JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi

Pengaruh Profitabilitas Dan Leverage Terhadap Pengungkapan Emisi Karbon Serta Dampaknya Terhadap Harga Saham

Irma Sri Lestari — 2024-07-16

This study aims to determine the effect of Profitability and Leverage on Carbon Emissions Disclosure and Their Impact on Stock Prices focusing on Non Finance companies listed on Indonesia Stock Exchange for the Year 2012-2020 2012-2020. The research used quantitative research methods with sampling using purposive sampling method with a sample of 14 companies and 9 years of observation so that the sample obtained as many as 126 samples. The data used in this study is secondary data in the form of annual reports and sustainability reports of each company. The analytical tool in this study used path analysis. The results of this study indicated that profitability and leverage had no effect on the carbon emission disclosure, profitability directly had a positive effect on stock price, while leverage directly had a negative effect on stock prices, and carbon emission disclosure had no effect on stock prices. Profitability indirectly has no effect on stock prices by passing the carbon emission disclosure, while leverage indirectly has a negative effect on stock price by passing the carbon emission disclosure.

Pengaruh Elemen Fraud Diamond dan Afek Negatif Terhadap Penyimpangan Atas Aset

Andy Syarifuddin — 2024-07-16

Abstrak The purpose of this study was to analyze and obtain empirical evidence about asset misappropriation by employees with pressure, opportunity, capability, and rationalization as predictor variables as well as the relationship between perceived negative affect and rationalization carried out. The fraud diamond theory and the psychological pathway framework of fraud (Murphy and Dacin, 2011) are used to explain the relationship between variables. Respondents who became the object of the study were employees in the BPS area of Aceh Province. This research is a cross sectional study using primary data. Sample selection was done using simple random sampling method (SRS). The data was collected by distributing a questionnaire in the form of a google form to the respondent's email. The collected data is then processed using the Structural Equation Model-Partial Least Squares (SEM-PLS) which is run with the SmartPLS version 3.2.9 program. The results showed that the variables of pressure, opportunity, capability, and rationalization partially had a positive and significant effect on the misappropriation of assets by employees. The perceived negative affect also has a significant effect on the rationalization carried out.

Keywords: asset misappropriation, pressure, opportunity, capability, rationalization, negative affect

Analisis Akuntansi Biaya Lingkungan Industri Kimia Di Kota Cilegon Sebagai Wujud Implementasi dari Green Accounting

Mohamad Husni — 2024-07-18

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.

Persepsi Auditor Eksternal Atas Pengaruh Kemudahan dan Kegunaan Artificial Intelligence Terhadap Kualitas Audit

Yetri Martika Sari — 2024-07-18

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.

"Real Option" Approach in Trans Sumatera Toll Road Asset Valuation

Muhammad Rifqy — 2024-07-18

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.

The Concept Of Amanah Metaphor In Accounting: Meaning, Guidelines, And Purposes

Dwi Sulistiani — 2024-07-18

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.

Faktor-Faktor Yang Memengaruhi Tingkat Publikasi LKPD Pada Website Resmi Pemerintah Provinsi Di Indonesia

Reny Marliadi — 2024-07-18

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 governorâ€™s commitment as moderating variables. The research used data from 2015 to 2021 obtained from 34 Provincial Governmentâ€™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 governorâ€™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 didnâ€™t significantly influence the level of LKPD publication, the governorâ€™s commitment also didnâ€™t significantly moderate the correlation between the variables.

Analisis Tipe Kompetisi, Dinamika Kestabilan Dan Peramalan Perolehan Laba Bersih Lembaga Keuangan Bank

Sri Wahyuni Jamal — 2024-07-18

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

Important Factors Influencing Audit Quality And Audit Opinion

Dekeng Setyo Budiarto — 2024-07-18

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.

The Effect Of Political Connections, Transfer Pricing, and Firm Size On Tax Avoidance Practices

Rino Rinatza Zain — 2024-07-18

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.

Pengaruh Pengalaman Auditor, Profesionalisme Auditor, Task Complexity, Time Pressure, Gender dan Etika Profesi Terhadap Auditor Materiality Judgments (DKI Jakarta, Indonesia)

Rudi Ginting — 2024-07-18

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

Muhammad Sultan Athoriq — 2024-07-18

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.

Business Strategy, Multinational Companies, Integrated Reporting, and Tax Avoidance

Putri Nurmala — 2024-07-22

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.

The Role Of Green Culture In Generating Sustainable Economic Performance And Increasing Post-Pandemic Stock Prices Healthcare Sector In Indonesia And Singapore

Azwani Aulia — 2024-07-22

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.

Pengaruh Implementasi Good Government Governance Pada Kualitas Pelayanan Publik (Studi Pada Pemerintah Daerah Di Indonesia)

Shinta Sari — 2024-07-29

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

Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan: Studi Empiris Pada Perusahaan Di Indonesia

Denny Putri Hapsari — 2024-08-26

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

Pengaruh Green Accounting, Corporate Social Responsibility Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan

Ameylia Geulis Sakina — 2024-09-24

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.