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Pengaruh Infrastruktur dan Ukuran Pemerintah Daerah Terhadap Kemandirian Daerah Kabupaten/Kota di Provinsi Maluku
Sabono, Bella Gita;
Firmansyah, Amrie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v8i3.2219
Penelitian ini bertujuan untuk melihat pengaruh infrastruktur sektor pariwisata dan kebudayaan, infrastruktur perumahan dan fasilitas umum dan ukuran pemerintah terhadap kemandirian daerah pada tahun 2017 hingga 2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa data panel yang diperoleh dari Badan Pusat Statistik Provinsi Maluku, Badan Pemeriksaan Keuangan Provinsi Maluku dan laporan APBD yang dipublikasikan di situs resmi Direktorat Jenderal Perimbangan Keuangan. Data yang diperoleh diolah dengan menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial infrastruktur sektor pariwisata dan budaya terhadap kemandirian daerah mempunyai pengaruh negatif, begitu juga dengan ukuran pemerintah daerah terhadap kemandirian daerah mempunyai pengaruh negatif. Sedangkan infrastruktur sektor perumahan dan fasilitas umum memiliki pengaruh positif terhadap kemandirian daerah.
Political Connection, Public Ownership, Pengungkapan CSR: Peran Moderasi Ukuran Perusahaan
Khairin, Mochamad Yahdi;
Firmansyah, Amrie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v8i4.2300
Basically, CSR activities are voluntary, but due to regulations set by the government, CSR activities are implicitly mandatory (Xu & Zeng, 2016). The purpose of the government in making regulations related to companies obliged to do CSR is that companies are responsible for the consequences of company operations that may have an impact on the environment and surrounding communities. However, currently the development of CSR disclosure implementation in Indonesia has not been carried out optimally by private companies and state-owned enterprises. According to Nayenggita et al., (2019), the implementation of CSR in Indonesia is currently still carried out based on the perspective of profit sharing which is used to answer desires rather than the needs needed by the community. The purpose of this study is to determine whether political connection and public ownership have an impact on CSR disclosure by using company size as a moderating variable.The data used comes from financial reports and sustainability reports as well as annual reports on state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2020 to 2022. Multiple regression analysis was used to test the hypothesis on the research panel data. The results show that political connection has no effect on CSR disclosure, but public ownership is negatively related to CSR disclosure. The results also concluded that company size can strengthen public ownership. The results also concluded that company size can strengthen the positive effect of public ownership on CSR disclosure.
Does Big Data Analytics Implementation Have a Mediating Role in The Examination of Public Sector Audit Quality?
Nasrudin , Taufik;
Firmansyah, Amrie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v8i4.2374
This study examines the effect of auditor competence and motivation on audit quality by implementing big data analytics as an intervening variable. The data used in this study comes from a questionnaire survey distributed to respondents during December 2023. The respondents in this study were selected using purposive sampling, with the criteria being auditors at the State Finance Auditorate I BPK. The final sample used in this study was 37 respondents. This study uses the SEM approach with the SmartPLS version 3.0 application to test the data. The findings of this study indicate that competence and motivation have a positive and significant effect on the implementation of big data analytics. In addition, competence has a positive effect on audit quality, but motivation does not affect audit quality. Furthermore, implementing big data analytics does not affect audit quality or mediate the effect of competence and motivation on audit quality. With the results of this study, it is hoped that there will be an increase in training programs, socialization, and the use of big data analytics in audit activities so that it can be useful for improving audit quality.
Peran Moderasi Kualitas Laporan Keuangan dalam Hubungan Kinerja Keuangan Daerah dan Belanja Modal
Purwati, Yuliana Eka;
Firmansyah , Amrie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v8i4.2389
Capital expenditures are budget expenditures for acquiring fixed assets and other assets that provide benefits for more than one accounting period. This study examines the influence of regional independence, PAD effectiveness, and regional dependence on capital expenditure, with financial reports' quality as a moderating variable. The study uses 15 financial statements of district/city governments in Lampung Province from 2013 to 2022. The sample used in this research was 148 observation data. The analysis technique used is multiple linear regression analysis for panel data. This study indicates that regional independence and PAD effectiveness do not affect capital expenditure. Regional dependence positively affects capital expenditure. The quality of financial reports can moderate the influence of regional dependence on capital expenditure. This study has practical contributions that can be used by the Ministry of Home Affairs and Regional Government to improve policies in allocating capital expenditure budgets in the regions.
Are market competition, customer concentration and company diversification associated with firm value?
Firmansyah, Amrie;
Fauzi, Irfan;
Hannun, Muchamad Izaaz;
Prakosa, Dani Kharismawan;
Purwaka, Adhitya Jati
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
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DOI: 10.20885/jca.vol6.iss1.art2
Investors can respond to company conditions through share price movements in the capital market. Investors will respond positively if they have confidence in the company's sustainability in the future. The market response is usually related to firm value. This research examines the effect of market competition, customer concentration, and company diversification on firm value. It employs a quantitative approach with data from financial reports and stock prices of manufacturing companies listed on the IDX within the period of 2016 to 2020. Research data was obtained from www.idnfinancial.com and www.finance.yahoo.com. The research sample consisted of 645 observations (firm-year) based on purposive sampling. Multiple linear regression analysis for panel data was conducted to test the research hypothesis. This research concludes that market competition and customer concentration are negatively associated with firm value, while company diversification is positively associated with firm value. The research provides literature on firm value based on company strategy using numbers in financial statements.
KOMPETENSI PEGAWAI, SISTEM INFORMASI, BUDAYA ORGANISASI, KUALITAS PEMERIKSAAN KEBERATAN DI BIDANG KEPABEANAN: PERAN MODERASI KEPEMIMPINAN
Arwianto, Yusuf Dwi;
Firmansyah, Amrie;
Iskandar, Iskandar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara
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DOI: 10.31937/akuntansi.v15i1.3127
Abstract” This study aims to examine the effect of employee competence, information systems, and organizational culture on the quality of customs objection examination with leadership as a moderating variable. The type of research used in this study is correlational with a quantitative approach. Data were collected using a questionnaire method and analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) analysis. The results showed that employee competence and organizational culture had no effect on the quality of objection examinations in the customs sector, while the information system had a positive effect on the quality of objection examinations in the customs sector. Furthermore, the interaction of leadership and employee competence actually has a negative effect on the quality of objection examinations, but it does not strengthen the positive influence of information systems and organizational culture on the quality of objection examinations in the customs sector. Keywords: Competence; Information Systems; Organizational Culture; Leadership; Examination Quality
APAKAH PENGUNGKAPAN KEBERLANJUTAN DAN PELAPORAN TERINTEGRASI DAPAT MENURUNKAN RISIKO IDIOSINKRATIK?
Firmansyah, Amrie;
Pua Geno, Muchamad Rizal;
Pamungkas, Pria Aji;
Fauzi, Irfan;
Bachtiar, Muchamad Izaaz Hannun
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara
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DOI: 10.31937/akuntansi.v15i2.3362
Abstract - Risk is something that most investors encounter when investing. Idiosyncratic risk is a risk that can be controlled and diversified to lessen it. Idiosyncratic risks arise due to internal firm conditions, which can stem from manager policies. This study aims to investigate the impact of sustainability disclosure and integrated reporting on idiosyncratic risks. This quantitative study uses research data from the financial reports of manufacturing businesses listed on the IDX between 2016 and 2020, found at www.idx.co.id. This study also makes use of data from www.financial.yahoo.com. Furthermore, this study uses monthly data on 10-year government bond yields from www.bloomberg.com. Purposive sampling was used to select 555 observations (firm-year) for this study. According to this study, sustainability disclosure has a beneficial influence on idiosyncratic risk when utilizing both the market and Fama-French models. Using the Fama-French model, this study discovered that integrated reporting had a favorable influence on idiosyncratic risk. Integrated reporting, on the other hand, has no influence on idiosyncratic risk when utilizing the market model. This study extends capital market-based financial accounting research by using non-financial data and information essential in making investment decisions in addition to financial report figures. Keywords: Disclosure; Investment; Non-Financial; Non-Systematic Risk
DAMPAK CKPN TERHADAP KINERJA OPERASIONAL: RISIKO DAN PROFITABILITAS BANK PERKREDITAN RAKYAT
Rahmawati, Anisa;
Maulana, Ridho;
Firmansyah, Amrie
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara
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DOI: 10.31937/akuntansi.v16i2.3588
Abstract - The financial performance of banking institutions reflects the efficiency and effectiveness of their operations, influenced by various internal and external factors. This study examines the effect of Loan Loss Provision (LLP) on the operating performance of Bank Perkreditan Rakyat (BPR). Using a quantitative approach, the research analyzes financial reports of BPRs supervised by the Otoritas Jasa Keuangan (OJK) from 2018 to 2022. Data were collected from the official websites of respective BPRs through online searches. A purposive sampling method was applied, resulting in a sample of 12 BPRs observed over 5 years. Hypothesis testing was conducted using multiple regression analysis with panel data. The results indicate that Loan Loss Provision (LLP) has a negative effect on operating performance, as measured by Return on Assets (ROA). This finding suggests that higher LLP allocations reduce profitability by limiting the capacity of BPRs to extend credit and generate interest income. The study contributes to understanding how risk management practices, particularly LLP, influence the financial outcomes of BPRs. It also provides insights for regulatory authorities, especially the Otoritas Jasa Keuangan (OJK), to evaluate the impact of LLP policies on BPR performance and their implications for the sustainability of small-scale banking operations. Keywords: Profitability; Loan Loss Provision; Operating Performance; Bank Perkreditan Rakyat
Are Banking Financial Performances and Green Banking Disclosure Associated with Bank Profitability?
Walzer, Michael;
Tamimi, Abdul Hakim At;
Firmansyah, Amrie
Accounting Student Research Journal Vol 3 No 1 (2024): ASRJ - Maret 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta
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DOI: 10.62108/asrj.v3i1.7645
This study examines how banking financial performance and green banking disclosure influence profitability. Financial performance in this research consists of capital adequacy ratio, non-performing loans, efficiency ratio, and loan-to-savings ratio. The research sample consisted of 30 samples selected using a purposive sampling method from 6 banking sector companies listed on the Indonesia Stock Exchange in 2018-2022, which consistently reported their green banking practices and did not experience losses during the research period. The analytical method in this research is panel data regression analysis. The research results show that the capital adequacy ratio and efficiency ratio have a negative effect on profitability. On the other hand, non-performing loans and the loan-to-deposit ratio positively affect company profits. Furthermore, green banking disclosure has a negative and significant effect on profitability. Implementing Green Banking can cause a decrease in profitability due to additional costs associated with its implementation. This research provides additional literature related to the implementation of green banking in Indonesia.
Peran Moderasi Komisaris Independen Atas Pengaruh Manajemen Laba Terhadap Biaya Utang
Nugroho, Adhi Septian;
Harfadhilah, Putri;
Firmansyah, Amrie
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta
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DOI: 10.62108/asrj.v3i2.9177
Penelitian ini mempunyai tujuan untuk menganalisis pengaruh praktik manajemen laba terhadap biaya utang perusahaan, dengan menggunakan peran komisaris independen sebagai variabel moderasi. Manajemen laba dilakukan identifikasi sebagai tindakan yang dapat mempengaruhi pengambilan keputusan kreditur dan pihak terkait dengan biaya utang suatu perusahaan. Komisaris independen dianggap sebagai faktor pengawasan yang dapat memoderasi hubungan antara manajemen laba dan biaya utang. Metode penelitian ini menggunakan data keuangan perusahaan manufaktur subsektor farmasi yang terdaftar di Bursa Efek Indonesia dalam kurun waktu 2017-2021. Data penelitian ini bersumber dari laporan keuangan, laporan tahunan yang diperoleh dari laman www.idx.co.id dan laman resmi perusahaan. Analisis regresi linier berganda digunakan untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa manajemen laba tidak berpengaruh terhadap biaya utang. Selain itu, komisaris independen tidak memperlemah pengaruh positif manajemen laba terhadap biaya utang.