Financial - Jurnal Akuntansi
Not a member yet
226 research outputs found
Sort by
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, DAN KOMITMEN ORGANISASI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG
No full textThe financial condition of a company is reflected through its financial statements, which can serve as an important tool for decision-making by both internal and external parties. To ensure that these reports are relevant and reliable, they must undergo independent evaluation. This task is carried out by external auditors, or public accountants, who review the reports and verify their compliance and accuracy with applicable standards. However, audit quality is increasingly resulting in a decline in auditors. The purpose of this study is to examine the effect of time budget pressure, task complexity, and organizational commitment on dysfunctional auditor behavior. The type of data is primary data with a sampling technique, namely purposive sampling with a sample of 66 auditors from 29 Public Accounting Firms (KAP) in the city of Semarang. The results of the study obtained were that organizational commitment and task complexity had no effect on dysfunctional auditor behavior. This is inversely proportional to the budget pressure of dysfunctional auditor behavior which affects deadlines. The results of this study have an impression for an auditor, where a responsible attitude is very important to ensure that tasks are completed effectively and time is managed efficiently, in addition to the need to allocate sufficient budget and time for each activity. Keywords : Organizational Commitment, Task Complexity, Auditor Dysfunctional Behavior, Time Budget Pressure.Kondisi keuangan suatu perusahaan tercermin melalui laporan keuangannya, dimana dapat berfungsi sebagai alat penting untuk pengambilan keputusan oleh pihak internal maupun di luar organisasi. Guna memastikan laporanlaporan ini relevan dan dapat dipercaya, laporan-laporan tersebut harus melalui evaluasi independen. Tugas ini yang melakukan akuntan publik, atau auditor eksternal, yang meninjau laporan tersebut dan memverifikasi kepatuhannya serta keakuratan terhadap standar yang berlaku. Namun, kualitas audit semakin kesini banyak menghasilkan penurunan pada auditor. Sehingga Tujuan dari penelitian ini pengujian pengaruh tekana anggaran waktu, kompleksitastugas, dan komitmenOrganisasi perilaku menjadi disfungsional pada auditor. Jenis data merupakan data primer dengan teknik sampling adalah purposive sampling, sampel 66 auditor dari 29 Kantor AkuntanPublik (KAP) Kabupaten Semarang. Hasil yang diperoleh yakni komitmen organisasi dan kompleksitas tugas tidak memiliki pengaruh pada perilaku disfungsionalauditor. Hal ini berbanding terbalik dengan tekanan anggaran perilaku disfungsional auditor yang mempengaruhi waktunya. Hasil penelitian ini mempunyai implikasi bagi seorang auditor, dimana sikap bertanggung jawab sangat penting untuk memastikan tugas diselesaikan secara efektif dan waktu dikelola secara efisien, di samping perlunya mengalokasikan anggaran dan waktu yang cukup untuk setiap kegiatan.Kata kunci: Komitmen Organisasi, Kompleksitas Tugas, Perilaku Disfungsional Auditor, Tekanan Anggaran Waktu
ANALYSIS OF CASH TURNOVER AND INVENTORY TURNOVER ON ECONOMIC RENTABILITY: THE ROLE OF LIQUIDITY AS A MODERATING VARIABLE
Get PDFIn the era of increasingly advanced globalization, corporations are encouraged to innovate and improve efficiency, one of which is consumer cyclicals companies. This study focuses on analyzing the influence of cash turnover and inventory turnover on economic profitability with liquidity as a moderation variable. Using a quantitative approach and secondary data from financial statements recorded on the Indonesia stock exchange for the 2021-2023 period, the purposive sampling method used for the selection of the sample of this study involving 30 companies and the data was analyzed using Eviews 12. The results of the study show that cash flow has no effect on economic efficiency. Inventory turnover has a positive effect on economic profitability. Liquidity has been proven to moderate the effect of cash turnover on economic profitability, but it does not moderate the influence of inventory turnover on economic profitability. This research provides important insights for the Company's management in improving the efficiency of cash and inventory management, as well as providing a reference for investors in evaluating the company's financial performance in this sector
THE ROLE OF FIRM SIZE IN MODERATING THE RELATIONSHIP BETWEEN PROFITABILITY AND FIRM VALUE: Firm Value, Firm Size, Profitability
No full textThe primary objective of this study is to analyze the effect of profitability on firm value, with firm size serving as the moderating variable. The data used in this study are secondary data in the form of financial statements obtained from the Indonesia Stock Exchange (IDX) and the websites of the sampled companies. The research population consists of 27 companies in the heavy constructions & civil engineering subsector during the 2019–2023 period. Using a purposive sampling method, 17 companies were selected, resulting in 85 observations. The data analysis technique employed is multiple linear regression with a moderating variable (Moderated Regression Analysis/MRA). The analysis was conducted using panel data with EViews 13 software. Model selection was performed using the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that profitability does not significantly affect firm value. However, firm size is proven to moderate the relationship between profitability and firm value, although the moderation coefficient demonstrates a negative effect. This suggests that larger firms face managerial complexity challenges that may actually weaken the influence of profitability on firm value. This study is expected to serve as a reference for corporate management and investors in considering the influence of profitability and firm size on firm valu
PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, AUDIT DELAY, KOMITE AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
No full textPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan fokus pada peran Audit Tenure, Ukuran Perusahaan, Audit Delay, Komite Audit, dan Rotasi Audit. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan jenis penelitian hubungan kausal. Populasi yang diteliti sebanyak 104 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan sampel yang memenuhi kriteria berjumlah 93 perusahaan yang menghasilkan 372 laporan keuangan selama periode tahun 2020 sampai dengan tahun 2023. Teknik pengumpulan data dilakukan melalui pencatatan laporan keuangan perusahaan. Model analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa Audit Delay dan Ukuran Perusahaan berpengaruh signifikan terhadap kualitas audit. Sedangkan Audit Tenure, Komite Audit, dan Rotasi Audit tidak berpengaruh signifikan. Selain itu, analisis hasil Nagelkerke R Square menunjukkan bahwa sebesar 29,4% variasi kualitas audit dapat dijelaskan oleh variabel independen yang diuji dalam penelitian ini. Temuan ini memberikan wawasan tentang faktor-faktor yang mempengaruhi kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia.
Kata Kunci: Kualitas Audit, Audit Tenure, Ukuran Perusahaan, Audit Delay, Komite Audit, Rotasi AuditPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan fokus pada peran Audit Tenure , Ukuran Perusahaan, Audit Delay , Komite Audit, dan Rotasi Audit. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan jenis penelitian hubungan kausal. Populasi yang diteliti terdiri dari 104 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan sampel yang memenuhi kriteria berjumlah 93 perusahaan yang menghasilkan 372 laporan keuangan selama periode 2020-2023. Teknik pengumpulan data dilakukan melalui dokumentasi laporan keuangan perusahaan. Model analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa Audit Delay dan Ukuran Perusahaan berpengaruh signifikan terhadap kualitas audit. Sementara Audit Tenure , Komite Audit, dan Rotasi Audit tidak berpengaruh signifikan. Selain itu, analisis hasil Nagelkerke R Square menunjukkan bahwa 29,4% variasi kualitas audit dapat dijelaskan oleh variabel-variabel independen yang diuji dalam penelitian ini. Kesimpulan ini memberikan wawasan mengenai faktor-faktor yang mempengaruhi kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia.
Kata kunci : Kualitas Audit, Audit Tenure , Ukuran Perusahaan, Audit Delay , Komite Audit, Rotasi Audi
ANALYSIS OF STOCK INVESTMENT DECISION MAKING USING THE CAPITAL ASSET PRICING MODEL (CAPM) ON THE MNC36 INDEX: Capital Asset Pricing Model, return, risk, market return, stock beta, investment decision
No full textThe objective of the research conducted is to describe the return and risk of stocks in the MNC36 Index listed on the Indonesia Stock Exchange throughout 2018–2022 and to evaluate investment decisions based on undervalued and overvalued return conditions using the Capital Asset Pricing Model (CAPM) method. In this research, the method applied is descriptive analysis in both qualitative and quantitative forms. The results of the research show that: 1) There are 7 undervalued or efficient company stocks, where the individual returns are higher than expected, making these stocks worth buying before their prices rise. These stocks include: ANTM, BBCA, BBRI, BMRI, ICBP, MNCN, and PTBA. 2) There are 2 overvalued or inefficient company stocks, where the individual returns are lower than expected, making these stocks better sold before their prices drop. These stocks are: ASII and BBNI
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, DAN CARBON EMISSION DISCLOSURE TERHADAP PROFITABILITAS
No full textThis study aims to examine the extent to which the implementation of environmental accounting (green accounting), environmental performance, and transparency in carbon emission disclosure affect the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. A quantitative approach was used, utilizing secondary data obtained from the official IDX website and the official websites of the respective companies. Sample selection was carried out using purposive sampling based on predetermined criteria. Data analysis was conducted using panel data regression with the statistical software EViews version 12. The empirical results indicate that the implementation of green accounting practices and a high level of transparency in carbon emission disclosure have a positive and significant effect on company profitability, as measured by Return on Assets (ROA). Conversely, environmental performance on its own does not show a statistically significant effect. These findings suggest that the integration of environmental accounting is an effective mechanism for improving financial performance, whereas improvements in environmental performance and carbon emissions without aligned reporting and accountability may not directly impact the profitability of energy companies in Indonesia. Keywords: Green Accounting, Environmental Performance, Carbon Emission Disclosure, profitabilityPenelitian ini bertujuan untuk mengkaji sejauh mana penerapan akuntansi lingkungan (green accounting), kinerja lingkungan, dan transparansi dalam pengungkapan emisi karbon berpengaruh terhadap profitabilitas perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Pendekatan kuantitatif digunakan dengan memanfaatkan data sekunder yang diperoleh dari situs resmi BEI dan laman resmi masing-masing perusahaan. Pemilihan sampel dilakukan dengan teknik purposive sampling berdasarkan kriteria tertentu yang telah ditetapkan. Analisis data dilakukan menggunakan regresi data panel melalui perangkat lunak statistik EViews versi 12. Hasil empiris menunjukkan bahwa penerapan praktik akuntansi hijau serta tingkat transparansi yang tinggi dalam pengungkapan emisi karbon memiliki pengaruh positif dan signifikan terhadap profitabilitas perusahaan, yang diukur dengan Return on Assets (ROA). Sebaliknya, kinerja lingkungan secara mandiri tidak menunjukkan pengaruh yang signifikan secara statistik. Temuan ini mengindikasikan bahwa integrasi akuntansi lingkungan merupakan mekanisme efektif dalam meningkatkan kinerja finansial, sedangkan peningkatan kinerja lingkungan dan emisi karbon tanpa pelaporan dan akuntabilitas yang sejalan mungkin tidak berdampak langsung terhadap profitabilitas perusahaan energi di Indonesia.
Kata kunci : Green Accounting, Environmental Performance, Carbon Emission Disclosure, Profitabilita
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023
No full textThis study aims to analyse the effect of profitability, company size, and debt level on tax avoidance of mining companies on the indonesia stock exchange (IDX) during the period 2020-2023. The research uses a quantitative approach with secondary data obtained from the company's financial statements. The sample was determined by purposive sampling method, resulting in 131 observation data from 52 companies. The independent variables of this study include profitability as measured using ROA, company size as measured by the natural log of total assets, and debt level as measured by DER. The dependent variable is tax avoidance as measured by CETR. The analysis technique is panel data regression model using Eviews 12. The results showed that profitability, company size, and debt level do not have a significant influence on tax avoidance. This research contributes to the taxation and corporate finance literature, as well as being a reference for company management and policy makers.
Keywords: tax avoidance, profitability, company size, debt level.Penelitian ini bertujuan menganalisis pengaruh profitabilitas, ukuran perusahaan, dan tingkat hutang terhadap tax avoidanceperusahaan pertambangan di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Sampel ditentukan dengan metode purposive sampling, menghasilkan 131 data observasi dari 52 perusahaan. Variabel independen penelitian ini meliputi profitabilitas yang diukur menggunakan ROA, ukuran perusahaan yang diukur dengan log natural total aset, dan tingkat hutang yang diukur dengan DER. Variabel dependen yaitu tax avoidance yang diukur dengan CETR. Teknik analisis yakni model regresi data panel menggunakan Eviews 12. Hasil penelitian menunjukkan profitabilitas, ukuran perusahaan, dan tingkat hutang tidak mempunyai pengaruh signifikan terhadap tax avoidance. Penelitian ini memberikan kontribusi pada literatur perpajakan dan keuangan perusahaan, serta menjadi referensi bagi manajemen perusahaan dan pembuat kebijakan.
Kata kunci: Tax Avoidance, Profitabilitas, Ukuran Perusahaan, Tingkat Hutang
THE INFLUENCE OF ACCOUNTABILITY TRANSPARENCY AND AMIL LITERACY ON MUZAKKI'S TRUST IN PAYING ZAKAT IN PALOPO CITY (Empirical Study of BAZNAS Palopo City)
Get PDFBaznas that has good accountability, good transparency and good amil literacy so that it can be conducive tends to be able to increase muzakki trust effectively. The purpose of this study is to evaluate how muzakki trust is influenced by accountability, transparency, and amil literacy. Muzakki in Palopo City became the research population totaling 115 respondents, and a sample of the entire population was taken. Online questionnaires were used to collect primary data for this quantitative research. which were analyzed using the SPSS 25 application, using data analysis approaches such as instrument testing, multiple linear regression testing, and hypothesis testing. The t-test results show that accountability has a significant and positive effect on muzakki trust. In addition, transparency and amil literacy have a positive effect. Meanwhile, the f-test shows that simultaneously, accountability, transparency, and amil literacy have a positive and significant effect on muzakki trus
THE INFLUENCE OF AUDITOR PROFESSIONALISM AND ETHICAL ORIENTATION AGAINST WHISTLEBLOWING AT BPKAD PALOPO CITY
Get PDFAbstract
The purpose of this research is to evaluate the impact of auditor professionalism and ethical orientation on whistleblowing behavior at the Regional Financial and Asset Management Agency (BPKAD) of Palopo City. The research uses a quantitative method with the entire population of auditors and employees at the BPKAD of Palopo City. The sample was taken using the purposive sampling method, and data was collected through structured questionnaires. Data were described using SPSS software, and multiple linear regression was used to analyze the data. The research findings indicate that auditor professionalism and ethical orientation, both partially and simultaneously, have a positive and significant impact on whistleblowing behavior. These findings indicate that the enhancement of auditor professionalism and employee ethical orientation can encourage the creation of a more effective violation reporting culture within the local government environment. The implication of this research is the need for training programs to enhance auditors' competencies and the dissemination of ethical values in the workplace. In addition, regulations and protections for whistleblowers need to be strengthened so that employees feel safe reporting violations
TINJAUAN LITERATUR SISTEMATIS TENTANG CYBERSECURITY ACCOUNTING: INTEGRASI KEAMANAN SIBER DALAM AKUNTANSI DIGITAL
No full textThis study aims to provide a comprehensive understanding of the evolution of the concept of cybersecurity accounting, its underlying theories, the methodological approaches used in previous research, and identify research gaps for further development. A Systematic Literature Review (SLR) approach was used to analyze 15 Scopus and Elsevier-indexed scientific articles published between 2022 and 2025. The synthesis results indicate that cybersecurity accounting plays a strategic role in ensuring the integrity of financial reports, the reliability of digital audits, and compliance with data security policies. Theories such as Protection Motivation Theory (PMT), Neutralization Theory, and Stewardship Theory serve as the main frameworks in explaining individual behavior and organizational governance towards cyber risks. Meanwhile, the most widely used research method is a survey-based quantitative approach, followed by regression analysis models and empirical exploration. This study identified a research gap in the integration of artificial intelligence (AI) and machine learning (ML) to detect and prevent cyberattacks in accounting systems. Furthermore, cross-national studies and interdisciplinary approaches linking accounting security, ethics, and accountability are still limited. The findings are expected to enrich the literature and form the basis for developing more adaptive accounting security policies in the era of digital transformation.Perkembangan teknologi informasi telah mengubah secara fundamental cara organisasi memproses, menyimpan, dan melaporkan data keuangan. Dalam konteks ini, muncul bidang baru yang disebut Cybersecurity Accounting, yaitu cabang akuntansi yang menekankan integrasi antara sistem akuntansi digital dengan mekanisme perlindungan data dan keamanan siber. Kajian ini bertujuan untuk memberikan pemahaman komprehensif mengenai evolusi konsep cybersecurity accounting, teori-teori yang mendasarinya, pendekatan metodologis yang digunakan dalam penelitian terdahulu, serta mengidentifikasi kesenjangan penelitian (research gaps) untuk pengembangan selanjutnya. Pendekatan Systematic Literature Review (SLR) digunakan untuk menganalisis 15 artikel ilmiah terindeks Scopus dan Elsevier yang diterbitkan antara 2022–2025. Hasil sintesis menunjukkan bahwa cybersecurity accounting berperan strategis dalam memastikan integritas laporan keuangan, keandalan audit digital, serta kepatuhan terhadap kebijakan keamanan data. Teori-teori seperti Protection Motivation Theory (PMT), Neutralization Theory, dan Stewardship Theory menjadi kerangka utama dalam menjelaskan perilaku individu dan tata kelola organisasi terhadap risiko siber. Sementara itu, metode penelitian yang paling banyak digunakan adalah pendekatan kuantitatif berbasis survei, diikuti dengan model analisis regresi dan eksplorasi empiris. Penelitian ini menemukan adanya research gap dalam pengintegrasian artificial intelligence (AI) dan machine learning (ML) untuk mendeteksi serta mencegah serangan siber dalam sistem akuntansi. Selain itu, masih minim studi lintas negara dan pendekatan interdisipliner yang menghubungkan keamanan, etika, dan akuntabilitas akuntansi. Hasil penelitian ini diharapkan dapat memperkaya literatur dan menjadi dasar bagi pengembangan kebijakan keamanan akuntansi yang lebih adaptif di era transformasi digital