Klabat Accounting Review最新文献

{"title":"Pengaruh Financial Distress, Thin Capitalization dan Capital Intensity Terhadap Tax Avoidance","authors":"Teuku Andre Ravanelly, Mulyadi Noto Soetardjo","doi":"10.60090/kar.v4i1.921.55-78","DOIUrl":"https://doi.org/10.60090/kar.v4i1.921.55-78","url":null,"abstract":"This research is conducted to observe, examine, and analyze the effect of financial distress, thin capitalization, and capital intensity on the practice of tax avoidance. This research uses secondary data from companies in the manufacturing sector (basic industry and chemical, consumer goods industry dan miscellaneous industry) listed on the IDX for a period of 3 years, from 2018 – 2020 (200 firm years). The technique for selecting sample utilizes purposive sampling method and data is analyzed using multiple regression model. The results of this study indicate that financial distress has a positive effect on tax avoidance, thin capitalization has a positive effect on tax avoidance and capital intensity has a negative effect on tax avoidance in manufacturing companies listed on the IDX during 2018-2020. \u0000Keyword(s): Tax Avoidance, Financial Distress, Thin Capitalization, Capital Intensity \u0000Penelitian ini dilaksanakan dengan tujuan untuk mengamati, meneliti dan menganalisis pengaruh dari financial distress, thin capitalization dan capital intensity terhadap praktik penghindaran pajak (tax avoidance). Penelitian ini menggunakan data-data sekunder dari perusahaan manufaktur dalam basic industry and chemical, consumer goods industry dan misccelaneous industry yang terdaftar dalam BEI selama periode pengamatan 3 tahun yakni dari tahun 2018 – 2020 (200 observasi). Teknik dalam mengumpulkan sampel menerapkan metode purposive sampling dan dianalisis menggunakan metode regresi berganda. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif terhadap tax avoidance, thin capitalization berpengaruh positif terhadap tax avoidance dan capital intensity berpengaruh negatif terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI selama tahun 2018-2020. \u0000Kata kunci: Tax Avoidance, Financial Distress, Thin Capitalization, Capital Intensity","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":"128300875","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 DEFERRED TAX & TAX TO BOOK RATIO TERHADAP FIRM PERFORMANCE","authors":"Andre Sihombing, Francis M. Hutabarat","doi":"10.60090/kar.v4i1.909.17-25","DOIUrl":"https://doi.org/10.60090/kar.v4i1.909.17-25","url":null,"abstract":"The purpose of this study was to determine the effect of deferred tax & tax-to-book ratio on company performance. Technological developments affect many business sectors, including the technology sector, but every company must understand the tax in their company. The population and research samples use companies on the IDX in the technology sector. There are 48 research samples from 4 years of observation 2018-2021. This study analyzes with regression analysis the research variables, namely deferred tax, tax to book ratio, company performance. The results of the study show that there is a significant influence between deferred taxes and company performance in the corporate technology sector on the Indonesia Stock Exchange. In contrast, company performance is not affected by the tax to book ratio in technology sector companies on the Indonesia Stock Exchange. \u0000Tujuan penelitian ini untuk mengetahui pengaruh deferred tax & tax to book ratio terhadap firm performance. Perkembangan teknologi mempengaruhi banyak sektor bisnis, termasuk sektor teknologi, namun setiap perusahaan harus memahami pajak dalam perusahaan mereka. Populasi dan sampel penelitian menggunakan perusahaan pada BEI di sector teknologi. Terdapat 48 sampel penelitian dari 4 tahun pengamatan 2018-2021. Penelitian ini menganalisa dengan analisa regresi variabel penelitian yaitu deferred tax, tax to book ratio, firm performance. Hasil penelitian menunjukkan ada pengaruh yang signifikan antara deferred tax dan firm performance pada perusahaan sektor teknologi di Bursa Efek Indonesia. Sebaliknya, firm performance tidak dipengaruhi tax to book ratio pada perusahaan sektor teknologi di Bursa Efek Indonesia. \u0000Kata Kunci: Deferred tax, tax to book ratio, firm performance","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"38 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":"114900913","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":"PERSPEKTIF TEORI SEGITIGA KECURANGAN PADA PERUSAHAAN SUBSEKTOR ASURANSI","authors":"Gabriela Rachel Sabatini, Mila Susanti","doi":"10.60090/kar.v3i2.863.1-9","DOIUrl":"https://doi.org/10.60090/kar.v3i2.863.1-9","url":null,"abstract":"Pentingnya keterangan yang terkandung dalam laporan keuangan sering membuat manajemen melakukan praktik kecurangan melalui manajemen laba sehingga laporan yang disajikan terlihat menarik bagi pemangku kepentingan. Tujuan Penelitian ialah menganalisa faktor-faktor yang menjadi penyebab terjadinya kecurangan di laporan keuangan melalui metode perspektif deteksi kecurangan yang dikemukakan oleh Donald R. Cressey terdiri dari tiga indikator yaitu tekanan, kesempatan, rasionalisasi. Data yang dipakai penulis merupakan data sekunder. Populasi penelitian ini didapat dari perusahaan sektor keuangan nonbank subsektor asuransi yang terdaftar di BEI periode 2019-2021 dan diperoleh sampel 10 perusahaan dengan 30 data penelitian. Metode yang digunakan penulis adalah teknik statistik deskripsi, uji hipotesis, koefisien determinasi maupun juga regresi linear berganda. Hasil dari penelitian ini menunjukkan kalau tidak tekanan, kesempatan, dan rasionalisasi tidak memiliki pengaruh terhadap kecurangan perusahaan.","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124568265","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":"MACROECONOMICS FACTOR: THE IMPACT ON STOCK PRICE INDEX","authors":"Genesis Sembiring Depari","doi":"10.60090/kar.v3i2.880.23-32","DOIUrl":"https://doi.org/10.60090/kar.v3i2.880.23-32","url":null,"abstract":"The objective of this study is to determine the link between macroeconomic variables and JCI, STI, and KLSE which are the stock price indexes of Indonesia, Singapore, and Malaysia stock price indexes. Multiple linear regression is used to investigate the influence of four macroeconomic factors on the stock market composite index, namely GDP growth, broad money (money supply), inflation, and interest rate spread. The finding indicates that inflation has a negative effect, while interest rate spread positively affecting the stock price Indexes. Investors may profit from this situation by purchasing blue chips when inflation and interest rates are rising. \u0000Keywords: GDP growth, inflation, interest rate spread, money supply, stock price indexes","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127381684","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":"Audit Tenure dan Ukuran Kantor Akuntan Publik Mempengaruhi Audit Delay","authors":"Ari Feryandi, Ely Suhayati","doi":"10.60090/kar.v3i2.881.33-42","DOIUrl":"https://doi.org/10.60090/kar.v3i2.881.33-42","url":null,"abstract":"Due to delays in annual financial reporting, a number of IDX issuers were subject to administrative sanctions by the Indonesia Stock Exchange. One of the reasons is that auditors find it difficult to confirm the financial statements of a company. This study seeks to ascertain how audit tenure and KAP size affect audit delay. Descriptive and verification methods with a quantitative approach were used in this study. 13 Public Accounting Firms in Bandung which are listed on the Indonesia Stock Exchange are the research samples. The research sample consisted of 40 auditors, with the sampling technique using Non Probability Sampling with Purposive Sampling. The analysis was performed using multiple linear regression. The test results of this study indicate that (1) audite tenure has an effect on audit delay with a strong and negative correlation and (2) the size of a public accounting firm has an effect on audit delay with a strong and negative correlation in public accounting firms in the city of Bandung which are listed on the stock exchange. Indonesia. \u0000Keywords: Audit Delay, Audit Tenure,  Public Accounting Firm Size . \u0000administratif oleh BEI. Salah satu penyebabnya adalah auditor merasa kesulitan untuk mengkonfirmasi laporan keuangan suatu perusahaan. Penelitian ini berusaha untuk memastikan bagaimana Audit Tenure dan Ukuran KAP mempengaruhi Audit Delay. Metode deskriptif dan verifikatif dengan pendekatan kuantitatif digunakan dalam penelitian ini. 13 Kantor Akuntan Publik yang terdaftar di BEI yang berada di Kota Bandung menjadi sampel penelitian. Sampel penelitian terdiri dari 40 auditor, dengan teknik pengambilan sampel menggunakan Non Probability Sampling  dengan  Purposive Sampling. Analisis dilakukan dengan menggunakan regresi linier berganda. Hasil pengujian penelitian ini menunjukkan bahwa (1) Audite Tenure berpengaruh terhadap Audit Delay dengan korelasi yang kuat dan negatif dan (2) Ukuran KAP berpengaruh terhadap Audit Delay dengan korelasi kuat dan negatif pada KAP yang terdaftar di BEI yang berada di Kota Bandung yang terdaftar di Bursa Efek Indonesia. \u0000Kata kunci: Audit Tenure, Audit Delay, Ukuran Kantor Akuntan Publik.","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130546447","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":"PENERAPAN ACCRUAL ACCOUNTING DALAM SEKTOR PUBLIK","authors":"Frisky Jeremy Kasingku","doi":"10.60090/kar.v3i2.872.72-83","DOIUrl":"https://doi.org/10.60090/kar.v3i2.872.72-83","url":null,"abstract":"The purpose of this article is to elaborate the implementation of the accrual accounting system with rises concept of New Public Management (NPM). Cash-based accounting systems have been used by the public sector, but with the existence of NPM, some countries have begun to implement accrual accounting. For this reason, this article discusses the process of implementing an accrual accounting system in several countries along with the challenges and approaches used for the accrual accounting implementation process. A literature review is carried out to discuss the topic in accordance with the purpose of this article. As a result, the process of implementing accrual accounting in several countries requires good analysis, prudence in implementation, along with an internalization process. To be able to implement an accrual accounting system, public sector readiness is needed.  \u0000Keywords: Accrual Accounting, New Public Management, Public Sector \u0000Tujuan dari artikel ini adalah untuk mengelaborasi penerapan sistem akuntansi akrual dengan adanya New Public Management (NPM). Sistem akuntansi berbasis kas telah digunakan oleh sektor publik, tapi dengan adanya NPM, beberapa negara mulai menerapkan akuntansi akrual. Untuk itu, artikel ini membahas proses penerapan sistem akuntansi akrual dibeberapa negara beserta tantangan dan pendekatan yang digunakan untuk proses implementasi akuntansi akrual tersebut. Tinjauan literatur dilakukan untuk membahas topik sesuai dengan tujuan dari artikel ini. Hasilnya, proses penerapan akuntansi akrual di beberapa negara membutuhkan analisa yang baik, kehati-hatian dalam implementasi, beserta proses internalisasi. Untuk dapat menerapkan sistem akuntansi akrual, kesiapan sektor publik dibutuhkan.  \u0000Kata kunci: Akuntansi Akrual, New Public Management, Public Sector","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"241 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122456099","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":"EVALUASI SISTEM INFORMASI AKUNTANSI: SIKLUS PENJUALAN (STUDI KASUS PADA PT JACCS MPM FINANCE MANADO)","authors":"Marginia Laura Witjahjono, Inri Ira Kartini Langoy, Ika Prayanthi","doi":"10.60090/kar.v3i2.882.43-71","DOIUrl":"https://doi.org/10.60090/kar.v3i2.882.43-71","url":null,"abstract":"This study aims to evaluate the revenue cycle of accounting information system in finance companies, case study at PT JACCS MPM Finance Manado, and to evaluate the business process in the revenue cycle and how the accounting information system is applied to the revenue cycle at PT JACCS MPM Finance Manado. This study uses the snowball sampling method, which is a sampling technique by conducting interviews so that the information needed by researchers can be fulfilled. The procedures associated with data collection are divided into three types of activity: interviews, observations and questionnaires. According to the data obtained from the revenue cycle of PT JACCS MPM Finance Manado which is presented in the form of a flowchart. This research conducted a comparison of the theory and practice applied which was not in accordance with the existing theory, so a risk analysis was carried out related to the implemented business process at PT JACCS MPM Finance Manado. Based on research conducted on the Evaluation of Revenue Cycle Accounting Information Systems at PT JACCS MPM Finance Manado by comparing the theory and practice carried out most of them have met the standards and theories of sales accounting information systems, especially in the types of financing companies. \u0000Keywords: Accounting Information System, Flowchart, Revenue Cycle. \u0000Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi siklus penjualan pada perusahaan pembiayaan, studi kasus pada PT JACCS MPM Finance Cabang Manado, serta untuk mengevaluasi bagaimana proses bisnis pada siklus penjualan serta bagaimana mekanisme sistem informasi akuntansi yang diterapkan terkait siklus penjualan pada PT JACCS MPM Finance Cabang Manado. Penelitian ini menggunakan metode snowball sampling yang merupakan teknik pengambilan sampel dengan melakukan wawancara agar informasi yang dibutuhkan peneliti dapat terpenuhi. Adapun prosedur terkait dengan pengambilan data yang terbagi atas tiga jenis aktivitas yaitu wawancara, observasi dan kuesioner. Dari hasil pengumpulan data maka diperoleh siklus penjualan dari PT JACCS MPM Finance Cabang Manado yang disajikan dalam bentuk flowchart. Penelitain ini melakukan perbandingan teori serta praktek yang diterapkan perusahaan ternyata belum sepenuhnya sesuai dengan teori yang ada, sehingga dilakukan analisa resiko terkait proses bisnis yang dilakukan pada PT JACCS MPM Finance Cabang Manado. Berdasarkan hasil penelitian yang dilakukan mengenai Evaluasi Sistem Informasi Akuntansi Siklus Penjualan yang ada di PT JACCS MPM Finance Cabang Manado dengan melakukan perbandingan teori dan praktek yang dilakukan sebagian besar sudah memenuhi standar dan teori sistem informasi akuntansi penjualan khususnya pada jenis perusahaan pembiayaan. \u0000Kata kunci: Sistem Informasi Akuntansi, Siklus Penjualan, Flowchart.","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114179645","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":"THE ROLE OF DIGITAL FORENSICS IN THE PRELIMINARY INVESTIGATION","authors":"Astria Santa Natalia Mantiri, E. Sumanti","doi":"10.60090/kar.v3i1.821.79-95","DOIUrl":"https://doi.org/10.60090/kar.v3i1.821.79-95","url":null,"abstract":"In this era, technological developments have a significant influence in business. However, many taxpayers abuse the use of technology to commit fraud. Therefore, there needs to be a system that can filter and detect data of taxpayers who commit fraud. This research is conducted to analyze digital forensics' role in dealing with fraud and to determine the critical success factors that support the digital forensics in detecting fraud. This study uses qualitative reasearch where the author wanted to find out the role of Digital Forensics in the Preliminary Evidence Examination by interviewing the digital forensic officer in one of Tax Offices in Indonesia. The result proves that the role of digital forensics in the preliminary Investigation is crucial. The management and development of digital data can be carried out effectively with valid evidence through Digital Forensic activities (UU ITE). The skill of Digital Forensics officer in using programs to process data is essential in getting evidence. Taxpayer participation is also important in gathering evidence. The amount of digital evidence collected will be used through analysis and development by using chain of custody method, where this method can ensure the integrity of the data processed to convince the court in making decisions. \u0000Keywords: Digital Forensic, Preliminary Investigation, Tax Audit, Tax Fraud","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129758210","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":"ANALISIS PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN","authors":"Octavio Suoth, Lanemey Brigitha Pandeirot, Andrew Christian Aseng","doi":"10.60090/kar.v3i1.804.66-78","DOIUrl":"https://doi.org/10.60090/kar.v3i1.804.66-78","url":null,"abstract":"The purpose of this research is to analyze whether profitability as proxied by return on assets, leverage as proxied by debt-to-equity ratio and firm size as proxied by total assets can affect the timeliness of financial reporting. The data used in this research is secondary data obtained from the Indonesian Stock Exchange. The sampling method used purposive sampling. From 47 samples of manufacturing companies registered in the industrial sector for the 2017-2019 period, 141 companies using logistic regression analysis techniques found that profitability, leverage, and firm size could not predict the timeliness of financial reporting. Therefore, the high or low profit of a company cannot be a benchmark for the timeliness of a company’s financial reporting. In addition, companies that have high leverage do not necessarily delay the submission of their financial statement, this can be due to demands from other parties such as investors and creditors who carry out supervision and keep the company submitting financial reports on time. Furthermore, large and small companies have the same desire to submit financial reports on time. \u0000Keywords:  financial reporting, firm size, leverage, profitability, timeliness \u0000Penelitian ini bertujuan untuk menganalisis apakah profitabilitas yang diukur dengan return on asset, leverage yang diukur dengan debt to equity ratio dan ukuran perusahaan yang diukur dengan total asset dapat memprediksi ketepatan waktu pelaporan keuangan. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Metode pengambilan sampel menggunakan purposive sampling. Dari 47 sampel perusahaan manufaktur yang terdaftar pada sektor industri periode 2017-2019, pada 141 perusahaan dengan menggunakan teknik analisis regresi logistik didapati bahwa profitabilitas, leverage dan ukuran perusahaan tidak dapat memprediksi ketepatan waktu pelaporan keuangan perusahaan. Dengan demikian tinggi atau rendahnya profit suatu perusahaan tidak dapat menjadi tolak ukur terhadap ketepatan waktu pelaporan keuangan suatu perusahaan. Selain itu, perusahaan yang memiliki leverage yang tinggi belum tentu menunda penyampaian laporan keuangannya, hal tersebut dapat disebabkan karena adanya tuntutan dari pihak lain seperti investor dan kreditor yang melakukan pengawasan dan membuat perusahaan tetap menyampaikan laporan keuangan tepat waktu. Selanjutnya, perusahaan yang berukuran besar maupun kecil memiliki keinginan yang sama untuk menyampaikan laporan keuangan tepat waktu. \u0000Kata kunci: ketepatan waktu, pelaporan keuangan, profitabilitas, leverage, ukuran perusahaan.","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129421162","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":"THE EFFECT OF BOD GENDER AND LEVERAGE TOWARDS FIRM PERFORMANCE","authors":"Elfina A. Sambuaga, Leonardo Laksamana, Kevin Soetemto, Adrian Karundeng","doi":"10.60090/kar.v3i1.574.1-19","DOIUrl":"https://doi.org/10.60090/kar.v3i1.574.1-19","url":null,"abstract":"This research aims to investigate the effect leverage has towards firm performance when moderated by board of director’s gender. Net profit margin is used as the firm performance measure, both DAR and DER measures are used as leverage measure, and the as for BOD gender, dummy and proportion approach will be used. The research uses 69 out of 100 companies listed on Kompas100 on the year 2018 using purposive sampling method and the data is collected via Market Intelligence platform and inputted it to statistic software SPSS. The output shows that leverage has a negative impact towards firm performance and BOD gender weakens their negative relationship. This means that too much borrowing isn’t always necessarily good for a firm and females on the BOD can neutralize this effect. \u0000Keywords: BOD, firm performance, gender, leverage","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121238542","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}