Media Riset Akuntansi, Auditing & Informasi
Not a member yet
365 research outputs found
Sort by
MANAGEMENT ACCOUNTABILITY OF PKU MUHAMMADIYAH SUKOHARJO HOSPITAL
Full text linkThe purpose of this study is to explain the accountability of PKU Muhammadiyah Sukoharjo hospital management. The method used is a qualitative method with a phenomenological perspective. Data collection techniques using interviews, observation and documentation. The results of this study indicate that there are five aspects in the management of hospital accountability, namely the first legal and honesty aspects, the second program aspects, the third process aspects, the fourth policy aspects, and the fifth is the financial aspect. The results of the study reveal that there is no transparency / accountability to the community related to the financial statements of PKU Muhammadiyah Sukoharjo Hospital. Hospital financial reports. PKU Muhammadiyah was not published due to the existence of a hospital financial reporting policy mechanism. However, in terms of the program PKU Hospital has improved with many trainings and workshops provided with the aim of providing quality and competent resources
DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP
Full text linkFinancial statements are an important instrument for every company which is not only a means of making decisions by the company\u27s internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality
INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019)
Full text linkDisclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company\u27s official in the form of an annual report and a sustainability report and then analyzed by reference to the GRI-G4 and/ or GRI-standards using quantitative and qualitative content analysis techniques. The result of the research is that the company disclosure of CSR using sustainability reports is only 20%; and the rest is still in the annual report. General indicators disclosed based on GRI-G4 and GRI-standard are positive and non-monetary disclosures, especially on sensitive indicators because they are private to the company. This study also provides a qualitative measurement (measurement of variety) of CSR disclosure involving tables/ photos/ diagrams in addition to general narrative disclosures in quantitative content analysis techniques as a new measurement nowadays. Keywords: GRI-Standard; GRI-G4; CSR disclosure, a qualitative content analysis techniqu
KOMPETENSI, MORALITAS DAN SISTEM WHISTLEBLOWING DALAM PENCEGAHAN FRAUD: STUDI EMPIRIS PADA ORGANISASI PEMERINTAHAN INDONESIA
Full text linkThis study aims to investigate whether apparatus competence, whistleblowing system, and morality play a role in influencing fraud prevention. It is also intended to prove whether whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention. The research subjects comprise of civil servants of Government Institutions of Central/Provinces/Regencies/Cities in Indonesia. The hypotheses were tested on 201 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from January to February 2021. The data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS).
The results of this study showed that whistleblowing system and morality influenced fraud prevention. Nevertheless, it appeared that apparatus competence did not influence fraud prevention. This study also proves that whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention.
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, sistem whistleblowing, dan moralitas terhadap pencegahan fraud dengan peran mediasi sistem whistleblowing. Responden penelitian terdiri 201 Aparatur Sipil Negara (ASN) pada pemerintahan Pusat/Provinsi/Kabupaten/Kota di Indonesia. Pengumpulan data dilakukan dengan menggunakan kuesioner Google Form yang disebarkan secara online. Data dianalisis dengan menggunakan SEM-PLS (Structural Equation Modeling - Partial Least Square).
Hasil penelitian menunjukkan bahwa sistem whistleblowing dan moralitas berpengaruh terhadap pencegahan fraud sedangkan kompetensi aparatur tidak memiliki pengaruh terhadap pencegahan fraud. Hasil pengujian juga menyatakan bahwa sistem whistleblowing memiliki efek mediasi terhadap masing-masing hubungan antara kompetensi aparatur dan moralitas dengan pencegahan fraud. Implikasi penelitian ini dapat dijadikan dasar pada kebijakan manajerial terhadap sistem whistleblowing yang perlu dikembangkan dalam organisasi
DO WE NEED A WEB-BASED ANALYSIS FOR VILLAGE FUND ACCOUNTABILITY? LESSONS LEARNED FROM DETOSUKO BARAT
Full text linkThis study aims to evaluate the accountability practices of village financial management based on the official village website. West Detusoko, one of the anti-corruption pilot villages in 2022, was selected as the research object. This study adopts case study research approach. We collect data by observing the official village website, evaluating suitability with the accountability criteria, and then conducting in-depth interviews with informants to draw an overview of the accountability representation of village financial management through the official village website. The finding shows that the official website of West Detusoko falls into the less accountable category. The official website of West Detusoko has run actively because some actors behind the scenes have an interest in creating an impression on the village to the audiences accessing the official village website. The lessons learned from the case is the need of stakeholder awareness for providing the village with necessary resources in the implementation of website-based accountability. The website as a form of social interaction is expected to be a means of communication between all stakeholders, one of which is in representing the accountability of village financial management
RELEVANSI NILAI INFORMASI AKUNTANSI, PENGUNGKAPAN UPAYA DIGITALISASI DAN MODAL INTELEKTUAL DENGAN MODAL MANUSIA SEBAGAI VARIABEL MODERASI
Full text linkThis paper aims to assess the value relevance of accounting information and other information. This study investigates whether accounting information, intellectual capital and digitalization initiatives influence share market value. Further, this study investigates the moderator effect of human capital on the relationship between process and relational capital on market share.
The Ohlson (1995) model was used to measure the value relevance of accounting information, digitalization initiative and intellectual capital. The study uses a multiple regression model to apply the Ohlson model (1995) to 412 firm-year observations of manufacture listed companies for the four-year period 2016–2019. This study also uses the portfolio return approach to measure the value relevance of accounting earnings.
The findings documented that the fundamental variables of the Ohlson model consist of book value and earnings are positively related to the market value. Digitalization initiative has value relevance. In the Intellectuals Capital variables, which reflect process capital, the coefficient is significant but not in the predicted direction. And relation capital has a meaningful relationship with the market value, except for the human capital, the findings do not support the hypothesis. Human Capital moderates the relation between Process capital and share prices, and human capital moderates relational capital and share prices. The results of the portfolio return approach show that accounting earnings do not have value relevance.
Penelitian ini bertujuan mengkaji informasi akuntansi dan informasi lain. Penelitian ini menguji apakah informasi akuntansi, model intelektual dan upaya digitalisasi mempunyai pengaruh terhadap harga pasar saham. Selanjutnya penelitian ini juga menguji efek moderator dari modal manusia terhadap hubungan antara modal proses dan modal rasional pada harga saham.
Model Ohlson (1995) digunakan untuk mengukur relevansi informasi akuntansi, upaya digitalisasi dan modal intelektual. Modal ini digunakan untuk menguji 412 observasi perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2016-2019 dengan menggunakan pendekatan analisis regresi. Penelitian ini juga menggunakan pendekatan portofolio return untuk mengukur relevansi nilai laba akuntansi. Hasil penelitian menunjukkan bahwa variabel fundamental dari model Ohlson (1995) yaitu nilai buku dan laba berpengaruh positif terhadap harga pasar. Upaya digitalisasi memiliki relevansi nilai. Variabel modal intelektual yang mencerminkan modal proses mempunyai koefisien yang signifikan tetapi arah koefisien tidak sesuai dengan yang dirumuskan dalam hipotesis. Modal relasional memiliki relevansi nilai sedangkan modal manusia tidak memiliki relevansi nilai. Modal manusia memoderasi modal proses dengan harga saham dan modal manusia memoderasi modal relasional dengan harga saham. Hasil dari pengujian portfolio return menunjukkan bahwa laba akuntansi yang diportofoliokan berdasarkan besarnya perubahan laba dan tanda perubahan laba tidak memiliki relevansi nilai
PENGARUH BUSINESS STRATEGY TERHADAP TAX PLANNING: PERAN FINANCIAL EXPERTISE DAN INSTITUTIONAL OWNEESHIP
Full text linkThe purpose of this study is to analyze the effect of business strategy on tax planning. This study uses corporate governance, which is proxied by financial expertise and institutional ownership, as moderating variables and the company\u27s characteristics as a control variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2015-2019 period. Determination of the sample using the specified criteria and collected a total of 525 firm years. We use multiple linear regression analysis to test the hypothesis. This research develops new insights regarding the relationship between business strategy and tax planning by including corporate governance variables into the moderation model and performs additional analyzes. Additional analyzes were conducted to explore the effect of moderation on firms with certain characteristics. The results of this study indicate that defenders are not involved in tax planning efforts while prospectors are involved in tax planning efforts. In addition, it was found that financial expertise moderates the influence of business strategy on tax planning in companies with certain characteristics.
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh strategi bisnis terhadap perencanaan pajak. Penelitian ini menggunakan corporate governance yang diproksikan dengan keahlian keuangan dan kepemilikan institusional sebagai variabel moderasi dan karakteristik perusahaan sebagai variabel kontrol. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel menggunakan kriteria yang ditentukan dan terkumpul sebanyak 525 tahun perusahaan. Kami menggunakan analisis regresi linier berganda untuk menguji hipotesis. Penelitian ini mengembangkan wawasan baru mengenai hubungan antara strategi bisnis dan perencanaan pajak dengan memasukkan variabel corporate governance ke dalam model moderasi dan melakukan analisis tambahan. Analisis tambahan dilakukan untuk mengeksplorasi efek moderasi pada perusahaan dengan karakteristik tertentu. Hasil penelitian ini menunjukkan bahwa defenders tidak terlibat dalam upaya perencanaan pajak sedangkan prospectors terlibat dalam upaya perencanaan pajak. Selain itu, ditemukan bahwa keahlian keuangan memoderasi pengaruh strategi bisnis terhadap perencanaan pajak pada perusahaan dengan karakteristik tertentu
DETERMINANTS OF BUSINESS ETHICS DISCLOSURE IN INDONESIAN COMPANIES
Full text linkEtika bisnis dalam perusahaan diperlukan sebagai pedoman bagi perusahaan dalam menjalankan kegiatan operasionalnya. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan etika bisnis pada perusahaan yang bersaham syariah di Indonesia. Variabel independen terdiri dari ukuran dewan direksi, keragaman gender, kepemilikan institusional, kepemilikan manajerial, profitabilitas dan ukuran perusahaan. Dengan menggunakan content analysis, penelitian ini menguji 160 data dari perusahaan yang terdaftar dalam Daftar Efek Syariah (DES). Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh positif sedangkan sisanya tidak berpengaruh terhadap pengungkapan etika bisnis. Etika bisnis pada perusahaan syariah akan memperkuat identitas perusahaan yang selalu mengedepankan etika dalam aktivitas bisnisnya.
Business ethics in the company is needed as a guide for the company to carry out its operational activities. This study aims to analyze the factors the influence the disclosure of business ethics in Indonesian sharia compliant companies (SCC). The independent variables consist of board size, gender diversity, institutional ownership, managerial ownership, profitability and company size. Using content analysis, the study examines 160 data from companies listed in the Sharia Securities List (SSL). The results show that managerial ownership and company size have a positive effect while the rest have no effect on the disclosure of business ethics. Business ethics in sharia compliant companies will strengthen the identity of companies that always prioritize ethics in their business activities.
SUSTAINABILITY REPORTING AND SUSTAINABLE GROWTH RATE: COVID-19 AS MODERATING VARIABLE
Full text linkRiset ini dilakukan untuk mengungkapkan pengaruh pelaporan keberlanjutan terhadap sustainable growth rate perusahaan, serta apakah situasi pandemi COVID-19 memoderasi pengaruh tersebut. Penelitian ini didasari dengan adanya value creation dari pelaporan keberlanjutan yang berhubungan erat dengan pertumbuhan perusahaan secara jangka panjang, namun ditemukan masih minimnya penelitian yang menghubungan pelaporan keberlanjutan dengan sustainable growth rate, sebagai salah satu alat krusial untuk mengukur pertumbuhan perusahaan. Variabel moderasi COVID-19 juga diikutsertakan karena rentang waktu penelitian 2018 - 2020 mencakup periode 2020 sebagai tahun dimulainya COVID-19 merebak di Indonesia. Data penelitian ini bersumber dari laporan keuangan dan laporan keberlanjutan perusahaan yang terdaftar di BEI dengan sampel penelitian yang berjumlah 43 perusahaan. Hasil penelitian ini menunjukkan bahwa pelaporan keberlanjutan berpengaruh signifikan terhadap sustainable growth rate dengan arah pengaruh yang bervariasi tergantung dimensi pelaporan keberlanjutan berdasarkan GRI Standards, yaitu pengaruh positif oleh dimensi ekonomi dan lingkungan, dan pengaruh negatif oleh dimensi sosial. Di samping itu, penelitian ini juga membuktikan pandemi COVID-19 memoderasi hubungan pelaporan keberlanjutan dimensi ekonomi, lingkungan, dan sosial dengan sustainable growth rate. Penemuan ini dapat berguna bagi berbagai pihak, terutama manajemen perusahaan, dalam merencanakan strategi keuangan dan kegiatan pelaporan keberlanjutan untuk mengoptimalkan value creation yang dapat dihasilkan.
This research is conducted to demonstrate the impact of sustainability reporting on the sustainable growth rate, as well as to prove whether the COVID-19 pandemic situation moderated this impact. The background of this research is that the value creation of sustainability reporting is closely related to the company\u27s long-term growth. However, it is found that research connecting sustainability reporting to sustainable growth rate, as one of the crucial tools to measure growth, is still very rare. The moderating variable COVID-19 is also included because the research period 2018 - 2020 covers the 2020 as the year the COVID-19 outbreak began in Indonesia. The data are sourced from financial and sustainability reports of companies listed on the IDX with a final sample of 43 companies. The result of this research shows that sustainability reporting has a significant impact on sustainable growth rate in various directions according to the sustainability reporting dimensions based on GRI Standards: positive influence by economic and environmental dimensions, and negative influence by social dimension. Besides, this research also finds that the COVID-19 pandemic moderates the relationship between the economic, environmental, and social dimensions of sustainability reporting and sustainable growth rate. These findings are useful for various parties and organizations, especially company management, in planning financial strategies and sustainability reporting activities to optimize the value creation that can be generated
THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES: PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOVERNANCE AND CULTURE SEBAGAI VARIABEL PEMODERASI
No full textTujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan.
The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement frau