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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Analisis Aplikasi Sakti Terhadap Efektifitas Penyusunan Laporan Keuangan dengan Mediasi Komitmen Pimpinan Tauristasari, Lila; Gideon Setyo Budiwitjaksono; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3571

Abstract

The purpose of this research to examine the influence of understanding accrual-based government accounting standards, utilization of the SAKTI application and competence on the effectiveness of preparing financial reports with leadership commitment as a mediation variable in the work unit of the Ministry of Education, Culture, Research and Technology. The population to be studied are Computer Recording Officers, namely SAKTI Application Operators and Accounting/Verification Officers, namely Commitment Making Officers who are involved in preparing financial reports at the Budget User Authorization Accounting Unit (UAKPA) level at the Working Unit of the Ministry of Education, Culture, Research and Technology with totaling 75 respondents. The data used in this research was analyzed using the Partial Least Square (PLS) approach with the help of the smart PLS 3.0 analysis tool. Based on the measurement results, it shows that Understanding Accrual-Based Government Accounting Standards has an influence on the Effectiveness of Preparing Reports, Utilization of the SAKTI Application has an influence on the Effectiveness of Preparing Financial Reports, Competence has an influence on the Effectiveness of Preparing Financial Reports, Understanding Accrual-Based Government Accounting Standards have an influence on the Effectiveness of Preparing Financial Reports through the Commitment of Employee Work Leaders, Utilization of the SAKTI Application has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders, Competence has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders.
Pengaruh CSR, GCG, dan Capital intensity Terhadap Tax Avoidance Farizah Nur Amalia; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3731

Abstract

The purpose of this study is to demonstrate the impact of CSR, GCG (independent commissioners and audit committees), and capital intensity on tax evasion techniques using firm size as a moderator. This study focuses on property and real estate firms that were listed in the IDX from 2019 to 2022. The study collected samples using the purposive sampling approach, with a total of 52 samples. In this work, a quantitative method was used, with PLS-SEM data analysis performed using the SmartPLS 3 tool. The study's findings indicate that while CSR and independent commissions have no effect on tax avoidance, audit committees and capital intensity do have an impact. Next, the size of the company as a moderating variable can influence the relationship between CSR and the audit committee on tax avoidance, but the size of the company cannot influence the relationship between independent commissions and modal intensity on tax avoidance.
Pengaruh CSR dan GCG terhadap Kinerja Keuangan Perusahaan dengan Manajemen Laba sebagai Variabel Mediasi Sihotang, Diva Amelia; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4609

Abstract

This study aims to examine the effect of Corporate Social Responsibility and Good Corporate Governance on the financial performance of technology sector companies listed on the IDX with earnings management as a mediating variable in the 2019-2022 period. The type of research used is a quantitative approach. The number of samples in this study were 13 companies with 4 years of observation period selected using purposive sampling method. The analysis and hypothesis testing used is PLS-SEM using SmartPLS software. The results showed that CSR and GCG variables were able to influence financial performance and earnings management. Earnings management variables cannot affect the company's financial performance. Earnings management cannotmediate the relationship between CSR and GCG on financial performance. The conclusion of this study is that bothCSR and GCG play an important role in improving the company's financial performance. Companies committed tosocial responsibility and good governance mechanisms tend to be financially healthier. On the other hand,earnings management practices are often practiced but do not have a significant impact on financial performance.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Eirene Dewi Anggraeni Elsa Sabrina Agustia Elyana Putri Nur Fitri Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Fatkhurrozi, Bima Akmal Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Galuh Candra Mustika Dewi Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rafli Syahrul Hikam Rahma, Anidya Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Tuti, Yeny Widya Vendy, Vicky Vicky Vendy Wardhana, Ferdy Widodo, Ulfa Puspa Wanti Widyanti, Rara Anggita Salsabila Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain