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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review International Journal of Social Science and Business Buletin Ilmiah Nagari Membangun Jurnal Riset Akuntansi Politala Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Inkubis: Jurnal Ekonomi dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Jurnal Akuntansi
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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The Role of Political Connections in the Relationship Between Managerial Ability and Fraudulent Financial Statements Yahya Yeshua Ahmad; Bambang Subroto; Sari Atmini
Journal of Accounting and Investment Vol 23, No 3: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.722 KB) | DOI: 10.18196/jai.v23i3.14493

Abstract

Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial statements.Design/Methodology/Approach: The population of this study was manufacturing firms listed on the Indonesia Stock Exchange in the 2017-2019 period. The data met the criteria of as many as 90 companies with a total of 270 observations. Then, hypothesis testing in this research used moderated regression analysis.Research findings: Study outcomes demonstrated that managerial ability positively impacted fraudulent financial statements. Furthermore, the positive influence of managerial ability on the fraudulent financial statement was weaker when the company was politically connected.Theoretical contribution/Originality: This study provides empirical evidence regarding the heterogeneity of managerial ability and political connections as predictors of fraudulent financial statements.Practitioner/Policy implication: The study result provides a reference for regulators to provide more effective oversight of companies with superior managerial capabilities and is politically connected.Research limitation/Implication: The limitations in this research can be considered to formulate further research related to variable measurement. In addition, no single measurement method can explain various conditions.
The Effect of Corporate Governance on Tax Avoidance with Profitability as Moderating Variable Truly Wulandari; Arum Prastiwi; Sari Atmini
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1794

Abstract

This study aimed to examine and analyze the effect of corporate governance on tax avoidance through profitability as a moderating variable. This research is positive research using deductive reasoning by suggesting a theory which is then tested on a research design. The population in this study are companies listed on the Indonesia Stock Exchange from 2017-2021. Sample selection was made by using a purposive sampling method. The research results after testing 505 samples found that companies with good corporate governance tend not to do tax avoidance. Finally, this study provides empirical evidence regarding what factors can reduce the level of tax avoidance in companies by implementing good corporate governance. In addition, the researcher suggests that further research consider conducting cross-country comparative research because tax avoidance is not only a problem for Indonesia but also a global problem.
Penghindaran Pajak: Apakah Perusahaan Yang Bertanggung Jawab Secara Sosial Patuh Terhadap Pajak? Truly Wulandari; Arum Prastiwi; Sari Atmini
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22361

Abstract

This study aims to examine and analyze the relationship of corporate social responsibility disclosure to tax avoidance with profitability as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection in this research using the purposive sampling method and obtained 515 observations from 103 sample companies with a five-year observation period. The analytical method used in this study is Moderated Regression Analysis (MRA). The results also show that companies with good quality CSR disclosure tend to have low levels of tax avoidance. The results of this study found evidence that companies with good CSR disclosure quality are more tax compliant when they have high profitability. This research is additional empirical evidence to support legitimacy theory as the basis for the relationship between CSR disclosure and tax avoidance. The results illustrate that CSR disclosure must be considered by investors before investing in a company. The quality of CSR disclosure reflects a company's commitment to conducting business in an ethical manner and reduces the possibility of a company to engage in tax avoidance.
Earnings management in times of crisis: A political cost hypothesis Harina Paramastri; Sari Atmini; Aulia Fuad Rahman
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19610

Abstract

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.
Penyusunan Kebijakan Akuntansi Lembaga Non Profit LAZISNU Kab Malang Sesuai PSAK Syariah Untuk Meningkatkan Akuntabilitas Arum Prastiwi; Sari Atmini; Elieva Septia Putri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sistem pengelolaan keuangan yang baik merupakan indikator utama akuntabilitas dan transparansi suatu lembaga. Pelaporan keuangan pada lembaga non profit (nirlaba) memiliki karakteristik khusus, hal ini telah diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) umum dan syariah. Lazisnu harus dan berhak membuat laporan keuangan yang akurat dan memberikan informasinya kepada pengguna laporan keuangan. Tujuan riset ini adalah untuk melakukan Pengabdian Kepada Masyarakat (PKM), khususnya dalam membantu Lembaga Amil Zakat Infaq dan Shadaqah Nahdlatul Ulama’ (LAZISNU) Kabupaten Malang sebagai lembaga non profit dalam penyusunan kebijakan akuntansi yang sesuai dengan PSAK syariah untuk meningkatkan akuntabilitasnya. Kebaruan yang ditawarkan adalah meningkatkan akuntabilitas LAZISNU sebagai organisasi sosial keagamaan dalam pengelolaan dana masyarakat dengan pendekatan akademis dan penerapan ilmu akuntansi. Metode pelaksanaan kegiatan ini adalah metode Focus Group Discussion (FGD) antara dosen, mahasiswa dan pihak LAZISNU. Hasil kegiatan ini terciptanya kebijakan akuntansi yang sesuai dengan PSAK syariah dan penggunaan teknologi informasi untuk pengintegrasian kebijakan akuntansi yang sudah disusun. Evaluasi dan monitoring dilakukan secara berkala untuk memastikan kebijakan akuntansi dapat berjalan dengan baik.
Tata Kelola Perusahaan dan Penanggulangan Perubahan Iklim: Bukti dari Industri Berpolusi di Indonesia Arum Prastiwi; Sari Atmini; Hisky Ryan Kawulur
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7876

Abstract

Perubahan iklim merupakan masalah lingkungan global yang menjadi perhatian dunia termasuk Indonesia. Sayangnya aksi keberlanjutan dalam menanggulangi perubahan iklim dianggap sebagai pemborosan oleh pihak manajemen. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh tata kelola terhadap aksi penanggulangan perubahan iklim dari industri berpolusi di Indonesia. Dari 111 perusahaan yang menjadi populasi terdapat 49 perusahaan yang terpilih menjadi sampel berdasarkan kriteria yang sudah ditetapkan. Menggunakan laporan keuangan dan keberlanjutan data di analisis dengan teknik regresi. Hasil menunjukan tata kelola tidak dapat berperan dalam penanggulangan perubahan iklim. Penelitian ini memberikan kontribusi terhadap pemerintah Indonesia dalam mencapai visi Net Zero Emmision pada tahun 2060 lewat perbaikan proses bisnis dan lebih lanjut penelitian ini memberikan kontribusi global kepada dunia terhadap pencapaian Sustainability Development Goals nomor 13 yang berkaitan dengan perubahan iklim.
THE ROLE OF SOCIAL INVESTING EFFICACY IN MEDIATING THE EFFECT OF INDIVIDUAL VALUES ON ETHICAL INVESTMENT DECISIONS Hanifa, Khoiro Uma; Atmini, Sari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Along with the development of global issues regarding climate change, inequality, and pandemics, ethical investors now can integrate environmental and social aspects through sustainable- and responsible-based investment decisions which allow them to not only focus on financial goals. This study aims to investigate whether individual values, i.e., religiosity, altruism, and egoism, directly influence sustainable- and responsible-based investment decisions. This study also aims to find empirical evidence that those individual values (religiosity, altruism, and egoism) indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy (SIE). The respondents of this study are 96 short-term Indonesian individual investors. Using structural equation modeling, this study does not succeed in finding evidence that religiosity, altruism, and egoism have direct influences on sustainable- and responsible-based investment decisions. However, this study documents that religiosity, altruism, and egoism indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy.
Negative aggregate accounting earnings and gross domestic product: A perspective of conditional accounting conservatism at the macroeconomic level Atmini, Sari; Prastiwi, Arum
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i1.20782

Abstract

This study explores the role of corporate accounting earnings in predicting GDP growth at a macroeconomic level. It investigates whether negative aggregate accounting earnings are more effective predictors of GDP growth than positive earnings and how macroeconomic uncertainty affects this predictive ability. The two main novelties introduced in this study are the integration of two distinct streams of research, namely, the usefulness of accounting earnings and conditional accounting conservatism at the macroeconomic level and the consideration of the moderating role of macroeconomic uncertainty. Data from 22 countries from 2008 to 2022 are analyzed using moderated regression analysis. The findings support the theory that negative earnings are better predictors of GDP than positive earnings, aligning with the conditional accounting conservatism perspective. Furthermore, this study also reveals that macroeconomic uncertainty specifically weakens the predictive strength of negative aggregate accounting earnings and aggregate operating income on GDP growth. This comprehensive insight underscores the critical importance of considering economic conditions when employing accounting earnings to forecast economic trends, emphasizing that negative earnings are particularly significant indicators during uncertain economic times.
Keakuratan Model Altman Z – Score, Grover, Zmijewski, Dan Springate Dalam Memprediksi Kondisi Financial Distress Pada Perusahaan Sektor Industri Dasar Dan Kimia: Logam, Keramik, Dan Plastik 2017 – 2020 Renanty, Treanetta Hening; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.2

Abstract

This study aims to find the highest accuracy financial distress prediction model. Types of Industries that will be selected are the basic & chemical industries: Metals, Ceramics, and Plastics in 2017-2020, listed on the Indonesia Stock Exchange. The determinant of the sample used is purposive sampling. The analysis was carried out using a financial distress prediction model and calculating the percentage of accuracy as well as type I errors and type II errors. The analysis results show that the conditions of industrial companies increased in the Green Area and Red Area before decreasing in 2020 and decreased in the Grey Area before an increase in 2020. Most observations are in distress in the Springate model, and most are in a healthy condition in Grover and Zmijewski. The Springate model is the model with the highest accuracy compared to other prediction models, with the lowest I error rate of 21% and the second-rank accuracy prediction result (56%). Abstrak Penelitian ini juga bertujuan untuk menemukan model prediksi financial distress dengan keakurasian tertinggi. Jenis perusahaan yang akan digunakan adalah industri dasar dan kimia: logam, keramik, dan plastik tahun 2017-2020 yang terdaftar di Bursa Efek Indonesia. Penentuan sampel yang digunakan adalah purposive sampling. Analisis dilakukan dengan menggunakan model prediksi financial distress dan menghitung persentase keakurasian sekaligus kesalahan tipe I dan kesalahan tipe II. Hasil analisis menunjukkan bahwa kondisi perusahaan industri terjadi peningkatan pada Green Area dan Red Area sebelum menurun pada tahun 2020 dan penurunan pada Grey Area sebelum terjadi kenaikkan pada tahun 2020. Mayoritas berada dalam distress pada model Springate, dan mayoritas berada pada kondisi sehat pada Grover dan Zmijewski. Selain itu, model Springate merupakan model dengan keakurasian yang tertinggi dibandingkan dengan model prediksi lainnya dengan tingkat kesalahan I terendah sebesar 21% sekaligus hasil prediksi keakuratan peringkat kedua sebesar 56%.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Komite Audit Terhadap Audit Delay pada Perusahaan Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 Sijabat, Putra; Sari Atmini
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.2.43

Abstract

This study aims to examine the effect of firm size, profitability, and audit committee on the audit delay of property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020, involving secondary data obtained from www.idx.co.id and www.finance.yahoo.com. The samples in this study include 48 companies selected through the purposive sampling method and analyzed by multiple linear regression. The results of the analysis indicated that firm size measured by total assets, profitability with the proxy of Return on Assets, and audit committee measured by the members’ competence negatively affected the audit delay. Abstrak Penelitian ini bertujuan untuk menguji apakah pengaruh ukuran perusahaan, profitabilitas, dan komite audit terhadap audit delay pada perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Jenis data yang digunakan adalah data sekunder yang diperoleh melalui www.idx.co.id dan www.finance.yahoo.com. Sampel pada penelitian ini sebanyak 48 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa semua variabel independen yakni variabel ukuran perusahaan yang dinilai dengantotal aset, variabel profitabilitas yang diproksikan dengan Return on Asset, dan variabel komite audit yang dinilai dari kompetensi anggotanya berpengaruh negatif terhadap audit delay.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Afani, Amirah Ahmad Luthfi Annisa, Rara Ardian syah Ardiansyah syah Arfiyan, Islam Samodra Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Baiq Vica Artamevia Bambang Subroto bramantyo, revy Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Fatin Husna Amalia Hanafia, Haffan Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Mirna Amirya Muhammad Dahlan Muhammad Dimar Alam Muharini, Naila Salsabilla Mulyantoro, Cahyo Dwi Musyahadah, Cheisa Wasila Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Perwira, Richardo Jaya Putu Prima Wulandari Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Wuryan Andayani Yahya Yeshua Ahmad Yeney Widya Prihatiningtias Yulia Monica Ristanti Yuningsih, Yuni Zahra, Elsa Putri Zaki Baridwan Zalfaa', Vina