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Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Alokasi Belanja Modal
Get PDFThis study was conducted in western Indonesian cities during 2020-2022. This study aims to determine how the influence of local government financial performance on capital expenditure in western Indonesian cities both simultaneously and partially as seen from the fiscal decentralization ratio, effectiveness ratio, and efficiency ratio. This study uses a quantitative and descriptive analysis approach. The population of this study was 64 in western Indonesian cities using nonprobability sampling technique, so the sample included 192 financial statements from 3 years of observations. As well as technical documentation collects data through the regional government director’s balance sheet website. The analytical method in this study is panel data regression. The results testing with panel data regression using the Fixed Effect Model (FEM) show that financial performance simultaneously influences capital expenditure in western Indonesian cities during 2020-2022. Figure F > F table result obtained (2.853526 > 2,65), significance (0,000000 < 0,05). From the partial test results fiscal decentralization ratio has an negative effect and significance on capital expenditure allocation, effectiveness ratio has an positive effect and significance on capital expenditure allocation, and efficiency ratio has an positive effect and significance on capital expenditure Allocation in western Indonesian cities during 2020-2022
Green Intellectual Capital, MFCA Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan
No full textThis research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector
Faktor Determinan Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi
Get PDFThis study aims to measure the effect of liquidity, company size and accounting conservatism on earnings quality with profitability as a moderating variable. This research data was collected through secondary data sources obtained through the website www.idx.co.id or the official website. The population taken was 77 companies operating in the food and beverage sector. During the 4 year observation period, namely 2018 to 2021, the total sample used was 120 companies in this sector. In analyzing the data, this research used descriptive statistical test techniques, classical assumption tests, multiple linear regression (MRA), and hypothesis testing using the SPSS application. The results of hypothesis testing prove that liquidity has a significant positive effect on earnings quality, while company size, accounting conservatism, and profitability do not have a significant effect on earnings quality. In the moderation test, profitability cannot moderate the effect of liquidity, company size and accounting conservatism on earnings quality
Analisis Pengendalian Internal atas Siklus Pelaporan pada Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI)
No full textThis research was conducted to analyze the implementation of internal control over the financial reporting cycle at the Ministry of Foreign Affairs, especially in the year of 2022 after all the ministries are obliged to implement the Agency Level Financial Application System referred as SAKTI. This research used a case study methodology with a qualitative descriptive data analysis on a single unit analysis by using the Committee of Sponsoring Organization of the Treadway Commission Internal Control-Integrated Framework (COSO) theoretical framework adjusted to PMK.17/PMK.09/2019. The data collection in this research was obtained through interviews, documentations and observations techniques which were processed and analyzed using the content analysis method using the Nvivo12 Pro application tool. The results show that the effectiveness of internal control plays an important role in the organization to present an accurate and accountable financial reports. The manual procedures in data recapitulation and journal record in SAKTI had an impact on the occurrence of human errors which causing the need of corrections to be made in the following periods. Based on the results, it is concluded that internal control over financial reporting cycle at the Ministry of Foreign Affairs has been implemented but it is still not effective, so it needs some improvements such as the need to digitize manual procedures in data recapitulation and journal interconnection in SAKTI and also optimize monitoring activities for accurate and accountable financial reports in the future
Pertanggungjawaban Sosial Akuntansi Biru: Studi Pada Perusahaan Perikanan Go-public Di Indonesia
No full textThis phenomenon in Indonesia recognizes the importance of fisheries sector companies for society, which has given rise to opinions regarding the form of social responsibility that fisheries companies in Indonesia must carry out. This responsibility is also stated in point number 12 of the SDGs promoted by the UN regarding sustainable consumption and production patterns. This research aims to identify the components of Corporate Social Responsibility (CSR) in fisheries sector companies, especially in the blue accounting aspect. This research method uses qualitative descriptive analysis techniques. The objects used in this research are two fishing companies listed on the Indonesia Stock Exchange. The results of this research support legitimacy theory in accordance with the blue accounting practices of both companies which focus on the social contract between the company and society where companies are required to fulfill society's expectations and demands
Digitalisasi Mempengaruhi Kinerja Perusahaan: Peran dari Bisnis Model Inovasi (Evidence from Indonesia)
No full textAdvances in digitalization provide various opportunities to innovate and create value. It is hoped that this research can be a reference for academics and practitioners that companies need to prioritize investment in digital assets and technology that are integrated in innovative business processes so that they can create value and improve company performance. This research aims to determine the influence of digital operations capabilities and digital integration capabilities through the role of business model innovation in improving company performance. This research method uses purposive sampling on industrial companies in 2020-2022 with 120 data with a panel data regression model. The research results show that digital operational capabilities, digital integration capabilities and efficient business model innovation are not able to mediate digital operational capabilities and company performance. However, the efficiency of the innovation business model is able to mediate the relationship between digital integration capabilities and company performanc
Analisis Dampak Implementasi PSAK 73 Bagi Lessee dan Lessor
No full textThis research aims to analyze the impact of implementing PSAK 73 for lessee and lessors in companies in Indonesia. This research focus on the impact of implementing PSAK 73 in terms of financial performance and tax aspects in the mining sector (lessee) and the property & real estate sector (lessor). This research uses a qualitative approach with content analysis. The research data comprises audited financial reports obtained from the Indonesian Stock Exchange for the years 2018 to 2022. The results of this this study shows that there are differences in recording from the lessee side by recording the right of use assets and lease liabilities for the leased assets while the lessor side still continues the accounting standards that have been applied before. The application of PSAK 73 in the mining sector and the property and real estate sector does not have a significant impact on the company's financial statements. The company's financial performance and recording differences between accounting and tax are influenced by other factors. In addition, the results of this study indicate that companies need to mitigate the risks associated with changes in applicable accounting standards. This research provides a better understanding of how companies challenges of implementing this new standard and show it affects stakeholders, such as investors, financial analysts, and regulators. It is hoped that the results of this research will provide insight into the context of changes in accounting standards in Indonesia and provide a basis for further discussion about more transparent and relevant financial reporting
Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information
No full textThis research aims to analyze and test in more depth the influence of the quality of human resources and management commitment on the quality of accounting information. This research needs to be carried out because several cases related to financial reports have caused accounting information to be of poor quality. Multiple linear regression is used in this study's data analysis for both descriptive and verifying purposes carried out at PT PLN Distribution West Java with 30 respondents. A significant association is indicated by the multiple correlation coefficient value of 0.785. These findings suggest a robust and favourable correlation between the quality of accounting information and management commitment and human resources. This implies that if management is dedicated and human resources are qualified, the quality of accounting information will be higher. The quality of human resources and management commitment have a 61.6% influence on the quality of accounting information, according to the coefficient of determination value of 0.616. The results of the descriptive analysis that has been carried out are in the sufficient category, meaning that there are still several things that are not optimal in the Human Resource Quality indicators, especially the results of the training that is carried out is not optimal. Descriptive analysis of Management Commitment is not optimal, namely there is still a lack of awareness of maintaining commitment as something that should be. The results of the descriptive analysis on the Quality of Accounting Information are in the sufficient category, meaning that there are still things that are not optimal, especially there are still obstacles when operating the system and the system still does not make it easy to find the information needed
Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia
No full textThe objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG and ICSR indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG and ICSR features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility
Agency Cost, Ukuran Perusahaan, dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Transparansi Informasi sebagai Variabel Moderasi
Get PDFCompany value is the price reflected in the expectations and perceptions of share sellers and buyers regarding company performance. It reflects how shareholders view a company's profit potential, known as enterprise value. When the share price of a company is high, it indicates that shareholders expect good performance from the company, which has the potential to provide profits for them. This research aims to evaluate the role of information transparency in moderating the relationship between agency costs, company size, and tax avoidance on company value. This research uses quantitative methods with a sample consisting of 63 mining companies selected through purposive sampling techniques. The research population consists of mining companies listed on the Indonesia Stock Exchange during 2019-2021. The research results show that agency costs and company size have a significant influence on company value, while tax avoidance does not have a significant influence on company value. Information transparency as a moderating variable moderates the relationship between agency costs and firm value. However, information transparency does not moderate the relationship between company size and tax avoidance on company value. Therefore, investors are advised to consider the current effective tax rate of the company when making investments, as a high CETR value may indicate tax avoidance practices, potentially affecting investment returns