https://jurnalakuntansi.petra.ac.id/index.php/aku/issue/feedJurnal Akuntansi dan Keuangan2024-03-18T22:13:06+07:00Dr. Dra. Juniarti, M.Si., Ak.jak-acc@petra.ac.idOpen Journal Systems<p class="style1">The Jurnal Akuntansi dan Keuangan (JAK) (<a href="https://issn.brin.go.id/terbit/detail/1180430679" target="_blank" rel="noopener">p-ISSN 1411-0288</a> | <a href="https://issn.brin.go.id/terbit/detail/1377140809" target="_blank" rel="noopener">e-ISSN 2338-8137</a>) is a peer-reviewed journal, published biannually in <strong>May</strong> and <strong>November</strong> by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia.<br />The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.<br />The Jurnal Akuntansi dan Keuangan is accredited by the Ministry of Education and Culture of the Republic of Indonesia, No. 158/E/KPT/2021, valid for 5 (five) years.</p> <p class="style1"><a href="https://drive.google.com/file/d/11CWVwWAdL8kXOhyGLCDv2AOFibtZsmmn/view" target="_blank" rel="noopener">accreditation certificate</a></p>https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28092Do Board Multiple Directorship and ESG Score Drive Firm Value?2024-03-18T22:13:06+07:00Sany, S.E., M.SCIS, PhD.sany@petra.ac.idCaroline Novicad12200077@john.petra.ac.idCynthia Valentinad12200051@john.petra.ac.idCynthia Valentinad12200051@john.petra.ac.id<p>The authors intend to demonstrate the impact of board busyness through board multiple directorships and ESG scores towards firm value in Thailand within the period of 2018-2022. Theoretical frameworks such as the resource dependence theory and stakeholder theory support the two hypotheses developed for busy directors and ESG score. A director has multiple directorships when he/she has more than three board roles in other publicly listed firms, excluding private organizations and foundations. This research’s population are listed non-financial firms in Thailand Stock Exchange that has ESG score in Refinitiv database for five consecutive years during 2018 to 2022. Final data sample are 28 non-financial companies resulting in 140 observations. Directorship and board size were hand collected from annual reports. Panel data regression with random effect model is used, and results show positive but not significant impact between multiple directorship and firm value. On the other hand, ESG shows a positive and significant relationship towards firm value. This research supports the belief that ESG score have a notable impact on firm value based.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28075EXPLORING FORENSIC ACCOUNTING PERSPECTIVES IN INHERITANCE DISPUTE RESOLUTION: A POST MORTEM APPROACH2024-03-12T14:50:14+07:00Fuad Yanuar Akhmad Rifaifyarc86@gmail.com<p>This study aims to explore the use of forensic accounting as an approach in resolving inheritance disputes, focusing on MAGELANG Religious Court Decision Number 196/Pdt.G/2023/PA.Mgl. The research method uses Merriam's case study approach to analyze how forensic accounting can be an effective instrument in uncovering and resolving inheritance conflicts. Through a detailed analysis of the judgment, this article highlights the important role of forensic accounting in identifying, analyzing, and substantiating relevant financial evidence in the context of inheritance disputes. The findings of this study suggest that the use of forensic accounting can make a significant contribution in enhancing fairness and accountability in the inheritance dispute resolution process. The practical implication of this study is that the proper application of forensic accounting strategies can assist stakeholders, including lawyers and judges, in making evidence-based and fair decisions in inheritance dispute resolution. In conclusion, this article highlights the importance of using forensic accounting in the context of inheritance law and provides a solid foundation for further research and practice in this field.</p> <p>Keywords: <em>Merriam's case study method, justice, inheritance dispute resolution, forensic accounting</em></p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28054APAKAH EVALUASI PEMEKARAN KABUPATEN/KOTA NIAS TELAH BERHASIL JIKA DITINJAU DARI ANALISIS SWOT LAPORAN KEUANGAN?2024-03-04T22:17:55+07:00sahala purbasahala824@gmail.com<p>This research intends to evaluate whether the development of Nias Regency which is located in North Sumatera Province is successful or not in terms of the analysis of local government financial statements from 8 aspects of measurement, including: Proportion of Regional Financial Autonomy, Proportion of Regional Financial Independence, Proportion of Size of Fiscal Decentralization, Proportion of Effectiveness PAD, Proportion of Efficiency of PAD, Proportion of Effectiveness of Regional Taxes, Proportion of Contribution Size of BUMD. This research is quantitative descriptive research with the subject of research on local government financial information during 2013-2021, and the object of research is Information on Budget Realization, Balance Sheet, and Information on Details of Regency PAD Revenue. The data collection technique used is the documentation method. The data analysis technique used is financial proportion analysis. The result of the research show that out of 8 (eight) proportions of measurement of regional government financial statement analysis, South Nias district experienced failures in development in terms of 2 (two) proportions, namely Proportion of Regional Financial Independency and Proportion of Effectiveness PAD, North Nias district experienced failures in development in terms of 2 (two) proportions, namely Proportion of PAD Efficiency and Proportion of Regional Tax Effectiveness, West Nias district experienced failures in development in terms of 2 (two) proportions, namely Proportion of Regional Financial Autonomy and Proportion of PAD Effectiveness, Gunungsitoli city is only weak in the proportion of contribution size of BUMD, meaning that it can be concluded that overall the central government has succeeded in developing Nias Regency.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28038Accountability of Financial Management of Subak Local Institutions in a Balanced and Multi-Strategic Role2024-03-02T06:46:39+07:00I Gusti Ayu Purnamawatiayu.purnamawati@undiksha.ac.idGede Adi Yuniartaadi.yuniarta@undiksha.ac.idZhu Minxiamaviszhuming@163.com<p>This research aims to reveal local Subak institutions' financial management accountability in a balanced and multi-strategic role. This research was conducted using qualitative methods to understand the phenomena experienced by research subjects. Data was collected from primary sources, namely data obtained directly from informants and secondary sources. This research was conducted at Subak Kali Kembar, Jembrana Regency, Bali. Interviews were conducted with Kelihan and Subak members. The results of this research show that the source of funds for Kali Kembar subak in carrying out operational activities is obtained from subak krama (contributions) and aid funds from the government; Subak's financial management process through internal and external funds, financial management accountability is carried out; The difference in financial management lies in the form of the accountability report; To establish accountability in the financial management provided, all Kramas uphold the concepts and values of Hinduism and foster mutual trust between Subak Krama's.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28030ESG Attractiveness and Sustainable Performance In Encouraging Increased Value of Banking Companies2024-02-29T12:15:06+07:00Gede Adi Yuniartapurnamawatiigustiayu9@gmail.comI Gusti Ayu Purnamawatiayu.purnamawati@undiksha.ac.idJean Marc Dautreyjmdat@hotmail.comDesak Nyoman Sri Werastutisri.werastuti@undiksha.ac.id<p>Increasing company value should align with ESG investment, but its implementation is minimal. The aim of this research is to look at other dimensions, such as profitability, liquidity, and ESG in banking companies. The research uses secondary data obtained based on annual and financial reports and company value in banking companies listed on the Indonesia Stock Exchange in 2020- 2022. The method used in collecting samples in this research is purposive, so the sample is ten banking companies in Indonesia. Multiple linear regression analysis test with Gretl software. The results show that the profitability variable positively and significantly affects firm value. Still, the liquidity variable and ESG variables do not have a significant impact on firm value. By informing sustainability reports containing financial and non-financial information, information regarding company performance can be provided and accounted for to shareholders to satisfy shareholder demands.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28000DETERMINANTS OFF COMPANY VALUE AND PROFITABILITY AS A MEDIATOR2024-02-22T13:24:30+07:00tomi sutoro sutorotomisutoro741@gmail.com<p>The purpose of this study was to determine the effect of profitability mediating company size and capital structure on company value in Industrial Companies Processing Raw Materials and Services in the Indonesia Stock Exchange. The population in this study was 60 companies, and the number of samples of these research companies was 36 companies selected using <em>a purposive sampling </em>method with criteria, namely companies that provide complete financial reports for 2018-2022 and conduct <em>initial public offerings </em>before 2018-2022. The data analysis technique used SPSS version 25: descriptive statistics, classical assumption test, multiple regression analysis, correlation coefficient and determination, hypothesis testing, Sobel test, and path analysis. The results showed that company size and capital structure positively affect profitability, and company size and capital structure positively affect company value; profitability mediates company size and capital structure and has a positive effect on company value.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27993The Impact of Inflation, Interest Rates, and Exchange Rates on the Jakarta Islamic Index (JII) Stock Price Index on the Indonesia Stock Exchangee2024-02-21T11:27:23+07:00Abdul Muttalibabdulmuttalib3@gmail.comBaiq Solatiyahbaiqsolatiyah@gmail.com<p>This study aims to determine the effect of inflation, interest rates, and exchange rates on the Jakarta Islamic Index (JII) stock price index in 2020-2022. To facilitate problem solving, this research was conducted using multiple linear regression methods with the help of SPSS version 23. The data used are secondary data consisting of inflation, interest rates and exchange rates as independent variables and the Jakarta Islamic Index (JII) stock price index as dependent variable. The results show that inflation has an effect on the JII stock price index. This is indicated by the results of a significance value for inflation of 0.000, which means sig t (0.000) < alpha (0.05) and a tcount value of 4.168 > ttable 2.037. Interest rates have no effect on the JII stock price index. This is indicated by the results of a significance value for interest rates of 0.682, which means sig t (0.682) > alpha (0.05) and tcount of -0.414 < t table 2.037. The exchange rate affects the JII stock price index. This is indicated by the results of a significance value for the exchange rate of 0.003, which means sig t (0.003) < of alpha (0.05) and a tcount value of 3.173 > ttable 2.037. Inflation, interest rates, and exchange rates simultaneously or jointly affect the JII stock price index. This is indicated by the results of a significance value of 0.001 <0.05 and the obtained Fcount value of 6.517 > Ftable 2.88</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27990Moderating Role of CEO Education and Tenure on Sustainability Performance-Financial Performance Relationship2024-02-21T03:38:06+07:00Anita Anitaanita.lec@uib.ac.idKhelly Khelly2042011.khelly@uib.eduSari Dewisari@uib.ac.id<p>This study aims to investigate the influence of CEO tenure and education on the interplay between sustainability performance and financial performance for Indonesian Stock Exchange-listed companies from 2018 to 2022. Utilizing panel regression analysis, the research reveals a significant impact of sustainability performance on financial performance like ROA, ROE, and Tobin's Q. Notably, CEO tenure does not alter the relationship between sustainability and financial performance in the context of ROA, ROE, and Tobin's Q measurements. While a CEO with an MBA background moderates this relationship in the case of ROA, the influence is absent in the assessments of ROE and Tobin's Q. Additionally, CEOs with engineering or science education do not moderate the relationship in any of the financial performance measurements. These insights contribute to understanding the connections between CEO characteristics, sustainability performance, and financial performance. </p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27984The Signalling Theory on Sharia Bank Performance in Indonesia2024-02-19T17:01:04+07:00Helly Aroza Siregar Siregarhellyaroza@gmail.com<p>The aim of this research is to analyze the data related to financial ratios which can be used as signals in making investment decisions in Islamic banking companies in Indonesia. The negative signal is represented by credit risk and liquidity risk, while the positive signal is represented by return. This research processed 200 panel data observations that conform the requirements for analysis with the gretl application. The research results show that gross NPF had a significant negative effect on ROE, net NPF had a significant positive effect on ROE, FDR and NIM had no effect on ROE, and ROA had a significant positive effect on ROE. The implication of the results of this research is to provide empirical evidence that positive and negative signals from banking performance can influence the profitability of Islamic banking where this can be used as a reference for investors for investment decision making.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27977The THE EFFECTIVENESS OF REGIONAL TAX AND REGIONAL RETRIBUTION DURING PANDEMIC IN THE HORSESHOE DISTRIC OF EAST JAVA2024-02-16T16:43:20+07:00Venantya Asmandanivena.mandani@unej.ac.id<p>The Covid-19 pandemic that has been going on since March 2020 is a challenge for the State of Indonesia, the economic sector has suffered a bad impact in the form of a decrease in people's income. The other impact resulted in minor results in the field of taxation, namely a decrease in tax revenues, especially local tax revenues. Thus, local governments are required to adapt by making policies to implement local tax revenues in the midst of the Covid-19 pandemic. The policies carried out by each Regency / City have differences with adjusted conditions for their respective regencies / cities, this can be seen from the intensification and extension strategies carried out by local governments in an effort to optimize regional tax revenues. Measuring the effectiveness of regional tax and regional retribution is very important to see fluctuations in improving regional tax management and regional retribution during the Covid-19 pandemic. The type of research used in this research is qualitative research. Qualitative approach with case study methods in this study was applied to explain the Effectiveness of Regional Tax and regional Policies during the Covid-19 Pandemic in East Java. The location where this research is the Government Agency that handles regional tax and regional retribution, which are located in the Horseshoe region of East Java, namely the Bondowoso Regency Regional Revenue Agency, the Jember Regency Regional Revenue Agency, and the Situbondo Regency Revenue, Financial Management and Assets Agency which has carried out strategies and policies to increase regional tax and regional retribution. The results of this study are the Bondowoso Regency Regional Revenue Agency, the Jember Regency Regional Revenue Agency, and the Situbondo Regency Regional Revenue, Financial Management and Assets Agency which have carried out strategies and policies effectively.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27943PENGARUH ROA, ROE, NPM, CR, DAN DAR TERHADAP HARGA SAHAM2024-02-04T13:01:15+07:00Rieswandha Dio Primasatyarieswandhaprimasatya@gmail.comRefina Dwike Wahonorefina.dwike.wahono@feb.unair.ac.idLike Lorensalikelorensa@gmail.com<p>Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan yang yaitu <em>Return on Asset </em>(ROA), <em>Return on Equity </em>(ROE), <em>Net Profit Margin </em>(NPM), <em>Current Ratio </em>(CR) dan Debt to Asset (DAR) terhadap harga saham yang diwakilkan dengan harga penutupan saham di bursa saham. Perusahaan yang dipilih sebagai populasi dari tahun 2017 hingga 2021 sektor manufaktur dengan sampel yang dihasilkan sebanyak 490 data perusahaan. Data dianalisis dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) <em>Return on Asset </em> (ROA) berpengaruh positif dan signifikan terhadap harga saham, (2) <em>Return on Equitu </em>(ROE) dan <em>Net Profit Margin </em> (NPM) tidak berpengaruh secara signifikan terhadap harga saham (3) <em>Current Ratio </em>(CR) dan <em>Debt to Asset Ratio</em> (DAR) berpengaruh negative namun tidak signifikan terhadap harga saham.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27942KEBERAGAMAN DEWAN DIREKSI DALAM MENENTUKAN KINERJA ORGANISASI2024-02-04T12:22:56+07:00Rieswandha Dio Primasatyarieswandhaprimasatya@gmail.comTri Sangga Prestianitri.sangga.prestiani@feb.unair.ac.idMuhammad Irsyad Elfin Mujtabamuhammad.syad.elfin@feb.unair.ac.idlike Lorensalikelorensa@gmail.com<p>Penelitian ini bertujuan untuk menemukan pola penelitian terkait keberagaman gender pada komposisi dewan direksi terhadap kinerja perusahaan dalam kurun waktu 10 tahun terakhir. Pendekatan penelitian yang digunakan adalah <em>library research </em>yang menggunakan data dari <em>database</em> Scopus berjumlah 839 artikel. Analisis data dilakukan dengan menggunakan <em>software </em>VOSviewer versi 1.6.20. Hasil pengolahan data menunjukkan bahwa penelitian terkait keberagaman gender dan kinerja perusahaan sering menggunakan kata kunci <em>industrial performance, performance, corporate governance, firm performance, diversity, </em>dan <em>gender diversity. </em>Dokumen yang sering dikutip berbicara tentang keberagaman gender dewan, kebijakan perusahaan, risiko perusahaan, risiko perubahan iklim, CSR, ESGD, kinerja lingkungan, inovasi, keberagaman tempat kerja, demografis, kepemimpinan inklusif, penggunaan <em>big data, empowering leadership, </em>kinerja karyawan, keterlibatan kerja, kreativitas, heterogenitas unit penentu keputusan, kesadaran gender pada dunia akademisi, dan kecerdasan emosional. Dokumen yang sering dikutip bersama dalam daftar referensi artikel adalah dokumen terkait wanita di jajaran dewan dan pengaruhnya pada tata kelola perusahaan, Teori Agensi, CSR, reputasi perusahaan, <em>Upper Echelons Theory, </em>dan kendala eksternal terhadap perusahaan. Penelitian ini memberikan implikasi terutama bagi dunia akademisi, guna mengetahui agenda penelitian di masa depan. Selain itu, hasil penelitian ini dapat dijadikan pertimbangan pengambilan keputusan terkait keberagaman dewan direksi melalui studi penelitian sebelumnya. Studi bibliometrik ini akan memberikan gambaran peluang penelitian masa depan terkait keberagaman dewan direksi dan kinerja organisasi.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27939jurnal akuntansi PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL TERHADAP PERTUMBUHAN LABA 2024-02-02T23:16:24+07:00Nadiyah safitri fitrinadiyahsafitri76@gmail.com<p>jurnal ini dibuat untuk menambah referensi</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27935Financial Performance and Share Price: The Moderating Role of Exchange Rate2024-02-02T14:51:33+07:00Meliza Zafrizalmeliza_zafrizal@yahoo.comDewi Yuniar Magetanadewimagettana@gmail.comAndini Ayuningtyasandini.ayuningtyas01@gmail.com<p>Fluctuations that occur in the financial performance of companies may have an impact on their share price. Economic instability and the impact of Covid-19 can reduce the company's financial performance and stock performance. Therefore, this research aims to examine the effect of financial performance on stock prices from 2018 to 2022. Moreover, the novelty of this research is that it applies the exchange rate as a moderating variable. This research uses liquidity ratios, profitability, and activity ratios in measuring the company's financial performance. Multiple regression analysis using a random-effect model was applied to measure the influence of liquidity, profitability, and activity on stock prices as well as the role of the exchange rate as a moderating variable. The results of analysis revealed that liquidity, profitability, and activity ratio have positive and significant effect on share prices. In addition, the exchange rate can moderate the relationship between profitability and share price as well as the relationship between activity ratios and share price.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27885Hexagon Fraud: Exploration of Academic Fraud in Accounting Students at Universities in Java, Indonesia2024-01-31T14:16:11+07:00Monica Malva Cakra Dewa2110112050@mahasiswa.upnvj.ac.id<p>An accountant should be able to identify factors that can provide the results or impact of the decisions taken. Currently, an accountant's integrity is increasingly questioned. Habits can influence an accountant's integrity, one of which is behavior during their time as a student. This study aims to explore factors influencing students' engagement in academic dishonesty to mitigate such behaviors in the future. The study employs the theory of planned behavior and fraud hexagon theory to elucidate the motives behind academic fraud. The utilized method involves a quantitative approach processed through SmartPLS 3. This research was conducted with 247 accounting students at 35 universities in Indonesia. This research shows that pressure, ability, and collusion have a significant effect on academic fraud. Meanwhile, opportunity, rationalization, and ego have no effect on academic fraud. The findings of this research offer valuable insights for universities to formulate policies addressing the issue of academic fraud.</p> <p><em> </em></p> <p>Keywords: Academic fraud; fraud hexagon; pressure; capability; collusion.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27917Do Board Multiple Directorship and ESG Score Drive Firm Value?2024-01-30T12:55:50+07:00Sany, S.E., M.SCIS, PhD.sany@petra.ac.id<p>The authors intend to demonstrate the impact of board busyness through board multiple directorships and ESG scores towards firm value in Thailand within the period of 2018-2022. Theoretical frameworks such as the resource dependence theory and stakeholder theory support the two hypotheses developed for busy directors and ESG score. A director has multiple directorships when he/she has more than three board roles in other publicly listed firms, excluding private organizations and foundations. This research’s population are listed non-financial firms in Thailand Stock Exchange that has ESG score in Refinitiv database for five consecutive years during 2018 to 2022. Final data sample are 28 non-financial companies resulting in 140 observations. Directorship and board size were hand collected from annual reports. Panel data regression with random effect model is used, and results show positive but not significant impact between multiple directorship and firm value. On the other hand, ESG shows a positive and significant relationship towards firm value. This research supports the belief that ESG score have a notable impact on firm value based.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27902PENGARUH PENGHINDARAN PAJAK, KEBIJAKAN DIVIDEN DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN2024-01-26T20:29:20+07:00Firza Febrian Ritongafirzafeb1234@gmail.comWiwit Irawatiwiwitira@gmail.com<p>Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai penghindaran pajak, kebijakan dividen, dan biaya agensi terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Metode penetuan sampel penelitian ini adalah metode purposive sampling dengan menggunakan e-views versi 9 untuk menganalisis data. Jenis penelitian ini dengan pengamatan selama 5 (lima) tahun, sehingga total observasi adalah sebanyak 16 perusahaan. Secara simultan menunjukkan bahwa penghindaran pajak, kebijakan dividen, dan kinerja lingkungan berpengaruh terhadap nilai perusahaan. Secara parsial variabel independen yaitu penghindaran pajak, kebijakan dividen tidak berpengaruh terhadap variabel dependen yaitu nilai Perusahaan. Sedangkan biaya agensi berpengaruh terhadap variabel dependen yaitu nilai perusahaan.</p> <p><strong>Kata Kunci:</strong> Penghindaran Pajak<em>,</em> Kebijakan DIviden, Biaya Agensi dan Nilai Perusahaan</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27895PENGARUH PENGHINDARAN PAJAK, KEBIJAKAN DIVIDEN DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN2024-01-25T18:08:49+07:00Firza Febrian Ritongafirzafeb1234@gmail.com<p>Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai penghindaran pajak, kebijakan dividen, dan biaya agensi terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Metode penetuan sampel penelitian ini adalah metode purposive sampling dengan menggunakan e-views versi 9 untuk menganalisis data. Jenis penelitian ini dengan pengamatan selama 5 (lima) tahun, sehingga total observasi adalah sebanyak 16 perusahaan. Secara simultan menunjukkan bahwa penghindaran pajak, kebijakan dividen, dan kinerja lingkungan berpengaruh terhadap nilai perusahaan. Secara parsial variabel independen yaitu penghindaran pajak, kebijakan dividen tidak berpengaruh terhadap variabel dependen yaitu nilai Perusahaan. Sedangkan biaya agensi berpengaruh terhadap variabel dependen yaitu nilai perusahaan.</p> <p><strong>Kata Kunci:</strong> Penghindaran Pajak<em>,</em> Kebijakan DIviden, Biaya Agensi dan Nilai Perusahaan</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27887The The Influence of Financial Leverage, Cash Holding, Bonus Plan and Company Age on Income Smoothing (Case Study of Mining Sector Companies Listed on the IDX for the 2018-2020 Period)2024-01-23T22:41:09+07:00Ananda Nia Ratih Ramadhanianandania145@gmail.com<p>This research aims to determine the effect of <em>financial leverage, cash holding, bonus plan </em>, and company age on <em>income smoothing </em>in mining sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The type of data used is quantitative data obtained from financial reports via the website www.idx.co.id. In this study, there was a population of 63 companies and a sample of 8 companies using the purposive sampling method. The research method used is the regression analysis method using a quantitative approach with the help of <em>SPPS 25 </em>. The results of this research show that simultaneously and partially <em>the bonus plan </em>has an effect on <em>income smoothing, </em>while <em>financial leverage, cash holding </em>, and company age have no effect on <em>income smoothing </em>. The financial risk variable has a negative effect while the company age variable has a positive effect on income smoothing. The <em>financial leverage </em>variable and the company age variable show a positive direction, while the <em>cash holding variable </em>and <em>the bonus plan variable </em>have a negative direction coefficient towards income smoothing.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27876PENGARUH PENGETAHUAN AKUNTANSI DAN KEMAMPUAN MANAJERIAL PELAKU UMKM TERHADAP KINERJA UMKM DI KELURAHAN SIKUMANA2024-01-22T15:39:13+07:00Albertus Quirinus Nadu Nai Naiabe040601@gmail.com<p>Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan Akuntansi dan kemampuan manajerial pelaku UMKM terhadap kinerja UMKM di Kelurahan Sikumana. Data yang digunakan dalam penelitian ini diperoleh menggunakan kuisioner. Penelitian ini menggunakan pendekatan penelitian kuantitatif. Populasi dan sampel dalam penelitian ini adalah seluruh UMKM di Kelurahan Sikumana. Metode pengambilan sampel dalam penelitian ini menggunakan teknik slovin. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji validitas, uji reliabilitas, regresi linear berganda dan uji hipotesis dengan menggunakan bantuan aplikasi <em>statistical package for the social sciences</em> 26 (SPSS 26). Hasil penelitian ini menyatakan bahwa pengetahuan akuntansi tidak berpengaruh terhadap kinerja UMKM karena keterbatasan pengetahuan yang dimiliki tentang akuntansi, sehingga mereka tidak benar merasa bahwa pengetahuan akuntansi berperan penting dalam menjalankan usaha dagang yang mereka jalani. Kemampuan manajerial berpengaruh terhadap kinerja UMKM karena kemampuan manajerial pelaku UMKM penting dalam mengelola usaha dagang yang mereka jalani agar kinerja umkm bisa tercapai. Variabel pengetahuan akuntansi dan kemampuan manajerial berpengaruh terhadap kinerja UMKM.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27874Optimizing Financial Management: Looking at the Story Behind the Saving Passion of Padangsidempuan City High School Students2024-01-22T11:26:16+07:00Novebri Novebrinovebri@stain-madina.ac.idAndy Hakimandyhakim@stain-madina.ac.idIan Alfianianalfian@stain-madina.ac.id<p><strong>T</strong>he cultivation of true character starts from an early age in children, until they continue into adulthood. One way to instill good character in students is financial education through savings activities at school, either independently through the class treasurer or directly with the bank that comes to school. This research took place from March - May 2023 at eight high schools in the city of Padangsidempuan, involving students and teachers as the main informants, using the case study method through interviews and direct observation at schools. The results of the research found that (1) financial education is carried out in three ways, namely saving through class cash, saving through the bank, and saving independently at home using a piggy bank, (2) since Covid-19 there are no more banks coming to schools to quote savings to students who want to save, (3) students' low interest in saving, (4) most high school schools in the city of Padangsidempuan do not accommodate financial education through class cash savings activities.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27873Can the Reclasification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing?2024-01-22T10:52:21+07:00Linda Aprilianalinda.apriliana23042001@gmail.com<p>Previous research in Indonesia highlighted the influence of Good Corporate Governance, leverage, company size, and political connections on creative accounting. However, research rarely investigates the impact of other comprehensive income (OCI) in the context of fair value accounting. This research finds that the overall accumulated OCI does not have a significant effect on earnings management and earnings smoothing. However, analysis of OCI components reclassified to net income shows a negative influence. The research gap lies in the lack of exploration regarding the specific impacts of OCI components that need further research. This research uses quantitative methods with secondary data analysis from company financial reports on the IDX. The findings highlight the importance of understanding how management decisions in asset realization can modify the impact of OCI on earnings management. In conclusion, creative accounting through delaying the realization time or reducing the amount of assets, is influenced by subjectivity in fair value assessments.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27859Blockchain Technology and Quality of Accounting Information: A Systematic Literature Review2024-01-19T20:04:54+07:00Octa Marselitaoctamarselita24@gmail.com<p>The purpose of this study is to examine the scholarly literature regarding how blockchain technology affects the quality of accounting information. The basis of this research was a bibliometrically mapped systematic literature review (SLR) of 35 literature that were accessible on Scopus. The findings demonstrated the many advantages of blockchain technology for accountants in particular. Distributed record keeping, which results in greater information transparency and less information asymmetry, is one advantage of adopting blockchain technology. Consequently, it has a good impact on the quality of accounting information. The implication of this research is to provide in-depth insight into the potential paradigm shift in accounting with the adoption of blockchain. In addition, this study also provides a foundation for further research on the implementation and impact of blockchain in accounting information quality.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27835Pengaruh Corporate Governance Mechanism, Financial Distress, dan Firm Performance Terhadap Earning Management dengan Audit Quality sebagai Pemoderasi2024-01-16T23:32:51+07:00Rafdhi Ikram Ferdianrafdhiikhram1404@gmail.comEduard Ary Binsar Naibahoeduard.naibaho@uph.edu<div> <p class="abstrak"><span lang="EN-US">Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh <em>corporate governance mechanism</em>, <em>financial distress</em>, dan <em>firm performance </em>terhadap <em>earning management </em>dengan <em>audit quality </em>sebagai pemoderasi. Penelitian ini mengunakan data sekunder dari 385 perusahaan di kawasan ASEAN 5, Australia, New Zealand, dan Korea Selatan pada sektor industrial selama periode 2018 s.d. 2022. Dengan menggunakan teknik pengumpulan data <em>purposive sampling </em>dan regresi data panel, penelitian ini menunjukkan adanya pengaruh positif dari <em>corporate governance mechanism</em> terhadap <em>earning management</em> ketika diukur menggunakan <em>institutional ownership</em>. Namun ketika diukur menggunakan <em>ownership concentration</em>, <em>corporate governance mechanism</em> menunjukan pengaruh negatif terhadap <em>earning management</em>. Selain itu, penelitian ini juga menunjukan <em>financial distress</em> dan <em>firm performance </em>memiliki pengaruh negatif terhadap <em>earning management</em>. Di sisi lain, <em>audit quality</em> tidak mampu memoderasi hubungan <em>corporate governance mechanism</em>, <em>financial distress</em>, dan <em>firm performance </em>terhadap <em>earning management</em>.</span></p> </div>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27816Pengaruh Corporate Governance Mechanism, Financial Distress, dan Firm Performance Terhadap Earning Management dengan Audit Quality sebagai Pemoderasi2024-01-13T16:39:44+07:00Rafdhi Ikram Ferdianrafdhiikhram1404@gmail.comEduard Ary Binsar Naibahoeduard.naibaho@uph.edu<div><strong><span lang="EN-US">Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh <em>corporate governance mechanism</em>, <em>financial distress</em>, dan <em>firm performance </em>terhadap <em>earning management </em>dengan <em>audit quality </em>sebagai pemoderasi. Penelitian ini mengunakan data sekunder dari 385 perusahaan di kawasan ASEAN 5, Australia, New Zealand, dan Korea Selatan pada sektor industrial selama periode 2018 s.d. 2022. Dengan menggunakan teknik pengumpulan data <em>purposive sampling </em>dan regresi data panel, penelitian ini menunjukkan adanya pengaruh positif dari <em>corporate governance mechanism</em> terhadap <em>earning management</em> ketika diukur menggunakan <em>institutional ownership</em>. Namun ketika diukur menggunakan <em>ownership concentration</em>, <em>corporate governance mechanism</em> menunjukan pengaruh negatif terhadap <em>earning management</em>. Selain itu, penelitian ini juga menunjukan <em>financial distress</em> dan <em>firm performance </em>memiliki pengaruh negatif terhadap <em>earning management</em>. Di sisi lain, <em>audit quality</em> tidak mampu memoderasi hubungan <em>corporate governance mechanism</em>, <em>financial distress</em>, dan <em>firm performance </em>terhadap <em>earning management</em>.</span></strong></div>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27813PENGARUH TINGKAT CUKAI TEMBAKAU TERHADAP KINERJA KEUANGAN DAN HARGA SAHAM INDUSTRI ROKOK DI INDONESIA2024-01-12T21:05:12+07:00Al Kindy Muhammadmuhammad19384@mail.unpad.ac.id<p><em>The tobacco </em><em> in Indonesia is growing rapidly with the large number of smokers in Indonesia. In response to this, the government uses excise to limit its use in society. This research aims to analyze the influence of government policies regarding the level of tobacco excise tax on the stock prices of Indonesian tobacco companies listed on the Indonesia Stock Exchange (BEI), namely PT. Gudang </em><em> TBK., PT. H.M. Sampoerna Tbk., and PT. Wismilak Inti Makmur Tbk. The study employs series data from the first quarter of 2013 to the fourth quarter of 2022.</em></p> <p><em>The result indicates a negative and significant impact of tobacco excise tax rates on tobacco company stock. Inflation has a significant influence on tobacco company stocks and financial ratios (CR, EPS and PER) have a significant impact on stock prices of tobacco companies. These findings are consistent with other studies on similar topics. The result of this research are that an increase in excise taxes can affect the share prices of cigarette companies. This research can also serve as additional information for investor in their investment decisions and for issuers company to make decisions in response to government policies.</em></p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27808Non-Professional Investor Investment Decision Making: The Effect of Task Complexity and Visualization2024-01-12T13:56:13+07:00Luciana Spica Almilialucy@perbanas.ac.idDenta Lokunuhaalmilia_spica@yahoo.com<p>This study aims to determine whether there are differences in the level of investment decisions in non-professional investment decisions, received from information with high and low visualization effects between the participants of the assignment with high or low complexity. Participants in this study were students of the undergraduate accounting study program at Private University in Surabaya who had or are currently taking Financial Statement Analysis and Investment Management and Capital Markets courses. There were 300 participants in this study, but there were 24 participants who did not pass the manipulation check and general knowledge of accounting. Thus, the total number of participants that could be analyzed further was 276 participants. The results showed that there were differences in the level of accuracy, level of confidence, and level of calibration in investment decision making between participants who completed assignments with high or low complexity with high information visualization compared with participants who completed assignments with high or low complexity with low information visualization. This research also shows that there are differences in the level of calibration in investment decision making between participants who complete assignments with high complexity and are presented with high or low visualization information compared to participants who complete assignments with low complexity and are presented with high or low visualization information.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27797Analisis Pengaruh Likuiditas, Struktur Kepemilikan, Ukuran Perusahaan, dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktrur Yang Terdaftar di BEI 2020 – 20222024-01-11T14:37:51+07:00Nelya Arofatinnelyaarftynnn31@gmail.com<p><em>In the era of globalization and intense business competition, manufacturing companies listed on the Indonesia Stock Exchange (IDX) play a key role in supporting the economic growth of the country. The analytical method employed is Partial Least Squares (PLS) using the SmartPLS tool. This research aims to analyze the influence of liquidity, ownership structure, company size, and sales growth on the firm value of manufacturing companies listed on the IDX during the period of 2020-2022. Through a quantitative approach, independent variables comprising liquidity, ownership structure, company size, and sales growth will be tested against the dependent variable, firm value. This study not only focuses on financial aspects but also encompasses managerial and strategic facets of the companies. The research findings are expected to provide profound insights into the factors influencing firm value in the context of the Indonesian capital market, offering strategic guidance for companies and investors, and contributing to financial and management literature.</em></p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27791PRODUCT CHARACTERISTICS, LOCATION AND COMPETITIVE ADVANTAGE: EVIDENCE FROM ELECTRONIC GADGET OUTLETS2024-01-11T04:40:32+07:00Abdulrasheed Jimohshola164@gmail.comAzeez Tunbosun Lawal atlawal@alhikmah.edu.ngAdams Adeizaadams.a@umk.edu.myMarina Arnautmarnaut@ud.ac.aeIbraheem Adamibraheemsadam@yahoo.co.uk<p>Enhanced profitability and market share can be achieved through increased competitiveness, achieved by producing unique and innovative items that cater to changing customer demands. The purpose of the study is to examine the nexus between product characteristics, location and competitive advantage of electronic gadget outlets in Ilorin metropolis. Customers of selected electronic gadget outlets constituted the population while Krejcie and Morgan (1970) sampling table was used to select 364 respondents. Instrument titled “Product Characteristics, Location and Competitive Advantage Questionnaire (PCLACAQ)” were adapted for collection of relevant data. Both Statistical Packages for Social Sciences (SPSS) and Partial Least Square (PLS) software were used to analyze the data collected. Results show that quality is directly related to organizational competitive advantage. Also, the findings showed that location correlates with the attainment of organizational while the study recommends that the managers should analyze the business environment and its business location where the business is set up</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27775COULD A GLIMPSE OF INVESTORS’ EAGLE EYES IN NEWS HUNTING AFFECT THE INTERNATIONAL CAPITAL MARKET?2024-01-08T17:52:07+07:00Sukmawati Sukamulyasukmawati.sukamulya@uajy.ac.id<p><strong>Background</strong>: Digitalization plays a key role in decision making. The study of investors’<strong> </strong>attention in making their decision in capital market are looking by some specific keywords searches in the leading search engine platform, namely Google, by its feature called Google Search Volume Index because investors need to gather some related information, toward its efficiency and effectiveness. <strong>Objectives</strong>: This study aims to obtain empirical evidence regarding the effect of investor attention on the rate of return, trading, and volatility. <strong>Novelty: </strong>Bringing upon a new broad perspective from the international capital market, which is projected as the key holder in the global economy in upcoming years both from developing and developed countries as representatives. <strong>Analysis Method: </strong> The Generalized Autoregressive Conditional Heteroscedasticity (GARCH) model was applied to know how volatile and residual variants are influenced by previous residual variants of the variables. Robustness test by expanding the scope time of data to enhance this research findings into weekly and monthly. <strong>Findings and Implications: </strong>Final robust, but not uniform result was seen in one uncategorized country. Therefore, a later study is needed to see other factors and backgrounds are contributing to investors’ style of generating their information in decision making</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27769Analisis Pengaruh Likuiditas, Struktur Kepemilikan, Ukuran Perusahaan, dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktrur Yang Terdaftar di BEI 2020 – 20222024-01-08T00:03:20+07:00Nelya Arofatinnelyaarftynnn31@gmail.com<p><em>In the era of globalization and intense business competition, manufacturing companies listed on the Indonesia Stock Exchange (IDX) play a key role in supporting the economic growth of the country. The analytical method employed is Partial Least Squares (PLS) using the SmartPLS tool. This research aims to analyze the influence of liquidity, ownership structure, company size, and sales growth on the firm value of manufacturing companies listed on the IDX during the period of 2020-2022. Through a quantitative approach, independent variables comprising liquidity, ownership structure, company size, and sales growth will be tested against the dependent variable, firm value. This study not only focuses on financial aspects but also encompasses managerial and strategic facets of the companies. The research findings are expected to provide profound insights into the factors influencing firm value in the context of the Indonesian capital market, offering strategic guidance for companies and investors, and contributing to financial and management literature.</em></p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27761Tax Avoidance and Corporate Governance in Indonesia: A Literature Review2024-01-04T13:45:25+07:00Munawwaratul Khasanahkhasanah.mk@gmail.comSiti Munawarohsimuntimun@gmail.comDiva Putri Amandadivaputri274@gmail.comMoh. Naylur Rahmanilunkspenda123456789@gmail.comNurul Herawatiherawati@trunojoyo.ac.id<p>This article aims to examine corporate governance research that influences tax avoidance in Indonesia. The method used in this research is the "charting the field" method or area mapping. Research mapping was done by classifying corporate governance and tax avoidance research articles based on research variables and methods. The area mapping results show two classifications: A. Variable classification (Leverage, Independent Commissioner, Managerial Ownership, Profitability, Company Size, Audit Committee, Institutional Ownership, Audit Quality, Return on Assets, etc.). B. Classification of research methods (Qualitative, Quantitative, and Mixed). The most widely used corporate governance variable is Company Size (12%), and the rarely used variables are Profitability and Audit Quality (4%). The most widely used research method is quantitative (100%).</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27725Analysis of the Internal Control System in Preventing Bad Loans at PT. BPR Wilis KC Wongsorejo2023-12-29T12:54:41+07:00Della eka septianidellaekasptn@gmail.comDriana Leniwatidriana@umm.ac.idAviani Widyastutiavianiw@umm.ac.id<p>The internal control system is a process that is carried out to ensure that control objectives can be achieved. Control system as a process carried out by the board of commissioners, management, and other entities designed to increase confidence about achievements in compliance, effectiveness and efficiency of operations, and reliability of financial statements against applicable regulations and laws. BPR is a business entity or financial institution that can be an intermediary between parties who are overfunded and parties who lack funds. Parties who have excess funds invest their money in banks in the form of deposits, savings, and other savings products, while parties who lack funds (debtors) get financial assistance from banks in the form of loans. The success of banks in recovering funds from the public is less followed by a targeted strategy of disbursing funds, resulting in bad loans. Internal controls are in place to ensure the integrity, security, and reliability of operations. Internal control is considered as a series of plans of a company to protect company assets. Control in the credit sector is the implementation of internal control applied to the sustainability of the company. BPR is one of the institutions that provides credit to the community. The organizational structure here is Leader, AO, Remedial, office admin, and teller. To improve the performance of PT. BPR Wilis KC Wongsorejo in order to minimize cases of bad debts, several recommendations for system improvement have been given and are expected to be implemented by BPR Wilis to improve the performance of the company.</p> <p><strong>Keywords: Internal Control System, Bad Credit.</strong></p> <p><strong> </strong></p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27714The Influence of Corporate Social Responsibility (CSR) on The Financial Performance in Indonesian Companies Listed in Indonesia Stock Exchange2023-12-27T22:16:12+07:00Riki Martusariki.martusa@eco.maranatha.edu<p>This research takes the topic of sustainability reporting, especially about corporate social responsibility (CSR). CSR is a mutual exchange between the company and external parties so that both the internal and the external actors benefit and grow together. Increasing attention to CSR has raised questions about the financial impact of its companies. This research wanted to find out whether CSR has an influence on financial performance. Research with this title has been widely researched but still has mixed results, ranging from positive relationships, negative relationships, neutral, or no relationship. This research model is explanatory research with quantitative design. Data in the study used company financial statements and CSR scores. The study's target is Indonesian firms listed on IDX because the implementation of CSR by companies in Indonesia continues to increase over time. The analysis tool used is simple linear regression. The sample in the research was taken by purposive sampling method, while the criteria of the sample were companies registered with IDX and had complete CSR values and financial statements. From the research conducted, it might be concluded that CSR has no effect on financial performance. The implication of this study is that companies must assess whether corporate social activities can offset other costs.</p> <p>Keywords: CSR; Financial Performance; ROA; ROE</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27703The Influence of Executive Gender Diversity, Executive Compensation, and Board of Commissioners' Independence on Company Performance 2023-12-26T21:23:55+07:00Natasha Rachmanika Khadiva Aishanatasharkhadiva@gmail.com<p><em>This study aims to examine the influence of executive gender diversity, executive compensation, and board of commissioners' independence on the performance of companies listed on the Indonesia Stock Exchange between 2020 and 2022. The research is grounded in agency theory and resource theories to formulate testable hypotheses and derive empirical findings from the testing. The variables analyzed involve firm performance measures, specifically Tobin’s Q, in relation to executive gender diversity, executive compensation, and board of commissioners' independence.</em></p> <p><em>The population for this study comprises non-financial companies listed on the Indonesia Stock Exchange during the period from 2020 to 2022. Purposive sampling was used, resulting in 111 research samples over three consecutive years (2020-2022). The analytical method employed is ordinary least squares (OLS).</em></p> <p><em>The research findings indicate that the presence of female executives and the independence of the board of commissioners positively and significantly influence the efficiency of companies in Indonesia, as measured by the Tobin’s Q indicator. Meanwhile, cash executive compensation shows a negative and significant correlation with Tobin’s Q. Other findings suggest that non-cash executive compensation does not have a significant correlation with Tobin’s Q.</em></p> <p><em> </em><em>Keywords: gender diversity, executive compensation, board independence, and firm performance</em></p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27691Analisis Peran Institusi Perbankan terhadap Peningkatan Dinamika Ekonomi di Indonesia2023-12-25T01:01:41+07:00Novianti Wdian Selasehnovwidsel@gmail.comFauzatul Laily Nisaf.laily.nisa.es@upnjatim.ac.id<p>Artikel ini menyajikan analisis komprehensif tentang peran lembaga perbankan dalam mendorong dinamika ekonomi di Indonesia, menyoroti evolusi sektor perbankan, kontribusi terhadap pertumbuhan ekonomi, dukungan terhadap kewirausahaan, dan peran dalam menjaga stabilitas keuangan. Dengan memeriksa perkembangan perbankan Islam, perbankan digital, dan dampak variabel makroekonomi, artikel ini menggambarkan bagaimana lembaga perbankan membentuk lanskap ekonomi. Kontribusi perbankan, khususnya Islam, terhadap pertumbuhan ekonomi diuraikan, sambil menekankan pentingnya peran mereka dalam mempromosikan stabilitas keuangan dan merespons risiko sistemik. Peran lembaga perbankan dalam mendukung kewirausahaan juga dianalisis, mengilustrasikan bagaimana mereka memberikan dukungan finansial dan menciptakan lingkungan yang mendukung bagi pengusaha. Analisis ini mencakup kerangka regulasi, langkah-langkah mitigasi risiko, dan peran lembaga perbankan dalam mengelola kejutan ekonomi, menekankan implikasi jangka panjang untuk pembangunan ekonomi yang berkelanjutan.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27685PENGARUH TAX PLANNING, KINERJA KEUANGAN, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA2023-12-23T15:20:33+07:00Sherly Vedrasherlyyolanda5@gmail.comWiwit Irawatiwiwitira@unpam.ac.id<table width="684"> <tbody> <tr> <td colspan="3" width="457"> <p><strong>ABSTRACT</strong></p> </td> <td width="0"> </td> </tr> <tr> <td rowspan="2" width="19"> <p><strong> </strong></p> </td> <td colspan="2" rowspan="2" width="438"> <p><em>This research aims to analyze the influence of tax planning, financial performance, and tax asset resilience on earnings management. This research uses quantitative methods. The number of samples used was 25 companies in the consumer goods industry sector. The sampling technique used was purposive sampling. Secondary data was obtained using the search method for annual financial reports and annual reports of </em><em>banking</em><em> sector </em><em>company </em><em>for 2018-2022 and processed using eviews 9. The analysis techniques used were descriptive statistical tests, classical assumption tests, panel data regression analysis and hypothesis testing. The research results of the F test obtained that simultaneously independent tax planning variables, financial performance, and deferred tax assets had an effect on the dependent variable earnings management. The results of the analysis test using the t test, tax planning variables and deferred tax assets have no effect on earnings management, while financial performance variables have an effect on earnings management.</em></p> <p><strong><em>Keywords:</em></strong><em>Tax Planning, Financial Performance, Deferred Tax Assets, Profit Management</em></p> </td> <td width="0"> </td> </tr> <tr> <td width="0"> </td> </tr> <tr> <td colspan="2" width="99"> <p> </p> </td> <td width="358"> <p><strong><u> </u></strong></p> </td> <td width="0"> </td> </tr> <tr> <td colspan="3" width="457"> <p><strong>ABSTRAK</strong></p> </td> <td width="0"> </td> </tr> <tr> <td rowspan="2" width="19"> <p><strong> </strong></p> </td> <td colspan="2" rowspan="2" width="438"> <p>Penelitian ini bertujuan untuk menganalisis pengaruh <em>tax planning, </em>kinerja keuangan, dan aset pajak tangguhan terhadap manajemen laba. Penelitian ini menggunakan metode kuantitatif. Jumlah sampel yang digunakan sebanyak 25 perusahaan sector perbankan. Teknik sampling sampling yang digunakan adalah <em>purposive sampling. </em>Data sekunder diperoleh dengan menggunakan metode pencarian laporan keuangan tahunan dan <em>annual report</em> perusahaan sektor industri barang konsumsi tahun 2018-2022 dan diolah menggunakan eviews 9. Teknik analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, analisis regresi data panel dan uji hipotesis. Hasil penelitian pada uji F diperoleh secara simultan variabel independen <em>tax planning, </em>kinerja keuangan, dan aset pajak tangguhan berpengaruh terhadap variabel dependen manajemen laba. Hasil uji analisis menggunakan uji t variabel <em>tax planning </em>dan aset pajak tangguhantidak berpengaruh terhadap manajemen laba, sedangkan variabel kinerja keuangan berpengaruh terhadap manajemen laba.</p> <p><strong>Kata Kunci :</strong><em>Tax Planning, </em>Kinerja Keuangan, Aset Pajak Tangguhan, Manajemen Laba</p> </td> <td width="0"> </td> </tr> <tr> <td width="0"> </td> </tr> </tbody> </table>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27624Influence of Influence of Leverage, Capital Structure, Firm Size and Growth Companies on Profitability in Indonesian Exchange Stock2023-12-15T15:48:51+07:00Heri Purnomoheripurnomo195@gmail.com<p>BUMN companies are business entities whose capital is partly or wholly owned by the state. The phenomenom of the problem here arose when 4 BUMN shares in the karya group simultaneously fell into the red zone in 2020. According to the statement from the minister of State-Owned Enterprises, Erick Thohir said that the collapse of 4 BUMN karya shares occured due to the Covid-19 pandemic, but what happened, in order to turn things around in 2021 it actually makes debt even higher while the number of new contracts continues to decrease. So this research tries to analyze the effect of leverage, capital structure, firm size and company growth on profitability. The research sampel used was taken through the company’s querterly financial reports for the 2017 – 2021 period, namely 60 sampels from 3 company populations. This study used a quantitative method approach with descriptive analysis, classical assumption test, multiple linear regression analysis, t test, f test and the coefficient of determination which was carried out with the SPSS program. The result of this study indicate that the leverage, capital structur, firm size and company growth simltaneously have a significant effect on the profitability of an infrastructure service company in Indonesian stock exchange. Leverage an company growth a significant positive effect on profitability an infrastructure service company in Indonesian stock exchange. Capital structure and firm size a significant negative effect on profitability an infrastructure service company in Indonesian stock exchange.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27480ANTECEDENTS OF ACCOUNTING KNOWLEDGE BEHAVIOR ANALYSIS AND RECORDING BEHAVIOR, CULTURAL BEHAVIOR ACCOUNTING AND REVENUE IN MSMEs2023-11-28T12:17:13+07:00Dokman Marulitua Situmorangdokman@bukitpengharapan.ac.idAndreas Aris Eko Mulyonoandreasaris@bukitpengharapan.ac.id<p>The aim of this research is to analyze the conditions regarding Accounting Knowledge Behavior, Accounting Recording Behavior, Cultural Behavior and Income in Micro, Small and Medium Enterprises in Tawangmangu District. The research method used is a qualitative research method. The results of the research are from the categories of type of business, gender, level of education, length of business, number of employees, income, that the accounting knowledge behavior of business actors still dominates in the basic and effective categories of accounting knowledge behavior with a portion of 75% of respondents of the 70 respondents taken. Based on the data collected from the categories of type of business, gender, level of education, length of business, number of employees, income, the accounting recording behavior of business actors has recorded but not according to generally accepted accounting standards, most 90% of respondents noted this from the 70 respondents taken. Based on data collected from the categories of type of business, gender, level of education, length of business, number of employees, income, the accounting knowledge behavior of business actors when carrying out records and having simple accounting knowledge still has an income that is more than sufficient or above. above the expected average. Based on data collected from the categories of type of business, gender, level of education, length of business, number of employees, income, the cultural behavior of business actors still falls into the situation category, there are around 60% of the 70 respondents taken.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27472Earnings Management And Annual Report Sentiment2024-02-02T11:38:02+07:00Iman Harymawanharymawan.iman@feb.unair.ac.idNadia Klarita Rahayunadia.klarita.rahayu-2015@feb.unair.ac.idHadrian Geri Djajadikertah.djajadikerta@ecu.edu.au<p>This study examines the company's preparedness for the Covid-19 outbreak by analyzing its annual report. The research assesses whether the company had made prior arrangements related to the pandemic, considering Indonesia's context from early 2020. The non-financial sample is drawn from the Indonesia Stock Exchange for 2018-2019, utilizing the ordinary least square model with fixed effects and a cluster approach. Coarsened exact matching in STATA 16.0 is employed for additional analysis. Findings reveal that companies engaging in earnings management exhibit negative sentiment in the subsequent year's annual report. Corporate governance, exemplified by independent commissioners and risk management committees, proves instrumental in mitigating sentiment issues. This study contributes to corporate reporting research, offering insights for decision-makers shaping country-specific policies amid the ongoing Covid-19 outbreak.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27454Impact of Financial Stability and Audit Firm Affiliation on Sustainable Green Banking Disclosure Rates2023-11-22T18:40:40+07:00Anggreni Dian Kurniawatianggreni.kurniawati@uajy.ac.idAnna Purwaningsihanna.purwaningsih@uajy.ac.id<p><em>Green banking combines operational improvement, technological advancement, and modifications to client behavior in commercial banking. Activities in environmental, social, and corporate governance (ESG) management are part of the banking industry's adoption of sustainable green banking. The goal of ESG disclosure in banking organizations is to spur market growth, boost consumer confidence in banking goods and services, and give investors essential information for making investment decisions. This study intends to empirically demonstrate the impact of audit firm affiliation and financial stability on the degree of disclosure of sustainable green banking. A banking firm with an observation period of 2019–2022, listed on the Indonesia Stock Exchange, serves as the study's sample. The quantitative data used in this study were taken from published annual reports. Purposive sampling is a strategy used to obtain data. The study's independent variables are affiliation with an audit firm and financial stability as measured by return on equity (ROE). While the Environment, Social, and Governance Index (ESGI) will be used as a proxy for the dependent variable in this study, which is the degree of sustainable green banking, The natural logarithm of total assets is employed in this study's control variable for business size. The hypothesis being investigated is that the development of sustainable green accounting is positively influenced by financial stability and affiliation with audit firms. Several regression tests are used to evaluate this hypothesis.</em> <em>The results show that financial stability and audit firm affiliation have a positive effect on the level of disclosure of sustainable green banking. Thus, this study recommends the importance of sustainable green banking disclosures in increasing investor confidence and the competitiveness of banking companies.</em></p> <p><strong><em>Keywords:</em></strong><em> audit firm affiliation, ESG disclosure, sustainable green banking, return on equity, financial stability, firm size.</em></p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27451Firm Characteristics and Disclosure of Materiality Assessment in Sustainability Reports2023-11-22T03:21:55+07:00Adventia Evangelias130320237@student.ubaya.ac.idRizky Eriandanirizky.eriandani@staff.ubaya.ac.id<p>This research aims to analyze company characteristics and materiality disclosures in sustainability reports. Company characteristics are represented by financial performance, leverage, corporate governance, and company size. Research data was determined using purposive sampling, resulting in 531 firm-year observations during 2020-2022. The variables used are the scoring results from content analysis of sustainability report (MDISC), return on asset ratio (ROA), market to book ratio (MTB), debt to equity ratio (DER), audit committee size (ACSIZE), number of independent commissioners (INDBOD), and the natural logarithm of total assets (SIZE) which are tested using ordinal logistic regression. The results show that ROA, MTB, ACSIZE and SIZE have influence on the level of disclosure of materiality assessments, while DER and the INDBOD have no effect. This research findings are useful for business entities and regulators in order to develop quality in sustainability reporting practices to increase transparency and accountability.</p> <p>Keywords: sustainability report, materiality disclosure, financial performance, leverage, corporate governance, company size</p> <p> </p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27433Determinants of Transfer Pricing Decision in Primary Consumer Sector Companies2023-11-17T18:58:50+07:00Meylina Syahdameylinasyahdaaa@gmail.comRusma Nailiahrnailiah@ulm.ac.idLili Safridalsafrida@ulm.ac.idEnny Hardiehardi@ulm.ac.id<p><strong> </strong></p> <p>This research is aimed to examine and analyze (1) the effect of leverage on transfer pricing decision, (2) the effect of tax expense on transfer pricing decision, (3) the effect of tunneling incentive on transfer pricing decision, (4) the effect of profitability on transfer pricing decision in consumer non-cyclicals sector companies listed on Indonesia Stock Exchange (IDX) periods 2019-2021. The population in this study were the consumer non-cyclicals manufacturing companies listed on Indonesian Stock Exchange (IDX) periods 2019-2021. The sample consisted of 23 consumer non-cyclicals manufacturing companies. The analysis technique was logistic regression analysis through the Statistical Product and Service Solution (SPSS) version 26 program. The result of this study showed that (1) leverage did not affect on transfer pricing decision, (2) tax expense did not affect on transfer pricing decision, (3) tunneling incentive affected the transfer pricing decision, (4) profitability affected the transfer pricing decision.</p> <p><strong>Keywords</strong>: Leverage, Tax Expense, Tunneling Incentive, Profitability, Transfer Pricing</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27417Niat Gen Z Berinvestasi pada Cryptocurrency. Apakah Profitability, Awareness, dan Compatibility Berpengaruh?2023-11-13T20:50:25+07:00Muhammad Aditiya Saputramaditiya4017@gmail.comHusna Salsabilahsnsalsabilaa@gmail.comRaissa Varahita Bahtiarraissavarahita@student.uns.ac.idSativa Afriyanisativaafriyani@student.uns.ac.idSekar Wulan Oktaviasekarwulanoktavia@gmail.comIsna Putri Rahmawatiisnaputrirahmawati@gmail.com<p>Teknologi keuangan merupakan istilah yang mencakup berbagai inovasi layanan keuangan berbasis teknologi yang mencakup perbankan digital, <em>e-wallet</em>, asuransi, pengelolaan kekayaan, mata uang kripto, dan pembayaran lintas batas. Generasi Z cenderung menunjukkan inovasi yang lebih tinggi dibandingkan generasi lainnya. Penelitian ini bertujuan untuk menguji pengaruh variabel <em>profitability, awareness, </em>dan<em> compatibility</em> terhadap niat Gen Z berinvestasi pada <em>cryptocurrency</em>. Penelitian ini menggunakan metode survei dalam mengumpulkan data. Teknik pengambilan data responden adalah dengan <em>convenience sampling</em> dan didapatkan 141 responden Gen Z di Kota Surakarta. Analisis regresi berganda digunakan dalam penelitian ini. Temuan penelitian ini menunjukkan bahwa <em>profitability, awareness, </em>dan<em> compatibility</em> berpengaruh positif terhadap niat Gen Z untuk berinvestasi <em>cryptocurrency</em>. Pemahaman para generasi Gen Z mengenai karakteristik <em>cryptocurrency</em> berdampak pada niat untuk melakukan investasi tersebut.</p> <p> </p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27409BOD Characteristics and Financial Distress in Moderation of Environmental Dynamism2023-11-10T17:15:22+07:00Ardiantoardianto@feb.unair.ac.idHandyanita Endardiniardianto@feb.unair.ac.id<p>This study aims to examine the effect of tenure, educational level, and heterogeneity of the functional background of the board of directors on the possibility of financial distress and the moderating role of environmental dynamism. The population used retail companies listed on the Indonesia Stock Exchange during 2015-2019. The sampling method used purposive sampling which produces 85 companies as the research sample. The hypothesis was tested by logistic regression using Moderated Regression Analysis (MRA) through SPSS 26.0 data processing software. The results show that the tenure of the directors has an insignificant positive effect, while the educational level and heterogeneity of the functional background of the directors have a significant negative effect on the possibility of financial distress. Environmental dynamism is not able to moderate the effect of tenure, educational level, and heterogeneity of the functional background of the board of directors toward the possibility of financial distress.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27394THE INFLUENCE OF CAPITAL STRUCTURE AND FIRM SIZE ON FINANCIAL DISTRESS IN OIL AND NATURAL GAS COMPANIES IN INDONESIA2023-11-09T15:18:45+07:00Sarah Siti Sarah Bazhasitisarahbazha@gmail.com<p><em>Thesis. Management Study Program Undergraduate Program. Faculty of Economics and Business Muhammadiyah University Prof. Dr. HAMKA. 2023. Jakarta.</em></p> <p> </p> <p><em>This study aims to determine the Capital Structure and Firm Size on Financial Distress in Oil and Gas companies in Indonesia. The sample of this research is Oil and Gas companies in Indonesia. The sampling method of this study used purposive sampling. Secondary data obtained from the company's financial statements.</em></p> <p><em>Data analysis method used is descriptive statistical analysis, classic assumption test, which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, multiple linear regression analysis, hypothesis testing includes t statistical test (partial test) and f statistical test (simultaneous test) and analysis of the correlation coefficient and the coefficient of determination.</em></p> <p><em>The results showed that partially the Capital Structure variable did not have a significant effect on Financial Distress, while the Firm Size variable had a significant effect on Financial Distress. Meanwhile, it simultaneously shows that the Capital Structure and Firm Size variables have a significant effect on Financial Distress.</em></p> <p><strong><em> </em></strong></p> <p><strong><em>Keywords</em></strong><em>: Capital Structure, Firm Size and Financial Distress</em></p> <p> </p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27390Internal Auditor Expertise, Education, and Experience on The GCG Disclosure of Indonesian SOEs2023-11-08T17:50:45+07:00Ardiantoardianto@feb.unair.ac.idKinantia Putri Agnestiardianto@feb.unair.ac.id<p><span class="NormalTextRun SCXW218276249 BCX0">This study </span><span class="NormalTextRun SCXW218276249 BCX0">provides</span><span class="NormalTextRun SCXW218276249 BCX0"> empirical evidence on the effect of internal auditor's </span><span class="NormalTextRun SCXW218276249 BCX0">expertise</span><span class="NormalTextRun SCXW218276249 BCX0">, education, and experience on the good corporate governance disclosures of state-owned enterprises (BUMN) listed on the IDX. Using a quantitative approach with the sample BUMN listed on the IDX with a total of 99 observations in 20 companies from 2016-2020, the studies found that the </span><span class="NormalTextRun SCXW218276249 BCX0">expertise</span><span class="NormalTextRun SCXW218276249 BCX0"> and education of the internal auditors had a significant positive effect on the GCG Disclosure. In contrast, the experience of the internal auditors had no significant impact. In addition, company size had a significant positive effect, ROA had a significant negative effect, and company age is insignificant on the GCG Disclosure as a control variable. This study </span><span class="NormalTextRun SCXW218276249 BCX0">provides</span><span class="NormalTextRun SCXW218276249 BCX0"> literature on GCG disclosure by explaining the importance of the internal auditor's </span><span class="NormalTextRun SCXW218276249 BCX0">expertise</span><span class="NormalTextRun SCXW218276249 BCX0">, education, and experience as a consideration for managers in Indonesian SOEs to manage internal auditors better to </span><span class="NormalTextRun SCXW218276249 BCX0">provide</span><span class="NormalTextRun SCXW218276249 BCX0"> good GCG disclosures.</span></p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27377MONETARY SECTOR ANALYSIS OF ECONOMIC GROWTH AND ITS IMPLICATIONS ON FOREIGN DIRECT INVESTMENT (CASE STUDY IN INDONESIA AND THAILAND)2023-11-05T08:51:29+07:00Zainal Arifin H. Masrizainalarifin281162@gmail.com<p>Julius Shiskin, an economist from the USA, was the first to introduce the term economic recession. He wrote in a New York Times article entitled "The Changing Business Cycle" in 1974. Factors that influence economic recession include: the money supply, interest rates, inflation, public savings, exchange rates, and inflation. To overcome the economic recession so that it does not spread and all the impacts it causes, the government implements economic policies that are expected to be able to control and restore economic stability. According to Mathias Aroef (2009) economic policies carried out by the government can be addressed in 3 groups, namely: supply side policies, fiscal policies and monetary policies. Supply side policies are government policies in the economic sector to increase the efficiency of companies so that they can increase the supply of goods and services at lower prices and with better quality. Fiscal policy is government policy by changing state revenue and state expenditure with the intention of controlling the economy for the better. Meanwhile, monetary policy is the policy of the monetary authority to control the demand for money in the community to achieve certain goals, such as controlling inflation, maintaining the stability of the rupiah exchange rate, increasing employment opportunities, determining interest rates and the amount of money in circulation. The data used is secondary data from two countries, namely Indonesia and Thailand, during the period 1981-2020. The data analysis technique used is multiple linear regression.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27372The Effect of Audit Opinion, Profitability, Company Size, and Public Accounting Firm's Size on Audit Delay2023-11-03T16:46:26+07:00Ardiantoardianto@feb.unair.ac.idIndhira Salsabila Azharardianto@feb.unair.ac.id<p>The study aims to analyze the effect of the audit opinion, profitability, company size, and public accounting firm’s size on audit delay, the number of days calculated from fiscal year-end to the audit report date. The sampling method is purposive sampling on companies in the Trade, Service, & Investment and Property, Real Estate, & Building Construction listed on the Indonesia Stock Exchange during 2019-2020 and produces 456 observational data. The sample is analyzed with a multiple linear regression method and shows several results, (1) audit opinion and public accounting firm’s size have a negative impact on audit delay. (2) Profitability has a positive influence on audit delay. (3) Company size does not affect the audit delay.</p>Copyright (c) https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/27369The Causality of Liquidity and Profitability in Indonesian Banking2023-11-03T12:56:02+07:00Chajar Matari Fathchajar.matari@upj.ac.idSapto Jumonosapto.jumono@esaunggul.ac.idWindarko Windarkowin.darko@upj.ac.idYusuf Iskandaryusuf.iskandar@upj.ac.id<p>This research examines the causality between liquidity levels and profitability in Indonesia's banking sector. The study will examine bank profitability and external liquidity from 2012 to 2022, using Net Interest Margin (NIM) and Loan-to-Deposit Ratio (LDR). The econometric analysis of panel data will involve using VAR/VECM techniques. The study discovered that an increase in LDR positively impacts NIM, indicating the bank's ability to maintain liquidity flexibility in the short and long term. However, short-term LDR has a negative impact on NIM. The relationship between NIM and LDR is reciprocal, as the Variance Decomposition Model reveals that NIM has a greater impact on its fluctuations than LDR. On the other hand, LDR has a significantly greater impact compared to NIM. Monetary policymakers should consider NIM and LDR because they impact the bank's long-term strategic planning. Furthermore, there is a need for additional training on NIM and LDR analysis among workers.</p>Copyright (c)