Pub Date : 2023-03-07DOI: 10.24123/jati.v16i1.5288
Cindy Karmilasari, Imam Agus Faisol
During the Covid-19 pandemic, the banking sector was extremely susceptible to losses because so many debtors from diverse industrial sectors were afflicted by Covid-19 and had difficulty meeting their obligations. This study aims to examine the impact of Good Corporate Governance, capital structure, and company size on the 2020 financial performance of Indonesia Stock Exchange-listed banking companies. In this study, the independent board of commissioners, board of directors, audit committee, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and company size are the independent variables. In this study, the dependent variable is the company's financial performance (ROA). This study employed a technique of purposive sampling to collect 46 samples. The method of analysis employed is multiple linear regression analysis. The results show that the independent board of commissioners, Debt to Equity Ratio, and company size positively affect financial performance. The Board of directors and audit committee has no significant effect on financial performance. Meanwhile, the Debt to Asset Ratio harms financial performance.
{"title":"Analysis of determinants of banking company's financial performance during the covid-19 pandemic","authors":"Cindy Karmilasari, Imam Agus Faisol","doi":"10.24123/jati.v16i1.5288","DOIUrl":"https://doi.org/10.24123/jati.v16i1.5288","url":null,"abstract":"During the Covid-19 pandemic, the banking sector was extremely susceptible to losses because so many debtors from diverse industrial sectors were afflicted by Covid-19 and had difficulty meeting their obligations. This study aims to examine the impact of Good Corporate Governance, capital structure, and company size on the 2020 financial performance of Indonesia Stock Exchange-listed banking companies. In this study, the independent board of commissioners, board of directors, audit committee, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and company size are the independent variables. In this study, the dependent variable is the company's financial performance (ROA). This study employed a technique of purposive sampling to collect 46 samples. The method of analysis employed is multiple linear regression analysis. The results show that the independent board of commissioners, Debt to Equity Ratio, and company size positively affect financial performance. The Board of directors and audit committee has no significant effect on financial performance. Meanwhile, the Debt to Asset Ratio harms financial performance.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131096943","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 : 2023-03-07DOI: 10.24123/jati.v16i1.5258
Hairu Anam
This study aims to investigate the factors that influence the quality of earnings. In this study, there are three independent variables: capital structure, investment opportunity set, and information asymmetries on earnings quality. Indicators of earnings quality are discretionary accruals. The capital structure will be expressed as a ratio of debt to equity. Comparing the investment opportunity set's market value to its book value allows for its evaluation. Information asymmetries are quantified using the bid-ask spread. The population studied utilizes the manufacturing sector. The method of determining a sample using the technique of purposive sampling. As many as 160 firm years were used to collect research samples that met the criteria. The analysis instrument employs multiple linear regression analysis techniques. According to the findings of the study, capital structure and asymmetric information have a positive impact on earnings quality. Moreover, the investment opportunity set has no effect on the quality of earnings.
{"title":"Determinants of earnings quality: An empirical study in Indonesia","authors":"Hairu Anam","doi":"10.24123/jati.v16i1.5258","DOIUrl":"https://doi.org/10.24123/jati.v16i1.5258","url":null,"abstract":"This study aims to investigate the factors that influence the quality of earnings. In this study, there are three independent variables: capital structure, investment opportunity set, and information asymmetries on earnings quality. Indicators of earnings quality are discretionary accruals. The capital structure will be expressed as a ratio of debt to equity. Comparing the investment opportunity set's market value to its book value allows for its evaluation. Information asymmetries are quantified using the bid-ask spread. The population studied utilizes the manufacturing sector. The method of determining a sample using the technique of purposive sampling. As many as 160 firm years were used to collect research samples that met the criteria. The analysis instrument employs multiple linear regression analysis techniques. According to the findings of the study, capital structure and asymmetric information have a positive impact on earnings quality. Moreover, the investment opportunity set has no effect on the quality of earnings.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121701262","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 : 2023-03-07DOI: 10.24123/jati.v16i1.4929
Angela Caroline, Yenny Sugiarti
The Covid-19 has had an impact on all fields, especially in education. Higher education changes its learning methods from face-to-face to distance learning. The teaching assistant class at PTS ”X” must also turn into distance learning. The online learning process has some limitations so that it increase the academic fraud by students. The purpose of this study is to explain the types of events that occur during online learning in the assistance class, the causal factors and efforts to prevent them. This research is a case study in the teaching assistant class at University X. The data was obtained by inteviewing, observing, and analyzing the assistance documents which were then analyzed by qualitative method. The results of this study indicate that online learning process at University X has not been effective to prevent academic fraud so plagiarism, data manipulation, cheating, and collusion occur. Some recommendations to improve the online learning system should be carried out, such as enforcement of rules and strong punishment related to fraud, modification of the assessment system, increased supervision and good communication between assistants and assistant class participants. The results of this study are expected to be adopted by universities to increase the effectiveness of the online learning system used.
{"title":"Evaluasi pembelajaran daring untuk mengurangi potensi kecurangan akademik: A case study","authors":"Angela Caroline, Yenny Sugiarti","doi":"10.24123/jati.v16i1.4929","DOIUrl":"https://doi.org/10.24123/jati.v16i1.4929","url":null,"abstract":"The Covid-19 has had an impact on all fields, especially in education. Higher education changes its learning methods from face-to-face to distance learning. The teaching assistant class at PTS ”X” must also turn into distance learning. The online learning process has some limitations so that it increase the academic fraud by students. The purpose of this study is to explain the types of events that occur during online learning in the assistance class, the causal factors and efforts to prevent them. This research is a case study in the teaching assistant class at University X. The data was obtained by inteviewing, observing, and analyzing the assistance documents which were then analyzed by qualitative method. The results of this study indicate that online learning process at University X has not been effective to prevent academic fraud so plagiarism, data manipulation, cheating, and collusion occur. Some recommendations to improve the online learning system should be carried out, such as enforcement of rules and strong punishment related to fraud, modification of the assessment system, increased supervision and good communication between assistants and assistant class participants. The results of this study are expected to be adopted by universities to increase the effectiveness of the online learning system used.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126878441","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 : 2023-03-07DOI: 10.24123/jati.v16i1.5274
Yuha Nadhirah Qintharah, Clarissa Ilmi Riyanti
The study aims to examine elements of the pentagon's fraud theory that can influence the occurrence of fraudulent financial reporting. The pressure variable is proxied by financial targets; the opportunity is proxied by the ineffectiveness of supervision; the rationalization is proxied with auditor turnover; the competency is proxied by the change of the board of directors, and the arrogance is proxied by the frequency of the appearance of the CEO image. The population used in this study is manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The results of the study showed that financial targets had a significant negative effect on fraudulent financial reporting. Ineffectiveness of supervision, change of auditors, and changes of the board of directors did not affect fraudulent financial reporting, and the frequency of the appearance of the CEO image had a positive effect on fraudulent financial reporting.
{"title":"Analisis pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan subsektor consumer goods","authors":"Yuha Nadhirah Qintharah, Clarissa Ilmi Riyanti","doi":"10.24123/jati.v16i1.5274","DOIUrl":"https://doi.org/10.24123/jati.v16i1.5274","url":null,"abstract":"The study aims to examine elements of the pentagon's fraud theory that can influence the occurrence of fraudulent financial reporting. The pressure variable is proxied by financial targets; the opportunity is proxied by the ineffectiveness of supervision; the rationalization is proxied with auditor turnover; the competency is proxied by the change of the board of directors, and the arrogance is proxied by the frequency of the appearance of the CEO image. The population used in this study is manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The results of the study showed that financial targets had a significant negative effect on fraudulent financial reporting. Ineffectiveness of supervision, change of auditors, and changes of the board of directors did not affect fraudulent financial reporting, and the frequency of the appearance of the CEO image had a positive effect on fraudulent financial reporting.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116156825","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 : 2023-03-07DOI: 10.24123/jati.v16i1.5332
Zamzami Zamzami, Rina Maulina
Village funds are essential for development; therefore, it is crucial to look into their management and use. This study aims to examine the impact of accountability in managing village funds and optimizing the use of village funds on the growth of village-owned enterprises (a case study in Padang Rubek Village, Kuala Pesisir District, Nagan Raya District). Methods for collecting data include conducting surveys and obtaining as many as 25 respondents. Using a questionnaire, survey data were collected, processed, and analyzed using multiple linear regression tests. The Pearson Correlation Validity Test and the Cronbach Alpha Reliability Test are used to assess the quality of the data for this study. Applying multiple linear regression to data. The findings of this study indicate that the accountability of village fund management has a positive and significant impact on the development of gampong-owned businesses. Moreover, optimizing the use of village funds has a substantial positive impact on the growth of gampong businesses. This result suggests that village-owned enterprises can develop further if village funds are managed appropriately.
{"title":"Pengaruh akuntabilitas pengelolaan dan optimalisasi penggunaan dana desa terhadap pengembangan badan usaha milik gampong (BUMG)","authors":"Zamzami Zamzami, Rina Maulina","doi":"10.24123/jati.v16i1.5332","DOIUrl":"https://doi.org/10.24123/jati.v16i1.5332","url":null,"abstract":"Village funds are essential for development; therefore, it is crucial to look into their management and use. This study aims to examine the impact of accountability in managing village funds and optimizing the use of village funds on the growth of village-owned enterprises (a case study in Padang Rubek Village, Kuala Pesisir District, Nagan Raya District). Methods for collecting data include conducting surveys and obtaining as many as 25 respondents. Using a questionnaire, survey data were collected, processed, and analyzed using multiple linear regression tests. The Pearson Correlation Validity Test and the Cronbach Alpha Reliability Test are used to assess the quality of the data for this study. Applying multiple linear regression to data. The findings of this study indicate that the accountability of village fund management has a positive and significant impact on the development of gampong-owned businesses. Moreover, optimizing the use of village funds has a substantial positive impact on the growth of gampong businesses. This result suggests that village-owned enterprises can develop further if village funds are managed appropriately.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130750602","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 examine whether the regional financial accounting system, human resource competence, transparency and accountability of financial management have an effect on good governance. The approach used is quantitative data. This study’s population is all OPD in Bima Regency with the sample criteria, namely employees who carry out accounting or financial administration functions. The sampling technique used was purposive sampling with a sample of 122 respondents. The results of this study indicate that regional financial accounting systems and financial management transparency have no effect on good governance, while human resource competency and financial management accountability have a positive effect on good governance. The implication of this research is that the Bima Regency Government can improve the competence of employees who work as financial managers by providing education and training related to good governance and placing appropriate apparatus in the field of regional financial management. The results of the research contribute to enriching knowledge regarding the application of Stewardship Theory. The government as the holder of the trust can carry out good governance. The financial accounting system must comply with predetermined standards so it can produce financial reports that can be accounted for, are relevant, reliable, comparative and verifiable.
{"title":"Determinan tata kelola pemerintahan pada OPD kabupaten Bima","authors":"Nadia Ersy Mithasarinama, Biana Adha Inapty, Nurabiah","doi":"10.24123/jati.v16i1.5227","DOIUrl":"https://doi.org/10.24123/jati.v16i1.5227","url":null,"abstract":"This study aims to examine whether the regional financial accounting system, human resource competence, transparency and accountability of financial management have an effect on good governance. The approach used is quantitative data. This study’s population is all OPD in Bima Regency with the sample criteria, namely employees who carry out accounting or financial administration functions. The sampling technique used was purposive sampling with a sample of 122 respondents. The results of this study indicate that regional financial accounting systems and financial management transparency have no effect on good governance, while human resource competency and financial management accountability have a positive effect on good governance. The implication of this research is that the Bima Regency Government can improve the competence of employees who work as financial managers by providing education and training related to good governance and placing appropriate apparatus in the field of regional financial management. The results of the research contribute to enriching knowledge regarding the application of Stewardship Theory. The government as the holder of the trust can carry out good governance. The financial accounting system must comply with predetermined standards so it can produce financial reports that can be accounted for, are relevant, reliable, comparative and verifiable.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133363631","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 : 2022-09-01DOI: 10.24123/jati.v15i2.5043
Aulia Salsabila, Dewi Febriani
This study discusses the factors influencing students’ perceptions of using accounting software during distance learning. This study uses a descriptive quantitative approach. The data were obtained from questionnaires distributed to 134 students. SEM-PLS method with smartPLS was employed in this study. The result of this study states that distance learning has a negative effect on computer anxiety and computer anxiety itself negatively affects computer self-efficacy, perceived ease of use, and perceived usefulness. Computer self-efficacy has a positive effect on perceived ease of use. Perceived ease of use has a positive effect on perceived usefulness. This study examines only the factors influencing student perception and intention to use accounting software. This study provides empirical evidence on the effect of transactional distance and other factors such as computer anxiety and computer self-efficacy on perceptions of using accounting software. In addition, this research can enrich study materials or references for the future research.
{"title":"FAKTOR YANG MEMENGARUHI PERSEPSI MAHASISWA DALAM MENGGUNAKAN SOFTWARE AKUNTANSI SAAT PEMBELAJARAN JARAK JAUH","authors":"Aulia Salsabila, Dewi Febriani","doi":"10.24123/jati.v15i2.5043","DOIUrl":"https://doi.org/10.24123/jati.v15i2.5043","url":null,"abstract":"This study discusses the factors influencing students’ perceptions of using accounting software during distance learning. This study uses a descriptive quantitative approach. The data were obtained from questionnaires distributed to 134 students. SEM-PLS method with smartPLS was employed in this study. The result of this study states that distance learning has a negative effect on computer anxiety and computer anxiety itself negatively affects computer self-efficacy, perceived ease of use, and perceived usefulness. Computer self-efficacy has a positive effect on perceived ease of use. Perceived ease of use has a positive effect on perceived usefulness. This study examines only the factors influencing student perception and intention to use accounting software. This study provides empirical evidence on the effect of transactional distance and other factors such as computer anxiety and computer self-efficacy on perceptions of using accounting software. In addition, this research can enrich study materials or references for the future research.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131816587","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 : 2022-09-01DOI: 10.24123/jati.v15i2.4915
Surna Lastri, Fitri Yunina, M. P. Utama
The purpose of this study examines the effect of professional skepticism and audit expertise on the quality of audit results at the Aceh Inspectorate. Collecting data using a structured questionnaire with a Likert scale. A total of 53 questionnaires were distributed to all auditors at the Aceh Inspectorate. Saturation sampling was used to determine the research sample. The data analysis technique uses multiple linear regression analysis (multiple linear regression). The result shows that professional skepticism and audit expertise have effects on the quality of audit results at the Aceh Inspectorate. Professional skepticism has a positive effect on the quality of audit results, professional skepticism reduces the level of auditor error in conducting audits. Furthermore, audit expertise has a positive effect on the quality of audit results. This research is only limited in scope, especially limitations in sampling and research objects. Limitations need to be considered in further research, namely a more representative research method approach such as taking samples from various parties. Furthermore, this research contributes to the model of testing the quality of audit results through the relationship of professional skepticism and audit expertise with the quality of audit results, while also expanding the discussion on strategies for obtaining quality audit reports at the Aceh Inspectorate.
本研究的目的是考察专业怀疑主义和审计专业知识对亚齐监察局审计结果质量的影响。使用李克特量表的结构化问卷收集数据。共向亚齐监察局的所有审计员分发了53份调查表。采用饱和取样法确定研究样品。数据分析技术采用多元线性回归分析(multiple linear regression)。结果表明，专业怀疑和审计专业知识对亚齐督察审计结果的质量有影响。职业怀疑对审计结果的质量有积极的影响，职业怀疑降低了审计师在进行审计时的错误程度。此外，审计专业知识对审计结果的质量有积极的影响。本研究的范围有限，尤其是样本和研究对象的限制。在进一步的研究中需要考虑局限性，即更有代表性的研究方法，如从各方取样。此外，本研究有助于通过专业怀疑主义和审计专业知识与审计结果质量的关系来检验审计结果质量的模型，同时也扩大了对亚齐监察局获得质量审计报告的策略的讨论。
{"title":"PENGARUH SKEPTISISME PROFESIONAL DAN KEAHLIAN AUDIT TERHADAP KUALITAS HASIL AUDIT (STUDI PADA INSPEKTORAT ACEH)","authors":"Surna Lastri, Fitri Yunina, M. P. Utama","doi":"10.24123/jati.v15i2.4915","DOIUrl":"https://doi.org/10.24123/jati.v15i2.4915","url":null,"abstract":"The purpose of this study examines the effect of professional skepticism and audit expertise on the quality of audit results at the Aceh Inspectorate. Collecting data using a structured questionnaire with a Likert scale. A total of 53 questionnaires were distributed to all auditors at the Aceh Inspectorate. Saturation sampling was used to determine the research sample. The data analysis technique uses multiple linear regression analysis (multiple linear regression). The result shows that professional skepticism and audit expertise have effects on the quality of audit results at the Aceh Inspectorate. Professional skepticism has a positive effect on the quality of audit results, professional skepticism reduces the level of auditor error in conducting audits. Furthermore, audit expertise has a positive effect on the quality of audit results. This research is only limited in scope, especially limitations in sampling and research objects. Limitations need to be considered in further research, namely a more representative research method approach such as taking samples from various parties. Furthermore, this research contributes to the model of testing the quality of audit results through the relationship of professional skepticism and audit expertise with the quality of audit results, while also expanding the discussion on strategies for obtaining quality audit reports at the Aceh Inspectorate.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130481227","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 : 2022-09-01DOI: 10.24123/jati.v15i2.4912
Eka Sudarmaji, Sri Ambarwati, Herlan Herlan
Creditworthiness assessment was one of the first areas to apply machine learning techniques in economics. The creditworthiness of retrofit protection was vital for ESCO in determining the credit scoring. This study aimed to develop a retrofitting assessment model to utilize machine learning with multinomial logistic (MNL) and life cycle cost analysis (LCCA). This study aims to provide an evaluation of creditworthiness models from the evaluation of financing alternative in Indonesia's energy efficiency industry. The goal was to reduce the total of prediction error, which comprised bias, variance, and fundamental error. The findings demonstrated that machine learning approaches might yield significantly greater prediction accuracy. In addition, machine learning is also expected to automatically capture the nonlinear relationship between input features and selected results. This study is also expected to draw on ideas from machine learning to develop an enhanced model for retrofitting creditworthiness research and suggest new research directions.
{"title":"PEMBELAJARAN MESIN UNTUK MENILAI KELAYAKAN KREDIT PROYEK RETROFIT: MULTINOMIAL LOGIT","authors":"Eka Sudarmaji, Sri Ambarwati, Herlan Herlan","doi":"10.24123/jati.v15i2.4912","DOIUrl":"https://doi.org/10.24123/jati.v15i2.4912","url":null,"abstract":"Creditworthiness assessment was one of the first areas to apply machine learning techniques in economics. The creditworthiness of retrofit protection was vital for ESCO in determining the credit scoring. This study aimed to develop a retrofitting assessment model to utilize machine learning with multinomial logistic (MNL) and life cycle cost analysis (LCCA). This study aims to provide an evaluation of creditworthiness models from the evaluation of financing alternative in Indonesia's energy efficiency industry. The goal was to reduce the total of prediction error, which comprised bias, variance, and fundamental error. The findings demonstrated that machine learning approaches might yield significantly greater prediction accuracy. In addition, machine learning is also expected to automatically capture the nonlinear relationship between input features and selected results. This study is also expected to draw on ideas from machine learning to develop an enhanced model for retrofitting creditworthiness research and suggest new research directions.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"32-33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132042125","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 : 2022-09-01DOI: 10.24123/jati.v15i2.4882
Vivian Witjaksono, Felizia Arni Rudiawarni
Earnings management has become one of the most crucial issues in a company that can affect the condition of its financial statements. Financial reports are one of the maps that provide sources of information for internal and external parties. This study aims to determine the relevance of financial sustainability measures to the level of earnings management. The method used in this research is linear regression. The objects used in this study are those included in the primary and secondary sector categories listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 675 firms in 3 years. This study uses Modified Jones Model (Dechow et al., 1995) to detect earnings management behavior. The results of this study indicate that previously managed earnings and efficiency ratio have a significant negative effect on earnings management. In addition, liquidity positively affects earnings management. While leverage has no effect on the level of earnings management. It can be concluded that financial sustainability factors are relevant to earnings management behavior.
盈余管理已成为影响公司财务报表状况的最关键问题之一。财务报告是为内部和外部各方提供信息来源的地图之一。本研究旨在确定财务可持续性措施与盈余管理水平的相关性。本研究采用的方法是线性回归。本研究使用的对象是2017-2019年在印度尼西亚证券交易所上市的第一和第二行业类别中的公司，3年内总样本为675家公司。本研究采用修正Jones模型(Dechow et al.， 1995)检测盈余管理行为。本研究结果显示，先前管理盈余和效率比对盈余管理有显著的负向影响。此外，流动性正向影响盈余管理。而杠杆对盈余管理水平没有影响。可以得出财务可持续性因素与盈余管理行为相关的结论。
{"title":"RELEVANSI FINANCIAL SUSTAINABILITY MEASURES TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PRIMER DAN SEKUNDER YANG TERDAFTAR DI BEI PERIODE 2017-2019","authors":"Vivian Witjaksono, Felizia Arni Rudiawarni","doi":"10.24123/jati.v15i2.4882","DOIUrl":"https://doi.org/10.24123/jati.v15i2.4882","url":null,"abstract":"Earnings management has become one of the most crucial issues in a company that can affect the condition of its financial statements. Financial reports are one of the maps that provide sources of information for internal and external parties. This study aims to determine the relevance of financial sustainability measures to the level of earnings management. The method used in this research is linear regression. The objects used in this study are those included in the primary and secondary sector categories listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 675 firms in 3 years. This study uses Modified Jones Model (Dechow et al., 1995) to detect earnings management behavior. The results of this study indicate that previously managed earnings and efficiency ratio have a significant negative effect on earnings management. In addition, liquidity positively affects earnings management. While leverage has no effect on the level of earnings management. It can be concluded that financial sustainability factors are relevant to earnings management behavior.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126321757","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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