Klabat Accounting Review最新文献

{"title":"DOES DIVIDEND POLICY, AUDIT QUALITY, CAPITAL STRUCTURE AND PROFITABILITY AFFECT FIRM VALUE?","authors":"Agus Sihono","doi":"10.60090/kar.v5i1.1046.12-23","DOIUrl":"https://doi.org/10.60090/kar.v5i1.1046.12-23","url":null,"abstract":"This study examines how dividend policy, audit quality, capital structure, and profitability affect firm value. The purposive sampling method was used to take samples from banking companies’ annual reports for the period 2019 to 2022, with multiple linear regression as data analysis. We find that companies with higher dividend and profitability linear with firm value. This study successfully the support view of signaling theory. Furthermore, the result show audit quality effected on firm value positively. This caused audit quality to make an important contribution the credibility of financial statements and reduce the opportunistic behavior of a manager. In addition, companies with larger external capital structures will increasing of firm value, thus supporting the view of trade off theory. We conclude that using balance and efficient capital structure accompanied by the effective implementation of corporate governance, maximum profits will be created, thereby increasing the firm value. Therefore, we suggest to managers that increasing firm value can be done by increasing profits through a balanced capital structure, accompanied by increasing transparency. \u0000Keywords: Dividend policy, audit quality, capital structure, profitability, and firm value \u0000Penelitian ini menguji pengaruh kebijakan dividen, kualitas audit, struktur modal dan profitabilitas terhadap nilai perusahaan. Metode purposive sampling digunakan untuk mengambil sampel terhadap laporan keuangan tahunan perusahaan perbankan periode 2019 sampai 2022, yang dianalisis dengan metode regresi linier berganda. Kami menemukan bahwa kebijakan dividend dan profitabilitas berpengaruh terhadap nilai perusahaan. Hasil studi ini mendukung pandangan signaling theory. Selanjutnya, hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif terhadap nilai perusahaan. Hasil ini menunjukkan kualitas audit memberikan kontribusi penting terhadap kredibilitas laporan keuangan dan mengurangi perilaku oportunistik seorang manajer. Selain itu, perusahaan dengan struktur modal eksternal yang lebih besar akan meningkatkan nilai perusahaan, sehingga mendukung pandangan trade off theory. Kami menyimpulkan bahwa melalui penggunaan struktur modal yang seimbang dan efisien disertai dengan penerapan tata kelola perusahaan yang efektif, akan tercipta keuntungan yang maksimal sehingga meningkatkan nilai perusahaan. Oleh karena itu, kami menyarankan kepada para manajer bahwa peningkatan nilai perusahaan dapat dilakukan dengan meningkatkan laba melalui struktur modal yang seimbang, disertai dengan peningkatan transparansi. \u0000Kata kunci: Kebijakan dividen, kualitas audit, struktur modal dan profitabilitas terhadap nilai perusahaan","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140418355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DETERMINANTS OF ACCOUNTING STUDENTS’ INTENTION TO TAKE PROFESSIONAL ACCOUNTANT CERTIFICATION","authors":"Khoirun Niswatin, Sulis Rochayatun","doi":"10.60090/kar.v5i1.1042.73-90","DOIUrl":"https://doi.org/10.60090/kar.v5i1.1042.73-90","url":null,"abstract":"This study aims to examine and analyze the influence of the level of understanding, attitude, career motivation, degree motivation, and financial rewards on students' intention to pursue professional accountant certification. The research adopts a quantitative descriptive methodology, focusing on fifth and seventh-semester accounting students at UIN Maulana Malik Ibrahim Malang. Through purposive sampling, 73 individuals were selected as the study sample. Multiple linear regression analysis using SPSS version 25 was employed as the analytical method. The results indicate that students' intention to pursue professional accountant certification is positively and significantly influenced by their attitude and financial rewards. However, the intention is not affected by the level of understanding, degree motivation, or career motivation. \u0000Keywords: Level of understanding, attitude, motivation, financial reward, professional accountant certification \u0000Penelitian ini bertujuan untuk mengevaluasi dan mengurai pengaruh tingkat pemahaman, sikap, motivasi karir, motivasi gelar, dan penghargaan finansial terhadap niat mahasiswa untuk memperoleh sertifikasi sebagai akuntan profesional. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, dengan populasi yang terdiri dari mahasiswa akuntansi semester lima dan tujuh di UIN Maulana Malik Ibrahim Malang. Dengan menggunakan purposive sampling, sebanyak 73 orang menjadi sampel penelitian. Analisis regresi linier berganda dengan menggunakan SPSS versi 25 digunakan sebagai metode analisis. Hasil penelitian menunjukkan bahwa sikap dan penghargaan finansial memiliki pengaruh positif dan signifikan terhadap niat mahasiswa untuk mendapatkan sertifikasi akuntan profesional. Namun, tingkat pemahaman, motivasi gelar, dan motivasi karir tidak mempengaruhi niat mahasiswa untuk mengikuti sertifikasi akuntan profesional. \u0000Kata kunci: Tingkat pemahaman, sikap, motivasi, penghargaan finansial, sertifikasi akutan profesional","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"24 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140420241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALYSIS OF POST-PANDEMI ETHICS PRACTICES FOR FUTURE ACCOUNTANTS","authors":"Bagas Brian Pratama","doi":"10.60090/kar.v5i1.1044.1-11","DOIUrl":"https://doi.org/10.60090/kar.v5i1.1044.1-11","url":null,"abstract":"This study analyzes the threats to professional accountants' ethical practice in the new normal era after the Covid-19 pandemic. The method uses a literature study with four stages of analysis. First, is data collection using a literature study. Articles used as references use databases from ScienceDirect, Scopus, EBSCO, SINTA, and ProQuest which were published in 2020 to 2022 with the keywords \"COVID-19\" and \"Accountant\" and \"ethic challenges\" or \"Issue Ethic\" or \"Professional\" Ethics.\" The next step is compiling an information matrix to analyze the general picture regarding ethical conditions and changes due to the COVID-19 pandemic. The third stage is an in-depth analysis using two approaches: the first by comparative analysis and the second by conducting further analysis. The last stage is the conclusion stage. At this stage, a strategy is formulated to prepare future professional accountants to deal with ethical disruptions. The study results show that the Covid-19 pandemic creates multidimensional pressure, which results in future ethical practice changes. For this reason, professional accountants must prepare themselves to maintain ethical principles, especially integrity, objectivity, competence, prudence, professionalism, and confidentiality \u0000Keywords: Accountant Professional; Ethical Changes; Covid-19 Pandemic; New Normal \u0000Penelitian ini menganalisis ancaman yang terjadi pada praktik etika akuntan profesional dalam era kenormalan baru pasca pandemi covid-19. Metode penelitian menggunakan metode studi literatur dengan empat tahapan analisa. Pertama adalah pengumpulan data menggunakan studi literatur. Artikel yang dijadikan rujukan menggunakan data base dari Sciencedirect, Scopus, EBSCO, SINTA dan ProQuest yang terbit dalam pada tahun 2020 sampai 2022 dengan kata kunci “COVID-19” and “Accountant” and “ethic challenges” or “Issue Ethic” or “Professional Ethic”. Tahapan selanjutnya adalah menyusun matriks informasi untuk mendapatkan analisis gambaran umum terkait kondisi etis dan perubahan etika yang terjadi akibat pandemi covid-19. Tahapan ketiga adalah analisis mendalam dengan menggunakan dua pendekatan, yaitu pertama dengan analisa perbandingan (komparasi) dan kedua dengan melakukan analisa lanjutan. Tahapan terakhir adalah tahap kesimpulan. Pada tahapan ini dirumuskan strategi untuk menyiapkan akuntan profesional masa depan dalam menghadapi disrupsi etis yang terjadi. Hasil penelitian menunjukkan bahwa kondisi pandemi Covid-19 menimbulkan tekanan multidimensi yang berakibat pada perubahan praktek etis di masa depan. Untuk itu, akuntan profesional harus menyiapkan diri dalam menjaga prinsip etis khususnya integritas, objektivitas, kompetensi, kehati-hatian, profesionalisme, dan kerahasiaan. \u0000Kata kunci: Akuntan Profesional; Perubahan Etika; Pandemi Covid-19; Kenormalan Baru","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"16 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140418869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DIGITAL REVOLUTION IN SUPPLY CHAIN FINANCE: OVERCOMING CHALLENGES AND BUILDING INNOVATIVE STRATEGIES","authors":"Iman Supriadi, Rahma Ulfa Maghfiroh, Rukhul Abadi","doi":"10.60090/kar.v5i1.1059.47-62","DOIUrl":"https://doi.org/10.60090/kar.v5i1.1059.47-62","url":null,"abstract":"This research aims to analyze the impact of digital technology implementation in Supply Chain Finance, identify challenges in its implementation, and explore development and innovation strategies to optimize the process. This research uses a qualitative approach with literature studies and case studies. Data and information were collected through journals, articles, and reports related to digitalization in Supply Chain Finance. Analysis was conducted through a descriptive approach to understand and interpret the data. The results showed that digitization improves operational efficiency in Supply Chain Finance through process automation and data-driven decision-making. However, there are challenges, including significant initial investments and data security issues. Technologies such as AI, Machine Learning, blockchain, and big data contribute significantly to Supply Chain efficiency and resilience. This research presents insights into the application of digital technologies in Supply Chain Finance, providing insights into the challenges faced and strategies that can be implemented to overcome these challenges. This research contributes to practitioners' and academics' understanding of the potential and limitations of digital technology in the context of supply chain finance. \u0000Keywords: Digitalization, Supply Chain Finance, Blockchain, Artificial Intelligence, Big Data \u0000Penelitian ini bertujuan untuk menganalisis dampak penerapan teknologi digital dalam Supply Chain Finance, mengidentifikasi tantangan dalam implementasinya, dan mengeksplorasi strategi pengembangan serta inovasi untuk mengoptimalkan proses tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan studi literatur dan studi kasus. Data dan informasi dikumpulkan melalui jurnal, artikel, dan laporan terkait digitalisasi dalam Supply Chain Finance. Analisis dilakukan melalui pendekatan deskriptif untuk memahami dan menginterpretasikan data yang ada. Hasil penelitian menunjukkan bahwa digitalisasi meningkatkan efisiensi operasional dalam Supply Chain Finance melalui otomatisasi proses dan pengambilan keputusan berbasis data. Namun, terdapat tantangan, termasuk investasi awal yang besar dan isu keamanan data. Teknologi seperti AI, Machine Learning, Blockchain, dan big data berkontribusi signifikan dalam efisiensi dan resiliensi Supply Chain. Penelitian ini menyajikan wawasan mengenai penerapan teknologi digital dalam Supply Chain Finance, memberikan pandangan mengenai tantangan yang dihadapi serta strategi yang dapat diterapkan untuk mengatasi tantangan tersebut. Penelitian ini memberikan kontribusi bagi praktisi dan akademisi dalam memahami potensi dan batasan teknologi digital dalam konteks Supply Chain Finance. \u0000Kata kunci: Digitalisasi, Supply Chain Finance, Blockchain, Kecerdasan Buatan, Big Data","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"138 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140423465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPACT TECHNOLOGICAL CAPITAL ON FINANCIAL DISTRESS","authors":"Z. Pane, Ingka Chintya Wangsih","doi":"10.60090/kar.v5i1.1061.63-72","DOIUrl":"https://doi.org/10.60090/kar.v5i1.1061.63-72","url":null,"abstract":"The growth of the transportation and logistics sector in Indonesia since 2017 has not been significant until now coupled with the ongoing Covid-19 pandemic which forced companies to adapt to health emergencies through adaptation to technology. This study examines adaptation to technology through the variable of technological capital disclosure to financial distress. Using 92 valid observations in transportation and logistics sector companies, it was concluded that technological capital disclosure has a significant negative effect on financial distress, meaning that the higher the technology adaptation, the more the company has the potential to experience financial distress because the adaptation requires costs plus the research period involving the Covid-19 pandemic. \u0000Keywords: technology, distress, disclosure \u0000Pertumbuhan sektor transportasi dan logistik di Indonesia sejak 2017 belum signifikan hingga saat ini ditambah berlangsungnya pandemi Covid-19 yang memaksa perusahaan untuk beradaptasi dengan kondisi kedaruratan kesehatan melalui adaptasi terhadap teknologi. Penelitian ini mengkaji adaptasi terhadap teknologi melalui variabel technological capital disclosure terhadap kesulitan keuangan. Menggunakan 92 observasi valid di perusahan sektor transportasi dan logistik diperoleh kesimpulan technological capital disclosure berpengaruh negatif signifikan terhadap kesulitan keuangan, artinya semakin tinggi adaptasi teknologi maka perusahaan berpotensi mengalami kesulitan keuangan karena adaptasi tersebut membutuhkan biaya ditambah periode penelitian melibatkan pandemi Covid-19. \u0000Kata Kunci: teknologi, kesulitan, pengungkapan","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"61 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140419703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH BEBAN PAJAK, ASET TIDAK BERWUJUD DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING","authors":"Mulyadi Noto Soetardjo, Messyi Augesti Wijaya","doi":"10.60090/kar.v5i1.1049.24-46","DOIUrl":"https://doi.org/10.60090/kar.v5i1.1049.24-46","url":null,"abstract":"The purpose of this research is to examine the impact of tax expense, intangible asset, and audit quality on transfer pricing decisions. The research covers the observation period from 2016 to 2022. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange. The research employs purposive sampling method with a total of 216 firm-year observations. Data processing is conducted using multiple regression analysis. The research findings indicate that intangible asset has a positive influence on transfer pricing decisions. This suggests that the larger the transaction involving intangible assets which are difficult to measure at the fair price, the more aggressive company regulating their transfer pricing policy. Additionally, the research also reveals that audit quality has a negative effect on transfer pricing decisions, indicating that good audit quality leads to lower transfer pricing decisions. However, the research finds no significant impact of the tax expense on company's transfer pricing decisions. This implies that companies tend to choose the appropriate tax planning method with applicable regulations and not fixated on implementing transfer pricing to minimize their tax expense in achieving the optimal final profit. \u0000Keywords: transfer pricing, tax expense, intangible assets, audit quality \u0000Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, aset tidak berwujud, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2016 hingga 2022. Sampel penelitian yang digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 216 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa asset tidak berwujud berpengaruh positif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa semakin besar transaksi yang melibatkan asset tidak berwujud yang mana sulit diukur pada harga wajarnya, akan meningkatkan agresivitas perusahaan dalam mengatur kebijakan transfer pricing. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa semakin baik kualitas audit yang digunakan perusahaan, maka tingkat keputusan transfer pricing menjadi lebih rendah. Namun, penelitian ini menemukan bahwa beban pajak tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa perusahaan cenderung memilih metode perencanaan pajak yang sesuai dengan regulasi yang berlaku dan tidak terpaku pada penerapan transfer pricing untuk meminimalisir beban pajaknya dalam mencapai laba akhir yang optimal. \u0000Kata kunci: transfer pricing, beban pajak, asset tidak berwujud, kualitas audit.","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"92 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140421045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT CIMAHI","authors":"Pungu Simaremare, H. Siagian","doi":"10.60090/kar.v4i1.907.26-34","DOIUrl":"https://doi.org/10.60090/kar.v4i1.907.26-34","url":null,"abstract":"The purpose of this research is to tell whether the variables of taxpayer awareness and tax sanctions have an impact on motor vehicle taxpayer compliance. This research uses primary data from a total of 48 taxpayers registered at the Cimahi Samsat. The variables of this study are taxpayer awareness and tax sanctions, namely exogenous variables, and taxpayer compliance as endogenous variables. Tests in this study used descriptive tests, classic assumption tests, determination tests (R2), and multiple regression analysis. The obtained multiple linear regression equation is Y = 8.206 - 0.201X1 + 0.633X2. The R2 test obtained a result of 0.651 or 65.1% of the calculation of the influence of taxpayer awareness and tax sanctions. The F test obtained Fcount > Ftable, namely 41.920 > 3.20, and a significance value of 0.000 <0.05. The first T test obtained Tcount < Ttable, namely -2.313 <1.679 with a significance value of 0.025 <0.05 and the second T test obtained Tcount > Ttable, namely 8.803 > 1.679 with a significance value of 0.000 <0.05. The results of this study indicate that the taxpayer awareness variable has a negative effect and tax sanctions have a positive effect on motor vehicle taxpayer compliance at the Cimahi Samsat office. Therefore, it is hoped that this research can be useful in efforts to increase taxpayer compliance, especially regarding taxpayers and tax sanctions, especially in the Cimahi area. \u0000Keywords: Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance. \u0000Riset ini bertujuan untuk memberitahu apakah variabel kesadaran wajib pajak dan sanksi perpajakan berdampak pada variabel kepatuhan wajib pajak kendaraan bermotor. Riset ini menggunakan data primer dengan jumlah responden sebanyak 48 wajib pajak yang terdaftar pada Samsat Cimahi. Variabel penelitian ini adalah kesadaran wajib pajak dan sanksi pajak yaitu variabel eksogen dan kepatuhan wajib pajak sebagai variabel endogen. Pengujian dalam penelitian ini menggunakan uji deskriptif, uji asumsi klasik, uji determinasi (R2) dan analisis regresi berganda. Persamaan regresi berganda yang diperoleh yaitu: Y = 8,206 - 0,201X1 + 0,633X2. Uji R2 diperoleh hasil 0,651 atau senilai 65,1% kalkulasi dari pengaruh kesadaran wajib pajak dan sanksi pajak. Uji F diperoleh Fhitung > Ftabel yaitu 41,920 > 3,20 dan nilai signifikansi 0,000 < 0,05. Untuk uji T pertama diperoleh Thitung < Ttabel yaitu -2,313 < 1,679 dengan nilai signifikansi sebesar 0,025 < 0,05 dan uji T kedua diperoleh Thitung > Ttabel yaitu 8,803 > 1,679 dengan nilai signifikansi sebesar 0,000 < 0,05. Riset ini menunjukkan bahwa variabel kesadaran wajib pajak berdampak negatif dan sanksi perpajakan berdampak positif terhadap kepatuhan wajib pajak kendaraan bermotor kantor Samsat Cimahi. Oleh karena itu, diharapkan penelitian ini dapat bermanfaat dalam upaya meningkatkan kepatuhan wajib pajak khususnya mengenai wajib pajak dan sanksi perpajakan khususnya di wilayah Cimahi. \u0000Kata Kunci: Kesadaran wajib pajak, Sanksi Perpajakan, Kep","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116916182","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH OPINI AUDITOR DAN UKURAN PERUSAHAAN (SIZE) TERHADAP AUDIT DELAY (AUDIT REPORT LAG) PADA SEKTOR PERTANIAN DI BURSA EFEK INDONESIA","authors":"Valentino Rodrigo Hutabarat, J. T. G. Sinaga","doi":"10.60090/kar.v4i1.898.46-54","DOIUrl":"https://doi.org/10.60090/kar.v4i1.898.46-54","url":null,"abstract":"The purpose of this study is to determine the influence of auditor opinion and company size on audit delay. Company data includes agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample data used in this study is the result of a purposive sampling technique of 12 companies. The analytical method used is descriptive analysis, correlation, F test, and regression analysis. The results of the study show that the variables known to the auditor's opinion and company size have a significant effect on audit delay. \u0000Keywords: Audit Opinion, Audit Delay, Company Size. \u0000Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh Opini Auditor dan Ukuran Perusahaan terhadap audit delay. Data perusahaan mencakup perusahaan pertanian yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2019-2021. Sampel data yang digunakan di dalam penelitian ini merupakan hasil dari teknik purposive sampling sebanyak 12 Perusahaan. Metode analisis yang digunakan yaitu analisis deskriptif, korelasi, uji F, dan analisis regresi. Hasil penelitian menunjukkan bahwa variable yang diketahui opini auditor dan ukuran perusahaan berpengaruh signifikan terhadap audit delay. \u0000Kata Kunci: Audit delay, opini auditor, ukuran perusahaan.","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126632396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Apakah Aset Biologis Dan Pengungkapan Berdasarkan Psak 69 Berpengaruh Terhadap Nilai Perusahaan?","authors":"D. Rahmawati, Nelly Nur Apandi","doi":"10.60090/kar.v4i1.925.1-16","DOIUrl":"https://doi.org/10.60090/kar.v4i1.925.1-16","url":null,"abstract":"Economic globalization has led to increasing demands for quality financial statement information that is useful in decision making. This study aims to empirically prove the effect of biological assets on firm value and disclosure based on PSAK 69 as a moderating variable. This study uses quantitative methods. The population consists of agricultural companies listed on the Indonesia Stock Exchange in 2018-2020. From this study, it can be concluded that biological assets positively affect firm value, disclosure based on PSAK 69 has a positive effect on firm value, but disclosure based on PSAK 69 does not moderate the effect of biological assets on firm value. \u0000Keywords: Biological Assets, Disclosure Under PSAK 69, Firm Value \u0000Globalisasi ekonomi menyebabkan semakin meningkatnya tuntutan terhadap informasi laporan keuangan yang berkualitas yang berguna dalam pengambilan keputusan. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh aset biologis terhadap nilai perusahaan dan pengungkapan berdasarkan PSAK 69 sebagai variabel yang memoderasi. Penelitian ini menggunakan metode kuantitatif. Populasi terdiri atas perusahaan-perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Dari penelitian ini dapat disimpulkan bahwa aset biologis berpengaruh positif terhadap nilai perusahaan, pengungkapan berdasarkan PSAK 69 berpengaruh positif terhadap nilai perusahaan, dan pengungkapan berdasarkan PSAK 69 tidak memoderasi pengaruh aset biologis terhadap nilai perusahaan. \u0000Kata kunci: Aset Biologis, Nilai Perusahaan, Pengungkapan berdasarkan PSAK 69 \u0000 ","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129829877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA","authors":"Jonathan Hutahaean, Francis M. Hutabarat","doi":"10.60090/kar.v4i1.895.35-45","DOIUrl":"https://doi.org/10.60090/kar.v4i1.895.35-45","url":null,"abstract":"The purpose of this study is to find out how the influence of company size and KAP reputation on audit report lag. The sample used in this study was collected using a purposive sampling method, with a total sample of 15 companies engaged in the technology sector on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The method applied in this study is multiple linear regression which is used with the aim of obtaining the relationship between the variables studied. This research succeeded in obtaining an answer stating that company size and KAP reputation can affect audit report lag in technology sector companies listed on the Indonesia Stock Exchange (IDX). \u0000Kata Kunci: Ukuran Perusahaan, Reputasi Auditor, Audit Report Lag \u0000Abstrak \u0000Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh ukuran perusahaan dan reputasi KAP terhadap audit report lag. Sampel yang digunkan pada penelitian ini dikumpulkan melalui metode purposive sampling, Dengan jumlah sample yakni 15 perusahaan yang bergerak pada sektor teknologi pada Bursa Efek Indonesia (BEI) pada kurun waktu 2019-2021. Adapun metode yang diterapkan di penelitian ini yakni regresi linier berganda yang digunakan dengan maksud untuk memperoleh kaitan antar variable yang diteliti. Dengan itu penelitian ini berhasil memperoleh jawaban yang menyatakan bahwa, Ukuran perusahaan dan reputasi KAP dapat mempengaruhi audit report lag pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI). \u0000Kata Kunci: Ukuran Perusahaan, Reputasi Auditor, Audit Report Lag \u0000 ","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123641226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}