Climate change is one of the environmental problems that is currently being considered by stakeholders, including various organizations concerned with environmental issues. The Carbon Disclosure Project (CDP) is a non-profit organization in 2000 that focuses on addressing environmental issues. CDP works by publishing an information sheet which is useful as a guide for companies to disclose greenhouse gas (GHG) emissions due to the company's business activities. The company discloses carbon emissions in its sustainability report. This research was conducted by giving a score of disclosure of carbon emissions, both quantitatively and qualitatively. Of the 5 issuers studied during the 2018-2022 period, it was found that Bank Rakyat Indonesia (Persero) Tbk. has the highest level of conformity and quality of disclosure. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the energy consumption category has the highest disclosure quality. The banking sector is ranked highest in terms of quantitative disclosure of carbon emissions, while the infrastructure sector is ranked highest qualitatively.
{"title":"KUALITAS PENGUNGKAPAN EMISI KARBON PADA LAPORAN KEBERLANJUTAN PERUSAHAAN YANG TERDAFTAR BERDASARKAN INDEKS SRI-KEHATI PERIODE 2018 – 2022","authors":"Maria Ellita Ovina, Carmel Meiden","doi":"10.46806/ja.v13i1.1033","DOIUrl":"https://doi.org/10.46806/ja.v13i1.1033","url":null,"abstract":"Climate change is one of the environmental problems that is currently being considered by stakeholders, including various organizations concerned with environmental issues. The Carbon Disclosure Project (CDP) is a non-profit organization in 2000 that focuses on addressing environmental issues. CDP works by publishing an information sheet which is useful as a guide for companies to disclose greenhouse gas (GHG) emissions due to the company's business activities. The company discloses carbon emissions in its sustainability report. This research was conducted by giving a score of disclosure of carbon emissions, both quantitatively and qualitatively. Of the 5 issuers studied during the 2018-2022 period, it was found that Bank Rakyat Indonesia (Persero) Tbk. has the highest level of conformity and quality of disclosure. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the energy consumption category has the highest disclosure quality. The banking sector is ranked highest in terms of quantitative disclosure of carbon emissions, while the infrastructure sector is ranked highest qualitatively.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"49 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138593282","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 long-term goal of a company is to increase the value of the company. If the company’s financialperformance increases, the value of the company will also increase and vice versa. However, in reality, financial performance does not always move in tandem with company value. As happened in several state-owned companies. This study aims to determine the effect of financial performance on firm value which will then be moderated by auditor quality The objects of this research are 21 non-financial BUMN companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this study was purposive sampling. Data testing carried out in this study was descriptive analysis test, pooling test, classic assumption test, regression analysis test with Moderated Regression Analysis and hypothesis testing with SPSS version 26 program. The rusults of the research it was concluded that profitability has a positive effect on firm value. Liquidity has a negative effect on firm value. Solvability has no effect on firm value. Auditor quality is not able to strengthen the positive effect of profitability on firm value. Auditor quality is not able to strengthen the negative effect of liquidity and solvency on firm value.
{"title":"ANALISIS KEMAMPUAN KUALITAS AUDITOR MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN","authors":"Evangelista, Sugi Suhartono","doi":"10.46806/ja.v13i1.1043","DOIUrl":"https://doi.org/10.46806/ja.v13i1.1043","url":null,"abstract":"The long-term goal of a company is to increase the value of the company. If the company’s financialperformance increases, the value of the company will also increase and vice versa. However, in reality, financial performance does not always move in tandem with company value. As happened in several state-owned companies. This study aims to determine the effect of financial performance on firm value which will then be moderated by auditor quality The objects of this research are 21 non-financial BUMN companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique in this study was purposive sampling. Data testing carried out in this study was descriptive analysis test, pooling test, classic assumption test, regression analysis test with Moderated Regression Analysis and hypothesis testing with SPSS version 26 program. The rusults of the research it was concluded that profitability has a positive effect on firm value. Liquidity has a negative effect on firm value. Solvability has no effect on firm value. Auditor quality is not able to strengthen the positive effect of profitability on firm value. Auditor quality is not able to strengthen the negative effect of liquidity and solvency on firm value.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"64 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138594921","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 umur perusahaan, financial distress, gender komite audit terhadap ketepatan waktu penyampaian pelaporan keuangan dengan opini audit sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2021 berjumlah 152 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Total sampel yang dipakai sebanyak 43 perusahaan. Data dalam penelitian ini digunakan data sekunder. Metode analisis yang digunaakan adalah metode analisis linear berganda dan analisis linear regresi moderasi (MRA) yang diolah dengan aplikasi SPSS 29. Hasil penelitian secara parsial menunjukkan bahwa umur perusahaan dan gender komite audit tidak berpengaruh terhadap ketepatan waktu penyampaian pelaporan keuangan, financial distress berpengaruh positif terhadap ketepatan waktu penyampaian pelaporan keuangan. Secara simultan, umur perusahaan, financial distress, dan gender komite audit berpengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Hasil Uji MRA yang dilakukan menunjukkan bahwa opini audit tidak mampu memoderasi pengaruh umur perusahaan dan gender komite audit terhadap ketepatan waktu penyampaian pelaporan keuangan. Sedangkan, financial distress mampu memoderasi opini audit terhadap ketepatan waktu penyampaian pelaporan keuangan.
{"title":"PENGARUH UMUR PERUSAHAAN, FINANCIAL DISTRESS, GENDER KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN DAN OPINI AUDIT SEBAGAI PEMODERASI","authors":"Meyvi Devtari Bella, Harry Budiantoro","doi":"10.25170/jak.v17i2.4674","DOIUrl":"https://doi.org/10.25170/jak.v17i2.4674","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, financial distress, gender komite audit terhadap ketepatan waktu penyampaian pelaporan keuangan dengan opini audit sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2021 berjumlah 152 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Total sampel yang dipakai sebanyak 43 perusahaan. Data dalam penelitian ini digunakan data sekunder. Metode analisis yang digunaakan adalah metode analisis linear berganda dan analisis linear regresi moderasi (MRA) yang diolah dengan aplikasi SPSS 29. Hasil penelitian secara parsial menunjukkan bahwa umur perusahaan dan gender komite audit tidak berpengaruh terhadap ketepatan waktu penyampaian pelaporan keuangan, financial distress berpengaruh positif terhadap ketepatan waktu penyampaian pelaporan keuangan. Secara simultan, umur perusahaan, financial distress, dan gender komite audit berpengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Hasil Uji MRA yang dilakukan menunjukkan bahwa opini audit tidak mampu memoderasi pengaruh umur perusahaan dan gender komite audit terhadap ketepatan waktu penyampaian pelaporan keuangan. Sedangkan, financial distress mampu memoderasi opini audit terhadap ketepatan waktu penyampaian pelaporan keuangan.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135929071","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 menganalisis Kualitas Laporan Keuangan terhadap Nilai Perusahaan dimoderasi Ketidakpastian Lingkungan Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – 2021. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia ( BEI ) dari tahun 2011 sampai dengan tahun 2021. Penggunaan sampel dalam penelitian ini adalah dengan menggunakan metode purposive sampling. Adapun metode analisis pada penelitian ini adalah regresi data panel. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – Tahun 2021. Selanjutnya, diketahui bahwa ketidakpastian lingkungan secara signifikan memoderasi pengaruh antara kualitas laporan keuangan terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – Tahun 2021
Kata Kunci: Kualitas Laporan Keuangan, Nilai Perusahaan, Ketidakpastian Lingkungan
{"title":"PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMODERASI KETIDAKPASTIAN LINGKUGAN","authors":"Lanny Santoso, Irenius Dwinanto Bimo","doi":"10.25170/jak.v17i2.4370","DOIUrl":"https://doi.org/10.25170/jak.v17i2.4370","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis Kualitas Laporan Keuangan terhadap Nilai Perusahaan dimoderasi Ketidakpastian Lingkungan Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – 2021. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia ( BEI ) dari tahun 2011 sampai dengan tahun 2021. Penggunaan sampel dalam penelitian ini adalah dengan menggunakan metode purposive sampling. Adapun metode analisis pada penelitian ini adalah regresi data panel. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – Tahun 2021. Selanjutnya, diketahui bahwa ketidakpastian lingkungan secara signifikan memoderasi pengaruh antara kualitas laporan keuangan terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – Tahun 2021
 Kata Kunci: Kualitas Laporan Keuangan, Nilai Perusahaan, Ketidakpastian Lingkungan","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"20 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136674","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 menguji peran beberapa variabel sosiodemografi dalam proses pengambilan keputusan etis akuntan profesional di Indonesia. Populasi penelitian ini ialah 38.021 akuntan profesional yang tergabung dalam Ikatan Akuntan Indonesia (IAI). Sampel yang digunakan berjumlah 395 akuntan profesional dan diperoleh sejumlah 87 kuesioner kembali. Metode analisis dalam penelitian ini menggunakan perangkat lunak pengolah data IBM SPSS Statistics 26 dengan menggunakan uji korelasi Kendall, Kruskal-Wallis dan Jonckheere Terpstra. Dari hasil penelitian melalui uji korelasi Kendall, terdapat korelasi positif antara pola asuh (disiplin orang tua) dan pendidikan terhadap pengambilan keputusan etis. Berdasarkan uji Kruskal-Wallis, pengambilan keputusan etis berbeda berdasarkan pola asuh (disiplin orang tua), agama, pendidikan, dan pengalaman. Hasil uji Jonckheere Terpstra menunjukkan bahwa pengambilan keputusan etis berbeda berdasarkan pola asuh (disiplin orang tua) dan pendidikan.
{"title":"SOCIODEMOGRAPHIC VARIABLES AND ETHICAL DECISION-MAKING: A SURVEY OF PROFESSIONAL ACCOUNTANTS IN INDONESIA","authors":"Yuliana Dwi Astuti, Grace Tianna Solovida","doi":"10.25170/jak.v17i2.4481","DOIUrl":"https://doi.org/10.25170/jak.v17i2.4481","url":null,"abstract":"Penelitian ini bertujuan menguji peran beberapa variabel sosiodemografi dalam proses pengambilan keputusan etis akuntan profesional di Indonesia. Populasi penelitian ini ialah 38.021 akuntan profesional yang tergabung dalam Ikatan Akuntan Indonesia (IAI). Sampel yang digunakan berjumlah 395 akuntan profesional dan diperoleh sejumlah 87 kuesioner kembali. Metode analisis dalam penelitian ini menggunakan perangkat lunak pengolah data IBM SPSS Statistics 26 dengan menggunakan uji korelasi Kendall, Kruskal-Wallis dan Jonckheere Terpstra. Dari hasil penelitian melalui uji korelasi Kendall, terdapat korelasi positif antara pola asuh (disiplin orang tua) dan pendidikan terhadap pengambilan keputusan etis. Berdasarkan uji Kruskal-Wallis, pengambilan keputusan etis berbeda berdasarkan pola asuh (disiplin orang tua), agama, pendidikan, dan pengalaman. Hasil uji Jonckheere Terpstra menunjukkan bahwa pengambilan keputusan etis berbeda berdasarkan pola asuh (disiplin orang tua) dan pendidikan.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"72 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136672","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}
Artikel ini bertujuan untuk menginvestigasi perkembangan publikasi mengenai environmental, social, dan governance disclosure serta menemukan prospek topik pada masa depan. Data diobservasi dari database Scopus dengan kata kunci “environmental, social, and governance disclosure” OR “ESG disclosure”. Diperoleh artikel sebanyak 133 dokumen yang terdiri atas artikel, book chapter, conference paper, editorial, letter, note, dan review dengan rentang waktu publikasi sejak 2015 hingga 2023. Metode yang digunakan ialah analisis bibliometrik, dengan menggunakan software R biblioshiny dan Microsoft Excel. Hasilnya ditemukan bahwa perkembangan publikasi setiap tahun cenderung meningkat. Namun, berbanding terbalik dengan sitasi yang cenderung menurun. Secara keseluruhan, mayoritas penulis hanya melakukan satu kali publikasi tema ini. Jurnal yang paling produktif dan memiliki impact terbesar ialah Sustainability dan penulis yang paling produktif dan memiliki impact terbesar ialah Elili. Cina paling banyak korenpondensinya. Namun, sitasi terbanyak diperoleh United Kingdom diikuti oleh negara maju lainnya, seperti Italia, Australia, USA, dan Prancis. Governance approach merupakan topik yang sering muncul, diikuti oleh stakeholder, sustainability, dan topik lainnya yang kemunculannya belum banyak, tetapi masih terhubung dengan tema besar. Topik-topik tersebut diprediksi menjadi topik yang akan dibahas pada masa yang akan datang.
{"title":"GLOBAL TRENDS AND PROSPECTS FOR ENVIRONMENT, SOCIAL, AND GOVERNANCE DISCLOSURE: A BIBLIOMETRIC STUDY","authors":"Irman Firmansyah, Christina Tri Setyorini","doi":"10.25170/jak.v17i2.4405","DOIUrl":"https://doi.org/10.25170/jak.v17i2.4405","url":null,"abstract":"Artikel ini bertujuan untuk menginvestigasi perkembangan publikasi mengenai environmental, social, dan governance disclosure serta menemukan prospek topik pada masa depan. Data diobservasi dari database Scopus dengan kata kunci “environmental, social, and governance disclosure” OR “ESG disclosure”. Diperoleh artikel sebanyak 133 dokumen yang terdiri atas artikel, book chapter, conference paper, editorial, letter, note, dan review dengan rentang waktu publikasi sejak 2015 hingga 2023. Metode yang digunakan ialah analisis bibliometrik, dengan menggunakan software R biblioshiny dan Microsoft Excel. Hasilnya ditemukan bahwa perkembangan publikasi setiap tahun cenderung meningkat. Namun, berbanding terbalik dengan sitasi yang cenderung menurun. Secara keseluruhan, mayoritas penulis hanya melakukan satu kali publikasi tema ini. Jurnal yang paling produktif dan memiliki impact terbesar ialah Sustainability dan penulis yang paling produktif dan memiliki impact terbesar ialah Elili. Cina paling banyak korenpondensinya. Namun, sitasi terbanyak diperoleh United Kingdom diikuti oleh negara maju lainnya, seperti Italia, Australia, USA, dan Prancis. Governance approach merupakan topik yang sering muncul, diikuti oleh stakeholder, sustainability, dan topik lainnya yang kemunculannya belum banyak, tetapi masih terhubung dengan tema besar. Topik-topik tersebut diprediksi menjadi topik yang akan dibahas pada masa yang akan datang.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"15 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136673","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}
Faktor utama yang mempengaruhi nilai saham adalah dividen. Maksud utama penelitian ini yakni, menelaah efek dividen pada nilai perusahaan dengan kualitas audit yang berperan menjadi variabel moderasi dan variabel kontrol lainnya seperti profitability, cash holdings, debt level dan Firm Size pada perusahaan IDX30 mulai tahun 2018-2022. Alasan utama perusahaan diaudit oleh KAP big four karena kualitas opini audit yang dihasilkan dipercaya lebih tinggi dari pada diaudit dengan KAP non-big four. Maka dari itu, peneliti terkesan untuk melakukan uji antara pengaruh dividen terhadap nilai perusahaan, dengan moderasi kualitas audit. Teknik pengumpulan data adalah non purposive sampling. Analisis yang digunakan adalah regresi linear berganda, uji f menunjukkan dividen secara simultan berpengaruh terhadap nilai perusahaan. Melalui analisis ini, dividen berpengaruh signifikan positif pada nilai perusahaan tanpa dimoderasikan oleh kualitas audit. Nilai determinasi pada penelitian ini sebesar 0.615433, yang artinya dividen berpengaruh sebesar 61.54% terhadap nilai perusahaan sedangkan sisanya 38.46% dikuasai oleh variabel di luar penelitian. Penulis menyarankan untuk menambah variabel dan juga menggunakan proksi Tobins’q untuk dibandingkan dengan Price to Book Value (PBV) sebagai bahan pertimbangan penelitian selanjutnya.
{"title":"PENGARUH DIVIDEN TERHADAP NILAI PERUSAHAAN YANG DIMODERASIKAN DENGAN KUALITAS AUDIT","authors":"Dea Tiara Monalisa Butar-Butar, None Stefy","doi":"10.25170/jak.v17i2.4495","DOIUrl":"https://doi.org/10.25170/jak.v17i2.4495","url":null,"abstract":"Faktor utama yang mempengaruhi nilai saham adalah dividen. Maksud utama penelitian ini yakni, menelaah efek dividen pada nilai perusahaan dengan kualitas audit yang berperan menjadi variabel moderasi dan variabel kontrol lainnya seperti profitability, cash holdings, debt level dan Firm Size pada perusahaan IDX30 mulai tahun 2018-2022. Alasan utama perusahaan diaudit oleh KAP big four karena kualitas opini audit yang dihasilkan dipercaya lebih tinggi dari pada diaudit dengan KAP non-big four. Maka dari itu, peneliti terkesan untuk melakukan uji antara pengaruh dividen terhadap nilai perusahaan, dengan moderasi kualitas audit. Teknik pengumpulan data adalah non purposive sampling. Analisis yang digunakan adalah regresi linear berganda, uji f menunjukkan dividen secara simultan berpengaruh terhadap nilai perusahaan. Melalui analisis ini, dividen berpengaruh signifikan positif pada nilai perusahaan tanpa dimoderasikan oleh kualitas audit. Nilai determinasi pada penelitian ini sebesar 0.615433, yang artinya dividen berpengaruh sebesar 61.54% terhadap nilai perusahaan sedangkan sisanya 38.46% dikuasai oleh variabel di luar penelitian. Penulis menyarankan untuk menambah variabel dan juga menggunakan proksi Tobins’q untuk dibandingkan dengan Price to Book Value (PBV) sebagai bahan pertimbangan penelitian selanjutnya.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"16 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136675","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 examines the relationship between financial accounting practices, including knowledge management, financial capability, technology adoption, financial performance, and the social impact of Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. Quantitative research was adopted, and data were collected using structured survey questionnaires from 343 samples of MSME owners or financial managers in the regions. Data was analyzed using PLS-SEM with SmartPLS 4 software. The results confirm that financial accounting practices significantly affect MSMEs' financial performance and social impact. Knowledge management, financial capability, and technology adoption positively influenced financial performance and social impact. The study found that knowledge management is a significant factor in adopting technology. This study highlights the significant social impact of MSMEs on local communities and emphasizes the importance of sustainable financial accounting practices.
{"title":"MSME Financial Accounting In West Java: Sustainability And Impact Factors","authors":"None Heliani","doi":"10.24912/ja.v27i3.1739","DOIUrl":"https://doi.org/10.24912/ja.v27i3.1739","url":null,"abstract":"This study examines the relationship between financial accounting practices, including knowledge management, financial capability, technology adoption, financial performance, and the social impact of Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. Quantitative research was adopted, and data were collected using structured survey questionnaires from 343 samples of MSME owners or financial managers in the regions. Data was analyzed using PLS-SEM with SmartPLS 4 software. The results confirm that financial accounting practices significantly affect MSMEs' financial performance and social impact. Knowledge management, financial capability, and technology adoption positively influenced financial performance and social impact. The study found that knowledge management is a significant factor in adopting technology. This study highlights the significant social impact of MSMEs on local communities and emphasizes the importance of sustainable financial accounting practices.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136060198","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 give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms. It investigated the effect of independent corporate governance organ's busyness on earnings management and earnings persistence using random-effect panel data regression. Furthermore, the Mishkin Test was used to investigate market mispricing. The results showed that the busyness of independent commissioners and independent audit committees had a positive effect on increasing the magnitude of earnings management and a negative impact on the persistence of the accrual component but did not cause market confusion in assessing the company's earnings components. Furthermore, it was discovered that the degree of independent director's business did not influence the magnitude of earnings management. Instead, it resulted in poor persistence of the accrual component and market uncertainty in assessing earnings components.
{"title":"Independent Corporate Governance Organ Busyness, Earnings Quality, And Market Mispricing: Evidence From Indonesia","authors":"None Oktavia, None Febriani Cristina Susianti Magdalena, None Hartoni, None Eva Oktavini, None Krisnawati Tarigan","doi":"10.24912/ja.v27i3.1735","DOIUrl":"https://doi.org/10.24912/ja.v27i3.1735","url":null,"abstract":"This research aims to give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms. It investigated the effect of independent corporate governance organ's busyness on earnings management and earnings persistence using random-effect panel data regression. Furthermore, the Mishkin Test was used to investigate market mispricing. The results showed that the busyness of independent commissioners and independent audit committees had a positive effect on increasing the magnitude of earnings management and a negative impact on the persistence of the accrual component but did not cause market confusion in assessing the company's earnings components. Furthermore, it was discovered that the degree of independent director's business did not influence the magnitude of earnings management. Instead, it resulted in poor persistence of the accrual component and market uncertainty in assessing earnings components.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136060197","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 global proliferation of the Covid-19 pandemic has adversely impacted public health, society, and the economy. To face the pandemic, managers are frequently required to make highly complicated decisions about financial reports. Earnings management occurs when managers modify financial statements for the advantage of stakeholders by evaluating opportunities in certain business activities. This paper investigates the impact of audit opinion and tax incentives on earnings management and leverage as a moderating variable among consumer goods manufacturing companies. A purposive sampling technique was performed to select 15 manufacturers in the consumer goods industry subsector listed on the Indonesia Stock Exchange between 2019 and 2021, which matched the research criteria. This study's findings indicate that audit opinion and tax incentives influence earnings management among consumer goods companies in the COVID-19 pandemic era. Moreover, leverage was a moderating variable for audit opinion and earnings management, but it did not moderate the effect of tax incentives on earnings management.
{"title":"Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic","authors":"Nur Azizah, Ratna Mappanyukki","doi":"10.24912/ja.v27i3.1480","DOIUrl":"https://doi.org/10.24912/ja.v27i3.1480","url":null,"abstract":"The global proliferation of the Covid-19 pandemic has adversely impacted public health, society, and the economy. To face the pandemic, managers are frequently required to make highly complicated decisions about financial reports. Earnings management occurs when managers modify financial statements for the advantage of stakeholders by evaluating opportunities in certain business activities. This paper investigates the impact of audit opinion and tax incentives on earnings management and leverage as a moderating variable among consumer goods manufacturing companies. A purposive sampling technique was performed to select 15 manufacturers in the consumer goods industry subsector listed on the Indonesia Stock Exchange between 2019 and 2021, which matched the research criteria. This study's findings indicate that audit opinion and tax incentives influence earnings management among consumer goods companies in the COVID-19 pandemic era. Moreover, leverage was a moderating variable for audit opinion and earnings management, but it did not moderate the effect of tax incentives on earnings management.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136363190","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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