Owner : Riset dan Jurnal Akuntansi

Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education

Ulfa Nurhayani, Sondang Aida Silalahi, Weny Nurwendari, Rini Herliani — Wed, 01 Jan 2025 00:00:00 +0000

This research, titled "Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education," explores how perceived desirability (the desire to engage in entrepreneurship) and perceived feasibility (the practicality of engaging in entrepreneurship) shape the entrepreneurial intentions of accounting students. The study aims to evaluate how these perceptions influence students' willingness to undertake entrepreneurial activities. Using structural equation modeling (SEM), the research analyzes data from 120 students in the 6th and 8th semesters of the 2020 and 2021 cohorts who have taken entrepreneurship courses. A non-random sampling technique was employed for its convenience in data collection. The findings indicate that perceived desirability significantly impacts entrepreneurial intentions, with a t-statistic value of 6.992, while perceived feasibility also shows a significant effect, with a t-statistic value of 3.552. The study aims to provide a comprehensive understanding of the factors that motivate or hinder students' entrepreneurial intentions. The insights gained are expected to enhance accounting education and promote entrepreneurship among students. By identifying the key factors influencing entrepreneurial intentions, educational institutions can better design programs and curricula that create a supportive environment for aspiring entrepreneurs. This approach can lead to more students engaging in entrepreneurial activities, ultimately contributing to growth and innovation within the field of accounting and beyond. The research underscores the importance of fostering an entrepreneurial mindset in accounting education to drive future innovation and economic development.

Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review

Mutahira Nur Insirat, Hasri Ainun Syahfir, Asri Usman, Mediaty — Wed, 01 Jan 2025 00:00:00 +0000

This study systematically examines the impact of artificial intelligence (AI) implementation on managerial decision-making and its implications for business ethics and organizational sustainability. Using a Systematic Literature Review (SLR) methodology, this study identifies key trends from studies published between 2021 and 2024. Key findings suggest that AI implementation has the potential to improve operational efficiency and innovation but also brings significant ethical challenges, particularly related to algorithmic bias and lack of transparency. Ethical awareness among managers plays a crucial role in ensuring the fair and responsible use of AI. This study highlights the importance of integrating ethical considerations into AI implementation strategies to support organizational sustainability. In conclusion, while AI can accelerate the achievement of sustainability goals, its successful adoption is highly dependent on decision-makers' adequate understanding and application of ethics.

Studi Fenomenologi: Peran Operator dalam Penyusunan Laporan Keuangan Berbasis SAKTI

Marlina Irene Hutagalung, Rosidi, Lilik Purwanti — Wed, 01 Jan 2025 00:00:00 +0000

This research aims to provide an in-depth understanding of the meaning of the operator's role in the process of preparing SAKTI-based financial reports. The research method used is descriptive qualitative with a transedental phenomenological approach. Good coordination, technology development, and increased HR competence will work together to improve the efficiency and quality of financial report preparation. This research implies that further research is needed regarding the meaning of the operator's role in other modules in the SAKTI application, in order to see the obstacles that arise in other modules. So that an evaluation can be made to improve the performance of the operators in the future. This research focuses more on the role of operators in producing quality financial reports and seeing how operators interpret their own roles.

Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko

Ryan Nanda Putra Dipinto, Milla Sepliana Setyowati — Wed, 01 Jan 2025 00:00:00 +0000

This study examines the implementation of excise policy on Sugar-Sweetened Beverages (SSBs) in Mexico as a best practice case study for application in Indonesia. The high consumption of SSBs in Mexico has significantly contributed to the rise in obesity and non-communicable diseases, such as diabetes and heart disease. To address this issue, Mexico imposed an excise tax of 1 peso per liter on SSBs starting in 2014. This policy aims to reduce sugar consumption by increasing the price of SSBs in the market, thus discouraging excessive consumption. Based on related data and studies, the policy has proven effective in reducing SSB consumption by 6-8%, particularly in urban areas where consumption levels were highest. This research highlights Mexico's excise collection methods, including the efficient monthly reporting mechanism without the need for tax stamps, which simplifies compliance for producers and regulators alike. Additionally, it analyzes the challenges faced by Mexico, such as the necessity for stricter advertising regulations and the promotion of healthier food alternatives to further amplify the positive impact of the excise policy. Key lessons from Mexico show that excise policies on SSBs in Indonesia must be supported by comprehensive public health measures, including educational campaigns, and an integrated reporting system to ensure transparency and effectiveness. The results of this study are expected to serve as a valuable reference for policymakers in Indonesia in implementing effective and sustainable SSB excise policies that could help curb the rising health issues associated with excessive sugar consumption.

The Determinants of Audit Quality (Empirical Study in Indonesia Stock Exchange)

Nur Khamisah, Asfeni Nurullah, Nilam Kesuma — Wed, 01 Jan 2025 00:00:00 +0000

Every company has an obligation to present quality financial reports. One indicator of quality financial statements is that they have been audited by a public accountant to determine the level of fairness of the financial statements compared to accounting standards. The services of a public accountant or external auditor are seen as an independent third party to anticipate conflicts of interest between company management and shareholders. A public accountant must be able to gather as many clients as possible and gain the trust of the wider community, this requires auditors to maintain good audit quality. Audit quality is very important in maintaining trust in the integrity of financial reporting. The higher the quality produced and perceived, the more credible the financial statements, so as to increase the trust of users of financial statements. This study aims to investigate what factors can affect audit quality. The determinant factors tested in this study are Auditor-Client Geographic Proximity, CEO Financial Expertise, Audit Fee and Audit Complexity. The research was conducted on companies listed on the IDX for the 2018-2022 period. This research was conducted on 766 samples of companies listed on the Indonesia Stock Exchange for the 2018-2022 Period. The data is processed using panel data regression. The results of this study found that geographic distance between auditors and clients, CEO financial expertise and audit complexity have a significant influence in producing higher audit quality. Meanwhile, it was also found that the amount of audit fees has no significant effect on the quality of financial statement audits. From the results of this study, it is hoped that companies can pay more attention to the CEO's financial expertise factor when selecting the CEO, selecting auditors if they want to get a higher quality audit.

Unusual Market Activity Di Bursa Efek Indonesia Periode Tahun 2021 - 2023

Adytia Rahman, Noer Azam Achsani, Bayu Bandono — Wed, 01 Jan 2025 00:00:00 +0000

The capital market plays a crucial role in a country's economy, enabling companies to raise funds through the sale of securities, with the Indonesia Stock Exchange (IDX) overseeing the trading of these securities to ensure transparency and protect investors. One of IDX's surveillance mechanisms is Unusual Market Activity (UMA), which identifies unusual stock price movements that may not necessarily violate regulations. This study highlights the function of UMA in maintaining market order, analyzing its impact on abnormal returns, and evaluating the effectiveness of UMA policies in creating a transparent, fair, and efficient market in Indonesia. The research investigates the influence of UMA announcements on stock trading activity and abnormal returns for companies listed on the IDX from January 2021 to December 2023. The data includes daily stock prices and transactions from IDX, KPEI, and KSEI, focusing on the observation period from H-5 to H+5 around UMA announcements. A purposive sampling technique was employed to select stocks on the UMA list during the study period. Using an event study methodology, the analysis includes descriptive statistics, normality tests, Wilcoxon Signed Rank Tests to measure changes in Trading Volume Activity (TVA) and abnormal returns before and after UMA announcements. The results reveal that after UMA announcements, the average abnormal return decreased from -0.112 to -0.253, and TVA declined from 0.0278 to 0.0184. The Wilcoxon test confirmed significant differences in AR and TVA before and after UMA, indicating that UMA impacts the market through declines in stock prices and trading activity.

Peran Moderasi Komitmen Organisasi dalam Hubungan Faktor Personal Auditor dan Deteksi Kecurangan di Sektor Publik

Mahardhika Hadi Kusuma , Amrie Firmansyah — Wed, 01 Jan 2025 00:00:00 +0000

This research aims to examine the effect of auditor personal factors on the ability of auditors to detect fraud with organizational commitment as a moderator. The research was conducted with the auditors of the Supreme Audit Agency. The resource persons were selected from the population based on purposive sampling and the final sample used in this research was 64. Data analysis was carried out using a structural equation model. The results show that the auditor's personal factors positively affect the auditor's ability to detect fraud. However, organizational commitment failed to moderate the relationship between these two variables. This condition is thought to be because most respondents are employees with long service periods, so organizational commitment is not an important factor in detecting fraud. This research contributes to fraud literature and contributes to stakeholders in formulating human resource policies. Furthermore, testing auditors' ability to detect fraud in the public sector is still rare in previous literature, especially with goal orientation and self-efficacy. In addition, the use of organizational commitment as a moderating variable in this relationship can complement the public sector audit literature in Indonesia.

Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN

Elvira Luthan, Muhammad Irfan, Asniati Bahari — Wed, 01 Jan 2025 00:00:00 +0000

The objective of this study is to examine the impact of business strategy and ESG performance on the potential for financial distress among companies in ASEAN. The study population consists of all companies listed on ASEAN stock exchanges during the period 2016-2023. The sample data was collected using the purposive sampling technique and resulted in 1,977 sample data. The data used in this study was obtained from the Thomson Reuters database. The data were analyzed using the unbalanced panel data regression method using STATA software version 17. The results indicated that business strategy had no significant impact on the potential for companies to experience financial distress. Conversely, ESG performance had a positive and significant impact on the potential for companies to experience financial distress. Efforts to improve ESG performance have a major influence on company performance, because these efforts require large costs while support from stakeholders for ESG practices is still relatively small. Therefore, for the development of this study, it is suggested that future research can conduct research with a qualitative approach that explores the perspectives of various stakeholders regarding ESG practices implemented by the company. By involving the views and insights of these stakeholders, the research will have higher validity and accuracy, and provide a more comprehensive understanding.

Membangun Kinerja Pegawai Melalui Efektivitas Audit Internal di Perbankan Syariah Maluku Utara

Irfan Zamzam, Sitti Mukarramah — Wed, 01 Jan 2025 00:00:00 +0000

This study aims to analyze the influence of internal audit effectiveness on employee performance in Islamic banking in North Maluku. Internal audit plays a crucial role in ensuring that company operations adhere to applicable standards and regulations, as well as in detecting and preventing potential errors and fraud. Employee performance in the Islamic banking sector is the primary focus, as optimal performance is key to achieving organizational goals and sustainability. This research employs a quantitative method with data collection techniques through questionnaires distributed to employees of several Islamic banks in the North Maluku region. Data analysis is conducted using linear regression to measure the extent to which internal audit effectiveness impacts employee performance. The results indicate a significant positive relationship between internal audit effectiveness and employee performance, suggesting that effective internal audits can enhance employee performance in Islamic banking. These findings provide important implications for Islamic bank management to strengthen the internal audit function as an effort to improve performance and operational effectiveness.

Financial Management Behavior in Indonesia: Gender Perspective

Nur Ariani Aqidah, Hamida — Wed, 01 Jan 2025 00:00:00 +0000

This study aims to compare financial behavior between unmarried working men and women. This research used a purposive sampling technique with a total of 100 respondents. To achieve the research objectives, this research uses quantitative methods with independent sample t test data analysis. The research results show that there is no difference in the financial behavior of unmarried working men and women in Indonesia. This research shows that individual financial behavior is determined by how individuals gain financial knowledge and self-control in financial management. The limitations of this research are this research uses a sample of unmarried working men and women in Indonesia so it cannot be generalized to other countries. Second, this research does not use control variables that influence financial management behavior such as Financial Attitude, Financial Knowledge, and Locus of Control.

Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi

Siti Khomsatun, Habsyah Fitri Aryani, Adista Ika Pramesti — Wed, 01 Jan 2025 00:00:00 +0000

The impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance.

Dekomposisi Penerimaan Pajak di Indonesia untuk Meningkatkan Peramalan Estimasi Basis Pajak

Yudi Aryoso Priandono, Machmudin Eka Prasetya — Wed, 01 Jan 2025 00:00:00 +0000

This study aims to compare tax revenue forecasting model on nett tax revenue in contrast to its tax baseline component. We identifies tax baseline component that reflecting natural economic growth through interviews with Indonesia's Directorate General of Taxes (DGT). We employ ARIMA, ETS, linear model, and forecast combination to forecast both the baseline and nett tax revenue data using monthly national time series data from 2021-2023. By comparing Mean Absolute Percentage Error (MAPE), we determine the most accurate model and dataset combination for tax revenue forecasting. We finds that forecast from linear model in baseline tax revenue has the best MAPE of 5,17% and perform better than forecast combination as the best model from nett tax revenue with 8,30% MAPE. This study offers a novel perspective on tax revenue forecasting by employing a micro approach that focused on identifying baseline component from overall tax revenue. It has the potential to more comprehensive understanding of tax revenue behavior and lead to more improved fiscal control in Indonesia.

The Effect of Greenwashing on Company Value

Freshtriana, Sung Suk Kim — Wed, 01 Jan 2025 00:00:00 +0000

Comparing manufacturing companies in LQ45, this research examines the effect of greenwashing on company value. For the past few decades, environmental issues have become a major concern for investors, the public, and other stakeholders. This has encouraged businesses to implement stricter environmental responsibility practices. To find the appropriate regression model, the study used the Hausman and LM tests. The results indicate that the random effects model is more suitable. With a coefficient of 0.0163, the regression analysis shows that greenwashing has a significant positive effect on company value. In addition, control variables such as the use of debt funds, age, and investment in fixed assets increase the value of the company, while the LIK and GROWTH variables decrease it. This finding indicates that the market tends to respond to greenwashing in company assessments, and emphasizes that businesses should optimize their investments in sustainable projects to enhance their overall value. This research enhances our understanding of the relationship between greenwashing practices and company value, as well as the effect of greenwashing practices on sustainable business strategies.

Analisis Faktor-Faktor Konsumen Terhadap Purchase Intention Sepeda Listrik Menggunakan TAM3

Maulia Regita Belananda, Muhammad Rezki Ian, Jamal — Wed, 01 Jan 2025 00:00:00 +0000

of people's strong purchasing power and the reasonable cost of electric bicycles. Purposive sampling was employed in questionnaire sampling. Because this study has forty indikator items, it requires a sample size of 200 respondents. The TAM3 model, which has 17 variables, is used in the research model. Only three variables—Subjective Norm, work relevance, and Output Quality—are known to be partially significant and to positively impact Perceived Usefulness . Five factors are identified as partially significant determinants of Perceived Ease of Use; three factors are positively correlated: Self-efficacy, Playfulness, and enjoyment; the other two are negatively correlated: Anxiety and Objective Usability. Perceived Usefulness and Perceived Ease of Use are partially known to have a positive and significant influence on Behavioral Intention. Then it is known that Behavioral Intention has a positive and significant influence on Purchase Intention.

Analysis of Credit Risk Differences Based on Risk Management and Related Banking Regulation : Case Study of Banks in Indonesia and Malaysia

Tika Larasati Harjito Putri — Wed, 01 Jan 2025 00:00:00 +0000

Currently, banks in Indonesia face extortionate loan interest rates due to high credit risks in disbursing loan. This is different from what happens in Malaysia, which has lower credit risk and cheaper credit interest rates. This makes it difficult for banks in Indonesia to achieve loan growth target set by Bank Indonesia in the last 3 years and they are considered not optimal in distributing loan. It happened since they focused more on how to gain more loan profit than do loan expansion. This explanatory case study research aims to investigate and explain reasons behind high credit risk based on risk management and related banking regulation implemented in Indonesia and Malaysia and its impact on bank performance such as NIM and loan productivity. Descriptive analysis was used to explain result of data analysis and information obtained from official websites of Bank Mandiri, Bank BRI, and Bank UOB Malaysia for the period 2021 – 2023. This study contributes to provide policy advice for Indonesia banking regulator to control credit risks as part of loan interest rate calculations in order to optimalize bank performance.

Transformasi Digital di Belitung: Bagaimana Mobile Banking Merubah Cara PNSD Bertransaksi

Fastri Fatmawati, Abdul Rohman — Wed, 01 Jan 2025 00:00:00 +0000

Finding out how the TAM variable affects regional civil servants' adoption of mobile banking in Belitung Regency is the aim of this study. A theoretical framework model is developed employing five variables; perceived usefulness, perceived ease of use, education level, attitude toward using, and behavioral intention. Belitung Regency's regional civil servants are the subject of this study. Structural Equation Modeling using WarpPLS 8.0 is the data analysis technique. Convenience sampling was used in this study to gather information from 139 respondents, who were Belitung Regency civil servants who utilize the Bank Sumsel Babel mobile. According to the study's findings, attitudes toward use were influenced by perceived usefulness and perceived ease of use, but not education level. Perceived ease of use and attitudes toward the Bank Sumsel Babel mobile application were the main factors influencing the behavioral intention of regional civil servants in Belitung Regency to adopt mobile banking; perceived usefulness and education level had no effect. The study's findings have consequences for banks, particularly Bank Sumsel Babel who should keep enhancing their mobile banking offerings to attract more users of mobile banking.

Evaluasi Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ

Tosan Yanuar Rachmadi, Yulianti Abbas — Wed, 01 Jan 2025 00:00:00 +0000

Tax collection action is a tool to enforce tax payers to pay their tax debts,but tax collection action such as seizure of assets and auctions can not be executed by the Directorate General of Taxes in a bankrupt case because it is prohibited by Bankruptcy Law. To ensure successful tax debt collection from bankruptcy tax payers, states provide preemptive rights in tax collection actions. However, the issuance of the Constitutional Court’s Decision No. 67/PUU-XI/2013, which places the Directorate General of Taxes in third place in the settlement of bankruptcy assets after labor rights and separatist creditor bills, will increase the possibility of uncollectible tax debts. Because in a bankrupt case, preemptive rights can not be applied, tax debts must contend with other bills to be paid by the curator. This study aims to evaluate tax collection actions based on successful tax debt management in order to minimize uncollectible tax debts. This study uses the case study method, which is conducted at XYZ Tax Office. Data collection through document analysis, literature review, and interviews. The results of this study show that the Directorate General of Taxes has implemented Constitutional Court Decision Number 67/PUU-XI/2013, and XYZ Tax Office has proposed to write off some of the bankruptcy tax payer debts that have expired in accordance with regulations.

Green UMKM : Transformasi Bisnis dalam Upaya Menjaga Kelestarian Lingkungan

Herlina Ilyas, Erty Rospyana Rufaida, Sasliana, Sari Fatimah Mus — Wed, 01 Jan 2025 00:00:00 +0000

A green future refers to a collective vision and effort to create a living environment that is healthier, more sustainable and in balance with nature. Green MSMEs is an initiative that supports small businesses so they can run their businesses with attention to environmental impacts. This research aims to review the production of copra and coconut charcoal towards environmental risk management through the implementation of environmentally friendly and green-minded principles. This research uses a qualitative case study method including interviews, participant observation and documentation on MSMEs in Katumbangan Village. The results of this research show that Copra and Coconut Charcoal MSMEs have positive and negative impacts on the surrounding community. The positive impact is that it can create new jobs so that it can improve people's standard of living, and the negative impact is the high level of environmental pollution produced, such as coconut water waste, the aroma of sulfur used to make white copra which causes a distinctive aroma and air pollution from the charcoal burning process. which uses simple methods so it does not consider aspects that cause environmental pollution. So it is necessary to transform MSMEs into green MSMEs by applying indicators from the aspects of production (input, energy sources and waste processing), marketing (products, prices and promotions), human resources (motivation and training) and finance (investment, environmental costs and reporting). finance) so that the role of MSMEs can achieve the agenda of sustainable development goals or what are known as Sustainable Development Goals

Does Management Entrenchment Influence Fraudulent Financial Statement ?

Aisya Maulida Rahmawati, Agung Juliarto — Wed, 01 Jan 2025 00:00:00 +0000

The increase in fraud among public companies has increased public concern as investors, auditors, creditors and other stakeholders. They speculated that management had committed fraud in the financial statement. This research aims to examine the influence of management engagement on fraud in financial reports. Factor analysis of three variables, namely managerial ownership, board independence and audit committee is used to analyze management entrenchment. The population in this study are mining companies registered on the IDX in 2020-2022. Sample selection was carried out using purposive sampling technique and obtained 108 samples. This research uses logistic regression analysis using the e views 12 application. The results of the analysis show that the audit committee has a negative influence while managerial ownership and board independence have no influence. And partially, institutional ownership, board independence and audit committee variables have no influence on financial statement fraud. The research implications are intended for parties who need information regarding the opportunities for fraudulent financial statements to arise in mining companies.

Peran Sekuritisasi Sebagai Pendanaan Ekspansi Kredit Pemilikan Rumah Pada Bank BTN

Dede Hikmat Maulana, Hari Gursida, Yohanes Indrayono — Wed, 01 Jan 2025 00:00:00 +0000

Banks as intermediary institutions collect funds from the public in the form of and provide credit, one of which is Home Ownership Credit/KPR. However, there is a risk of a mismatch between funding and bank financing. KPR credit which has a long term is not comparable to funding sources from bank customer deposits which have a tenor of less than 1 year. Bank BTN as a bank that focuses on housing financing continues to pursue mortgage credit growth, one of which is by means of mortgage securitization. KPR securitization as a relatively cheap source of long-term funding is one of Bank BTN's ways of expanding KPR credit. The aim of this research is to determine the impact of securitization on the financial performance and company performance of Bank BTN. This research is expected to provide an understanding regarding KPR securitization and the development of KPR credit in Indonesia, especially KPR securitization carried out by Bank BTN in the period 2018 to 2023. The analytical method used in this research is qualitative descriptive analysis. The data used in this research uses secondary data sources, including publications of company financial reports, government policies and regulator reports. Data collection techniques in this research used documentation, observation and interview techniques. The research results show that although KPR securitization has a positive impact on Bank BTN's liquidity and is used as an alternative source of financing for KPR expansion, it does not have a significant impact on shareholder profits.

Anti-Bribery Declaration (Study on Indonesian Construction Companies)

Elika Regni Utami, Paulus Theodorus Basuki Hadiprajitno — Wed, 01 Jan 2025 00:00:00 +0000

Bribery is the most serious type of corruption in Indonesia. Business can manage potential bribery practices by implementing Anti-Bribery Management System (ABMS). The ISO 37001 certificate is one part of ABMS and the government requires construction companies to have this certificate. Anti-bribery declaration shows that a company commitment to stakeholders to demonstrate transparency and comply with ethical standards. Implementing this strategy is effective in maximizing stakeholder trust. The objective of this study is to determine the influence of the board of directors on anti-bribery declaration. Characteristics of the board of directors include size, activities, gender diversity and expertise. Directors' activities is shown by how often they have meetings in a year. Gender diversity means having different genders represented, this happens when there are women on the board. Directors' abilities in the field of accounting or finance show their skills. This study was conducted on construction sector companies listed on the Indonesia Stock Exchange in 2020-2023 and obtained data from annual report on the Indonesia Stock Exchange and company website. The sample selection used in this quantitative research was purposive sampling and the results of this selection obtained 17 companies. The analysis techniques used logistic reggression analysis. The results of this study analysis are company’s anti-bribery declaration can be influenced by size, activities, and gender diversity. In contrast, director’s expertise inadequate influence on anti-bribery declaration.

Determinan Niat Melanjutkan Penggunaan SAP Pada PT BISI International Tbk: Expectation Confirmation Model, Technology Acceptance Model dan IS Success Model

Yusridar, Baridwan Z, Prastiwi. A — Wed, 01 Jan 2025 00:00:00 +0000

Studi Ini adalah penelitian tentang faktor-faktor yang mempengaruhi keingingan pengguna untuk terus menggunakan SAP di PT BISI International Tbk. Beberapa pendekatan model seperti Expectation Confirmation Model (ECM), Theory Acceptance Model (TAM) dan Information System Success Model (IS Success Model) digunakan untuk mengetahui hal tersebut. Jenis penelitian eksplanatori yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Pengumpulan data dilakukan melalui survei dengan kuesioner yang disebarkan kepada karyawan PT BISI International Tbk . Dalam penelitian ini menggunakan sampel sampel jenuh (saturation sampling) dengan teknik non probabilitas. Analisis data dengan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa niat individu untuk terus menggunakan SAP di PT BISI International Tbk sebesar 70,8% dijelaskan oleh variabel sikap dan kepuasan pengguna. Sikap positif terhadap sistem informasi berperan penting dalam mendorong niat untuk terus menggunakan, sedangkan kepuasan tercipta ketika SAP memenuhi atau melampaui harapan pengguna. Variabel kepuasan pengguna dijelaskan 76,2% dari variabel laten eksogennya dan variabel sikap dijelaskan oleh variabel laten eksogen penyusunnya sebesar 65,9%, Namun, hasil penelitian ini menggambarkan tingkat kepuasan pengguna tidak signifikan dipengaruhi oleh kualitas sistem, hal ini dapat disebabkan oleh lingkungan organisasi yang bersifat wajib, dimana penggunaan SAP merupakan suatu keharusan untuk digunakan. Selain variabel kualitas sistem seluruhnya berpengaruh kepada variabel laten endogen.

Evaluasi Peran Audit Internal dalam Penerapan Manajemen Risiko (Studi Kasus pada Kementerian Keuangan)

Huda Sukmawan, Machmudin Eka Prasetya — Wed, 01 Jan 2025 00:00:00 +0000

Audit internal sebagai lini ketiga berperan untuk memastikan manajemen sebagai pemilik risiko dalam menerapkan manajemen risiko yang efektif. Tujuan penelitian ini untuk mengevaluasi peran audit internal yang dijalankan oleh Inspektorat Jenderal sebagai lini ketiga dalam penerapan manajemen risiko di Kementerian Keuangan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis studi kasus pada organisasi yang telah menerapkan kerangka Three Lines Model. Evaluasi audit internal atau Inspektorat Jenderal sebagai lini ketiga dalam penerapan manajemen risiko menggunakan KMK-322/2021 yang merupakan penyesuaian dari kerangka COSO Internal Control-Integrated Framework (COSO ICIF) dan peran audit internal yang disarankan oleh The Institute of Internal Auditors (IIA). Analisis penelitian ini menggunakan metode triangulasi dengan membandingkan hasil yang diperoleh dalam wawancara dan dokumen yang berkaitan untuk menerangkan substansi dari konteks masalah yang diteliti. Wawancara dilakukan kepada pengelola manajemen risiko dan auditor internal yang melakukan pengawasan terkait manajemen risiko. Sumber dokumen yang digunakan dalam analisis merupakan dokumen peraturan dan laporan kegiatan pengawasan manajemen risiko yang disusun audit internal. Hasil penelitian menunjukkan peran Inspektorat Jenderal sebagai lini ketiga telah mencakup seluruh komponen dan prinsip-prinsip pada COSO ICIF dan peran yang disarankan oleh IIA. Namun, masih terdapat peran yang perlu disempurnakan pada komponen penilaian risiko dan kegiatan pemantauan. Pada komponen penilaian risiko, Inspektorat Jenderal belum melakukan pengujian dalam keselarasan risiko fraud pada setiap level organisasi. Selanjutnya pada komponen kegiatan pemantauan, aktivitas pemantauan kepatuhan yang dijalankan masih terfokus pada level kantor pusat sehingga diperlukan perluasan ruang lingkup pengawasan pada level unit vertikal.

Pengaruh Rasio Keuangan terhadap Harga Saham

Ardins Kristiani Selfhana Hendrik — Wed, 01 Jan 2025 00:00:00 +0000

This study aims to determine the financial ratios that affect stock prices. The population in this study are all companies listed in Indonesia according to the OSIRIS Database. The research sample was selected using purposive sampling technique so that a total sample of 51 food and beverage companies listed on the OSIRIS Database in 2019-2021 was obtained. The independent variables in this study are ROA, NPM, CR, QR, and EPS, while the dependent variable is stock price. The data analysis technique for hypothesis testing uses multiple linear regression analysis. The results showed that Return on Asset, Net Profit Margin, Current Ratio, and Quick Ratio have no significant effect on the company's stock price, while Earning Per Share has a significant effect on the company's stock price. This study contributes to enriching companies with information about factors that affect stock prices that investors tend to pay attention to, and as a contribution to the application of signaling theory in the development of science, especially those related to financial statement analysis

Apakah Sustainability Reporting Penting Bagi Kinerja Perusahaan?

Thiara Fitriyani, Surya Raharja — Wed, 01 Jan 2025 00:00:00 +0000

Penelitian ini menginvestigasi hubungan antara laporan keberlanjutan dan kinerja bisnis dengan menggunakan kepemilikan keluarga sebagai variabel moderasi. Dengan menggunakan teknik purposive sampling, 279 perusahaan non-finansial yang terdaftar di BEI tahun 2022 dipilih sebagai sampel penelitian berdasarkan ketersediaan laporan keberlanjutan dan laporan tahunan. Hasil penelitian menunjukkan bahwa transparansi pelaporan dapat meningkatkan kepercayaan stakeholder dan reputasi perusahaan, serta pelaporan keberlanjutan secara signifikan meningkatkan kinerja perusahaan yang diukur dengan Tobin's Q. Kesimpulannya, meskipun pelaporan keberlanjutan penting untuk kinerja perusahaan, pengaruhnya dalam konteks bisnis keluarga memerlukan regulasi dan insentif tambahan untuk meningkatkan kualitas pelaporan dan kinerja yang berkelanjutan.

This study investigates the relationship between sustainability reporting and business performance using family ownership as a moderating variable. Using a purposive sampling technique, 279 non-financial companies listed on the IDX in 2022 were selected as research samples based on the availability of sustainability reports and annual reports. The results show that reporting transparency can increase stakeholder trust and corporate reputation, and sustainability reporting significantly improves firm performance as measured by Tobin's Q. In conclusion, while sustainability reporting is important for firm performance, its influence in the family business context requires additional regulation and incentives to improve reporting quality and sustainable performance.

Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja

Eny Maryanti, Sarwenda Biduri, Herlinda Maya Kumala Sari — Wed, 01 Jan 2025 00:00:00 +0000

This study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners.

Compliance Risk Analysis in the Internal Supervision by Government Internal Supervisory Apparatus (APIP)

Yulya Handayani, Noer Azam Achsani, Ferry Ardiansyah — Wed, 01 Jan 2025 00:00:00 +0000

This study aims to identify compliance risks within internal supervision activities, analyze the root causes, and formulate effective mitigation strategies. The research was conducted on the Government Internal Supervisory Apparatus (APIP) at Ministry X. The sampling technique used was purposive sampling, with a sample size of 5 key informants responsible for internal supervision. The method employed was a qualitative approach with a case study design. Descriptive analysis was supported by primary data obtained through in-depth interviews and Focus Group Discussions (FGD). The main findings of this study indicate that non-compliance with audit procedures, financial statement reviews, and budget plan reviews is primarily caused by disproportionate workloads, time constraints, and inadequate resource allocation. The impact of this non-compliance includes a decline in the quality of supervision outcomes and the institution's credibility. The conclusion of this study underscores the importance of implementing comprehensive mitigation strategies, including setting priorities within work procedures, forming teams that are competent and appropriately matched to the workload, and enhancing coordination among supervisory units. The implementation of these strategies is expected to improve compliance with work procedures and enhance the quality of internal supervision in the public sector.

Faktor- Faktor yang Mempengaruhi Tingkat Profitabilitas Bank Umum Syariah Di Indonesia

Muryani Arsal, Andi Musyarrafah Rusli, Ismail Badoahi — Wed, 01 Jan 2025 00:00:00 +0000

This aims of study to examine the effect of financial ratios which is Capital Adequacy Ratio (CAR), Operating Costs Operating Income (BOPO), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Inflation Rate on profitability in Sharia Commercial Banks in Indonesia for the 2018-2022 period. This research used quantitative research where using secondary data from the financial reports of Sharia Commercial Banks. The data analysis technique used is multiple linear regression. The research results show that BOPO, NPF, and FDR have a significant effect on profitability, while CAR and the Inflation Rate do not have a significant effect. This research contributes to understanding the factors that influence the profitability of Sharia Commercial Banks in Indonesia, so that it can be a consideration for management in making strategic decisions regarding financial management and bank operations.

Financial Performance As Mediator Between Size, Liquidity, And Ownership On Firm Value

Wed, 01 Jan 2025 00:00:00 +0000

The world economy has been in turmoil for the past five years, causing an impact on the company's economy due to the Covid-19 pandemic. where this study is to explore how financial performance mediates the impact of company size, liquidity, and foreign ownership on company value in the consumer goods industry listed on the Indonesia Stock Exchange during 2018 to 2022. Regression analysis, along with the Sobel test, is used to test this relationship. Interestingly, despite the expectation that financial performance can bridge the gap between the independent and dependent variables, the results of the Sobel test show no mediation effect. As a result, the relationship between company size, liquidity, foreign ownership, and company value is direct. For further research, expanding the scope of the study to cover various sectors, extending the time period, and combining various financial ratios can provide a more comprehensive understanding.

Optimalisasi Kegiatan Pengawasan Intern Pemerintah: Evaluasi Penerapan Audit Kinerja

Hesti Setianingsih, Dyah Setyaningrum — Wed, 01 Jan 2025 00:00:00 +0000

This research aims to evaluate the compliance of the implementation of the performance audit stages by the Government Internal Supervisory Apparatus (APIP), which includes the audit planning, audit execution, and communication of audit results. The method used in this research is a qualitative research approach in the form of a case study with the object of research at the Inspectorate of Ministry X. The Inspectorate of Ministry X is an internal supervisory unit, one of whose duties is to carry out performance audits. The evaluation in this research focused on the performance audit activities carried out by the Inspectorate of Ministry X in 2022. Data collection is conducted through document review and interviews. Data analysis is based on the Guidelines for Performance Audit Implementation in Ministry X, which refers to the Guidelines for Performance Audit Practices published by the Financial and Development Supervisory Agency (BPKP) in 2018. The results of this research show that, overall, the Inspectorate of Ministry X has carried out each stage of the performance audit, starting from the audit planning, audit execution, and communication of audit results, but some activities in those performance audit stages still require improvement in accordance with the Guidelines for Performance Audit Implementation in Ministry X. This is due to the socialization of the guidelines not yet held regularly, the assignment time period is quite short, there is overlapping of assignments, the number and competence of the audit team are not sufficient, and the auditee does not respond to the audit team. This research is expected to contribute to optimizing the implementation of the performance audit in the Inspectorate of Ministry X.

Peran Iklim Integritas dalam Menjelaskan Pengaruh Kepemimpinan Etis terhadap Pelanggaran Integritas di Sektor Publik

Jhon Kenedy Simarmata, Warji Permana, Warsito Kawedar — Wed, 01 Jan 2025 00:00:00 +0000

Government has recently paid more attention to the integrity of civil servants in providing public services. This is an effort to create a service environment that is free from corruption and able to provide excellent service to the public. Therefore, this study attempts to explain the effect of ethical leadership on integrity violations through the integrity climate in public sector organizations. This research was conducted at one of the institutions in Indonesia that has units spread across all provinces in Indonesia. Using a systematic random sampling design, 442 employees were selected who were then asked to fill out a questionnaire. Total of 393 employees were willing to fill out the research questionnaire which was then processed for analysis. PLS-SEM is used for multivariate analysis and data processed using the SmartPLS 3 application. The results of the analysis show that integrity climate is statistically proven mediating the effect of ethical leadership on integrity violations. These results provide empirical support for the Social Learning Theory which explains that individual behavior is the result of learning from their environment. To mitigate integrity violations in organizations, leaders are expected to be role models of ethical behavior to their subordinates, as well as building a integrity climate in organization.

Activity-Based Costing untuk Efisiensi Belanja: Analisis Standar Biaya Digitalisasi Dokumen Perpajakan pada Direktorat Jenderal Pajak

Nengah Renny Larasati Dewi, Nanda Ayu Wijayanti — Wed, 01 Jan 2025 00:00:00 +0000

In the concept of performance-based budgeting, the determination of standard cost is an instrument used in maintaining the efficiency of the government budget. This research aims to estimate the standard cost of tax documents digitalization using the activity-based costing method in government organization. This research also outlines the steps taken in order to implement activity-based costing. This research uses a descriptive quantitative approach in the form of a case study conducted at the Directorate General of Taxes, Ministry of Finance. The research was carried out by document analysis to identify activities, allocate costs to each relevant activity, calculate activity rates, calculate activity costs for products based on the results of document analysis, and confirm through interviews with respondents. The research results show that the estimation of output standard costs for tax document digitalization can be calculated using the activity-based costing method Based on this research, it is known that recording activities consume the most significant costs in producing digital data. The contribution of this research can be used as material in decision making and analysis of the preparation of standards cost in order to achieve budget efficiency in government organization. To enable the implementation of this method government organization, more research in the government sector is needed in the future.

Pengaruh Kompetensi, Profesionalisme, Dan Tekanan Waktu Terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Pemoderasi

Juslen justinus Sihombing, Amrie Firmansyah — Wed, 01 Jan 2025 00:00:00 +0000

This research examines the influence of competence, professionalism and time pressure on the quality of investigative audits by applying information technology as a moderator. This research uses a quantitative method using primary data and the selection of respondents is based on purposive sampling with the criteria of of auditors at The Audit Board of the Republic of Indonesia (1) having conducted an investigative examination in order to calculate state losses, (2) having a Certified Fraud Auditor (CFrA) and Certified Fraud Examiner (CFE) certification, (3) fulfilling the education and training hours per year at the Directorate General of Investigative Unit of the BPK RI. The data used in this research came from a questionnaire survey distributed to respondents from October 23^th -26^th 2023. The final sample used in this study amounted to 78 observations. The research tested competence, professionalism has a positive effect on the quality of investigative audits, while time pressure has a negative effect on the quality of investigative audits and the application of information technology as a moderator strengthens the effect of competence, and professionalism on the quality of investigative audits, and weakens the negative effect of time pressure on the quality of investigative audits. This research contributes to the literature on investigative auditing and suggests improving auditor competence and professionalism and using information technology in conducting investigative audits.

Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM

Wed, 01 Jan 2025 00:00:00 +0000

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people.

The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.

Evaluation of the Implementation of SAK ETAP in Recording the Financial Reports of the Services Savings and Loan Cooperative

Salma Putri Mellinia, Lulu Syifa Fadhila, Ascaryan Rafinda — Wed, 01 Jan 2025 00:00:00 +0000

Jasa Savings and Loan Cooperative is a member-owned cooperative established in the 1970s by small and medium entrepreneurs. Its purpose is to help small and medium entrepreneurs get loans as business capital. IAI endorsed SAK ETAP on 19 May 2009. SAK-ETAP is a finance accounting requirement for organizations that lack societal accountability issued by IAI that is to be applied by certain entities when they present their financial reports. Services Savings and Loan Cooperative is one example of a cooperative that applies SAK ETAP to its financial reports. The goal of the study is to investigate how the use of Financial Accounting requirements for Organizations Without Social Accountability in the compilation of financial reports at Pekalongan Services Savings and Loan Cooperative. This is because SAK ETAP is likely to assist Pekalongan Services Savings and Loan Cooperative prepare better financial reports. The study methodology applied is a descriptive method with a qualitative technique. The informants in this study were the head and staff of the accounting and fiscal section and the membership section. The amount of informants in this research was six people. The data that is utilized is both primary and secondary. Primary data was collected within interviews, observations, and documentation. Secondary data are acquired from the literature studies that have to do with the research object by utilizing cooperative data in financial reports, theoretical supporting books, and the outcomes of prior research. The findings indicated that Pekalongan Services Savings and Loan Cooperative had implemented SAK ETAP properly and entirely in its financial reports.

Pengaruh Tarif Pajak, Kepercayaan Penggunaan Dana, dan Pemahaman Akuntansi terhadap Kepatuhan Pajak Melalui Religiusitas

Herman, Randy Chaidir, Fitri Arliani — Wed, 01 Jan 2025 00:00:00 +0000

This research examines taxpayer compliance in Micro, Small and Medium Enterprises using three independent variables, namely tax rates, confidence in the use of funds, and understanding of accounting. What is used as an intervening variable is religious characteristics. The research was carried out by distributing questionnaires to Micro, Small and Medium Enterprises in Balikpapan. The total number of questionnaires distributed was 115 and 88 samples met the requirements for processing. The method used is regression analysis using SmartPLS 3 software. This research found that there is a positive but not significant effect of the tax rate variable on tax compliance, trust in the use of funds has a positive and significant effect on tax compliance, accounting understanding has a positive and significant effect on tax compliance. , religiosity has a positive but not significant effect on tax compliance, while religiosity, when it is an intervening variable, has no effect on tax compliance. Tax rates have no effect on tax compliance through religiosity, trust in the use of funds has no effect on tax compliance through religiosity, and understanding accounting has no effect on tax compliance through religiosity. This shows that a person's religious nature is not able to have an impact on taxpayers' perceptions of the tax rates applied by the government, it does not have an impact on taxpayers' perceptions of integrity and government policies, religious nature has no impact on taxpayers' perceptions of increasing their accounting knowledge. on taxpayer compliance in paying taxes

Bagaimana Teknologi Informasi Memoderasi Pengaruh Kompetensi Auditor dan Tekanan Waktu Terhadap Kualitas Audit

Arip Budianto, Amrie Firmansyah — Wed, 01 Jan 2025 00:00:00 +0000

In carrying out its audit duties on the management and responsibility of state finances, Badan Pemeriksa Keuangan (BPK) is required to continue to improve the quality of its audits in to maintain public trust. This study aims to examine the effect of auditor competence and time pressure on audit quality and to determine whether information technology moderates the effect of auditor competence and time pressure on audit quality. The data used in this study is a questionnaire survey distributed to respondents during November to December 2023. The respondents in this study were carried out using purposive sampling with the criteria being an auditor at the BPK. The final sample used in this study amounted to 34 observations. The results showed that competence has a positive effect on audit quality, time pressure has no effect on audit quality, and information technology does not moderate the effect of competence and time budget pressure on audit quality.

The Effect of Transfer Funds and Intellectual Capital on Local Government Financial Sustainability

Hisyam Ichsan, Ahmad Mansur, Eni Novitasari — Wed, 01 Jan 2025 00:00:00 +0000

The purpose of this study is to understand and assess the contribution of transfer funds and intellectual capital to the financial sustainability of local governments. Understanding more deeply how external factors such as fund transfers and internal factors that reflect intellectual capital affect the financial sustainability of local governments can help local governments optimize available resources and face various complex economic challenges in the future. This research method uses a quantitative research method with a correlational approach. Multiple Regression Analysis is the analysis method used to determine the impact of fund transfers and intellectual capital on local governments' financial sustainability. The link is expressed mathematically. The study's conclusions indicate that (1) fund transfers have a positive and significant impact on financial sustainability, and (2) intellectual capital has a positive and significant impact on financial sustainability.

Optimalisasi Kinerja BUMDes melalui Penerapan Good Corporate Governance untuk Keberlanjutan di Kecamatan Ngargoyoso Kabupaten Karanganyar

Dimas Ilham Nur Rois, Raisa Aribatul Hamidah, Dheny Hendrawan — Wed, 01 Jan 2025 00:00:00 +0000

This objective focuses on the application of good corporate governance to optimize BUMDes performance. BUMDes in the Ngargoyoso sub-district made up the study's population. Six BUMDes were collected as research samples through the use of purposive sampling. Data was obtained by observation and interviews. The research method used is qualitative research using triangulation analysis techniques. The results of this study indicate that the implementation of good corporate governance of BUMDes in Ngargoyoso District is good in the principles of responsibility, independence and firness. However, it is still not good in applying the principles of transparency and accountability. BUMDes always applies the precautionary principle in making decisions according to and not violating the rules. BUMDes management decisions are taken objectively without interference from parties with personal interests. BUMDes is open to community participation and nondiscrimination in recruitment. BUMDes still lacks in providing adequate information as a form of transparency in BUMDes management. The application of accountability is still weak in human resources owned by BUMDes, especially the treasurer. Treasurers still lack an understanding of the application of accounting according to standards because most treasurers are not accounting graduates. Optimization of BUMDes performance can be achieved through improved implementation of good corporate governance, which not only strengthens financial performance, but also BUMDes' contribution to inclusive and sustainable village development.

Determinan Kepatuhan Membayar Pajak oleh Wajib Pajak Usaha Mikro Kecil Dan Menengah

Ratna Nugraheni — Wed, 01 Jan 2025 00:00:00 +0000

This research aims to examine the influence of taxpayer awareness, knowledge and understanding, tax sanctions and service quality by the tax authorities on compliance in paying taxes by taxpayers of micro, small and medium enterprises. The sampling technique used in this research is non-probability sampling technique with a purposive sampling method. Determination of the sample size was determined using the Slovin formula. The consideration for using purposive sampling is because the sample in this study was a minimum of 129 micro, small and medium enterprise taxpayers. Data collection in this research was carried out using the technique of distributing questionnaires to be filled in by respondents. Respondents will answer questionnaire questions using a Likert scale. Data were processed using multiple linear regression analysis. The Adjusted R2 value of the multiple linear regression model is 76.3%. This means that the independent variable is able to explain 76.3% of the variability in the dependent variable, while the remaining 23.7% is explained by other variables not included in this research. From the results of the hypothesis test, it is known that taxpayer awareness of micro, small and medium enterprises, tax knowledge and understanding of taxpayers of micro, small and medium enterprises, tax sanctions and the quality of tax services have a significant effect on compliance with paying taxes.

Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit

Ni Made Candra Primandini, Made Yenni Latrini — Wed, 01 Jan 2025 00:00:00 +0000

The quality of audits performed by auditors is a type of assessment of auditor behavior, is shaped by factors originating from within and outside the auditor’s control. This study investigates the impact of audit fees, time budget pressure, and auditor's experience on the quality of audits. This study employs an associative quantitative research methodology to thoroughly investigate the relationship between audit remuneration, temporal constraints, and professional background on the caliber of audit quality. The research carried out at the Public Accounting Firm of Bali Province has been officially registered with the Indonesia Institute of Public Accountants (IAPI) in 2023. The primary focus of this study was on auditors. A purposive sampling strategy was employed to identify a sample of 48 participants for the research. The employed analysis technique is multiple regression analysis. The investigation indicates that audit fees and the auditor's experience enhance the caliber of audit quality, whereas time budget pressure diminish the caliber of audit quality.

Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health

Hengky Pratama, Dielanova Wynni Yuanita, Rossalina Christanti — Wed, 01 Jan 2025 00:00:00 +0000

This research seeks to conduct an empirical investigation into the intrinsic factors affecting the performance of tax inspectors and account representatives, with particular emphasis on variables including work-life balance and mental health. The spillover theory provides the theoretical foundation for this investigation. The study's sample consists of tax officials stationed in Daerah Istimewa Yogyakarta, specifically those serving as tax inspectors and account representatives. Structural Equation Modeling-Partial Least Squares (SEM-PLS), implemented through the SmartPLS software, is utilized for various statistical analyses. This study employed purposive sampling as its methodological approach for participant selection. The findings of the study indicate that work-life balance does not exert a direct influence on the performance of tax inspectors and account representatives. However, the findings demonstrate that work-life balance positively influences mental health. Subsequently, enhanced mental health is associated with improved performance among tax inspectors and account representatives. This study provides a unique perspective by investigating the connection among work-life balance and the performance of tax inspectors and account representatives, mediated through mental health, and identifies significant positive outcomes. This research is essential in understanding how internal components influence the performance of tax inspectors and account representatives so that employees and the DGT, the agency where they work, can improve the performance of their personnel, so it can be a constructive suggestion and input for the human resources in DGT as the taxation authority if it wants to achieve the optimal target in tax revenue.

S.C.C.O.R.E Model dan Budaya Etis Organisasi Terhadap Penyalahgunaan Aset

Marissa Sinaga, Abdul Rohman — Wed, 01 Jan 2025 00:00:00 +0000

This study evaluated how pressure, opportunity, rationalization, capability, ego, collusion, and organizational ethical culture influence asset misuse. The research included 294 employees from non-ministerial government agencies in Indonesia, selected using a simple random sampling technique. Data were collected through a questionnaire distributed via Google Forms. To analyze the data, this study used the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. This study found that the variables of capability and ego have no significant influence on asset misappropriation; the variables of pressure, opportunity, rationalization, collusion, on the other hand, have a positive and significant influence on asset misappropriation. Organizational ethical culture can reduce the influence of pressure on asset misappropriation but cannot reduce the influence of opportunity, rationalization, capability, ego, collusion on asset misappropriation. This research helps the government make policies to reduce fraud, especially asset misappropriation. Furthermore, the findings of this study can serve as an evaluation guide to enhance fraud prevention efforts in the workplace, particularly for Indonesian government institutions outside the ministries included in this study

Optimalisasi Kinerja Keuangan Usaha Kuliner Melalui Implementasi QRIS

Evi Dewi Kusumawati, Dewi Kartikasari — Wed, 01 Jan 2025 00:00:00 +0000

This study investigates how the implementation of Quick Response Code Indonesian Standard (QRIS) impacts the financial performance of micro, small, and medium enterprises (MSMEs) in the Surakarta culinary industry, considering data quality and financial management effectiveness as moderating variables. In the culinary industry, QRIS has become popular because it facilitates digital transactions. The purpose of this study is to determine whether the implementation of QRIS can help improve the financial performance of culinary businesses by considering the increasing use of QRIS in Indonesia, to investigates the functions of data quality and financial management effectiveness as factors that can influence how QRIS implementation impacts financial performance. This study involved a population of 200 culinary MSMEs in Surakarta, of which 100 respondents were selected as respondents through a simple random sampling method. This research applies a quantitative approach. The analysis was conducted with moderation regression using SPSS. The results show that the implementation of QRIS significantly improves the financial performance of MSMEs, especially in terms of increasing operating productivity and revenue. Data quality shows that inaccurate or difficult-to-access data can hinder performance. Conversely, good results from financial management have a positive impact, showing how important it is to have good financial management capabilities. Financial performance is strengthened by the relationship between QRIS implementation and financial management effectiveness, as is the relationship between data quality and financial management effectiveness. This study found that the financial performance of culinary MSMEs can be improved by implementing QRIS along with high-quality data and effective financial management.

Peran Ukuran Perusahaan Sebagai Moderasi Rasio Keuangan Terhadap Harga Saham

Franciska Katarina Pattynama — Wed, 01 Jan 2025 00:00:00 +0000

Several previous studies have shown different results regarding the importance of using financial information. This research aims to determine the effect of financial ratios consisting of CR (Current Ratio), DAR (Debt to Asset), TAT (Total Asset Turnover), ROE (Return of Equity) and ROA (Return of Assets) on Company Share Prices. Apart from that, this research aims to determine the moderating role of company size in strengthening the influence of financial ratios on company share prices. This research uses quantitative data with a purposive sampling approach on companies indexed LQ45 on the Indonesia Stock Exchange in 2018-2020. This research uses multiple linear regression analysis to test HI and the moderated regression analysis method to test H2. The purpose of moderating regression analysis is to find out whether the moderating variable will strengthen or weaken the relationship between the independent variable and the dependent variable. The moderating variable in this research is included in the Quasi Moderator Variable. The research results show that hypothesis 1 is accepted that the ROE (Return on Equity), ROA (Return on Assets), Debt to Assets Ratio (DAR) ratio has an effect on stock prices. Meanwhile, Total Asset Turnover has no influence on share prices. Hypothesis Moderation Test Results 2 The company size variable strengthens the influence of Current Ratio, ROE (Return on Equity), ROA (Return on Assets), and Total Asset Turnover (TAT) on stock prices, but on the Debt to Assets Ratio (DAR) company size does not strengthen the influence of DAR on share prices.

Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia

Wawan Cahyo Nugroho — Wed, 01 Jan 2025 00:00:00 +0000

This research aims to examine the influence of Intellectual Capital and directors' characteristics on financial distress. This research used 90 samples from 15 retail companies listed on the Indonesia Stock Exchange in 2017-2022. Technical data analysts use multiple linear regression. The research results show that intellectual capital has a significant positive effect on financial distress because the value of intellectual capital is a hidden value that gives companies a competitive advantage. This research shows that companies with high intellectual capital values ??will significantly improve their financial conditions and will not experience financial problems. Gender diversity of the board of directors has a significant negative effect on financial distress. This is because in Indonesia, there are still few female board directors and female directors need more time to take policies in predicting company bankruptcy. The age of directors does not have a significant effect on financial distress. This is because young directors, who are considered more open to new things and have a more dynamic way of thinking, will not necessarily benefit the Company if they are not balanced with mature calculations, emotional control and a consistent mindset. Directors' education has a significant positive effect on financial distress, this is because educational background will influence the knowledge possessed by having existing business and economic knowledge so that they have better abilities to manage the business and provide direction in predicting the company's financial distress.

Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance

Rida Ristiyana, Erwindiawan, Nilta Rizkiyah, Sri Jaya Lesmana — Wed, 01 Jan 2025 00:00:00 +0000

The purpose of this study is to examine the role of earnings management in efforts to minimize tax avoidance. The research sample met the criteria of 50 manufacturing companies listed on the Indonesia Stock Exchange during the 2014- 2022 period. The sampling technique used was the purposive sampling method with the number of observation data (n) = 274. The analysis tool used in the study is Panel Data Regression and to measure mediation is used path analysis through sobel tests. The results of the study in model 1 show that audit quality and capital intensity have a negative and significant effect on earnings management. On the other hand, the characteristics of the company have a positive and significant effect on earnings management. It is different with executive characteristics that do not affect earnings management. The results of the study in model 2 show that audit quality, executive characteristics, capital intensity, and company characteristics have no effect on tax avoidance. Meanwhile, earnings management has a negative and significant effect on tax avoidance. For the path analysis, the results were obtained that earnings management can mediate by strengthening the influence of audit quality on tax avoidance. On the other hand, earnings management cannot mediate the influence of executive characteristics, capital intensity and company characteristics on tax avoidance.

Analisis Efektifitas Sistem Jaminan Kuantitas Minyak dan Gas Bumi dalam rangka Peningkatan Keandalan Informasi Keuangan kepada SKK Migas berdasarkan COSO Framework

Dameria Hutapea , Ludovicus Sensi Wondabio — Wed, 01 Jan 2025 00:00:00 +0000

This research aims to answer the phenomenon of the implementation of the Oil and Gas Quantity Assurance System on the Cooperation Contractor (KKKS) to provide certainty that the production and lifting figures presented in the Financial Quarterly Report (FQR) can be traced (trace-able) and examined (audit-able) by analyzing the effectiveness of the oil and gas quantity assurance system in order to increase the reliability of financial information to SKK Migas based on the COSO Framework. This research uses a strategy in the form of a case study (single case study) using a single unit of analysis. Data obtained from semi-structured interviews, observations, company documents. This research uses qualitative descriptive analysis. The results on the analysis of the effectiveness of the quantity assurance system based on the COSO Internal Control - Integrated Framework have fulfilled the indicators that have been determined on the 5 components of COSO (Control Environment, Risk Assessment, Control Activity, Information and Communication & Monitoring Activity), as follows, the company already has a code of conduct and the existence of an ethics committee formed, then from top management has also determined the company's objectives both the Company's objectives in general and the objectives for the implementation of this quantity assurance system and have been communicated to all employees of the company, coupled with the development of infrastructure through the technology system used as a control tool, and all matters related to policies and procedures are well documented and have been communicated to all company employees either by email or letter of interoffice-correspondence, then monitoring activities on this quantity assurance system have also been included in the jobdesc in accordance with the principle of continuous improvement. The implementation of the quantity assurance system based on the 5 components of the COSO Framework has fulfilled the indicators that have been determined but based on the results of the interview with the personel internal company for the next implementation of the quantity assurance system, it is necessary to separate between executor and assessor to maintain segregation of duties.

Analisis Pengaruh Environment, Social, General Disclosure, dan Indikator Keuangan terhadap Nilai Perusahaan

Sonya Oktaviana, Roy Sembel, Adler Haymans Manurung — Wed, 01 Jan 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Environmental Social Governance (ESG), ROA, ROE, leverage, ukuran, dan pertumbuhan perusahaan terhadap nilai perusahaan (firm value). Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI), serta penilaian atas pengungkapan ESG pada setiap perusahaan sampel dengan menggunakan data dari situs esgi.ai. Industri perkebunan dipilih sebagai fokus penelitian berdasarkan pemahamaan bahwa ekspansi penggunaaan lahan pada industri perkebunan berpotensi bertentangan dengan penerapan keberlanjutan (sustainability) dan ESG.
Penelitian ini merupakan penelitian kuantitatif, dengan populasi penelitian adalah seluruh perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019-2022. Pemilihan sampel dalam penelitian ini dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh data sebanyak 24 perusahaan selama 4 tahun. Uji hipotesis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic versi 25.0. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel Leverage, Firm Size dan Growth, masing-masing dari ketiga variabel ini berpengaruh secara signifikan terhadap Firm Value. Variabel Environment disclosure, Social disclosure, General disclosure, ROA, dan ROE, secara parsial tidak berpengaruh secara signifikan terhadap Nilai Perusahaan. Secara simultan, seluruh variabel independen berpengaruh terhadap variabel dependen (Firm Value).
Kata kunci: pengungkapan ESG; ROA; leverage; pertumbuhan; nilai perusahaan

Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator

Puji Rahayu, Imarotus Suaidah — Wed, 01 Jan 2025 00:00:00 +0000

In Indonesia, the development of AI technology is very rapid. This technology has been used by various sectors, one of which is the taxation sector. Even though AI has been implemented in the tax system, the use of this technology has not been maximized due to limited digital literacy among MSMEs, especially e-commerce taxpayers. The purpose of this study is to determine the effect of artificial intelligence in the taxation aspect on tax compliance with digital literacy as a mediator. The population of this study was all MSME actors who make sales through e-commerce in Kediri. The sampling technique used non-probability using the voluntary sampling method, the number of samples used was 64 respondents. The data obtained was then processed using SmartPLS software. The results of this study indicate that AI-based tax services and E-commerce Tax have an influence on digital literacy. While literasi digital also has a relationship with compliance, AI-based tax services and E-commerce Tax have no relationship with compliance. Based on the results of the path coefficient analysis, it is known that there is an indirect influence of AI-based tax services and E-commerce Tax on taxpayer compliance through literasi digital. This study concludes that while AI-based tax services and E-commerce Tax do not directly influence taxpayer compliance, they play a crucial role in enhancing digital literacy, which in turn positively impacts compliance. Therefore, improving taxpayer digital literacy through AI-driven tax education could be a key strategy to foster greater compliance among MSME actors.

The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency

Inggrid Marisca Rubiyanty, Afiq Chamim Mubaroq, Ascaryan Rafinda — Wed, 01 Jan 2025 00:00:00 +0000

The aim of this research is to examine the effect of accountability and transparency on financial management at the Sakra Warih PDAM Conventional Consumer Cooperative, Banyumas Regency. The research population was all members and administrators of the cooperative, using a snowball sampling technique, resulting in 51 respondents. Data analysis used the causality and explanatory method with a 5-point Likert scale questionnaire instrument. Meanwhile, hypothesis testing uses structural equation modeling PLS (SEM-PLS) analysis. The research results show that accountability has no effect on financial management. This is likely due to the principles and objectives of cooperatives, which prioritize non-financial aspects, such as the welfare and productivity of their members. Meanwhile, transparency is related to financial management. These results validate agency theory which states that cooperatives have an obligation to provide information to their members, this serves as a reference for decision making. This research has theoretical implications, namely validating the importance of agency problems that must be overcome and practical implications for cooperatives to always increase accountability, especially non-financial aspects and transparency, in order to maintain continuity and achieve cooperative goals.

Governance Mechanisms and Dividend Policy: Evidence From Industrial Companies in Indonesia

Monalisa Firdaus, Bram Hadianto — Wed, 01 Jan 2025 00:00:00 +0000

Profits attract the attention of stakeholders, especially creditors, managers, and shareholders. Creditors, either banks or bondholders, must be guaranteed that the company performs well because it must pay interest or coupons. For managers, the profits are one of the internal financing sources when the company retains them. If the company pays them for shareholders, dividends will exist, and vice versa. The related decision is also called dividend policy. For shareholders, dividends become the element of their wealth. This investigation aims to prove and analyze the impact of governance mechanisms on dividend policy with the population and samples from the industrial companies listed on the Indonesian capital market between 2017 and 2022. These mechanisms cover institutional ownership, supervisory board size, and liability policy. Besides, the samples are randomly taken from the population, and the data are analyzed using the Tobit regression model estimated by the maximum likelihood technique. After checking the associated hypotheses, this study concludes that institutional ownership and supervisory board size positively affect dividend policy. Unfortunately, a negative association occurs between liability and dividend policy. Based on these facts, public investors can consider choosing the company as the dividend payer based on the high institutional ownership, more supervisory board number, and low debt level.

Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review

Yuyun Syafithri, Tertiarto Wahyudi, Hasni Yusrianti, Inten Meutia — Wed, 01 Jan 2025 00:00:00 +0000

The purpose of this study is to present how internal audit effectiveness can be operationalized. The researcher used a structured literature review method obtained from reputable electronic databases from 2019 to 2024 resulting in 35 studies selected based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, factors, indicators, and future research suggestions related to internal audit effectiveness. This study offers a contribution to research and practice related to improving internal audit effectiveness conducted in both the public and private sectors that can be used as a consideration for conducting future research in this area.

Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang

Dwirini, Shufia Zuhroh, Rini Subekti — Sun, 12 Jan 2025 00:00:00 +0000

The phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital potential for Palembang City MSMEs to be used as research objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R² = 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this.

Pengaruh Financial Technology, Literasi Keuangan, Inklusi Keuangan, Aksesibilitas Kredit Terhadap Keberlangsungan UMKM

Wed, 01 Jan 2025 00:00:00 +0000

This study aims to determine the influence of Financial Technology, Financial Literacy, Financial Inclusion and Credit Accessibility on the Sustainability of MSMEs in Kediri City. This research data is primary data collected through a questionnaire using a technique with a purposive sampling approach. The population of 517 MSME actors in the Culinary Sector with the calculation of the sample of the slovin formula of respondents from MSMEs in Kediri City was 84 samples. The data was obtained from a questionnaire distributed to MSME owners in the Culinary Sector registered at the Kediri City Cooperative and SME Trade Office. This study uses multiple linear regression analysis with the application of SPSS 23. The results of the study show that financial technology. Financial literacy, financial inclusion and credit accessibility have a positive and significant effect on the sustainability of MSMEs. Therefore, it can be concluded that the importance of financial technology for MSMEs in developing their business as well as financial literacy, financial inclusion and credit accessibility will have an impact on MSME capital and business sustainability.

The Effect of Corporate Social Responsibility, Profitability, Activity Ratio, Solvency Ratio, and Liquidity Ratio on Corporate Value (Case Study on Mining Companies Listed on the IDX for the 2014-2018 Period)

Mustari Mustari — Wed, 01 Jan 2025 00:00:00 +0000

This research aims to determine the influence of Corporate Social Responsibility, Profitability, Activity Ratios, Solvency, and Liquidity on Company Value in Mining Companies Listed on the IDX for the 2014-2018 period. The background of this research is the fluctuation and continued decline in coal prices year by year in the mining sector. This is a descriptive and explanatory study using multiple linear regression analysis. The software used for data analysis is Eviews 10. Data analysis in this study begins with a model test using the Common Effect Model, Fixed Effect Model, and Random Effect Model, followed by model selection tests such as the Chow test, Hausman test, and Durability Multiplier test. Classic assumption tests include normality, heteroskedasticity, autocorrelation, and multicollinearity tests. Subsequent steps involve multiple linear regression tests and hypothesis testing in the form of partial regression coefficient tests (t-tests) and determination coefficient tests. The population of this research consists of 210 financial reports, while the sample comprises 35 reports meeting the criteria of having Annual and Sustainability Reports. The data used is secondary data obtained through documentation and literature study methods. The findings indicate that CSR does not influence Firm Value (Tobin'Q), Profitability (EPS) does not affect Firm Value (Tobin'Q), Activity Ratio (TATO) influences Firm Value (Tobin'Q), Solvency (DAR) influences Firm Value (Tobin'Q), and Liquidity (CR) influences Firm Value (Tobin'Q) with a value of 0.0249. From the coefficient of determination (R2), it is concluded that Corporate Social Responsibility, Profitability, Activity Ratios, Solvency, and Liquidity have a simultaneous effect.

Balanced Scorecard Sebagai Alat Manajemen Strategi Untuk Mengukur Kinerja Sekolah Islam Terpadu (SIT) Bina Insani Cahaya Abadi

Salim, Imam Abu Hanifa, Iis Ismawati — Wed, 01 Jan 2025 00:00:00 +0000

Competition in the business world brings major changes in all operational activities, marketing and human resource management. This requires organizations to better prepare themselves so they can be accepted and compete on the global stage. This condition makes management work hard to prepare, perfect and look for new strategies so that the organization is able to survive and develop in national and international competition. SIT (Integrated Islamic School) Bina Insani Cahaya Abadi is a non-profit Integrated Islamic School in Serang Regency. With TKIT, SDIT, SMPIT and SMAIT education programs Schools must survive in the midst of globalization which has a big impact on the world of education in Indonesia, including schools being used as business media so that education in Indonesia is controlled by capital owners. In the end, school administrators will be at a crossroads between maintaining their idealism as educational people or following the flow of globalization which leads to the commercialization of education. Balanced Scorecard is a comprehensive performance measurement method. The focus of the Balanced Scorecard measurement includes the following: (1) Clarifying and translating the company's vision and strategy, (2) Communicating and conveying strategic goals with performance measures, (3) Planning, setting targets and aligning strategic programs, (4) Developing feedback and learning strategies to improve continuously in the future. In this research approach, the author uses a qualitative descriptive narrative approach. Some sources of qualitative data are interview notes, transcripts of focus groups answering open questions, transcriptions of video recordings, reports of experiences with a product.

VILLAGE SUSTAINABLE DEVELOPMENT GOALS (SDGS): BUDGETARY, HUMAN RESOURCES, AND TECHNOLOGY CONTRIBUTIONS

Wed, 01 Jan 2025 00:00:00 +0000

This study aims to assess the impact of budget, human resources, and village technology on the achievement of Sustainable Development Goals (SDGs) in villages across West Sulawesi. By concentrating on West Sulawesi, the study offers insights into the specific challenges and opportunities of the local context, which could be applicable or adaptable to other regions in Indonesia. A quantitative and relational approach was employed to examine the contribution of key factors toward achieving the SDGs. The findings revealed that (1) the budget has a negative and significant effect on the achievement of village sustainable development goals, (2) human resources are crucial and play a vital role in reaching these goals, and (3) technology is highly beneficial in advancing rural development objectives.

Kepemilikan Institusional, Kompetensi CFO, Ketidakpastian Lingkungan dan Penghindaran Pajak

Dahlia Sari, Lolita Riantida Simamora — Wed, 01 Jan 2025 00:00:00 +0000

This research examines the relationship between institutional ownership and CFO competence in relation to tax avoidance, as well as the moderating role of environmental uncertainty in tax avoidance behavior. The study utilizes a sample of 474 observations from publicly listed companies in the Indonesia Stock Exchange (BEI) during the period of 2016-2021. The findings of this study provide evidence that high levels of institutional ownership are associated with increased tax avoidance activities, while CFO competence is positively related to tax avoidance behavior. Moreover, the results demonstrate that environmental uncertainty weakens the negative relationship between institutional ownership and tax avoidance, while it strengthens the positive relationship between CFO competence and tax avoidance. These findings have implications for regulators to continuously improve tax regulations and consider implementing punishments as deterrents for corporate taxpayers engaged in tax avoidance practices.

Penerapan Akuntansi Forensik dalam Pendeteksian Kecurangan Melalui Psychological Capital Pada BPK RI Perwakilan Provinsi Sulawesi Barat

Sri Amalia Edy, Ahmad Mansur AM — Wed, 01 Jan 2025 00:00:00 +0000

Pendeteksian kecurangan merupakan tindakan yang diambil untuk menemukan kecurangan yang telah atau sedang terjadi. Dalam kegiatan pendeteksian kecurangan, auditor memulai dengan mengidentifikasi bukti-bukti yang menjadi petunjuk kemungkinan adanya kecurangan. Oleh karena itu auditor memerlukan peran akuntansi forensik dalam menelusuri bukti-bukti yang bertujuan untuk memecahkan masalah-masalah keuangan yang tergabungan dari keahlian di bidang akuntansi, audit, dan hukum yang bertujuan untuk membuktikan adanya tindakan kecurangan. Penelitian ini berfokus pada pendeteksian kecurangan yang dilakukan oleh auditor pada Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Barat. Populasi dalam penelitian ini adalah seluruh auditor pada BPK RI Perwakilan Sulawesi Barat. Teknik sampel menggunakann teknik sensis dan sampel dalam penelitian ini berjumlah 51 orang dan menggunakan metode kuantitatif Model Structural Equation Modeling (SEM) dengan variabel intervening yaitu psychological capital. Tujuan yang ingin dicapai yaitu untuk melihat pegaruh dari penerapan akuntansi forensik terhadap pendeteksian kecurangan melalui faktor psikologi auditor yaitu psychological capital. Selain itu, penelitian ini dapat digunakan sebagai bahan masukan bagi auditor dalam kemampuannya untuk membuktikan adanya suatu kecurangan dalam pelaksanaan prosedur audit. Hasil penelitian menunjukkan bahwa bahwa penerapan akuntansi forensik berpengaruh positif dan signifikan terhadap pendeteksian kecurangan. Psychological capital berpengaruh positif dan signifikan terhadap pendeteksian kecurangan. Psychological capital berpengaruh positif dan signifikan terhadap pendeteksian kecurangan.

Reaksi Investor Pasca Pengumuman Indeks Idx High Dividen 20

Meita Rahmawati, Patmawati, Christian Damar Sagara Sitepu — Wed, 01 Jan 2025 00:00:00 +0000

The capital market is an attractive investment instrument for investors who want to profit from share price movements. One index that is quite popular in the capital market is the Idx High Dividend 20 Index. The announcement of the Idx High Dividend 20 is thought to be able to influence investor behavior and result in significant changes in stock prices and stock trading volume. This research is an event study which aims to empirically test the differences in abnormal return and trading activity volume before and after the announcement of the Idx High Dividend 20 Index. This research is quantitative research. The research results show that Asymp Sig (2 Tailed) abnormal return is 0.086>0.05, then the proposed H₁is rejected, which means there is no significant difference in the value of stock abnormal returns before and after the announcement. However, the statistical results show that the mean value of trading activity volume after the announcement of the Idx High Dividend 20 Index increased to 1.73540 and supported by the results of the ranks test, there are 182 data from 260 data, or around 70% of the value after > before the announcement of the Idx High Dividend 20 Index, with an Asymp. Sig (2-tailed) value of 0.000 <0.05. Based on this, the proposed H₂ can be accepted, which means that there is a difference in the volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index.

Pengaruh Analisis Rasio Keuangan, Kebijakan Dividen dan Ukuran Perusahaan terhadap Harga Saham Perusahaan Otomotif Yang Terdaftar di BEI

Angelina Putu Winda Savira — Wed, 01 Jan 2025 00:00:00 +0000

Baik dan buruknya pengaruran dalam keorganisasian dapat dilihat dari harga saham yang merupakan bentuk tawaran pada investor diluar perusahaan, sehingga penelitian ini mengkaji keuntungan perusahaan yang diukur dengan variable bebas pada saham yang merupakan variable terikat. Penelitian ini bertujuan mencaritahu pengaruh dari variable bebas pada harga saham. Penelitian yg dilakukan adalah kuantitatif. Sampel adalah perusahaan yang ada pada BEI dalam kurun waktu 2013 sampai 2017. dengan “purposive inspecting”, terpilih 8 perusahaan dari 12 perusahaan, didapatkan total 40 data yang dapat dianalisa dengan SPSS. Hasil penelitian adalah beberapa variabel bebas berpengaruh pada harga saham dan sebagian lain tidak berpengaruh.

Mampukah Ukuran Perusahan Memoderasi Hubungan Profitabilitas Dan Leverage Terhadap Penghindaran Pajak

Barry Truman Agustadana, Khomsiyah — Wed, 01 Jan 2025 00:00:00 +0000

Tax in the eyes of the state is an income that is used to finance government administration, but for companies tax is a burden that can affect the profits generated by the company. The existence of these differences in interests makes taxpayers able to avoid taxation (Alfaruqi et al., 2019). The opportunity for tax avoidance to occur is also caused by the Indonesian government adopting a self-assessment system in its tax collection system (Razif & Rasyidah, 2020). This research is an extension of research conducted by Bratakusuma (2021). The population in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX in 2020 - 2022, with a total of 192 sample companies. The sampling method used in the research is the purposive sampling method and SPSS will assist in processing the data. The results of this research show that profitability has a negative effect on tax avoidance and leverage has a positive effect on tax avoidance. Company size strengthens the positive influence between leverage on tax avoidance and company size strengthens the negative influence between profitability on tax avoidance.

Evaluasi Penerapan Sustainable Finance Pada Bank Daerah X

Nabila Khuriah Dwi Oka, Ancella Anitawati Hermawan — Wed, 01 Jan 2025 00:00:00 +0000

This study aims to evaluate how effective the achievement of sustainable finance is in Regional Bank X, identify the obstacles faced, and see what factors cause the implementation of sustainable finance strategies to succeed/fail. In conducting this evaluation, researchers used criteria taken from POJK No. 51/POJK.03/2017 and research conducted by Vigfússon et al. (2021). This research is qualitative research with an evaluation case study approach. The types of data in this study are qualitative and quantitative. The results showed that Regional Bank X has successfully implemented sustainable finance under POJK 51 of 2017, where there are 4 factors that encourage this success. In addition, Regional Bank X also found 2 main obstacles that occurred during the process of implementing sustainable finance, namely external obstacles and a lack of guidelines to be applied.

Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023

Lady Chintya Purba, Arifin Rosid — Wed, 01 Jan 2025 00:00:00 +0000

The government issued Minister of Finance Regulation Number 66 of 2023 as an implementing regulation of Government Regulation Number 55 of 2022, which regulates Income Tax treatment of income or compensation in connection with work or services received in kind. This research aims to evaluate the performance of PT. GXX in implementing the in-kind tax policy contained in PMK Number 66 of 2023, towards the Company's tax system based on the principles contained in the Tax Control Framework. The object of the research is PT GXX which operates in the logistics and offshore services sector, providing in-kind facilities to employees such as transportation, credit, accommodation in offshore locations, etc. This research is a single case study using a descriptive qualitative approach based on case studies. Data collection was obtained from interviews with sources (as primary data) and documentation review (as secondary data). In this research, interviews involved the division head of Finance and Accounting in Tax, the division head of Human Resources, and two employee representatives who received facilities such as benefit in kind from PT GXX. The results of this research are based on interviews with PT GXX sources, concluding that the Company has implemented an in-kind tax policy based on PMK Number 66 of 2023 by reflecting the principles in the Tax Control Framework which are efficient and effective in implementing in-kind tax policies in its taxation system.