Media Riset Akuntansi, Auditing & Informasi
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GLOBAL TRENDS IN HUMAN RESOURCE ACCOUNTING THROUGH BIBLIOMETRIC ANALYSIS ON SCOPUS DATABASE
Full text linkThis study aims to map the topic of human resource accounting using the Scopus database with a time span from 1972 to 2023. The keyword used "human resource accounting" obtained as many as 153 documents. The software used is R biblioshiny. The results show that the development of research is increasing from year to year even in 2019 experienced a significant increase. Accounting Organization and Society as the most relevant journal as well as the journal that has the highest impact on human resource accounting research. Meanwhile, Eric G. Flamholtz from the United States of America as the author who has the most influence on the development of research on human resource accounting. the topic of human resource accounting since 2010 and is discussed continuously until 2021 so that it has the most frequency compared to other topics. Another topic, namely human capital, is the latest topic that is currently developing and is a recommended research topic in the future
Pengaruh Tax Planning and Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Pemoderasi
Full text linkThis research aims to examine the effects of corporate tax planning and carbon emission disclosure on firm value with an independent board of commissioners as a moderating variable. Firm value is measured using Tobins Q, corporate tax planning using ETR and carbon emission disclosure using an index by Choi et al. (2013). Data is collected using purposive sampling from companies in non- cyclical and cyclical sector for the periods of 2021-2022, resulting in a total sample of 231 firm-years. The result reveals that corporate tax planning has a negative impact on firm value. However, carbon emission disclosure and independent board of commissioners do not influence firm value. In relation to moderation effect, it is found that independent board of commissioners does not strengthen the relationship between corporate tax planning and firm value but it enhances the positive relationship between carbon emission disclosure and firm value. These findings provide insights into how corporate tax planning and carbon emission disclosure practices can affect firm value, with the role of indepenent board of commissioners in moderating these relationships. The implications of this research can assist companies in repositioning and optimizing their tax planning strategies and improving carbon emission disclosures by taking into account the role of independent commissioners of the company
TRANSFER PRICING IN INDONESIA: LITERATURE ANALYSIS
Full text linkThis research aims to present studies regarding transfer pricing or related party transactions in Indonesia. This research explains that 53 articles comprised 33 from 15 accredited national journals (Sinta 2) and 20 from 18 accredited international journals (Scopus). The articles used are from 2002 until September 2023. This research categorized articles into four parts: publication trends, existing research (themes, topics), causes and effects, and future research agenda regarding transfer pricing or related party transactions in Indonesia. Based on the articles on transfer pricing in Indonesia, this research concludes that transfer pricing or related party transactions can be categorized into 2. There are financial variables and corporate governance variables. Previous studies have inconsistent results because of the difference in transfer pricing indicators used
CYBERATTACKS ON THE ACCOUNTING PROFESSION :A LITERATUR REVIEW
Full text linkThis research reviews the literature on cyberattacks against accounting information systems, focusing on their causes, impacts and mitigation strategies. The results of the systematic mapping show that cyberattacks are caused by various internal and external factors, including system vulnerabilities, human error, and technological evolution. The impact of cyberattacks can be significant, including financial loss, reputational damage, compromise of financial data, erosion of trust, and operational disruption. Addressing these challenges requires a proactive approach that combines technology, policy and education. Investment in cybersecurity, awareness training, and a strong security culture are essential to mitigate cyber risks. Further research is needed to evaluate the effectiveness of cybersecurity strategies, the role of cybersecurity culture, rapid detection and response methods, integration of new technologies, and the impact of regulations. By raising awareness and implementing proactive measures, the accounting profession can improve its cybersecurity posture and protect critical financial information from cyber threats
LINKAGES SHARIAH GOVERNANCE AND ISLAMIC BANKS PERFORMANCE: EVIDENCE FROM GULF COOPERATION COUNCIL (GCC) COUNTRIES
Full text linkThe shariah governance system is crucial for Islamic banks (IB) because of the unique structure that is different from conventional banks. Good governance has an impact on stable performance. The shariah supervisory board (SSB) presence will convince stakeholders that IBs are running their business according to shariah principles. The focus of this research is the results of empirical studies in GCC countries. The research data was obtained from the bankscope database and manual collective from 2010-2018. This study uses a panel data model with a random effect method. Empirical results show that SSB size has a negative correlation with performance. SSB expertise and board size have a positive correlation with performance. Furthermore, SSB with doctoral qualifications and independent boards are not correlated with performanc
MENINJAU PERAN RENEWABLE ENERGY CERTIFICATE DALAM CARBON ACCOUNTING
Full text linkTujuan penelitian ini adalah melihat peran renewable energy certificate dalam mencapai target nasional pengurangan emisi gas rumah kaca. Penelitian ini menerapkan metode analisis skenario dengan membandingkan penggunaan renewable energy certificate pada perhitungan emisi gas rumah kaca scope 2 menggunakan metode pasar dan metode lokasi. Hasil penelitian menunjukkan penggunaan renewable energy certificate dalam menghitung emisi gas rumah kaca berdasarkan metode pasar dapat memberikan hasil yang bias atas usaha nyata yang telah dilakukan dalam menurunkan emisi gas rumah kaca. Dari kedua metode yang diperkenankan dalam melaporan emisi gas rumah kaca scope 2, pengguna laporan emisi sebaiknya menekankan pada metode lokasi dalam menilai usaha nyata yang telah dilakukan pelaku usaha untuk menurunkan emisi gas rumah kaca
LEGITIMATE POWER AS A MEDIATOR OF THE INFLUENCE OFKNOWLEDGE AND PROCEDURAL JUSTICE ON TAX COMPLIANCE
Full text linkThis study analyzes the influence of taxpayer knowledge and procedural justice on tax compliance. This study also analyzes the role of power legitimacy as a mediating variable. Legitimacy of power is expected to mediate the influence of taxpayer knowledge and procedural justice in increasing taxpayer compliance. This research is quantitative research that tests hypotheses using primary data through distributing questionnaires.
The population in this research is individual taxpayers who carry out business activities and tax consultants who are members of the Indonesian Tax Consultants Association (IKPI). The sampling technique uses convenience sampling. Hypothesis testing uses SEM PLS statistical tools by conducting path analysis tests to obtain results of the direct influence of taxpayer knowledge and procedural justice on tax compliance and the indirect influence, namely taxpayer knowledge and procedural justice on tax compliance through the mediating variable power legitimacy.
These results of hypothesis testing prove that taxpayer knowledge and procedural justice each have a positive effect on power legitimacy and tax compliance. Besides that, power legitimacy also plays a role in mediating the influence of knowledge and procedural justice on tax compliance. This research can prove the theory of planned behavior that the behavior shown by a person arises because of the individual\u27s inner intention to behave. The research implication from the theoretical aspect is that it can prove the role of power legitimacy as a mediating variable that links the influence of knowledge and procedural justice on tax compliance
FAKTOR-FAKTOR PEMANFAATAN TEKNOLOGI INFORMASI (TI) YANG MEMPENGARUHI NILAI PERUSAHAAN DI ERA INDUSTRI 4.0
Full text linkThis research was conducted to analyze the influence of IT Governance, IT Investment, and the Use of Big Data Technology on Firm Value in the Digital 4.0 Era in non-financial companies listed on the Indonesia Stock Exchange in the period 2020 to 2022. The population in this study counted 108 non-financial companies listed on the Indonesia Stock Exchange. This research is a quantitative research, namely by collecting data using secondary data. The data in this study were obtained from financial report data on the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id). The results of this study indicate that IT Governance and IT Investment, have an positive effect on Firm Value. And the use of Big Data technology has no effect on Firm Value
WHAT DETERMINES THE TAX EVASION INTENTION OF TAXPAYERS? AN EMPIRICAL EVIDENCE FROM INDONESIA
Full text linkThis study examines how taxpayer egoism affects the relationship between tax evasion intention and its determinants. Tax evasion intentions are assessed both as a composite variable and a latent variable. This study evaluates the direct relationship between attitude, subjective norm, & perceived behavioral control on tax evasion intentions. Furthermore, this study used taxpayer egoism as a mediating variable. All variables used are in accordance with the perspective of the Theory of Planned Behavior. This research uses Ordinary Least Square (OLS) using SPSS and Partial Least Square using smartPLS to examine the mediation between the independent variable and the dependent variable. The results showed that taxpayer egoism has a positive effect on tax evasion intentions. This result is consistent with OLS Results that show the positive effect of taxpayer egoism on tax evasion intention. The direct effect of all seven determinants of tax evasion intention on tax evasion intention is statistically significant. Moreover, all seven factors that determine the intention to engage in tax evasion have a statistically significant effect on tax evasion intention through the phenomenon of taxpayer egoism
ETIKA BISNIS MEMODERASI PENGARUH MANAJEMEN RISIKO, MODAL INTELEKTUAL HIJAU DAN HAK PEMEGANG SAHAM TERHADAP KEUANGAN BERKELANJUTAN
Full text linkBy using business ethics as a moderator, this research seeks to examine the impact of management risk, environmentally friendly intellectual capital, and shareholder rights on sustainable financing. This research uses secondary data, with the research period starting from 2018 to 2021, multiple linear regression analysis is used to analyze the data. The research sample consisted of 65 financial services organizations listed on the Indonesia Stock Exchange. Sustainable finance can be influenced by risk management, green intellectual capital and ethical corporate practices. Meanwhile, shareholder rights have no effect on sustainable finance. The research results show that business ethics does not strengthen the positive influence of risk management, green intellectual capital on sustainable finance, but there is an interaction between business ethics and shareholder rights so that it can influence sustainable finance