Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT
No full textThe purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statement
BI-7 DAY REVERSE REPO RATE EXCHANGE RATE, MONEY SUPPLY, AND THE NUMBER OF SHARIA CAPITAL MARKET INVESTORS
Full text linkThis study aims to analyze the influence of the variables BI 7-Day Reserve Repo Rate, Exchange Rate, and the Amount of Money in Circulation on investors in the Islamic capital market. The research method used is multiple linear regression using the t-test, F-test, and coefficient of determination (). The data used in this study is secondary data obtained from several data sources, namely IDX, Bank Indonesia, Badan Pusat Statistik, and CNBC Indonesia which includes data on the BI 7-Day Reserve Repo Rate, exchange rate, total money supply, and data on the number of investors. Islamic capital market in 2017-2021. The results of this study indicate that BI7DRR and Money Supply affect the Number of Islamic Capital Market Investors, while the Exchange Rate does not affect the Number of Islamic Capital Market Investors
INDEPENDENSI DEWAN, FREKUENSI RAPAT, KEPEMILIKAN INSTITUSIONAL DAN KINERJA PERUSAHAAN: BOARD INDEPENDENCE, BOARD MEETING FREQUENCY, INSTITUTIONAL OWNERSHIP AND COMPANY PERFORMANCE
No full textThe performance index of companies in the infrastructure, utilities, and transportation sectors experienced a decline of 12% at the end of 2020. This fact triggered this research to find out and analyze how company performance is influenced by board independence, frequency of meetings, and institutional ownership. The research sample are 80 companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange during 2018-2020, which were obtained by purposive sampling. The data analysis technique is multiple linear regression analysis. The results showed that partially the frequency of meetings and institutional ownership had an effect on company performance, while the board independence variable had no effect
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: THE EFFECT OF LIQUIDITY, COMPANY SIZE AND PROFITABILITY ON FIRM VALUE
Full text linkThis study aims to determine the relationship between liquidity, firm size, and profitability to firm value. The population used in this study is a state-owned company listed on the Indonesia Stock Exchange during 2017 – 2021. There are 20 state-owned companies listed on the Indonesia Stock Exchange, but there are 3 companies that do not meet the predetermined criteria so that 85 is obtained sample. The sampling technique used was purposive sampling and analyzed using SPSS version 21. The results of this study states that liquidity has a positive effect on firm value, meanwhile company size and profitability have no effect on value state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021
PENGARUH PERENCANAAN PAJAK TERHADAP KINERJA PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING: THE EFFECT OF TAX PLANNING ON COMPANY PERFORMANCE WITH EARNINGS MANAGEMENT AS AN INTERVENING VARIABLE
Full text linkThis study aims to examine a conceptual framework that predicts whether tax planning affects company performance through earnings management as an Intervening variable. The sample in this study is manufacturing companies of all sectors listed on the IDX in 2014-2018. The data is analyzed using Partial Least Square (PLS) with the help of smartPLS. The results of this study show the influence of variable relationships directly that tax planning has no effect on earnings management. Earnings management has no effect on the company's performance. Tax planning has no effect on the performance of the company. This study also examine variables indirectly that show results that earnings management could not mediate the effect of tax planning on the performance of the company
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR, DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA DI YOGYAKARTA: THE EFFECT OF EMOTIONAL INTELLIGENCE, LEARNING BEHAVIOR, AND LEARNING INTEREST ON STUDENT ACCOUNTING UNDERSTANDING LEVEL IN YOGYAKARTA
Full text linkThe level of understanding of accounting is very important because it can know the knowledge that has been obtained during lectures to equip it to become an accountant so that it can carry out the role of the accounting profession in the business world. This study aims to determine the effect of emotional intelligence, learning behavior, and interest in learning on the level of understanding of accounting in students. Data collected in research throught online questionnaires. Sampling used a purposive sampling technique with the criteria of accounting students in semester 7 whose accounting study program has been accredited A and Unggul; taking or has taken courses in introduction to accounting, intermediate financial accounting, advanced financial accounting, auditing, and accounting theory. The sample of this study was 113 active students of the Accounting Study Program at UPY, UTY, UMY, UMBY, UAJY, UII, UST, UGM, UNY, UPNVY, and STIE YKPN Yogyakarta. Data analysis techniques using multiple linear regression models. This study shows that emotional intelligence affects the level of understanding of accounting, while learning behavior and interest learning do not affect the level of understanding of accountin
PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA KEUANGAN TERHADAP REAKSI INVESTOR DENGAN KINERJA LINGKUNGAN SEBAGAI PEMODERASI: THE EFFECT OF CARBON EMISSION DISCLOSURE AND FINANCIAL PERFORMANCE ON INVESTOR REACTIONS WITH ENVIRONMENTAL PERFORMANCE AS A MODERATION
Full text linkThe objective of this study is to investigate how environmental performance serves as a moderator in the association between carbon emissions disclosure (CED) and investor response. The objective of this research is to investigate the correlation between non-standard stock returns and carbon emission disclosure, utilizing environmental performance as an intermediary factor. The present analysis comprises manufacturing firms that were listed on the IDX and PROPER platforms during the period spanning from 2017 to 2020. The statistical software package SPSS version 22 was utilized to perform the hypothesis testing. The dataset comprised 27 distinct commercial entities, encompassing a cumulative count of 138 individual records. The study's sample was selected through the utilisation of purposive sampling. Multiple regression analysis is utilized in this study for the purpose of hypothesis testing. The aforementioned results indicate that the implementation of Corporate Environmental Disclosure (CED) and favorable financial performance have a constructive influence on the responses of investors. The relationship between the disclosure of carbon emissions and investor response is influenced and reinforced by environmental performance. However, the relationship between financial performance and investor response is not influenced by environmental performance
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI DALAM BERWIRAUSAHA: FACTORS AFFECTING ACCOUNTING STUDENT DECISION MAKING IN ENTREPRENEURSHIP
Full text linkThe goal of this study is to investigate and look at how e-commerce, business capital, accounting information systems, income expectations, and entrepreneurial decision-making relate. Students enrolled in the Semarang Stikubank University (UNSBANK) Accounting Study Program for the classes of 2019 and 2020 made up the study's population. The primary data used in this study was directly collected from respondents using a Google form. A questionnaire is a method of gathering data. 130 respondents were included in the sample that was collected using the purposive sampling technique. The analytical technique employed is multiple linear regression analysis. According to the test's findings, e-commerce, accounting information systems, and income expectations have a effect and significant impact on entrepreneurs' ability to make decisions, however business capital has no such impact
PENGARUH LOVE OF MONEY DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH PALOPO: THE EFFECT OF LOVE OF MONEY AND IDEALISME ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS MUHAMMADIYAH PALOPO UNIVERSITY
Full text linkThis study aims to determine the effect of love of money and idealism on students' ethical perceptions. The population in this study were students majoring in Accounting in Sulawesi Selatan district. The number of questionnaires processed in this study were 100 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using the AMOS software. The results of this study indicate that the love of money has a positive effect on idealism, and idealism has an effect on ethical perceptions, while the love of money has no effect on ethical perceptions
PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT: THE EFFECT OF TIME BUDGET PRESSURE, TASK COMPLEXITY, LOCUS OF CONTROL, AND PROFESSIONAL ETHICS ON DYSFUNCTIONAL AUDIT BEHAVIOR
Full text linkIn auditing, an auditor must always be guided by audit standards to maintain the quality of the audit results so they can be free from material misstatement. However, internal and external environmental factors may lead auditors to deviant behavior. Thus, this study examines the effect of time budget pressure, task complexity, locus of control, and professional ethics on dysfunctional audit behavior. The survey method was used for 40 respondents of BPK RI Representative of DKI Jakarta auditors through a questionnaire instrument with a convenience sampling approach. Data analysis uses ordinary least squares (OLS) in testing the four hypotheses proposed. The results showed that locus of control and task complexity positively affected dysfunctional audit behavior. Meanwhile, professional ethics has a negative effect on audit dysfunctional behavior. In addition, the results also show that time budget pressure does not affect dysfunctional audit behavior. The overall research results indicate that there is a need to re-evaluate the time and budgetary pressures of audit implementation by BPK personnel to mitigate the potential for deviant behavior