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Online Cheating di Pendidikan Akuntansi dan Bisnis: Peran Dark Triad dan Locus of Control
Full text linkThe rapid growth of digital learning has reshaped the academic landscape, but it has also raised serious concerns regarding academic integrity. One of the emerging issues is the increasing prevalence of online cheating, which may be influenced by students’ psychological traits. This study aims to examine the impact of psychopathy—one of the traits within the Dark Triad—on online cheating behavior, while also evaluating the moderating role of locus of control (LoC). The novelty of this research lies in its integration of Dark Triad personality traits (specifically psychopathy) and locus of control in understanding online cheating within accounting and business education. A quantitative approach was employed, using primary data collected through a structured questionnaire distributed to 208 university students in Indonesia. The sample was selected using purposive sampling, focusing on students majoring in accounting and business. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software.The findings reveal that: (1) psychopathy has a significant and positive influence on the tendency to engage in online cheating; (2) students with an external locus of control are more likely to exhibit dishonest behavior; however, (3) locus of control does not significantly moderate the relationship between psychopathy and online cheating. These results suggest that while personality traits and perceived control play important roles in shaping unethical behavior in digital learning environments, their interaction may not always be statistically significant. The study underscores the importance of addressing individual psychological factors and calls for integrative strategies—such as digital ethics education and moral reflection—to foster academic honesty in online settings, particularly within accounting and business education
The Meaning of Profit from the Perspective of Rice Farmers in Desa Kabalo, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una
Full text linkThis study aims to explore the meaning of profit from the perspective of rice farmers in Kabalo Village, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una, by considering economic, social, and spiritual aspects. Unlike previous studies that tend to define profit narrowly as financial or accounting outcomes, this research highlights the multidimensional interpretation of profit based on local wisdom. Using a qualitative descriptive design with a phenomenological approach, data were obtained through field observations, in-depth interviews with three landowning farmers, and documentation. The analysis followed phenomenological stages, namely reduction, imaginative variation, and meaning synthesis, complemented by triangulation and member checks to ensure data validity. The findings reveal that profit is understood in three main dimensions: as a reserve for basic needs, as future savings that ensure security, and as the fruit of patience in the farming process. This study contributes to behavioral accounting literature by demonstrating how rural communities integrate material and immaterial values in defining profit, while also offering insights into the role of local wisdom in shaping accounting concepts in the farming economy
The Effect of Corporate Social Responsibility, Profitability, Activity Ratio, Solvency Ratio, and Liquidity Ratio on Corporate Value : (Case Study on Mining Companies Listed on the IDX for the 2014-2018 Period)
Full text linkThis research aims to determine the influence of Corporate Social Responsibility, Profitability, Activity Ratios, Solvency, and Liquidity on Company Value in Mining Companies Listed on the IDX for the 2014-2018 period. The background of this research is the fluctuation and continued decline in coal prices year by year in the mining sector. This is a descriptive and explanatory study using multiple linear regression analysis. The software used for data analysis is Eviews 10. Data analysis in this study begins with a model test using the Common Effect Model, Fixed Effect Model, and Random Effect Model, followed by model selection tests such as the Chow test, Hausman test, and Durability Multiplier test. Classic assumption tests include normality, heteroskedasticity, autocorrelation, and multicollinearity tests. Subsequent steps involve multiple linear regression tests and hypothesis testing in the form of partial regression coefficient tests (t-tests) and determination coefficient tests. The population of this research consists of 210 financial reports, while the sample comprises 35 reports meeting the criteria of having Annual and Sustainability Reports. The data used is secondary data obtained through documentation and literature study methods. The findings indicate that CSR does not influence Firm Value (Tobin'Q), Profitability (EPS) does not affect Firm Value (Tobin'Q), Activity Ratio (TATO) influences Firm Value (Tobin'Q), Solvency (DAR) influences Firm Value (Tobin'Q), and Liquidity (CR) influences Firm Value (Tobin'Q) with a value of 0.0249. From the coefficient of determination (R2), it is concluded that Corporate Social Responsibility, Profitability, Activity Ratios, Solvency, and Liquidity have a simultaneous effect
Pengaruh Tax Planning, Tax Avoidance dan Leverage Terhadap Firm Value
Full text linkThis study analyzes the effects of tax planning, tax avoidance, and leverage on firm value in Consumer Cyclicals and Non-Cyclicals companies listed on the Indonesia Stock Exchange during the period 2020–2022. The research design used in this study is a quantitative method. Data were sourced from financial statements through www.idx.co.id. The techniques of data analysis are descriptive statistics, classical assumption tests, and multiple linear regression using the Random Effect Model (REM). Hypothesis testing was conducted by using a t-test for partial effects and F-tests for simultaneous effects. The results show that, on a partial basis, tax planning and tax avoidance do not have any significant impact on firm value, while on the other hand, leverage has a positive and significant effect on firm value. Aggregately, the three independent variables comprising tax planning, tax avoidance, and leverage substantially affect firm value. The findings of this research suggest that leverage is a critical factor in enhancing a firm's value, while tax strategies, although effective in reducing tax obligations, may not be considered as a key determinant in the valuation of investors. In this regard, the findings suggest that management should exercise caution when engaging in aggressive tax strategies, because most investors are more concerned about long-term stability and good corporate governance.
Keywords: Tax Avoidance; Tax Planning; Leverage; Firm Valu
Optimalisasi Kinerja Inovasi: Mengungkap Pengaruh Intellectual Capital Terhadap Nilai Perusahaan
Full text linkThe purpose of this study is to create a model that can determine how innovation performance is useful as a moderating variable in the relationship between intellectual capital and the value of a company. In this study, purposive sampling technique was used to select a sample of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study uses a quantitative descriptive approach, this method examines intellectual capital using the Value Added Intellectual Coefficient (VAIC), the value of a company is calculated using Tobin's Q ratio, and innovation performance is measured by looking at R&D expenditure. In addition to applying a quantitative descriptive approach, this study also used the multivariate regression analysis method to test the relationship between the research variables. The findings of this study are that although intellectual capital acts as a crucial strategic resource, its effect on firm value is not always direct. This indicates that companies need to optimize innovation performance to harness the potential of their intellectual capital. Effective innovation is able to convert intellectual capital into products or processes that have real value, and further contribute to increasing the competitiveness and value of the company in the market
Pengaruh Pengelolaan Modal Kerja Terhadap Kinerja Perusahaan Jasa Konstruksi PT Waskita Karya (Persero) Tbk
Full text linkThis research examines the influence of working capital management on the performance of PT Waskita Karya (Persero) Tbk. (WSKT), one of the largest construction services companies in Indonesia which has been involved in toll road investment since 2015. An increase in debt that is not proportional to income as well as negative cash flow and a decrease in equity indicate pressure in managing costs and income. This research analyzes the relationship between working capital policy, working capital management, and company performance as measured by Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. Data are taken from quarterly financial reports for the period 2013 to quarter 1 of 2024 . The research method involves multiple linear regression analysis and evaluation of variables such as Average Collection Period (ACP), Average Payment Period (APP), Inventory Conversion Period (ICP), and Cash Conversion Cycle (CCC). The results show that working capital management has a significant effect on company performance. ACP, APP, ICP, and CCC significantly influence ROA, ROE, and Tobin's Q. Aggressive investment policy (AIP) and aggressive financing policy (AFP) were also found to influence performance, with the implication that effective working capital management is the key to improving construction company performance
Analisis Good Corporate Governance terhadap Penghindaran Pajak (Tax Avoidance)
Full text linkThis study is to analyze corporate good governance on tax avoidance in consumer good companies listed on the IDX for the period 2018-2022. The sample technique in this study used purposive sampling. Data collection techniques in this study using documentation techniques by documenting the annual reports of consumer goods and beverage manufacturing companies from 2018-2022. The method of data by conducting descriptive analysis, classical assumption test and the last is the t test and f test to see the results of this study. The results of this study are institutional ownership and the board of commissioners have no significant effect on tax avoidance, while audit quality partially has a significant effect on tax avoidance. And simultaneously institutional ownership, the board of commissioners and audit quality have a significant effect on tax avoidance
Illegal Cigarette Profits and Informal Accounting Practices: A Political Economy of Accounting Perspective
Full text linkThis study examines the phenomenon of illegal profits from the sale of cigarettes without excise stamps in GBG-SLM Regency using the Political Economy of Accounting (PEA) approach. The main objective is to analyze the practice of illegal cigarette profits from a PEA perspective and highlight its implications for the economic system and fiscal regulation at the local level. The research employed a qualitative method with a critical paradigm, where data were collected through field observations, in-depth interviews with business actors, and documentation analysis related to production and distribution activities. The findings reveal that the illegal cigarette industry is dominated by small and medium-sized kinship-based enterprises. The profits generated are relatively high but remain unrecorded in the formal financial system, creating gaps in state revenue. Accounting practices used by the actors serve merely as a formality to evade fiscal obligations, rather than as tools for transparency or accountability. This condition reflects the interplay of power relations, local culture, and economic interests in sustaining the practice of illegal cigarette trade.The novelty of this research lies in its PEA-based analysis that integrates political economy perspectives with local values and culture, thereby contributing to the formulation of more contextual fiscal policies. Thus, this study emphasizes that accounting is not solely a technical instrument but also a social, political, and cultural practice that shapes the sustainability of public policy
Manajemen Laba dan Efisiensi Investasi: Studi pada Perusahaan Indonesia 2019–2023
No full textInvestment efficiency is a critical indicator of how well firms allocate capital to value-adding projects. Beyond traditional performance metrics, the credibility of financial reporting shapes investors’ beliefs and, in turn, real investment decisions. This study examines whether earnings management (EM) influences investment efficiency (IE). The sample comprises 315 Indonesia-based firms observed over 2019–2023 drawn from the London Stock Exchange Group (LSEG) database using a purposive sampling method. This is a quantitative study, EM is measured using performance-adjusted discretionary accruals (Kothari et al., 2005), while IE is proxied by the deviation of actual investment from its “normal” level (Biddle et al., 2009). Data analysis includes classical assumption tests, descriptive statistics, multiple linear regression, and hypothesis testing. The results indicate that EM has a negative and significant effect on IE. These findings are consistent with signaling theory, which posits that low-credibility, low-cost signals such as earnings manipulation heighten information asymmetry, weaken the linkage between investment and fundamentals. Practically, firms should strengthen reporting governance and align managerial incentives with long-term performance to curb EM and improve capital allocation. Future research is encouraged to expand the scope to the ASEAN region and incorporate using ownership structure as moderating factors to better explain the EM and IE relationship. This study is limited to the Indonesian context and further research across ASEAN countries is needed to enhance generalizability
Governance, Strategy, and Sustainability: The Effect of Sustainability Committees on ESG scores in Indonesia
Full text linkThis study investigates whether a Sustainability Committee (SC) improves firms' ESG performance and whether this effect depends on business strategy. Using a split?sample design for Analyzer and Defender firms, we analyze 359 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX) during 2017–2022. ESG performance (ESG Score) is constructed from the proportion of Global Reporting Initiative (GRI) indicators disclosed. Business strategy is classified following the Miles and Snow (1976), operationalized by Bentley et al.'s (2013) financial metrics. The empirical approach employs rergession analysis with year fixed effects and a Propensity Score Matching (PSM) robustness check to mitigate selection bias. The sample is distributed between Defender (50.7%) and Analyzer (49.3%) strategies. Defender firms focus on efficiency, cost control, and operational stability within well-defined product markets, while Analyzer firms balance efficiency with adaptability by maintaining stable core operations but simultaneously exploring innovation and market opportunities. Regression results show that SCs are positively and significantly associated with ESG Scores in Defender firms and in the full sample, but not in Analyzer firms. PSM results corroborate these findings. Overall, the evidence indicates that the effectiveness of sustainability governance is contingent on strategic orientation: SCs appear most impactful in efficiency- and compliance-oriented settings typical of Defender firms. At the same time, their influence is weaker in more adaptive Analyzer settings. The study extends stakeholder-oriented governance research in an emerging-market context and offers practical and policy insights for strengthening sustainability oversight in Indonesia