R. A. Aripratiwi, Khoirul Umam, Hasbiy, Kata Kunci, Kepatuhan Pajak, Studi Fenemenologi, Wajib Pajak
This study aims to explore the deep meaning of the phenomena of taxpayer compliance in Indonesia through the phenomenology method. Disclosing the attitude of tax compliance is based on several reasons, including the low level of state tax revenue, the decline in public trust due to tax scandals, and the low level of awareness of taxpayers in Indonesia. The results show that each individual has a perspective based on experience. Tax compliance is interpreted as an attitude of compulsion, sincerity, and fear of the rules that the government has made. This research is expected to provide input for the government in developing tax regulations so that they are not only oriented towards pragmatic and material decisions but also towards non-material values.
{"title":"Examining the Dimensions of Corporate Taxpayer Compliance (Phenomenological Studies)","authors":"R. A. Aripratiwi, Khoirul Umam, Hasbiy, Kata Kunci, Kepatuhan Pajak, Studi Fenemenologi, Wajib Pajak","doi":"10.29080/jai.v9i1.1338","DOIUrl":"https://doi.org/10.29080/jai.v9i1.1338","url":null,"abstract":"This study aims to explore the deep meaning of the phenomena of taxpayer compliance in Indonesia through the phenomenology method. Disclosing the attitude of tax compliance is based on several reasons, including the low level of state tax revenue, the decline in public trust due to tax scandals, and the low level of awareness of taxpayers in Indonesia. The results show that each individual has a perspective based on experience. Tax compliance is interpreted as an attitude of compulsion, sincerity, and fear of the rules that the government has made. This research is expected to provide input for the government in developing tax regulations so that they are not only oriented towards pragmatic and material decisions but also towards non-material values.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115252083","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}
Environmental, social and governance issues drive corporate strategy and performance to follow suit in the form of Environment Social Governance (ESG) reporting. ESG for investors is an important strategy that must be considered when making investment decisions because of course they will make the decision to invest in companies that can generate high profits. This Javanese teaching which teaches harmony and harmony between humans, nature and God is known as the philosophy "Hamemayu Hayuning Bawana". This study aims to analyze the dimensions of ESG from the perspective of the Javanese philosophical concept "Hamemayu Hayuning Bawana". The research method used is a qualitative method. The data analysis technique used was systemic literature review (SLR). The results of this study indicate that there is compatibility between the dimensions of ESG and the Javanese philosophy concept of Hamemayu Hayuning Bawana.
{"title":"Pelaporan Environment Social Governance (ESG) dari Sudut Pandang Filsafat Jawa Berdimensi \"Hamemayu Hayuning Bawana\"","authors":"Yanuar Nugroho, Nanik Ermawati, Novrys Suhardianto","doi":"10.29080/jai.v9i1.1177","DOIUrl":"https://doi.org/10.29080/jai.v9i1.1177","url":null,"abstract":"Environmental, social and governance issues drive corporate strategy and performance to follow suit in the form of Environment Social Governance (ESG) reporting. ESG for investors is an important strategy that must be considered when making investment decisions because of course they will make the decision to invest in companies that can generate high profits. This Javanese teaching which teaches harmony and harmony between humans, nature and God is known as the philosophy \"Hamemayu Hayuning Bawana\". This study aims to analyze the dimensions of ESG from the perspective of the Javanese philosophical concept \"Hamemayu Hayuning Bawana\". The research method used is a qualitative method. The data analysis technique used was systemic literature review (SLR). The results of this study indicate that there is compatibility between the dimensions of ESG and the Javanese philosophy concept of Hamemayu Hayuning Bawana.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124583148","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 study aims to analyze the expenditure by using symbolic language as a proxy in election of head of village in Madura by using an interpretive qualitative method in order to enreach the meaning of the communication by the parties based on a cost accounting perspective, as identifying by the intention of the cost, as fix cost,variable cost, and semi variable cost. The results of the research point outed that there are many activities in the election of head of village process from before the nomination until the completion of the inauguration have cost dimension are nyaghêrêh, ekareng towa'ah, ghuruh, ajêgêh, angin tang ngin, tongket, and uniformity also in cigarret. The costs that must be incurred by the candidate as a fix cost and tend to be semi variable cost at the day of the election and also at the day of the inauguration. Some times the cost can continue until after becoming a village head. The variable cost are usually in order to influence voter decision from before voting day to the voting day.
{"title":"Komunikasi Simbolik dalam Menentukan Harga Perolehan Jabatan Kepala Desa di Madura","authors":"A. Baihaki","doi":"10.29080/jai.v9i1.1086","DOIUrl":"https://doi.org/10.29080/jai.v9i1.1086","url":null,"abstract":"This study aims to analyze the expenditure by using symbolic language as a proxy in election of head of village in Madura by using an interpretive qualitative method in order to enreach the meaning of the communication by the parties based on a cost accounting perspective, as identifying by the intention of the cost, as fix cost,variable cost, and semi variable cost. The results of the research point outed that there are many activities in the election of head of village process from before the nomination until the completion of the inauguration have cost dimension are nyaghêrêh, ekareng towa'ah, ghuruh, ajêgêh, angin tang ngin, tongket, and uniformity also in cigarret. The costs that must be incurred by the candidate as a fix cost and tend to be semi variable cost at the day of the election and also at the day of the inauguration. Some times the cost can continue until after becoming a village head. The variable cost are usually in order to influence voter decision from before voting day to the voting day.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132568940","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}
Umiyati1, Muhibuddin2, Riza Eko Suswanto3, Dwi Irianti Haningdiyah4, Kata Kunci
Islamic banking always strives to improve its reputation in the community by disclosing social responsibility (JSR) and institutional governance (ICG) as well as the distribution of Zakat funds (ZPR), but these efforts are still not optimal. The study aimed to analyze the impact of JSR, ICG and ZPR on reputation, represented by Third Party Fund (DPK) of Islamic Comercial Bank in Indonesia (BUS). The population of this study was purely BUS in Indonesia for the period 2016-2020. Samples were selected by positive sampling method with a total of 7 BUS samples. The analytical method used is panel data regression, with e-views 9.0 analysis tool. The results showed that JSR had a significant effect on reputation, while ICG and ZPR had no significant effect on reputation. It can be concluded that JSR can progress notoriety while ICG and ZPR have not been able to affect reputation, because currently many Islamic banks have not implemented ICG properly while the distribution of zakat (ZPR) has not had an impact on community economic empowerment.
{"title":"Islamic Social Reporting, Islamic Corporate Governance, Zakat Perfoming Ratio on the Reputation of Islamic Commercial Banks in Indonesia","authors":"Umiyati1, Muhibuddin2, Riza Eko Suswanto3, Dwi Irianti Haningdiyah4, Kata Kunci","doi":"10.29080/jai.v9i1.1206","DOIUrl":"https://doi.org/10.29080/jai.v9i1.1206","url":null,"abstract":"Islamic banking always strives to improve its reputation in the community by disclosing social responsibility (JSR) and institutional governance (ICG) as well as the distribution of Zakat funds (ZPR), but these efforts are still not optimal. The study aimed to analyze the impact of JSR, ICG and ZPR on reputation, represented by Third Party Fund (DPK) of Islamic Comercial Bank in Indonesia (BUS). The population of this study was purely BUS in Indonesia for the period 2016-2020. Samples were selected by positive sampling method with a total of 7 BUS samples. The analytical method used is panel data regression, with e-views 9.0 analysis tool. The results showed that JSR had a significant effect on reputation, while ICG and ZPR had no significant effect on reputation. It can be concluded that JSR can progress notoriety while ICG and ZPR have not been able to affect reputation, because currently many Islamic banks have not implemented ICG properly while the distribution of zakat (ZPR) has not had an impact on community economic empowerment.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"600 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116291061","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 is to confirm the effect of debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) on service stock prices banks of companies registered on the Indonesian Stock Exchange for the period 2017 -2021. Population used in this study is the same as a sample of 6 companies that is company banking which registered in index Infobank 15 by consecutively during the period 2017-2021 with 30 financial statements. Sample determined with technique purposive sampling. The data used in this study are secondary data. The analytical method used is multiple linear regression. Research results show that the part of the debt-to-equity ratio (DER) has a negative effect and important for stock prices in the banking sector companies period 2017-2021. Price Earning ratio (PER) partially positive effect and significant to Price Share on company banking period 2017-2021. Return On Equity (ROE) by Partial take effect positive and significant to Price Share on company banking period 2017-2021. Debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) simultaneously have a positive effect and significant to Price Share on company banking period 2017-2021.
{"title":"Influence Analysis Fundamentals On Stock Prices In The Company Bankings Listed On Stock Exchange Indonesia Period 2017-2021","authors":"Lukman Hakim, Dewi Susilowati","doi":"10.29080/jai.v9i1.1070","DOIUrl":"https://doi.org/10.29080/jai.v9i1.1070","url":null,"abstract":"The purpose of this study is to confirm the effect of debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) on service stock prices banks of companies registered on the Indonesian Stock Exchange for the period 2017 -2021. Population used in this study is the same as a sample of 6 companies that is company banking which registered in index Infobank 15 by consecutively during the period 2017-2021 with 30 financial statements. Sample determined with technique purposive sampling. The data used in this study are secondary data. The analytical method used is multiple linear regression. Research results show that the part of the debt-to-equity ratio (DER) has a negative effect and important for stock prices in the banking sector companies period 2017-2021. Price Earning ratio (PER) partially positive effect and significant to Price Share on company banking period 2017-2021. Return On Equity (ROE) by Partial take effect positive and significant to Price Share on company banking period 2017-2021. Debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) simultaneously have a positive effect and significant to Price Share on company banking period 2017-2021.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121580482","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}
Afdol Muftiasa, Lilie Wibowo, Ratih Hurriyati, Agus Rahayu
Risk fluctuations, including such changes in interest rates, exchange rates, and commodity prices, have a negative impact on business performance and can be mitigated by hedging. Derivative instruments are the preferred method for hedging. Internal hedging calculations take into account size, growth prospects, financial distress, leverage, and liquidity. This study's goal is to examine the variables that influence the hedging decisions of businesses. This study employs a descriptive qualitative methodology. The most influential factors in determining a company's hedging strategy are its size and growth prospects, according to the research. The greatest effect comes from the company's size and growth potential in order to influence the company's hedging policies. Other factors such as leverage, liquidity, financial distress, market depth risk are not so dominant in influencing the company's hedging decisions. However, several variables or factors that are not the dominant factor will be important according to the industry or line of business of each company.Recommendations for further research can be carried out by analyzing the company's external factors that influence hedging decisions.
{"title":"Kebijakan Lindung Nilai (Hedging) pada Perusahaan untuk Menjamin Kinerja Perusahaan","authors":"Afdol Muftiasa, Lilie Wibowo, Ratih Hurriyati, Agus Rahayu","doi":"10.29080/jai.v9i1.1234","DOIUrl":"https://doi.org/10.29080/jai.v9i1.1234","url":null,"abstract":"Risk fluctuations, including such changes in interest rates, exchange rates, and commodity prices, have a negative impact on business performance and can be mitigated by hedging. Derivative instruments are the preferred method for hedging. Internal hedging calculations take into account size, growth prospects, financial distress, leverage, and liquidity. This study's goal is to examine the variables that influence the hedging decisions of businesses. This study employs a descriptive qualitative methodology. The most influential factors in determining a company's hedging strategy are its size and growth prospects, according to the research. The greatest effect comes from the company's size and growth potential in order to influence the company's hedging policies. Other factors such as leverage, liquidity, financial distress, market depth risk are not so dominant in influencing the company's hedging decisions. However, several variables or factors that are not the dominant factor will be important according to the industry or line of business of each company.Recommendations for further research can be carried out by analyzing the company's external factors that influence hedging decisions.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"75 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113944296","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}
Riska Nur Rosyidiana, Ni Luh, Putu Normadewi, Abdi Pradnyani, Novrys Suhardianto, Universitas Airlangga, Politeknik Negeri Bali
Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.
企业社会责任(CSR)在印尼是由2007年第40号有限责任公司法正式确立的。另一方面，企业社会责任的基本原则并不新鲜，可以通过印尼当地的智慧来解释。本研究的目的是根据印度尼西亚存在的地方智慧来确定企业社会责任的概念和实践。本研究可以为企业制定对社会和环境产生积极影响的企业社会责任战略，以及保持企业与当地社区关系的可持续性提供全面的理解。为了实现其目标，本研究回顾了20篇基于印尼当地智慧的企业社会责任文章。为了找到相关文章，本研究评估了Scopus、Web of Science和Google Scholar数据库。本研究的重点是企业社会责任的概念及其在印度尼西亚不同地方文化中的实施。根据研究结果，考虑当地智慧的企业社会责任规划、实施和评估可以导致可持续的企业社会责任计划。该研究还将通过填补已确定的研究空白，帮助未来的研究人员根据当地智慧开展企业社会责任研究。
{"title":"Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia : Sebuah Tinjauan Literatur","authors":"Riska Nur Rosyidiana, Ni Luh, Putu Normadewi, Abdi Pradnyani, Novrys Suhardianto, Universitas Airlangga, Politeknik Negeri Bali","doi":"10.29080/jai.v9i1.1171","DOIUrl":"https://doi.org/10.29080/jai.v9i1.1171","url":null,"abstract":"Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134028044","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}
Nufaisa, Ade Irma Suryani Lating, Mohammad Dliyaul Muflihin
This study aims to understand the implementation of government accounting standards in realizing good governance in Gunung Anyar District, Surabaya in terms of human resource competence. The research material consists of the characteristics of accrual-based financial statements, as well as the principles of good governance. This research is a qualitative research. Data collection techniques were carried out by observation, interviews and documentation studies. There were three informants selected, namely the sub-district head, the general and staffing section, and the finance section. An interpretive approach is used to describe a deep understanding of the process of government accounting standards in terms of the competence of its human resources to realize good governance in Gunung Anyar District, Surabaya. The results of this study are that in general accrual basis government accounting standards have been carried out well although in some cases further improvements and improvements are needed. The educational background of the human resources who carry out the accrual basis process, namely the KA Sub Division of Finance, is not appropriate, and it can be said that transparency is due to the fact that financial performance can be accessed via the internet. So that the public knows clearly about the financial statements.
{"title":"Refleksi Standar Akuntansi Pemerintah dalam Manifestasi Good Governance","authors":"Nufaisa, Ade Irma Suryani Lating, Mohammad Dliyaul Muflihin","doi":"10.29080/jai.v8i2.1068","DOIUrl":"https://doi.org/10.29080/jai.v8i2.1068","url":null,"abstract":"This study aims to understand the implementation of government accounting standards in realizing good governance in Gunung Anyar District, Surabaya in terms of human resource competence. The research material consists of the characteristics of accrual-based financial statements, as well as the principles of good governance. This research is a qualitative research. Data collection techniques were carried out by observation, interviews and documentation studies. There were three informants selected, namely the sub-district head, the general and staffing section, and the finance section. An interpretive approach is used to describe a deep understanding of the process of government accounting standards in terms of the competence of its human resources to realize good governance in Gunung Anyar District, Surabaya. The results of this study are that in general accrual basis government accounting standards have been carried out well although in some cases further improvements and improvements are needed. The educational background of the human resources who carry out the accrual basis process, namely the KA Sub Division of Finance, is not appropriate, and it can be said that transparency is due to the fact that financial performance can be accessed via the internet. So that the public knows clearly about the financial statements.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114632261","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 is to identify and analyze the factors that influence student fraud at the academic level in the Accounting Study Program, where in the main scope of education students are expected to become anti-fraud generations, so it needs to be instilled since they were in college, considering that based on previous research not a few students who have committed acts of academic fraud. Factors of academic fraud behavior include pressure, opportunity, rationalization and capability called fraud diamond which needs to be explored more deeply to test the effectiveness of the fraud concept, as well as two moderating factors, namely gender and religiosity. This research is a type of quantitative research and literacy studies. The results of the study can be concluded that the opportunity and capability factors have a significant influence while the factors of pressure, rationalization, gender and religiosity have an insignificant effect on student academic fraud behavior.
{"title":"Pengaruh Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa dengan Dua Faktor Moderasi","authors":"Nila Hidayah, M. N. Sholiqin","doi":"10.29080/jai.v8i2.833","DOIUrl":"https://doi.org/10.29080/jai.v8i2.833","url":null,"abstract":"The purpose of this study is to identify and analyze the factors that influence student fraud at the academic level in the Accounting Study Program, where in the main scope of education students are expected to become anti-fraud generations, so it needs to be instilled since they were in college, considering that based on previous research not a few students who have committed acts of academic fraud. Factors of academic fraud behavior include pressure, opportunity, rationalization and capability called fraud diamond which needs to be explored more deeply to test the effectiveness of the fraud concept, as well as two moderating factors, namely gender and religiosity. This research is a type of quantitative research and literacy studies. The results of the study can be concluded that the opportunity and capability factors have a significant influence while the factors of pressure, rationalization, gender and religiosity have an insignificant effect on student academic fraud behavior.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124502767","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 study aims to determine the role of good corporate governance in mediating the effect of business strategy on firm value in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research includes quantitative research. With a population of all non-cyclical consumer companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique, in order to obtain 26 companies as samples. Data collection techniques used documentation techniques with secondary data obtained from non-cylicals consumer companies listed on the Indonesia Stock Exchange. The data analysis technique in this study is the mediation path analysis using Smart PLS (Partial Least Square) version 3.3.9 with the PLS method consisting of Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The results of this study prove that business strategy has no effect on firm value, business strategy has no effect on firm value with the audit committee as a mediating variable, business strategy does not affect firm value with institutional ownership as a mediating variable, business strategy does not affect firm value with the proportion independent board of commissioners as a mediating variable.
{"title":"Peran Strategi Bisnis Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Mediasi","authors":"Dyah Aprillya Pratiwi, Suwandi","doi":"10.29080/jai.v8i2.1040","DOIUrl":"https://doi.org/10.29080/jai.v8i2.1040","url":null,"abstract":"This study aims to determine the role of good corporate governance in mediating the effect of business strategy on firm value in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research includes quantitative research. With a population of all non-cyclical consumer companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique, in order to obtain 26 companies as samples. Data collection techniques used documentation techniques with secondary data obtained from non-cylicals consumer companies listed on the Indonesia Stock Exchange. The data analysis technique in this study is the mediation path analysis using Smart PLS (Partial Least Square) version 3.3.9 with the PLS method consisting of Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The results of this study prove that business strategy has no effect on firm value, business strategy has no effect on firm value with the audit committee as a mediating variable, business strategy does not affect firm value with institutional ownership as a mediating variable, business strategy does not affect firm value with the proportion independent board of commissioners as a mediating variable.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132750809","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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