Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi
Get PDFThe volatility of firm value in Indonesia’s consumer non-cyclicals sector in recent years reflects investors’ uncertainty regarding the effectiveness of corporate financial management. Despite the sector’s defensive nature, several leading firms have experienced a decline in stock performance, raising concerns about the role of internal financial factors in determining firm value. This study aims to examine the effect of capital structure and financial performance on firm value, with firm size as a moderating variable. The study employs a quantitative approach using secondary data from the annual reports of 40 consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2020–2024 period, resulting in 200 observations. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 27. The results show that capital structure (DER) and financial performance (ROA) have a positive effect on firm value. Moreover, firm size strengthens the relationship between financial performance and firm value but fails to moderate the effect of capital structure on firm value. This study fills the gap by providing evidence from the post-pandemic period, focusing on a defensive sector where firm size may no longer signal financial strength effectively. The findings contribute to both theory and practice by emphasizing that managers in the consumer non-cyclicals sector should maintain optimal leverage and profitability to sustain investor confidence and firm value stability
The Essence of Trancendent Accountability Based on Tri Hita Karana in Desa Adat Penglipuran
Get PDFAccountability plays a crucial role and is applied in almost all types of organizations, whether profit-oriented or social organizations. However, the application of accountability in organizations that combine social, financial, and cultural aspects, such as Desa Adat Penglipuran, demonstrates different needs and focuses. This study highlights the unique concept of accountability in Desa Adat Penglipuran, which is expected to be replicated by other village organizations, particularly in Indonesia, thereby contributing both practically and theoretically. Using a qualitative approach and data collection methods, including interviews, observations, and document analysis, this study reveals that accountability in Desa Adat Penglipuran is understood by the community as a form of devotion and service to ancestors and God, in line with the characteristics of transcendent accountability. Local wisdom, such as Tri Hita Karana and Tri Mandala, plays a role in raising awareness among the community about the importance of balancing spiritual and financial factors in preserving village traditions. The construction of the transcendent accountability concept based on Tri Hita Karana creates more holistic understanding of transcendent accountability, which is capable of balancing financial and non-financial factors
Analisis Bibliometrik: Tren Penelitian Sustainability Accounting pada Database Scopus (2015-2024)
No full textThis study aims to analyze research trends in the field of Sustainability Accounting published in the Scopus database between 2015 and 2024. The method used is bibliometric analysis with the help of VOSViewer software. Of the total 406 articles found, 63 articles relevant to this topic were selected based on certain criteria, reducing the number of remaining articles by 84.5%. The results of the analysis using Overlay Visualization (Co-occurrence) show that sustainability accounting is the center of research that is closely related to sustainability reporting, environmental accounting, and sustainability management. The development of research from 2015 to 2024 began with a focus on basic concepts, then shifted to sustainability integration and deepened on climate change issues and carbon accounting. Network Visualization reveals the close relationship between concepts with the formation of certain topic clusters. Density Visualization shows that the main topics have been widely studied, while carbon disclosure and circular economy are still in the exploration stage. Limitations of this study include the reliance on data from Scopus which may not cover all relevant publications, and the selected timeframe (2015-2024) which may limit understanding of long-term trends. Future research is recommended to explore topics such as gas emissions and climate risk disclosures as they relate to environmental risk management and sustainability implementation, especially in developing countries
Strengthening Governance for Sustainability : The Role of ESG Committees in Enhancing Corporate Sustainability Performance in Indonesia
Get PDFPurpose: This study examines the impact of Environmental, Social, and Governance (ESG) committees on corporate sustainability performance in Indonesia. It evaluates whether ESG committees enhance sustainability reporting and corporate transparency, particularly in industries with high environmental and social risks.
Methodology/approach: Using an Ordinary Least Squares (OLS) regression with a cluster approach, this study analyzes 907 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Robustness tests such as Coarsened Exact Matching (CEM) and fixed-effects regression ensure result reliability.
Findings: The findings reveal a significant positive relationship between ESG committees and corporate sustainability performance. Firms with ESG committees display higher ESG disclosure scores, especially in environmental and social aspects. This effect is more evident in high-risk industries and during crises like the COVID-19 pandemic.
Practical implications: This study highlights the need for regulatory frameworks that encourage ESG committees to enhance corporate accountability and sustainability. It provides insights for policymakers, investors, and executives on improving sustainability governance.
Originality/value: This research contributes to ESG governance literature with empirical evidence from an emerging market. It incorporates industry-specific and crisis-period analyses, offering a deeper understanding of ESG committee effectiveness
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Mediasi
Get PDFThis study examines the relationship between profitability and firm value with corporate social responsibility (CSR) as a mediating variable. Using purposive sampling, 116 mining companies listed on the Indonesia Stock Exchange (IDX) during 2022-2023 were selected as research samples based on the availability of sustainability reports and annual reports. This study employs multiple linear regression analysis to test the relationships among variables and uses the Sobel test to examine the mediating effect of CSR between independent and dependent variables. The results show that profitability has a positive and significant effect on firm value, CSR has a positive and significant effect on firm value, profitability has a positive and significant effect on CSR, and CSR mediates the relationship between profitability and firm value. In conclusion, although CSR plays a positive mediating role in enhancing firm value, companies need to develop a more serious commitment to CSR implementation to increase public trust and send positive signals to stakeholders
Pita Cukai Digital: Systematic Literature Review, Potensi Dan Tantangan Dalam Pemberantasan Rokok Ilegal Di Indonesia
Get PDFExcise duty plays a dual role as a source of state revenue and a regulatory instrument to control the consumption of goods with negative externalities. Unlike other taxes, excise collection requires a physical marker, typically an excise stamp, which also functions as a monitoring tool. With technological advancements, conventional excise stamps have evolved into digital forms incorporating features such as track-and-trace systems, direct marking, or QR codes, which enhance transparency and enforcement by allowing both authorities and the public to verify product authenticity. This study employs a systematic literature review (SLR) to examine the implementation of digital excise stamps in various countries and assess their relevance to the Indonesian context. The findings indicate that digital excise stamps offer significant opportunities for improving excise administration and increasing state revenue. However, challenges remain, including differences in the structure and scale of Indonesia’s tobacco industry, the nature of excise violations, and the high initial investment costs required for implementation. The study provides valuable insights for policymakers considering the adoption of digital excise stamp in Indonesia
Unveiling the Drivers of Enterprise Risk Management Disclosure: The Influence of Firm Complexity, BoD, and CRO
Get PDFThis study aims to examine the influence of firm complexity, the board of directors, and the chief risk officer (CRO) on enterprise risk management (ERM) disclosure in energy sector companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2023. The sample for this study comprised 50 companies, selected using purposive sampling, and provide 300 data points. The research employed panel data regression analysis to assess the relationships between the variables. The findings reveal that while firm complexity and the composition of the board of directors do not significantly affect ERM disclosure, the presence of a chief risk officer has a positive and significant impact on the level of ERM disclosure. These results suggest that energy companies should prioritize the role of the chief risk officer in enhancing the transparency and quality of their ERM practices. Furthermore, to optimize ERM disclosure, companies must carefully evaluate their strategies regarding organizational complexity and the role of the board of directors. This study underscores the importance of having a dedicated risk management function and offers practical insights for energy sector firms seeking to improve their ERM frameworks in the context of corporate governance
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Minat Belanja Mahasiswa: Kepercayaan Sebagai Variabel Mediasi
Get PDFThis study examines the influence of financial literacy and digital payment on students' shopping interest, with trust as a mediating variable. Using a quantitative approach with 116 postgraduate students from Universitas Muhammadiyah Makassar, data were analyzed through PLS-SEM. Results indicate that digital payment significantly affects shopping interest both directly (?=0.250, p<0.001) and indirectly through trust, while financial literacy shows no significant impact. These findings align with the Theory of Planned Behavior, where perceived behavioral control (digital payment ease) and trust shape behavioral intentions. The study addresses a critical gap by empirically validating trust's mediating role in fintech adoption among students, offering practical insights for digital payment providers to enhance security features and user experience
Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Dan Financial Technology Terhadap Perilaku Keuangan Pegawai PT. X di SUMUT
Get PDFThis research aims to analyze the influence of financial literacy, financial inclusion, lifestyle, income and financial technology on the financial behavior of PT X. This research is associative research and the type of data used is quantitative data. The population in this study was 178 people who were employees of PT. X with a sampling technique using purposive sampling. The data analysis techniques used are descriptive statistical analysis and multiple linear regression. The results of this research show that financial literacy, financial inclusion, lifestyle, income and financial technology simultaneously have a significant influence on the financial behavior of PT X. Partially, financial literacy has a positive and insignificant effect on the financial behavior of PT X, financial inclusion has a positive and significant effect on the financial behavior of PT X, lifestyle has a positive and significant effect on the financial behavior of PT X, income has a positive and insignificant effect on the financial behavior of PT X, financial technology has a positive and insignificant effect on the financial behavior of PT X. The most dominant influence on financial behavior is financial inclusion
Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN
Get PDFThe objective of this study is to examine the impact of business strategy and ESG performance on the potential for financial distress among companies in ASEAN. The study population consists of all companies listed on ASEAN stock exchanges during the period 2016-2023. The sample data was collected using the purposive sampling technique and resulted in 1,977 sample data. The data used in this study was obtained from the Thomson Reuters database. The data were analyzed using the unbalanced panel data regression method using STATA software version 17. The results indicated that business strategy had no significant impact on the potential for companies to experience financial distress. Conversely, ESG performance had a positive and significant impact on the potential for companies to experience financial distress. Efforts to improve ESG performance have a major influence on company performance, because these efforts require large costs while support from stakeholders for ESG practices is still relatively small. Therefore, for the development of this study, it is suggested that future research can conduct research with a qualitative approach that explores the perspectives of various stakeholders regarding ESG practices implemented by the company. By involving the views and insights of these stakeholders, the research will have higher validity and accuracy, and provide a more comprehensive understanding.