{"title":"Pengaruh Enterprise Risk Management dan Intellectual Capital terhadap Financial Distress dengan Variabel Kontrol Kinerja Keuangan","authors":"Jennifer Serafine Tjahjana, Megawati Oktorina","doi":"10.30659/jai.12.1.73-90","DOIUrl":"https://doi.org/10.30659/jai.12.1.73-90","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90490568","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}
Audit quality needs to be maintained by each external auditor in order to increase public confidence in the presentation of financial reports. This research aims to obtain empirical evidence about the influence of time budget pressure, professionalism, and audit fees on audit quality. The research method used is survey method. The sampling method is using the convenience sampling method with the criteria of external auditors who are telegram group members of the Auditor Indonesia and KAP Career Talk. The technique used in data collection is primary data by distributing questionnaires. Data is processed with the Partial Least Square program. Research results show that professionalism has an influence on audit quality. Meanwhile, TBP and audit fee have no effect on audit quality
{"title":"Pendekatan Teori Atribusi Pada Analisis Determinan Kualitas Audit","authors":"Fikri Rizki Utama, Fatkhur Rohman","doi":"10.30659/jai.12.1.43-55","DOIUrl":"https://doi.org/10.30659/jai.12.1.43-55","url":null,"abstract":"Audit quality needs to be maintained by each external auditor in order to increase public confidence in the presentation of financial reports. This research aims to obtain empirical evidence about the influence of time budget pressure, professionalism, and audit fees on audit quality. The research method used is survey method. The sampling method is using the convenience sampling method with the criteria of external auditors who are telegram group members of the Auditor Indonesia and KAP Career Talk. The technique used in data collection is primary data by distributing questionnaires. Data is processed with the Partial Least Square program. Research results show that professionalism has an influence on audit quality. Meanwhile, TBP and audit fee have no effect on audit quality","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75724321","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 : 2022-11-21DOI: 10.30659/jai.11.2.146-158
Handila Rizka, Muhammad Iqbal Surya Pratikto
Banks as one of the institutions that control the state economy have an obligation to maintain and maintain the trust of the public to always apply the precautionary principle to each managed fund and pay attention to risk management as a source that can affect the soundness of a bank. RGEC as a method of analyzing comprehensively the soundness of a bank's financial performance by applying four important components in the analysis process, the four components include Risk Profile, GCG or Good Corporate Governance, Earning, and Capital. This study aims to determine whether or not Bukopin Syariah Bank is healthy in the last five years from 2016 to 2020 using the RGEC method. The type of research used in the current study is explanatory research. This study obtained the final result that Bukopin Syariah Bank in 2016 and 2017 was included in the PK-2 category so that it was declared to be in a healthy condition, while in 2018 to 2020 the analysis of the soundness of Bukopin's financial performance was in the PK-3 category so that it was declared a bank. have been in poor health in the last three years. ABSTRAK
{"title":"Implementasi Metode RGEC Sebagai Dasar Analisis Tingkat Kesehatan Kinerja Keuangan Bank Syariah Bukopin Periode 2016-2020","authors":"Handila Rizka, Muhammad Iqbal Surya Pratikto","doi":"10.30659/jai.11.2.146-158","DOIUrl":"https://doi.org/10.30659/jai.11.2.146-158","url":null,"abstract":"Banks as one of the institutions that control the state economy have an obligation to maintain and maintain the trust of the public to always apply the precautionary principle to each managed fund and pay attention to risk management as a source that can affect the soundness of a bank. RGEC as a method of analyzing comprehensively the soundness of a bank's financial performance by applying four important components in the analysis process, the four components include Risk Profile, GCG or Good Corporate Governance, Earning, and Capital. This study aims to determine whether or not Bukopin Syariah Bank is healthy in the last five years from 2016 to 2020 using the RGEC method. The type of research used in the current study is explanatory research. This study obtained the final result that Bukopin Syariah Bank in 2016 and 2017 was included in the PK-2 category so that it was declared to be in a healthy condition, while in 2018 to 2020 the analysis of the soundness of Bukopin's financial performance was in the PK-3 category so that it was declared a bank. have been in poor health in the last three years. ABSTRAK","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75974318","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 : 2022-10-24DOI: 10.30659/jai.11.2.96-111
Nurlita Nurlita, Yesi Mutia Basri, Nur Azlina
ABSTRAK Tujuan penelitian ini guna menguji pengaruh komisaris independen, ukuran perusahaan, kualitas audit dan intensitas persediaan terhadap manajemen pajak perusahaan. Manajemen pajak perusahaan ialah variabel terikat yang dipakai peneliti dimana akan diukur menggunakan ETR (Effective Tax Rate). Populasi penelitian ini yaitu sejumlah 47 perusahaan pertambangan yang terdaftar di BEI periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling. Sesuai metode tersebut, sampel terpilih dari populasi berdasar kriteria sampel penelitian sejumlah 25 perusahaan dengan periode 3 tahun sehingga jumlah sampel secara keseluruhan sebanyak 75 sampel. Peneliti menggunakan metode analisis regresi linier berganda memakai program SPSS versi 25.0 (Statistical Product and Service Solutions). Hasil yang ditunjukkan pada penelitian ini yaitu intensitas persediaan serta komisaris independen berpengaruh pada manajemen pajak perusahaan. Sedangkan ukuran perusahaan serta kualitas audit pada manajemen pajak perusahaan tidak berpengaruh. Kata kunci: Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan, Manajemen Pajak Perusahaan�ABSTRACT The purpose of this study is to examine the effect of firm size, independent commissioners, audit quality and inventory intensity on corporate tax management. Corporate tax management is the dependent variable in this study which is measured using the Effective Tax Rate (ETR). The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 totaling 47 companies. The sample was selected using a purposive sampling method. Based on the purposive sampling method, the sample selected from the population-based on the research sample criteria was 25 companies with a period of 3 years so that the total sample was 75 samples. Researchers used the multiple linear regression analysis methods using the pro Statistical Product and Service Solutions (SPSS) version 25.0. The results shown in this study indicate that independent commissioners and inventory intensity have an effect on corporate tax management. Meanwhile, firm size and audit quality have no effect on corporate tax management.Keywords: Firm Size, Independent Commissioner, Audit Quality, Inventory Intensity, Corporate Tax Management
本研究旨在测试独立专员的影响、公司规模、审计质量和企业税收管理的规定强度。企业税务管理是研究人员使用的约束力变量，其中可以用ETR来测量。这项研究的人口是2018 -2019年北境注册的47家矿业公司。选择样本采用采样方法。根据该方法，从总体上选择样本是根据25家为期3年的公司的研究样本标准，总共75个样本。研究人员使用SPSS版本和服务解决方案方案的多元线性回归分析方法。研究表明，股票和独立专员的强度影响了企业税务管理。而公司的规模和税务管理的审计质量并不重要。关键词:独立公司的大小,专员、审计质量和强度补给,税务管理公司�抽象之目的这个效应》study is to examine公司大小,commissioners独立审计质量和inventory强度在公司给予税收管理。公司税务管理是这项研究的可变指标，使用有效回收率(ETR)。这次研究的人口是对印尼股票交易所(IDX) 2018 -2019总47个伴侣的征收。这些样本采用了采样方法。基于采样方法的样本，样本样本基于研究样本样本的样本共25个伴侣，共3年的周期，所以总共75个样本。研究人员使用了基于专业产品和服务解决方案(SPSS)的多线性回归分析方法(SPSS)版本25.0。这项研究的结果显示，独立委员和库存强度对公司税收管理产生了影响。我的意思是，公司的规模和质量审计对公司税收管理没有影响。首字:Firm Size，独立厅，审计质量，库存强度，公司Tax管理
{"title":"Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan dan Manajemen Pajak Perusahaan","authors":"Nurlita Nurlita, Yesi Mutia Basri, Nur Azlina","doi":"10.30659/jai.11.2.96-111","DOIUrl":"https://doi.org/10.30659/jai.11.2.96-111","url":null,"abstract":"ABSTRAK Tujuan penelitian ini guna menguji pengaruh komisaris independen, ukuran perusahaan, kualitas audit dan intensitas persediaan terhadap manajemen pajak perusahaan. Manajemen pajak perusahaan ialah variabel terikat yang dipakai peneliti dimana akan diukur menggunakan ETR (Effective Tax Rate). Populasi penelitian ini yaitu sejumlah 47 perusahaan pertambangan yang terdaftar di BEI periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling. Sesuai metode tersebut, sampel terpilih dari populasi berdasar kriteria sampel penelitian sejumlah 25 perusahaan dengan periode 3 tahun sehingga jumlah sampel secara keseluruhan sebanyak 75 sampel. Peneliti menggunakan metode analisis regresi linier berganda memakai program SPSS versi 25.0 (Statistical Product and Service Solutions). Hasil yang ditunjukkan pada penelitian ini yaitu intensitas persediaan serta komisaris independen berpengaruh pada manajemen pajak perusahaan. Sedangkan ukuran perusahaan serta kualitas audit pada manajemen pajak perusahaan tidak berpengaruh. Kata kunci: Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan, Manajemen Pajak Perusahaan�ABSTRACT The purpose of this study is to examine the effect of firm size, independent commissioners, audit quality and inventory intensity on corporate tax management. Corporate tax management is the dependent variable in this study which is measured using the Effective Tax Rate (ETR). The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 totaling 47 companies. The sample was selected using a purposive sampling method. Based on the purposive sampling method, the sample selected from the population-based on the research sample criteria was 25 companies with a period of 3 years so that the total sample was 75 samples. Researchers used the multiple linear regression analysis methods using the pro Statistical Product and Service Solutions (SPSS) version 25.0. The results shown in this study indicate that independent commissioners and inventory intensity have an effect on corporate tax management. Meanwhile, firm size and audit quality have no effect on corporate tax management.Keywords: Firm Size, Independent Commissioner, Audit Quality, Inventory Intensity, Corporate Tax Management","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76154829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Indonesia Teknologi Digital dalam Sistem Informasi Akuntansi: Studi Fenomeologi pada Organisasi Jasa Ketenagalistrikan di Jawa Tengah","authors":"Aniek Setyowati, Rusdiana Permanasari, Alfa Vivianita","doi":"10.30659/jai.11.2.133-145","DOIUrl":"https://doi.org/10.30659/jai.11.2.133-145","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75145876","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 : 2022-10-24DOI: 10.30659/jai.11.2.121-132
Melithasya Angelina, Lindrawati Lindrawati
{"title":"Analisis Perbandingan Manajemen Laba Sebelum dan Saat Covid-19 Pada Perusahaan Manufaktur di Bursa Efek","authors":"Melithasya Angelina, Lindrawati Lindrawati","doi":"10.30659/jai.11.2.121-132","DOIUrl":"https://doi.org/10.30659/jai.11.2.121-132","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82488991","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}
Olvina Nur, R. Ery, Wibowo Agung, Nurcahyono Nurcahyono
This study aims to empirically prove the effect of financial ratios on stock prices. The research population used is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019, the sampling technique used is purposive sampling and data analysis using multiple linear regression. The results of this study indicate that the Current Ratio can increase stock prices, so a high Current Ratio will increase stock prices. Earnings per share and Return on Assets are not able to be predictors of stock prices because they are negatively correlated, this result is contrary to the theory because in the year of observation many companies lost. A low or high Debt to Equity Ratio is not a predictor of stock prices because it is not the main factor that can increase or decrease stock prices
{"title":"Faktor-Faktor yang Mempengaruhi Harga Saham: Berdasarkan Signaling Theory","authors":"Olvina Nur, R. Ery, Wibowo Agung, Nurcahyono Nurcahyono","doi":"10.30659/jai.11.2.85-95","DOIUrl":"https://doi.org/10.30659/jai.11.2.85-95","url":null,"abstract":"This study aims to empirically prove the effect of financial ratios on stock prices. The research population used is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019, the sampling technique used is purposive sampling and data analysis using multiple linear regression. The results of this study indicate that the Current Ratio can increase stock prices, so a high Current Ratio will increase stock prices. Earnings per share and Return on Assets are not able to be predictors of stock prices because they are negatively correlated, this result is contrary to the theory because in the year of observation many companies lost. A low or high Debt to Equity Ratio is not a predictor of stock prices because it is not the main factor that can increase or decrease stock prices","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76885817","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 study was to determine and examine the effect of capital structure, firm size, and intellectual capital on firm value through financial performance as an intervening variable in manufacturing companies listed on the IDX for the 2017-2019 period. Capital structure is proxied by DER, company size is proxied by total assets, intellectual capital is proxied by VAIC, firm value is proxied by Tobins'q and financial performance is proxied by ROA. This type of research is quantitative using secondary data in the form of numbers contained in financial statements. This research was conducted on 64 samples of manufacturing companies. The sampling technique used is purposive sampling method, the analysis used is path analysis. The results showed that capital structure had no effect on financial performance, firm size had a positive effect on financial performance, intellectual capital had a positive effect on financial performance, capital structure had a positive effect on
{"title":"Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019)","authors":"Eka Dwi Agustin, Anwar Made, Ati Retnasari","doi":"10.30659/jai.11.1.37-58","DOIUrl":"https://doi.org/10.30659/jai.11.1.37-58","url":null,"abstract":"The purpose of this study was to determine and examine the effect of capital structure, firm size, and intellectual capital on firm value through financial performance as an intervening variable in manufacturing companies listed on the IDX for the 2017-2019 period. Capital structure is proxied by DER, company size is proxied by total assets, intellectual capital is proxied by VAIC, firm value is proxied by Tobins'q and financial performance is proxied by ROA. This type of research is quantitative using secondary data in the form of numbers contained in financial statements. This research was conducted on 64 samples of manufacturing companies. The sampling technique used is purposive sampling method, the analysis used is path analysis. The results showed that capital structure had no effect on financial performance, firm size had a positive effect on financial performance, intellectual capital had a positive effect on financial performance, capital structure had a positive effect on","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90441543","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}
This research aims to investigate the effect of the Corporate Social Responsibility, green accounting, and financial performance. This research is a type of quantitative research with the research method used is descriptive and verification methods. The population in this study were manufacturing companies listed on the IDX for the year 2015-2019. Total of observation was 130 data which were determined using purposive sampling method and data were analyzed using panel data. The results showed the Corporate Social Responsibility and Green Accounting have a significant effect simultaneously on financial performance. Partially the implementation of Corporate Social Responsibility have no a significance effect on financial performance, while Green Accounting have a negative and significant effect on financial performance.
{"title":"Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan","authors":"Sindy Firantia Dewi, Ade Imam Muslim","doi":"10.30659/jai.11.1.73-84","DOIUrl":"https://doi.org/10.30659/jai.11.1.73-84","url":null,"abstract":"This research aims to investigate the effect of the Corporate Social Responsibility, green accounting, and financial performance. This research is a type of quantitative research with the research method used is descriptive and verification methods. The population in this study were manufacturing companies listed on the IDX for the year 2015-2019. Total of observation was 130 data which were determined using purposive sampling method and data were analyzed using panel data. The results showed the Corporate Social Responsibility and Green Accounting have a significant effect simultaneously on financial performance. Partially the implementation of Corporate Social Responsibility have no a significance effect on financial performance, while Green Accounting have a negative and significant effect on financial performance.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"274 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74739842","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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