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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics and Business Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Jurnal Akuntansi
Kustinah, Siti
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Akuntansi

 1 
Detection Determinants of Bank Sustainability Report Aprilia, Fadilla; Kustinah, Siti
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7881

Abstract

Abstract Purpose - This study aims to determine the effect of board gender diversity, narcissism, and audit committee meeting intensity on sustainability reports in the banking company sub-sector listed on the Indonesia Stock Exchange (IDX) for 2018-2022. Design/methodology/approach - This study is a quantitative study that uses secondary data, namely data that has been processed in finished form and has been published. The population in this study are banking company sub-sector listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sample in this study was 12 companies with five years of observation using purposive sampling techniques to obtain 60 samples. The data analysis techniques used in this study are classical assumption test analysis, multiple linear regression test, correlation test, determination test, and t-test using SPSS 27 software. Findings - The results showed board gender diversity has a negative effect on sustainability reports, narcissism does not affect sustainability report, and audit committee meeting intensity has a positive effect on sustainability reports.Research limitations/implications - This research also provides a basis for further research into the relationship between organizational factors, leadership, and sustainability. Keywords: Board Gender Diversity, Narcissism, Audit Committee, and Sustainability Report Disclosure
Political Connections, Board Gender Diversity, and Institutional Ownership on Tax Avoidance Pontoh, Joseph Febian; Kustinah, Siti
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9051

Abstract

Purpose - This study aims to analyze the influence of Political Connections, Board Gender Diversity, Institutional Ownership on Tax Avoidance. Design/methodology/approach - The research method is quantitative using secondary data. The population used is the Property and Real Estate sector companies listed on the IDX (Indonesia Stock Exchange) for 2018-2022 period. Sampling technique used purposive sampling, obtained 70 observation data. Data analysis techniques using multiple linear regression analysis, correlation coefficient, coefficient of determination, t test, f test using SPSS 26 software. Findings - Based on the results of research and discussion, it shows that Political Connections, Board Gender Diversity, Institutional Ownership have a significant partial and simultaneous effect on Tax Avoidance. Research limitations/implications - The first research limitation, the sector used in this study is just one of those that is listed on the IDX, while there are still many sectors that are not used. Second, the study period is limited to five years. Third, many other variables that can affect tax avoidance are not examined in this study. Keywords: Political Connections, Board Gender Diversity, Institutional Ownership, Tax Avoidance
Financial Report Quality and Organizational Commitment in West Java’s Accountability System Sinaga, Hotdy Rizky Hamonangan; Kustinah, Siti
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.10864

Abstract

Purpose – The principal objective of this study is to investigate how the quality of financial statements, alongside the stage of organizational commitment, affects the performance accountability system inside of government institutions operating under the auspices of the West Java Provincial Government. Design/methodology/approach – This study adopts a quantitative methodology characterised by both descriptive and associative approaches. The data collection procedure was carried out by means of questionnaires distributed to a specimen comprising 76 employees by the Regional Device Work Units (Satuan Kerja Perangkat Daerah—SKPD) inside of West Java Province. Employing a saturation sampling technique, the study undertook data analysis that included validity and reliability testing as well as multiple linear regression analysis. Findings – the outcomes of the study reveal that the quality of financial statements exerts a favorable effect on the performance accountability system, by the dimensions of relevance and reliability identified as particularly significant factors in this relationship. Additionally, organizational commitment has also been found to favorably affect performance accountability systems, particularly in the dimensions of affective commitment and normative commitment. Collectively, the quality of financial statements and organizational commitment significantly impact the performance accountability system of government institutions. Research limitations/implications – Although the outcomes indicate a favorable impact, the study also reveals that several dimensions inside of budgeting and performance measurement still need improvement. Therefore, it is recommended that local governments focus on enhancing the reliability of financial statements, strengthening long-term employee commitment, and improving performance measurement and evaluation to meet all organizational objectives proportionally. Keywords: Financial Statement Quality, Organizational Commitment, Performance Accountability System, Performance Measurement, West Java Provincial Government
Co-Authors Anggionaldi, Muhammad Aprilia, Fadilla Fauzi, Afrizal Iga Ferdiansyah, Angga Fitriyani, Desy Marlina Nafira Iftitah Maulida Yanuar Pontoh, Joseph Febian Sinaga, Hotdy Rizky Hamonangan Susyani, Novi Syabani, Alfian Mirza Yudha Putri, Syadella