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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Prosiding Seminar Nasional Darmajaya Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAE (Jurnal Akuntansi dan Ekonomi) TEKNOSASTIK Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Widya Akuntansi dan Keuangan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) DEDIKASI PKM Jurnal Pengabdian kepada Masyarakat EkoPreneur Disclosure: Journal of Accounting and Finance eCo-Fin Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Pemberdayaan Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Mosintuwu Jurnal Pengabdian Kepada Masyarakat JURDIASRA E-JURNAL AKUNTANSI
Imelda Sinaga, Imelda
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Perbandingan Prediksi Kebangkrutan Menggunakan Metode Grover, Metode Altman Z-Score dan Metode Springate Nur Gita Suryati Putri; Victoria Ari Palma Akadiati; Imelda Sinaga
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.761

Abstract

This study aims to analyze the bankruptcy rate of companies using the Grover model, Altman Z-score model, and Springate model. This type of quantitative research with the population uses companies that conducted IPOs in 2021. The sampling technique used is purposive sampling and the number of samples obtained based on predetermined criteria is 54 company samples. The results of this study showed that sample companies that predicted bankruptcy using the Grover method had an accuracy rate of 83%, and an error rate of 17%. The Altman Z-score method has an accuracy rate of 87%, an error rate of 9%, and a gray area rate of 4%. The Springate method has the highest accuracy rate of 94%, and an error rate of 6%. This bankruptcy prediction analysis can help company owners to immediately anticipate the factors that cause bankruptcy and for investors can be used as information in making decisions to invest in shares in IPO companies in 2021.
Pengaruh Karakteristik Komite Audit terhadap Internet Financial Reporting pada Bank Umum Swasta di Indonesia Elisabeth Lusi Tania; Bernadetta Laras Mei Daningtyas; Aloisius Irgi Sheridandi; Imelda Sinaga
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Internet Financial Reporting (IFR) is one of the implementations of internet financial reporting on a company website. The existence of IFR can help a company in conveying both financial and non-financial information widely. During the Covid-19 pandemic, it required companies to need internet access in carrying out their activities, both financial and non-financial information. For the context of publication and transparency of financial statments, a complete disclosure process is required. The study aims to examine the size of the audit committee, the financial expertise of the audit committee, and the frequency of audit committee meetings on Internet Financial Reporting. The population used is private commercial banks in Indonesia that are registered with the Financial Services Authority. The data used in this study are annual reports for three consecutive periods and information from each bank through the website of each bank to reveal the IFR index. The research method used descriptive statistical analysis and a logistic regression test was carried out. Based on the research results, it can be concluded that the size of the audit committee and the frequency of audit committee meetings do not affect Internet Financial Reporting. Meanwhile, the audit committee's financial expertise influences Internet Financial Reporting.
Analisis Pengaruh Arus Kas, Profitabilitas, Leverage Terhadap Financial Disterss Pada Perusahaan Initial Public Offering Tahun 2022 Yohanes Adven Arelio; Victoria Ari Palma Akadiati; Imelda Sinaga
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3308

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh variable arus kas, variable profitabilitas, dan variable leverage terhadap variable financial distress pada perusahaan yang pertama kali melaksanakan penjualan saham perdana atau yang melaksanakan IPO di tahun 2022. Populasi penelitian yang digunakan adalah perusahaan yang terdaftar di BEI dengan jumlah sample sebanyak 42 perusahaan. Penelitian ini merupakan deskriptif kuantitatif dengan teknik analisis data menggunakan statistic deskriptif, pengujian asumsi klasik serta regresi linier berganda. Varibel bebas arus kas menggunakan arus kas operasi, variable bebas kedua yaitu profitabilitas diproksikan menggunakan return on equity, serta variable bebas ketiga yaitu laverage diproksikan dengan debt of asset ratio. Variabel terikat pada peneltian ini yaitu financial disterss diukur menggunakan pengujian Altman Z-Score. Penelitian menunjukkan hasil analisis yaitu variabel arus kas operasi, variabel profitabilitas, dan variabel leverage tidak memiliki pengaruh terhadap variable  financial distress. Keterbatasan yang peneliti hadapi adalah sector industry perusahaan yang menjadi sampel tidak dalam satu sektor industry yang sama. Kontribusi yang dapat diberikan diantaranya adalah memberikan signal atau informasi bagi para investor dalam mengambil keputusan menanamkan sahamnya dengan melihat kondisi financial distress pada perusahaan yang menjual saham perdananya atau melakukan IPO di tahun 2022 dan juga mengetahui hal apa saja yang dapat menyebabkan perusahaan dalam kondisi financial distress sehingga dapat melakukan pencegahan sejak dini terhadap perusahaan yang sedang mengalami kesulitan keuangan.
Penerapan Standar Pelaporan Keberlanjutan GRI dan Profitabilitas terhadap Nilai Perusahaan Victoria Ari Palma Akadiati; Agnes Susana Merry Purwati; Imelda Sinaga
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1232

Abstract

This study was conducted with the aim of examining the effect of the implementation of Global Reporting Initiative (GRI) sustainability reporting standards and profitability on the value of companies listed on the stock exchange market on the Indonesia Stock Exchange. The sample was selected using purposive sampling method with multiple linear regression research model. The results obtained from this study can provide additional literacy for other researchers because based on data analysis, it can be concluded that neither the Global Reporting Initiative Standard (GRI Standard) nor profitability have a significant effect on the value of the companies that are the research sample. The implementation of the GRI Standard is expected to provide information on economic, environmental, and social impacts to improve reputation, build trust, and improve risk management which is currently presented separately from financial reporting, namely a separate sustainability report and is still voluntary disclosure.
Language Learning Strategies Used by Accounting Students Estisari, Kristina; Sinaga, Imelda
TEKNOSASTIK Vol 22, No 1 (2024): TEKNOSASTIK
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/ts.v22i1.3332

Abstract

English is an international language that must be mastered by accounting students in Indonesia because they will need English to communicate in their future work. However, English is not their first language. English is their foreign language. They face a lot of difficulties in learning English. While they are learning accounting as their major, they also have to learn English which is related to their field of study. Therefore, effective English learning strategies will help accounting students to achieve their learning targets efficiently. This research aims to determine the English learning strategies used by accounting students. The type of research used is descriptive quantitative research. Data were collected using a questionnaire and analyzed by using a Likert scale and processed by using SPSS 23. The sample used in this research was 56 respondents who were 4th and 6th semester of accounting students at a STIE in Lampung, who had studied English on campus for about 2 years. Based on their level of English ability, students are divided into 3 levels, namely Beginner, Intermediate, and Advance levels. The results of the research show that Accounting students who were at the Beginner level used the Metacognitive strategies the most, students at the Intermediate level used the Memory strategies the most, and students at the Advanced level used the Metacognitive strategies the most. Overall, Accounting students in this research used the Memory strategy the most with the highest mean score of 3.70. The second used strategy is Metacognitive strategy with a Mean score of 3.67. The third is Social strategy with a Mean score of 3.53. The fourth is Cognitive strategy with a Mean score of 3.41. The fifth is Compensation strategy with a Mean score of 3.37. While, the least used strategy by participants in learning English is Affective strategy, with the lowest Mean score of 3.33.
Pengaruh ROA, Proporsi Dewan Komisaris Independen, ACHANGE, LEV, DCHANGE Terhadap Tax Avoidance Rahayu, Hesti; Cahyani, Ulriche Suci; Valeriyan, Gilbert Pius; Sinaga, Imelda; Purwati, Agnes Susana Merry
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9656

Abstract

The background to this research focuses on several companies that carry out deliberate tax avoidance actions such as not remitting taxes that have been collected by not submitting Tax Returns (SPT). Tax avoidance or tax avoidance is an activity to reduce or eliminate tax debts that should be paid by the company by not violating existing laws. This study aims to detect whether there is a significant relationship between the independent variables in detecting tax avoidance in trading industry companies listed on the Indonesia Stock Exchange during the 2017-2021 period. This study uses a quantitative approach with sample data obtained from annual reports of trading industry companies that have been published on the Indonesia Stock Exchange during the 2017-2021 period.  The sample selection technique used was purposive sampling, and data was obtained from 30 samples. The method used is descriptive statistical analysis and multiple regression analysis. The results of this study indicate that the variables Return On Assets (ROA) and Pressure from Outside (LEV) have positive and significant results on tax avoidance. Other factors which include the Proportion of Independent Commissioners, Financial Stability (ACHANGE), and Change of Directors (DCHANGE) do not have a significant effect on tax avoidance.
Peranan Good Corporate Governance Terhadap Kualitas Laporan Keuangan Perbankan Dewi, Rosalia Fina; Sari, Yohana Veny Pradita; Sinaga, Imelda; Akadiati, Victoria Ari Palma
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9693

Abstract

The study aims to provide empirical evidence about the effect of Good Corporate Governance as represented by the variables of the audit committee, the commissioner's council, and the quality of audits upon the partial quality of financial statements. The research method used is a quantitative study method with a descriptive approach. Samples from this study are 37 Banks registered to the Indonesia Stock Exchange (ISE) from 2019 to 2020, with 74 annual data observations of the company's annual report. Variables of the audit committee and council of commissioners are being presented by the number of members, variable quality audits are being propositioned using the type of public accountant's office, while the quality of financial statements is being targeted with Return On Assets (ROA). Hypothetical testing was done using linear regression analysis methods and testing t. data processing using a IBM SPSS statistic 25.0 application. Studies have shown that the auditing committee and the quality of the audit have no effect on the quality of the financial report, whereas the board of commissioners have significant impact on the quality of the financial report. These results can be used to look at the quality of corporate financial statements. Board commissioner variables that have an impact on the quality of financial statements can become used by companies to improve the quality of the financial report.
The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness Fransiska, Saskia Dwi; Anggara, Yulius Rizki Deka; Anggraeni, Sesilia Eva; Sinaga, Imelda; Purwati, Agnes Susana Merry
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3545

Abstract

Companies conduct tax aggressiveness (tax avoidance) to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this study is to analyze the effect of political connections and capital intensity. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used in this study were 30 samples based on purposive sampling method. The data analysis method in this study is quantitative analysis using multiple linear regression analysis. The results of this study indicate that political connections and capital intensity have no effect on tax aggressiveness.  The results of this study indicate that simultaneously Political Connection and Capital Intensity have no effect on Tax Aggressiveness. Partially, Political Connection has no significant positive effect on Tax Aggressiveness, while Capital Intensity has no significant negative effect on Tax Aggressiveness. The relationship between tax planning and agency theory is that in this case the government (tax authorities) as the principal and management as the agent each have different interests in terms of paying taxes.
Determining Carbon Emissions Disclosure in Indonesian Companies Manalu, Yohana Selviana H.; Wahyuningtias, Prayolita; Nugroho, Thomas Diki Hendri; Sinaga, Imelda; Akadiati, Victoria Ari Palma
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3575

Abstract

Countries worldwide are collaborating to reduce carbon emissions and achieve zero emissions, recognizing that the earth cannot naturally absorb the current amount of emissions. Indonesia, among other countries, is actively engaged in these efforts. A research study has been conducted to assess if companies have implemented activities to reduce greenhouse gases, with the aim of examining disclosure. The study utilized purposive sampling and collected data through documentation techniques and literature review. Quantitative data analysis, specifically multiple linear regression, was employed for data analysis. The results indicate that the variables of profitability, leverage, environmental performance, and company size do not have a significant impact on the disclosure of corporate carbon emissions. The government aims to reduce carbon emissions and promote a green economy by making the carbon emission disclosure policy mandatory. This policy is intended to demonstrate the government's commitment to reducing carbon emissions. This research highlights the need to explore additional factors that may influence disclosure in order to enhance efforts in reducing carbon emissions effectively.
Persepsi mahasiswa akuntansi terhadap perilaku pengungkapan kecurangan akademik di Bandar Lampung sari, Natalia Catur Wulan; Dwi Septiana, Theodora; Sinaga, Imelda; Ari Palma Akadiati, Victoria
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i3.18393

Abstract

Abstract The purpose of this study is to re-examine the perceptions of accounting students in disclosing academic fraud in Bandar Lampung so that students dare to become whistleblowers who reveal academic fraud on campus internally and for lecturers it is useful to improve teaching methods and the application of learning in the curriculum, especially accounting in educating students as candidates. Qualified accountants or auditor candidates in the future. For universities, this research is useful as an evaluation material in processing GCG (Good Corporate Governance). The method used in this study is a descriptive method using qualitative data. Research result obtained in this study are the influence of attitudes on behavior in disclosing fraud (whistleblowing) in Bandar Lampung does not have a significant effect, perceptions of subjective norms in disclosing fraud (whistleblowing) in Bandar Lampung have no significant effect, perceptions of behavioral control in disclosing fraud (whistleblowing) in Bandar Lampung has a significant effect, and the level of seriousness of fraud in the disclosure of fraud (whistleblowing) in Bandar Lampung has no significant effect.
Co-Authors ., Rusliyawati Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Aloisius Irgi Sheridandi Amelia Fernanda Andini Nurhajra Andy Fitriyadi Dharma Tilaar Anggara, Yulius Rizki Deka Anggraeni, Sesilia Eva Ari Palma Akadiati, Victoria Bernadetta Laras Mei Daningtyas Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Cahyani, Ulriche Suci Desiderius Novena Kosta Dewi, Rosalia Fina Dwi Septiana, Theodora Eldiana Putri, Lidwina Fanny Elisabeth Lusi Tania Ernain Ernain evi_gentiaras_ Fenty ariany Fipiariny. S Fransiska Desta Fitriana Fransiska, Saskia Dwi Gultom, Maria Maranatha Gusti Dian Prayogi Hesti Rahayu Ibnu Aswat Kristina Estisari Lusia Fransiska Manalu, Yohana Selviana H. Maria Aditya Maria Maranatha Gultom Maryani, Leni Maulidia, Rahma Mega Norsita Merry P, Agnes Susana Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Purwati, Agnes Susana Merry Ria Fytri, Ria Rizqy Aiddha Yuniawati sari, Natalia Catur Wulan Sari, Yohana Veny Pradita Sri Suyarti Suyarti Stella Teddyani Suharsana , Yohannes Suharsana, Yohannes Sumiyati, Lydia Tania, Elisabeth Lusi Tania, Elizabeth Lusi Tilaar, Andy Fitriadi Dharma Triana Zuhrotun Aulia Valeriyan, Gilbert Pius Victoria Ari Palma Akadiati Wahyuningtias, Prayolita Yohanes Adven Arelio Yohannes Suharsana