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Enhancing Trust, Internal Control, and Accountability: Budget Goals Commitment as a Mediator
Full text linkWe investigated the effects of trust in supervisors (TS), internal control (INCTRL), and budget goals commitment (BGC) on public performance accountability (PERFACT). Using data collected from 191 respondents through structured questionnaires, the research verifies the direct and indirect relationships between variables based on structural equation modeling (SEM) analysis. Our evidences reveal that in the first structural model, trust in supervisors and internal control significantly influence budget goals commitment, with trust in supervisors being significant. This highlights the critical role of fostering trust to ensure stronger commitment to budgetary objectives. In the second structural model, public performance accountability is significantly influenced by internal control and budget goals commitment. Although trust in supervisors has less of a direct impact on public accountability, indicating that its effect may be more nuanced and indirect. Furthermore, the study provides empirical evidence for the mediating role of budget goals commitment. Specifically, it demonstrates that budget goals commitment bridges the relationship between trust in supervisors and public accountability. This finding underscores the importance of a committed budgetary framework in enhancing accountability in public sector organizations. This relationship is highlighted by practitioners and policy makers as meaningful knowledge and insight. Strengthening internal control systems and fostering trust in supervisors, combined with a focus on budget goals commitment, can significantly enhance public performance accountability
Pengaruh Financial Distress, Cash Holdings, dan Profitabilitas Terhadap Manajemen Laba dengan Syaria Supervisory Board sebagai Variabel Moderasi
Full text linkOne of the goals of a company is to generate profits or large profits from the results of its operational activities, where a company can be considered good when the company can achieve and maximize its profits, profit management is one of the manager's choices in accounting policies to achieve some of its goals. Profit management can be done in the form of income increasing or income decreasing, depending on the needs and goals to be achieved. A company's profit management actions are carried out by way of income increasing or income decreasing, depending on the needs and goals to be achieved. n profit. This study aims to analyze the effect of financial distress, cash holding, and profitability on earnings management with the sharia supervisory board as a moderating variable. The population used is all sharia banking companies registered with the Financial Services Authority (OJK) for the period 2020 to 2023, totaling 33 companies. This study is a quantitative study through the use of secondary data. Using the purposive sampling method, namely sampling based on certain criteria so that 23 companies were obtained, and 92 samples for four years, with final data of 79 samples. Using multiple linear regression techniques and MRA. The results of the study show empirical evidence that profitability affects management earnings, the higher the profitability the lower the management earnings. The higher the profitability of the company, the more motivated it will be to present its actual financial statements without the need to practice earnings management. While the level of financial distress of a company does not affect earnings management. The condition of a company experiencing financial difficulties does not always encourage the company to carry out earnings management. Likewise, a company's cash holding has nothing to do with earnings management. In addition, the Sharia Supervisory Board as a moderating variable can moderate the effect of profitability on earnings management, weakening the effect of profitability on earnings management practices, because of the control and also sharia ethics that must be upheld by the company
Determinan Minat Berwirausaha Mahasiswa
No full textThis study aims to analyze the influence of e-commerce, entrepreneurial knowledge, accounting information systems, and motivation on the entrepreneurial interest of accounting students. The research employed a quantitative method with an associative approach. The sample consisted of 113 students from universities in Mataram City who had completed courses in Accounting Information Systems and Entrepreneurship, selected through purposive sampling. The results show that e-commerce (t = 0.413; p = 0.679) and entrepreneurial knowledge (t = 0.408; p = 0.684) do not have a significant effect on entrepreneurial interest. Conversely, accounting information systems (t = 8.380; p = 0.000) and motivation (t = 2.706; p = 0.007) have a significant effect. The coefficient of determination (R²) of 0.589 indicates that 58.9% of the variation in entrepreneurial interest can be explained by the four independent variables in the model. Several indicators were found to be invalid and are recommended not to be used in future research, including: for the e-commerce variable—honesty and responsibility, physical and mental endurance, and orientation and readiness to take risks; for the entrepreneurial knowledge variable—indicators related to marketing, banking, and the internet; for the accounting information systems variable—creative thinking, idea generation, and business opportunity analysis; and for the motivation variable—punctuality, reliability, profit, freedom, personal dreams, and independence
The Moderating Role of Tax Planning in the Relationship Between Current Tax Expenses, Deferred Tax Assets, and Earnings Management
Full text linkThe objective of this study is to examine the relationship between current tax expense, deferred tax assets, tax planning, and earnings management practices in firms. To this end, financial data from industry sectors of food and beverages is employed in panel regression analysis to determine whether current tax expense and deferred tax assets exert a significant influence on earnings management and whether tax planning acts as a moderator in the relationship. The research method uses quantitative descriptive analysis, with sample selection using purposive sampling. The data in this study were from 20 companies in 4 years. The results showed that current tax expense has a negative effect on earnings management, while deferred tax assets have a positive effect on earnings management. Tax planning does not affect earnings management, and cannot be a moderating variable for the effect of current tax expense and deferred tax assets on earnings management. The theoretical and practical implications of the findings of this study are expected to make a significant contribution to the accounting and financial management literatur
Fraud Pentagon Theory dan Deteksi Kecurangan Laporan Keuangan: Pendekatan Beneish M-Score pada Sektor Perdagangan
Full text linkFinancial statement fraud remains a serious concern that threatens the reliability of financial reporting and investor confidence. The Fraud Pentagon Theory identifies five elements that drive fraudulent behavior—pressure, opportunity, rationalization, competence, and arrogance—yet their empirical relevance may differ across industries. This study aims to examine the influence of these five elements, proxied by financial target, financial stability, nature of industry, auditor change, director change, and CEO duality, on financial statement fraud in trading sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, a total of 168 firm-year observations from 56 companies were analyzed, with financial statement fraud measured by the Beneish M-Score and logistic regression performed via SPSS 26. The results reveal that financial stability and the nature of industry significantly increase the likelihood of fraudulent financial reporting, while financial target, auditor change, director change, and CEO duality do not have a significant impact. These findings suggest that not all elements of the Fraud Pentagon are equally relevant in detecting financial statement fraud, highlighting the importance of contextual and industry-specific approaches in refining fraud risk assessment and contributing to the development of a more nuanced application of the Fraud Pentagon Theory in empirical research
Trashure as an ESG-Based Digital Innovation to Improve Community Welfare and Green Environment Sustainability
Full text linkWaste management in Indonesia remains a critical challenge for suistainable development, exacerbated by population growth and changing consumption patterns. Data from Ministry of Environtment and Forestry (KLHK) in 2024 shows that only 59.94% of 33.7 million tons of annual waste in properly managed, with the rest polluting rivers or being burned. Jember Regency, for instance, faces low public awareness, inadequate infrastructure, and limited economic value from domestic waste. This Study aims to address these issues by developing TRASHURE, an ESG-Based digital platform managed by Badan Usaha Milik Desa (BUMDes), to transform waste into suistainable investments. Using the prototype method, the research iteratively designed a web application through rapid feedback cycles with BUMDes and rural communities. Key features include waste collection tracking, an educational module, a marketplace for recycled products,and suistainability accounting. The prototype process involved three iterations, refining usability and functionality based on user input. Result demonstrate that TRASHURE enchances community participation, reduces environmental pollution, and supports Suistainable Development Goals (SDGs), particularly Goals 12 (Responsible Consumption) and 13 (Climate Action)
Analisis Pengaruh Investment Opportunity Set, Profitabilitas, dan Dampaknya terhadap Dividend Payout Ratio: Studi pada Perusahaan LQ45 di Indonesia
Full text linkThe purpose of this study is to investigate the effect of investment opportunity set (IOS) and profitability level (ROA) on dividend payout ratio (DPR) in companies listed on the Indonesia Stock Exchange and indexed in LQ45 from 2018 to 2021. This study fills the gap in previous research that showed inconsistent results regarding the influence of IOS on dividend policy in emerging markets. Using purposive sampling technique, 19 entities were selected as samples. Multiple regression analysis using SPSS 21 was employed as the analytical approach. The findings of this study indicate that IOS does not affect the Dividend Payout Ratio. Meanwhile, profitability (ROA) has a positive and significant effect on the Dividend Payout Ratio. This indicates that in the Indonesian context, where pyramid ownership structures are common, shareholders have more control over the company. Additionally, companies that can manage their assets effectively and efficiently create strong finances. This achievement is obtained by generating sufficient profits, so that companies are believed to be able to distribute part of their profits to shareholders in the form of dividends. The likelihood of a company distributing dividends increases if it achieves potential profits
Analisis VAIC sebagai Determinan Kinerja Keuangan pada Perusahaan Perbankan di Bursa Efek Indonesia
Full text linkThe advancement of technology in the digital era and the increasing competition in the banking industry demand that companies not only rely on physical assets but also leverage intellectual capital to enhance financial performance. Intellectual capital comprises physical capital, human capital, and structural capital, which must be effectively managed to create value ad ded and maintain competitiveness. This study aims to examine the effect of intellectual capital on financial performance, measured by Return on Assets. It addresses the research gap arising from inconsistent findings in previous studies regarding the impact of intellectual capital components on profitability, as well as the limited focus on the Indonesian banking sector in the post-pandemic period (2020–2024), a critical era of accelerated digital transformation. This study employs the VAICTM (Value Added Intellectual Coefficient) method to measure intellectual capital, with its components Value Added Capital Employed, Value Added Human Capital, and Structural Capital Value Added as independent variables. Using purposive sampling, 19 out of 47 banking companies listed on the Indonesia Stock Exchange were selected. Data were analyzed through multiple linear regression using SPSS. The findings reveal that VACA, VAHU, and STVA each have a positive and significant effect on financial performance. The research model yields an Adjusted R² of 0.684, indicating that 68.4% of the variation in ROA is explained by intellectual capital. These results provide empirical evidence of the importance of intellectual capital in enhancing bank profitability and offer practical implications for banking management in optimizing intellectual resources
The Determinants of Audit Quality (Empirical Study in Indonesia Stock Exchange)
Full text linkEvery company has an obligation to present quality financial reports. One indicator of quality financial statements is that they have been audited by a public accountant to determine the level of fairness of the financial statements compared to accounting standards. The services of a public accountant or external auditor are seen as an independent third party to anticipate conflicts of interest between company management and shareholders. A public accountant must be able to gather as many clients as possible and gain the trust of the wider community, this requires auditors to maintain good audit quality. Audit quality is very important in maintaining trust in the integrity of financial reporting. The higher the quality produced and perceived, the more credible the financial statements, so as to increase the trust of users of financial statements. This study aims to investigate what factors can affect audit quality. The determinant factors tested in this study are Auditor-Client Geographic Proximity, CEO Financial Expertise, Audit Fee and Audit Complexity. The research was conducted on companies listed on the IDX for the 2018-2022 period. This research was conducted on 766 samples of companies listed on the Indonesia Stock Exchange for the 2018-2022 Period. The data is processed using panel data regression. The results of this study found that geographic distance between auditors and clients, CEO financial expertise and audit complexity have a significant influence in producing higher audit quality. Meanwhile, it was also found that the amount of audit fees has no significant effect on the quality of financial statement audits. From the results of this study, it is hoped that companies can pay more attention to the CEO's financial expertise factor when selecting the CEO, selecting auditors if they want to get a higher quality audit
Kepemilikan Institusional, Kompetensi CFO, Ketidakpastian Lingkungan dan Penghindaran Pajak
Full text linkThis research examines the relationship between institutional ownership and CFO competence in relation to tax avoidance, as well as the moderating role of environmental uncertainty in tax avoidance behavior. The study utilizes a sample of 474 observations from publicly listed companies in the Indonesia Stock Exchange (BEI) during the period of 2016-2021. The findings of this study provide evidence that high levels of institutional ownership are associated with increased tax avoidance activities, while CFO competence is positively related to tax avoidance behavior. Moreover, the results demonstrate that environmental uncertainty weakens the negative relationship between institutional ownership and tax avoidance, while it strengthens the positive relationship between CFO competence and tax avoidance. These findings have implications for regulators to continuously improve tax regulations and consider implementing punishments as deterrents for corporate taxpayers engaged in tax avoidance practices