Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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DETERMINAN INTELLECTUAL CAPITAL DISCLOSURE: PADA PERUSAHAAN INDEKS ESG LEADERS: DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE: ON ESG LEADERS COMPANY INDEX
Get PDFThe purpose of this research was to test and analyze the effect of managerial ownership and institutional ownership on intellectual capital performance and intellectual capital disclosure for 2020-2021. This research used a quantitative approach. The population of this research are companies that included in the ESG Leaders index. The sample of this research as much 35 companies. The analysis technique used a content analysis and Warp Pls software. The result of this research prove that managerial ownership and institutional ownership contributed to intellectual capital performance, institutional ownership also contributed to intellectual capital disclosure, but managerial ownership and intellectual capital performance can’t contributed to intellectual capital disclosure
PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN PUBLIK, AUDIT DELAY, DAN KEPEMILIKAN TERKONSENTRASI TERHADAP AUDITOR SWITCHING : THE EFFECT OF FINANCIAL DISTRESS, PUBLIC OWNERSHIP, AUDIT DELAY, AND CONCENTRATED OWNERSHIP ON SWITCHING AUDITORS
Get PDFThe objective of this research is to examine the impact of financial distress, public ownership, audit delay, and concentrated ownership on auditor switching within the context of property and real estate firms listed on the IDX between 2017 and 2021, comprising a total of 49 companies. The research employed a purposive sampling approach to select 21 companies that fulfilled the research criteria. The study relied on secondary data extracted from the financial reports of these companies and involved a multiple linear regression analysis. The results indicate that financial distress exerts a negative influence on auditor switching, whereas public ownership and audit delay exhibit a positive association with auditor switching. In contrast, concentrated ownership does not demonstrate a significant effect on auditor switching. These findings provide valuable insights for both firms and investors, enabling them to make well-informed decisions concerning auditor switching and its associated determinants, including financial distress, public ownership, and audit dela
PENGARUH PROFITABILIAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN SENSIVITAS INDUSTRI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN: THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND INDUSTRY SENSITIVITY ON THE DISCLOSURE OF SUSTAINABILITY REPORT
Get PDFA sustainability report is a report that provides information regarding a company's impact on environmental, social and economic aspects. It is hoped that this sustainability disclosure report will attract the attention of companies in global business and increase public trust and the willingness of stakeholders to invest capital in the company. because there are still many companies that have gone public but have not yet disclosed their sustainability reports. This research aims to analyze the influence of profitability, ileverage, company size, and industry sensitivity on SustainabilityiReport disclosure. In this research, there were 213 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this research was 105 manufacturing companies in 2019–2021. The analysis tool uses multiple linear regression tests. The research results show that leverage and industry sensitivity have no effect on Sustainability Report disclosure. Meanwhile, profitability and company size influence the disclosure of the Sustainability Report. In sustainability reports, disclosure has implications not only for fulfilling regulatory obligations, but can also have a significant impact on a company's reputation and relationships with stakeholders
DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN: DETERMINATION OF THE TIMELINESS OF FINANCIAL REPORTING
No full textThe aim of this research is to examine and assess the connection between timely financial reporting and profitability, size of company, leverage, audit opinion, and outsider ownership. Companies in the mining sector that were traded on the Indonesia Stock Exchange between 2017-2019 make up the study's sample. 42 data from three years of observation were included in the research sample, which was selected intentionally. Utilizing logistic models, regression analysis is performed. The results of the research indicate that the timing of financial reporting is affected by profitability, business size, and audit opinions. However, leverage has no effect on how quickly financial reports are made
PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI : THE EFFECT OF INTERNAL CONTROL, FOLLOW-UP OF AUDIT FINDINGS ON FRAUD PREVENTION WITH THE QUALITY OF FINANCIAL REPORTS AS MEDIATION
Get PDFThis study examines the impact of internal control & follow-up audit findings on fraud prevention, with the quality of financial reports as mediation at the Luwu Raya Inspectorates, using quantitative methods & analyzed using a descriptive approach. The population includes all auditors at the Luwu Raya Inspectorates, the sampling technique uses a saturated sample where all members of the population are sampled, the sample in this study is all auditors at the Luwu Raya Inspectorates with 61 respondents. Data analysis using SEM-PLS (SmartPLS). The research results show that internal control, follow-up on audit findings and the quality of financial reports have a significant influence on fraud prevention. Then, internal control & the follow-up of audit findings have a significant effect on the quality of financial reports, as well as the relationship between follow-up audit findings through the quality of financial reports on fraud prevention where the quality of financial reports is able to mediate the follow-up of audit findings on fraud prevention. Meanwhile, the relationship between internal control through the quality of financial reports on fraud prevention does not have a significant effect
KONSERVATISME AKUNTANSI, STRUKTUR MODAL, INTENSITAS ASET TETATP, DAN TRANSFER PRICING, PENGARUHNYA TERHADAP TAX AVOIDANCE: ACCOUNTING CONSERVATISM, CAPITAL STRUCTURE, FIXED ASSET INTENSITY, AND TRANSFER PRICES, ITS EFFECT ON TAX AVOIDANCE
No full textThe study's focus is on identifying the many elements that lead to tax evasion, including but not limited to accounting conservatism, capital structure, the value of fixed assets, and transfer pricing. Tax avoidance refers to the strategies used by businesses and people to minimize their tax obligations. This study focuses on Indonesian mining firms that had an IPO between 2015 and 2022 on the Indonesia Stock Exchange. Thirteen companies were selected as study samples after meeting selection criteria and using a purposive random sampling method. This study used multiple linear regression as its analytic tool. The results suggest that capital structure and transfer pricing play key roles in evading taxation. While the number of fixed assets and the degree of accounting conservatism have only a little role in facilitating tax avoidanc
MOTIVASI BELAJAR DAN KUALITAS PELAYANAN DOSEN, PENGARUHNYA PADA LITERASI KEUANGAN MAHASISWA AKUNTANSI UNIVERSITAS PATTIMURA: LEARNING MOTIVATION AND QUALITY OF LECTURER SERVICE, ITS INFLUENCE ON FINANCIAL LITERACY OF PATTIMURA UNIVERSITY ACCOUNTING STUDENTS
Get PDFFinancial literacy focuses on understanding and implementing financial concepts it in real life. This study aims to examine the influence of learning motivation and service quality of lecturers on student financial literacy. These two variables are very rarely investigated by previous studies. To answer these questions quantitative research methods using the SPSS application. Questionnaires used to be processed with SPSS to answer research questions from as many as 192 respondents. 192 respondents were Pattimura University accounting students who were studying in the even semester of 2022/2023 and were willing to voluntarily become respondents. The results show that motivation affects literacy while the financial quality of lecturer services does not affect financial literacy. Thus, the lecturer always fosters a spirit of student motivation in the activities of each lecture so that students continue to increase their understanding of financial literac
PENGARUH PROFITABILITAS DAN LEVERAGE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI TERHADAP MANAJEMEN LABA: THE EFFECT OF PROBABILITY AND LEVERAGE WITH GOOD CORPORATE GOVERNANCE AS MODERATORS ON EARNINGS MANAGEMENT
Get PDFThis study aims to find empirical evidence related to the effect of Probability and Leverage with Good Corporate Governance as Moderators on Earnings Management on Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020 period. The population of this study is Infrastructure, Utilities, and Transportation Companies, Listed on the IDX for the 2018-2020. The sample of this study was selected using the purposive sampling method, the determination of the sample had been determined in advance based on the criteria. Hypothesis testing is done with the help of statistical test tools pls. The results of this study indicate that profitability has no effect on earnings management, leverage has an effect on earnings management, institutional ownership cannot moderate the effect of profitability and leverage on earnings management, managerial ownership can moderate the effect of leverage on earnings management but cannot moderate the effect of profitability on earnings management
PERATAAN LABA DITINJAU DARI CASH HOLDING, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: INCOME SMOOTHING: REVIEW FOR CASH HOLDING, PROFITABILIT,Y AND COMPANY SIZE IN MANUFACTURING COMPANY IN INDONESIA
Get PDFThe purpose of this research is to look into the impact of cash holding, profitability, and business size on income smoothing subject of this study is a manufacturing business listed on the Indonesia Stock Exchange in the products and consumption sub-sector. Purposive sampling was utilized to collect data. data-binarygistic regression is the data analysis strategy used to confirm the hypothesis is correct. The SPSS application is used to process the information. Cash holding2has a substantial2effect on income smoothing, but profitability and company size has no significant effect on income smoothing in manufacturing and consumption sub-sector companies on the Indonesia Stock Exchange, according to the results of hypothesis testing
KEPATUHAN PAJAK RESTORAN : PENGARUH KESADARAN, PENGETAHUAN, SIKAP, SANKSI DAN AKUNTABILITAS PELAYANAN PUBLIK: RESTAURANT TAX COMPLIANCE: EFFECT OF AWARENESS, KNOWLEDGE, ATTITUDE, SANCTIONS, AND PUBLIC SERVICE ACCOUNTABILITY
Get PDFThis study is designed to test and prove whether taxpayer awareness, tax knowledge, taxpayer attitudes, tax penalties, and public service accountability have a significant impact on taxpayer compliance of restaurants in the city of Pekanbaru. This research is survey research. The population in this study are restaurant taxpayers registered with the Regional Revenue Agency Office in Pekanbaru City. Samples were taken from up to 100 respondents. The sampling technique used was targeted sampling. The data collection technique is a questionnaire. The statistical tool used is multiple linear regression. The results show that taxpayer awareness, tax knowledge, taxpayer attitudes, and tax penalties affect restaurant taxpayer compliance, and public service accountability significantly affects restaurant taxpayer compliance in Pekanbaru City