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Pengaruh Karakteristik CEO terhadap Kinerja Perusahaan pada Perusahaan Sektor Transportasi dan Logistik di Indonesia
No full textThis research aims to examine the influence of CEO characteristics on company performance. The study employs a quantitative paradigm by processing secondary data resource. The population consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size for this study is 70 companies, selected using purposive sampling and analyst by multiple linear regression analysis. Calculating performance based on Tobin’s Q, the results indicate that CEO Narcissism and CEO Education do not significantly affect Company Performance. CEO Gender has a positive impact on Company Performance, while CEO Tenure has a negative influence on Company Performance
Evaluasi Metode Audit Penghitungan Kerugian Keuangan Negara pada Badan Pengawasan Keuangan dan Pembangunan
No full textThis research aims to evaluate the audit method for Calculating State Financial Losses (PKKN) by the Financial and Development Supervisory Agency (BPKP). PKKN audit results by BPKP are still not accepted or corrected by the Court. This research method is qualitative, with an evaluation approach using case studies at BPKP. The primary data used in this research are the results of interviews with BPKP auditors who have carried out PKKN audits and are experts in court. The trial decision document will be mapped based on case description themes, PKKN methods, and PKKN values. The secondary data used is a copy of the court decision on a criminal corruption case that was finalized and downloaded from the official website of the Supreme Court (MA). The implementation of the PKKN audit by BPKP is evaluated using a fraud theory approach, the REAL Tree concept, and applicable laws and regulations. The provision of expert testimony in court will be considered using the Daubert test. The results of this research are that the PKKN audit by BPKP does not follow the fraud theory approach because it does not create and test hypotheses. There is a PKKN method that differs from the REAL Tree concept because BPKP auditors apply the criteria for real and definite state financial losses (actual loss) without considering compelling interest as a time value of money concept. Providing expert information by BPKP auditors is different from the Daubert test because BPKP does not require monitoring and evaluating court decisions and does not carry out peer reviews of PKKN methods
Motivasai Keputusan Implementasi PSAK 73 Pada PT X
No full textThis research aims to evaluating policy making for implementing PSAK 73 in companies in Indonesia, based on PT X which is there will still be problems that arise until 2022. The implementation of PSAK 73, which began in 2020, forced companies in Indonesia to adjust their lease contracts and calculations related to their leases. The significant change from PSAK 30 to PSAK 73 has caused a lot of confusion and errors in its application at PT X especially at its branch offices. A qualitative case study method approach with multiple embedded unit analysis using documentation, observation and semi-structured interview data. This research uses content analysis, thematic analysis, and constant comparison using NVivo 12 Plus software. Institutional logics is relevant in explaining the relationship between individual behavior and institutions that can influence an action. The results of the study show that symbolic carriers (PSAK 73) affect material carriers (actor, routines, artifacts, and procedures) thereby triggering the coupling practice in preparation of SOPs referring to PSAK 73 and the decoupling practice occurred when there are problems that are not stated in the regulations so the company makes adjustments. There are multiple logics including the logic of actors, routines, artifacts and procedures. The competing logics are logic of procedures and actors in adjustment of lease management conditions. Procedure logics is the dominant logic that is the reference of lease management. PT X need to design more appropriate policies taking into account company behavio
Pengaruh Volatilitas Penjualan, Ukuran Perusahaan dan Arus Kas Operasional Terhadap Persistensi Laba
No full textEarnings persistence has a crucial role in reflecting the quality that refers to the earnings of a related company. This has a probability in the future while avoiding a number of risks related to liquidation. This study has a specific purpose in conducting tests on sales volatility, which is then related to company size as well as operating cash flow, which has an influence on earnings persistence, specifically referring to companies in the property and real estate sectors during the 2020–2022 period. The sample of this research includes 177 data points originating from 67 companies in the sector that are officially listed on the IDX. This research method involves a descriptive method involving a quantitative-based approach. The technique is to use purposive sampling. Then, data analysis is realized by multiple linear regression analysis methods utilizing software, namely SPSS for version 2018. The findings of this research explain the partial effect that leads to operational cash flow, which has a negative and significant effect on earnings persistence in companies engaged in the realm of property and real est ate. As for the sales volatility variable and company size, they do not have a significant influence on earnings persistence in the company
Minat Berwirausaha Pada Gen-Z di Era Digital
No full textThe current interest in entrepreneurship was a solution to the problem of the large number of human resources that cannot yet be fully absorbed by existing employment opportunities. This is a challenge in itself, especially for universities, to ascertain what factors can influence existing programs so that they can be strengthened. Moreover, students currently fall into the Generation Z category, which has the characteristics of being more careful and with a long-term perspective. The objectives of this research include finding out the role of entrepreneurial literacy, income expectations, and digital literacy. The population in this study are active students in Indonesia, seen in the Higher Education Data Base (PDDikti) statistical data of 6,028,003 students. Meanwhile, the sample size in this study was calculated using the Slovin Formula at an error rate of 5%, obtained at 400 students. The sampling technique used is Simple Random Sampling. The data in this research uses quantitative data sourced from primary data in the form of tabulated results from questionnaires distributed. The analytical method in this research used multiple regression analysis. The results of the calculation of variable X1 obtained tcount of 4.408 > t table and a significant value of 0.000 < 0.05, variable significant value of 0.004 <0.05. This shows that the influence of entrepreneurial literacy, income expectations, digital literacy on entrepreneurial interest
Accounting Conservatism: Firm Size and Financial Distress
No full textThis study aims to investigate the effect of firm size and financial distress on accounting conservatism. Accounting conservatism is an approach in which earnings are recorded more conservatively or cautiously, with a tendency to recognise losses sooner than recognise gains. These factors can influence the practice of accounting conservatism in various ways. This study uses financial data from various companies in diverse industries and uses statistical methods to analyse the relationship between company size (both large and small) and level of financial distress with accounting conservatism practices. The results of this study are expected to provide a deeper understanding of the factors that influence accounting conservatism and how accounting practices may change in different situations of company size and financial distress. The type of research in this study is descriptive quantitative with descriptive statistical data analysis and classical assumption testing, hypothesis testing and coefficient of determination test. The results showed that partially and simultaneously company size and financial distress had no effect on accounting conservatism
Refleksi Filosofis atas Kajian Teori dan Praktik Akuntansi Syariah: indonesia
No full textThis study examines philosophical reflections on Sharia accounting theory and practice through the lenses of ontology, epistemology and axiology. Sharia accounting, rooted in Islamic principles, emphasizes accountability, fairness, and honesty as fundamental principles. Ontologically, Sharia accounting is conceptualized within the framework of Islamic law and muamalat (transactions), ensuring compliance with Sharia principles in financial reporting. Epistemologically, Sharia accounting involves the acquisition of knowledge through Islamic jurisprudence (fiqh) and empirical observation, ensuring accuracy and compliance with Sharia values. Axiologically, Sharia accounting aims to achieve economic fairness, justice and ethical integrity, aligning financial practices with moral principles originating from Islamic teachings. This study contributes to a deeper understanding of how Sharia accounting integrates Islamic values into its theoretical framework and operational practices, ensuring alignment with worldly and spiritual goal
Pengaruh Struktur Modal, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan yang Dimoderasi Ukuran Perusahaan.
No full textThe purpose of this study was to analyze and find real evidence regarding capital structure, profitability and investment decisions on firm value moderated by company size which may or may not affect the three independent variables on firm value. This research uses purposive sampling method. This study uses food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, obtained 27 companies as a population with the number of samples used in the study of 135. The data analysis used is regression analysis and classical assumptions, and hypothesis testing is also carried out using multiple linear regression analysis and moderation regression testing. The results of this study indicate that capital structure, profitability and investment decisions have a positive effect on firm value. Company size as a moderating variable is able to moderate (weaken) the effect of capital structure on firm value, company size is also able to moderate (strengthen) the effect of profitability on firm value and company size is not able to moderate (weaken or strengthen) the effect of investment decisions on firm value.
Keywords: Capital structure, profitability, investment decision, firm value, company siz
Pressure, Opportunnity, Rationalization, dan Capability terhadap Terjadinya Fraud : Studi di Salah Satu Dinas Propinsi Sulawesi Selatan
Get PDFThis study examines the influence of Pressure, Opportunity, Rationalization, and Capability on Fraud within a department in South Sulawesi Province over two months, from December to January 2022. The department's entire staff constitutes the study population, with a saturated sampling method employed to ensure a representative sample. Field research methodology was utilized, employing quantitative data collection through questionnaire surveys. Data analysis was conducted using multiple linear regression with the assistance of statistical software.The results indicate that Pressure (Opportunity), Opportunity, Rationalization, and Capability significantly impact Fraud. The results indicate that Pressure (Opportunity), Opportunity, Rationalization, and Capability significantly impact Fraud. Practical recommendations for the study's subject include; conducting training on work ethics, stress management, and understanding of fraud prevention; implementing clear and stringent anti-fraud policies; enhancing communication and transparency throughout the organization; strengthening internal supervision mechanisms and fostering a work culture that values integrity and ethics
Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure
No full textProfit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study are manufacturing companies listed on the Indonesian Stock Exchange during 2019-2022. This research is quantitative research and the survey method is purposive sampling. The data analysis techniques used are multiple linear regression, coefficient of determination and hypothesis testing. The research results found that green accounting and sales growth had no impact on capital structure, company size had a significant impact on capital structure, and green accounting, sales growth and company size had a significant impact on capital structure at the same time. This research has provided a solid foundation for signaling theory as a basis for analyzes explaining how green accounting, earnings growth and firm size influence capital structure. It is hoped that these results can serve as a guide for preparing further research by adding more variables such as profitability as an intervening variable to improve the company's capital structure