Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.24
Alsyahrani Raditya Putri, Krisno Septyan
Abstrak – Akuntansi Keperilakuan Istri di Mata Suami Tujuan Utama – Penelitian ini bertujuan untuk memahami persepsi para suami dalam merekognisi istri mereka. Metode – penelitian ini menggunakan metode deskriptif kualitatif. Informan terdiri dari tiga orang suami yang berprofesi dalam bidang akuntansi dan keuangan. Temuan Utama – Seluruh informan dalam penelitian ini mengakui istri mereka sebagai aset. Aset tersebut tidak terkena jerat-jerat kapitalisme stndar akuntansi keuangan. Makna aset yang dapat digali dari informan berasal dari hati mereka atas interaksi mereka dengan istri. Implikasi Teori dan Kebijakan - Rekognisi akan membentuk identitas seseorang sehingga latar belakang suami dalam bidang akuntansi dan keuangan seharusnya tidak menjebak cara pandangnya terhadap istrinya sendiri. Akhirnya, akuntansi akan menyesuaikan bentuk berdasarkan pada tempatnya. Kebaruan Penelitian – Penelitian ini menjadi yang pertama mengangkat sudut pandang orang yang mengakui istrinya sebagai aset yang tidak pernah dibahas dalam studi akuntansi. Abstract – Accounting for Wife's Behavior from the Husband's Perspective Main Purpose – This research aims to understand husbands' perceptions of recognizing their wives. Method - this research uses a qualitative descriptive method. The informants consist of three husbands who work in accounting and finance. Main Findings – All informants in this study recognized their wives as assets. These assets are not subject to the snares of capitalist financial accounting standards. The meaning of assets that can be extracted from informants comes from their hearts regarding their interactions with their wives. Theory and Practical Implications - Recognition will shape a person's identity so that a husband's background in accounting and finance should not trap how he views his wife. Ultimately, accounting will adjust its form based on its location. Novelty - This research is the first to raise the point of view of people who recognize their wives as assets, which has never been discussed in accounting studies.
{"title":"AKUNTANSI KEPERILAKUAN ISTRI DI MATA SUAMI","authors":"Alsyahrani Raditya Putri, Krisno Septyan","doi":"10.21776/ub.jamal.2023.14.2.24","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.24","url":null,"abstract":"Abstrak – Akuntansi Keperilakuan Istri di Mata Suami Tujuan Utama – Penelitian ini bertujuan untuk memahami persepsi para suami dalam merekognisi istri mereka. Metode – penelitian ini menggunakan metode deskriptif kualitatif. Informan terdiri dari tiga orang suami yang berprofesi dalam bidang akuntansi dan keuangan. Temuan Utama – Seluruh informan dalam penelitian ini mengakui istri mereka sebagai aset. Aset tersebut tidak terkena jerat-jerat kapitalisme stndar akuntansi keuangan. Makna aset yang dapat digali dari informan berasal dari hati mereka atas interaksi mereka dengan istri. Implikasi Teori dan Kebijakan - Rekognisi akan membentuk identitas seseorang sehingga latar belakang suami dalam bidang akuntansi dan keuangan seharusnya tidak menjebak cara pandangnya terhadap istrinya sendiri. Akhirnya, akuntansi akan menyesuaikan bentuk berdasarkan pada tempatnya. Kebaruan Penelitian – Penelitian ini menjadi yang pertama mengangkat sudut pandang orang yang mengakui istrinya sebagai aset yang tidak pernah dibahas dalam studi akuntansi. Abstract – Accounting for Wife's Behavior from the Husband's Perspective Main Purpose – This research aims to understand husbands' perceptions of recognizing their wives. Method - this research uses a qualitative descriptive method. The informants consist of three husbands who work in accounting and finance. Main Findings – All informants in this study recognized their wives as assets. These assets are not subject to the snares of capitalist financial accounting standards. The meaning of assets that can be extracted from informants comes from their hearts regarding their interactions with their wives. Theory and Practical Implications - Recognition will shape a person's identity so that a husband's background in accounting and finance should not trap how he views his wife. Ultimately, accounting will adjust its form based on its location. Novelty - This research is the first to raise the point of view of people who recognize their wives as assets, which has never been discussed in accounting studies.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035797","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}
Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.23
Arybowo Soedarsono, Sonhaji Sonhaji
Abstrak – Bagaimana Paket Pengendalian Internal Mencegah Kecurangan Laporan Keuangan? Tujuan Utama – Penelitian ini bertujuan membangun paket pengendalian internal dengan pendekatan teori kecurangan hexagon dan spiritualitas manajer untuk mencegah resiko kecurangan laporan keuangan. Metode – Penelitian ini menggunakan metode studi kasus idiografik-konfiguratif. Adapun informan penelitian ini adalah sejumlah manajer. Temuan Utama – Penelitian ini mengungkap elemen kecurangan dan menemukan keterkaitan manajer sebagai motor pengendalian internal. Teori kecurangan dan spiritualitas mencegah potensi kecurangan laporan keuangan dengan meningkatkan moral/etika. Paket pengendalian diperlukan dalam manajemen kontrol. Implikasi Teori dan Kebijakan – Teori kecurangan dan spiritualitas memberikan pandangan yang baru terhadap aktifitas pencegahan risiko kecurangan laporan keuangan. Paket pengendalian berfungsi melengkapi pencegahan resiko kecurangan tersebut. Kebaruan Penelitian – Penelitian ini mengungkapkan paket pengendalian internal dengan menekankan teori kecurangan hexagon dan spiritualitas. Abstract – How Does the Internal Control Package Prevent Financial Report Fraud? Main Purpose – This research aims to build an internal control package using the hexagon fraud theory approach and manager spirituality to prevent the risk of financial report fraud. Method – This research uses an idiographic-configurative case study method. The informants for this research are several managers. Main Findings – This research reveals elements of fraud and finds the relevance of managers as the motor of internal control. Fraud theory and spirituality prevent potential financial statement fraud by improving morals/ethics. Control packages are required in control management. Theory and Practical Implications - Fraud theory and spirituality provide a new perspective on activities to prevent the risk of financial statement fraud. The control package functions to complete the prevention of fraud risks. Novelty – This research reveals an internal control package by emphasizing the hexagon fraud theory and spirituality.
{"title":"BAGAIMANA PAKET PENGENDALIAN INTERNAL MENCEGAH KECURANGAN LAPORAN KEUANGAN?","authors":"Arybowo Soedarsono, Sonhaji Sonhaji","doi":"10.21776/ub.jamal.2023.14.2.23","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.23","url":null,"abstract":"Abstrak – Bagaimana Paket Pengendalian Internal Mencegah Kecurangan Laporan Keuangan? Tujuan Utama – Penelitian ini bertujuan membangun paket pengendalian internal dengan pendekatan teori kecurangan hexagon dan spiritualitas manajer untuk mencegah resiko kecurangan laporan keuangan. Metode – Penelitian ini menggunakan metode studi kasus idiografik-konfiguratif. Adapun informan penelitian ini adalah sejumlah manajer. Temuan Utama – Penelitian ini mengungkap elemen kecurangan dan menemukan keterkaitan manajer sebagai motor pengendalian internal. Teori kecurangan dan spiritualitas mencegah potensi kecurangan laporan keuangan dengan meningkatkan moral/etika. Paket pengendalian diperlukan dalam manajemen kontrol. Implikasi Teori dan Kebijakan – Teori kecurangan dan spiritualitas memberikan pandangan yang baru terhadap aktifitas pencegahan risiko kecurangan laporan keuangan. Paket pengendalian berfungsi melengkapi pencegahan resiko kecurangan tersebut. Kebaruan Penelitian – Penelitian ini mengungkapkan paket pengendalian internal dengan menekankan teori kecurangan hexagon dan spiritualitas. Abstract – How Does the Internal Control Package Prevent Financial Report Fraud? Main Purpose – This research aims to build an internal control package using the hexagon fraud theory approach and manager spirituality to prevent the risk of financial report fraud. Method – This research uses an idiographic-configurative case study method. The informants for this research are several managers. Main Findings – This research reveals elements of fraud and finds the relevance of managers as the motor of internal control. Fraud theory and spirituality prevent potential financial statement fraud by improving morals/ethics. Control packages are required in control management. Theory and Practical Implications - Fraud theory and spirituality provide a new perspective on activities to prevent the risk of financial statement fraud. The control package functions to complete the prevention of fraud risks. Novelty – This research reveals an internal control package by emphasizing the hexagon fraud theory and spirituality.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035606","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}
Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.29
Erwan Erwan, Riki Martusa, Meythi Meythi
Abstrak – Apakah Profitabilitas, Leverage , dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan? Tujuan Utama - Penelitian ini bertujuan menginvestigasi pengaruh profitabilitas, leverage , dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan saat pandemi Covid-19. Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan sektor minyak dan gas yang terdaftar di BEI periode 2018-2021. Temuan Utama – Penelitian ini menemukan bahwa sebelum Covid-19, profitabilitas dan leverage memiliki pengaruh terhadap kesulitan keuangan. Namun, selama masa pandemi Covid-19, hanya leverage yang berpengaruh terhadap kesulitan keuangan. Selanjutnya, pengaruh ukuran perusahaan terhadap tingkat kesulitan keuangan tidak terdukung. Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori keagenan dalam kesulitan keuangan perusahaan. Pada aspek praktik, penelitian ini merekomendasikan lembaga keuangan untuk memprioritaskan pendanaan pada perusahaan di sektor minyak dan gas Kebaruan Penelitian - Kebaruan dari penelitian ini terletak pada pengujian yang komprehensif terhadap dampak profitabilitas, leverage , dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan selama masa pandemi Covid-19. Abstract – Do Profitability, Leverage, and Company Size Reduce Company Financial Difficulties? Main Purpose - This research investigates the influence of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic. Method – This research uses the multiple linear regression method. The sample is oil and gas sector companies listed on the IDX for 2018-2021. Main Findings – This research found that before Covid-19, profitability and leverage had an influence on financial distress. However, during the Covid-19 pandemic, only leverage had an effect. Furthermore, the influence of company size on financial difficulty is not supported. Theory and Practical Implications - The results of this research strengthen agency theory in corporate financial difficulties. In the practical aspect, this research recommends that financial institutions prioritize funding for companies in the oil and gas sector. Novelty - The novelty of this research lies in its comprehensive examination of the impact of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.
抽象——盈利能力、杠杆和企业规模是否减轻了企业的财务困难?本研究的主要目标是调查盈利能力、杠杆性和企业规模对Covid-19大流行前和爆发前财政困难的影响。方法——本研究采用了多种线性回归方法。本研究样本是2018-2021年北境注册的石油和天然气部门公司。主要发现——这项研究发现，在Covid-19之前，盈利能力和杠杆对财政困难有影响。然而，在Covid-19大流行期间，只有杠杆作用对财政困难产生影响。此外，企业规模对经济困难程度的影响是不受欢迎的。政策和理论的含义——这项研究加强了企业财务困境中的代理理论。在实践方面,这项研究建议金融机构优先考虑公司在石油和天然气部门资金这个新奇-新奇的研究在于全面影响盈利能力的测试,财务杠杆,大小公司对之前和期间Covid-19大流行。抽象——剖析、杠杆和公司裁员有困难吗?这项研究的目的是——这种研究涉及到盈利能力、影响力和金融巨头的影响，在Covid-19大恐慌之前和期间都是困难的。方法——这个研究用多种线性回归方法。样品是油气管道导管，有效期为2018-2021年。Main Findings——这项研究发现，在Covid-19之前，盈利能力和杠杆对金融压力有影响。在Covid-19大流行期间，只有杠杆作用。此外，金融困难公司的影响并不令人支持。Theory and Practical implition——这项研究的结果是这些公司财务困难的证据。在实践方面，这项研究要求对金融机构优先资助石油和天然气部门的伙伴。这些研究的小说——这些研究的小说具有比较性、影响力和金融巨头的影响，在Covid-19大流行期间也存在困难。
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Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.17
Dicky Wijaya, Tan Ming Kuang
Abstrak – Apakah Modal Intelektual dan ESG Mengurangi Kecurangan Akuntansi? Tujuan Utama – Tujuan dari penelitian ini adalah untuk melihat pengaruh modal intelektual serta peran moderasi ESG terhadap kecurangan akuntansi. Metode – Penelitian ini menggunakan analisis regresi logistik untuk menganalisis data. Sampel penelitian ini adalah seluruh perusahaan non-keuangan di Indonesia yang mempublikasikan laporan keuangannya secara konsisten dan memiliki skor ESG selama periode 2017-2021. Temuan Utama - Implementasi ESG memperkuat modal intelektual dalam mengurangi kecurangan akuntansi. Hal ini meningkatkan akuntabilitas dan transparansi perusahaan. Pada sisi lainnya, modal intelektual sendiri tidak mempengaruhi kecurangan akuntansi. Implikasi Teori dan Kebijakan - Penelitian mengimplikasikan bahwa penerapan ESG adalah upaya perusahaan memenuhi hak para pemangku kepentingan dan meminimalkan konflik agensi. Penelitian ini memberikan implikasi bagi regulator, perusahaan, dan investor untuk menerapkan ESG. Kebaruan Penelitian - Penelitian ini memiliki kebaruan untuk memosisikan ESG sebagai pemoderasi pengaruh modal intelektual dan kecurangan akuntansi. Abstract – Do Intellectual Capital and ESG Mitigate Accounting Fraud? Main Purpose – This research aims to examine the influence of intellectual capital and the moderating role of ESG on accounting fraud. Method – This research uses logistic regression analysis to analyze the data. The sample for this research is all non-financial companies in Indonesia that publish their financial reports consistently and have ESG scores during the 2017-2021 period. Main Findings – The ESG implementation strengthens intellectual capital in reducing accounting fraud. This implementation increases company accountability and transparency. On the other hand, intellectual capital itself does not affect accounting fraud. Theory and Practical Implications - Research implies that implementing ESG is a company's effort to fulfil the rights of stakeholders and minimize agency conflicts. This research provides implications for regulators, companies and investors to implement ESG. Novelty - This research has the novelty of positioning ESG as a moderating influence of intellectual capital and accounting fraud.
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Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.28
Niswatin Niswatin, Nilawaty Yusuf
Abstrak – Dulahu sebagai Model Penganggaran Universitas Berbasis Budaya Gorontalo Tujuan Utama – Penelitian ini bertujuan untuk mendesain model penganggaran di Universitas berbasis nilai budaya Gorontalo. Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Iinforman penelitian adalah pejabat, akademisi, sosiolog, dan budayawan. Temuan Utama – Penelitian ini menemukan tiga nilai dari tiga belas nilai yang diimplementasikan dalam setiap tahapan penganggaran. Nilai tersebut adalah dulohupa (musyawarah), heluma (mufakat), dan huyula (gotong royong). Model dulahu (matahari) yang diinternalisasi nilai islam kasih ( atiolo ) dan sayang ( toliango ) digunakan untuk mewujudkan penganggaran yang penuh keikhlasan. Implikasi Teori dan Kebijakan – Penelitian ini menawarkan model penganggaran universitas berbasis nilai kearifan lokal Gorontalo. Hasil penelitian dapat memberikan kontribusi bagi universitas dalam mewujudkan good university governance . Kebaruan Penelitian – Penelitian ini menggali nilai budaya Gorontalo untuk dijadikan dasar dalam model penganggaran universitas. Abstract – Dulahu as a University Budgeting Model Based on Gorontalo Culture Main Purpose – This research aims to design a budgeting model at the University based on Gorontalo cultural values. Method – This research uses a qualitative descriptive method. Research informants are officials, academics, sociologists, and cultural figures. Main Findings – This research found three out of thirteen values implemented in each budgeting stage. These values are "dulohupa" (deliberation), "heluma" (consensus), and "huyula" (cooperation). The "dulahu" (sun) model, which internalizes the Islamic values of love ("atiolo") and compassion ("toliango"), is used to realize budgeting that is full of sincerity. Theory and Practical Implications – This research offers a university budgeting model based on Gorontalo's local wisdom values. The research results can contribute to universities in realizing good university governance. Novelty - This research explores Gorontalo cultural values to serve as a basis for the university budgeting model.
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Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.27
Golrida Karyawati Purba, Indra Halim
Abstrak - Tantangan Implementasi IFRS 10 dalam Mengidentifikasi Pihak Pengendali Tujuan Utama - Penelitian ini bertujuan menganalisis efektifitas implementasi IFRS 10 pada aspek entitas pengendali. Metode - Penelitian ini menggunakan metode eksploratif. Peneliti mengungkapkan hambatan IFRS 10 dalam mengidentifikasi pihak pengendali. Temuan Utama - IFRS 10 belum memberikan kontribusi yang signifikan bagi peningkatan praktik bisnis dan pelaporan keuangan. Minimnya kontribusi disebabkan karena principle-based belum dieksekusi dengan baik dalam mengidentifikasi pihak pengendali. Implementasi IFRS 10 pada konteks negara-negara yang didominasi bisnis keluarga berstruktur piramida memiliki tantangan yang lebih berat. Implikasi Teori dan Kebijakan - Penelitian ini mengungkap kompleksitas teori agensi pada konteks grup bisnis keluarga berstruktur piramida yang sulit diidentifikasi. Hasil penelitian ini dapat digunakan oleh regulator akuntansi khususnya di negara-negara yang didominasi bisnis keluarga berstruktur piramida dalam mengevaluasi implementasi IFRS 10 Kebaharuan Penelitian - Sejauh ini penelitian yang mengeksplorasi hambatan implementasi IFRS 10 dalam mengidentifikasi pihak pengendali sangat terbatas. Abstract - Challenges of IFRS 10 Implementation in Identifying Controlling Parties Main Purpose - This research aims to analyze the effectiveness of IFRS 10 implementation in the controlling entity aspect. Method - This research uses an exploratory method. Researchers reveal the obstacles of IFRS 10 in identifying controlling parties. Main Findings - IFRS 10 has not significantly improved business practices and financial reporting significantly. The lack of contribution happened because the principle-based has not been implemented properly in identifying the controlling party. Implementing IFRS 10 in the context of countries dominated by pyramid-structured family businesses poses more severe challenges. Theory and Practical Implications - This research reveals the complexity of agency theory in the context of pyramid-structured family business groups that are difficult to identify. The results of this research can be used by accounting regulators, especially in countries dominated by pyramid-structured family businesses, in evaluating the implementation of IFRS 10 Novelty - Research exploring barriers to IFRS 10 implementation in identifying controlling parties is minimal.
{"title":"TANTANGAN IMPLEMENTASI IFRS 10 DALAM MENGIDENTIFIKASI PIHAK PENGENDALI","authors":"Golrida Karyawati Purba, Indra Halim","doi":"10.21776/ub.jamal.2023.14.2.27","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.27","url":null,"abstract":"Abstrak - Tantangan Implementasi IFRS 10 dalam Mengidentifikasi Pihak Pengendali Tujuan Utama - Penelitian ini bertujuan menganalisis efektifitas implementasi IFRS 10 pada aspek entitas pengendali. Metode - Penelitian ini menggunakan metode eksploratif. Peneliti mengungkapkan hambatan IFRS 10 dalam mengidentifikasi pihak pengendali. Temuan Utama - IFRS 10 belum memberikan kontribusi yang signifikan bagi peningkatan praktik bisnis dan pelaporan keuangan. Minimnya kontribusi disebabkan karena principle-based belum dieksekusi dengan baik dalam mengidentifikasi pihak pengendali. Implementasi IFRS 10 pada konteks negara-negara yang didominasi bisnis keluarga berstruktur piramida memiliki tantangan yang lebih berat. Implikasi Teori dan Kebijakan - Penelitian ini mengungkap kompleksitas teori agensi pada konteks grup bisnis keluarga berstruktur piramida yang sulit diidentifikasi. Hasil penelitian ini dapat digunakan oleh regulator akuntansi khususnya di negara-negara yang didominasi bisnis keluarga berstruktur piramida dalam mengevaluasi implementasi IFRS 10 Kebaharuan Penelitian - Sejauh ini penelitian yang mengeksplorasi hambatan implementasi IFRS 10 dalam mengidentifikasi pihak pengendali sangat terbatas. Abstract - Challenges of IFRS 10 Implementation in Identifying Controlling Parties Main Purpose - This research aims to analyze the effectiveness of IFRS 10 implementation in the controlling entity aspect. Method - This research uses an exploratory method. Researchers reveal the obstacles of IFRS 10 in identifying controlling parties. Main Findings - IFRS 10 has not significantly improved business practices and financial reporting significantly. The lack of contribution happened because the principle-based has not been implemented properly in identifying the controlling party. Implementing IFRS 10 in the context of countries dominated by pyramid-structured family businesses poses more severe challenges. Theory and Practical Implications - This research reveals the complexity of agency theory in the context of pyramid-structured family business groups that are difficult to identify. The results of this research can be used by accounting regulators, especially in countries dominated by pyramid-structured family businesses, in evaluating the implementation of IFRS 10 Novelty - Research exploring barriers to IFRS 10 implementation in identifying controlling parties is minimal.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035605","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}
Abstrak - Apakah Praktik Penghindaran Pajak Meningkatkan Nilai Perusahaan? Tujuan Utama - Penelitian menguji baik pengaruh penghindaran pajak atas nilai perusahaan serta efek interaksi penghindaran pajak dan risiko pajak terhadap nilai perusahaan. Metode - Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian adalah perindustrian manufaktur yang tercantum pada BEI untuk periode 2017-2021. Temuan Utama - Penelitian ini menunjukkan bahwa penghindaran perpajakan memberi pengurangan nilai perusahaan. Efek interaksi melalui uji moderasi menunjukkan bahwa perusahaan dengan risiko pajak tinggi memperkuat pengaruh penghindaran pajak. Namun interaksi tersebut berdampak pada menurunnya nilai perusahaan. Implikasi Teori dan Kebijakan - Pada aspek teori, penelitian ini menunjukkan teori agensi relevan dalam penghindaran pajak. Pada aspek praktik, penelitian ini merekomendasikan otoritas pajak untuk merumuskan sistem internal kontrol perusahaan yang menyajikan dan mengungkapkan informasi mengenai aspek perpajakan dan analisis risikonya. Kebaruan Penelitian – Kebaruan penelitian ini nampak dari uji pengaruh interaktif dari penghindaran pajak serta risiko pajak pada nilai perusahaan Abstract - Do Tax Avoidance Practices Increase Company Value? Main Purpose - The research examines the effect of tax avoidance on firm value and the interaction effect of tax avoidance and tax risk on firm value. Method - This research uses the multiple linear regression method. The research sample is the manufacturing industry listed on the IDX for 2017-2021. Main Findings - This research shows that tax avoidance reduces company value. The interaction effect through the moderation test shows that companies with high tax risk strengthen the effect of tax avoidance. However, this interaction has an impact on decreasing company value. Theory and Practical Implications - In the theoretical aspect, this research shows that agency theory is relevant to tax avoidance. In the practical aspect, this research recommends that tax authorities formulate a company internal control system that presents and discloses tax aspects and risk analysis information. Novelty - The novelty of this research appears from testing the interactive influence of tax avoidance and tax risk on company value
{"title":"APAKAH PRAKTIK PENGHINDARAN PAJAK MENINGKATKAN NILAI PERUSAHAAN?","authors":"Yenni Mangoting, Oviliani Yenty Yuliana, Angelina Yulianto, Meivina Meivina","doi":"10.21776/ub.jamal.2023.14.2.21","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.21","url":null,"abstract":"Abstrak - Apakah Praktik Penghindaran Pajak Meningkatkan Nilai Perusahaan? Tujuan Utama - Penelitian menguji baik pengaruh penghindaran pajak atas nilai perusahaan serta efek interaksi penghindaran pajak dan risiko pajak terhadap nilai perusahaan. Metode - Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian adalah perindustrian manufaktur yang tercantum pada BEI untuk periode 2017-2021. Temuan Utama - Penelitian ini menunjukkan bahwa penghindaran perpajakan memberi pengurangan nilai perusahaan. Efek interaksi melalui uji moderasi menunjukkan bahwa perusahaan dengan risiko pajak tinggi memperkuat pengaruh penghindaran pajak. Namun interaksi tersebut berdampak pada menurunnya nilai perusahaan. Implikasi Teori dan Kebijakan - Pada aspek teori, penelitian ini menunjukkan teori agensi relevan dalam penghindaran pajak. Pada aspek praktik, penelitian ini merekomendasikan otoritas pajak untuk merumuskan sistem internal kontrol perusahaan yang menyajikan dan mengungkapkan informasi mengenai aspek perpajakan dan analisis risikonya. Kebaruan Penelitian – Kebaruan penelitian ini nampak dari uji pengaruh interaktif dari penghindaran pajak serta risiko pajak pada nilai perusahaan Abstract - Do Tax Avoidance Practices Increase Company Value? Main Purpose - The research examines the effect of tax avoidance on firm value and the interaction effect of tax avoidance and tax risk on firm value. Method - This research uses the multiple linear regression method. The research sample is the manufacturing industry listed on the IDX for 2017-2021. Main Findings - This research shows that tax avoidance reduces company value. The interaction effect through the moderation test shows that companies with high tax risk strengthen the effect of tax avoidance. However, this interaction has an impact on decreasing company value. Theory and Practical Implications - In the theoretical aspect, this research shows that agency theory is relevant to tax avoidance. In the practical aspect, this research recommends that tax authorities formulate a company internal control system that presents and discloses tax aspects and risk analysis information. Novelty - The novelty of this research appears from testing the interactive influence of tax avoidance and tax risk on company value","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035618","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}
Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.19
Agus Arianto Toly, Felice Sukintjo, Kathrine Kathrine
Abstrak – Pentingkah Profil CEO dalam Agresivitas Pajak? Tujuan Utama – Penelitian ini bertujuan memberikan bukti lebih lanjut terkait pengaruh profil CEO terhadap agresivitas pajak. Metode – Penelitian menggunakan metode regresi Weighted Least Square . Sampel penelitian mencakup perusahaan sektor non-finansial di Bursa Efek Indonesia dengan market cap terbesar tahun 2019-2021. Temuan Utama – Terdapat Indikator profil CEO, yaitu generasi dan kewarganegaraan turut mempengaruhi kecenderungan perilaku agresivitas pajak. Generasi CEO yang lebih tinggi berkaitan pada timbulnya agresivitas pajak yang lebih tinggi. Selain itu, CEO yang berasal dari warga negara lokal cenderung terlibat pada praktik agresivitas pajak. Implikasi Teori dan Kebijakan – Implementasi teori upper echelon dalam penelitian ini menjurus kepada CEO dengan profil tertentu dapat berpengaruh terhadap risk appetite pajak perusahaan. Hal ini dapat menjadi pertimbangan yang dapat disesuaikan dengan preferensi pemegang saham dalam menentukan susunan direksi. Kebaruan Penelitian – Penelitian ini memberikan bukti baru mengenai pengaruh profil CEO terhadap agresivitas pajak. Abstract – Are CEO Profiles Important in Tax Aggressiveness? Main Purpose – This research aims to provide further evidence regarding the influence of CEO profiles on tax aggressiveness. Method – The research uses the Weighted Least Square regression method. The research sample includes non-financial sector companies on the Indonesia Stock Exchange with the largest market cap in 2019-2021. Main Findings – There are CEO profile indicators, namely generation and nationality, which also influence the tendency for tax-aggressive behavior. A higher CEO generation is related to a higher incidence of tax aggressiveness. In addition, CEOs who are local citizens tend to be involved in tax-aggressive practices. Theory and Practical Implications - Implementing upper-echelon theory in this research leads to CEOs with specific profiles that can influence the company's tax risk appetite. These findings can be a consideration that can be adjusted to shareholder preferences in determining the composition of the board of directors. Novelty – This research provides new evidence regarding the influence of CEO profiles on tax aggressiveness.
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Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.16
Meryana Jessica, Rusliyawati Rusliyawati
Abstrak - Rahasia Guanxi dalam Praktik Akuntansi dan Bisnis Etnis Tionghoa. Tujuan Utama – Penelitian ini berupaya untuk memahami implementasi budaya guanxi dalam pengambilan praktik akuntansi dan bisnis. Metode – Penelitian ini menggunakan pendekatan studi kasus konfigurasi-ideografik. Beberapa pemilik bisnis yang berasal dari etnis Tionghoa dipilih sebagai informan. Temuan Utama – Budaya guanxi memiliki akar dalam tradisi dan nilai-nilai sosial. Budaya ini sering menunjukkan kontradiksi dengan praktik akuntansi dan bisnis yang umumnya diadopsi dalam lingkungan bisnis modern. Semua bisnis yang diobservasi telah melaksanakan implementasi budaya guanxi , yang pada akhirnya berkontribusi pada keberlangsungan usaha. Implikasi Teori dan Kebijakan – Temuan ini relevan dengan teori budaya karena budaya guanxi yang kuat dan hubungan interpersonal yang erat dalam bisnis dapat mempengaruhi keberhasilan dan keberlanjutan perusahaan. Selain itu, pencatatan akuntansi yang baik dapat memberikan informasi yang akurat untuk pengambilan keputusan bisnis yang lebih baik Kebaruan Penelitian – Implementasi budaya guanxi dalam praktik akuntansi dan bisnis jarang diteliti. Abstract - Guanxi Secrets in Chinese Ethnic Accounting and Business Practices Main Purpose – This research seeks to understand the implementation of guanxi culture in accounting and business practices. Method – This research uses a configurational-ideographic case study approach. Several business owners of Chinese ethnicity were selected as informants. Main Findings – Guanxi culture has roots in traditions and social values. This culture often contradicts the accounting and business practices adopted in the modern business environment. All businesses observed have implemented a guanxi culture, contributing to business sustainability. Theory and Practical Implications – These findings are relevant to cultural theory because a strong guanxi culture and close interpersonal relationships in business can influence a company's success and sustainability. Good accounting records can also provide accurate information for making better business decisions. Novelty – Implementing guanxi culture in accounting and business practices has rarely been researched.
{"title":"RAHASIA GUANXI DALAM PRAKTIK AKUNTANSI DAN BISNIS ETNIS TIONGHOA","authors":"Meryana Jessica, Rusliyawati Rusliyawati","doi":"10.21776/ub.jamal.2023.14.2.16","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.16","url":null,"abstract":"Abstrak - Rahasia Guanxi dalam Praktik Akuntansi dan Bisnis Etnis Tionghoa. Tujuan Utama – Penelitian ini berupaya untuk memahami implementasi budaya guanxi dalam pengambilan praktik akuntansi dan bisnis. Metode – Penelitian ini menggunakan pendekatan studi kasus konfigurasi-ideografik. Beberapa pemilik bisnis yang berasal dari etnis Tionghoa dipilih sebagai informan. Temuan Utama – Budaya guanxi memiliki akar dalam tradisi dan nilai-nilai sosial. Budaya ini sering menunjukkan kontradiksi dengan praktik akuntansi dan bisnis yang umumnya diadopsi dalam lingkungan bisnis modern. Semua bisnis yang diobservasi telah melaksanakan implementasi budaya guanxi , yang pada akhirnya berkontribusi pada keberlangsungan usaha. Implikasi Teori dan Kebijakan – Temuan ini relevan dengan teori budaya karena budaya guanxi yang kuat dan hubungan interpersonal yang erat dalam bisnis dapat mempengaruhi keberhasilan dan keberlanjutan perusahaan. Selain itu, pencatatan akuntansi yang baik dapat memberikan informasi yang akurat untuk pengambilan keputusan bisnis yang lebih baik Kebaruan Penelitian – Implementasi budaya guanxi dalam praktik akuntansi dan bisnis jarang diteliti. Abstract - Guanxi Secrets in Chinese Ethnic Accounting and Business Practices Main Purpose – This research seeks to understand the implementation of guanxi culture in accounting and business practices. Method – This research uses a configurational-ideographic case study approach. Several business owners of Chinese ethnicity were selected as informants. Main Findings – Guanxi culture has roots in traditions and social values. This culture often contradicts the accounting and business practices adopted in the modern business environment. All businesses observed have implemented a guanxi culture, contributing to business sustainability. Theory and Practical Implications – These findings are relevant to cultural theory because a strong guanxi culture and close interpersonal relationships in business can influence a company's success and sustainability. Good accounting records can also provide accurate information for making better business decisions. Novelty – Implementing guanxi culture in accounting and business practices has rarely been researched.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035795","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}
Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.26
Pregnandia Ladina, Muhammad Saifi, Nur Imamah
Abstrak – Apakah Pelaporan Terintegrasi Membawa Berkah ketika Covid-19? Tujuan Utama – Penelitian ini bertujuan menguji reaksi pelaporan terintegrasi ketika Covid-19. Metode – Penelitian ini menggunakan analisis regresi berganda. Sampel penelitian ini adalah perusahaan sektor kesehatan yang terdaftar di BEI selama tahun 2020-2021. Temuan Utama – Hasil pengujian menunjukkan sebagian besar perusahaan sektor kesehatan hanya melaporakan pengungkapan umum saja dari empat unsur pelaporan terintegrasi. Pengungkapan yang tidak banyak dilaporkan terkait dengan ekonomi, lingkungan, dan sosial. Implikasinya, pelaporan keuangan terintegrasi belum bisa menjadi berkah atau tidak menunjukkan reaksi yang berarti ketika Covid-19. Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan teori agensi juga terjadi dalam perusahaan sektor kesehatan. Selain itu, penelitian ini juga merekomendasikan pembenahan dalam mekanisme pelaporan keuangan terintegrasi. Kebaruan Penelitian – Penelitian ini memfokuskan relevansi pelaporan terintegrasi pada saat kondisi Covid-19 khususnya sektor kesehatan. Abstract – Does Integrated Reporting Bring Blessings during Covid-19? Main Purpose – This research tests the reaction to integrated reporting during Covid-19. Method – This research uses multiple regression analysis. The sample for this research is healthcare sector companies listed on the IDX during 2020-2021. Main Findings – The test results show that most health sector companies only report general disclosures of the four elements of integrated reporting. Less reported disclosures relate to the economy, environment, and society. The implication is that integrated reporting cannot be a blessing or does not show a meaningful reaction during Covid-19. Theory and Practical Implications – This research shows agency theory also occurs in health sector companies. Apart from that, this research also recommends improvements to the integrated reporting mechanism. Novelty - This research focuses on the relevance of integrated reporting during Covid-19, especially in the healthcare sector.
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