JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. with registered number ISSN 2549-5968 (online), 2339-2436 (Print) Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting. The paper presented in JAK is solely from the author. Editorial staff can edit paper, as long as it doesn't change the meaning. JAK has obtained accreditation from the Directorate General of Research and Development Strengthening, Ministry of Research, Technology and Higher Education of the Republic of Indonesia by Decree No. 10 / E / KPT / 2019
Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited
Pengaruh Sistem Akuntansi Biaya Berbasis Teknologi Digital Terhadap Efisiensi Operasional Dan Pengambilan Keputusan Manajerial
Industry 4.0 mendorong transformasi fundamental dalam praktik akuntansi biaya modern, dimana digitalisasi sistem tidak lagi menjadi pilihan melainkan kebutuhan strategis untuk meningkatkan efisiensi operasional organisasi. Penelitian ini bertujuan menganalisis secara komprehensif pengaruh sistem akuntansi biaya berbasis teknologi digital terhadap efisiensi operasional dan kualitas pengambilan keputusan manajerial melalui pendekatan systematic review. Menggunakan metodologi Systematic Literature Review (SLR) dengan pedoman PRISMA 2020, menganalisis 15 jurnal berkualitas tinggi dari basis data Scopus, Web of Science, dan Portal Garuda periode 2020-2025. Implementasi teknologi seperti Microsoft Access, ERP, CBAS, dan AI terbukti meningkatkan efisiensi operasional rata-rata 35-70% melalui otomatisasi proses, pengurangan kesalahan manual hingga 90-95%, dan optimalisasi cycle time hingga 3-4 kali lipat. Sistem digital meningkatkan akurasi informasi hingga 95-98% dan mempercepat proses pelaporan hingga 80-85%. Transformasi digital dalam sistem akuntansi biaya terbukti menjadi strategic imperative dengan tingkat kepercayaan 68% dari literatur yang mendukung efektivitasnya. Keterbatasan penelitian terletak pada cakupan literatur yang terbatas pada periode 2020-2025 dan fokus pada jurnal terindeks SINTA dan Scopus.
Copyright (c) 2025 imas kusumawati, Mery Ramadani, Tri Wahyuni Sukiyaningsih http://creativecommons.org/licenses/by/4.0
Determinants Of Carbon Emission Disclosure: The Role Of Industry Sensitivity, Media Exposure, And Environmental Performance
The purpose of this study is to determine and analyze the Effect of Industry Sensitivity, Media exposure, Environmental Performance and Profitability on Carbon Emission Disclosure. The research method used in this study is quantitative. The data for this study uses secondary data from companies listed on the Indonesia Stock Exchange (IDX). The companies used are groups of consumer non-cyclical & Energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling method in this study is purposive sampling. The data collected were 126 companies after statistical data analysis using eviews-12 software. Based on the test results, the industry sensitivity variable has a negative effect on carbon emission disclosure, the media exposure variable has a negative effect on carbon emission disclosure, the environmental performance variable has a positive effect on carbon emission disclosure, and the profitability variable has a negative effect on carbon emission disclosure Keywords: Industry Sensitivity, Media exposure, Environmental Performance, Profitability, Carbon Emission Disclosure
Copyright (c) 2025 Sistya Rachmawati, Etty Murwaningsari, Yuha Nadhirah Qintharah http://creativecommons.org/licenses/by/4.0
Perbandingan Perhitungan Masa Pajak Penghasilan Pasal 21 PP 80/2010 dan PP 58/2023 Bagi Tenaga Ahli Bapenda DKI Jakarta
Government Regulation Number 58 Year 2023 regulates changes in the calculation of Income Tax Article 21 effective January 1, 2024, replacing the calculation previously regulated in Government Regulation Number 80 Year 2010. This study aims to determine how the comparison of the calculation of Income Tax Article 21 Government Regulation Number 80 of 2010 and Government Regulation Number 58 of 2023 for experts of the DKI Jakarta Provincial Revenue Agency. The method used in this research is a qualitative method with a descriptive approach. The results showed that Income Tax Article 21 withheld using Government Regulation Number 80 of 2010 has a smaller amount of tax when compared to taxes withheld using Government Regulation Number 58 of 2023. However, if more than one layer of tariff is imposed on Government Regulation No. 80 of 2010, the Article 21 Income Tax withheld is greater than the tax using Government Regulation No. 58 of 2023. Although there is a change in the calculation of periodic Income Tax Article 21, this does not change the amount of annual Income Tax Article 21. This change has an impact on the income received monthly, the amount of Income Tax Article 21 period, and the amount of tax borne by personal taxpayers at the end of the tax year. Keyword: Income Tax, Income Tax Expense in Article 21, Average Effective Rate
Copyright (c) 2025 Keilan Rezkia Mumtaazah, Mohammad Benny Alexandri http://creativecommons.org/licenses/by/4.0
Determinants Of Income Smoothing: The Role Of Leverage, Firm Value, and Cash Holding
Income smoothing is an accounting practice used by companies to reduce earnings fluctuations, enhance financial statement stability, and increase investor confidence. This study examines the impact of Cash Holding, Price to Book Value (PBV), and Debt to Equity Ratio (DER) on Income Smoothing in the Properties and Real Estate sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The population consists of all Properties and Real Estate companies listed on the IDX, with a purposive sampling technique yielding a final sample of 105 companies. Using the Generalized Method of Moments (GMM) approach, this study addresses issues of endogeneity and individual heterogeneity in financial analysis. The partial t-test results indicate that DER has a positive and significant effect on Income Smoothing, while Cash Holding and PBV do not have a significant impact. The simultaneous F-test results confirm that the three variables collectively influence Income Smoothing significantly. Model validation using the Hansen-J Test and AR(2) Test ensures that the GMM estimations are valid and free from serial correlation issues. The Adjusted R² of 0.225 suggests that the model explains 22.5% of the variation in Income Smoothing. Furthermore, Robustness Test & Machine Learning Validation using Quantile Regression, Bayesian Model Averaging (BMA), XGBoost, and Random Forest reinforces that DER is the primary factor influencing Income Smoothing. These findings highlight the critical role of leverage in corporate managerial practices, emphasizing its importance for investors and regulators when assessing financial statements in the real estate sector.
Copyright (c) 2025 Nurlaela http://creativecommons.org/licenses/by/4.0
Profesionalisme, Independensi, dan Kualitas Audit Dimoderasi Oleh Time Budget Pressure
This research aims to see whether there is an effect of professionalism and auditor independence on audit quality with time budget pressure as a moderating variable. This study uses a quantitative method with the sample being auditors who are in public accounting firms located in the south Jakarta area. The data collection technique used simple random sampling with a sample size of 110 respondents. The data was processed and tested using the Partial Least Square method with the SmartPLS.3.0 application. The results of this study indicate that auditor professionalism and auditor independence have a significant positive effect on audit. Meanwhile, time budget pressure cannot weakening the relationship between auditor professionalism and auditor independence on audit quality.
Copyright (c) 2025 Iqbal Najmudin Sholeh, Shinta Widyastuti http://creativecommons.org/licenses/by/4.0
Rasio Aktivitas: Indikator Kinerja Yang Menentukan Profitabilitas dan Likuiditas
This study aims to analyse the effect of activity ratios, namely accounts receivable turnover, cash turnover, and inventory turnover, on the profitability and liquidity of food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The method used is panel data regression analysis, which utilizes panel data regression analysis with a sample of 22 companies. The research findings indicate that accounts receivable and inventory turnover do not significantly impact profitability and liquidity. But, cash turnover has a significant negative effect on profitability and liquidity. However, when considered simultaneously, receivable turnover, cash turnover and inventory turnover positively influence the companies' liquidity. However, there is no significant effect of receivable turnover, cash turnover and inventory turnover on profitability. These findings provide important insights for company management in formulating better financial management strategies to improve financial performance. Consequently, company management should develop comprehensive financial management strategies that prioritize effective cash and inventory management practices to ensure liquidity while exploring additional factors that can enhance profitability. This study contributes valuable insights into the financial dynamics of the food and beverage sector. It suggests that while activity ratios may not directly boost profits, they play a crucial role in sustaining liquidity, which is essential for operational stability and growth.
Copyright (c) 2025 Neng Asiah, Ayumi Ayumi, Meli Andriyani, Sabaruddinsah Sabariddinsah http://creativecommons.org/licenses/by/4.0
Peran Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Institusional Terhadap Pengungkapan Sustainanbility Report
Sustainability report is a report to disclose the company's performance in terms of social, environmental and community as a form of accountability to internal and external stakeholders to realize corporate sustainability. This study aims to test and analyze the effect of independent board of commissioners, audit committee and institutional ownership on sustainability report disclosure. The population of this study are non-financial and non-banking companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative data. The data collection technique used in this research is purposive sampling. With the research data used, namely documentation in the form of financial reports and sustainability reports on the IDX website and the website of each company. The analysis method used in this research is multiple linear regression analysis. Measuring the disclosure of sustainability reports in this study using GRI-G4 standard indicators in 2015-2016, which includes 91 disclosure items from the Global Reporting Initiative. The results of this study indicate that the audit committee has a positive effect on the disclosure of sustainability reports, while the independent board of commissioners and institutional ownership have no effect on the disclosure of sustainability reports. The conclusion of this study is that the audit committee plays an important role in the disclosure process of sustainability reports. This is because the audit committee's oversight of the disclosure of a sustainability report increases the transparency of management's presentation of a sustainability report in accordance with the principles of good corporate governance.
Copyright (c) 2025 Lodovicus Lasdi, Teodora Winda Mulia, Catherine Cynthia Monica Petta http://creativecommons.org/licenses/by/4.0
Pengaruh Pengungkapan Corporate Social Responsibility Berdasarkan Standar GRI Terhadap Harga Saham
This study aims to determine the impact of Corporate Social Responsibility (CSR) disclosure using GRI standards on stock prices of coal mining companies in Indonesia from 2019 to 2023. Control variables ROE, ROA, and Current Ratio are added to measure the influence of CSR on stock prices. This research is quantitative, with using SPSS after converting qualitative CSR data into quantitative data. The results of this study show that Economic Category CSR disclosure has a significantly negative impact on stock prices, Environmental Category CSR disclosure has a significantly positive impact on stock prices, and Social Category CSR disclosure has a negative but not significant impact on stock prices. ROE has a significantly negative impact on stock prices, ROA has a significantly positive impact on stock prices, and Current Ratio has a positive but not significant impact on stock prices. All independent variables and the dependent variable simultaneously affect stock prices.
Copyright (c) 2025 Itang Navira Hatuwe, Hamidah http://creativecommons.org/licenses/by/4.0
Stakeholder Pressure And Sustainability Report Quality
This research aims to investigate the effect of stakeholder pressure on the sustainability reports quality for Indonesian companies listed in the IDX80, with company size as a moderating variable. The study employs a quantitative approach, utilizing secondary data from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in a sample size of 147. The research adopts a multiple linear regression and Moderated Regression Analysis using SPSS 2.5.0 software. The results indicate that environmental, consumer, and media pressures positively affect the sustainability report quality, while employee and shareholder pressures do not affect the quality of sustainability reports. Firm size strengthens the impact of consumer pressure on the sustainability report quality; however, firm size weakens the effect of employee and media pressures on the sustainability report quality. Additionally, firm size does not moderate the effect of environmental pressure and shareholder pressure on the quality of sustainability reports. This study contributes empirical evidence regarding the impact of stakeholder pressures on the sustainability report quality with also investigating the role of company size as moderating variable. Through this research, it is expected that companies in Indonesia will become more aware of the importance of issuing high-quality sustainability reports for the long-term sustainability of their operations
Copyright (c) 2025 Mellisa Indah Pratiwi, Dewi Sriani http://creativecommons.org/licenses/by/4.0
Penerapan ESG Dalam Bisnis: Tinjauan Bibliometrik dan Perspektif Utilitarianisme
Environmental, social and governance (ESG) aspects have been considered by companies since the emergence of the sustainability development system by the United Nations which is adopted by countries. Companies are trying to implement these three aspects with the aim of mutual welfare of both the company and stakeholders. The intended common interest is one of the goals of the utilitarianism ethical principle. This research aims to analyze the application of ESG based on the utilitarianism principle. This research is a descriptive qualitative and uses bibliometric research methods on scientific articles. The result of this research analysis is that the implementation of ESG will indeed require sacrifices such as company finances but the results will bring welfare to stakeholders, the company's good name and even increase company profits.
Copyright (c) 2025 Devi Natalia Hutabarat, Zahroh Naimah http://creativecommons.org/licenses/by/4.0
Pengaruh Green Accounting, Corporate Social Responsibility Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan
This study aims to determine the effect of Corporate Social Responsibility, Environmental Disclosure and Profitability on Firm Value.This study uses quantitative methods and the type of data used is secondary data in the form of company financial reports. The population used in this study are consumer non-cylicals sector companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022. The samples to be used in this study were selected based on purposive sampling method, so that a total of 105 samples were obtained from 21 companies in the consumer non-cylicals sector of the food & beverage sub-sector during the 2018-2022 period. The data in this study were processed using the SSPS (Statistical Product and Service Solution) version 23 program.The results of this study indicate that Corporate Social Responsibility has a negative and significant effect on Firm Value, Environmental Disclosure has a positive effect on Firm Value, Profitability with ROE proxy cannot moderate the relationship between Corporate Social Responsibility on Firm Value, Profitability with ROE proxy weakens the relationship between Environmental Disclosure on Firm Value.
Copyright (c) 2024 Yuha Nadhirah Qintharah, Ameylia Geulis Sakina, Nurlaila Maysaroh Chairunnisa, Purnama Putra, Nurma Risa
Penerapan Sistem Informasi Akuntansi Atas Profitabilitas Di Bank Syariah Indonesia
The purpose of this study is to reveal the significant influence of AIS (Accounting Information System) in the form of total assets, working capital, earning after tax, net operating assets, capitalization and cost efficiency on Islamic banking ROE. The research location used Islamic banking with audited financial statements. The number of samples in this study 45 financial statements. Research methods using multiple linear regression with software EVIEWS with descriptive analysis, classical assumption test and regression test panel data. There is an effect of capitalization Information System and cost effisiency on ROE that Islamic banking can adapt to changes in the environment and show a high level of competitiveness, thereby increasing the dynamic character in which Islamic products and services based on profit sharing have higher income volatility by taking into account the efficiency of resources such as human resources, infrastructure, and technology, regulation, level of competition, and economic conditions. While there is no significant effect of Accounting Information System total assets, working capital, earning after tax, net operating assets on ROE this is because Islamic banks do more credit loss reserves where, if the era of negative interest rates still lasts a long time, they will face serious problems plus the quality of unproductive assets, operating in an unstable business environment during a pandemic, an income structure that is dominated by revenue sharing rather than cost-based income in Islamic banks can create higher volatility in the Income Statement and require more current assets than fixed assets
Copyright (c) 2025 Imelda Sinaga, Yohannes Suharsana , Elizabeth Lusi Tania http://creativecommons.org/licenses/by/4.0
FACTORS AFFECTING INDIVIDUAL TAXPAYER COMPLIANCE: TAX EASE, MORAL PERCEPTION, JUSTICE, AND KNOWLEDGE
This study aims to examine the influence of tax ease, tax morality, perception of justice, and tax knowledge on tax compliance of individual taxpayers registered at the Pratama Tax Office in Surakarta. The compliance ratio in submitting Annual Tax Returns at the Pratama Tax Office in Surakarta has experienced fluctuations over the past five years. The perceived impact of non-compliance in tax payment includes a reduction in the supply of the State Revenue and Expenditure Budget and results in structural economic turmoil caused by the accumulation of funding through national debt. The method employed in this research is quantitative research, and the sample used consists of individual taxpayers registered with the Pratama Tax Office in Surakarta. The sample was obtained using a convenience sampling technique, resulting in a sample size of 100 respondents. The findings indicate that tax morality influences tax compliance, while tax ease, perception of justice, and tax knowledge do not influence tax compliance. This research contributes to stakeholders understanding the factors influencing individual tax behavior to design more effective tax regulations.
Copyright (c) 2025 aryani intan endah rahmawati, Pipin Aulya http://creativecommons.org/licenses/by/4.0
Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size
This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay. This quantitative study uses a population of energy sector companies listed on the IDX in 2019-2022. The data collected is secondary data. The samples in this study used a purposive sampling method, and 52 companies that met the criteria were obtained. This research uses a multiple linear regression method using SPSS software. This research indicates that Public Accounting Firm Size has a significant negative effect on Audit Delay. In contrast, Operational Complexity, Audit Tenure, and Company Size do not affect Audit Delay
Copyright (c) 2025 Khairunnisa Al-qur’aini Nur Jannah D , Muamar Nur Kholid http://creativecommons.org/licenses/by/4.0
Faktor Yang Terlibat Didalam Opini Audit Going Concern Pada Perusahaan Sektor Property Di Bursa Efek Indonesia
Going concern opinion as an audit opinion explains the auditor's doubts about the company's performance to operate in the future. Providing audit opinion and explaining the company's condition has a major impact on investment decisions so that auditor independence, integrity and objectivity are required according to professional ethics. This study was conducted with the aim of identifying the effect of prior opinion, opinion shopping, cash flow ratio, and company growth on going concern audit opinion acceptance in property sector companies listed on the Indonesia Stock Exchange. The method used is logistic regression analysis supported by using IBM Statictical Product and Service Solution (SPSS) Version 26 software as a calculation tool. The test results concluded that the study found that prior opinion has a positive influence on going concern audit opinion acceptance while opinion shopping, cash flow ratio and company growth are unable to influence going concern audit opinion acceptance. Taking into account these limitations, it is recommended for future research that researchers consider using different independent variables, measuring variables with alternative ratios, and exploring different company sectors. Furthermore, to improve the accuracy of the research results, it is recommended to increase the number of data samples by adding research years.
Copyright (c) 2025 Dedi Haryadi, Vito Apriyanto http://creativecommons.org/licenses/by/4.0
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan: Studi Empiris Pada Perusahaan Di Indonesia
RETURN ON EQUITY AS A TOOL FOR MEASURING FINANCIAL PERFORMANCE AND INFLUENCE FACTORS: EMPIRICAL STUDY OF COMPANIES IN INDONESIA Abstract The aim of this research is to identify variables that influence the financial performance of companies in Indonesia, especially manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. Green accounting, environmental performance, corporate social responsibility, and sales growth are variables. independent used. This research is quantitative because it uses secondary data. 26 companies were taken as samples during 4 years of observation, resulting in a total of 104 samples for research. The research results show by multiple linear regression analysis that sales growth and environmental performance greatly influence financial performance, which is measured through Return On Equity (ROE). In contrast, corporate social responsibility (CSR) and green accounting do not affect financial performance. Keywords: Green accounting; Environmental Performance; Corporate Social Responsibility (CSR) CSR; Sales Growth; Financial performance
Copyright (c) 2024 Denny Putri Hapsari, Denny Kurnia
Pengaruh Sustainability Performance, Environmental Performance, Dan Environmental Management Accounting Terhadap Firm Value
Penelitian ini bertujuan menganalisis pengaruh sustainability performance, environmental performance, dan environmental management accounting terhadap firm value. Populasi pada penelitian ini meliputi semua perusahaan terdaftar di Bursa Efek Indonesia (BEI) yang mengikuti PROPER KLHK periode 2021-2022. Penyeleksian sampel digunakan dengan purposive sampling, dengan dihasilkan total 48 perusahaan sebagai sampel. Metode yang digunakan adalah analisis regresi linier berganda dengan memanfaatkan software SPSS Versi 26. Hasil penelitian ini membuktikan sustainability peformance dan environmental performance memiliki pengaruh positif terhadap firm value. Sedangkan variabel environmental management accounting tidak memiliki pengaruh terhadap firm value. Hasil penelitian ini berimplikasi semakin tinggi pengungkapan sustainability report oleh perusahaan dapat menjadi sinyal positif bagi para investor untuk menanamkan sahamnya sehingga akan meningkatkan harga saham perusahaan, dengan begitu akan berdampak pada meningkatnya nilai perusahaan. Karena dengan banyaknya pengungkapan sustainability report dapat menjadi sinyal bahwa perusahaan memiliki prospek yang baik bagi para investor. Kemudian Semakin baik sertifikasi PROPER yang didapatkan oleh perusahaan, perusahaan tersebut akan mendapatkan legitimasi dari masyarakat sehingga investor tertarik untuk berinvestasi. Semakin banyak investor yang berinvestasi akan meningkatkan harga saham, dengan begitu akan berdampak pada meningkatnya nilai perusahaan
Copyright (c) 2025 Sulaiman Akbar, Vince Ratnawati, Julita http://creativecommons.org/licenses/by/4.0
Pengaruh Implementasi Good Government Governance Pada Kualitas Pelayanan Publik (Studi Pada Pemerintah Daerah Di Indonesia)
This research aims to analyze the influence of governance implementation on the quality of public services. The research uses a quantitative research approach using secondary data from the 2022 regional government administration report. The results of the research show that of the 5 principles of good governance adopted from the principles issued by the KNKG, transparency, accountability, legal culture and equality and fairness have a significant effect and positive on the quality of public services at a significance level of 10%. Meanwhile, democratic principles do not have a significant effect on the quality of public services at a significance level of 10%. However, simultaneously good governance on the quality of public services shows a line coefficient of 0.813 with a p-value of 0.000. This means that good public governance has a significant and positive influence on the quality of public services at a significance level of 10% Keywords: Good Government Governance, Quality of Public Services
Copyright (c) 2024 Shinta Sari, Ivan Yudianto, Sri Mulyani
Business Strategy, Multinational Companies, Integrated Reporting, and Tax Avoidance
This research investigates the relationship between corporate strategy, multinational corporations, and integrated reporting on tax avoidance. A quantitative investigation depends on secondary data sources to collect its findings. This study's population consists of companies registered to trade on the Indonesia Stock Exchange between 2017 and 2021. The research was conducted in Indonesia. The research sample was obtained using an intended sampling approach, and as a result, the total number of companies in the sample was 90. This study found that multinational firms and integrated reporting had little impact on tax avoidance. It was revealed, however, that corporate strategy has a significant negative impact on tax avoidance. It is now uncommon to examine the impact of integrated reporting on tax avoidance, which is one of the reasons this study is so intriguing.
Copyright (c) 2024 Putri Nurmala, Trisna Dwi Febianti, Akhmad Sigit Adiwibowo
The Role Of Green Culture In Generating Sustainable Economic Performance And Increasing Post-Pandemic Stock Prices Healthcare Sector In Indonesia And Singapore
Green culture pada sektor healthcare menjadi isu baru dalam dunia ekonomi karena dinilai mampu meningkatkan nilai perusahaan, dengan cara melestarikan sumber daya alam agar pembangunan ekonomi tetap berkelanjutan. Penelitian ini bertujuan untuk mengetahui peran green culture dalam membangkitkan kinerja ekonomi berkelanjutan dan kenaikan harga saham pasca pandemi sektor healthcare di indonesia dan singapura, sehingga manajemen perusahaan dapat mengimplikasikan hasil penelitian ini yang diharapkan dapat memberikan manfaat langsung maupun tidak langsung bagi perusahaan-perusahaan di sektor kesehatan. Penulis mengumpulkan variabel independen yang terkait dengan penelitian yaitu sdgs dan stock return, dan variabel dependen green culture, dengan nilai perusahaan sebagai variabel intervening. Populasi penelitian ini adalah perusahaan sektor kesehatan yang terdaftar di bursa efek indonesia dan singapura. Penelitian ini menggunakan metode kuantitatif dengan data sekunder menggunakan analisis multivariat dengan pendekatan path analysis menggunakan eviews 13. Pengujian h1; h2; h3; yang mempunyai hasil signifikan karena mempunyai nilai p dibawah 0,05. Sedangkan h4 mempunyai hasil yang tidak signifikan karena mempunyai nilai p diatas 0,05. Untuk menjawab tantangan keuangan berkelanjutan diperlukan perangkat kebijakan dari berbagai kementerian dan lembaga terkait. Selain meningkatkan kesadaran masyarakat mengenai budaya hijau, kebijakan yang diambil diharapkan juga disertai dengan insentif atau disinsentif kepada sektor kesehatan guna meningkatkan porsi pembiayaan yang mendukung keuangan berkelanjutan menuju net-zero emisi.
Copyright (c) 2024 Azwani Aulia, Johannes Kristian Siregar, Feni Ariani Rahayu Aripin
Pengaruh Pengalaman Auditor, Profesionalisme Auditor, Task Complexity, Time Pressure, Gender dan Etika Profesi Terhadap Auditor Materiality Judgments (DKI Jakarta, Indonesia)
Abstract Public Accounting Firms are professional institutions that are obliged to uphold ethics and professionalism, and are capable of global competition on an international and national scale. Auditors are responsible for implementing professional standards and upholding the required provisions. In the implementation of audited financial reports, misinformation is still found and there are even frauds in financial reports, so that it raises questions about the professionalism of Public Accountants who should provide reports that are reliable, accurate and free of material misstatement. This debate has never been resolved, apart from involving large public accounting firms in the country and abroad. This research aims to examine the impact of experience, professionalism, complexity, pressure, gender and ethics on the auditor's assessment of materiality in audited financial reports. The research population is registered auditors at the Indonesian Institute of Public Accountants (IAPI) in the DKI Jakarta area. The simple random sampling method was used to select samples, distribute questionnaires to auditors who work at Public Accounting Firms (KAP) in the area. A total of 80 auditors filled out and returned the questionnaire as a sample. Data were analyzed using multiple linear regression with SPSS software, and tested the hypotheses in this research. Examination of the data shows that experience, professionalism, complexity, pressure and gender influence the consideration of materiality levels in financial reports. Meanwhile, professional ethics has no impact or influence on the consideration of the level of materiality in financial reports. Keywords: Experience, Professionalism, Task Complexity, Time Pressure, Gender, Professional Ethics, Materiality
Mediation Model Locus Of Control With Management Accounting Information And Managerial Decision-Making On Company Performance
Di Indonesia telah terjadi beberapa kasus perusahaan manufaktur yang mengalami penurunan laba di Kabupaten Serang dan Kota Cilegon. Penurunan tersebut dapat dikaitkan dengan perkembangan teknologi yang semakin pesat dan maju di era saat ini, yang membuat persaingan di sektor bisnis semakin ketat. Peneliti bertujuan untuk menyelidiki hubungan antara informasi akuntansi manajemen, pengambilan keputusan manajerial, locus of control, dan kinerja perusahaan dengan model yang telah peneliti rumuskan. Jenis penelitian ini menggunakan pendekatan kuantitatif kausalitas, yang menyelidiki dampak hubungan. Penelitian ini dilakukan di Perusahaan Manufaktur di Kabupaten Serang dengan 135 perusahaan dengan menggunakan purposive sampling, menggunakan 20 perusahaan dengan jumlah karyawan yang memegang jabatan seperti kepala divisi atau departemen dan supervisor. Jumlah sampel yang ditetapkan dari 20 perusahaan adalah 64 responden. Teknik pengumpulan data menggunakan kuesioner dengan skala interval 1 sangat tidak setuju sampai 10 sangat setuju dengan studi lapangan sebanyak 64 responden. Data terkumpul, peneliti mengolah data dengan bantuan program smart pls versi 4.0 melalui evaluasi model pengukuran, inner model dan uji hipotesis dengan uji bootstrapping. Hasil penelitian ini menunjukkan bahwa secara statistik informasi akuntansi manajemen, pengambilan keputusan manajerial dan locus of control berpengaruh signifikan terhadap kinerja perusahaan. Locus of control dapat memediasi pengaruh informasi akuntansi manajemen terhadap kinerja perusahaan dan pengambilan keputusan manajerial terhadap kinerja perusahaan.
Copyright (c) 2024 Muhammad Sultan Athoriq, Elvin Bastian, Fara Fitriyani, Didit Haryadi
The Effect Of Political Connections, Transfer Pricing, and Firm Size On Tax Avoidance Practices
Several companies engage in tax avoidance, a strategy aimed at circumventing tax expenses. Within this study, tax avoidance is quantified through Cash ETR (Effective Tax Rate). The objective is to empirically elucidate the impact of political affiliations, transfer pricing, and company size on tax avoidance among mining firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Employing a purposive sampling method, 113 samples were meticulously chosen to represent the population. Utilizing multiple linear regression analysis, the research revealed that transfer pricing significantly influences tax avoidance practices, while political connections and company size do not demonstrate such an effect.
Copyright (c) 2024 Rino Rinatza Zain, Sri Wahyuni Widiastuti
Important Factors Influencing Audit Quality And Audit Opinion
Agency theory explains that there is a conflict of interest between shareholders and company managers because of the different amounts of information. External auditors who were independent third parties can mediate to reduce this problem. This research examines the influence of solvency, audit lag, and good corporate governance on audit quality and opinion. The object of this research is 47 banks listed on the Indonesia Stock Exchange. The data used are financial reports published from 2018-2022. The analysis results show that only 35 banks meet the criteria as samples. The research results show that audit lag does not affect audit opinion, while the hypothesis significantly impacts both audit lag and audit opinion. This research provides recommendations to shareholders and company owners to improve governance to obtain an audit opinion that meets expectations.
Copyright (c) 2024 Dekeng Setyo Budiarto, Dicky Prasetya Nugraha
Analisis Tipe Kompetisi, Dinamika Kestabilan Dan Peramalan Perolehan Laba Bersih Lembaga Keuangan Bank
Competition in the business world is something that cannot be avoided, for example competition in the banking sector. In this sector, competition has the potential to encourage the business world to be more competitive, and also improve the efficiency and health of banks. The aim of this research is to analyze the competition that occurs between bank BNI and Mandiri using the Lotka-Volterra competition model approach. The results of this research indicate that the type of competition between bank BNI and Mandiri is the predatory-prey, where BNI acts as a prey, while Mandiri acts as a predator. In addition, the results of future net income forecasting show that BNI's net income tends to decline over the next ten years, and after that it will be stable. On the other hand, Mandiri's net income will increase over the next three years, with maximum net income obtained in 2025, and after that it will be stable. Therefore, both of them must adopt a policy to overcome net income which is likely to experience stagnation in the future. Keywords: bank, competition, Lotka-Volterra, net income, predatory, stable
Copyright (c) 2024 Sri Wahyuni Jamal, Suparno Suparno, Fenty Fauziah, Marsha Anindita
Faktor-Faktor Yang Memengaruhi Tingkat Publikasi LKPD Pada Website Resmi Pemerintah Provinsi Di Indonesia
This research analyzes the factors influencing the level of LKPD publication on its official websites specifically the level of Provincial Dependency, Capital Expenditure, and the level of internet access. This research also aims to analyze the influence of governor’s commitment as moderating variables. The research used data from 2015 to 2021 obtained from 34 Provincial Government’s official websites and BPS. The data analyzed using Partial Least Squares method in which hypothesis concluded based on P value. The result shows that the level of LKPD publication significantly influenced by capital expenditure and the level of internet access, and the governor’s commitment significantly moderating the influence of capital expenditure and the level of internet access to the level of LKPD publication. While the level of Provincial Government dependency didn’t significantly influence the level of LKPD publication, the governor’s commitment also didn’t significantly moderate the correlation between the variables.
Copyright (c) 2024 Reny Marliadi, Wahyudin Nor, Rusma Nailiah
"Real Option" Approach in Trans Sumatera Toll Road Asset Valuation
Sumatra Island is the locomotive of Indonesia's economic development in the western region, so the development of the economy in Sumatra Island is one of the conditions for the sustainability of the economy in western Indonesia and the Indonesian economy in general. Therefore, if development in Sumatra Island stagnates, the development of the surrounding areas will also be hampered. In order to improve the smooth movement of goods and people and distribution on the island of Sumatra, the central government encourages the construction of the Trans Sumatra Toll Road ("JTTS"). In its implementation, the concession of JTTS is assigned to PT Hutama Karya (Persero) ("HK") through Presidential Regulation. However, JTTS is not financially feasible, so the operation of 5 (five) JTTS sections has an impact on HK's performance due to the large interest expense that must be borne by the company. One solution that can be done is to do an asset recycle or asset disposal (divestment) of JTTS that has been operating. Valuation with the real option method pays attention to the flexibility of cash flows over the volatility of the toll road business within a certain period of time expressed in binomial step nodes. With the limitation that the divestment value is at least 1 (one) time compared to the value that has been invested by the company (par value), the option to wait can assist management in making decisions to divest operating segments simultaneously within a certain period of time until it reaches a minimum par value.
Copyright (c) 2024 Muhammad Rifqy, Zaäfri Ananto Husodo
The Concept Of Amanah Metaphor In Accounting: Meaning, Guidelines, And Purposes
This paper aims to construct Amanah's (trustful) metaphor in accounting related to meaning, guidelines, and purpose. This research is a qualitative research with an interpretive paradigm which is analyzed using content analysis. Data obtained from structured interviews with 40 IAI (Indonesian Accountant Assosiation) member, the Holy Qur'an, Hadith, and other literature. The research results are in the form of the metaphorical concept of Amanah, which is interpreted by a human perspective in perceiving his duties as God's representative in the world. Accounting guidelines based on the metaphor of Amanah concept must be based on strong Aqidah, based on good morals, a responsibility to society and the Ummah, based on legal, financial processes, and behavioral aspects of each of their actions. Besides, it also purpose at hisful amwal, the existence of al kitabah, assisting decision making, calculating business zakat, determining and calculating profit sharing for the unionized party. These concept will change accountants' behavior to be more trustworthy and not materialistic because all of their work is intended only to get the pleasure of Allah.
Persepsi Auditor Eksternal Atas Pengaruh Kemudahan dan Kegunaan Artificial Intelligence Terhadap Kualitas Audit
This study aims to investigate external auditors' perception of the impact of artificial intelligence's ease of use and usefulness on audit quality, while also examining the potential scepticism among external auditors towards the integration of artificial intelligence in the audit process. A quantitative approach is utilized to analyze the relationship between the variables. The research was conducted through questionnaires distributed via telegram and WhatsApp groups, email, and collaboration with IAPI. One hundred and eight valid responses were gathered from external auditors of Big Four KAP, internationally affiliated KAP - non big four, and national KAP. Findings reveal that external auditors do not exhibit a sceptical attitude towards the usage of artificial intelligence in the audit process. The test results demonstrate that external auditors' perceptions of the ease of using artificial intelligence aids in enhancing audit quality. Similarly, gauging external auditors' perceived usefulness or benefits of artificial intelligence can also lead to improved audit quality. This study's sample is limited to external auditors of financial statements at public accounting firms, and therefore the findings should not be extended to other types of auditors such as government or internal auditors. This study offers external auditors a thorough comprehension of how artificial intelligence contributes to the audit process to improve audit quality. The necessity for external auditors to improve their technical skills arises due to the increased utilization of big data by businesses. Hence, universities must provide graduates with competence in not only accounting and auditing but also the latest technology.
Copyright (c) 2024 Yetri Martika Sari, Rosydalina Putri
Analisis Akuntansi Biaya Lingkungan Industri Kimia Di Kota Cilegon Sebagai Wujud Implementasi dari Green Accounting
The main focus of industry players now is the environment, where industry players are required to be more responsible for the environment as a result of their operating activities which incidentally intersect with the use of the environment, because one of the biggest contributions related to environmental problems is the fruit of industrial activities produced by companies such as waste or something else. This study aims to find out how much the application of green accounting and environmental cost analysis begins with identification, recognition, measurement, presentation and disclosure in the chemical industry company PT Nippon Shokubai Indonesia, this research is a qualitative research in the form of a case study. The results of the study stated that PT Nippon Shokubai Indonesia, had implemented Green Accounting accounting practices even though it was not what was expected, environmental management carried out by PT Nippon Shokubai Indonesia by processing waste was carried out by themselves using the Increator tool and if waste production was excessive the Company appointed a third party licensed in waste processing, especially for B3 waste, regarding reporting aspects PT Nippon Shokubai Indonesia has expense items related to social and environmental activities, but specifically reporting related to environmental costs has not been reported.
Copyright (c) 2024 Mohamad Husni, Mochamad Fahru Komarudin, Riyanthi Idayu