Jurnal Akuntansi Kontemporer
Not a member yet
225 research outputs found
Sort by
DETERMINANTS OF STATE TAX HAVEN UTILIZATION: EMPIRICAL STUDY ON BANKING COMPANIES
Get PDFResearch Purposes. This study aims to test the determinants of the utilization of tax haven countries. The determinants are multinational companies, intangible assets, and good corporate governance (GCG). We use bank healthy rate as control variable. Research Methods. The research is quantitative research, with the population is banks listed on the Indonesia Stock Exchange 2016-2020. The sample used as many as 125 banking companies with purposive sampling technique. Hypothesis testing using logistic regression analysis. Research Results and Findings. The results show that intangible assets have a positive effect on the use of tax haven countries. Multinational, GCG, and performance have no effect on the utilization of tax haven countries. This study concludes that banks use their intangible assets to reap the tax facilities in tax haven countries
EXPLORING ETHICAL PERCEPTION OF TAX AVOIDANCE AMONG ACCOUNTING STUDENTS
Get PDFResearch Purposes. This study examines the influence of Love of Money, Machiavellian, and Distrust to Fiscus, as well as Religiosity as a moderator on Ethical Perception of Tax Avoidance.Research Methods. This quantitative research collects primary data through online questionnaires. Respondents in this study included 117 accounting students from 26 universities in DKI Jakarta Province, who were selected using a purposive sampling technique. The data in this study were analyzed using the PLS-SEM method with the help of SmartPLS 4.0 software.Research Results and Findings. This study's results indicate that Machiavellian positively influences the Ethical Perception of Tax Avoidance. Meanwhile, the Ethical Perception of Tax Avoidance is not influenced by the Love of Money and the Distrust to Fiscus, and Religiosity also does not moderate it. The findings of this study are expected to enrich the literature related to the influence of Machiavellian on the Ethical Perception of Tax Avoidance and recommend to the Government and Universities to consider Machiavellian factors when formulating taxation and education policies
DOES DIGITAL BANKING AFFECT THE VALUE OF VALUE OF BANKING COMPANIES IN THE CURRENT ERA?
Get PDFResearch Purposes The purpose of this research is to analyse the relationship between digital banking and the value of banking organisations as a function of information asymmetry and cautious accounting.Research Methods. Using a quantitative methodology and 184 samples drawn from the IDX IC Indonesia Stock Exchange's panel/pooling data set covering the years 2018–2022, this research draws conclusions. E-Views data processing 12.Research Results and Findings. While information asymmetry does not have the potential to adversely implication the company's worth, the investigation reveals that Prudence accounting and digitization of banking may have a positive and substantial implication. Given that these final discovery, it's clear that digitising banking is crucial in the modern banking industry for increasing firm value and helping the community
FOREIGN INSTITUTIONAL OWNERSHIP AND CASH HOLDINGS IN INDONESIA CAPITAL MARKET
Get PDFResearch Purpose. The purpose of research is analyzing the effect of foreign institutional ownership on cash holding, based on precautionary motive.Research Method. This research uses quantitative methods, with single independent variables (foreign institutional ownership). Cash holding (dependent variable) measured using the formula logaritma cash and cash equivalents. Population used in the study is all non-financial companies listed on the Indonesia Stock Exchange 2017-2019. The purposive sampling method used and obtained 1170 firm-year samples. Secondary data sourced from annual reports and financial statement and data analyzed using multiple linear regression analysis with variabel control (leverage).Research Result and Findings. The results of this study indicate that the foreign institutional ownership has positive effect on cash holding
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE
Get PDFResearch Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried out by management in the form of earning management on audit fees. Research Method. The studies that were carried out used secondary data from 139 non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2020. Research Result and Findings. Through a linear regression of panel data, the study found that higher amount of audit fees was positively influenced by the manager's ability to manage company resources and found that abnormal cash flow real earning management had a positive influence on audit fees. The study also found that financial difficulties did not moderate the relationship between a company's managerial ability and its audit fees, but found that companies with financial difficulties had higher audit fees
MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE
Get PDFResearch Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations.Research Methods. The research was conducted with an exploratory approach.Research Results and Findings. The results of the research are the motives owned by cryptocurrency investors in carrying out tax non-compliance behavior are saving personal finances, dissatisfaction with the taxation system, distrust of tax handlers, burdensome tax rates, and newest policies which contrary to the principle of decentralization. People who influence cryptocurrency investors in committing tax non-compliance are friends, cryptocurrency communities, family, and colleagues. Things that can hinder cryptocurrency investors from carrying out tax non-compliance are the lack of loopholes, tax avoidance schemes which difficult to implement, the potential of inspected by the tax authorities, the potential of sanctions, and the potential of reported by third parties (the exchangers)
SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH
Get PDFResearch Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business.Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign.Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system
DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS?
Get PDFResearch Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW
Get PDFResearch Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study.Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase
PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN
Get PDFResearch Purposes. The purpose of this study is to see the effect of financial performance through ROA which is proxied into 5 variables, namely the use of renewable energy, ESG scores, capital costs, and operational costs.Research Methods. The population in this study is the Asian mining industry registered at Refinitiv using a purposive sampling method using 165 samples during 2019- 2020. Data collection uses secondary data that comes from the Refinitiv web. Data analysis used multiple linear regression using SPSS version 26.Research Results and Findings. The results of the study proved that the ESG score and cost of capital variables had a positive effect on financial performance. Meanwhile, the variable use of renewable energy and operational costs has a negative effect on finan- cial performance