Penelitian ini bertujuan untuk menyelidiki pengaruh ESG disclosure Green Innovation dan Climate Risk Kinerja Perusahaan dengan Komite Audit sebagai pemoderasi. Penelitian ini memiliki jumlah sampel sebanyak 20 perusahaan dengan waktu pengamatan selama 4 tahun. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder, yang masing-masing data tersebut didapatkan dari sumber data keuangan, laporan per tahun dan laporan keberlangsungan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Hasil yang didapatkan adalah kumpulan data panel yang terdiri dari nilai cross-section dan time series. Pengujian penelitian dimulai dengan menentukan model yang paling cocok untuk digunakan dalam penelitian, kemudian dilakukan uji chow, uji haussman, uji langrage multiplier, uji asumsi klasik, uji signifikansi dan hasil pengujian yang membuktikan bahwa ESG disclosure green innovation dan climate risk dengan komite audit sebagai pemoderasi secara simultan berpengaruh positif terhadap kinerja perusahaan. Namun terdapat pengaruh negatif antara climate risk terhadap kinerja perusahaan dan tidak ada pengaruh antara green innovation yang dimoderasi komite audit terhadap kinerja perusahaan. Penelitian ini diharapkan memberikan informasi dan wawasan tentang ESG disclosure, green innovation, dan climate risk yang mempengaruhi kinerja perusahaan serta memperkuat pengaruhnya melalui komite audit. Hasil ini diharapkan menjadi referensi untuk penelitian selanjutnya dengan menambah variabel independen lain dan menggunakan sampel perusahaan dari sektor lain.
{"title":"ESG DISCLOSURE, GREEN INNOVATION, CLIMATE RISK TERHADAP KINERJA PERUSAHAAN, KOMITE AUDIT SEBAGAI PEMODERASI","authors":"V. Ap, M. N. Amin","doi":"10.29303/jaa.v9i1.440","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.440","url":null,"abstract":"Penelitian ini bertujuan untuk menyelidiki pengaruh ESG disclosure Green Innovation dan Climate Risk Kinerja Perusahaan dengan Komite Audit sebagai pemoderasi. Penelitian ini memiliki jumlah sampel sebanyak 20 perusahaan dengan waktu pengamatan selama 4 tahun. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder, yang masing-masing data tersebut didapatkan dari sumber data keuangan, laporan per tahun dan laporan keberlangsungan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Hasil yang didapatkan adalah kumpulan data panel yang terdiri dari nilai cross-section dan time series. Pengujian penelitian dimulai dengan menentukan model yang paling cocok untuk digunakan dalam penelitian, kemudian dilakukan uji chow, uji haussman, uji langrage multiplier, uji asumsi klasik, uji signifikansi dan hasil pengujian yang membuktikan bahwa ESG disclosure green innovation dan climate risk dengan komite audit sebagai pemoderasi secara simultan berpengaruh positif terhadap kinerja perusahaan. Namun terdapat pengaruh negatif antara climate risk terhadap kinerja perusahaan dan tidak ada pengaruh antara green innovation yang dimoderasi komite audit terhadap kinerja perusahaan. Penelitian ini diharapkan memberikan informasi dan wawasan tentang ESG disclosure, green innovation, dan climate risk yang mempengaruhi kinerja perusahaan serta memperkuat pengaruhnya melalui komite audit. Hasil ini diharapkan menjadi referensi untuk penelitian selanjutnya dengan menambah variabel independen lain dan menggunakan sampel perusahaan dari sektor lain.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"42 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141805617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk meneliti mengenai pengaruh asimetri informasi, leverage, dan kinerja keuangan dengan komite audit sebagai pemoderasi terhadap manajemen laba. Dengan teknik purposive sampling ditentukan sampel berjumlah 43 sampel perusahaan sub sektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia tahun 2020-2022. Penelitian ini bersifat kualitatif dengan metode analisis Moderated Regression Analysis (MRA) dengan software SPSS 25. Hasil penelitian ini menunjukan leverage dan kinerja keuangan berpengaruh terhadap manajemen laba. Asimetri informasi tidak berpengaruh terhadap manajemen laba. Komite audit terbukti mampu memoderasi pengaruh kinerja keuangan terhadap manajemen laba. Komite audit tidak mampu memoderasi pengaruh asimetri informasi dan leverage terhadap manajemen laba.
{"title":"KOMITE AUDIT MEMODERASI PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA","authors":"Christina Mannuela, K. Kurniawati","doi":"10.29303/jaa.v9i1.414","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.414","url":null,"abstract":"Penelitian ini bertujuan untuk meneliti mengenai pengaruh asimetri informasi, leverage, dan kinerja keuangan dengan komite audit sebagai pemoderasi terhadap manajemen laba. Dengan teknik purposive sampling ditentukan sampel berjumlah 43 sampel perusahaan sub sektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia tahun 2020-2022. Penelitian ini bersifat kualitatif dengan metode analisis Moderated Regression Analysis (MRA) dengan software SPSS 25. Hasil penelitian ini menunjukan leverage dan kinerja keuangan berpengaruh terhadap manajemen laba. Asimetri informasi tidak berpengaruh terhadap manajemen laba. Komite audit terbukti mampu memoderasi pengaruh kinerja keuangan terhadap manajemen laba. Komite audit tidak mampu memoderasi pengaruh asimetri informasi dan leverage terhadap manajemen laba.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"21 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141845986","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}
Maulida Maulida, Linda Rahmazaniati, Sari Maulida Vonna, Said Mahdani, Fatmayanti Fatmayanti
This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.
{"title":"PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20","authors":"Maulida Maulida, Linda Rahmazaniati, Sari Maulida Vonna, Said Mahdani, Fatmayanti Fatmayanti","doi":"10.29303/jaa.v9i1.432","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.432","url":null,"abstract":"This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"227 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141692752","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 driven significant transformations in audit practices, particularly through the shift towards remote auditing. The focus of this research is to examine the influence of Task Complexity and Locus of Control on Audit Process Quality with Computer-Assisted Audit Techniques (CAAT) as a moderating variable. This study employs a quantitative research method with primary data collection through questionnaires and Likert scales. The research sample consists of 100 auditors working in Public Accounting Firms in DKI Jakarta, selected using purposive sampling method. Data analysis is conducted using Structural Equation Modeling (SEM) through the SmartPLS 4.0 program with a significance level of 0.05. Findings indicate that Task Complexity has a significant negative impact on Audit Process Quality, while Internal Locus of Control has a significant positive influence. Conversely, External Locus of Control does not significantly affect Audit Process Quality. CAAT as a moderating variable weakens the relationship between Task Complexity and Audit Process Quality. However, CAAT does not strengthen the relationship between Internal Locus of Control and Audit Process Quality, and it does not influence the relationship between External Locus of Control and Audit Process Quality. The implications of this research lie in a more comprehensive understanding of components influencing audit process quality, contributing to the enhancement of audit practices in the digital era.
{"title":"KUALITAS PROSES AUDIT: TASK COMPLEXITY DAN LOCUS OF CONTROL DENGAN TABK SEBAGAI MODERASI","authors":"Jelita Frisca Elina, Dewi Darmastuti","doi":"10.29303/jaa.v9i1.417","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.417","url":null,"abstract":"The COVID-19 pandemic has driven significant transformations in audit practices, particularly through the shift towards remote auditing. The focus of this research is to examine the influence of Task Complexity and Locus of Control on Audit Process Quality with Computer-Assisted Audit Techniques (CAAT) as a moderating variable. This study employs a quantitative research method with primary data collection through questionnaires and Likert scales. The research sample consists of 100 auditors working in Public Accounting Firms in DKI Jakarta, selected using purposive sampling method. Data analysis is conducted using Structural Equation Modeling (SEM) through the SmartPLS 4.0 program with a significance level of 0.05. Findings indicate that Task Complexity has a significant negative impact on Audit Process Quality, while Internal Locus of Control has a significant positive influence. Conversely, External Locus of Control does not significantly affect Audit Process Quality. CAAT as a moderating variable weakens the relationship between Task Complexity and Audit Process Quality. However, CAAT does not strengthen the relationship between Internal Locus of Control and Audit Process Quality, and it does not influence the relationship between External Locus of Control and Audit Process Quality. The implications of this research lie in a more comprehensive understanding of components influencing audit process quality, contributing to the enhancement of audit practices in the digital era.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"42 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716809","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 study of consumer behavior has made Fear of Missing Out (FOMO) a significant concern, particularly concerning Generation Z, who grew up in an increasingly connected digital era. The study's central issue is the FOMO phenomenon and its effect on Generation Z's investment decisions in entrepreneurial universities. Through an analysis of the role of financial literacy and risk perception as mediators, this paper seeks to understand how Generation Z's investment decisions are influenced by FOMO, particularly in the context of an entrepreneurial university. This study employs the Partial Least Square-Structural Equation Model (PLS-SEM) analysis model in a descriptive quantitative manner. The study's sample comprises 358 Generation Z students at Ciputra University Surabaya's Faculty of Business and Management. According to the study's findings, generation Z's investment decisions at entrepreneurial universities are positively and significantly impacted by FOMO. Financial literacy is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities; risk perception is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities. These findings suggest that strategies are needed to address FOMO and improve financial literacy and risk perception management among Generation Z students to improve the investment decisions of Generation Z students in entrepreneurial universities.
对消费者行为的研究使 "害怕错过"（FOMO）成为人们关注的一个重要问题，尤其是对于在联系日益紧密的数字时代成长起来的 Z 世代。本研究的核心问题是 FOMO 现象及其对 Z 世代在创业型大学投资决策的影响。通过分析金融知识和风险认知作为中介的作用，本文试图了解 FOMO 如何影响 Z 世代的投资决策，尤其是在创业型大学的背景下。本研究采用偏最小二乘法-结构方程模型（PLS-SEM）分析模型，以描述性定量方式进行研究。研究样本包括泗水西普特拉大学商业与管理学院的 358 名 Z 世代学生。研究结果表明，Z 世代在创业型大学的投资决策受到 FOMO 的显著正向影响。在 FOMO 与 Z 世代在创业型大学的投资决策之间的关系中，金融知识是一个中介变量；在 FOMO 与 Z 世代在创业型大学的投资决策之间的关系中，风险认知是一个中介变量。这些研究结果表明，要改善 Z 世代学生在创业型大学的投资决策，就必须采取相应的策略来解决 FOMO 问题，并提高 Z 世代学生的金融知识水平和风险认知管理水平。
{"title":"FINANCIAL LITERACY AND RISK PERCEPTION: THE KEY TO UNDERSTANDING THE RELATIONSHIP BETWEEN FOMO AND INVESTMENT DECISIONS","authors":"Agnes Goeyana, Maria Asumpta Evi Marlina","doi":"10.29303/jaa.v9i1.433","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.433","url":null,"abstract":"The study of consumer behavior has made Fear of Missing Out (FOMO) a significant concern, particularly concerning Generation Z, who grew up in an increasingly connected digital era. The study's central issue is the FOMO phenomenon and its effect on Generation Z's investment decisions in entrepreneurial universities. Through an analysis of the role of financial literacy and risk perception as mediators, this paper seeks to understand how Generation Z's investment decisions are influenced by FOMO, particularly in the context of an entrepreneurial university. This study employs the Partial Least Square-Structural Equation Model (PLS-SEM) analysis model in a descriptive quantitative manner. The study's sample comprises 358 Generation Z students at Ciputra University Surabaya's Faculty of Business and Management. According to the study's findings, generation Z's investment decisions at entrepreneurial universities are positively and significantly impacted by FOMO. Financial literacy is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities; risk perception is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities. These findings suggest that strategies are needed to address FOMO and improve financial literacy and risk perception management among Generation Z students to improve the investment decisions of Generation Z students in entrepreneurial universities.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"8 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141698856","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 was conducted to analyze the relationship between ESG and company value and the role of financial performance variables as mediation between the two. The sample in this research is the energy company sector listed on the Indonesia Stock Exchange (BEI). By implementing good ESG, a company can improve quality, credibility and public trust. Increasing a company's attractiveness also attracts more investors to invest, so that a company can also improve its financial performance. Thus, good financial performance indicates effective ESG practices, so this can increase the company's value for investors. The sample for this research is companies listed on the Indonesian stock exchange in the energy sector consisting of 42 companies with a 2 year period from 2021 to 2022. The statistical tool used is the e-views 12 program with a quantitative approach through the method used for mediation regression analysis multiple. It is known that research shows that ESG influences company value and company financial performance. However, financial performance is not able to directly increase company value, this is proven by the financial performance variable which is proxied by ROA showing less than optimal figures so that it is unable to mediate the relationship between ESG and company value. This research supports the development of the application of ESG practices in energy companies in order to improve the company's credibility and attract more investors in the future.
{"title":"THE INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE","authors":"Aprilia Arifatul Pramisti, Dyah Febriantina Istiqomah","doi":"10.29303/jaa.v9i1.423","DOIUrl":"https://doi.org/10.29303/jaa.v9i1.423","url":null,"abstract":"This research was conducted to analyze the relationship between ESG and company value and the role of financial performance variables as mediation between the two. The sample in this research is the energy company sector listed on the Indonesia Stock Exchange (BEI). By implementing good ESG, a company can improve quality, credibility and public trust. Increasing a company's attractiveness also attracts more investors to invest, so that a company can also improve its financial performance. Thus, good financial performance indicates effective ESG practices, so this can increase the company's value for investors. The sample for this research is companies listed on the Indonesian stock exchange in the energy sector consisting of 42 companies with a 2 year period from 2021 to 2022. The statistical tool used is the e-views 12 program with a quantitative approach through the method used for mediation regression analysis multiple. It is known that research shows that ESG influences company value and company financial performance. However, financial performance is not able to directly increase company value, this is proven by the financial performance variable which is proxied by ROA showing less than optimal figures so that it is unable to mediate the relationship between ESG and company value. This research supports the development of the application of ESG practices in energy companies in order to improve the company's credibility and attract more investors in the future.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"3 3‐4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716575","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}
Tujuan dari penelitian ini untuk menguji dan menganalisis pengaruh dari komisaris independen, kepemilikan blockholder, dan financial slack terhadap pelaporan keuangan melalui internet. Objek yang digunakan pada penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2019-2021. Hasil dari penelitian ini menunjukkan keberadaan komisaris independen dan kepemilikan blockholder tidak menunjukkan pengaruh terhadap pelaporan keuangan melalui internet. Namun untuk financial slack menunjukkan pengaruh positif terhadap pelaporan keuangan melalui internet.
{"title":"PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN BLOCKHOLDER DAN FINANCIAL SLACK TERHADAP PELAPORAN KEUANGAN MELALUI INTERNET","authors":"Jessica Fidelia, C. B. H. Yudhanti","doi":"10.29303/jaa.v8i2.349","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.349","url":null,"abstract":"Tujuan dari penelitian ini untuk menguji dan menganalisis pengaruh dari komisaris independen, kepemilikan blockholder, dan financial slack terhadap pelaporan keuangan melalui internet. Objek yang digunakan pada penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2019-2021. Hasil dari penelitian ini menunjukkan keberadaan komisaris independen dan kepemilikan blockholder tidak menunjukkan pengaruh terhadap pelaporan keuangan melalui internet. Namun untuk financial slack menunjukkan pengaruh positif terhadap pelaporan keuangan melalui internet.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140253672","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 determine the effect of audit rotation, profitability, Leverage and company age on information asymmetry with political relations as a moderating variable in banking in Indonesia. The data studied is 32 banks registered on the IDX from 2016 to 2022. This research found that auditor rotation did not influence information asymmetry. Even though political relations were added as moderation, auditor rotation did not affect information asymmetry. Profitability and Leverage have a negative influence on information asymmetry, and company age has a positive impact on information asymmetry. The results of this research imply that investors need to consider company characteristics in detecting information asymmetry in financial reports.
{"title":"PENGARUH ROTASI AUDITOR, PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN TERHADAP ASIMETRI INFORMASI DAN PERAN HUBUNGAN POLITIK DI PERBANKAN INDONESIA","authors":"Pina Pina, Kennardi Tanujaya","doi":"10.29303/jaa.v8i2.360","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.360","url":null,"abstract":"This research aims to determine the effect of audit rotation, profitability, Leverage and company age on information asymmetry with political relations as a moderating variable in banking in Indonesia. The data studied is 32 banks registered on the IDX from 2016 to 2022. This research found that auditor rotation did not influence information asymmetry. Even though political relations were added as moderation, auditor rotation did not affect information asymmetry. Profitability and Leverage have a negative influence on information asymmetry, and company age has a positive impact on information asymmetry. The results of this research imply that investors need to consider company characteristics in detecting information asymmetry in financial reports.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"58 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139598479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi, e-commerce, budaya organisasi, dan literasi keuangan terhadap Kinerja UMKM. Populasi penelitian ini adalah pelaku atau pemilik UMKM di Kabupaten Sleman. Metode purposive sampling dipergunakan dalam teknik pengambilan sampel dengan sebanyak 103 UMKM yang berada di Kabupaten Sleman. Pengumpulan data penelitian menggunakan metode kuesioner yang disebarkan secara langsung dan daring melalui link google form selanjutnya data diolah menggunakan aplikasi SPSS versi 25. Data dianalisis menggunakan uji statistik deskriptif, validitas, reliabilitas dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi dan budaya organisasi tidak berpengaruh terhadap kinerja UMKM. E-commerce dan literasi keuangan berpengaruh positif terhadap kinerja UMKM. Menurut teori atribusi, kedua variabel ini sebagai faktor eksternal dan internal yang bisa meningkatkan pendapatan. E-commerce dapat menjangkau pasar yang lebih luas dan menekan biaya pemasaran. Literasi keuangan juga mendukung pelaku UMKM untuk mengelola modalnya menjadi lebih besar.
{"title":"SISTEM INFORMASI AKUNTANSI, E-COMMERCE, BUDAYA ORGANISASI DAN LITERASI KEUANGAN: SEBAGAI PENINGKAT KINERJA UMKM","authors":"L. Nusron, Yennisa Yennisa, S. Suharni","doi":"10.29303/jaa.v8i2.320","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.320","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi, e-commerce, budaya organisasi, dan literasi keuangan terhadap Kinerja UMKM. Populasi penelitian ini adalah pelaku atau pemilik UMKM di Kabupaten Sleman. Metode purposive sampling dipergunakan dalam teknik pengambilan sampel dengan sebanyak 103 UMKM yang berada di Kabupaten Sleman. Pengumpulan data penelitian menggunakan metode kuesioner yang disebarkan secara langsung dan daring melalui link google form selanjutnya data diolah menggunakan aplikasi SPSS versi 25. Data dianalisis menggunakan uji statistik deskriptif, validitas, reliabilitas dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi dan budaya organisasi tidak berpengaruh terhadap kinerja UMKM. E-commerce dan literasi keuangan berpengaruh positif terhadap kinerja UMKM. Menurut teori atribusi, kedua variabel ini sebagai faktor eksternal dan internal yang bisa meningkatkan pendapatan. E-commerce dapat menjangkau pasar yang lebih luas dan menekan biaya pemasaran. Literasi keuangan juga mendukung pelaku UMKM untuk mengelola modalnya menjadi lebih besar.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"2 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139438024","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}
Nina Febriana Dosinta, E. Kurniasih, M. Kartika, Gita Leorinita
Sustainability Development Goals (SDGs) began to be implemented in 2016 with 17 achievement targets, including increasing human capability and reducing inequality in sustainable development. Supervision from internal company parties by Corporate Governance (CG) must be carried out by providing SDG information. This research examines the influence of CG on SDGs disclosure. This research used purposive sampling; 33 mining companies that were listed on the Indonesia Stock Exchange for the 2016-2022 period were obtained. The total data used was 231 corporate reporting as research observation data. This research analyzes using panel data regression. The research results show that CG influences SDG disclosure, but only the variables of the existence of the board of commissioners and corporate social responsibility officers show significance. This research implies that CG can maximize support for SDGs, bringing sustainability to shareholders (principals) as company owners. Thus, CG is an essential part of stakeholders' information needs, especially regarding the SDGs.
{"title":"CORPORATE REPORTING, CORPORATE GOVERNANCE, AND SUSTAINABLE DEVELOPMENT GOALS DISCLOSURES","authors":"Nina Febriana Dosinta, E. Kurniasih, M. Kartika, Gita Leorinita","doi":"10.29303/jaa.v8i2.343","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.343","url":null,"abstract":"Sustainability Development Goals (SDGs) began to be implemented in 2016 with 17 achievement targets, including increasing human capability and reducing inequality in sustainable development. Supervision from internal company parties by Corporate Governance (CG) must be carried out by providing SDG information. This research examines the influence of CG on SDGs disclosure. This research used purposive sampling; 33 mining companies that were listed on the Indonesia Stock Exchange for the 2016-2022 period were obtained. The total data used was 231 corporate reporting as research observation data. This research analyzes using panel data regression. The research results show that CG influences SDG disclosure, but only the variables of the existence of the board of commissioners and corporate social responsibility officers show significance. This research implies that CG can maximize support for SDGs, bringing sustainability to shareholders (principals) as company owners. Thus, CG is an essential part of stakeholders' information needs, especially regarding the SDGs.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"91 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139440243","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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