Jurnal Riset Akuntansi dan Keuangan
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ANALISIS PENGGUNAAN FINTECH : PERSPEKTIF TECHNOLOGY ACCEPTANCE MODEL
Full text link“No technology, no financial” ungkapan generasi Z yang dapat meggambarkan perkembangan financial technology. Penelitian ini bertujuan untuk menganalisis minat konsumen generasi Z di Indonesia dalam menggunakan fintech. Penelitian ini menggunakan perspektif TAM untuk menguji faktor-faktor yang mempengaruhi minat konsumen. Sampel ditentukan dengan menggunakan teknik nonprobability sampling berbasis convenience sampling. Responden yang dianalisis sebanyak 141 orang. Hasil penelitian menunjukkan bahwa persepsi kegunaan memiliki pengaruh signifikan terhadap minat menggunakan fintech dan persepsi kemudahan penggunaan memiliki pengaruh signifikan terhadap minat menggunakan fintech
PENERAPAN LEVERS OF CONTROL DALAM MENINGKATKAN KINERJA PADA FAMILY BUSINESS PT X DI SURABAYA
Full text linkThe right management control systems for every company can’t be equated, because there are variables that differentiate every company. Therefore, in this research we will conduct a research on how management control systems, by applying levers of control by Simons(1995) can increase employee performance and help a family-business, in overcoming their problems for sustainability of the company. The object of this research is a car rent company family-business, PT. G. This research used qualitative approach, applied, and explanatory research method. The source of data collection for this research are interview, observation, and data analysis. According to Simons(1995), implementation of Levers of Control have to be balance, but did not means equal weight of each control levers, each company need diverse combination of control levers that are compatible to their company conditions. In this research were given some recommendation for PT. G to increase their control systems so their employee performance can increase as well
PENGARUH KETIDAKPASTIAN KEBIJAKAN EKONOMI TERHADAP PENGAMBILAN RISIKO PERUSAHAAN DI INDONESIA
Full text linkAbstract. Economic Policy Uncertainty which affects the risk-taking process in an enterprise is one of the crucial factors contributing to the sustainability and performance of the company. Government involvement also plays a major role in company risk-taking. This research was conducted to analyze the effect of economic policy uncertainty on the risk-taking decision in some companies in Indonesia. There are a total of 501 public companies listed on the Indonesia Stock Exchange from 2006 to 2020. Results of this study show that Indonesian companies tend to make low-risk decisions when economic policy uncertainty occurred. On the other hand, organizations with government ownership tend not to be influenced by the economic policy uncertainty Abstract. Economic Policy Uncertainty which affects the risk-taking process in an enterprise is one of the crucial factors contributing to the sustainability and performance of the company. Government involvement also plays a major role in company risk-taking. This research was conducted to analyze the effect of economic policy uncertainty on the risk-taking decision in some companies in Indonesia. There are a total of 501 public companies listed on the Indonesia Stock Exchange from 2006 to 2020. Results of this study show that Indonesian companies tend to make low-risk decisions when economic policy uncertainty occurred. On the other hand, organizations with government ownership tend not to be influenced by the economic policy uncertaint
Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi
Full text linkPenelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung struktur modal terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama 2016-2019. Regresi data panel digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa nilai perusahaan dipengaruhi oleh profitabilitas tetapi tidak dipengaruhi oleh struktur modal. Selain itu, profitabilitas mampu memediasi pengaruh struktur modal terhadap nilai perusahaan. Penelitian ini menyiratkan bahwa perusahaan dapat mempertimbangkan pengaruh tidak langsung struktur modal terhadap profitabilitas dalam rangka meningkatkan nilai perusahaan
Faktor-Faktor Yang Mempengaruhi Minat Wajib Pajak Terhadap Penggunaan E-Samsat
Full text linkThis study aims to determine the factors that affect the interest of taxpayers in using e-Samsat as a medium for payment of Motor Vehicle Tax. The population in this study were motor vehicle taxpayers in Denpasar City who were registered at the joint office of Denpasar City. The sampling method used accidental sampling linear regression through SPSS. The results of the study state that perceived ease of use and subjective norms have a positive and significant effect on the interest in using e-Samsat. Meanwhile, perceived usefulness, attitude and perceived behavior control do not have a significant effect on the interest in using e-Samsat
Apakah Pengungkapan Wajib dan Manajemen Laba Berperan pada Nilai Perusahaan?
Full text linkThis study aims to determine the effect of mandatory disclosure and earnings management on firm value. This study uses panel data regression with the object of research is manufacturing companies. The sampling technique in this study was purposive sampling with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019, publishing complete financial statements for the 2017-2019 period, and having their financial statements audited by an independent auditor. Firm value variable uses price book value, mandatory disclosure variable is proxied by IFRS compliance, presentation and disclosure checklist 2017 issued by Deloitte, and earnings management variable is proxied by real earnings management. The results of this study are mandatory disclosures have no significant effect on firm value and earnings management has a significant negative effect on firm value
Pengaruh Pengendalian Intern dan Self-Efficacy terhadap Kinerja pada Masa Bekerja secara Online
Full text linkPerubahan lingkungan menuntut organisasi untuk selalu berubah mengikuti perkembangan tersebut agar dapat tetap bersaing. Proses adaptasi tersebut didukung oleh kesediaan karyawan untuk beradaptasi yang dipengaruhi oleh self-efficacy, yaitu keyakinan karyawan akan kemampuan dirinya. Tujuan penelitian ini adalah untuk mengamati pengaruh persepsi karyawan tentang penerapan pengendalian intern di perusahaan dan juga self-efficacy terhadap kinerja karyawan pada masa bekerja dari rumah. Penelitian ini dilakukan dengan design survei cross-sectional. Data yang telah masuk tabulasi kemudian diolah dengan model persamaan struktural. Berdasarkan hasil pengolahan statistik, ditemukan bahwa lingkungan pengendalian perusahaan berpengaruh positif terhadap komponen penilaian risiko, aktivitas pengendalian serta informasi dan komunikasi dan juga berpengaruh positif terhadap self-efficacy karyawan perusahaan. Komponen pemantauan pada pengendalian intern perusahaan berpengaruh positif terhadap komponen pengendalian intern lainnya. Penilaian risiko, aktivitas pengendalian, serta informasi dan komunikasi berpengaruh positif terhadap kinerja karyawan. Dan self-efficacy berpengaruh terhadap kepatuhan karyawan
ANALISIS BISNIS DAN VALUASI PENGEMBANGAN BRANCHLESS BANKING
Full text linkAnalisis bisnis dan valuasi pengembangan branchless banking bertujuan menganalisis layak atau tidaknya bisnis agent branchless banking dijalankan oleh bank serta besarnya switching cost transformasi layanan kantor konvensional ke layanan agent branchless banking. Metode pendekatan kuantitatif, hasil analisis menunjukkan bahwa pengembangan bisnis branchless banking, dengan alat analisis break even point, payback period dan discounted cashflow factor, menunjukkan bisnis branchless banking feasible dan workable dijalankan oleh bank penyelenggara, karena sebelum 2 (dua) tahun sudah memberikan benefit dan hasil analisis berdasarkan tipologi switching cost agent branchless banking, biaya transaksi hanya sebesar 40% dari total biaya transaksi di kantor konvensional, lebih efisien dibandingkan biaya transaksi di kantor konvensional. Layanan agent branchless banking dapat dijadikan solusi alternatif atas keterbatasan jangkauan layanan kantor konvensional bank pada wilayah terpencil dan pedesaan, sementara itu layanan operator telekomunikasi sudah dapat menjangkau wilayah tersebut, sehingga kehadiran agent branchless banking yang berbasis internet ini, dapat membantu masyarakat dalam mengakses layanan bank. Layanan branchless banking dapat juga dijadikan sebagai terobosan inovasi untuk melayani lapisan masyarakat non-bankable dan underserve
MANAJEMEN LABA DALAM MEMEDIASI PENGARUH PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap corporate social responsibility yang dimediasi melalui manajemen laba. Penelitian ini menggunakan purposive sampling dengan 61 perusahaan BUMN pada perode 2017 sampai 2020. Data yang digunakan adalah data sekunder dengan teknik dokumentasi. Pengujian hipotesis dilakukan dengan menggunakan path analysis. Hasil pengujian hipotesis menunjukan bahwa (1) Profitabilitas berpengaruh positif signifikan terhadap corporate social responsibility; (2) Profitabilitas berpengaruh positif signifikan terhadap manajemen laba; (3) Manajemen laba tidak berpengaruh positif signifikan terhadap corporate social responsibility; (4) Manajemen laba tidak mampu memediasi pengaruh profitabilitas terhadap corporate social responsibility
Pengaruh Koneksi Politik, Dimensi CSR dan Board Diversity Terhadap Agresivitas Pajak
Full text linkOne of Indonesia's tax problems is tax aggressiveness done by its taxpayers. This study aims to analyze the effect of political connections, Corporate Social Responsibility (CSR) dimension and board diversity affect corporate tax aggressiveness. The data used is secondary data from manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was conducted using purposive sampling in order to obtain 290 observations. The study found that political connections by the company have a negative effect on corporate tax aggressiveness while board diversity has no effect on aggressive tax actions. The results of the research on CSR dimension variable found that tax aggressiveness depends on the nature of its CSR dimensions. The economic dimension has no influence on tax aggressiveness, the environmental dimension has a significant negative effect and the social dimension has a significant positive effect on aggressive tax action