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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Akuntansi dan Keuangan JAKPI
Mintara, I Gede Nata
Unknown Affiliation
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Motivasi dalam Memoderasi Pengaruh Pengetahuan Artificial Intelligence, Self-Efficacy, dan Parental Influence terhadap Minat Berkarir sebagai Akuntan Publik I Nyoman Hendra Aryadi; I Gede Nata Mintara; Ikbar Luqyana
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8821

Abstract

The purpose of this study was to examine the factors that can influence accounting students' interest in choosing a career as a public accountant with research variables of Artificial Intelligence knowledge, self-efficacy and parental influence with motivation as a moderating variable. The population in this study were all students studying Accounting. Sampling in this study used a simple random sampling method. The number of samples used was calculated using the Slovin formula with the number of samples used being 135 students. The data analysis technique in this study was using PLS (Partial Least Square). The results of the analysis of this study prove that the variables of artificial intelligence knowledge, self-efficacy and parental influence have a positive and significant effect on students' interest in choosing a career as a public accountant, then motivation is able to moderate or strengthen the influence of artificial intelligence knowledge, self-efficacy and parental influence on Accounting Study Program Students' Interest in Choosing a Career as a Public Accountant.
MENGUNGKAP HUBUNGAN KONTINGENSI: SYSTEMATIC LITERATURE REVIEW ATAS DAMPAK PENGUNGKAPAN CSR TERHADAP PROFITABILITAS PERUSAHAAN Dewangga, Anak Agung Bagus Dharma Putra; Mintara, I Gede Nata
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6605

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap profitabilitas perusahaan melalui systematic literature review (SLR). Metode penelitian mengikuti kerangka PICOS dengan menganalisis 32 artikel empiris terpilih dari periode 2021-2025 yang diidentifikasi melalui Google Scholar dan Publish or Perish. Hasil sintesis menunjukkan bahwa mayoritas studi (≈70%) mendukung pengaruh positif signifikan pengungkapan CSR terhadap profitabilitas (diukur dengan ROA, ROE, NPM), yang konsisten dengan teori signaling dan stakeholder. Namun, ditemukan inkonsistensi empiris yang signifikan, di mana beberapa penelitian melaporkan hubungan negatif atau tidak signifikan, khususnya dalam konteks spesifik seperti masa pandemi. Simpulan utama mengungkap bahwa hubungan CSR-profitabilitas bersifat kontinjensi dan tidak langsung, yang kekuatan dan arahnya sangat dimoderasi oleh faktor kontekstual seperti tata kelola perusahaan, struktur kepemilikan, leverage, dan karakteristik industri. Implikasinya, strategi CSR perlu dirancang dan dikomunikasikan dengan mempertimbangkan variabel situasional perusahaan untuk mengoptimalkan dampak ekonominya.
Pengaruh Dewan Komisaris Independen dan Board Gender Diversity terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur I Gede Nata Mintara; Dewa Ayu Eny Wulandari; Dewa Ayu Mas Putriari Nusantari; Ni Wayan Diah Puspita Sari; Anak Agung Bagus Dharma Putra Dewangga
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7513

Abstract

The integrity of financial statements is an important aspect in decision making by stakeholders, but there are still many cases of manipulation that reflect the low integrity of the company's financial statements. Financial statements are very important to ensure that the information presented in the report is accurate, relevant, and free from manipulation. This study aims to analyze the effect of the independent commissioners, and gender diversity of commissioners, of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2023 - 2025. The population in this study was 204 manufacturing companies listed on the Indonesia Stock Exchange for the period 2023 - 2025. The number of samples used in this study was 182 companies multiplied by 3 years of observation to become 546 companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results of the study show that independent commissioners have a positive effect on the integrity of financial statements. The gender diversity of commissioners do not affect the integrity of financial statements.
Co-Authors Anak Agung Bagus Dharma Putra Dewangga Dewa Ayu Eny Wulandari Dewa Ayu Mas Putriari Nusantari Dewangga, Anak Agung Bagus Dharma Putra I Nyoman Hendra Aryadi Ikbar Luqyana Ni Wayan Diah Puspita Sari