Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Not a member yet
226 research outputs found
Sort by
REAL EARNINGS MANAGEMENT: PERAN MEDIATOR INTERNAL CONTROL DALAM HUBUNGAN FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE: REAL EARNINGS MANAGEMENT: THE MEDIATING ROLE OF INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN FINANCIAL DISTRESS AND GOOD CORPORATE GOVERNANCE
Full text linkThis study examines the direct and indirect relationship between real earnings management through internal control as a mediating variable. This study uses agency theory to explain the relationship between financial distress, good corporate governance, and real earnings management through internal control. Using quantitative methods, 126 secondary data sources in this study are listed on the Indonesia Stock Exchange (IDX). The SmartPLS application helps researchers analyze data using the partial least squares (PLS-SEM) method—the results of direct testing show that financial distress and good corporate governance affect internal control. Furthermore, financial distress and good corporate governance do not affect real earnings management, while internal control does. Then, the results of the indirect testing of this study are that internal control can mediate the relationship between financial distress and good corporate governance on real earnings management. This study complements the existing literature on real earnings management by focusing on empirical evidence of the relationship between financial distress, good corporate governance, and real earnings management. When studying the occurrence of real earnings management, the internal control component must be considered as a variable mediating the relationship between financial distress, good corporate governance, and real earnings management. This research can provide input for the Financial Services Authority (OJK) policy in formulating policies, regulations, and standards to minimize the opportunity for real earnings management in state-owned companies
PENGUNGKAPAN EMISI KARBON: MEMAHAMI PERAN PROFITABILITAS, GENDER DEWAN, DAN MEDIA EXPOSURE: CARBON EMISSION DISCLOSURE: UNDERSTANDING THE ROLE OF PROFITABILITY, BOARD GENDER, AND MEDIA EXPOSURE
Full text linkIn Indonesia, corporations are now required to disclose their carbon emissions voluntarily, mostly to lower risk and acquire credibility. Accounting rules govern the reporting of carbon emissions, which is a crucial component of corporate social responsibility. Since the energy industry contributes significantly to emissions and is crucial to economic growth, it also confronts environmental problems as a result of overexploitation, underscoring the need for open disclosure of carbon emissions. With environmental performance serving as a moderating variable, this quantitative study intends to investigate the impact of media exposure, board gender, and profitability on carbon emissions disclosure in energy sector businesses listed on the Indonesia Stock Exchange between 2019 and 2023. Panel data regression models on STATA were used for both descriptive and inferential statistical analysis of the study data. The findings indicate that carbon emissions disclosure is positively impacted by media exposure, profitability, and the gender of the board of directors and commissioners. Environmental performance successfully moderates this link. The results suggest that in order to increase environmental responsibility and transparency, businesses should give priority to these three factor
PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN : TAX AVOIDANCE IN INDONESIA: PROFITABILITY FACTORS, CAPITAL INTENSITY AND INVENTORY INTENSITY
Full text linkThis research aims to identify the effect of profitability, capital intensity and inventory intensity on tax avoidance in mining companies listed on the Indonesian Stock Exchange from 2019 to 2023. This research is quantitative research using secondary data in the form of company annual financial reports obtained from the official website is www.idx.co.id as well as the official website of each mining company. The analysis technique is multiple linear regression. The population is mining sector companies listed on the IDX in the period 2019 to 2023 and a sample of 112 data was obtained using the purposive sampling. The results show that profitability has influence on tax avoidance, that a greater level of profitability will increase the company's potential to avoid tax. On the other hand, capital intensity and inventory intensity have no influence on tax avoidance. The companies invest their assets in the fixed assets and inventory are not always used as a reduction in the tax burden but are used as company operational costs
PENGHINDARAN PAJAK DILIHAT DARI SISI TRANSFER PRICING, RETURN ON ASSET, DAN UKURAN PERUSAHAAN : TAX AVOIDANCE VIEWED FROM THE PERSPECTIVE OF TRANSFER PRICING, RETURN ON ASSETS, AND FIRM SIZE
Full text linkThis study aims to examine the impact of transfer pricing, Return on Assets (ROA), and firm size on tax avoidance. The research utilizes data from energy sector companies listed on the Indonesia Stock Exchange during period of 2019-2023 period, with a total of 103 observations obtained through purposive sampling. Hypotheses were tested using regression analysis with SPSS 25. The results indicate that transfer pricing and ROA do not influence tax avoidance, while firm size has an affect tax avoidance. Based on this study, the government should pay attention to the size of companies in efforts to address tax avoidance. Thus, tax authorities can formulate more effective policies to reduce such practices and enhance tax compliance
APAKAH LEAN MANUFACTURING MEMEDIASI HUBUNGAN ANTARA CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN? DOES LEAN MANUFACTURING MEDIATE THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FIRM VALUE?
Full text linkThis research explores whether Lean Manufacturing serves as a connecting mechanism between corporate governance practices and firm value. The study adopts a quantitative design and utilizes secondary data obtained from food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A purposive sampling approach was employed, resulting in 11 companies that met the defined criteria, leading to 55 firm-year observations. Data were analyzed using path analysis through SPSS.The empirical results indicate that the components of corporate governance, namely the proportion of independent commissioners and the presence of an audit committee, do not significantly influence firm value. Likewise, Lean Manufacturing demonstrates no meaningful impact on firm value. Among the governance variables, only independent commissioners have a significant yet negative effect on Lean Manufacturing practices. The mediating role of Lean Manufacturing in the relationship between corporate governance and firm value is not statistically supported, although an indirect path is structurally present. In summary, Lean Manufacturing does not act as an effective intermediary in linking governance mechanisms to firm performance within the examined firms and perio
KUALITAS LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT: PERAN STRUKTUR ORGANISASI, KUALITAS AUDIT, DAN SISTEM INFORMASI: FINANCIAL REPORT QUALITY OF AMIL ZAKAT INSTITUTIONS: THE ROLE OF ORGANIZATIONAL STRUCTURE, AUDIT QUALITY, AND INFORMATION SYSTEMS
Full text linkAn ideal financial report should be prepared with high quality to provide optimal benefits for its users. This study's objective is to analyze the effect of organizational structure, audit quality, and accounting information systems on the quality of financial report in Amil Zakat Institutions (LAZ) during the 2020–2024 period using secondary data, resulting in 12 institutions with 60 observations. The findings indicate that financial reporting quality is not much impacted by organizational structure. Likewise, the quality of audits has no bearing on the quality of financial report. On the other hand, the quality of financial report is greatly impacted by the accounting information system. By integrating organizational structure, audit quality, and accounting information system variables, By supporting the empirical data on the variables influencing the calibre of financial report in Amil Zakat Institutions, this study contributes to the corpus of literature. Furthermore, the findings provide practical insights for Amil Zakat Institutions to enhance financial report quality by reinforcing organizational structures, improving audit quality, and optimizing accounting information systems to produce reports that are transparent, accurate, additionally, in compliance with the tenets of sharia responsibility
PENGHINDARAN PAJAK PERUSAHAAN MULTINASIONAL: PENGARUH INTENSITAS MODAL, KAPITALISASI TIPIS, DAN HARGA TRANSFER DENGAN MODERASI NEGARA SURGA PAJAK: PENGHINDARAN PAJAK OF MULTINATIONAL COMPANIES: THE EFFECT OF CAPITAL INTENSITY, THIN CAPITALIZATION, AND HARGA TRANSFER WITH THE MODERATING ROLE OF TAX HAVENS
Full text linkThe purpose of this study is to analyze the effect of capital intensity, thin capitalization, and harga transfer on penghindaran pajak, and to examine the role of tax havens country in strengthening the effect of capital intensity, thin capitalization, and harga transfer on penghindaran pajak. Method is the sufficient information This research approach consists of quantitative and qualitative approaches. The data analysis technique used in this research is multiple linear regression. The sampling technique used was purposive sampling with a sample size of 105 companies, namely multinational companies listed on the IDX in 2016-2022 and selected based on predetermined criteria. Based on the analysis and findings in this study are Capital intensity, thin capitalization, Harga transfer, has an effect on penghindaran pajak and Tax havens country moderates the effect of Capital Intensity, thin capitalization and harga transfer on Penghindaran pajak
TINDAK LANJUT HASIL AUDIT DAN TRANSPARANSI, PENGARUHNYA TERHADAP TINGKAT KORUPSI DI INDONESIA : FOLLOW-UP ON AUDIT RESULTS AND TRANSPARENCY, ITS INFLUENCE ON THE LEVEL OF CORRUPTION IN INDONESIA
Full text linkA case study of corruption cases handled by the Corruption Eradication Commission in 2018–2022 seeks to determine the impact of transparency on the level of corruption and the effects of follow-up activities on audit results. Secondary data for this study came from sources such as the KPK Financial Report, provincial government websites, and the BPK RI Audit Result Report and Summary of Semester II Audit Results. This study covers the 2018–2022 fiscal years, using 33 research samples and focusing on 34 provinces in Indonesia. Using SPSS version 25, we conducted multiple linear regression analyses to test the hypotheses. According to the study findings, transparency and follow-up on audit findings both have a positive and substantial effect on the level of corruption. At the same time, openness and the amount of time spent following up on audit findings affect the prevalence of corruptio
KNOWLEDGE-BASED VIEW, INTERNATIONAL STRATEGY, AND INNOVATION: EFFECTS ON FIRM PERFORMANCE IN MSME
No full textThis study examines how knowledge-based resources influence MSME performance in Batam’s food and beverage sector by integrating the Knowledge-Based View and internationalization theory. We propose that digitalization, knowledge processes, IT infrastructure, and risk management affect firm performance directly and indirectly through international strategy, while innovation functions as a potential moderator. A cross-sectional survey of 200 owners and managers was analyzed using partial least squares structural equation modeling. Results indicate that all four KBV components exert significant positive direct effects on international strategy and on firm performance. International strategy partially mediates the relationships between KBV resources and performance. Innovation, operationalized primarily as process and incremental innovation, did not moderate the examined relationships. The structural model explains 61.5 percent of variance in firm performance and 30 percent in international strategy and meets fit criteria with an SRMR of 0.067. These findings extend KBV to MSMEs in a developing-market context by demonstrating that internal knowledge and technological capabilities, when orchestrated through international strategy, enhance firm performance. Practically, managers should prioritize knowledge management, targeted digital investments, and basic risk controls, while policymakers should combine innovation support with capacity-building programs to convert innovation into international performance gains. Future studies should adopt longitudinal and cross-country designs
DETERMINASI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: INTEGRASI MODEL TAM DAN TASK–TECHNOLOGY FIT
Full text linkThis study aims to analyze the factors influencing the effectiveness of Accounting Information Systems (AIS) in financial institutions by integrating the Technology Acceptance Model (TAM) and Task–Technology Fit (TTF) frameworks. TAM describes the acceptance of technology by users, while TTF describes the suitability of technology to the needs and complexity of the task. The research is motivated by the rapid digital transformation in Indonesia’s banking sector, particularly in Pekanbaru, which demands information systems that are both effective and adaptive to technological advances. Using a quantitative approach through surveys of bank employees, this study examines the effects of technological sophistication, task complexity, human resource competence, and user participation on AIS effectiveness. The results show that all four factors have a positive and significant influence on AIS effectiveness. Technological sophistication improves efficiency and reporting accuracy, task complexity drives the need for adaptive systems, human competence determines system implementation success, and user participation enhances system acceptance and utilization. Theoretically, this study strengthens the integration of TAM and TTF in explaining AIS effectiveness and provides practical implications for financial institutions to enhance digital readiness and human resource capabilitie