Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency
Get PDFThe aim of this research is to examine the effect of accountability and transparency on financial management at the Sakra Warih PDAM Conventional Consumer Cooperative, Banyumas Regency. The research population was all members and administrators of the cooperative, using a snowball sampling technique, resulting in 51 respondents. Data analysis used the causality and explanatory method with a 5-point Likert scale questionnaire instrument. Meanwhile, hypothesis testing uses structural equation modeling PLS (SEM-PLS) analysis. The research results show that accountability has no effect on financial management. This is likely due to the principles and objectives of cooperatives, which prioritize non-financial aspects, such as the welfare and productivity of their members. Meanwhile, transparency is related to financial management. These results validate agency theory which states that cooperatives have an obligation to provide information to their members, this serves as a reference for decision making. This research has theoretical implications, namely validating the importance of agency problems that must be overcome and practical implications for cooperatives to always increase accountability, especially non-financial aspects and transparency, in order to maintain continuity and achieve cooperative goals
Does Management Entrenchment Influence Fraudulent Financial Statement ?
No full textThe increase in fraud among public companies has increased public concern as investors, auditors, creditors and other stakeholders. They speculated that management had committed fraud in the financial statement. This research aims to examine the influence of management engagement on fraud in financial reports. Factor analysis of three variables, namely managerial ownership, board independence and audit committee is used to analyze management entrenchment. The population in this study are mining companies registered on the IDX in 2020-2022. Sample selection was carried out using purposive sampling technique and obtained 108 samples. This research uses logistic regression analysis using the e views 12 application. The results of the analysis show that the audit committee has a negative influence while managerial ownership and board independence have no influence. And partially, institutional ownership, board independence and audit committee variables have no influence on financial statement fraud. The research implications are intended for parties who need information regarding the opportunities for fraudulent financial statements to arise in mining companies
Anti-Bribery Declaration (Study on Indonesian Construction Companies)
Get PDFBribery is the most serious type of corruption in Indonesia. Business can manage potential bribery practices by implementing Anti-Bribery Management System (ABMS). The ISO 37001 certificate is one part of ABMS and the government requires construction companies to have this certificate. Anti-bribery declaration shows that a company commitment to stakeholders to demonstrate transparency and comply with ethical standards. Implementing this strategy is effective in maximizing stakeholder trust. The objective of this study is to determine the influence of the board of directors on anti-bribery declaration. Characteristics of the board of directors include size, activities, gender diversity and expertise. Directors' activities is shown by how often they have meetings in a year. Gender diversity means having different genders represented, this happens when there are women on the board. Directors' abilities in the field of accounting or finance show their skills. This study was conducted on construction sector companies listed on the Indonesia Stock Exchange in 2020-2023 and obtained data from annual report on the Indonesia Stock Exchange and company website. The sample selection used in this quantitative research was purposive sampling and the results of this selection obtained 17 companies. The analysis techniques used logistic reggression analysis. The results of this study analysis are company’s anti-bribery declaration can be influenced by size, activities, and gender diversity. In contrast, director’s expertise inadequate influence on anti-bribery declaration
Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review
Get PDFThis study systematically examines the impact of artificial intelligence (AI) implementation on managerial decision-making and its implications for business ethics and organizational sustainability. Using a Systematic Literature Review (SLR) methodology, this study identifies key trends from studies published between 2021 and 2024. Key findings suggest that AI implementation has the potential to improve operational efficiency and innovation but also brings significant ethical challenges, particularly related to algorithmic bias and lack of transparency. Ethical awareness among managers plays a crucial role in ensuring the fair and responsible use of AI. This study highlights the importance of integrating ethical considerations into AI implementation strategies to support organizational sustainability. In conclusion, while AI can accelerate the achievement of sustainability goals, its successful adoption is highly dependent on decision-makers' adequate understanding and application of ethics
Determinan Kepatuhan Membayar Pajak oleh Wajib Pajak Usaha Mikro Kecil Dan Menengah
Get PDFThis research aims to examine the influence of taxpayer awareness, knowledge and understanding, tax sanctions and service quality by the tax authorities on compliance in paying taxes by taxpayers of micro, small and medium enterprises. The sampling technique used in this research is non-probability sampling technique with a purposive sampling method. Determination of the sample size was determined using the Slovin formula. The consideration for using purposive sampling is because the sample in this study was a minimum of 129 micro, small and medium enterprise taxpayers. Data collection in this research was carried out using the technique of distributing questionnaires to be filled in by respondents. Respondents will answer questionnaire questions using a Likert scale. Data were processed using multiple linear regression analysis. The Adjusted R2 value of the multiple linear regression model is 76.3%. This means that the independent variable is able to explain 76.3% of the variability in the dependent variable, while the remaining 23.7% is explained by other variables not included in this research. From the results of the hypothesis test, it is known that taxpayer awareness of micro, small and medium enterprises, tax knowledge and understanding of taxpayers of micro, small and medium enterprises, tax sanctions and the quality of tax services have a significant effect on compliance with paying taxes
Governance Mechanisms and Dividend Policy: Evidence From Industrial Companies in Indonesia
Get PDFProfits attract the attention of stakeholders, especially creditors, managers, and shareholders. Creditors, either banks or bondholders, must be guaranteed that the company performs well because it must pay interest or coupons. For managers, the profits are one of the internal financing sources when the company retains them. If the company pays them for shareholders, dividends will exist, and vice versa. The related decision is also called dividend policy. For shareholders, dividends become the element of their wealth. This investigation aims to prove and analyze the impact of governance mechanisms on dividend policy with the population and samples from the industrial companies listed on the Indonesian capital market between 2017 and 2022. These mechanisms cover institutional ownership, supervisory board size, and liability policy. Besides, the samples are randomly taken from the population, and the data are analyzed using the Tobit regression model estimated by the maximum likelihood technique. After checking the associated hypotheses, this study concludes that institutional ownership and supervisory board size positively affect dividend policy. Unfortunately, a negative association occurs between liability and dividend policy. Based on these facts, public investors can consider choosing the company as the dividend payer based on the high institutional ownership, more supervisory board number, and low debt level
Pengaruh Financial Technology, Literasi Keuangan, Inklusi Keuangan, Aksesibilitas Kredit Terhadap Keberlangsungan UMKM
Get PDFRapid technological developments have made changes in various sectors one of them is the financial sector. Financial technology, Financial Inclusion, Financial Literacy and Credit Accessibility as One form of development in the financial sector. This study aims to determine the influence of Financial Technology, Financial Literacy, Financial Inclusion and Credit Accessibility on the Sustainability of MSMEs in Kediri City. This research data is primary data collected through a questionnaire using a technique with a purposive sampling approach. The population of 517 MSME actors in the Culinary Sector with the calculation of the sample of the slovin formula of respondents from MSMEs in Kediri City was 84 samples. The data was obtained from a questionnaire distributed to MSME owners in the Culinary Sector registered at the Kediri City Cooperative and SME Trade Office. This study uses multiple linear regression analysis with the application of SPSS 23. The results of the study show that financial technology. Financial literacy, financial inclusion and credit accessibility have a positive and significant effect on the sustainability of MSMEs. Therefore, it can be concluded that the importance of financial technology for MSMEs in developing their business as well as financial literacy, financial inclusion and credit accessibility will have an impact on MSME capital and business sustainability
Optimalisasi Kinerja Keuangan Usaha Kuliner Melalui Implementasi QRIS
Get PDFThis study investigates how the implementation of Quick Response Code Indonesian Standard (QRIS) impacts the financial performance of micro, small, and medium enterprises (MSMEs) in the Surakarta culinary industry, considering data quality and financial management effectiveness as moderating variables. In the culinary industry, QRIS has become popular because it facilitates digital transactions. The purpose of this study is to determine whether the implementation of QRIS can help improve the financial performance of culinary businesses by considering the increasing use of QRIS in Indonesia, to investigates the functions of data quality and financial management effectiveness as factors that can influence how QRIS implementation impacts financial performance. This study involved a population of 200 culinary MSMEs in Surakarta, of which 100 respondents were selected as respondents through a simple random sampling method. This research applies a quantitative approach. The analysis was conducted with moderation regression using SPSS. The results show that the implementation of QRIS significantly improves the financial performance of MSMEs, especially in terms of increasing operating productivity and revenue. Data quality shows that inaccurate or difficult-to-access data can hinder performance. Conversely, good results from financial management have a positive impact, showing how important it is to have good financial management capabilities. Financial performance is strengthened by the relationship between QRIS implementation and financial management effectiveness, as is the relationship between data quality and financial management effectiveness. This study found that the financial performance of culinary MSMEs can be improved by implementing QRIS along with high-quality data and effective financial management
Peran Pengungkapan ESG dalam Meningkatkan Nilai Perusahaan dan Kinerja Keuangan di Sektor Perhotelan Indonesia: Moderasi Ukuran dan Usia Perusahaan
Get PDFThis study aims to explore the impact of ESG disclosures on firm value and financial performance in the hotel, resort, and cruise subsector, with company size and age as moderating variables. The study population consists of companies in the hospitality industry listed on the Indonesia Stock Exchange. A purposive sampling method was employed, resulting in a sample of 32 companies that made complete ESG disclosures for the 2021-2022 period. Using panel data analysis, this study examines the relationship between ESG initiatives and firm value (FV) and financial performance (FP), moderated by company size and age. The findings reveal that ESG disclosures explain 82.15% of the variation in firm value (FV) and 87.19% of the variation in financial performance (FP), indicating a significant impact of ESG on enhancing company reputation and performance, particularly among younger companies, with six firms in the younger category. These findings highlight the importance of integrating ESG initiatives into the hospitality industry to improve operational efficiency, enhance stakeholder trust, and drive better financial outcomes. This research provides empirical evidence for managers to prioritize sustainability in business strategies, emphasizing its role in fostering long-term growth and competitiveness
The Pengaruh Profitabilitas, Free Cash Flow dan Leverage Terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi
No full textThe COVID-19 pandemic is a challenge for the Indonesian economy, including companies in the cyclical and non-cyclical sectors which are experiencing a decline in production and income which has an impact on share prices and investor confidence. Therefore, to attract the attention of investors, management often tries to maximize profits through earnings management in financial reports. This is done with the aim of enabling the company to increase or decrease profits according to management's needs and desires, so that the company's financial reports look good in the eyes of interested parties. Several factors that can influence earnings management are profitability, free cash flow and leverage. This research aims to obtain empirical evidence regarding the influence of profitability, free cash flow and leverage on earnings management with corporate governance as a moderating variable in cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange. The population used in this research was 50 cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample size was determined using a purposive sampling technique. This research is a quantitative research that uses Eviews version 13 software to process data. The results of this research indicate that profitability has no effect on earnings management. Free cash flow and leverage have a positive effect on earnings management. Corporate governance as a moderating variable is unable to moderate the influence of profitability on earnings management. Corporate governance as a moderating variable strengthens the influence of free cash flow and leverage on earnings management