Financial Shenanigans are the actions of a person or group in a company by deliberately manipulating the company's financial statements to mislead users of financial statements, one of which is investors. This study aims to see the partial influence of Hexagon Theory on financial shenanigans. The sample of this research is companies in the primary consumer goods sector that are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was non-probability sampling and purposive sampling in order to obtain a total of 160 samples from 32 companies in the primary consumer goods sector. The analytical method used is analysis logistic regression and using SPSS 25 software. Based on the results of the entire series of studies conducted, researchers can conclude that, the opportunity variable proxied by the whistleblowing system, the rationalization variable proxied by auditor turnover and the collusion variable proxied by audit fees have no effect on financial shenanigans. Then the variable pressure is proxied by personal financial needs, the variable capability is proxied by the change of directors, arrogance is proxied by the frequency of CEO photos, and has an influence on financial shenanigans. Future research is expected to broaden the scope of data that is the object of research and it is suggested to further test other proxies that represent the Hexagon Theory factors, especially the rationalization, arrogance, and collusion factors and conduct further research on the collusion factor proxied by the audit fee so as to find the results maximum research.
{"title":"Financial Shenanigans in the Perspective of the Hexagon Theory","authors":"Annisa Nurbaiti, Ryan Ramadhan Ferdiawan","doi":"10.36555/jasa.v7i2.2194","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2194","url":null,"abstract":"Financial Shenanigans are the actions of a person or group in a company by deliberately manipulating the company's financial statements to mislead users of financial statements, one of which is investors. This study aims to see the partial influence of Hexagon Theory on financial shenanigans. The sample of this research is companies in the primary consumer goods sector that are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was non-probability sampling and purposive sampling in order to obtain a total of 160 samples from 32 companies in the primary consumer goods sector. The analytical method used is analysis logistic regression and using SPSS 25 software. Based on the results of the entire series of studies conducted, researchers can conclude that, the opportunity variable proxied by the whistleblowing system, the rationalization variable proxied by auditor turnover and the collusion variable proxied by audit fees have no effect on financial shenanigans. Then the variable pressure is proxied by personal financial needs, the variable capability is proxied by the change of directors, arrogance is proxied by the frequency of CEO photos, and has an influence on financial shenanigans. Future research is expected to broaden the scope of data that is the object of research and it is suggested to further test other proxies that represent the Hexagon Theory factors, especially the rationalization, arrogance, and collusion factors and conduct further research on the collusion factor proxied by the audit fee so as to find the results maximum research.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349225","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}
Micro, Small and Medium Enterprises (MSMEs) are business units managed by community groups and families. MSMEs have a strategic role in national economic development because they can also absorb many workers apart from contributing to national economic growth. The ability to provide and use accounting information is one of the areas for improvement on the management side. The population in this study are owners of small and medium businesses spread across the East Medan sub-district. According to the trade service and the Office of Cooperatives and Small and Medium Entrepreneurs in the East Medan sub-district, that is as many as 162 units. The sample in this study was 62 MSME owners. The sampling technique used was purposive sampling based on specific considerations or criteria. From the simple regression analysis test results, the behaviour of MSME actors has a positive effect on the use of accounting information systems. From the t-test results, the variable Behavior of MSME Actors is significant to the Use of Accounting Information Systems.Actor’s Behavior, SMEs, Accounting Information Systems
{"title":"The Influence of Behavior of SMEs on use of Accounting Information Systems in MSMEs","authors":"Ardin Doloksaribu, Audrey Margareth Siahaan, Melvin Sanro Jacobest Nainggolan","doi":"10.36555/jasa.v7i2.2235","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2235","url":null,"abstract":"Micro, Small and Medium Enterprises (MSMEs) are business units managed by community groups and families. MSMEs have a strategic role in national economic development because they can also absorb many workers apart from contributing to national economic growth. The ability to provide and use accounting information is one of the areas for improvement on the management side. The population in this study are owners of small and medium businesses spread across the East Medan sub-district. According to the trade service and the Office of Cooperatives and Small and Medium Entrepreneurs in the East Medan sub-district, that is as many as 162 units. The sample in this study was 62 MSME owners. The sampling technique used was purposive sampling based on specific considerations or criteria. From the simple regression analysis test results, the behaviour of MSME actors has a positive effect on the use of accounting information systems. From the t-test results, the variable Behavior of MSME Actors is significant to the Use of Accounting Information Systems.Actor’s Behavior, SMEs, Accounting Information Systems","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349217","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}
Taxpayer compliance is fulfilling tax obligations voluntarily, where a taxpayer is responsible for setting its own tax obligations accurately and timely pay and report taxes. This study aims to examine and analyze the effect of tax morale, tax sanctions, and tax amnesty policy on taxpayer compliance. The object in this study is a non-employee individual taxpayer registered in the KPP Pratama Makassar Utara 2023 region. This study used a sample of 100 respondents who are non-employee individual taxpayers. Non-probability sampling method using convenience sampling. In this study researchers used the slovin formula. Data analysis technique is done with descriptive statistical analysis and software SPSS-IBM ver 26.0. The results of this study indicate that simultaneously tax morale, Tax sanctions, and tax amnesty policy against Kpeatuhan taxpayers. And partially tax morale, Tax sanctions, and tax amnesty policies have a positive effect on taxpayer compliance at KPP Pratama Makassar Utara 2023 this shows good results.
纳税人合规是指纳税人自愿履行纳税义务，即纳税人有责任确定自己的纳税义务，准确、及时地缴纳和申报税款。本研究旨在检视与分析税务士气、税务制裁与税务特赦政策对纳税人合规的影响。本研究的对象是在KPP Pratama Makassar Utara 2023地区注册的非雇员个人纳税人。这项研究使用了100名非雇员个人纳税人的受访者样本。采用方便抽样的非概率抽样方法。在这项研究中，研究人员使用了slovin公式。数据分析技术是通过描述性统计分析和SPSS-IBM ver 26.0软件完成的。本研究结果显示，税收士气、税收制裁和税收特赦政策同时对国都汉纳税人不利。在KPP Pratama Makassar Utara 2023上，部分税收士气，税收制裁和税收特赦政策对纳税人合规性有积极影响，这显示出良好的结果。
{"title":"Effect of Tax Morale, Tax Sanctions, and Tax Amnesty Policy on Taxpayer Compliance","authors":"Kurnia Kurnia, Diza Amalia","doi":"10.36555/jasa.v7i2.2271","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2271","url":null,"abstract":"Taxpayer compliance is fulfilling tax obligations voluntarily, where a taxpayer is responsible for setting its own tax obligations accurately and timely pay and report taxes. This study aims to examine and analyze the effect of tax morale, tax sanctions, and tax amnesty policy on taxpayer compliance. The object in this study is a non-employee individual taxpayer registered in the KPP Pratama Makassar Utara 2023 region. This study used a sample of 100 respondents who are non-employee individual taxpayers. Non-probability sampling method using convenience sampling. In this study researchers used the slovin formula. Data analysis technique is done with descriptive statistical analysis and software SPSS-IBM ver 26.0. The results of this study indicate that simultaneously tax morale, Tax sanctions, and tax amnesty policy against Kpeatuhan taxpayers. And partially tax morale, Tax sanctions, and tax amnesty policies have a positive effect on taxpayer compliance at KPP Pratama Makassar Utara 2023 this shows good results.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349229","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}
Managerial performance is one of the things that can drive the success of a company's goals. There are several things that can affect and improve managerial performance including total quality management and management accounting information systems. The application of total quality management will help the managerial role to further improve its performance so that it can be carried out properly. In addition, the existence of an available management accounting information system will support the control and decision-making process of a manager. This study aims to determine the effect of total quality management and the characteristics of management accounting information systems on managerial performance at PT. So Good Food Jakarta Branch. Application of total quality management and management accounting information systems at PT. The So Good Food Jakarta Branch has been running and is well available, but there needs to be improvement so that the implementation of total quality management and management accounting information systems can run optimally. The method in this study was to conduct a questionnaire survey with an ordinal scale form to 40 respondents from PT. So Good Food Jakarta Branch, then data processing is carried out using SEM-PLS data analysis techniques and is designed with a quantitative approach to descriptive analysis and verification. The results of this study are expected to be a solution to problems related to managerial performance at PT. So Good Food Jakarta Branch.
The results of this study prove that: (1) total quality management has an effect on managerial performance, (2) the characteristics of management accounting information systems have an effect on managerial performance
管理绩效是推动公司目标成功的因素之一。有几件事可以影响和改善管理绩效，包括全面质量管理和管理会计信息系统。全面质量管理的应用将有助于管理者角色进一步提高其绩效，从而使其得以正确实施。此外，可用的管理会计信息系统的存在将支持管理人员的控制和决策过程。本研究旨在确定全面质量管理和管理会计信息系统的特点对PT. So Good Food雅加达分公司管理绩效的影响。全面质量管理和管理会计信息系统在PT的应用。So Good Food雅加达分公司一直在运行，并且可用性很好，但需要改进，以便全面质量管理和管理会计信息系统的实施能够最佳地运行。本研究的方法是对来自PT. So Good Food Jakarta Branch的40名受访者进行一份有序量表的问卷调查，然后使用SEM-PLS数据分析技术进行数据处理，并采用定量方法进行描述性分析和验证。本研究的结果有望解决PT. So Good Food雅加达分公司管理绩效相关的问题。
本研究结果证明:(1)全面质量管理对管理绩效有影响;(2)管理会计信息系统的特性对管理绩效有影响
{"title":"The Influence of Total Quality Management (TQM) and Characteristics of Management Accountig Information Systems on Managerial Performance","authors":"Tamy Ali Januarty, Siti Asyiah Sundari","doi":"10.36555/jasa.v7i2.2346","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2346","url":null,"abstract":"Managerial performance is one of the things that can drive the success of a company's goals. There are several things that can affect and improve managerial performance including total quality management and management accounting information systems. The application of total quality management will help the managerial role to further improve its performance so that it can be carried out properly. In addition, the existence of an available management accounting information system will support the control and decision-making process of a manager. This study aims to determine the effect of total quality management and the characteristics of management accounting information systems on managerial performance at PT. So Good Food Jakarta Branch. Application of total quality management and management accounting information systems at PT. The So Good Food Jakarta Branch has been running and is well available, but there needs to be improvement so that the implementation of total quality management and management accounting information systems can run optimally. The method in this study was to conduct a questionnaire survey with an ordinal scale form to 40 respondents from PT. So Good Food Jakarta Branch, then data processing is carried out using SEM-PLS data analysis techniques and is designed with a quantitative approach to descriptive analysis and verification. The results of this study are expected to be a solution to problems related to managerial performance at PT. So Good Food Jakarta Branch.
 The results of this study prove that: (1) total quality management has an effect on managerial performance, (2) the characteristics of management accounting information systems have an effect on managerial performance","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349073","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}
Good Corporate Governance or corporate govenance is a company’s effort to create a pattern of conducive ralationships between steakeholders in a company. Because a conducive relationship between these stakeholders is a prerequisite in realizing maximum company performance to support increasing company value. With the statement above, it is clear thah corporate governance is closely related to the value of a company and of course also closely related to financial performance within the company. This research goals to examine the effect of Good Corporate Governance and auditor performance on audit quality, with integrity as a moderating variable. The sample selection technique used in this study was a purposive sampling technique with 100 samples. The data collection method used is a questionnaire, by distributing questionnaires in public accounting firms (KAP). The data analysis technique used to test the hypothesis in research is Partial Least Square (PLS) analysis, which is a Structural Equation Modeling (SEM) equation model with a variance approach or a component-based structural equation model. The results of the study show that good corporate governance, auditor performance influences audit quality. And also shows that integrity is able to moderate the performance of the auditor, which will affect audit quality. On the other hand, the research results show that integrity does not moderate Good Corporate Governance on audit quality.
{"title":"The Effect of Good Corporate Governance and Auditor Performance on Audit Quality with Integrity as a Moderating Variable","authors":"Sahidah Sahidah, Robiur Rahmat Putra, Kiko Armenita Julito","doi":"10.36555/jasa.v7i2.2316","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2316","url":null,"abstract":"Good Corporate Governance or corporate govenance is a company’s effort to create a pattern of conducive ralationships between steakeholders in a company. Because a conducive relationship between these stakeholders is a prerequisite in realizing maximum company performance to support increasing company value. With the statement above, it is clear thah corporate governance is closely related to the value of a company and of course also closely related to financial performance within the company. This research goals to examine the effect of Good Corporate Governance and auditor performance on audit quality, with integrity as a moderating variable. The sample selection technique used in this study was a purposive sampling technique with 100 samples. The data collection method used is a questionnaire, by distributing questionnaires in public accounting firms (KAP). The data analysis technique used to test the hypothesis in research is Partial Least Square (PLS) analysis, which is a Structural Equation Modeling (SEM) equation model with a variance approach or a component-based structural equation model. The results of the study show that good corporate governance, auditor performance influences audit quality. And also shows that integrity is able to moderate the performance of the auditor, which will affect audit quality. On the other hand, the research results show that integrity does not moderate Good Corporate Governance on audit quality.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349075","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}
Fundamental analysis is one of the considerations for investors to invest in a company. The study aims to identify the appropriate investment choices for companies listed on the Indonesian Stock Exchange accelerated board. By calculating, examining, and deriving inferences from the financial records of the sample organizations, this research employs a quantitative descriptive technique. Three companies in the acceleration board that meet specified criteria make up the research sample. The research data is in the form of financial reports for the three years from 2019 to 2021. The results show that PT Panca Anugrah Wisesa Tbk. has the greatest average ROA, PT Prima Globalindo Logistik Tbk has the highest average CR, PT Prima Globalindo Logistik Tbk k. Offers the highest average DAR value, and the highest average TATO value at PT Prima Globalindo Logistik Tbk. Based on these findings, it is possible to infer that the best investment decision in PT Prima Globalindo Logistik Tbk.
基本面分析是投资者投资一家公司的考虑因素之一。本研究旨在为印尼证券交易所加速板上市公司确定合适的投资选择。通过计算、检查和从样本组织的财务记录中得出推论，本研究采用了定量描述技术。本研究样本为符合规定标准的三家加速板公司。研究数据为2019年至2021年三年的财务报告形式。结果表明，PT Panca Anugrah Wisesa Tbk。PT Prima Globalindo logistics Tbk的平均ROA最高，PT Prima Globalindo logistics Tbk的平均CR最高，PT Prima Globalindo logistics Tbk的平均DAR和平均TATO值最高。基于这些发现，可以推断出PT Prima Globalindo logistics Tbk的最佳投资决策。
{"title":"Fundamental Analysis in Investment Decision Making on the Indonesia Stock Exchange Accelerated Board","authors":"Nurul Afifah, Maya Sari, Andrieta Shintia Dewi, Ferry Arfiansyah","doi":"10.36555/jasa.v7i2.2236","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2236","url":null,"abstract":"Fundamental analysis is one of the considerations for investors to invest in a company. The study aims to identify the appropriate investment choices for companies listed on the Indonesian Stock Exchange accelerated board. By calculating, examining, and deriving inferences from the financial records of the sample organizations, this research employs a quantitative descriptive technique. Three companies in the acceleration board that meet specified criteria make up the research sample. The research data is in the form of financial reports for the three years from 2019 to 2021. The results show that PT Panca Anugrah Wisesa Tbk. has the greatest average ROA, PT Prima Globalindo Logistik Tbk has the highest average CR, PT Prima Globalindo Logistik Tbk k. Offers the highest average DAR value, and the highest average TATO value at PT Prima Globalindo Logistik Tbk. Based on these findings, it is possible to infer that the best investment decision in PT Prima Globalindo Logistik Tbk.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349226","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 Covid-19 pandemic has had a profound global impact since its emergence in 2019. In Indonesia, numerous companies have faced significant challenges as a result. Despite the adverse effects, many companies have managed to survive and continue their operations. However, the pandemic has posed new challenges for corporate social responsibility (CSR) initiatives, which play a crucial role in addressing societal needs. This study aims to empirically examine the effect of the effectiveness of the board of commissioner, audit committee, managerial ownership, and institutional ownership on corporate social responsibility. This analysis uses independent variables, namely the board of commissioners, audit committee, managerial ownership, and institutional ownership. The dependent variable is corporate social responsibility. This study uses annual reports from food and beverage companies listed on the IDX that carry out corporate social responsibility between 2019 and 2021. Sampling uses purposive sampling using criteria samples. Based on the criteria determined to select the sample, the number of samples was 22 companies. The statistical method uses multiple linear regression analysis. The result of developing the hypothesis that the board of commissioners has a significant effect on corporate social responsibility. Meanwhile, the audit committee, managerial ownership, and institutional ownership have no significant effect on corporate social responsibility.
{"title":"The Impact of Effectiveness of Board Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership on the Corporate Social Responsibility","authors":"Alya Sabilita Asahra, David Pesudo","doi":"10.36555/jasa.v7i2.2121","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2121","url":null,"abstract":"The Covid-19 pandemic has had a profound global impact since its emergence in 2019. In Indonesia, numerous companies have faced significant challenges as a result. Despite the adverse effects, many companies have managed to survive and continue their operations. However, the pandemic has posed new challenges for corporate social responsibility (CSR) initiatives, which play a crucial role in addressing societal needs. This study aims to empirically examine the effect of the effectiveness of the board of commissioner, audit committee, managerial ownership, and institutional ownership on corporate social responsibility. This analysis uses independent variables, namely the board of commissioners, audit committee, managerial ownership, and institutional ownership. The dependent variable is corporate social responsibility. This study uses annual reports from food and beverage companies listed on the IDX that carry out corporate social responsibility between 2019 and 2021. Sampling uses purposive sampling using criteria samples. Based on the criteria determined to select the sample, the number of samples was 22 companies. The statistical method uses multiple linear regression analysis. The result of developing the hypothesis that the board of commissioners has a significant effect on corporate social responsibility. Meanwhile, the audit committee, managerial ownership, and institutional ownership have no significant effect on corporate social responsibility.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349076","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}
Firm value is an important factor in the view of investors as well as a form of success for managers in managing the company. In addition to success for managers, company value can also have an impact on increasing stock prices. The purpose of this study is to see how the influence of capital structure, profitability and tax avoidance on firm value. The samples selected in this study were 59 technology sector companies listed on the Stock Exchange and the Singapore Stock Exchange for the period 2017 to 2022. The sampling technique used in this study was to use side non-probability using a purposive sampling method. Data analysis in this study uses path analysis with the help of Smart-PLS software to test the proposed model. The results of this study indicate that the three variables consisting of capital structure, profitability and tax avoidance have a significant positive effect on firm value. Likewise, the role of tax avoidance was found to be a variable that mediates between capital structure and profitability on firm value.
{"title":"Increasing Company Value: The Role of Profitability and Capital Structureand Tax Avoidance as Mediation","authors":"Diana Sari, Yati Mulyati, Dyah Purnamasari","doi":"10.36555/jasa.v7i2.2335","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2335","url":null,"abstract":"Firm value is an important factor in the view of investors as well as a form of success for managers in managing the company. In addition to success for managers, company value can also have an impact on increasing stock prices. The purpose of this study is to see how the influence of capital structure, profitability and tax avoidance on firm value. The samples selected in this study were 59 technology sector companies listed on the Stock Exchange and the Singapore Stock Exchange for the period 2017 to 2022. The sampling technique used in this study was to use side non-probability using a purposive sampling method. Data analysis in this study uses path analysis with the help of Smart-PLS software to test the proposed model. The results of this study indicate that the three variables consisting of capital structure, profitability and tax avoidance have a significant positive effect on firm value. Likewise, the role of tax avoidance was found to be a variable that mediates between capital structure and profitability on firm value.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349228","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}
Dedik Nur Triyanto, Ajeng Luthfiyatul Farida, Namira Permata
This study aims to determine the effect of managerial ownership, auditor industry specialization, complexity audit, and auditor switching on the timeliness of submitting financial reports to Energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method in this research is a quantitative research method. The population in this study are energy sector companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique in this study used a purposive sampling technique with 41 research samples within five years so that a total of 205 research data were obtained. Data analysis used descriptive statistical analysis method and logistic regression analysis using SPSS 26 software. The results showed that managerial ownership, auditor industry specialization, audit complexity had a positive effect on the timeliness of financial reporting, while switching auditors did not affect on the timeliness of financial reporting. The accuracy of submitting financial statements to companies tends to be influenced by factors such as high levels of managerial ownership, auditor industry specialization, and audit complexity, but the presence of switching auditors in the company does not affect the time of submission of financial statements.
{"title":"Effect of Management Ownership, Industry Auditor Specialization, Audit Complexity and Auditor Switching on Timeliness of Financial Reporting","authors":"Dedik Nur Triyanto, Ajeng Luthfiyatul Farida, Namira Permata","doi":"10.36555/jasa.v7i2.2269","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2269","url":null,"abstract":"This study aims to determine the effect of managerial ownership, auditor industry specialization, complexity audit, and auditor switching on the timeliness of submitting financial reports to Energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method in this research is a quantitative research method. The population in this study are energy sector companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique in this study used a purposive sampling technique with 41 research samples within five years so that a total of 205 research data were obtained. Data analysis used descriptive statistical analysis method and logistic regression analysis using SPSS 26 software. The results showed that managerial ownership, auditor industry specialization, audit complexity had a positive effect on the timeliness of financial reporting, while switching auditors did not affect on the timeliness of financial reporting. The accuracy of submitting financial statements to companies tends to be influenced by factors such as high levels of managerial ownership, auditor industry specialization, and audit complexity, but the presence of switching auditors in the company does not affect the time of submission of financial statements.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349069","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 background of this research is that there is still a research gap between the value of e-banking transactions and the value of fee-based income at several conventional banks listed on the Indonesia Stock Exchange. In addition, this research aims to find out how electronic banking transactions affect fee base income. The factors tested in this study are electronic banking transactions as the independent variable, while fee-based income is the dependent variable. The research method used is descriptive and verification method. The population in this study are conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 41 banks. The sampling technique used is non-probability sampling with purposive sampling method, so that the total sample is 11 companies. The data analysis used is panel data regression analysis using Eviews. The results of the study show that electronic banking transactions and fee-based income in conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period tend to increase every year. In addition, the results of hypothesis testing show that electronic banking transactions have an effect on fee base income. The magnitude of the effect of electronic banking transactions on fee base income is 75.4%.
{"title":"The Influence of Electronic Banking Transactions on Fee Base Income in Conventional Banking Listed on the Indonesia Stock Exchange for the 2018-2021 Period","authors":"Gina Anita, Debbie Christine","doi":"10.36555/jasa.v7i2.2267","DOIUrl":"https://doi.org/10.36555/jasa.v7i2.2267","url":null,"abstract":"The background of this research is that there is still a research gap between the value of e-banking transactions and the value of fee-based income at several conventional banks listed on the Indonesia Stock Exchange. In addition, this research aims to find out how electronic banking transactions affect fee base income. The factors tested in this study are electronic banking transactions as the independent variable, while fee-based income is the dependent variable. The research method used is descriptive and verification method. The population in this study are conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 41 banks. The sampling technique used is non-probability sampling with purposive sampling method, so that the total sample is 11 companies. The data analysis used is panel data regression analysis using Eviews. The results of the study show that electronic banking transactions and fee-based income in conventional banks listed on the Indonesia Stock Exchange for the 2018-2021 period tend to increase every year. In addition, the results of hypothesis testing show that electronic banking transactions have an effect on fee base income. The magnitude of the effect of electronic banking transactions on fee base income is 75.4%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349216","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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