Pub Date : 2023-11-20DOI: 10.20473/jraba.v8i2.48559
Rahayu Damayanti, Zaldy Adrianto
The study examines the effectiveness, challenges, and best machine learning algorithms for detecting e-commerce fraud. This study uses a systematic literature review to evaluate the effectiveness of machine learning-based e-commerce fraud detection, identify challenges, and identify the most effective techniques. The study examinedliterature extracted from the ScienceDirect, Emeralds, Wiley, and Springer databases, identifying 29 publications from recognized journals from 2012–2022, filtered using limitations and quality assessment criteria, and assessing paper eligibility. This study reveals that machine learning significantly enhances the accuracy of detecting e-commerce fraud. Yet, there are a number of issues that need to be resolved before machine learning can be utilized to detect e-commerce fraud. Poorer-quality data distribution is the biggest challenge in detecting e-commerce fraud. In order to determine the best machine learning strategy, the model's accuracy was also evaluated, and it was discovered that random forests performed the best in terms of accuracy. This study increases theoretical contributions as a continuation of previous research relevant to the concept of machine learning in detecting fraud in e-commerce. Then, based on the random forest's greater precision, it provides practical advice to e-commerce firms as a basis for decision-makers to find a suitable machine learning technique for fraud detection.
{"title":"MACHINE LEARNING FOR E-COMMERCE FRAUD DETECTION","authors":"Rahayu Damayanti, Zaldy Adrianto","doi":"10.20473/jraba.v8i2.48559","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.48559","url":null,"abstract":"The study examines the effectiveness, challenges, and best machine learning algorithms for detecting e-commerce fraud. This study uses a systematic literature review to evaluate the effectiveness of machine learning-based e-commerce fraud detection, identify challenges, and identify the most effective techniques. The study examinedliterature extracted from the ScienceDirect, Emeralds, Wiley, and Springer databases, identifying 29 publications from recognized journals from 2012–2022, filtered using limitations and quality assessment criteria, and assessing paper eligibility. This study reveals that machine learning significantly enhances the accuracy of detecting e-commerce fraud. Yet, there are a number of issues that need to be resolved before machine learning can be utilized to detect e-commerce fraud. Poorer-quality data distribution is the biggest challenge in detecting e-commerce fraud. In order to determine the best machine learning strategy, the model's accuracy was also evaluated, and it was discovered that random forests performed the best in terms of accuracy. This study increases theoretical contributions as a continuation of previous research relevant to the concept of machine learning in detecting fraud in e-commerce. Then, based on the random forest's greater precision, it provides practical advice to e-commerce firms as a basis for decision-makers to find a suitable machine learning technique for fraud detection.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"10 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139256354","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 : 2023-11-20DOI: 10.20473/jraba.v8i2.51157
Larassanti Kusumosari, Shiddiq Nur Rahardjo
This study aims to examine the effect of audit committee effectiveness on financial statement fraud. This research type is explanatory research. The research population is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sampling method used is a purposive sampling with a total sample of 141 annual reports. The data collection method used content analysis on annual report. This study used logistic regression analysis assisted by EViews13 software. The results showed that the effectiveness of the audit committee, proxied by financial expertise, accounting expertise, and the number of audit committee meetings had negative and significant effect on financial statement fraud. This study contributes by strengthening agency theory, where the findings prove that the effectiveness of the audit committee can overcome agency conflicts and minimize financial statement fraud. Practically, this research contributes to regulators to develop policies regarding the work guidelines of the audit committee as a supervisory body for the financial reporting process and to investors to be able to improve investment decision strategies by analyzing the audit committee structure as a party that ensures the reliability of financial statements which are the basis for corporate decision making.
{"title":"AUDIT COMMITTEE EFFECTIVENESS AS FRAUD PREVENTION MECHANISMS","authors":"Larassanti Kusumosari, Shiddiq Nur Rahardjo","doi":"10.20473/jraba.v8i2.51157","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.51157","url":null,"abstract":"This study aims to examine the effect of audit committee effectiveness on financial statement fraud. This research type is explanatory research. The research population is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sampling method used is a purposive sampling with a total sample of 141 annual reports. The data collection method used content analysis on annual report. This study used logistic regression analysis assisted by EViews13 software. The results showed that the effectiveness of the audit committee, proxied by financial expertise, accounting expertise, and the number of audit committee meetings had negative and significant effect on financial statement fraud. This study contributes by strengthening agency theory, where the findings prove that the effectiveness of the audit committee can overcome agency conflicts and minimize financial statement fraud. Practically, this research contributes to regulators to develop policies regarding the work guidelines of the audit committee as a supervisory body for the financial reporting process and to investors to be able to improve investment decision strategies by analyzing the audit committee structure as a party that ensures the reliability of financial statements which are the basis for corporate decision making.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"302 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139255865","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}
Penelitian ini bertujuan untuk mengetahui potensi penerimaan retribusi persampahan di Kota Mojokerto. Penelitian ini merupakan sebuah penelitian kualitatif deskriptif dengan menggunakan data time series. Penelitian ini dilakukan di Dinas Lingkungan Hidup Kota Mojokerto. Objek penelitian yaitu laporan realisasi penerimaan retribusi persampahan tahun 2021 – 2022 dan Data BPS terkait dengan pelanggan PDAM. Metode analisis data adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sampai saat ini pemungutan retribusi daerah di Kota Mojokerto dilakukan berdasarkan Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah serta Peraturan Daerah Kota Mojokerto No. 8 Tahun 2011 tentang Retribusi Jasa Umum. Sejak saat itu belum ada perubahan. Hasil penelitian juga menunjukkan bahwa dari total biaya penanganan sampah yang dikeluarkan selama 1 tahun atau sebesar Rp 5.477.061.600, penerimaan retribusi sampah non rumah tangga hanya mampu menutup 5% dari total penerimaan retribusi yang dibutuhkan yaitu sebesar Rp.278.394.600. Penerimaan tersebut perlu ditingkatkan untuk meningkatkan pelayanan persampahan di Kota Mojokerto. Hasil penelitian terkait potensi penerimaan retribusi di Kota Mojokerto menunjukkan bahwa kenaikan penerimaan retribusi dapat terjadi jika tarif yang sudah ada dinaikkan sampai dengan 2x lipat setiap tahunnya. Selain itu pemerintah Kota Mojokerto juga harus menetapkan klasifikasi wajib retribusi bagi rumah tangga. Hasil penelitian ini diharapkan mampu memberikan kontribusi secara teoritis yaitu memperkuat dan memperkaya literasi terkait dengan strategi optimalisasi retribusi persampahan untuk menaikkan Pendapatan Asli Daerah (PAD). Selain itu, penelitian ini diharapkan berkontribusi secara praktis terhadap kebijakan Pemerinta Kota Mojokerto sebagai bahan pertimbangan dalam perubahan peraturan terkait retribusi sampah dan kenaikan tarif.
{"title":"Strategi Peningkatan Pendapatan Daerah Melalui Retribusi Lingkungan Di Kota Mojokerto","authors":"Puji Handayati Handoyo, Budi Eko Soetjipto, Etty Soesilowati, Ratna Dwi Nastiti","doi":"10.20473/jraba.v8i2.48484","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.48484","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui potensi penerimaan retribusi persampahan di Kota Mojokerto. Penelitian ini merupakan sebuah penelitian kualitatif deskriptif dengan menggunakan data time series. Penelitian ini dilakukan di Dinas Lingkungan Hidup Kota Mojokerto. Objek penelitian yaitu laporan realisasi penerimaan retribusi persampahan tahun 2021 – 2022 dan Data BPS terkait dengan pelanggan PDAM. Metode analisis data adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sampai saat ini pemungutan retribusi daerah di Kota Mojokerto dilakukan berdasarkan Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah serta Peraturan Daerah Kota Mojokerto No. 8 Tahun 2011 tentang Retribusi Jasa Umum. Sejak saat itu belum ada perubahan. Hasil penelitian juga menunjukkan bahwa dari total biaya penanganan sampah yang dikeluarkan selama 1 tahun atau sebesar Rp 5.477.061.600, penerimaan retribusi sampah non rumah tangga hanya mampu menutup 5% dari total penerimaan retribusi yang dibutuhkan yaitu sebesar Rp.278.394.600. Penerimaan tersebut perlu ditingkatkan untuk meningkatkan pelayanan persampahan di Kota Mojokerto. Hasil penelitian terkait potensi penerimaan retribusi di Kota Mojokerto menunjukkan bahwa kenaikan penerimaan retribusi dapat terjadi jika tarif yang sudah ada dinaikkan sampai dengan 2x lipat setiap tahunnya. Selain itu pemerintah Kota Mojokerto juga harus menetapkan klasifikasi wajib retribusi bagi rumah tangga. Hasil penelitian ini diharapkan mampu memberikan kontribusi secara teoritis yaitu memperkuat dan memperkaya literasi terkait dengan strategi optimalisasi retribusi persampahan untuk menaikkan Pendapatan Asli Daerah (PAD). Selain itu, penelitian ini diharapkan berkontribusi secara praktis terhadap kebijakan Pemerinta Kota Mojokerto sebagai bahan pertimbangan dalam perubahan peraturan terkait retribusi sampah dan kenaikan tarif.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"2 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139259532","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 : 2023-11-20DOI: 10.20473/jraba.v8i2.47337
Iswajuni, Bryan Luke
Penelitian ini bertujuan untuk menguji moderasi kemampuan manajerial pada hubungan ketidakpastian lingkungan terhadap manajemen laba. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2021 sebanyak 344 sampel. . Hasil penelitian menunjukkan bahwa ketidakpastian lingkungan berhubungan positif terhadap manajemen laba. Hasil penelitian mengindikasikan bahwa ketidakpastian lingkungan berhubungan positif terhadap manajemen laba dan moderasi kemampuan manajerial terbukti memperlemah hubungan ketidakpastian lingkungan terhadap manajemen laba.
{"title":"KETIDAKPASTIAN LINGKUNGAN DAN MANAJEMEN LABA DENGAN KEMAMPUAN MANAJERIAL SEBAGAI VARIABEL MODERASI","authors":"Iswajuni, Bryan Luke","doi":"10.20473/jraba.v8i2.47337","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.47337","url":null,"abstract":"Penelitian ini bertujuan untuk menguji moderasi kemampuan manajerial pada hubungan ketidakpastian lingkungan terhadap manajemen laba. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2021 sebanyak 344 sampel. . Hasil penelitian menunjukkan bahwa ketidakpastian lingkungan berhubungan positif terhadap manajemen laba. Hasil penelitian mengindikasikan bahwa ketidakpastian lingkungan berhubungan positif terhadap manajemen laba dan moderasi kemampuan manajerial terbukti memperlemah hubungan ketidakpastian lingkungan terhadap manajemen laba.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"191 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139256271","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 : 2023-11-20DOI: 10.20473/jraba.v8i2.49927
Nadia Husnaningtyas, Totok Dewayanto
This research aims to assess the usage of unsupervised learning in detecting financial fraud across various financial industries by identifying cognitive constructs, benefits, economic optimization, and challenges associated with fraud detection necessitating innovative approaches for effective detection. This study conducts Systematic Literature Review following PRISMA protocol for article selection of 27 journal articles published between 2010 and 2023, sourced from Scopus database. The analysis discloses that unsupervised learning has been implemented across diverse financial sectors, including online payments, insurance, and prominently in banking, especially for identifying anomalies in credit card transactions. K-Means is the most popular method used in unsupervised learning. Nevertheless, there are ongoing challenges that require solutions to ensure the efficacy of machine learning implementation, encompassing issues like class imbalance and the complexity of fraudulent activities. In theoretical terms, this research provides an understanding of cognitive concepts, benefits and applications, challenges, and practical recommendations in the use of unsupervised learning for financial fraud detection. This is useful for practical implementation, benefiting industry practitioners in selecting appropriate models with datasets that have the potential to enhance detection system accuracy and reduce financial losses due to fraud.
{"title":"FINANCIAL FRAUD DETECTION AND MACHINE LEARNING ALGORITHM (UNSUPERVISED LEARNING): SYSTEMATIC LITERATURE REVIEW","authors":"Nadia Husnaningtyas, Totok Dewayanto","doi":"10.20473/jraba.v8i2.49927","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.49927","url":null,"abstract":"This research aims to assess the usage of unsupervised learning in detecting financial fraud across various financial industries by identifying cognitive constructs, benefits, economic optimization, and challenges associated with fraud detection necessitating innovative approaches for effective detection. This study conducts Systematic Literature Review following PRISMA protocol for article selection of 27 journal articles published between 2010 and 2023, sourced from Scopus database. The analysis discloses that unsupervised learning has been implemented across diverse financial sectors, including online payments, insurance, and prominently in banking, especially for identifying anomalies in credit card transactions. K-Means is the most popular method used in unsupervised learning. Nevertheless, there are ongoing challenges that require solutions to ensure the efficacy of machine learning implementation, encompassing issues like class imbalance and the complexity of fraudulent activities. In theoretical terms, this research provides an understanding of cognitive concepts, benefits and applications, challenges, and practical recommendations in the use of unsupervised learning for financial fraud detection. This is useful for practical implementation, benefiting industry practitioners in selecting appropriate models with datasets that have the potential to enhance detection system accuracy and reduce financial losses due to fraud.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"200 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139254822","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 : 2023-11-20DOI: 10.20473/jraba.v8i2.45562
Gregorius Jeandry, Nurdin
This study aims to examine the effect of the company's business strategy on the stock price crash risk and examine the role of ESG disclosure as moderation in the relationship between business strategy and the stock price crash risk. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2022. The sampling technique used was saturation sampling, with a total of 609 observations. Data collection techniques use content analysis. The data analysis technique uses ordinary least squares. This study found that firm strategy with the prospector typology affect the stock price crash risk, while the defenders and analyzers typologies have no effect on the stock price crash risk. ESG disclosure can weaken the effect of the business strategies of the prospector, defender, and analyzer typologies on stock price crash risk. Additional analysis found that ESG can reduce the risk of future stock price crashes. The contribution to signal theory is that there is consistently a strategic motivation for management to control good and bad information for the public. Bad information can cause the risk of price crashes to be higher than good information. Through ESG disclosure, it can provide positive signals to the public so that the risk of stock price crashes is low. The practical contribution for investors is as an investment strategy by paying more attention to the tendency of stock price crashes. For the government as a basis for making economic policies to create a well-maintained business climate.
{"title":"THE MODERATING ROLE OF ESG DISCLOSURE ON FIRM STRATEGY AND STOCK PRICE CRASH RISK","authors":"Gregorius Jeandry, Nurdin","doi":"10.20473/jraba.v8i2.45562","DOIUrl":"https://doi.org/10.20473/jraba.v8i2.45562","url":null,"abstract":"This study aims to examine the effect of the company's business strategy on the stock price crash risk and examine the role of ESG disclosure as moderation in the relationship between business strategy and the stock price crash risk. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2022. The sampling technique used was saturation sampling, with a total of 609 observations. Data collection techniques use content analysis. The data analysis technique uses ordinary least squares. This study found that firm strategy with the prospector typology affect the stock price crash risk, while the defenders and analyzers typologies have no effect on the stock price crash risk. ESG disclosure can weaken the effect of the business strategies of the prospector, defender, and analyzer typologies on stock price crash risk. Additional analysis found that ESG can reduce the risk of future stock price crashes. The contribution to signal theory is that there is consistently a strategic motivation for management to control good and bad information for the public. Bad information can cause the risk of price crashes to be higher than good information. Through ESG disclosure, it can provide positive signals to the public so that the risk of stock price crashes is low. The practical contribution for investors is as an investment strategy by paying more attention to the tendency of stock price crashes. For the government as a basis for making economic policies to create a well-maintained business climate.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"53 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139257403","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}
The purpose of this research is to find out, test and analyze the effect of leverage and company size on profitability. To find out, test and analyze the effect of leverage and company size on sukuk ratings. To find out, test and analyze the effect of profitability on sukuk ratings. To find out, test and analyze Profitability mediates the influence of leverage and company size on sukuk ratings. The type of research used in this research is associative quantitative research. The total number of companies registered on the Jakarta Islamic Index (JII) in 2018-2021 which is the population in this research is 44 companies. Based on the criteria, the companies that can be used as samples in this research are 15 companies. Data analysis in this research is a statistical analysis method using Structural Equation Modeling (SEM) type Partial Least Squares (SEM PLS). Based on research results. The t-statistic value of 4,414>1.98 and P-value 0.000<0.05 indicate that DER has an effect on the sukuk rating.
{"title":"PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP RATING SUKUK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX)","authors":"","doi":"10.30596/16797","DOIUrl":"https://doi.org/10.30596/16797","url":null,"abstract":"The purpose of this research is to find out, test and analyze the effect of leverage and company size on profitability. To find out, test and analyze the effect of leverage and company size on sukuk ratings. To find out, test and analyze the effect of profitability on sukuk ratings. To find out, test and analyze Profitability mediates the influence of leverage and company size on sukuk ratings. The type of research used in this research is associative quantitative research. The total number of companies registered on the Jakarta Islamic Index (JII) in 2018-2021 which is the population in this research is 44 companies. Based on the criteria, the companies that can be used as samples in this research are 15 companies. Data analysis in this research is a statistical analysis method using Structural Equation Modeling (SEM) type Partial Least Squares (SEM PLS). Based on research results. The t-statistic value of 4,414>1.98 and P-value 0.000<0.05 indicate that DER has an effect on the sukuk rating.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135487514","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}
Metode analisis data menggunakan Regresi Panel, dan kumpulan data mencakup data cross-sectional dan time series. Tiga metode yang di pakai yaitu, Uji Chow, Uji Hausman, dan Uji Langrange sering digunakan saat mengestimasi model regresi menggunakan data panel. Temuan penelitian ini menunjukkan bahwa Random Effect Model adalah model regresi terbaik untuk digunakan. Temuan penelitian ini lebih lanjut menunjukkan bahwa untuk tahun 2017 hingga tahun 2021, CAR dan NPF secara parsial tidak berpengaruh terhadap Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia. Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia tahun 2017 hingga tahun 2021 juga dipengaruhi oleh ROA, ROE, dan BOPO. Berdasarkan pengujian secara simultan, variabel CAR, NPF, ROA, ROE, dan BOPO berpengaruh terhadap pembiayaan ekuitas bagi hasil bank umum syariah Indonesia tahun 2017 hingga tahun 2021. Temuan analisis intervening menunjukkan bahwa BOPO dapat memediasi hubungan tersebut. antara CAR, NPF, ROA, dan ROE Tentang Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia periode 2017 hingga tahun 2021
{"title":"PENGARUH CAR, NPF, ROA, ROE TERHADAP PEMBIAYAAN EKUITAS BAGI HASIL DENGAN BOPO SEBAGAI VARIABEL INTERVENING DI BANK UMUM SYARIAH INDONESIA TAHUN 2017 – 2021","authors":"","doi":"10.30596/15126","DOIUrl":"https://doi.org/10.30596/15126","url":null,"abstract":"Metode analisis data menggunakan Regresi Panel, dan kumpulan data mencakup data cross-sectional dan time series. Tiga metode yang di pakai yaitu, Uji Chow, Uji Hausman, dan Uji Langrange sering digunakan saat mengestimasi model regresi menggunakan data panel. Temuan penelitian ini menunjukkan bahwa Random Effect Model adalah model regresi terbaik untuk digunakan. Temuan penelitian ini lebih lanjut menunjukkan bahwa untuk tahun 2017 hingga tahun 2021, CAR dan NPF secara parsial tidak berpengaruh terhadap Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia. Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia tahun 2017 hingga tahun 2021 juga dipengaruhi oleh ROA, ROE, dan BOPO. Berdasarkan pengujian secara simultan, variabel CAR, NPF, ROA, ROE, dan BOPO berpengaruh terhadap pembiayaan ekuitas bagi hasil bank umum syariah Indonesia tahun 2017 hingga tahun 2021. Temuan analisis intervening menunjukkan bahwa BOPO dapat memediasi hubungan tersebut. antara CAR, NPF, ROA, dan ROE Tentang Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia periode 2017 hingga tahun 2021","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135487509","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}
Sustainability Report and Good Corporate Governance are corporate governance that provide information regarding economic, environmental and social activities and status to stakeholders both within and outside the Company. This study aims to examine the effect of sustainability reports and good corporate governance on financial performance proxied by return on assets (ROA). The objects of this research are mining companies listed on the IDX which issue consecutive annual financial reports in 2020-2022. The research sampling technique used a purposive sampling method, namely the selection of samples based on criteria. The sample of this research is 15 companies so that it obtains 45 observations. Data analysis technique uses multiple linear regression method (multiple linear regression method). Data processing uses panel data regression with the help of eviews 10 software. The results of this study indicate that economic aspects, independent board of commissioners have a significant positive effect on financial performance while environmental aspects, social aspects, managerial ownership do not have a significant effect on financial performance. Based on the results of the simultaneous test (f test) shows that Economic Aspects, Environmental Aspects, Social Aspects, Independent Board of Commissioners and Managerial Ownership have an effect on Financial Performance
可持续发展报告和良好的公司治理是公司治理，向公司内外的利益相关者提供有关经济、环境和社会活动和状况的信息。本研究旨在探讨可持续发展报告和良好的公司治理对资产收益率(ROA)所代表的财务绩效的影响。本研究的对象是IDX上市的矿业公司，这些公司在2020-2022年连续发布年度财务报告。本研究的抽样技术采用了有目的的抽样方法，即根据标准选择样本。本研究的样本是15家公司，因此它得到了45个观察值。数据分析技术采用多元线性回归方法(multiple linear regression method)。数据处理采用面板数据回归，借助eviews 10软件。研究结果表明，经济因素、独立董事会对财务绩效有显著的正向影响，而环境因素、社会因素、管理层所有权对财务绩效没有显著影响。基于同时检验的结果(f检验)表明，经济因素、环境因素、社会因素、独立董事会和管理层所有权对财务绩效有影响
{"title":"SUSTAINABILITY REPORT, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN: STUDI KASUS PERUSAHAAN PERTAMBANGAN DI INDONESIA","authors":"","doi":"10.30596/16611","DOIUrl":"https://doi.org/10.30596/16611","url":null,"abstract":"Sustainability Report and Good Corporate Governance are corporate governance that provide information regarding economic, environmental and social activities and status to stakeholders both within and outside the Company. This study aims to examine the effect of sustainability reports and good corporate governance on financial performance proxied by return on assets (ROA). The objects of this research are mining companies listed on the IDX which issue consecutive annual financial reports in 2020-2022. The research sampling technique used a purposive sampling method, namely the selection of samples based on criteria. The sample of this research is 15 companies so that it obtains 45 observations. Data analysis technique uses multiple linear regression method (multiple linear regression method). Data processing uses panel data regression with the help of eviews 10 software. The results of this study indicate that economic aspects, independent board of commissioners have a significant positive effect on financial performance while environmental aspects, social aspects, managerial ownership do not have a significant effect on financial performance. Based on the results of the simultaneous test (f test) shows that Economic Aspects, Environmental Aspects, Social Aspects, Independent Board of Commissioners and Managerial Ownership have an effect on Financial Performance","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"209 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135487508","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}
Penelitian ini terfokus pada wajib pajak UMKM di Kecamatan Medan Denai yang masih kurang paham dalam membayar pajak dan tidak mengetahui tarif pajak serta Peraturan Pemerintah No. 46 Tahun 2013 dan Peraturan Pemerintah yang baru Peraturan Pemerintah No. 23 Tahun 2018. Tujuan penelitian untuk mengetahui tingkat pemahaman Wajib Pajak terhadap Peraturan Pemerintah No. 46 Tahun 2013 dan perubahan Peraturan Pemerintah No. 23 Tahun 2018 serta untuk mengetahui perbedaan pengetahuan dan pemahaman Wajib Pajak yang memiliki NPWP dengan yang tidak memiliki NPWP. Jenis penelitian ini adalah pendekatan deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini adalah melalui wawancara langsung. Teknik analisis data dalam penelitian ini adalah analisis deskriptif. Hasil penelitian ini adalah pemahaman Wajib Pajak UMKM di Kecamatan Medan Denai tentang ketentuan umum dan tata cara perpajakan masih rendah. Tingkat kesadaran pelaku UMKM terhadap Kewajiban Perpajakan menjadi salah satu faktor penyebab tidak patuhnya dalam melaksanaka kewajiban membayar pajak. Pemahaman Wajib Pajak UMKM di Kecamatan Medan Denai masih rendah dengan adanya Peraturan Pemerintah No. 46 Tahun 2013 atas dasar pengenaan tarif 1% dari omset bruto.
{"title":"PEMAHAMAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) TENTANG KEWAJIBAN PERPAJAKAN UMKM","authors":"","doi":"10.30596/16296","DOIUrl":"https://doi.org/10.30596/16296","url":null,"abstract":"Penelitian ini terfokus pada wajib pajak UMKM di Kecamatan Medan Denai yang masih kurang paham dalam membayar pajak dan tidak mengetahui tarif pajak serta Peraturan Pemerintah No. 46 Tahun 2013 dan Peraturan Pemerintah yang baru Peraturan Pemerintah No. 23 Tahun 2018. Tujuan penelitian untuk mengetahui tingkat pemahaman Wajib Pajak terhadap Peraturan Pemerintah No. 46 Tahun 2013 dan perubahan Peraturan Pemerintah No. 23 Tahun 2018 serta untuk mengetahui perbedaan pengetahuan dan pemahaman Wajib Pajak yang memiliki NPWP dengan yang tidak memiliki NPWP. Jenis penelitian ini adalah pendekatan deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini adalah melalui wawancara langsung. Teknik analisis data dalam penelitian ini adalah analisis deskriptif. Hasil penelitian ini adalah pemahaman Wajib Pajak UMKM di Kecamatan Medan Denai tentang ketentuan umum dan tata cara perpajakan masih rendah. Tingkat kesadaran pelaku UMKM terhadap Kewajiban Perpajakan menjadi salah satu faktor penyebab tidak patuhnya dalam melaksanaka kewajiban membayar pajak. Pemahaman Wajib Pajak UMKM di Kecamatan Medan Denai masih rendah dengan adanya Peraturan Pemerintah No. 46 Tahun 2013 atas dasar pengenaan tarif 1% dari omset bruto.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135487755","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}
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