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Pengaruh Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Get PDFThis study aims to determine the effect of capital structure and sales growth on financial performance, with company size as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is supported by Signaling Theory, which explains that financial information conveyed by management through financial reports provides signals to investors regarding the company's condition. The data used are secondary data, consisting of financial reports from consumer goods companies for the 2020–2024 period. The sample was determined using a purposive sampling method, resulting in 220 observations from 44 companies over a five-year period. Data analysis was conducted using descriptive statistics, while hypothesis testing used moderated regression analysis (Moderated Regression Analysis) with the help of SPSS version 27. The results indicate that capital structure has a negative and significant effect on financial performance, such that an increase in capital structure tends to decrease financial performance. Conversely, sales growth has no significant effect on financial performance. Furthermore, company size does not moderate the effect of capital structure or sales growth on financial performance, so company size does not change the strength of the influence of these two independent variables
Faktor-faktor yang mempengaruhi perilaku disfungsional audit pada auditor: Systematic Literature Review
Get PDFDysfunctional audit behavior is deviant behavior carried out by an auditor in the form of manipulation, fraud or deviation from standards. Behavioral deviations that are usually carried out by auditors include reporting audit time with a total time shorter than the actual time, changing and/or stopping procedures that have been established in the implementation in the field, obtaining evidence that is less accurate, processing less accurately, and errors in the audit stages. This study aims to determine the main factors that influence dysfunctional audit behavior carried out by auditors. The method used in this study is the literature review (SLR) method. Research data were obtained from indexed journals Q1, Q2, Q3 and sinta 2 from emerald, proquest, and simantic scholar. This review analyzed 24 articles on dysfunctional audit behavior in the world published from 2010-2024. Most of the articles published use a quantitative approach and focus on public accounting firms. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior are time budget pressure, locus of control, gender, turnover intention, performance evaluation, task complexity, auditor work experience, employee performance, client interests, and organizational and professional commitment. Furthermore, further research should also consider the need for exploration, reflection, and asking more critical questions, not from the existing side. For example, asking again how the head of the Public Accounting Firm conducts performance assessments to reduce dysfunctional audit behavior and research on dysfunctional audit behavior is not only in the Public Accounting Firm but can be done in other public sectors
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan ESG Performance sebagai Variabel Moderasi
Get PDFASEAN is an interesting region for Environmental, Social, and Governance (ESG) research due to the diversity of industrial sectors, and policies that are starting to support ESG adoption and ESG implementation is still at an early stage. This study aims to analyze the effect of profitability on firm value with ESG as a moderating variable in companies in the ASEAN region. The study population consists of 5,530 companies ASEAN listed in the Bloomberg database, with a sample of 661 companies selected using purposive sampling technique based on the completeness of ESG data for the 2019-2023 period. The research method uses a quantitative approach with panel data regression analysis using Eviews 13, where firm value is measured by Tobin's Q, profitability is measured by Return on Assets (ROA), and ESG is measured using ESG scores from Bloomberg which includes environmental, social and governance aspects. The results show that profitability has a positive and significant influence on firm value, and ESG is proven to strengthen the relationship between profitability and firm value. This suggests that good ESG practices can increase operational efficiency, improve corporate image, and provide positive signals to investors. During the study period (2019-2023), several external factors influenced the results, including the COVID-19 pandemic which encouraged companies to better utilize ESG as a crisis protection measure. In addition, evolving ESG regulations and ASEAN capital market characteristics such as small market capitalization and concentrated ownership, form a unique context for ESG implementation. This study concludes that the integration of ESG in corporate strategy not only supports sustainability, but also increases the attractiveness of the company in the eyes of investors, which ultimately contributes to an increase in firm value
Integrasi Pendidikan Akuntansi CSR dalam Kurikulum Perguruan Tinggi: Analisis Dampak Pada Mahasiswa
Get PDFIntegrasi Pendidikan Akuntansi Tanggung Jawab Sosial Perusahaan (CSR) ke dalam kurikulum perguruan tinggi merupakan isu yang semakin relevan di tengah meningkatnya perhatian terhadap praktik bisnis berkelanjutan dan beretika. Penelitian ini bertujuan untuk mengeksplorasi pengalaman subjektif mahasiswa dalam mempelajari akuntansi CSR serta memahami bagaimana mereka memaknai materi tersebut. Dengan pendekatan fenomenologi, penelitian ini menggali pengalaman langsung mahasiswa dalam mengikuti pembelajaran akuntansi CSR dan menganalisis dampaknya terhadap pemahaman serta sikap mereka terhadap isu tanggung jawab sosial perusahaan. Hasil penelitian menunjukkan bahwa integrasi kurikulum akuntansi dan CSR sangat penting bagi mahasiswa. Kurikulum ini tidak hanya memberikan wawasan teoritis tetapi juga membangun kesadaran akan pentingnya praktik akuntansi yang bertanggung jawab secara sosial. Mahasiswa merasa bahwa pembelajaran akuntansi CSR membantu mereka memahami peran akuntansi dalam mendukung keberlanjutan perusahaan, meningkatkan kesadaran sosial, dan memperkuat nilai-nilai etika dalam praktik profesional. Penelitian ini memberikan kontribusi penting dalam pengembangan kurikulum perguruan tinggi, khususnya dalam membangun landasan yang kuat bagi mahasiswa untuk memahami dan menerapkan prinsip CSR dalam karier mereka di masa depan
Business Intelligence Systems and Their Impact on Organizational Decision-Making and Performance Outcomes: Literature Review
No full textThis study examines the role of Business Intelligence (BI) in decision-making and organizational performance. BI is an essential tool for collecting, analyzing, and presenting relevant data, thereby supporting management in making more accurate and data-driven decisions. The method used in this study is thematic synthesis, where relevant literature is gathered from various academic databases such as Google Scholar, ScienceDirect, and SCOPUS. Inclusion and exclusion criteria are applied to ensure that only high-quality and relevant studies are considered. The analysis results indicate that BI implementation can enhance operational efficiency and create a competitive advantage for organizations. However, the success of BI implementation heavily relies on management support, data quality, as well as technological readiness and human resource skills. This study also identifies the challenges faced in BI adoption, including data integration issues and the need for user training. The findings are expected to provide insights for organizations in leveraging BI to improve performance and make better decisions
Kinerja Pengelolaan Dana Desa: Dampak Partisipasi, Evaluasi Anggaran, dan Kejelasan Tujuan
Get PDFEffective and transparent management of village funds is an important factor in improving the performance of village apparatus and ensuring targeted budget allocation. However, challenges such as low community participation, less optimal budget evaluation, and unclear budget goals are still obstacles to managing village funds. This study seeks to examine the impact of budget participation, budget evaluation, and budget objective clarity on the performance of the village fund management apparatus in Aesesa District, Nagekeo Regency, NTT. This study employs a quantitative approach using a survey method, distributing questionnaires to 103 respondents who are part of the village fund management apparatus. Data analysis uses multiple linear regression. The study results indicate that budget participation, budget evaluation, and budget objective clarity have a positive and significant impact on the performance of the village fund management apparatus. Greater community participation in the budgeting process enhances the transparency and accountability of village fund management. Budget evaluations carried out systematically can increase the effectiveness of budget use and minimize potential deviations. Meanwhile, the clarity of budget goals makes it easier for the apparatus to achieve the established goals, their performance must be optimized. This study concludes that enhancing budget participation, budget evaluation, and budget objective clarity can directly develop the performance of the apparatus in managing village funds. These findings contribute to village governments in improving financial governance that is more transparent, accountable, and oriented towards community welfare
Pengaruh Profitabilitas, Kebijakan Utang dan Solvabilitas terhadap Nilai Perusahaan : Corporate Governance sebagai Variabel Pemoderasi
Get PDFThis research aims to examine and gain empirical evidence of the effect of profitability, debt policy, and solvability on firm value, with corporate governance as a moderating variable. Moreover, the population was Property companies listed on the Indonesia Stock Exchange with financial statement reports during 2014-2023. The data collection technique used purposive sampling with 325 data samples. Furthermore, the data analysis technique used moderated regression analysis with a hypothesis test using the t-test. The result concludes as follow: (1) profitability which is referred to as Return On Equity has a positive effect on firm value, (2)debt policy which is referred to as Debt to Assets Ratio has a negative effect on firm value, (3) solvability which is referred to as Debt to Equity Ratio does not effect firm value, (4) corporare governance moderates positively the effect of profitability on firm value, (5) corporare governance moderates positively the effect of debt policy on firm value, (6) corporare governance moderates negatively the effect of solvability on firm value
Impact of Fiscal Transfers and Local Revenue Accountability on Community Welfare in Indonesia
Get PDFCommunity welfare is a national goal outlined in the Preamble of the 1945 Constitution. The Human Development Index (HDI) serves as a key indicator for measuring welfare across three dimensions: health, education, and a decent standard of living. This study aims to analyze the impact of fiscal transfers—General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH)—along with Local Own-Source Revenue (PAD) on HDI at the provincial level in Indonesia. The research employs a quantitative approach using panel data from all districts and cities in Indonesia for the period 2019–2023, resulting in 2,540 observations collected through a census method. Data analysis is conducted using Fixed Effect Model (FEM) regression to assess both direct effects and the moderating role of fiscal accountability mechanisms, measured by the Government Agency Performance Accountability System (SAKIP) and internal audit (APIP) scores. The findings reveal that PAD and DAK significantly improve HDI, while DAU has no significant effect. Furthermore, higher levels of fiscal accountability strengthen the effectiveness of fiscal transfers in enhancing community welfare. Conversely, weak financial governance and a lack of transparency hinder the optimal utilization of fiscal resources. This study concludes that strengthening oversight, financial governance, and accountability mechanisms is essential to maximizing the benefits of fiscal decentralization, ensuring more equitable resource distribution, and promoting sustainable improvements in community welfare
The Effect of Greenwashing on Company Value
Get PDFComparing manufacturing companies in LQ45, this research examines the effect of greenwashing on company value. For the past few decades, environmental issues have become a major concern for investors, the public, and other stakeholders. This has encouraged businesses to implement stricter environmental responsibility practices. To find the appropriate regression model, the study used the Hausman and LM tests. The results indicate that the random effects model is more suitable. With a coefficient of 0.0163, the regression analysis shows that greenwashing has a significant positive effect on company value. In addition, control variables such as the use of debt funds, age, and investment in fixed assets increase the value of the company, while the LIK and GROWTH variables decrease it. This finding indicates that the market tends to respond to greenwashing in company assessments, and emphasizes that businesses should optimize their investments in sustainable projects to enhance their overall value. This research enhances our understanding of the relationship between greenwashing practices and company value, as well as the effect of greenwashing practices on sustainable business strategies
Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang
Get PDFThe phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital potential for Palembang City MSMEs to be used as research objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R2 = 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this