Jurnal Akuntansi dan Keuangan

The The Influence of Company Characteristics on Audit Delay

Shafa Alya Chairunnisah, Ni Nyoman Alit Triani

This research aims to provide empirical evidence regarding the influence of firm size, subsidiaries, size of the Public Accounting Firm, leverage, profitability, and audit fees on audit delay. The sampling method used was purposive sampling on trade, service and investment sector companies, various industrial sector companies, and basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2018 – 2022 and produced 1,180 data. Research data was analyzed using multiple linear regression analysis. The results of the analysis show that audit firm size and profitability have an effect on audit delay, while firm size, subsidiaries, leverage and audit fees does not effect on audit delay. The results of this research can be used by users of financial reports in reviewing the effectiveness of company operations for continued investment. The results of this research are also useful for companies so that companies can be open about information and the accuracy of submitting financial reports.

Analysis of the Influence of Accounting Policies, Company Characteristics and Corporate Governance Mechanisms on Company Risk Disclosure

Syahrul Syarifudin

The purpose of this study is to obtain empirical evidence that can explain the effect of accounting policies, firm characteristics and corporate governance simultaneously and partial to the corporate risk disclosure. The method used in this research was descriptive analysis method and verification method. The population of this research was the Manufacturing Companies of the Food and Beverage Industry Sub-Sector listed on the Indonesia Stock Exchange. The type of data used was quantitative data with secondary data sources. Based on statistical analysis, it can be seen that there was an effect of accounting policies, firm characteristics and corporate governance mechanisms simultaneously and significantly on corporate risk disclosure. Moreover, accounting policies, firm size, profitability, leverage, liquidity, ownership structure, board of commissioners’ size, audit committee size, and auditor reputation had a positive and significant effect on the corporate risk disclosure.

The Effect of Fintech Adoption and Digital Transformation on Performance and Indonesian Banking Competitiveness

Gusti Gumilang, Nadya Afiola Atikasari, Farah Margaretha Leon

This study has the aim of looking at the effect of financial technology adoption on the performance and competitiveness of Indonesian Banking with the addition of Digital Transformation variables as independent variables is a novelty part of this study. This research method uses purposive sampling technique with the criteria that respondents actively use electronic wallets for the last 3 months. The total number of respondents collected was 165 people who were then analyzed using SEM PLS. The results found that the adoption of financial technology has a positive influence on competitiveness and banking performance. In addition, competitiveness and digital transformation has a positive influence on banking performance. Implications for banking need to innovate & improve service quality for fintech products, with increased innovation & service quality for fintech products can influence a person's decision to choose fintech products which will increase banking competitiveness and have a positive impact on bank performance.

Pengaruh ROA dan EPS Terhadap Harga Saham (Studi Pada Sektor Perbankan BUMN yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)

cintanya riskita

Menemukan hubungan antara EPS dan ROA dengan harga saham bank-bank BUMN yang terdaftar di BEI menjadi tujuan penelitian ini. Empat perusahaan perbankan dipilih sebagai sampel penelitian dari total 44 perusahaan. Sampel ini dipilih melalui purposive sampling. Setiap perusahaan tercatat merupakan bagian dari populasi penelitian. Untuk memilih sampel empat badan usaha keuangan BUMN yang berminat diteliti di BEI pada tahun 2019 hingga 2023, digunakan teknik purposive sampling dalam penelitian ini. Metodologi kuantitatif yang digunakan dalam penelitian ini dengan menggunakan data sekunder. Sejumlah tes regresi langsung, tes menengah (t-test), dan tes simultan (f-test) adalah bagian dari proses penelitian. Berdasarkan temuan penelitian, return on assets (ROA) dan profit per share (EPS) berpengaruh besar terhadap nilai saham usaha perbankan pada tahun 2019 hingga 2023. Return on assets (ROA) perusahaan perbankan pelat merah diperkirakan memiliki pengaruh yang besar terhadap nilai saham perbankan. dampak besar pada nilai saham mereka antara tahun 2019 dan 2023, menurut temuan penelitian. Namun, antara tahun 2019 dan 2023, harga saham bank-bank milik negara sebagian besar tidak terpengaruh oleh laba per saham.

Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting

Madeline Renata, Luky Patricia Widianingsih, Cliff Kohardinata

Sustainability reports have become essential for stakeholders in various industries. However, a concerning lack of transparency persists, where reported information may not reflect actual practices. This study examines the influence of three key banking industry stakeholders - employees, government, and customers - on the transparency of sustainability reports. Transparency is measured by the frequency of sustainability reporting (SR) and the level of SR assurance. The study analyzes 38 banking companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression is employed as the analytical method. Findings reveal that employee pressure significantly positively impacts the frequency of SR reporting, while public and government pressure shows no such effect. Interestingly, both employee and government pressure positively influence the level of SR assurance, while public pressure again demonstrates no significant impact. This research contributes to a deeper understanding of stakeholder influence on transparency in banking industry sustainability reporting. The findings can assist companies in enhancing their reporting transparency and better meeting stakeholder expectations.

STUDI LITERATUR PEMAHAMAN LAPORAN KEUANGAN TERHADAP KEPENGURUSAN MASJID

aldo kurniawan, Busra Busra

The mosque is a building to carry out a worship performed by Muslims. Mosques are also included in non-profit organizations, namely those that are not profit- oriented. The scope of the mosque also needs financial reports to attract investors. This research uses literature study, which is a method of collecting articles on previous research at least in the last 10 years. The purpose of this study is to find out how far the management of the mosque understands in managing the mosque's financial reports. The results of the study show that several mosques still apply simple financial reports and do not yet apply PSAK 45 which is the standardization of financial reports for non-profit organizations. This is due to the limited quality and competence of human resources in mosque management. Mosque management requires literacy regarding financial reports on mosque management for the continuity and effectiveness of mosque management.

ANALISA KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO CAMEL PADA KELOMPOK BANK MODAL INTI 4 DI INDONESIA

bernardus danny harsono

Tujuan penelitian ini untuk menguji rasio CAMEL terhadap kinerja keuangan perbankan yang tergabung di dalam Kelompok Bank Modal Inti 4 di Indonesia. Variabel penelitian ini adalah CAR, NPL, BOPO, NIM, LDR, dan ROA. Sampel pada penelitian ini adalah Bank BRI, Bank Mandiri, Bank BNI, dan Bank BCA. Sumber data berasal dari laporan keuangan tahun 2013 sampai tahun 2023 yang telah dipublikasikan. Hasil penelitian menunjukkan bahwa variabel CAR, BOPO, NIM, dan LDR tidak berpengaruh terhadap variable ROA. Sedangkan variabel NPL berpengaruh terhadap variabel ROA.

PENGARUH BEBAN KLAIM DAN RISK BASED CAPITAL TERHADAP LABA PERUSAHAAN PT ASURANSI TAKAFUL KELUARGA

Monika Agustina, Busra, Busra

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh dari beban klaim dan risk based capital terhadap laba Perusahaan PT Asuransi Takaful Keluarga. Jenis penelitian yang digunakan adalah penelitian kuantitatif dimana data yang diambil berupa informasi terkait besaran beban klaim dan risk based capital. Sedangkan, sumber data yang digunakan yaitu data sekunder time series melalui website resmi perusahaan PT Asuransi Takaful Keluarga. Data berupa laporan keuangan perusahaan PT Asuransi Takaful Keluarga pada tahun 2016-2023. Analisa regresi linear berganda digunakan untuk menguji hipotesis. Hasil penelitian tersebut bahwa secara simultan beban klaim dan risk based capital berpengaruh signifikan secara simultan terhadap laba perusahaan PT Asuransi Takaful Keluarga. Temuan penelitian menjelaskan bahwa semakin tinggi nilai beban klaim yang dikeluarkan perusahaan maka akan mengurangi laba yang didapatkan oleh perusahaan asuransi. Maka sangat penting dilakukan pemantauan agar pertumbuhan klaim jangan sampai melebihi pertumbuhan premi. Sesuai dengan peraturan pemerintah bahwa, semakin besar rasio kesehatan RBC di perusahaan asuransi, maka semakin sehat pua kondisi finansial di perusahaan asuransi tersebut.

Pengaruh Tekanan Waktu, Pengalaman Kerja Auditor, dan Kode Etik Terhadap Kualitas Audit

jazi matul siti qhoiriyah sutimin, jazi, jazi

Penelitian ini bertujuan untuk mengetahui Pengaruh Tekanan Waktu, Pengalaman Kerja Auditor, dan Penerapan Kode Etik Terhadap kualitas Audit. Sampel dari penelitian ini adalah 55 Auditor yang berkerja pada Kantor Akuntan Publik diwilayah Kota Tangerang, namun yang bisa digunakan adalah 46 Kuesioner. Data yang digunakan adalah data primer yang diperoleh dengan menyebarkan kuesioner kepada responden. Penelitian ini menggunakan metode Analisis Regesi Linear Berganda. Penelitian ini menemukan hasil bahwa Pengalaman Kerja Auditor dan Penerapan Kode Etik berpengaruh positif terhadap Kualitas Audit, hal ini berarti semakin tinggi Pengalaman Kerja Auditor dan Penerapan Kode Etik yang dimiliki seorang Auditor maka Kualitas Audit akan semakin baik. Sedangkan Variabel Tekanan Waktu berpengaruh negatif yang berarti semakin tinggi Tekanan Waktu maka Kualitas Audit akan semakin menurun. Kesimpulan dari penelitian ini adalah bahwa ketiga variable bebas dalam penelitian ini memiliki pengaruh signifikan terhadap Kualitas Audit.

THE EFFECT OF LEVERAGE, LIQUIDITY AND PROFITABILITY ON TAX AVOIDANCE WITH SALES GROWTH AS MODERATION IN COMPANIES EASTATE REAL PROPERTY

Jenniver Laurence

The level of tax payment compliance in Indonesia, especially low property and real estate sector companies, which is one indication of tax avoidance practices. The purpose of the study was to test and analyze the effect of Leverage, Liquidity and Profitability on Tax Avoidance in Real Eastate Property Companies and Sales Growth as a moderating variable. The research method is quantitative. Researchers use agency theory and Resource Based Theory. The population in the study, namely property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 as many as 91 companies with a total sample size of 15 companies and 45 observations and using purposive sampling technique. The results showed that Leverage, Liquidity and Profitability had no effect on tax avoidance in real eastate property companies. Sales growth is able to moderate the relationship between the influence of leverage on tax avoidance and Sales growth is not able to moderate the relationship between the influence of liquidity and profitability on tax avoidance

Keywords: Leverage, Liquidity, Profitability, Tax Avoidance, Sales Growth

Analisis Penyelesaian Himbauan Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap PT. Makmur Jaya

Elizabeth Dellysiana

Abstract

Tax is a potential source of government revenue to support national development. A number of steps have been taken by the Directorate General of Taxes to increase state revenue, such as the issuance of SP2DK appeals. This study aims to determine the effectiveness of the appeal or SP2DK of KPP Pratama Madya Dua Surabaya against PT Makmur Jaya. The analysis method we use is a qualitative descriptive analysis to get an idea of whether the issuance of SP2DK appeal letters has been effective and to what extent it contributes to PT. Makmur Jaya as a whole. The data analysis technique used is descriptive analysis. The findings show that the level of effectiveness of the SP2DK complaint letter varies, namely 68.32% in 2017 classified as effective, 56.5% in 2018 classified as effective, and 34.56% in 2019 classified as ineffective from the whole time. Overall, the contribution of tax revenue at KPP Pratama Madya Dua Surabaya from 2017 to 2019 is still very low. It is recommended that the leadership of KPP Pratama Madya Dua Surabaya can further improve and contribute to the appeal for SP2DK in their field of work.

Keywords: KPP Pratama, SP2Dk, effectiveness, tax appeal latter, tax revenue

PROXIES AFFECTING ENVIRONMENTAL DEGRADATION: A COMPARATIVE ANALYSIS BETWEEN DEVELOPED AND EMERGING COUNTRIES

Alvin Cahya Saputra, Valentino Buddhidharma

This study aims to explore the proxies of Environmental Degradation (CO2 and N2O) in both developed and emerging across the world. The research spans from 2001 to 2021 yearly. Using panel data regression to accommodate variations over time and across entities. The result confirms the pollution hypothesis in emerging countries where foreign direct investment significantly increases N2O emissions, highlighting the necessity for stricter environmental regulations. It also reveals that GDP growth correlates with rising CO2 and N2O emissions in these regions, due to their early industrial stages, while in developed countries, GDP growth is decoupled from CO2 emissions, reflecting more sustainable practices. Trade openness in emerging economies further contributes to increased N2O emissions through deforestation and agricultural expansion. Contrarily, population growth shows a significant negative impact on emissions, suggesting increased efficiency and environmental awareness with higher population densities. These findings emphasize the importance of tailored environmental policies to effectively address the diverse impacts of economic activities on emissions.

PENGARUH BEBAN KLAIM DAN RISK BASED CAPITAL TERHADAP LABA PERUSAHAAN PT ASURANSI TAKAFUL KELUARGA

Monika Agustina, Busra

Pengaruh Tekanan Waktu, Pengalaman Kerja Auditor, dan Kode Etik Terhadap Kualitas Audit

jazi matul siti qhoiriyah sutimin, jazi

Pengaruh Tekanan Waktu, Pengalaman Kerja Auditor, dan Kode Etik Terhadap Kualitas Audit

jazi matul siti qhoiriyah sutimin

Did Family Affiliation, Political Connection, Gender Diversity, And Foreign Diversity Affect Earning Quality? Empirical Evidence from Manufacturing Companies in Indonesia

I Nyoman Mawa

This research aims to examine the influence of family affiliation, political connection, gender diversity, and foreign diversity on earning quality. The board of directors plays a crucial role in corporate decision-making that affects earnings quality. The study utilizes an observational sample of 175 manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2021. The data collection method is archival data. Data analysis employs panel data regression. The research finds that political connection has a negative impact on earnings quality, while family affiliation, gender diversity, and foreign diversity do not affect earnings quality. This study contributes to the literature on board characteristics by identifying the influence of family affiliation, political connection, gender diversity, and foreign diversity on earnings quality. Further research could test using different proxies, as there may be other factors influencing the importance of earnings quality not analyzed in this study.

Gender Diversity, Board Size, and Firm’s Financial Performance: Intellectual Capital Efficiency as Mediating Variable

Dedrick Gozali

This research analyzes the impact of the size of the board on the firm’s financial performance and also the diversity of the board of directors on the firm’s financial performance, both of which utilize intellectual capital efficiency as a mediating variable. Both independent variables can influence the breadth of perspectives owned by the board of directors that will impact decision-making. Several studies regarding these two variables have been carried out previously and showed inconsistent results. Furthermore, this research uses non-financial firms registered on the Bursa Efek Indonesia between 2018 and 2021 as samples of research. The result shows that the diversity of gender on the board has no affect to firm financial output. This research output also found that the intellectual capital efficiency variable is able to mediate the board size variable but not the gender diversity variable.

Faktor – Faktor Yang Mempengaruhi Penghindaran Pajak

Nova Andaresta

Penelitian ini bertujuan untuk mengetahui apakah Current Ratio (CR) dan Debt to Equity Ratio (DER) berpengaruh atau tidak terhadap Return on Assets (ROA) pada PT Ultrajaya Milk Industry & Trading Company Tbk periode 2009–2023. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan PT Ultrajaya Milk Industry & Trading Company Tbk sedangkan sampel yang digunakan adalah laporan laba-rugi dan neraca pada PT Ultrajaya Milk Industry & Trading Company Tbk periode 2009–2023. Metode analisa data menggunakan uji analisis statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, uji koefisien determinasi, dan uji hipotesis dengan bantuan program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa Current Ratio (CR) berpengaruh secara parsial dan signifikan terhadap Return on Assets (ROA). Debt to Equity Ratio (DER) tidak berpengaruh secara parsial dan signifikan terhadap Return on Asset (ROA). Current Ratio (CR) dan Debt to Equity Ratio (DER) berpengaruh secara simultan dan signifikan terhadap Return on Assets (ROA). Koefisien determinasi sebesar 0,449 atau 44,9%. yang berarti bahwa persentase pengaruh variabel independen (Current Ratio dan Debt to Equity Ratio) terhadap Return On Assets adalah sebesar 44,9% Sedangkan sisanya 55,1 % (100%-44,9%) dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukan dalam model penelitian ini.

Kata Kunci: Current Ratio, Debt to Equity Ratio, Return on Assets

ANALISA KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO CAMEL PADA KELOMPOK BANK MODAL INTI 4 DI INDONESIA

bernardus danny harsono

The purpose of writing this tesis is to examine the CAMEL ratio on the financial performance of bank that are members of the Core Capital 4 Bank Group in Indonesia. The variables of this research are CAR, NPL, BOPO, NIM, LDR, and ROA. The population and sample in this study were Bank BRI, Bank Mandiri, Bank BNI, and Bank BCA. With the financial report data withdrawal period from 2013 to 2023 which has been published. The result of the research are that the CAR, BOPO, NIM, and LDR variables have no effect on the ROA variable. Meanwhile, the NPL variable influences the ROA variable.

THE INFLUENCE OF LEVERAGE, PROFITABILITY AND LIQUIDITY ON PROFIT QUALITY WITH COMPANY SIZE AS A MODERATION VARIABLE IN MINING COMPANIES IN 2019-2022 LISTED ON THE INDONESIAN STOCK EXCHANGE

Destri Natalianti Yuliana

ABSTRACT: This research aims to examine the effect of leverage, profitability and liquidity on earnings quality with company size as a moderating variable in mining companies listed on the Indonesian Stock Exchange in 2019-2022. The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 14 mining companies was obtained that met the sample criteria. The data analysis method used is moderated regression analysis. The results of this research indicate that leverage and liquidity influence earnings quality. Meanwhile, profitability has no effect on earnings quality. And in moderation company size can moderate the influence of leverage and liquidity on earnings quality. However, company size cannot moderate the effect of profitability on earnings quality.

Keywords: Leverage, Profitability, Liquidity, Company Size and Profit Quality

THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND INTERNAL CONTROL ON EMPLOYEE PERFORMANCE AT PRIMA MANDIRI UTAMA EDUCATIONAL INSTITUTION IN CENTRAL KALIMANTAN

Venty Shanty Ayu Rusmini

ABSTRACT: This study aims to analyze the influence of accountability, transparency and internal control on employee performance at Prima Mandiri Utama educational institution in Central Kalimantan. The population in this study is the Prima Mandiri Utama educational institution in Central Kalimantan and the sample in this study is employees totaling 40 respondents. The data used in this study is primary data. Data collection was carried out by distributing questionnaires adopted from previous research. The questionnaire for the accountability variable was adopted from the Mahmudi (2020) study, the questionnaire for the transparency variable was adopted from the Krina (2017) study, the questionnaire for the internal control variable was adopted from the R.A. Supriyono (2018) study, while the questionnaire for the employee performance variable was adopted from the Prawirosentono, S (2008) study. The analysis methods used in this study are descriptive statistical tests, validity and reliability tests and hypothesis tests. The results of the study show that accountability, transparency and internal control have a positive effect on employee performance at the Prima Mandiri Utama educational institution in Central Kalimantan.

Keywords: Accountability, Transparency, Internal Control and Employee Performance

Analisis Dampak Implementasi Sistem Enterprise Resources Planning Pada Kinerja Keuangan PT. XYZ

Fajar Kholillulloh

Dalam era perkembangan teknologi yang cepat, data dan informasi menjadi aspek krusial bagi perusahaan. Untuk mengelola jumlah data yang besar dan mengintegrasikan informasi dari setiap departemen, diperlukan sistem ERP (Enterprise Resource Planning). Namun, penerapan ERP bukanlah hal mudah karena memerlukan pertimbangan ekonomis, teknis, dan teknologi. Penelitian ini bertujuan untuk menganalisis dampak implementasi ERP pada kinerja keuangan perusahaan, dengan fokus pada PT. XYZ, distributor alat kesehatan di Indonesia. Metode penelitian yang digunakan adalah kualitatif deskriptif untuk memahami bagaimana ERP membantu mengelola data dan menghadapi lonjakan transaksi. Implementasi ERP seperti Odoo dapat memberikan manfaat yang signifikan, seperti kemampuan untuk menyajikan laporan keuangan secara real-time dan merekam cash flow sesuai dengan aktivitas logistik perusahaan. Namun, proses penerapan ERP memerlukan waktu dan upaya yang signifikan dari manajemen untuk memastikan pengisian data yang konsisten dan akurat.

Trust as a Pillar: Unveiling the Relationship between Governance Quality, Institutional Determinants, Trust, Media Campaigns, and Tax Morale

Astri Warih Anjarwi

Based on institutional theory, tax morale emerges from intricate interactions involving governance quality and institutional factors within organizational and societal contexts. Concurrently, trust plays a pivotal role across interpersonal and institutional levels, enhancing tax morale and compliance with tax regulations. In today's information age, media wield substantial influence, shaping opinions, perceptions, and behavioral norms related to tax ethics. Through a survey of 418 individual taxpayers, this study reveals that trust significantly mediates the impacts of governance quality and institutional factors on tax morale, both directly and indirectly. However, media campaigns exhibit limited efficacy in moderating trust regarding tax morals. Despite being designed to foster trust between the public and tax authorities, their effectiveness hinges on contextual factors, message credibility, information saturation, public reception, and inherent campaign constraints. These findings underscore the criticality of trust in tax morale dynamics and underscore its potential as a strategic lever for enhancing tax compliance and overall ethical tax behavior.

ESG, DIVIDEND, BOARD SIZE, AND FIRM VALUE: EVIDENCE FROM INDONESIA

Renny Wulandari

The aims of this study are to examine the influence of ESG performance on firm value and to evaluate whether board size can moderate the relationship between ESG and dividends. Research data was collected from companies listed on the LQ45 on IDX during the period 2015–2021. The results show that the overall ESG has a negative and significant impact on firm value, but ESG has a positive effect on dividends. In addition, board size weakens the influence of ESG on dividends. This study shows that investment in ESG performance has not promised a return in increasing the value of the company financially, and board size has a pure moderating effect. Finally, companies can improve ESG performance which in turn can increase capital flows and company growth, as well as provide an understanding to both internal and external investors about the importance of ESG for sustainable investment in the long term.

Analisis Tingkat Kesehatan Bank dengan Metode RGEC pada PT Bank Mandiri (Persero) Periode 2020-2023

Safina Hermayanti

. As a country with goals and strategies, Indonesia has a lot to do to improve the Indonesian economy while ensuring equitable development across the archipelago. BUMN is one of the drivers of the national economy. As state-owned enterprises, banks are required to support the government's efforts to improve the national economy, not just to seek profits. This is stated in Article 4 of Law of the Republic of Indonesia Number 7 of 1992 concerning the Banking Business, which states: “This will increase the stability of the nation and in turn improve the welfare of society as a whole.”

Given the important role of banks, banks must manage public funds entrusted to them and maintain their health. Based on Bank Indonesia Regulation No. 13/1/PBI/2011 concerning the Assessment of the Health Level of Commercial Banks Based on Risk-Profile, Good Corporate Governance (GCG), Earnings, and Capital called the RGEC methodology. The purpose of this study is to assess the health status of Bank Mandiri from 2020 to 2023 in terms of risk-profile, Good Corporate Governance (GCG), earnings and capital. In this study, the risk profile factor assessment is determined using credit risk as measured by the non-performing loan ratio and liquidity risk as measured by the LDR ratio. The Good Corporate Governance (GCG) coefficient is measured using bank self-assessment, the profit coefficient is measured using the ROA ratio, and the capital is measured using the CAR ratio.

The Influence of investment interest and education

Meythi Meythi

This research will discuss the influence of interest and investment education on decision making to buy shares among students in the digitalization era. Can investment increase students' awareness that investing can help the economy from a young age? The purpose of this study is to increase student awareness of investment education. This research uses a descriptive method with interviews and samples from respondents obtained through questionnaires. We conducted a critical analysis. By knowing how many respondents are familiar with stock investment, we realize that stock investment has been known for a long time but has not been widely practiced in decision making. Stock analysis cannot guarantee profits. By focusing on the influence of interest and investment education, this article makes a new contribution to understanding the investment behavior of college students in the digitalization era.

analisis Analisis Audit Internal Syariah dan GCG Islamic Pada Efektifitas Bank Syariah

NADIA SEFTIA FITALOKA

This study aims to determine the influence of Islamic internal audit and the implementation of Islamic Good Corporate Governance (GCG) on the effectiveness of Islamic banks. The research method used is a qualitative approach with a literature review. The research findings indicate that Islamic internal audit has a positive and significant effect on the effectiveness of Islamic banks. Islamic internal audit can ensure the compliance of Islamic banks with sharia principles, thereby increasing public trust. In addition, the implementation of Islamic GCG also has a positive and significant effect on the effectiveness of Islamic banks. Islamic GCG can increase transparency, accountability, responsibility, professionalism, and fairness in the management of Islamic banks, thereby improving the performance and competitiveness of Islamic banks. In conclusion, Islamic internal audit and the implementation of Islamic GCG play an important role in improving the effectiveness of Islamic banks.

Divestment, Acquisition, Firm Performance and Firm Size as Moderating Variables

Zachwa adzro nabilah uzda Muniyatu zahro

Most companies in Indonesia restructured their portfolios in 1997 during the economic crisis, but the results were mixed after restructuring their portfolios. After the economic crisis, portfolio restructuring in the form of divestments and acquisitions in Indonesia continues with mixed results, as well as the results of divestment research and acquisitions are still diverse and not conclusive.

In developing countries, especially in Indonesia, there have not been many research results on divestment and acquisition with moderated company size. The study examined the effect of divestment, acquisition and company size as moderation variables on a company's performance. A total of 54 issuers are listed in the IDX 2011 - 2019 which conducts divestments and acquisitions. The study used multiple regression analysis and moderation regression analysis (MRA) which that explains the relationship 2 independent variables.

Divestment and acquisitions on the research proven to have an impact on firm performance and firm size as a moderating variable proved to be able to moderate the impact of the divestment of the firm performance but not proven to be able to moderate the impact of acquisitions on firm performance

Expected results of this research are beneficial to the development of the theory of portfolio restructuring, beneficial for executives, managers, business analysts, and investors to determine the priority of the type of restructuring the portfolio to improve the performance of the company

Keywords: Firm Performance, Portfolio Restructuring Divestment, Acquisition, Company Size

INTRODUCTION

The restructuring of the portfolio is the change of form of ownership by performing a sell-off or other asset types that are not desired by replacing the desired asset (Maria et al., 2014). Action portfolio restructuring undertaken by the company will lead to a change in the line of business or the assets owned by the company, the form of the restructuring of the portfolio includes the divestiture, spin-off, liquidation and sale of assets (Maria et al., 2014).

Companies that do portfolio restructuring diverse a result, there are successful some are not successful in restructuring the portfolio. Companies that restructure their portfolios have a variety of results, some succeed, some fail. So also the result of the study found evidence that the different impact of the portfolio restructuring on the performance of the company. The results of his research Wekesa & Yabesh (2020) who found that the restructuring of the portfolio does not affect the performance of the company as a statistic (β = 0,442, p>0.05). Other results show evidence of the impact of the portfolio restructuring on the financial performance (Berg, 1998). As for the form of the restructuring of the portfolio as follows: a Divestiture, merger, acquisition, new products, diversification, split-off, and takeover.

The form of the restructuring of the portfolio in this research that the divestment and acquisition on the firm performance. Sun (2012) that shows evidence that divestment had a positive impact on cash flow or operating performance, profitability and stock returns of companies

Divestment significantly positively affects ROA (As'ari et al, 2019). While Hite and Owers (1983) found a negative reaction to the announcement of divestment (spin-off) on stock returns. Oghuvwu & Omoye (2016) shows evidence that the acquisition had a positive impact on cash flow, enhance corporate image, enhance the company's profit and growth. While the results of his research, Edi & Cen (2016) prove that the action of the acquirer and the acquired party with variable return on capital employment (ROCE), interest coverage ratio (ICR), earning per share (EPS), current ratio (CR) and debt equity ratio (DER) did not significantly influence the action between acquired by the acquirer.

The results of the previous research is still diverse, which indicates there are still problems, the impact of divestitures and acquisitions on the performance of the company. The diversity of the research results possibly due to the size of the company. Research Akinyi & Oima (2019) conclude that firm size has positive significant impact on financial performace.

The results of research which is still diverse and not yet conclusive, and yet a lot of research divestment, acquisition and the size of the company, especially in Indonesia. This encourages researchers to conduct research on the effect of divestment, acquisition on the performance of companies in Indonesia with firm size as a moderating variable.

P Peran Dukungan Manajemen Puncak Dalam Implementasi SIA Akuntansi di PTPN II Medan (Serdang Bedagai) : Studi Kualitatif Deskriptif

Layla Hasibuan

This research aims to understand the role of top management support in the implementation of the Accounting Information System (AIS) at PT Perkebunan Nusantara II (PTPN II) Medan. Using qualitative descriptive methods, this research explores how the commitment and involvement of top management influences the success of AIS implementation. Data was collected through in-depth interviews with managers and employees involved in the AIS implementation process in the company. The research results show that strong top management support is essential to overcome technical and non-technical barriers, ensure adequate resource allocation, and create an organizational culture that supports technological change. These findings provide insight for practitioners and historians regarding the importance of the top role in the successful implementation of information systems in the accounting field.
Keywords: Top Management Support, Implementation of PTPN II Medan Accounting Information System, Change Management.

ANALISIS BIBLIOMETRIKS PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP CORPORTE SUSTAINABILITY

sifa subagio

Permasalahan lingkungan selalu menjadi isu perbincangan hangat drai tahun ke tahun, customer yang semakin sadar mengenai peruabhan lingkungan tentunya halini juga mendoorng perusahaan untuk bertanggung jawab terhadap lingkungan sekitar. Melalui akuntansi management accounting tentunya hal ini akan membantu Perusahaan untuk menyajikan ifnormasi sebagia sarana pengambilan Keputusan manajemen, dalam hal ini akuntansi lingkungan bertanggung jawab kepada public, terutama para pemegang saham, dan keberlanjutan Perusahaan. Penelitian ini bertujuan untuk manganalisis perkembangan akuntansi management accounting terhadap corporate sustainability . Data diperoleh dari database yang diterbitkan oleh scopus dari tahun 2013 hingga 2023. Kata kunci yang digunakan untuk memeproleh hasil yang sesuai dengan penelitian bibliometric ialah environmental, management, accounting , dan corporate sustainability. Data bibliometric dianalisis menggunakan apliakasi Rstudio

Kata Kunci: Environmental management accounting, corporate sustainability. Bibliometrik

Artificial Intelligence Implementation in Fintech Industry

yuniatin

The research provides an overview of AI implementation in the fintech business. It seeks to give a literature review a fresh perspective by showcasing the literature on AI research in Fintech in depth. Several previous studies stand alone as distinct entities rather than explicitly demonstrating the application of AI in Fintech.. Sixty-eight articles were found after the procedure of searching the Scopus and Google Scholar databases for articles was applied. The study's findings indicate the advantages, disadvantages, and obstacles associated with using AI in fintech. Nevertheless, it is beneficial for cutting expenses and accelerating services, particularly in the banking sector. Additional methods used in AI and Fintech include surveys of stakeholders and users and the development of statistical and mathematical models.

Keywords: Artificial intelligence (AI) in Fintech; AI and Fintech; Artificial Intelligence; Financial Technology; Literature Review of AI; Literature Review of Fintech; AI implementation in Fintech

Front Mater (Cover, Editorial, Table of Content)

Jurnal Akuntansi dan Keuangan — Mon, 03 Jun 2024 00:00:00 +0700

ANALISIS PENGAKUAN PENDAPATAN PADA PT.PLN (PERSERO) UP3 PASURUAN

Auliyatul Masruroh

ABSTRAK

Perusahaan memiliki tujuan utama yakni memiliki keuntungan yang sebesar-besarnya, salah satu komponennya ialah pendapatan. Permasalahan pokoknya ialah pengenalan akan pengukuran pendapatan dan pendapatan. Pernyataan Standar Akuntansi Keuangan yang terkait dengan pendapatan ialah terdapat pada PSAK No.23. Penelitian ini bertujuan menganalisis pengakuan dan pengukuran pendapatan pada PT. PLN (Persero) UP3 Pasuruan dengan PSAK No.23. Metode penelitian yang digunakan ialah deskriptif kualitatif. Data yang digunakan ialah data primer dengan melakukan wawancara dan observasi. Hasil dari peneloitian ini ialah sumber pendapatan terdiri atas pendapatan operasional dan non-operasional. Dari pengakuan dan pengukuran pendapatan konsep tersebut telah diterapkan dan telah sesuai dengan PSAK No.23 yakni dengan metode pendapatan accrual basis.

Kata kunci : Pendapatan, akrual basis, PSAK No.23

ABSTRACT

The company's main goal is to have maximum profits, one of the components of which is revenue. The main problem is the introduction of income and income measurement. Statements of Financial Accounting Standards related to income are contained in PSAK No.23. This research aims to analyze the recognition and measurement of income at PT. PLN (Persero) UP3 Pasuruan with PSAK No.23. The research method used is descriptive qualitative. The data used is primary data by conducting interviews and observations. The results of this research are that sources of income consist of operational and non-operational income. From the recognition and measurement of income, this concept has been implemented and is in accordance with PSAK No. 23, namely the accrual basis income method.
Keywords: Income, accrual basis, PSAK No.23

Analisis Penerapan Akuntansi Aset Tetap Berdasarkan PSAK 16 pada BPJS Ketenagakerjaan Cabang Juanda

Anisa Nikmatul Islamiyah

This study was conducted to determine the application of fixed asset accounting based on PSAK 16 at BPJS Ketenagakerjaan Juanda Branch. The type of research uses a comparative method that compares existing fixed assets at BPJS Employment Juanda Branch with fixed assets according to PSAK 16. The results obtained by the author of this study indicate that, BPJS Employment Juanda Branch on the treatment of fixed assets in terms of acquisition of fixed assets, depreciation of fixed assets, expenditure after fixed assets, termination and disposal of fixed assets, as well as the presentation and reporting of fixed assets are in accordance with PSAK 16.

Keywords: Fixed Assets; PSAK 16

Analisis Penerapan Akuntansi Aset Tetap Berdasarkan PSAK 16 pada BPJS Ketenagakerjaan Cabang Juanda

Anisa Nikmatul Islamiyah

Keywords: Fixed Assets; PSAK 16

Did Family Affiliation, Political Connection, Gender Diversity, And Foreign Diversity Affect Earning Quality? Empirical Evidence from Manufacturing Companies in Indonesia

I Nyoman Mawa

The EFFECTS OF THE CHARACTERISTICS OF THE DIRECTIONS ON THE WORK OF THE NATIONAL COMPANY THROUGH ENVIRONMENTAL, SOCIAL AND GOVERNANCE ACCOMPLEMENTS (ESG)

gemoita asmaual husna

Through the use of ESG disclosure, the study sought to investigate how the board of directors affects SOE performance. This study's research methodology is quantitative in nature. The ESG disclosure information utilized in this investigation comes from financial reports and SR reports on the IDX for a period of five years, from 2018-2022 using the SmartPLS Version 4 statistical test tool According to the study's findings, ESG disclosure policies and board meeting size and frequency are significantly correlated. Companies are encouraged to be more active in releasing ESG-related information when there are more individuals on the board and when the board meets more frequently. Yet, the business's performance demonstrates that the number and size of Board of Directors meetings have little bearing on how well the business does financially. The success of the business is impacted by the Board of Directors' ESG disclosure. as demonstrated by indirect testing pertaining to meeting size and frequency.

Corporate Innovation Mediates The Relationship Between Gender Diversity on Firm Performance as Implementation of SDG’s Number 5

Amelia Nugraha Dini, Sarwenda Biduri, Sigit Hermawan, Wiwit Hariyanto

This study aims to examine the effect of corporate innovation in mediating the relationship between gender diversity and corporate performance as the implementation of SDGs No. 5. Data were taken from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The analysis technique in this study used SmartPLS 3 software. The results showed that gender diversity has an effect on company performance, further found that gender diversity has no effect on corporate innovation. In contrast to corporate innovation which affects company performance, corporate innovation cannot mediate the relationship between gender diversity and company performance. The results of this study are expected to help provide a strong foundation to support the implementation of business strategies and policies that focus on creating an inclusive, supportive, and innovative work environment by leveraging gender diversity to support better organizational performance.

A Company Value Pengaruh Intellectual Capital, Ukuran Perusahaan, dan Leverage Terhadap Nilai Perusahaan (Studi pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022)

Istighfarin Eka Nur Afifah -

This investigation purposes to indentify the impact of Intellectual Capital, Company Size, and Leverage on Company Value. Quantitative research using regression study of data from panels with Eviews 12 tools. Corporations in the bank segment that are listed on the Indonesia Stock Exchange between 2019 and 2022. A research sample of 40 companies produced 160 observational data. Based to the the study's outcomes, for the 2019–2022 period, corporate size and leverage have no bearing on the business valuation of banking segment firms listed on the Indonesia Stock Exchange, whereas intellectual property has an important beneficial impact in that regard.

Keywords: Company Size, Company Value, Intellectual Capital, Leverage

Memahami Alasan dan Dampak Penerapan CSR di Industri Makanan dan Minuman: Studi Kasus pada Perusahaan F&B yang Terdaftar dalam BEI

Vincent

Abstrak

Seiring berkembangnya dunia bisnis, tanggung jawab terhadap lingkungan dan masyarakat luas menjadi hal yang penting untuk menjaga keberlangsungan sebuah perusahaan. Tujuan dari penelitian ini adalah untuk mengathui alasan penerapan CSR dan dampak dari CSR oleh industri makanan dan minuman yang terdaftar di BEI. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan menganalisis laporan gabungan ataupun laporan keberlanjutan yang terkumpul dan data dari hasil observasi. Teknik pemilihan data yang digunakan adalah purposive sampling, sehingga didapatkan 21 dari 27 perusahaan yang terdaftar di BEI dan mengungkapkan CSR dari tahun 2021-2023 akan menjadi sampel untuk penelitian ini. Hasil dari penelitian ini menunjukkan bahwa alasan utama perusahaan menerapkan CSR adalah untuk pemenuhan Peraturan Otoritas Jasa Keuangan No.51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan dan berkontribusi dalam salah satu agenda pemerintah, yaitu Tujuan Pembangunan Bersama (TPB) atau Sustainable Development Goals (SDGs). Perusahaan menerapkan CSR juga memiliki rasa peduli akan keberlanjutan perusahaan, sehingga penting untuk perusahaan menjaga hubungan yang baik dengan pemangku kepentingan. Dampak dari penerapan CSR sendiri adalah berdampak positif bagi ekonomi perusahaan, lingkungan, masyarakat sosial, dan karyawan serta pemangku kepentingan lainnya. Akan tetapi terdapat perusahaan yang tidak terdampak positif dikarenakan adanya faktor lain seperti melemahnya permintaan produk dan kenaikan harga bahanbaku yang diakibatkan oleh ketidakpastian ekonomi global. CSR dapat dikategorikan sebagai instrumen investasi perusahaan jangka panjang untuk meingkatkan citra perusahaan dan merek produk guna meraih keuntungan yang lebih besar di masa mendatang.

Kata kunci: CSR; Alasan Penerapan CSR; Dampak dari CSR; Industri Makanan dan Minuman; BEI

Abstract

As the business world continues to evolve, responsibility towards the environment and society at large has become an important factor in ensuring the sustainability of companies. The purpose of this study is to determine the reasons implementation of CSR and impacts of CSR by food and beverage industries listed on the IDX. The method used in this study is a qualitative approach by analyzing collected annual reports or sustainability reports and observation data. The data selection technique used is purposive sampling, so that 21 out of 27 companies listed on the IDX and disclosing CSR from 2021-2023 will be the sample for this study. The results of this study show that the main reasons companies implement CSR are to fulfill the requirements of Financial Services Authority Regulation No.51/POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Institutions and to contribute to one of the government's agendas, namely the Sustainable Development Goals (SDGs). Companies that implement CSR also have a sense of concern for the sustainability of the company, so it is important for companies to maintain good relations with stakeholders. The impact of implementing CSR itself has a positive impact on the company's economy, the environment, social communities, and employees and other stakeholders. However, there are companies that do not have a positive impact due to other factors such as weakening product demand and rising raw material prices caused by global economic uncertainty. CSR can be categorized as a long-term company investment instrument to improve the company's image and product brand to achieve greater profits in the future.

Keywords: CSR; Reasons Implementaion of CSR; Impacts of CSR; Food and Beverage Indutries; IDX

The Analysis Of The Impact Of Idiosyncratic Risk And Financial Accruals On Asset Pricing

marselinus asri

Objective: This study examines the impact of idiosyncratic risk, current operating accounts, non-current operating accounts, financial accruals, and accrual anomalies on asset pricing. Method: A regression analysis is performed using asset prices as the dependent variable and idiosyncratic risk. , current operating account, non-current operating account, financial provisions, and accrual irregularities are the independent variables. The analysis includes coefficients, standard errors, t-values, significance levels, and confidence intervals for each predictor. Results: The results indicate that idiosyncratic risk (β = 0.518, p < 0.001) and financial accruals (β = 0.584, p < 0.001) significantly and positively influence asset prices. In contrast, accrual anomalies (β = -0.092, p = 0.002) have a significant negative effect. The current activity accounts and non-current activity accounts do not show significant effects. Results: Idiosyncratic risk and financial accruals are the main determinants of asset pricing, while accrual anomalies negatively influence asset prices. Current and non-current activity accounts were not significant predictors in the model. Significance: These results suggest that investors and policymakers should consider idiosyncratic risk and financial accrual when evaluating price performance. Additionally, the negative impact of irregularities in accrual accounting demonstrates the need to evaluate accrual-based measures in financial analysis carefully. This study highlights the important role of idiosyncratic risk and financial accrual in asset pricing in IDX. The insights gained have important implications for investors, businesses, policymakers, and academics, contributing to developing investment strategies, corporate practices, and management policies. better in emerging markets.

Keywords: Idiosyncratic risk, asset pricing, financial accruals, accrual anomaly

Implementasi Perhitungan Zakat Perdagangan dan Profesi Pada Unit Pengumpul Zakat (UPZ) Kabupaten Kepulauan Tanimbar

sukriyadi

Kegiatan pengabdian pada masyarakat berupa Sosialisasi Perhituangan Zakat Perdagangan
dan Profesi Unit Pengumpul Zakat (UPZ) untuk menunjang pelaporan keuangan zakat
nasional di Kabupaten Kepulauan Tanimbar bertujuan untuk memberikan pengetahuan dan
keterampilan dalam Perhitungan zakat dan pelaporan keuangan Unit Pengumpul Zakat
(UPZ) yang ada di Saumlaki sebagai syarat untuk memperoleh pelaporan pada Sistem
Informasi Baznas Pusat. Kemampuan Pelaporan Keuangan Para Pengurus Unit Pengumpul
Zakat (UPZ) di Kepulauan Tanimbar diharapkan dapat mempercepat dan mempermudah
system pelaporan zakat para Muzakki. Khalayak sasaran dalam kegiatan PKM ini adalah
seluruh Pengurus UPZ yang ada di Kabupaten Kepulauan Tanimbar diantaranya para
pengelola Zakat di Mesjid dan Unit/Organisasi lainnya yang di Kabupaten Kepulauan
Tanimbar yang berjumlah 28 orang. Sosialisasi sekaligus Pendampingan dalam
pengembangan pelaporan Keuangan tersebut dilakukan dengan metode ceramah,
demonstrasi dan latihan yang disertai tanya jawab. Metode ceramah digunakan untuk
menjelaskan konsep para UPZ yang profesional dalam mengelola Dana para Muzakki
(pembayar zakat) dan teori media Simda. Metode demonstrasi dipakai untuk menunjukkan
suatu proses kerja yaitu tahap-tahap pengembangan media Simda berbasis komputer,
sedangkan metode latihan untuk mempraktikkan pembuatan Laporan Zakat yang
memenuhi persyaratan program dalam Aplikasi Simda. Sementara metode tanya jawab
untuk memberi kesempatan para peserta berkonsultasi dalam mengatasi kendala dalam
pelaporan Keuangan Simda. Ketersediaan tenaga ahli yang memadai dalam pengembangan
media pembelajaran di Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi Saumlaki,
antusiasme peserta, dukungan Ketua Badan Amil Zakat Nasional Kabupaten Kepulauan
Tanimbar terhadap pelaksanaan kegiatan dan dana pendukung dari Baznas KKT dan
STIESA merupakan pendukung terlaksananya kegiatan PPM ini. Adapun kendala yang
dihadapi adalah para bendahara UPZ belum memiliki pengetahuan awal tentang
pengoperasian komputer dan keterbatasan waktu untuk pelatihan. Manfaat yang dapat
diperoleh peserta dari kegiatan PPM ini antara lain dapat menghitung dan menyusun
Laporan Keuangan Zakat UPZ di Instansi dan Lainnya. Media Perhitungan dan Pelaporan
Keuangan Zakat yang online diharapkan dapat memenuhi syarat untuk Standar Pelaporan
Keuangan Zakat Indonesia melalui Aplikasi.

The The Influence Of Good Corporate Governance And Intellectual Capital On Financial Performance

dadan kusnandar dadan kusnandar

This study evaluates the impact of Good Corporate Governance (GCG) and Intellectual Capital on the financial performance of banks in Indonesia during the period 2018-2022. The background of this research is the importance of the banking sector to the Indonesian economy and the challenges it faces due to global economic instability and the Covid-19 pandemic. The research method uses secondary data from the financial reports of banks listed on the Indonesia Stock Exchange (IDX). Testing was conducted using a panel data regression model, and the results show that GCG has a significantly negative impact on financial performance, while Intellectual Capital has a significantly positive impact. These findings indicate that the implementation of GCG and effective management of Intellectual Capital can enhance the financial performance of banks. In conclusion, to improve financial performance, banks need to focus on implementing good GCG and optimal management of Intellectual Capital.

The Moderating Influence of Digitalization of Taxation on the Relationship of Attitude, Social Norms, Perceived Behavioral Control, and Tax Compliance

Ni Putu Desriana Dewi

The objective of this study is to investigate how the digitalization of taxation moderates the effects of attitudes toward behavior, social norms, and perceived behavioral control on taxpayer compliance. This study is driven by a yearly occurrence in nearly all Indonesian tax offices: a significant number of taxpayers visit the tax office in person to file their annual tax return, despite using digital services during the process. This study employs quantitative research methods with SEM analysis techniques to obtain answers. Two of the three variables have a significant impact on taxpayer compliance, as the study's findings indicate. Tax digitalization, however, seems incapable of moderating the relationship between attitude, social norms, and perceived behavioral control on taxpayer compliance. Policymakers may find the research findings particularly useful when drafting regulations pertaining to digital tax services and tax education, as they can optimize tax digitization and boost taxpayer compliance in these domains.

THE ROLE OF AUDITOR ETHICS IN MODERATING AUDITOR INDEPENDENCE, SKEPTICISM, AND AUDITOR COMPETENCY REGARDING AUDIT QUALITY

Sofian, Herlian Soenjaya

The large number of cases involving the public accounting profession proves that the attitude of independence, scepticism and competence still needs to be implemented by auditors. An audit inspection process that does not consider and apply professional ethics can affect the quality of the resulting audit. This research aims to test and assess the influence of auditor independence, scepticism, and competence on audit quality with auditor ethics as a moderating variable in covid-19 condition. The population in this study were auditors at CPA Firm in Surabaya. The sampling technique uses a non-probability sampling method with a convenience sampling technique. Data analysis in this study used a regression model. The research results show that auditor independence has a positive effect on auditor quality. Auditor skepticism and auditor competence have no effect on audit quality. Auditor ethics variable cannot moderate auditor independence, scepticism, and auditor competence.

Increasing competitive advantage to improve sustainability and market performance of SMEs

Dekeng Setyo Budiarto, Anindya Damayanti

This research examines the influence of owner creativity and competitive advantage on SMEs' sustainability and market performance after the COVID-19 pandemic in Indonesia. Research data uses a questionnaire given to 187 SMEs owners throughout Indonesia. This research data was collected using purposive sampling with specific criteria and then tested with Smart-PLS. This research develops previous research by expanding the research object to generalize the findings. The research results show that creativity has a significant effect on competitive advantage. In addition, creativity and competitive advantage influence market sustainability and performance. The results of this research imply that the government needs to provide support in the form of policies that make it easier for SMEs to access various economic entities so that they continue to develop and compete in the global market.

Insurance and Stability: A Deep Dive into Deposit Insurance and Banking Dynamics

Riris Sira Torsina Sihombing

Deposit insurance aims to increase public confidence in banks. It can influence bank behavior in extending credit which will eventually lead to determining the stability of the bank itself. This study aims to analyze the effect of existing deposit insurance in Indonesia on banking behavior in extending credit and also focuses on analyzing the influence of banking behavior on banking stability in Indonesia. This article uses time series data from 2012 to 2022 using the system equation method. The results showed that the deposit insurance (Coverage to Deposits Ratio) guaranteed by Indonesia Deposit Insurance Corporation indicated that the existence of deposit insurance made bank behavior (Loan to Deposits Ratio) more careful in executing funds to minimize default risk and liquidity risk to encourage banking stability (Banking Stability Index). In addition, bank capital adequacy (Capital Adequacy Ratio) and bank profitability (Net Interest Margin) have significant negative impacts on banking stability.

Do MSMEs In Lackground Regions Understand And Practice Environmental Management Accounting?

Beatrix Yunarti Manehat, Yolinda Yanti Sonbay

This research aims to see the involvement of MSMEs in disadvantaged areas in Environmental Management Accounting (EMA), will measure engagement with understanding of EMA and practices in MSMEs. Data was collected by distributing questionnaires to 62 MSMEs in East Nusa Tenggara Province. Data analysis was carried out using a process of data reduction, analysis, and presentation. The results show that 51.6% of MSMEs do not understand EMA. This lack of understanding is because there has never been any outreach about green accounting to MSMEs. MSME actors' understanding of social responsibility refers to tree planting, not to the allocation of environmental costs based on EMA which is measured in monetary or physical terms. Regarding practice, 66.1% of MSMEs in underdeveloped areas have not implemented EMA, as evidenced by not having an Environmental Management System Certificate and 61.3% not allocating environmental costs to their business. The majority do not provide environmental costs.

Social Capital and Cost Stickiness: An Archival study in The Capital Market of Indonesia

Meythi Meythi, Riki

The social capital is a factor to achieve competitive advantage for the firms in the worldwide. The relationship of firms and stakeholder improve the sustainability of the firms in capital market. The firms should invest to social factor in keeping of their stakeholder engagement. We use purposive sampling method, i.e. the annual report of the listed firms of Indonesia Capital Market during 2010-2019 periods. The data are analyzed by multiple regression test. This study finds that social factor influences cost stickiness. Our result imply that the ethical investors should consider the firms which invest to social factor and lead to cost stickiness. This result have a contribution to capital market, management accounting and financial accounting literatures.

A,Analysis Analysis Of The Impact Of Company Existence Related To Tax Holiday And Allowance

Erny Asmin

This study aims to analyze the impact of a company’s existence receiving tax holidays (TH) and Tax allowances (TA) on the surrounding community. Data were collected from the community around the company, local government, and management and analyzed descriptively. Data were collected from 10 communities around EOJI located in Gresik, a representative from the local government and the company using the Non- Probability Accidental Sampling technique. The results showed that LNK has an impact of 82.96 with a good category, thus, it is recommended as a good company with a positive and significant impact on the community. EOJI is only 67.35% and can not be recommended to get TA and TH because the benefits are not significant enough for the surrounding community. This study recommends that the government, as the policyholder in the provision of TA and TH, pay more attention to the impact of the company’s existence from the Social, Economic, CSR, and Environmental aspects.

Keywords: Impact of company existence, Tax Allowance and Tax Holiday, descriptive analysis, social-economic-environmental-CSR.