of dividend policy on firm value.

FACTORS AFFECTING STOCK PRICES IN LISTED TELECOMMUNICATIONS COMPANIES ON THE INDONESIAN STOCK EXCHANGE

Maria Angelica Wijaya, Violina Jasmine Ronadi, Anita Permatasari — Wed, 06 Mar 2024 00:00:00 +0100

This study will discuss four factors that can affect stock prices, namely inflation, Bank Indonesia (SBI) interest rates, Return on Equity (ROE), and Earning Per Share (EPS). The sample used in this study is a telecommunications company listed on the Indonesia Stock Exchange for the period 2020 to 2022. The research design is in the form of quantitative research using secondary data while the research design used is a causal design and uses the Statistical Package for Social Sciences (SPSS) for data processing. The conclusion of this study is that the first nflation has no effect on the share price of telecommunications companies listed on the Indonesia Stock Exchange. The second result of the study is that Bank Indonesia's interest rate does not affect the share price of telecommunications companies listed on the Indonesia Stock Exchange. The third research result is that return on equity does not affect the share price of telecommunications companies listed on the Indonesia Stock Exchange. The fourth research result is that earnings per share affect the share price of telecommunications companies listed on the Indonesia Stock Exchange.

GENDER DIVERSITY ON BOARD OF DIRECTORS, ADOPTING SDGS, AND USING EXTERNAL ASSURANCE IN SR IN SEA

Nadia Farahdilla Amalia, Kenny Fernando — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to investigate the impact of board gender diversity on the adoption of SDGs and usage of external assurance in their reports. It used samples consisting of 156 companies listed on IDX, Bursa Malaysia, PSE, and Ho Chi Minh Stock Exchange within the year 2017 – 2021. Both sustainability and annual reports were employed along financial data from S&P Capital IQ. The hypothesis testing used panel data regression analysis with probit and logit methods. This research finds that gender diversity on board significantly improves the use of external assurance. In Addition, there are positive affect between the use of ISO 26000 on the adoption of SDGs and external assurance. In the other hand, there is negative significant effect of companies in the customer proximity industries towards the adoption of SDGs and the use of external assurance. Furthermore, it is found that there are no significant effect of company’s size and im-portance, financial performance, and Tobin’s Q toward the use of SDGs and external assurance in the sustainability report. The findings urge regulators to ensure the appointment of qualified and competent women on board, particularly regarding the adoption of SDGs and external assurance.

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL PERFORMANCE WITH MODERATION OF SUSTAINABILITY IN BANKING COMPANIES IN INDONESIA

Reinandus Aditya Gunawan, Rakhdiny Sustaningrum — Wed, 06 Mar 2024 00:00:00 +0100

The study investigates the impact of the adoption of artificial intelligence (AI) by the conventional banking sector in Indonesia on financial performance through ROA and ROE, with sustainability as a variable that strengthens or weakens the relationship between the two. Data was obtained from the ten largest public banks in Indonesia listed on the Indonesian Stock Exchange during the period 2022–2023. The use of AI technology and sustainability programs are consistently reported in the majority of banks' annual reports. Data analysis using SPSS tests with linear regression models. Studies show that the adoption of AI does not have a significant impact on ROA with sustainability as a moderation variable. However, adopting AI with a moderate level of sustainability has a positive and significant effect on ROE.

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI

Kent Alexander Ryan Budisaputra, RR C Atmini Susilandari — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to analyze the effect of managerial ownership and Corporate Social Responsibility (CSR) on firm value mediated by financial performance in infrastructure companies listed on the Indonesia Stock Exchange. The research period was conducted in 2018 – 2022 with 110 data from 30 companies used based on the purposive sampling method. The independent variables of this study are managerial ownership as measured by the percentage of management share ownership compared to outstanding shares, CSR as measured by CSR costs compared to company revenue. While the depedent variable of this study is firm value measured by Tobin’s Q ratio. The mediating variable to connect the two previous variables is financial performance which is proxied with profitability by measuring Return on Assets (ROA). This study used descriptive statistical methods, multiple linear regression analysis and path analysis. Also, classical assumption tests were conducted. The result of this study is that managerial ownership has a positive effect on financial performance but does not affect firm value. CSR negatively affects financial performance and positively affects firm value. Financial performance has a positive effect on firm value. In addition, the results of this study show that the company’s financial performance can mediate the relationship between managerial ownership and firm value and can mediate CSR with firm value.

FUNDAMENTAL AND TECHNICAL FACTOR ANALYSIS ON STOCK PRICES

Nur Azizah, Suyanto, Sri Lestari Prasilowati, Anggraita Primatami — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to determine how the Analysis of Fundamental (Debt to Equity Ratio and Earning Per Share) and Technical (Inflation and Interest Rates) Factors on Stock Prices. The population in this study were all Property and Real Estate Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022 with a total of 84 companies. The sample taken was 25 companies with the sampling method used was purposive sampling. This study uses secondary data obtained from financial reports and data published by the Indonesia Stock Exchange and Bank Indonesia which are analyzed by descriptive methods and multiple linear regression tested with classical assumptions, Goodness of Fit Test Model Test (Coefficient of Determination), T-Test, and F-Test. This research uses quantitative methods to collect data. The results showed: Debt to Equity Ratio has a positive effect on stock prices, Earning Per Share has a positive effect on stock prices, Inflation has no negative effect on stock prices, and Interest rates have no positive effect on stock prices.

FUNDAMENTAL AND TECHNICAL DETERMINANTS OF STOCK RETURNS

Hegar Azhara, Suyanto, Yuridistiya Primadhita, Indri Astuti — Wed, 06 Mar 2024 00:00:00 +0100

A potential investor needs stock return data to know how much the company will generate capital loss, capital gain, and dividend from the company's income. The purpose of this study is to identify factors that affect stock returns simultaneously and partially. The factors tested in this study include Return on Asset (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Rupiah Exchange Rate. The type of data used by the author in this study is secondary data by collecting data from financial reports published by the Indonesia Stock Exchange website. The population of this study includes all Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2022 with a total of 84 companies. The sample of this study was taken from 21 companies using purposive sampling as a sampling method. The data collection method used by researchers is documentation, namely by collecting data through articles, journals, and financial reports. The analysis in this study uses descriptive analysis methods, classical assumption tests, coefficient of determination analysis, multiple linear regression equation models, hypothesis testing (t test, partial) and f test (goodness of fit). The data source obtained is secondary data in the form of the results of previous research journals that are in line with this research by making observations from the official websites of the Indonesia Stock Exchange and Bank Indonesia. The results of this study indicate that return on assets, return on equity, debt to equity ratio, and rupiah exchange rate simultaneously affect stock returns. Partially, return on assets and debt to equity ratio have no effect but are significant to stock returns, return on equity has a significant effect on stock returns, and the rupiah exchange rate has no significant effect on stock returns.

ANALYSIS OF SALES GROWTH, RETURN ON ASSETS, SIZE AND INTEREST RATE ON CAPITAL STRUCTURE

Isro Azmul Laeli, Suyanto, Jayadi, Eka Avianti Ayuningtyas — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this study is to identify the factors that affect the capital structure simultaneously and partially. The factors tested in this study are sales growth, return on assets, size, and interest rate. The data used by the author in this study is secondary data obtained from the financial statements of the Indonesia Stock Exchange. The population of this study includes all companies listed in the consumer good sector on the Indonesia Stock Exchange (IDX) from 2018 to 2022, totalling 123 companies. The sample was 40 companies using purposive sampling method. The data collection method used is through articles, journals, and published financial reports. The data source obtained is secondary data from the Indonesia Stock Exchange and the official website of Bank Indonesia. this research uses descriptive and multiple regression methods. Analysed and tested with the classical assumption test. T-test and F-test. The results stated that partially sales growth, size, and interest rate have no effect on capital structure, in contrast to the variable return on assets which hash a significant negative effect on capital structure. While simultaneously sales growth, return on assets, size and interest rate have a significant effect the capital structure.

TAX PLANNING FOR COMPANY INCOME TAX : LITERATURE REVIEW

Wed, 06 Mar 2024 00:00:00 +0100

Companies pay income tax on their profits. It's a tax on companies' capital and income. 30 articles were picked after screening. This paper explores the relationship between tax planning and company income tax. The findings suggest tax planning can affect accounting conservatism, employment, the taxation of digital services, the corporate income tax on labor, and business strategy. These results are important for companies looking to optimize their tax planning strategies to minimize their income tax burden and maximize their financial benefits.

CHARACTERISTICS OF THE COMPANY TOWARDS PROFIT MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE

Maraudin Hasmaru Rizky, Wiwi Idawati — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to examine and analyze the effect of the interaction of good corporate governance in moderating firm size, leverage, and sales growth on earnings management.The sample in this study is LQ-45 companies on the Indonesia Stock Exchange in the 2016- 2020 period. This study uses purposive sampling in selecting the sample to be used, obtained 33 companies as samples in the study. Therefore, the results of this study indicate that company size has a significant negative effect on earnings management of LQ--45 companies, leverage has a significant positive effect on earnings management of LQ-45 companies, sales growth has a significant positive effect on earnings management in LQ-45 companies in Indonesia. , good corporate governance cannot moderate the relationship between firm size and earnings management in LQ-45 companies, good corporate governance cannot moderate the relationship between leverage and earnings management in LQ-45 companies, good corporate governance cannot moderate the relationship between sales growth and earnings management in companies. LQ-45.

MENGUNGKAP MOTIF TANGGUNGJAWAB SOSIAL dan LINGKUNGAN

Allysa Desyana, Dianne Frisko Koan — Wed, 06 Mar 2024 00:00:00 +0100

Corporate Social Responsibility Program become tools for companies to show their commitment in responding stakeholder requirement. This study aims to explore more on motive and how company undertaken their CSR and record the program on their accounting report. This study employs a qualitative approach which take one property developer company, PT MiHome as a case study. The data collection is taken from interviews with respondents from internal PT MiHome and external stakeholder of MIHOME. This study also relies on some document analysis which gathered from notes, documents and reports regarding CSR program from internal company. This study shows social mission and commitment to response stakeholder interest have less concern from management. The company tend to maintain their profitability and generating sales as corporate economic responsibility through CSR program.

FIRM BEHAVIOUR IN CORPORATE SUSTAINABILITY COMMUNICATION: HOW GREEN COMPANIES COMMUNICATE IN DIGITAL ERA?

Sintia Farach Dhiba, Dianne Frisko Koan — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to explore the behaviour of companies, categorized as green and non-green companies, in doing corporate sustainability communication. The study emphasizes the utilization of formal communication channels such as annual reports and standalone sustainability reports, as well as the adoption of social media as a new media communication. This research analyzes 20 Indonesian companies divided to two subsets of sample: green and non-green companies, which classified by its sustainability performance. The data is acquired from CSRHub that compiles the ESG score of Indonesian firms. This study finds that green companies show more active communication, both via formal and social media communication about sustainability initiatives. Green companies published standalone sustainability report annually. Both board of directors and commissioners of green companies show their commitment on sustainability through letters in annual report. Green companies also maintain social media in many platforms and show publicly to stakeholder its support on sustainability.

FACTORS AFFECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM AT IBIS SEMARANG HOTEL

Kurniasih Siti Maesyaroh, Nurchayati, Andalan Tri Ratnawati, Janti Soegiastuti — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to analyze the effect of user involvement, formalization of system development, education and training on the performance of the Accounting Information System (SIA) at IBIS Hotel Semarang. The population of this study was all employees of IBIS Semarang Hotel numbering one hundred and thirty-five and the sample was determined using the slovin formula and obtained as many as fifty-eight as well as sampling techniques using stratified rendom sampling. This study used a survey method assisted by a questionnaire with a google form, the question items were measured with a five-point likert scale and the results of the validity and reliability test showed that the question items were valid and realistic. Data analysis techniques use descriptive analysis to describe the identity of respondents and research variables, and inferential analysis uses multiple linear regression analysis. The data were tested by normality test, classical assumption test, model feasibility test and hypothesis test. The results showed that user involvement had a negative and significant effect on SIA performance, while formalization of system development and education and training had a positive and significant effect on SIA performance. The results of this study are expected to provide valuable insights for hotel management, SIA service providers and related researchers. The resulting information can be the basis for improving SIA management strategies, increasing user participation, and ensuring optimal quality in accounting information management in the hospitality environment.

DETERMINANT PROFIT MANAGEMENT PRACTIC IN INDONESIA

Rahmat Hidayat, Siti Hartinah, Rindu Ferdina Lestari — Wed, 06 Mar 2024 00:00:00 +0100

The research aims to determine the partial and simultaneous influence of Good Corporate Governance, Leverage, Company Size on Profit Management. Good Corporate Governance, Leverage, Company Size as Independent Variables and Profit Management as Dependent Variable. The research method used is a quantitative method using secondary data, namely by using annual report documentation data collection techniques. The data obtained was then processed using IBM SPSS version 25 software. Next, classical assumptions were tested using the normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. Next, multiple regression analysis and hypothesis testing using the t test for partial, f test for simultaneous and coefficient of determination. The results of this research show that: (1) Good Corporate Governance has no significant effect on Profit Management; (2) Leverage has no significant effect on Earnings Management; (3) Company size has a significant effect on Profit Management; significant effect on Earnings Management; (4) Good Corporate Governance, Leverage, Company Size simultaneously have a significant effect on Profit Management.

THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLE IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2022

Winnie Alicia, Irenius Dwinanto Bimo — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the effect of intellectual capital on financial performance with managerial ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Data were collected using a purposive sampling method with a total of 210 samples from 42 companies. Data analysis using panel data regression (balanced panel) using the STATA 17.0 program. The research results show that intellectual capital has a positive and significant effect on the company's financial performance. In addition, managerial ownership has a positive but not significant effect in moderating the influence of intellectual capital on the company's financial performance.

THEORETICAL REVIEW OF THE CAUSES OF FINANCIAL FRAUD IN INDONESIA

Santy Setiawan, Sandy Setiawan — Wed, 06 Mar 2024 00:00:00 +0100

Fraud in Indonesia is still an unresolved problem. Fraud can occur due to financial pressure, weak internal controls, and a person's rationalization attitude to justify his actions. This research was conducted to determine the causes of fraud, especially fraud in the financial statements of companies in Indonesia. The causes of fraud can be seen from the fraud triangle, diamond fraud, and pentagon fraud. The research is a theoretical review taken from various studies on fraud in Indonesia over the past few years. Research is expected to provide an overview of the causes of fraud and can be a reference material for future research.

ANALYSIS ON THE EFFECT OF OWNERSHIP STRUCTURE AND LIQUIDITY ON THE DISCLOSURE OF SUSTAINABILITY REPORT

Inggit Ukhti Fatihah, Unggul Purwohedi, Etty Gurendrawati — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this study is to analyze and test the influence of ownership structure, measured by managerial ownership and foreign ownership, and liquidity on the disclosure of sustainability reporting, this study was conducted on non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2021. The purposive sampling method was used as a sampling technique with 52 selected companies from all non-financial companies listed on the Indonesia Stock Exchange in 2020-2021. The data is processed by linear regression analysis with the Eviews 12 program. The results of this study show that liquidity has a positively significant effect on the disclosure of sustainability reports because by having an adequate level of liquidity, companies can allocate resources more adequately to create complete and comprehensive sustainability reports. While managerial and foreign ownership has no effect whatsoever on the disclosure of sustainability reports.

MICROBUSINESS FINANCIAL DYNAMICS IN THE CONTEXT OF PATRIARCHAL CULTURE DECISION-MAKING INDEPENDENCE AND PERFORMANCE OF UMKM IN SEMARANG

Sri Suyati, Siti Aminah, Khamimah, Supratiningrum — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to explore the influence of business characteristics and entrepreneur characteristics on the independence of formal debt decision making, by considering the moderating role of patriarchal culture. This study also aims to examine the impact of formal debt decision-making independence on business performance. The research was conducted through a survey of 248 female entrepreneurs in the food and beverage processing sector in Semarang. The research method uses descriptive and inferential analysis, with hypothesis testing carried out using Structural Equation Modeling Partial Least Square (PLS). The findings show that business characteristics and entrepreneur characteristics have a positive and significant influence on the independence of formal debt decision making. In addition, patriarchal culture is proven to play a moderating role, influencing the relationship between business characteristics/entrepreneur characteristics and the independence of formal debt decision making. In other words, patriarchal culture modifies the influence of business characteristics and entrepreneur characteristics on formal debt decisions. The analysis also shows that independence in formal debt decision making has a positive impact on business performance. Thus, the results of this research imply the importance of independence in making formal debt decisions for female entrepreneurs in the food and beverage industry in Semarang.

THE EFFECT OF INTERNAL CONTROL AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE USING THE WORK ENVIRONMENT AS INTERVENING VARIABLES

Ayu Safira, Abdul Kahar, Andi Chairil Furqan, Masruddin — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to (1) test and analyze the effect of internal control on employee performance, (2) test and analyze the effect of leadership style on employee performance, (3) test and analyze the effect of work environment on employee performance, (4) test and analyze the effect of leadership style on work environment, (5) test and analyze the work environment mediates the effect of leadership style on employee performance. This research was conducted at the Palu State Treasury Service Office. This research uses a quantitative approach, using primary data in the form of a questionnaire. The population used in this study were all employees of the Palu State Treasury Service Office, totaling 34 employees. The sampling method used was saturated sampling method (census) where the sample taken was the same as the existing population of 34 employees of KPPN Palu. The analysis technique used is Path Analysis and hypothesis testing using the SPSS for windows version 25.0 program. The results show that internal control has a positive and significant effect on employee performance, leadership style has a positive and significant effect on employee performance, work environment has a positive and significant effect on employee performance, leadership style has a positive and significant effect on the work environment, and the work environment mediates the effect of leadership style on performance.

THE INFLUENCE OF TAX SANCTIONS AND TAX AWARENESS ON MSME TAX COMPLIANCE WITH TAX INCENTIVES AS A MODERATION VARIABLE

Nadya Meyliana Hadi, Indra Pahala, Ayatulloh Michael Musyaffi — Wed, 06 Mar 2024 00:00:00 +0100

The aim of this research is to determine tax sanctions and tax awareness on MSME tax compliance with Tax Incentives as a Moderating Variable (Case Study at North Bekasi KPP Pratama). The population in this study were taxpayer MSMEs registered with the North Bekasi KPP Pratama using the accidental sampling technique (Convenience Sampling) and the sample used was 100 respondents. The analytical research methods used are descriptive statistics, quality testing, classical assumption testing, and hypothesis testing using the application, namely SPSS version 25. The research results show that tax sanctions have a positive and significant effect on tax compliance, tax awareness does not have a positive and significant effect on tax compliance, tax incentives have a positive and significant effect on tax compliance, tax incentives cannot moderate tax sanctions on taxpayer compliance, and tax incentives cannot moderate tax awareness on taxpayer compliance.

THE DETERMINANT FACTORS OF MILLENNIAL GENERATION’S PURCHASE INTENTION ON ELECTRIC CARS

William Louis, Ari Setiyaningrum — Wed, 06 Mar 2024 00:00:00 +0100

This research examines the determinant factors of the millennial generation's purchase intention on electric cars, which include functional value, social value, conditional value, emotional value, and epistemic value. Primary data was collected through an online survey of 271 millennial generation respondents who knew about electric cars but had never bought one. Purposive sampling was used in taking research samples. The results of data processing and analysis using multiple regression prove that functional value, social value, emotional value, and epistemic value influence purchase intention, while conditional value does not influence purchase intention. Social value was found to be the strongest determinant factor in the millennial generation's purchase intention on electric cars.

THE INFLUENCE OF VILLAGE FUND MANAGEMENT ON THE SUCCESS OF ROAD INFRASTRUCTURE DEVELOPMENT IN BERINGIN JAYA VILLAGE

Ivah Putriani, Muhammad Iqbal — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to determine the effect of managing village funds on the success of infrastructure development in Beringin Jaya Village. This research was conducted in Beringin Jaya Village. This research uses a quantitative approach using a questionnaire as a data collection tool. The population used in this study is the Beringin Jaya Village community with 100 respondents. Primary data were collected from questionnaire answers by respondents and then analyzed using the simple linear analysis method using the help of the SPPS version 2.6 program. The results showed that the management of village funds had a positive and significant effect on infrastructure development.

THE INFLUENCE OF ROLE CONFLICT, PROFESSIONALISM, LEADERSHIP STYLE, AND MOTIVATION ON AUDITOR PERFORMANCE IN THE CITY OF SEMARANG

Dwi Arista Anggraeni, Nia Yuniarsih — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this study was to determine the effect of role conflict, professionalism, leadership power and motivation on auditor performance. This research uses a quantitative approach. The population in this study was all public accounting firms in the city of Semarang. The sample of this study amounted to 30 respondents. The data sources in this study used secondary data and primary data. Researchers used questionnaire data collection methods and documentation methods. The research instrument used in this study used a Likert scale. The results showed that role conflict had a significant negative effect on auditor performance. Professionalism, leadership style and motivation have a significant positive effect on auditor performance.

THE ROLE AND CHALLENGES OF AI IN ACCOUNTING IN THE 4.0 ERA : A SYSTEMATIC LITERATURE REVIEW

Wed, 06 Mar 2024 00:00:00 +0100

Recent technological advances, computers, machines and robots based on artificial intelligence are now able to simulate technological aspects of human intelligence. The aim of this study is to classify research related to artificial intelligence in the accounting context. This research uses the Systematic Literature Review (SLR) methodology, which is defined as a transparent and replicable scientific process, different from traditional literature reviews. The Systematic Literature Review (SLR) in this research adopts the PRISMA model, this research details databases from Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, and Google Scholar. The research results show that the role of artificial intelligence in the accounting field has a significant impact and helps accountants, able to overcome various challenges faced by accountants. However, in this research there are several limitations that future researchers need to pay more attention to, including the selection of research objects and refinement of the literature review.

DETERMINANTS OF VILLAGE FUND FINANCIAL MANAGEMENT ACCOUNTABILITY: AN EMPIRICAL STUDY OF VILLAGES IN THE SUB-DISTRICT OF WANASABA EAST LOMBOK REGENCY

Nurul Hidayati, Rr. Sri Pancawati Martiningsih — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to test and analyse the factors that influence the accountability of financial management of village funds in Wanasaba District, East Lombok Regency. These factors include the competence of village officials, integrity and utilisation of information technology. This research method uses quantitative methods with primary data collection through questionnaires measured using a Likert scale. The population studied in this research consisted of village apparatus from 14 villages in Wanasaba sub-district, East Lombok Regency, namely the village head and village officials, consisting of the village secretary, head of administrative and general affairs, head of financial affairs, head of planning affairs, technical executives in the government section, welfare section, and service section, and territorial executives. The Non-Probability Sampling method was used in the sampling technique with 126 respondents. Data were analysed using multiple linear regression analysis. The findings of this research show that the competence of village officials, integrity and the utilization of information technology have a positive effect on the accountability of village fund financial management.

EFFICIENCY MEASUREMENT OF CONVENTIONAL BANKING: CASE STUDY KBMI 3 BANK GROUPS

Abdurahman Yafie, Sudradjat — Wed, 06 Mar 2024 00:00:00 +0100

In 2022, Indonesia's banking sector experienced a recovery after contraction due to the pandemic. This can be seen from the 7.73% growth in national banking assets to IDR 10.49 quadrillion as of September 2022. However, this study highlights whether this growth is followed by the level of efficiency. The research objective is to measure the efficiency level of bank group based on KBMI 3 during the period, using Data Envelopment Analysis technique. The input variables used consist of third party funds, operating expenses, and total assets as well as variable outputs outstanding credits, operating income and net profit. The results of Data Envelopment Analysis showed that most conventional bank companies achieved efficiency, but some experienced inefficiency, indicating the need for improvement in input variables to achieve optimal output results.

THE INFLUENCE OF NATIONAL CULTURE ON INTERNAL AUDIT QUALITY IN THE HIGHER EDUCATION SECTOR IN INDONESIA

Andrew Krishna Putra, Muhammad Yusuf, Unggul Purwohedi — Wed, 06 Mar 2024 00:00:00 +0100

This research investigates the influence of national culture on the quality of internal audits in the higher education sector in Indonesia. This research uses a national culture model developed by Hofstede using 3 cultural dimensions: power distance, uncertainty avoidance, and individualism. Research related to this topic is still very minimal in Indonesia, especially when it is related to the internal audit function in universities. alone can have an impact on increasing the effectiveness of the university's internal supervisory unit. The unit of analysis for this research is a university located in the LLDIKTI III working area considering the strategic location of this area as an agglomeration of business, government and education centers in Indonesia. Data was obtained using survey techniques which were distributed to the Head of the Internal Audit Unit as the work unit responsible for internal audit. This research uses covariance based-SEM techniques to test the hypotheses developed. The result is that uncertainty avoidance has a significant negative effect on internal audit quality, while power distance and individualism do not have a significant effect on internal audit quality. This means that the lower the uncertainty avoidance, the higher the internal audit quality and vice versa, while power distance and individualism do not have a significant effect on internal audit quality.

INFLUENCE OF BANKING HEALTH LEVELS BY USING THE RGEC METHOD FOR BANKING FINANCIAL PERFORMANCE

Janita Kamil Abita, Taufiq Hidayat — Wed, 06 Mar 2024 00:00:00 +0100

This research tests and determines the effect of banking health using the RGEC method on banking financial performance. The object of this research is banking companies, especially Conventional Commercial Banks listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample in this study used a purposive sampling method, with the number of samples in this study being 43 Conventional Commercial Banks. The dependent variable used is financial performance which is measured using Return on Assets (ROA), for the independent variables used are Risk Profile which is measured using Non-Performing Loans (NPL), Good Corporate Governance (GCG) which is measured using a composite or self-rating assessment, Earnings are measured using Net Interest Margin (NIM), and Capital is measured using the Capital Adequacy Ratio (CAR). The results of this research show that NPL has a significant negative effect on ROA, GCG and NIM have a significant positive effect on ROA, while CAR has no significant effect on ROA.

THE INFLUENCE OF ENVIRONMENTAL COST AND GREEN PROCESS INNOVATION ON FINANCIAL PERFORMANCE

Nadya Akhfanabila, Taufiq Hidayat — Wed, 06 Mar 2024 00:00:00 +0100

This research examines the influence of environmental cost and green process innovation on financial performance with environmental performance as a moderating variable. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022, using purposive sampling technique, with a total sample of 15 manufacturing companies. This research uses multiple linear regression to test hypotheses. The results show that environmental cost has a positive effect on financial performance, green process innovation has a negative effect on financial performance, and environmental performance can strengthen the influence of environmental cost and green process innovation on financial performance.

THE INFLUENCE OF REGIONAL INCOME ON REGENCY/CITY CAPITAL EXPENDITURE IN INDONESIA 2017-2020

A’am Ikhwanul Haq, Rahma Masdar — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine whether regional revenue consisting of Local Own Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) influence Capital Expenditure in the governments of Districts/Cities in Indonesia for the period of 2017-2020. The sample used in this study consists of 503 Districts/Cities in Indonesia. The data used are secondary data taken from the Reports of Regional Revenue and Expenditure (APBD) of Districts/Cities in Indonesia for the observation period from 2017-2020, obtained from the Ministry of Finance. The data analysis tool used in this research is Multiple Linear Regression Analysis. Based on the test results, it shows that 1) Local Own Source Revenue has a positive influence on Capital Expenditure. 2) General Allocation Fund has a positive influence on Capital Expenditure. 3) Special Allocation Fund has a positive influence on Capital Expenditure. 4) Revenue Sharing Fund has a positive influence on Capital Expenditure. The results of this study have a positive impact, indicating that the higher the variables of PAD, DAU, DAK, and DBH, the higher the allocation of Capital Expenditure.

HUMAN INTELLEGENCE AND LEARNING ENVIRONMENT ON CAREER AS AN AUDITOR OF IBI KESATUAN STUDENT

Hasna Nisrina, Kusuma Dewi — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to analyze the effect of emotional intelligence, intellectual intelligence, spiritual intelligence and learning environment on interest in a career as a public accountant. The type of data used is primary data obtained through questionnaires. The population in this study was Tracer CDC IBI Unity which amounted to 347 companies. While the sample in this study was determined using the random data sampling method which resulted in 134 samples. The analysis method used is multiple linear regression analysis using IBM SPSS 23 software. The results of this study indicate that career interest as an auditor through the variables of Emotional Intelligence and Spiritual Intelligence has no effect on career interest as an auditor. Interest in a career as an auditor through the variables of Intellectual Intelligence and Learning Environment affects the interest in a career as an auditor. The ability of the regression model used in explaining its effect on Interest In A Career As An Auditor is 21.6%.

THE INFLUENCE OF EVA, FINANCIAL DISTRESS, AND SUSTAINABILITY ON STOCK RETURN RATES IN THE TOURISM INDUSTRY DURING 2019-2022

Randy Irawan, Hyasshinta Dyah S. L. Paramitadewi — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the effect of EVA, Financial Distress, and Sustainability on stock returns in the tourism industry listed on the IDX in 2019-2022. In this study, the data used as a sample was obtained from the 2019 to 2022 annual financial reports held by various tourism industry companies registered on the IDX. The sample selection method used for this research was purposive sampling. The analytical method used in this research is the regression method. Testing the first hypothesis shows that EVA has a positive effect on stock returns. Testing the second hypothesis shows that Financial Distress has no effect on stock returns. Testing the third hypothesis shows that sustainability has a positive effect on stock returns.

PENGARUH GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Kevin Kausar Wibowo Siregar, Vincentia Devina Setyawati — Wed, 06 Mar 2024 00:00:00 +0100

The increasingly competitive era of globalization encourages companies to increase their competitiveness through IPOs. Company value is part of investors considerations when making an investment and can be influenced by various things. This research aims to understand the influence of green accounting and expanding corporate social responsibility on company value with good corporate governance as a moderating variable. The population is manufacturing companies on the IDX in 2020-2022 with a total of 227 companies. The sampling technique was purposive sampling 35 were obtained with 104 samples. The analysis method is linear regression analysis and moderated regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the green accounting variable an effect on company value and the green accounting variable moderated by good corporate governance an effect on company value. Corporate social responsibility disclosure has no effect on company value and the corporate social responsibility disclosure variable moderated by good corporate governance has no effect on company value.

EARNINGS MANAGEMENT BEFORE AND AFTER THE EXISTENCE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IN INDONESIA

Moh. Fahrizal Tasbi, Jamaluddin — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to determine and analyze the impact of XBRL adoption on earnings management carried out by company management in Indonesia. Earnings management in this study is proxied by discretionary accruals. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. The sample of this study was selected using purposive sampling method. The total sample of this study was 16 manufacturing companies. This research period is 2008-2022. Hypothesis testing is done with paired sample t test. The results of hypothesis analysis indicate a significant difference between the level of earnings management practices before and after the implementation of XBRL. This indicates that the adoption of XBRL can limit the opportunistic actions of management in the preparation of financial statements. In addition, the results also suggest that the implementation of XBRL can improve the quality of financial statements.

TAX OBEDIENCE RATE POST COVID-19 PANDEMIC IN DKI JAKARTA

Angelo Putra Pardosi, Tita Nurvita — Wed, 06 Mar 2024 00:00:00 +0100

The emergence of the Covid-19 virus has disrupted economic conditions throughout the world, including Indonesia. Many parties have experienced losses, both in terms of income and closest people. In fact, there are not a few countries whose economies are faltering due to the pandemic that occurs. The impact of this pandemic has made researchers interested in conducting research from economic aspects, especially taxes. Taxes, which are one of the sources of state revenue, must have been affected by the pandemic shown by the amount of salary cuts even layoffs that occurred and not a few companies that went bankrupt due to pressure by circumstances. The purpose of this research is to understand: The rate of tax obedience after Covid-19 pandemic in DKI Jakarta. The population in this research are Taxpayers who live in DKI Jakarta. The sample for this research is 138 people of Personal Taxpayers. Method of analytics in this research is descriptive analytics. Based on the research it is shown that the Tax Obedience Rate Post Covid-19 Pandemic In DKI Jakarta remains high and stable.

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTIONS, AND INVENTORY INTENSITY ON TAX AGGRESIVENESS

Dwina Meila Azizah, Zara Tania Rahmadi, Rifqi Maulana, Kampono Imam Yulianto — Wed, 06 Mar 2024 00:00:00 +0100

This paper intention to discover the effect of corporate social responsibility, political connections, and inventory intensity on tax aggressiveness. This research focuses on manufacturing companies within the consumer goods sector that were listed on the Indonesia stock exchange during the period from 2018 to 2021. The study employed a purposive sampling approach, selecting a total of 22 companies as its sample. To analyze the data, the researchers utilized multiple linear regression analysis through spss 26 software. The results of the study state that corporate social responsibility and political connections have no effect on tax aggressiveness. Meanwhile inventory intensity has a significant positive effect and simultaneously has a positive effect on tax aggressiveness.

THE EFFECT OF INFLATION, BANK INDONESIA INTEREST RATES, AND RUPIAH EXCHANGE RATES ON STOCK RETURNS

Nada Shaufika Nadila, Indra Setiawan, Rizky Bagus Sumantri, Zara Tania Rahmadi — Wed, 06 Mar 2024 00:00:00 +0100

The objective of this research is to assess the influence of inflation rate, Bank Indonesia's interest rate (SBI), and the exchange rate of the Indonesian rupiah on the returns of stocks. The research focuses on manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) LQ45 Index during the timeframe of 2012 to 2021. A purposive sampling method was employed, and the sample size consisted of 7 companies. In this study, the data underwent multiple linear regression analysis using SPSS version 26. The findings indicate that the inflation rate does not significantly impact stock returns in a negative manner, while SBI interest rates do not have a significant positive effect on stock returns. Conversely, the exchange rate of the Indonesian rupiah has a significant negative influence on stock returns. Additionally, it was found that the inflation rate, SBI interest rate, and rupiah exchange rate collectively have a significant positive impact on stock returns.

DAMPAK FINANCIAL DISTRESS, LEVERAGE DAN MANAJEMEN LABA TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PEMODERASI

MF Christiningrum, Siti Nurhaliza — Wed, 06 Mar 2024 00:00:00 +0100

Penelitian dilakukan untuk menguji pengaruh variabel financial distress, leverage dan manajemen laba terhadap diterbitkannya opini Going Concern, dengan ukuran perusahaan sebagai variabel pemoderasi. Pemilihan sampel dilakukan dengan metode purposive random sampling pada perusahaan go-public di industri manufaktur BEI periode 2016-2020 dan diolah dengan menggunakan uji regresi logistik. Hasil penelitian menunjukkan bahwa variabel financial distress dan leverage berpengaruh signifikan terhadap opini audit going concern, sementara variabel manajemen laba tidak berpengaruh signifikan terhadap opini audit going concern. Selain itu, hasil uji menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh financial distress dan leverage terhadap opini audit going concern. Adapun ukuran perusahaan tidak mampu memoderasi pengaruh variabel manajemen laba terhadap opini audit going concern. Kontribusi dari penelitian ini memberikan bukti terkait faktor-faktor independen yang dapat mempengaruhi auditor untuk menerbitkan opini audit going concern. Keterbatasan penelitian adalah terbatasnya jumlah sampel yang hanya meliputi 53 perusahaan dengan 5 tahun jendela penelitian.

THE EFFECT OF FIRM SIZE, DIVIDEND PAYOUT RATIO, CASH HOLDING AND BOARD SIZE ON INCOME SMOOTHING

Restu Aji Pangestu, Dias Adi Dharma, Anis Anugerah Wiguna, Zara Tania Rahmadi — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to determine the effect of firm size, dividend payout ratio, cash holdings, and board size on income smoothing. The data used in this study is secondary data in the form of financial statements using the purposive sampling method so that the sample obtained is 13 companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 52 data for four years. The analytical technique used in this research is multiple linear regression analysis. Data processing in this study using SPSS v.26 software. The results of this study indicate that firm size and the dividend payout ratio have a significant negative effect on income smoothing, while cash holdings and the board size have no effect on income smoothing. Simultaneously firm size, dividend payout ratio, cash holdings and board size have a significant effect on income smoothing.

THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE

Safiga Aulia Romadon, Zara Tania Rahmadi, Kiswanto Danu Tryas — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of the study is to determine the influence of intellectual capital, good corporate governance (institutional ownership, managerial ownership, independent commissioner), and CSR on company performance. Researchers used population, namely manufacturing companies in the basic industrial & chemical sectors listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique is by purposive sampling method, which produces a total sample of 44 companies. The data analysis method in this study used multiple linear regression analysis. The results showed that intellectual capital did not have a significant positive effect on company performance. Meanwhile, institutional ownership, managerial ownership, and independent commissioners have a significant positive effect on company performance and corporate social responsibility does not have a significant negative effect on company performance

EFFECT OF CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON FIRM VALUE

Evy Roslita, Sifa Christina — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the effect of Good Corporate Governance, Profitability, Liquidity and Leverage on Company Value. The sample for this research consists of 44 companies in the financial sector of the banking industry listed on the Indonesia Stock Exchange (BEI) with an observation period in 2019-2022. The data used is secondary data sourced from annual reports. The multiple linear regression method was used in data processing and the research results showed that reverse GCG had a positive and insignificant effect on Company Value, while Profitability, Liquidity and Leverage had a positive and significant effect on Company Value in Banking Industry Financial Companies listed on the BEI in 2019-2022.

GREEN PROCESS INNOVATION AND FINANCIAL PERFORMANCE IN GROWTH AND MATURE FIRMS: GREEN INVESTMENT AS MODERATING VARIABLE

Faizah Zahrani, Nova Novita — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to determine the effect of green process innovation on financial performance, and the role of green investment in strengthening the relationship between green process innovation and financial performance. The research used a sample of public manufacturing companies for the 2018-2022 period and divided them into two sample groups, namely growth and mature. The results of this research show that green process innovation has an effect on financial performance in mature stage companies and has no effect at the growth stage. Apart from that, green investment is able to strengthen the influence of green process investment on financial performance in growth stage companies, but is not able to strengthen it in the mature stage. Manufacturing companies, both in the growth and mature stages, can obtain positive returns on financial performance more quickly by focusing on green marketing which can help increase customer awareness, which can be done by sharing proactive information about the sustainability efforts made and when the product is finished by applying green label on products made by the company.

THE READINESS ANALYSIS OF VILLAGE-OWNED ENTERPRISES IN IMPLEMENTING DECREE NUMBER 136 YEAR 2022 OF VILLAGES, DISADVANTAGED REGIONS DEVELOPMENT, AND TRANSMIGRATION MINISTRY

Erni Surya Ningsih, Rr. Sri Pancawati Martiningsih — Wed, 06 Mar 2024 00:00:00 +0100

The issuance of Decree Number 136 Year 2022 of Villages Disadvantaged Region Development, and Transmigration Ministry concerning Guidelines for Preparing Village-Owned Enterprise (BUM Desa) Financial Report is expected to make it easier for BUM Desa to prepare their financial reports. However, in reality, some villages are not yet ready to implement this Village Ministerial Decree. This research aims to analyze the readiness of BUM Desa in Preparing their financial reports by implementing Decree Number 136 Year 2022 of Villages Disadvantaged Region Development, and Transmigration Ministry. The qualitative method with a descriptive approach was chosen as the research method. Data were collected from interviews, observation, and documentation. The research results show that readiness for implementation in Pringgabaya sub-district is still incomplete. Only three of six villages are ready to implement the Village Ministerial Decree. This readiness is due to the socialization and training related to the Village Ministerial Decree. There needs to be a role for the government in providing sufficient training and outreach to increase the readiness of BUM Desa. Because the PDTT Village Ministerial Decree Number 136 of 2022 is a new regulation, research on this topic is still not yet researched and is considered a novelty.

THE INFLUENCE OF INFORMATION TECHNOLOGY USAGE, USER SKILLS, AND INDIVIDUAL CHARACTERISTICS ON EMPLOYEE PERFORMANCE IN LEASING COMPANIES IN THE CITY OF PALU

Elfira, Fadli Muh. Saleh, Muliati, Selmita Paranoan — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to test and analyze the influence of Information Technology, User Skills, and Individual Characteristics on improving employee performance, both partially and simultaneously. The study employs a quantitative methodology, with primary data obtained through a questionnaire survey distributed to employees in 19 leasing companies operating in the city of Palu. For data analysis, this research relies on the multiple linear regression method, with data processing using Statistical Package for the Social Sciences (SPSS) version 25.0. The results of this study reveal that, partially, Information Technology does not show a significant influence on employee performance. However, User Skills and Individual Characteristics, such as motivation and competence, are proven to provide a positive and significant contribution. Furthermore, when analyzed simultaneously, the combination of Information Technology, User Skills, and Individual Characteristics is shown to have a strong and significant influence on improving employee performance. These findings emphasize the importance of integration between human factors and technology in achieving optimal organizational effectiveness.

FACTORS INFLUENCING THE INTEREST OF HIGH SCHOOL STUDENT AT PATTANA WITTAYA SCHOOL TO CONTINUE THEIR STUDIES IN ACCOUNTING

Mochamad Rhangga, Kusuma Dewi — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to determine the effect of technical skill self-efficacy, soft skill self-efficacy, social factors, and career expectations on interest in continuing studies in accounting. Data collection in this study using a questionnaire totaled 134 respondents who were final year students of Pattana Wittaya School, Yala, Thailand. In this study using random sampling method in sampling. This research in managing data uses SPSS. The data analysis technique uses validity test, reliability test, classical assumption test, normality test, multicollinearity test, heteroscedasticity test, auto correlation test, multiple linear regression test, individual parameter significance test (t test), model feasibility test (f test), and r-square coefficient of determination analysis). Based on the results of the analysis, the following conclusions can be drawn: Technical skill self efficacy has a positive effect on interest in continuing studies in accounting, the results of this study are supported by (Djatej et al., 2015) and (Pratista, 2019). Soft skill self efficacy has a positive effect on interest in continuing studies in accounting, the results of this study are supported by (Pratista, 2019). Social factors have a positive effect on interest in continuing studies in accounting, the results of this study are supported by Djatej et al. 2015, (Hayurika & Arief, 2015), and (Rokhimah, 2014). Expectations for careers have a positive effect on interest in continuing studies in accounting, the results of this study are supported by (Mardiani & Lhutfi, 2021), (Pratama, 2017), and (Tang & Seng, 2015).

ACCOUNTING, ARTIFICIAL INTELLIGENCE (AI), ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG): AN INTEGRATIVE VIEWPOINT

Wed, 06 Mar 2024 00:00:00 +0100

Artificial intelligence (AI) is present in every facet of contemporary life, and concerns about sustainability are receiving more attention across the board in human endeavors. Nowadays, large firms are expected to report on their operations, expose them, and account for their environmental and social footprint. This is accomplished through various frameworks, measurements, and environmental, social, and governance standards, or ESG (environment, social governance), gradually replacing the more traditional term CSR (corporate social responsibility). Accountants should use Artificial Intelligence (AI) techniques to assess and validate an organization's sustainability and net-zero commitment claims. In this manner, accountants may guarantee AI technology's moral and efficient integration into accounting procedures by validating an organization's ESG metrics and enacting change from the inside. The methodology adopted for this study includes qualitative data collection, which primarily revolved around interviews using purposive sampling. Professionals must effectively utilize AI's potential in sustainable accounting. For future research, it is crucial to develop an entire framework based on the principles described here, based on various sources that describe the integration between accounting, AI, and ESG.

THE INFLUENCE OF PRESENCE OF FEMALE IN BOARD OF DIRECTORS AND AUDIT COMMITTEE TOWARDS FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN PUBLIC COMPANIES

Devana Alyaa Purnomo Putri, Budi Kurniawan, Andrey H. Pulungan — Wed, 06 Mar 2024 00:00:00 +0100

This study aims to prove whether the presence of women in board of directors and audit committee affects financial performance in Indonesian public companies. This study focuses on Indonesian public company listed in Indonesia Stock Exchange (IDX) with the selected criteria using purposive sampling method. The 670 samples of companies are obtained from IPOT and financial statements listed in IDX from 2019 - 2021. The industries exempted is financial industry. Author uses multiple linear regression analysis with fixed effect model and ordinary least square (OLS) model for ROA and PER. Due to heteroskedasticity and autocorrelation problem, the regression needs to be standardized by Robust Standard Error. author finds that women on board of directors have a positive influence on both ROA and PER. The coefficient from women on board of directors to ROA shows positive sign and PER shows negative sign. However, author finds no significant influence of women in audit committee towards ROA and PER. The coefficient from women in audit committee towards ROA shows positive sign and PER shows negative sign. Even though some results are not significant, the positive and negative relationship of women on boards of directors along with ROA and PER may create improved outcome towards companies’ financial performance.

THE INFLUENCE OF NET INTEREST MARGIN, NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO AND OPERATIONAL EFFICIENCY RATIO ON BANK KBMI STOCK PRICE 4

Huda Trihatmoko, Ridarmelli, Kevin Arya Saputra — Wed, 06 Mar 2024 00:00:00 +0100

The purpose of this study is to determine the effect of net interest margin, non performing loan, capital adequacy ratio and operational efficiency ratio on banking stock price. The data used in this study are KBMI 4 banking companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2021 period. This study used a purposive sampling method with a total sample of 4 banking companies. The analytical method used is multiple linear regression analysis using the Eviews 12 application. The result of this study indicate that capital adequacy ratio has a positive effect and net interest margin has a negative effect on banking stock price. While non performing loan and operational efficiency ratio have no significant effect on banking stock price.

ENCHANCING COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILTY, NET PROFIT MARGIN, AND EARNINGS PER SHARE

Tri Astuti, Alfin Syaukani, Khalida Utami, Fitria Rahmidenia Shevico — Wed, 06 Mar 2024 00:00:00 +0100

The disclosure of corporate social responsibility is believed to influence a company’s value. This study aims to provide insighs by evaluating the impact corporate social responsibility (CSR), net profit margin and earning per share on the sustainable value of the company (Price Book Value). The research sampel consists of companies listed in the Sri-Kehati Index for the period 2018-2022, known for implementing Sustainable Responsible Investment (SRI) principles and Environmental, Social, and Governance (ESG) principles. Sample selection was carried and Environmental, Social, and Governance (ESG) principles. Sample selection was carried out using purposive judgment sampling, resulting in 11 companies with a total of 55samples. This research findings indicate that corporate social responsibiliry does not significantly influence the company’s value (PBV), whereas net profit margin and earning per share havea significant impact on the company’s value (PBV). The coefficient of determination shows that the independent variables can explain 59% of the while dependent variable, while the remaining 41% is explained by other variables not examined in this study.

PENGARUH KEBIJAKAN DIVIDEN, BEBAN PAJAK TANGGUHAN, DAN TAX PLANNING TERHADAP MANAJEMEN LABA DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

Iriene Apriani Husodo, Agustine Dwianika — Wed, 06 Mar 2024 00:00:00 +0100

This research aims to analyze the influence of dividend policy, deferred tax expense, and tax planning on earnings management, with Green Intellectual Capital as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange during the period 2018-2022. The data analysis method employed is panel data. The research results indicate that dividend policy has a significantly positive effect on earnings management, while deferred tax expense and tax planning have a significantly positive impact on earnings management. Green Intellectual Capital is found to moderate the relationship between dividend policy and earnings management, indicating that the impact of dividend policy on earnings management is stronger in companies with a high level of Green Intellectual Capital. This finding contributes to the understanding of practitioners, regulators, and academics regarding factors influencing earnings management practices in the healthcare sector, particularly through the lenses of dividend policy and tax management. Practical implications of this research include the importance of considering Green Intellectual Capital in formulating dividend policies to mitigate potential undesirable earnings management.

PENGARUH AUDIT TENURE, PERGANTIAN MANAJEMEN, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

Agus Hendrawan, Arini Nurpuspita Melinda — Wed, 06 Mar 2024 00:00:00 +0100

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.

PENGARUH TAX PLANNING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI

Sukma Nurmawati, Mulyadi Noto Soetardjo — Wed, 06 Mar 2024 00:00:00 +0100

CONTRIBUTION OF ZAKAT, INFAQ AND PRODUCTIVE ALMS IN HELPING THE COUNTRY'S ECONOMY POST COVID-19

Dyarini, Natya Raizha Utari — Wed, 06 Mar 2024 00:00:00 +0100

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.

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

Sekar Ayu Herdyningrum, Indah Masri, Susilawati, Shabrina Nasywa Mujahidah — Wed, 06 Mar 2024 00:00:00 +0100

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.

ANALYSIS OF THE TIMELINESS OF SUBMITTING FINANCIAL REPORTS FOR RETAIL COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR 2020-2022

Intan Zagita Putri, Will Andilla Darniaty — Wed, 06 Mar 2024 00:00:00 +0100

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.

PENTAGON FRAUD AND FRAUDULENT FINANCIAL REPORTING WITH BENEISH M-SCORE MODEL IN BANKING INDUSTRY

Novita, Aditya Rizky Fauza, Aditya Fadillah Azka — Wed, 06 Mar 2024 00:00:00 +0100

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.

AN ANALYSIS OF THE INFLUENCE OF PUBLIC OWNERSHIP, DIVIDEND POLICY, GREEN ACCOUNTING AND COMPANY AGE ON FINANCIAL PERFORMANCE

Enjela Evatriana, Loh Wenny Setiawati — Wed, 06 Mar 2024 00:00:00 +0100

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.

BEHAVIORAL INTENTION TO USE ACCURATE WITH THE UTAUT MODEL

Muhamad Tahfidz, Tri Hesti Utaminingtyas, Ati Sumiati — Wed, 06 Mar 2024 00:00:00 +0100

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.

THE EFFECT OF OPERATING CASH FLOW VOLATILITY, AMOUNT OF ACCRUALS, AND LEVEL OF DEBT TO THE EARNINGS PERSISTENCE

Fransesca Yoana, Thia Margaretha Tarigan — Wed, 06 Mar 2024 00:00:00 +0100

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.

DETERMINANT OF INTENTION TO USE E-WALLET AS A DIGITAL PAYMENT PRODUCT FOR MSME

Priska Hapsari Widayani, Yasintha Soelasih — Wed, 06 Mar 2024 00:00:00 +0100

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.

APPLICATION OF ARTIFICIAL INTELLIGENCE FOR SUSTAINABLE DEVELOPMENT GOALS: A REVIEW AND PERSPECTIVE

Vicky Pratama Putra, Riana Magdalena Silitonga, Yung-Tsan Jou — Wed, 06 Mar 2024 00:00:00 +0100

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.

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

Garry Revival Romulus Sitorus, Tita Nurvita, Albertus Karjono — Wed, 06 Mar 2024 00:00:00 +0100

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.

PERAN PENGUNGKAPAN MANAJEMEN RISIKO, GREEN BANKING DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERBANKAN DI INDONESIA

Jimmy Setiawan Oen, Sherly Ayu Aprylya, Almatius Setya Marsudi — Wed, 06 Mar 2024 00:00:00 +0100

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 MEDIATING IMPACT OF EARNINGS MANAGEMENT ON THE EFFECT OF TOURNAMENT INCENTIVES AND MANAGEMENT OVERCONFIDENCE ON FRAUD IN FINANCIAL STATEMENTS

Milessa Gavrilla Aussie, Megawati Oktorina — Wed, 06 Mar 2024 00:00:00 +0100

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.

PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, LEVERAGE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

Alfian Azwar Yasin, Atiqah — Wed, 06 Mar 2024 00:00:00 +0100

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 ROLE OF SUSTAINABILITY REPORTING DISCLOSURE IN THE FINANCIAL PERFORMANCE OF MANUFACTURING SECTOR COMPANIES IN INDONESIA

Patricia Natasha Thamrin, Agung Wicaksono, Almatius Setya Marsudi — Wed, 06 Mar 2024 00:00:00 +0100

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.

THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY INVESTMENT, AND SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE

Setiawati Oktavia, Melita Rahmi, Almatius Setya Marsudi — Wed, 06 Mar 2024 00:00:00 +0100

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.

TAX AGRESSIVENESS WITH CORPORATE GOVERNANCE AS A MODERATING: PROFITABILITY, POLITICAL CONNECTION AND FIRM SIZE

Febby Aprily Firanda, Yusro Rahma — Wed, 06 Mar 2024 00:00:00 +0100

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.

ACCOUNTING LEARNING TO GEN Z IN THE IMPLEMENTATION OF BELA NEGARA AND PANCASILA CHARACTER AT SMK GANESA SATRIA 1

Miska Adelia, Clarisa Diva Ramandani, Annisa Miftahul Jannah — Wed, 06 Mar 2024 00:00:00 +0100

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.

PERSPECTIVE ON THE EFFECT OF VENTURE CAPITAL MODERATION ON BOARD CHARACTERISTICS AND IPO UNDERPRICING

Avincennia Vindy Fitriana, Ihsan Nasihin — Wed, 06 Mar 2024 00:00:00 +0100

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.

ANALYSIS OF THE PREPARATION AND PRESENTATION OF FINANCIAL REPORTS OF PT AMOR SUKSES BASED ON SAK ETAP

Lusia Putri Menori, Rapina Rapina — Wed, 06 Mar 2024 00:00:00 +0100

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.

ANALYSIS OF TAX MANAGEMENT STRATEGIES AT UNIVERSITAS TERBUKA

Wed, 06 Mar 2024 00:00:00 +0100

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.

EKSPLORASI GOOD INSTITUTIONAL CITIZENSHIP DAN AUDIT INTERNAL DI BADAN LAYANAN UMUM DAERAH

Clara Ayuliana Dewi, Intiyas Utami, Gracella Theotama — Wed, 06 Mar 2024 00:00:00 +0100

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.

THE INFLUENCE OF LIQUIDITY, PROFITABILITY, SOLVENCY, AND COMPANYSIZE ON DIVIDEND POLICY IN THE PRIMARY CONSUMER GOODS INDUSTRY

Mariance Rumintan, Tiwi Herninta — Wed, 06 Mar 2024 00:00:00 +0100

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

THE INFLUENCE OF CORPORATE GOVERNANCE CHARACTERISTICS ON BUSINESS ETHICS DISCLOSURE

Christinari Nancy Siboro, Anitaria Siregar — Wed, 06 Mar 2024 00:00:00 +0100

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.

Coordinator's Opening Speech: Accounting Lecturer Forum

Stanislaus Uyanto — Wed, 06 Mar 2024 00:00:00 +0100

Sambutan Ketua IAI JKT

Stanislaus Uyanto — Wed, 06 Mar 2024 00:00:00 +0100

Sambutan Proceeding KIA XI

Stanislaus Uyanto — Wed, 06 Mar 2024 00:00:00 +0100

KATA SAMBUTAN KETUA PANITIA KONFERENSI ILMIAH AKUNTANSI XI & 1ST INTERNATIONAL CONFERENCE

Megawati Oktorina — Wed, 06 Mar 2024 00:00:00 +0100