Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Not a member yet
226 research outputs found
Sort by
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MAKANAN DAN MINUMAN : THE INFLUENCE OF CORPORATE GOVERNANCE AND LEVERAGE ON ACCOUNTING CONSERVATISM IN FOOD AND BEVERAGE COMPANIES
Full text linkThis study examines the impact of corporate governance mechanisms and leverage on accounting conservatism in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023. Employing a quantitative approach with a sample of 113 companies, data was collected from financial reports and analyzed using multiple linear regression. The results indicate that corporate governance mechanisms and leverage significantly influence accounting conservatism. Specifically, institutional ownership, audit committees, and leverage have significant positive effects. Conversely, independent commissioners, managerial ownership, and board size have insignificant impacts. These findings underscore the importance of effective corporate governance implementation to enhance financial report transparency and accountability
DOES BOARD COMMISSIONERS’ DIVERSITY MATTER IN WATER DISCLOSURE? EVIDENCE FROM INDONESIA STATE-OWNED ENTERPRISES
Full text linkThis study examines whether board commissioners’ diversity—specifically gender, educational level, and age—matters in disclosing water-related information within Indonesian state-owned enterprises during the 2019–2023 period. Utilizing panel data multiple regression analysis, the research aims to determine whether diverse board characteristics influence the extent of corporate water disclosure. The results reveal that age diversity among commissioners significantly improves water disclosure, while gender diversity and educational level do not exhibit a statistically significant impact. These findings partially support agency theory, stakeholder theory, and upper echelon theory, suggesting that older commissioners may drive greater transparency due to increased compliance awareness and concern for organizational reputation. On the other hand, the absence of significant effects from gender and educational diversity highlights the possibility that regulatory compliance and corporate priorities may outweigh the influence of individual board traits. The study contributes to the ongoing discourse on corporate governance and sustainability by offering practical implications for companies seeking to enhance their environmental reporting, as well as for investors evaluating environmental and social governance (ESG) factors. Future research is recommended to classify firms based on their water-related risk exposure and to explore alternative indicators for measuring board diversity more effectively
PENGARUH ESG DISCLOSURE, GREEN ACCOUNTING DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE : THE EFFECT OF ESG DISCLOSURE, GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE
Full text linkThis study investigates the influence of Environmental, Social, and Governance (ESG) Disclosure, Green Accounting, and Intellectual Capital on Firm Value among Indonesian listed companies. Using a quantitative associative approach, this study employs panel data regression on a purposively selected sample of 17 companies listed in the Indonesia Stock Exchange ESG assessment during 2021–2023. Secondary data were analyzed using EViews 13. The empirical results indicate that ESG Disclosure and Intellectual Capital have no significant effect on Firm Value, whereas Green Accounting has a negative and significant influence. These findings suggest that investors value firms’ environmental performance more than social, governance, or intellectual factors. Strengthening green accounting implementation can enhance firm reputation, sustainability, and market value
THE ROLE OF ACCRUAL ACCOUNTING AND TRANSPARENCY IN ECONOMIC SUSTAINABILITY
Full text linkThis study examines the effect of accrual-based accounting and fiscal transparency, measured through the Corruption Perceptions Index (CPI), on economic sustainability. The analysis uses panel data from 156 countries over the period 2022–2024, resulting in 438 observations. Employing a random-effects regression model, the findings demonstrate that accrual accounting significantly strengthens economic sustainability by improving the quality of financial reporting and enhancing fiscal accountability. Similarly, fiscal transparency, proxied by higher CPI scores, exerts a positive and significant influence by fostering public trust and institutional stability. Conversely, GDP per capita, included as a control variable, does not show a significant effect, indicating that economic capacity alone cannot guarantee sustainability without effective governance. The study contributes theoretically by integrating Sustainable Development Theory and Stakeholder Theory into fiscal governance and provides empirical novelty by simultaneously testing accrual accounting and transparency across countries. Practically, the results underscore the strategic role of governments, auditors, and international institutions in advancing accrual adoption and transparency reforms to sustain long-term economic development
DETERMINAN PENCEGAHAN FRAUD PADA PENGELOLAAN DANA DESA DENGAN MORALITAS SEBAGAI MODERASI: DETERMINANTS OF FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT WITH MORALITY AS MODERATION
Full text linkThis study aims to analyze the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention in village fund management, with morality as a moderating variable, within the village governments of Kampar Regency. Employing a quantitative approach, the study collected primary data through questionnaires. The population comprised all 242 villages in Kampar Regency, and the sampling technique used was a census (saturation) method. A total of 726 respondents were selected based on predetermined criteria. Data processing was performed using SPSS version 27, and Moderated Regression Analysis (MRA) with interaction tests was applied for data analysis. The results indicates that apparatus competence and internal control systems have a significant effect on fraud prevention in village fund management, whereas the whistleblowing system does not show a significant effect. Furthermore, morality moderates the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention. These findings provide practical guidance for village governments to enhance training, transparency, and ethical culture, thereby minimizing the risk of fraud. The implementation of these measures is expected to foster more accountable and integrated governance of village funds
INVESTIGATING THE IMPACT OF INTERNAL AUDIT COMPETENCE AND QUALITY ON BANK PERFORMANCE
Full text linkBanking is a highly regulated industry. Hence, it must comply with the regulations. To ensure compliance, an internal audit must exist. This study aims to check and analyze three associated impacts. The first and second are the effects of internal audit competence (IAC) on internal audit quality (IAQ) and bank performance (BP). The third is the influence of IAQ and BP. The population comes from the internal auditors of banks in Jakarta. Because of employing the quantitative approach, this study utilized at least 200 people as the sample. Advantageously, it can obtain 205 auditors based on the snowball sampling technique. Hence, the structural equation model based on covariance is applicable. After processing and examining their response, this study demonstrates that the model fits the data and concludes that (1) IAC and IAQ are positively related, (2) IAC and BP are positively associated, and (3) IAQ and BP are positively connected. Operationally, this study suggests that banks train their internal auditors by inviting experts, aiming to find deviations; therefore, the heads of related departments can fix them. If all departments can do it, the bank will perform well
KONTRIBUSI DANA BANTUAN KEUANGAN TERHADAP PENDAPATAN BUMDes : STUDI KASUS DI KECAMATAN BANTAN: CONTRIBUTION OF RIAU PROVINCE FINANCIAL ASSISTANCE FUNDS ON VILLAGE-OWNED ENTERPRISES' INCOME: CASE STUDY IN BANTAN DISTRICT
Full text linkFinancial assistance from the Riau Provincial Government is allocated according to priorities to provide benefits to villages in the form of accelerating village economic development. Economic development in villages is expected to be able to increase village original income and create community welfare through decent employment opportunities. This study aims to analyze the contribution of financial assistance funds from the Riau Provincial Government and the efforts made by village governments and managers in maximizing these funds to create village original income through Village-Owned Enterprises (BUM Desa). This study uses a qualitative method with a case study approach, data collection through interview techniques, documentation, and audio visuals. Data were analyzed with the help of NVivo 12 software. The results of the study indicate that the objectives of the program and the sustainability of Riau Province's financial assistance funds have contributed, although not optimally. Efforts made by village governments and BUMDes managers include budget planning and utilization, supervision and accountability, transparency, monitoring and evaluation, and community participation. The results of this study are expected to contribute to the Riau Provincial Government in evaluating financial assistance programs in order to improve the management of funds that have been distributed
AUDIT QUALITY, AUDIT COMMITTEE, AND EARNINGS MANAGEMENT PRE-POST IFRS IMPLEMENTATION: EVIDENCE FROM INDONESIAN CONSUMER GOODS COMPANIES
Full text linkThe purpose of this study is to examine the association of audit quality and audit committee on earnings management through the time line of IFRS implementation phases. The sample of this study consists of consumer goods companies with 237 firm-years observations during 2008 – 2018 from the Indonesian Stock Exchange. This study shows that audit quality can diminish accrual earnings management rather than in real earnings management. Audit committee works well on accrual earnings management rather than on real earnings management. This study limited to Indonesian Consumer Goods companies only. Future researchers might expand the sample and consider qualitative methods to provide valuable insights the minds of the managers and stakeholders, and explanations regarding manager’s incentives can be obtained
DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA: DETERMINANTS OF FIRM VALUE OF HEALTHCARE SECTOR IN INDONESIA
Full text linkThe study investigates the effect of financial performance (profitability, liquidity, and solvency) on firm value. The methodology employs a quantitative approach, utilizing secondary data from annual reports. The research focuses on healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study utilized purposive sampling methods to observe 98 company samples. The study employs multiple linear regression analysis to conduct hypothesis testing with IBM SPSS version 26 software. The analysis indicates that profitability significantly enhances the value of a firm. Liquidity significantly enhances the firm's value. The statement suggests that the effect of solvency on firm value is not significant. The contribution of this research is to provide information for investors in assessing companies in the healthcare sector to consider the importance of financial performance so that it can be used as a reference in making investment decisions, as well as provides insights for regulators in designing stategies to support the sustainable increase the value of healthcare sector companies in a competitive market
GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE: GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE
No full textThis study aims to examine and analyze the impact of green entrepreneurial orientation and financial capability on the financial performance of Micro Small and Medium Enterprises (MSMEs), while also assessing the moderating role of green technology dynamism on the relationship between green entrepreneurial orientation and financial performanceThis quantitative study employs a questionnaire-based data collection method, with questionnaires distributed directly to respondents. The sample consists of 217 MSME actors located in Siak District, Siak Regency. The results demonstrate that green entrepreneurial orientation and financial capability significantly influence the financial performance of MSMEs. Thi results are expected to contribute valuable insights for MSME actors, highlighting the importance of green entrepreneurial orientation and financial capability in enhancing financial performance. MSMEs with green entrepreneurial orientation and financial capability are better equipped to innovate, take proactive measures, and embrace risk to improve financial performance, all while considering economic, social, and environmental aspects within their operational context