Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Peran Pengungkapan ESG dalam Meningkatkan Nilai Perusahaan dan Kinerja Keuangan di Sektor Perhotelan Indonesia: Moderasi Ukuran dan Usia Perusahaan
Full text linkThis 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
Sustainability Reporting and Earnings Management: Systematic Literature Review
Full text linkThis study aims to examine the development of sustainability reporting (SR) and earnings management (EM). The researchers employed a structured literature review method, utilizing reputable electronic databases to gather data from 2016 to 2024, resulting in the selection of 32 studies based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, types of variables, measurements, and suggestions for future research related to sustainability reporting and earnings management. Research on SR and EM has shown a continuous increase from 2018 to 2024, with the non-financial sector being the most frequently studied. The most relevant and significant theories utilized in research are stakeholder theory, agency theory, and legitimacy theory. These theories are commonly employed to explain why companies engage in sustainability reporting. Types of variables related to SR include sustainability reporting, sustainability measures, sustainability disclosure, sustainability engagement, financial sustainability, corporate sustainability management, corporate, sustainable development, and corporate sustainability performance. Types of variables related to EM include earnings management, real earnings management, earnings quality, management earnings forecast, and earnings transparency. Measurement of SR variable is predominantly based on standard GRI Index, Sustainability Reporting Disclosure Index, and ESG scores. EM variable is measured using the effective tax rate and book-tax differences. This research contributes to the academic discourse and practical applications in the fields of sustainability reporting and earnings management, offering valuable insights for future studies in this area
Pengaruh Pelaksanaan Risk Based Internal Audit Terhadap Pencegahan Fraud
Full text linkFraud is currently a concern for business stakeholders in a company or institution, as many entities experience setbacks due to a lack of prevention and discipline over actions that can lead to fraud, resulting in a decline in public trust towards a company. Fraud is an illegal act committed intentionally to achieve certain goals, such as fulfilling the social needs of the perpetrator. Fraud can be committed by insiders or outsiders for personal, group, or factional gain. Financial statement fraud is the intentional or negligent misrepresentation of a material aspect of an organization by manipulating or engineering the financial statements. Therefore, the purpose of this research is to understand and analyze the role of risk-based internal audit in the context of fraud prevention efforts. This research uses the qualitative interpretive phenomenology method. Data collection in this study used interviews at RSUD Dr. Soedirman with a total of eight informants who served as internal auditors. The results of this study can be concluded that RSUD Dr. Soedirman Kebumen is at the risk enables level, meaning that RSUD Dr. Soedirman Kebumen has implemented a culture of fraud prevention. RSUD is a government agency, so it has clear regulations and guidelines in carrying out organizational activities
Corporate Governance and Fraud: A Systematic Review
Full text linkThe increasing phenomenon of fraud across various business sectors emphasizes the importance of implementing effective corporate governance. Strong corporate governance is believed to enhance company transparency and accountability, thereby reducing the risk of fraud occurrence. This study aims to analyze the role of corporate governance in preventing fraud through a systematic review approach using PRISMA guidelines. It examines 22 articles published between 2020 and 2024 from the Scopus, ScienceDirect, and Emerald Insight databases, focusing on corporate governance and fraud prevention. The findings reveal that the implementation of strong corporate governance mechanisms, such as board independence, gender diversity, board size, audit committees, internal controls, and audit quality, significantly contributes to fraud prevention. However, the effectiveness of these mechanisms depends on cultural, regulatory, and institutional contexts. This study also highlights the importance of Islamic governance in fraud prevention, particularly in the Islamic financial sector, by emphasizing principles of justice, transparency, and the role of the Sharia Supervisory Board (SSB). Overall, effective corporate governance enhances transparency and accountability, reducing the risk of fraud, although further research is needed to explore the variations in the effectiveness of governance mechanisms across different cultural and regulatory contexts
Systematic Literature Review : Dampak Tax Incentives terhadap Inovasi dan Pertumbuhan Ekonomi
Full text linkThis study systematically reviews the impact of tax incentives on innovation and economic growth. Tax incentives, as a fiscal policy tool, have the potential to stimulate investment in research and development (R&D), fostering innovation in key sectors such as technology and manufacturing. The findings suggest that tax incentives can accelerate innovation and long-term economic growth, particularly in countries with economic stability and a private sector ready to innovate. However, the effectiveness of this policy depends on factors such as policy design, macroeconomic conditions, and supporting regulatory and socio-political factors. This study concludes that to maximize the impact of tax incentives, policies should be tailored to specific sectoral needs and supported by other holistic policies
Pengaruh Agresivitas Pajak, Komite Audit dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure: Dimoderasi oleh Profitabilitas
Full text linkThe purpose of this study is to determine the Influence of Tax Aggressiveness, Audit Committee, and Company Size on Corporate Social Responsibility Disclosure with Profitability as a Moderator in Property & Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The population of this study includes all Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique uses the purposive sampling technique. Based on the criteria that have been set, 18 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results of the study show that Tax Aggressiveness, Audit Committee and Company Size and the interaction variables between each independent variable and the moderation variable, namely Profitability, together have an influence on Corporate Social Responsibility Disclosure. The results of the study show that Tax Aggressiveness has no effect on Corporate Social Responsibility Disclosure, the Audit Committee has a positive effect on Corporate Social Responsibility Disclosure, and Company Size has a negative effect on Corporate Social Responsibility Disclosure. The moderation variable test shows that Profitability can moderate and weaken the influence of Tax Aggressiveness on Corporate Social Responsibility Disclosure, Profitability cannot moderate the influence of the Audit Committee on Corporate Social Responsibility Disclosure and Profitability cannot moderate the influence of Company Size on Corporate Social Responsibility Disclosure
Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang
Full text linkReliable financial reporting plays a crucial role in ensuring the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). This research seeks to investigate the influence of implementing the Financial Accounting Standards for MSMEs (SAK EMKM) and internal control mechanisms on the quality of financial statements among MSMEs located in Jombang. A quantitative research design was employed, with data obtained through questionnaires distributed to 115 MSMEs, selected through purposive sampling from a total population of 500 businesses registered with the Jombang Cooperative Office. The sampling criteria required that MSMEs apply SAK EMKM and possess assets valued at a minimum of IDR 20,000,000, excluding land and buildings. Findings from the multiple regression analysis indicate that the implementation of SAK EMKM and the presence of internal control systems both have a significant impact on the quality of financial reporting. Specifically, the application of SAK EMKM has a positive effect, while internal control systems show a stronger impact. In conclusion, enhancing MSMEs’ understanding and consistent application of SAK EMKM, along with strengthening internal controls, are key strategies to improve financial reporting quality.
Investasi Saham Oleh Gen Z: Cerdas Finansial di Era Digital
No full textThis study examines how Gen Z stock investment decisions in the contemporary digital era are influenced by digital literacy, social media, and financial literacy. This tsudy intends to investigate the degree to which social media and financial literacy impact investment choices and pinpoint the function of digital literacy as a moderating factor that can bolster the association. This study’s quantitative methodology included the distribution of questionnaires to 327 Gen Z students from one of Bandung’s private universities. Purposive sampling was the method employed to make sure the sample was pertinent to the specified study goals. The Partial Least Square-Structural Equation Modelling (PLS-SEM) method was used to analyze the investment decisions, social media, digital literacy, and financial literacy variables that were measured using a Likert scale. The study’s findings suggest that social media and financial literacy positively influence investment choices, but digital literacy as a moderating factor cannot enchance the impact of social media and financial literacy on investment choices
Peran Komisaris Independen dalam Memoderasi Thin Capitalization, Financial Distress dan Kepemilikan Asing Terhadap Agresivitas Pajak
Full text linkTax aggressiveness is an important issue that is often associated with companies' efforts to minimize tax burdens through certain strategies. Especially in the context of multinational companies. This study aims to provide empirical evidence on the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness, with independent commissioners as a moderating variable. This study uses a quantitative approach with panel data regression analysis on multinational companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. With a purposive sampling technique, a total of 96 sample companies were obtained in the observation period which were analyzed using STATA software. The results of the study show that thin capitalization and foreign ownership have no effect on tax aggressiveness. While financial distress has a negative effect on tax aggressiveness. In addition, independent commissioners are unable to moderate the effect of thin capitalization, financial distress and foreign ownership on tax aggressiveness. This study provides a new understanding that tax aggressiveness decisions are more influenced by internal conditions such as financial distress and the effectiveness of internal supervision than by external pressures. This has an impact on the need for improvements in corporate governance, especially strengthening the role of independent commissioners and aligning financial strategies and tax policies to comply with the principles of compliance and transparency