Jurnal Akuntansi Bisnis
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Leverage Sebagai Pemoderasi Pada Transfer Pricing Yang Dipengaruhi Tax Minimiziation, Bonus Mechanism , dan Tunneling Incentive
Full text linkThe purpose of this study is to analyze the effect of tax minimization, bonus mechanism, and tunneling incentive on transfer pricing with leverage as a moderating variable. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection uses a purposive side technique. Samples that meet the criteria are 18 companies with 54 units of analysis, there are 8 outlier so that the number of samples is 46 units of analysis. The data analysis technique is Moderated Regression Analysis (MRA) with IBM SPSS Statistics Version 24 software. This study shows a negative effect of tax minimization, a positive effect of tunneling incentive, and no bonus mechanism effect on transfer pricing decisions. Leverage does not moderate the effect of tax minimization and bonus mechanism on transfer pricing decisions and only significantly moderates the effect of tunneling incentives on transfer pricing decisions
Pengembangan Karir, Karakteristik dan Kinerja Auditor
Full text linkAbstract The auditor profession has an important role in the business world. From time to time, the role of the auditor in increasing the credibility of financial statements is increasingly felt and is needed by users of financial statements. The quality of financial reports is expectedly influenced by audit quality. Therefore, research on the characteristics of auditors is very important to understand the factors that affect auditor performance. This study examines the effect of career development and auditor characteristics on auditor performance. The characteristics of auditors examined are focused on auditor independence, organizational commitment, integrity, confidentiality, and motivation. The test of hypothesis is conducted by using multiple regression analysis. The sample is 64 auditors who work in public accounting firms in Semarang. The results show that career development, organizational commitment, confidentiality, and motivation have a positive effect on auditor performance. Meanwhile, auditor independence and integrity have no effect on auditor performance. Abstrak Profesi auditor memiliki peran yang penting dalam dunia bisnis. Dari waktu ke waktu peran auditor dalam meningkatkan kredibilitas laporan keuangan semakin terasa dan sangat dibutuhkan oleh pengguna laporan keuangan. Kualitas laporan keuangan dapat dipengaruhi oleh kualitas audit. Karena itu, penelitian tentang karakteristik auditor sangat penting untuk memahami faktor-faktor yang mempengaruhi kinerja auditor. Penelitian ini menguji pengaruh pengembangan karis dan karakteristik auditor terjadap kinerja auditor. Karakteristik auditor yang menjadi fokus penelitian adalah independensi auditor, komitmen organisasi, integritas, kerahasiaan, dan motivasi. Pengujian hipotesis dilakukan dengan analisis regresi berganda menggunakan 64 auditor yang bekerja di Kantor Akuntan Publik yang ada di Semarang sebagai sampel. Hasil analisis menunjukkan bahwa pengembangan karir, komitmen organisasi, kerahasiaan, dan motivasi berpengaruh positif terhadap kinerja auditor. Sedangkan independensi auditor dan integritas tidak berpengaruh terhadap kinerja auditor
Perbedaan Kinerja Keuangan dan Kinerja Pasar Perusahaan Indeks Sri-Kehati dengan Perusahaan Non Indeks Sri-Kehati Periode 2015 – 2017
Full text linkAbstract The increasingly fierce level of competition has prompted companies to seek new ways to attract capital market investors. Market players are increasingly aware of the impact of company activities on the environment and sustainability reporting. Capital market authorities are also increasingly concerned about investors' attention to environmental damage caused by uncontrolled exploitation of natural resources. In cooperation with the Biodiversity Foundation (KEHATI), Indonesia Stock Exchange formed a new index called the SRI-KEHATI in 2008. Firms included in the SRI-KEHATI index category are firms that pay serious attention to environmental, social and good corporate governance issues. This study examines the differences in financial performance and market performance of companies that are included in the SRI-KEHATI index group and those of non-SRI-KEHATI index companies. Financial performance is measured by the ratio of net profit margin, return on assets, and return on equity. Meanwhile, market performance is measured by the price earnings ratio. The results show that the ratios of NPM, ROA, ROE, and PER of firms included in SRI-KEHATI index are higher than non-SRI-KEHATI index. Abstrak Tingkat kompetisi yang semakin ketat telah mendorong perusahaan untuk mencari cara-cara baru dalam menarik minat investor pasar modal. Pelaku pasar semakin sadar tentang dampak aktivitas perusahaan terhadap lingkungan dan sustainability reporting. Badan otoritas pasar modal juga semakin perduli tentang perhatian investor terhadap kerusakan lingkungan yang diakibatkan eksploitasi sumber daya alam yang tidak terkendali. Bekerjasama dengan Yayasan Keanekaragaman Hayati (KEHATI), pada tahun 2008 Bursa Efek Indonesia. membentuk suatu indeks baru yang diberi nama indeks SRI-KEHATI. Perusahaan-perusahaan yang masuk dalam kategori indeks SRI-KEHATI adalah perusahaan yang memberi perhatian serius terhadap masalah lingkungan, sosial, dan tata kelola perusahaan yang baik (good corporate governance). Penelitian ini menguji perbedaan kinerja keuangan dan kinerja pasar perusahaan yang masuk kedalam kelompok indeks SRI-KEHATI dengan perusahaan non indeks SRI-KEHATI. Kinerja keuangan diukur dengan rasio net profit margin, return on asset, dan return on equity. Sedangkan kinerja pasar diukur dengan price earnings ratio. Hasil penelitian menunjukkan bahwa rasio NPM, ROA, ROE, dan PER perusahaan yang termasuk dalam kelompok indeks SRI-KEHATI dan lebih tinggi daripada kelompok perusahaan non indeks SRI-KEHATI
Analisis Pengaruh Deteksi Dini Kecurangan Laporan Keuangan Dengan Gender sebagai Variabel Moderating
Full text linkThis study examines the impact of audit quality, auditor experience, and professional skepticism on early detection of financial statement with gender as the moderating variable. Using non-random sampling, as much as 55 respondents were collected from externl auditors in Semarang, Indonesia. The results indicate that audit quality has a significant positive effect on early detection of financial statements. Meanwhile, the auditor experiences and professional skepticism have no significant effect on early detection of financial statements. As for moderating variable, results show that gender does not moderate the effect of independent variables on early detection of financial statements. Based on the results found in this study, audit firms are suggested to be able to provide sufficient training and facilities for auditors in order to provide good audit quality, auditors are expected to carry out every audit process well so can produce good audit quality, and the future researches is expected to take a wider population range and research samples in order to get a larger and more diverse sample
Analisis Pengaruh Likuiditas, Ukuran perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi
Full text linkThe purpose of this study is to examine and analyze the effect of liquidity, firm size, and accounting conservatism on earnings quality by using profitability as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2019. Using purposive sampling technique, as much 62 firm observations were gathered and used for the test of hypothesis. The analysis technique used is descriptive statistical analysis and inferential statistical analysis with moderated analysis regression interaction test as the moderating regression analysis. The results show that accounting conservatism has a positive effect on earnings quality. On the contrary, liquidity and firm size have no effect on earnings quality. In addition, profitability does not moderate the relationship between liquidity and earnings quality, profitability does not moderate the relationship between firm size and earnings quality, but profitability weakens the relationship between accounting conservatism and earnings quality
The Impact Of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable
Full text linkThis study aims to examine the effect of firm Size, leverage, and liquidity on the level of sustainability report by using profitability as a moderating variable. Firm samples were gathered from Sri-Kehati Index of Indonesia Stock Exchange for the period of 2016-2019. Applying purposive sampling technique, as much as 56 observations are available for further analysis. Test of hypotheses were conducted by using moderated regression analysis (MRA). Results support hypothesis one suggesting larger firm size is associated with higher sustainability report disclosure. Meanwhile, hypothesis two is rejected suggesting that leverage has no effect on sustainability reports disclosure. The results of this study also reject third, liquidity has no effect on the disclosure of sustainability reports. As for moderating variable, the results show that profitability does not affect the relation between firm size, leverage, and liquidity with sustainability report discolure. Results of this study are expected to serve as a guideline for companies to assess the benefit of sustainability report disclosures. As for investors, the results may help investors in making investment decision
Kinerja Perusahaan: Pengaruh Corporate Social Responsibility dan Pertumbuhan Pendapatan
Full text linkIndonesia is currently being hit by the coronavirus disease 2019 (COVID-19-19) pandemic, making the level of competition between companies more competitive to generate profits. This strongly encourages companies to look for ways to attract investors' attention in capital market. The purpose of this study is to analyse the effect of corporate social responsibility (CSR) disclosure and revenue growth on the firm performance of sustainable companies listed on the Indonesia Stock Exchange (IDX). This study will examine whether there is a relationship between CSR disclosure in sustainability reports and revenue growth on firm performance. CSR is measured by GRI-Standards. Firm performance is measured by return on assets (ROA), return on equity (ROE), return on invested capital (ROIC), and economic value added (EVA). A sample of 37 companies was obtained from purposive sampling method, in which companies listed on IDX must completely published sustainability reports during the 2016-2020 period. The analysis technique with panel-based data regression. The results of this research show that CSR disclosure in sustainability reports has a significant positive effect on firm performance (EVA). Revenue growth in sustainable companies also has a significant positive effect on firm performance (ROE)
Perspektif Model TAM Dalam Adaptasi Pembelajaran Akuntansi Melalui E-Learning Selama Pandemi COVID-19
Full text linkThis study aims to analyze students' intention to do online-accounting learning during the Covid-19 pandemic by adapting the Technology Acceptance Model (TAM) model. Testing the TAM model during a pandemic in the Indonesia context is expected to reveal the determinants of behavior in online accounting learning, which requires a comprehensive acknowledgment of knowledge, skills, and attitude, directly affected during a pandemic. The population is accounting students in Central Java, who were given an online questionnaire. A sample of 766 data was analyzed with the equation model structure (SEM) using WrapPLS. The results show that Perceived Ease of Use, Perceived Usefulness has a significant effect on E-Learning Actual Usage mediated by the Behavior Intention variable. These results further strengthen the TAM model in the context of the Covid-19 pandemic
Pengaruh Praktik Akuntansi Manajemen Terhadap Perubahan Organisasi dan Kinerja Organisasi Pada Sektor Publik di Kota Semarang
Full text linkAbstract The main purpose of this research is to examine the effect of management accounting practices on organizational change and organizational performance. Previous empirical studies have shown that the success of management accounting practices in public sector organizations has not been convincing so that it raises doubts regarding the effectiveness of these practices in encouraging organizational change and improving performance. The sample are staff from 8 Government Agencies, 21 Government Offices, 6 Regional Companies, 17 Government Administrations (Districts), and 1 Regional Hospital in Semarang. Data analytical technique used in this research is SEM PLS. The results show that contemporary management accounting practices are positively associated with organizational change and organizational performance. The results also show that, when the public sector increasingly uses contemporary management accounting practices, changes will often occur in these organizations and these practices are able to facilitate the public sector to improve its performance. However, the results that traditional management accounting practices are not associated with organizational change and organizationanl performance. Abstrak Tujuan utama penelitian ini adalah untuk mengetahui pengaruh praktik akuntansi manajemen terhadap perubahan organisasi dan kinerja organisasi pada sektor publik. Studi empiris terdahulu menunjukkan keberhasilan praktik akuntansi manajemen pada organisasi sektor publik belum menyakinkan sehingga memunculkan keraguan terkait dengan keefektifan praktik-praktik tersebut dalam mendorong perubahan organisasi dan peningkatan kinerja. Sampel diambil dari 8 Badan Pemerintah, 21 Dinas Pemerintah, 6 Perusahaan Daerah, 17 Administrasi Pemerintah (Kecamatan), dan 1 RSUD. Pengujian hipotesis pada penelitian ini menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa praktik akuntansi manajemen kontemporer berhubungan positif dengan perubahan organisasi dan kinerja organisasi. Hal ini menunjukkan bahwa, ketika sektor publik semakin sering menggunakan praktik akunntansi manajemen kontemporer maka perubahan-perubahan akan sering terjadi pada organisasi tersebut dan praktik akuntansi manajemen kontemporer mampu memfasilitasi sektor publik untuk meningkatkan kinerjanya. Namun hasil penelitian ini menunjukkan bahwa praktik akuntansi manajemen tradisional tidak berhubungan dengan perubahan organisasi dan praktik akuntansi manajemen tradisional tidak berhubungan dengan kinerja organisasi
Pengaruh Caring Climate, Kepuasan Kerja, Komitmen Organisasional dan Referent Power Terhadap Kinerja Karyawan
Full text linkAbstract Employees are an important element in an organization that determine the success of organization in fulfilling its goals and maintain the existence and the competitiveness of the organization. For these reasons, it is important to identify the factors that affect employee performance. This study examines the effect of caring climate, job satisfaction, and organizational commitment on job performance. As much as 85 respondents selected from college teacher and employee on university were employed for the test of hypothesis. This study uses Structural Equation Modeling analysis techniques with AMOS applications. The results show that caring climate has a direct effect on job satisfaction and organizational commitment. Direct effect can also be identified for the effect of job satisfaction on organizational commitment and job performance, and organizational commitment on performance. On the other hand, caring climate has an indirect on performance through job satisfaction. Job satisfaction cannot mediate the relationship between caring climate and organizational commitment. In addition, organizational commitment cannot mediate the relationship between job satisfaction and job performance. Abstrak Karyawan adalah elemen penting dalam suatu organisasi yang bisa menentukan tercapainya tujuan organisasi dan menjamin eksistensi serta daya saing organisasi. Karena itu penting untuk mengetahui faktor-faktor yang mempengaruhi kinerja karyawan. Penelitian ini bertujuan untuk menguji pengaruh iklim peduli, kepuasan kerja, dan komitmen organisasional terhadap kinerja. Sebanyak 85 responden dipilih dari dosen dan tenaga kependidikan di satu universitas untuk pengujian hipotesis. Penelitian ini juga menggunakan teknik analisis Structural Equation Modelling dengan aplikasi AMOS. Berdasarkan hasil pengujian data, ditemukan bahwa caring climate berpengaruh langsung terhadap kepuasan kerja dan komitmen organisasional. Pengaruh langsung juga terjadi pada kepuasan kerja terhadap komitmen organisasional dan kinerja, tetapi komitmen organisasional tidak berpengaruh langsung terhadap kinerja. Sedangkan pada pengaruh tidak langsung didapati bahwa caring climate berpengaruh pada kinerja melalui kepuasan kerja. Kepuasan kerja menjadi pemediasi antara hubungan caring climate terhadap komitmen organisasional. Kemudian, komitmen organisasional yang tidak dapat menjadi pemediasi antara hubungan kepuasan kerja terhadap kinerja, begitu juga caring climate terhadap kinerja karyawan