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INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit dua kali setahun yaitu bulan Juni dan Desember. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi atau lewat email : goodwillmaksi@yahoo.com.
Arjuna Subject : -
Articles 232 Documents
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PENGARUH KEADILAN DISTRIBUTIF DAN MORALITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK HOTEL DI KOTA MANADO Paat, Meidy I.; Sondakh, Jullie J.; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36574

Abstract

This study analyzed the effect of variables such as distributive justice, tax morality on taxpayer compliance with taxpayer satisfaction as an intervening variable. This study examined whether a person's morale affects taxpayer compliance in tax paying. The method used in this study was the quantitative method. The sample in this study was hotel taxpayers in Manado City that were registered at the Manado City Revenue Service office. This study used a quantitative method with an associative design that examined the influence among independent variables, are distributive justice, tax morality, and taxpayer satisfaction on the dependent variable, namely hotel taxpayer compliance. The number of samples used as many as 53 hotel taxpayer respondents, collected by distributing questionnaires to each hotel owner or general manager. The test equipment used in this study was Partial Least Square (PLS) using the SmartPLS program.The results of this study indicate that distributive justice, tax morality, and taxpayer satisfaction have a direct positive effect on taxpayer’s compliance. In addition, it is found during this study that the indirect effect through variable mediating produces a positive effect on taxpayers compliance.  Therefore, Distribution justice and Tax morality both are making a positive impact on taxpayers compliance mediated through taxpayer’s satisfaction.
ANALISIS PENERAPAN TAX PLANNING DALAM UPAYA EFISIENSI BEBAN PAJAK PENGHASILAN (STUDI PADA PT. PASIFIK PETRA INDONESIA) Herwanto, Theo Alfan; Tinangon, Jantje J.; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36405

Abstract

Tax Planning is a legal effort that can be done by taxpayers. The action is legal because the tax prohibition is carried out in a way that does not violate the applicable law. Tax Planning is a means that supports to plan the excess used, so that it does not occur in paying taxes in accordance with Law no. 28 of 2007 article 1 paragraph 3 concerning General Provisions and Tax Procedures. This study aims to determine the implementation of Tax Planning, Tax Planning efficiency and effectiveness as well as accounting policies that affect the financial statements of PT. Pacific Petra Indonesia.The theory related to this research is the insurance theory where the state protects the safety of life, property, and the rights of its people. Therefore, people have to pay taxes in this research, namely income tax which is likened to an insurance premium because they get the protection guarantee.This study uses a qualitative descriptive approach because the research is based on data obtained through interviews and existing documents. The data used is primary data, where primary data consists of information obtained during the field trip, namely through interviews with informants, as well as data in the form of financial statements and annual tax returns and company permits. Informants in this study consisted of Administration and Finance Managers and their team who were directly involved in the preparation of financial and tax reports. The results of the study show that the application of Tax Planning with the use of Government Regulation Number 23 of 2018 is not appropriate, because Sales during 2020 exceed the specified gross income requirements. The tax that has been paid has not been effective and not efficient because the company should use the general corporate income tax rate of 25%. Regarding the research results, it is necessary to correct the 2020 Annual Income Tax Return. The accounting policies taken do not have much effect on the fiscal financial statements because the company chooses and implements policies in line with tax regulations.
ANALISIS MANAJEMEN RISIKO DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI KASUS PADA PT ANGKASA PURA I (PERSERO)) Khristian, Edwin; Karamoy, Herman; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.35855

Abstract

This study aims to analyze risk management at PT Angkasa Pura I (Persero) in realizing Good Corporate Governance (GCG). This research is a qualitative research with a case study approach. Data were obtained through in-depth interviews, observation and documentation studies. The results show that PT Angkasa Pura I (Persero) has a unit that manages risks specifically and has risk management guidelines based on SNI ISO 31000: 2018. In conducting the research, the authors limit the risk management analysis only to the principles of risk management and from the analysis results it is known that the company has implemented 7 (seven) risk management principles according to SNI ISO 31000: 2018 which is the Company's Risk Management Guidelines. There is one risk management principle that has not been perfectly implemented by the company, namely the principle of inclusiveness/involving all parties, because the company has not clearly invited the involvement of external stakeholders in carrying out its risk management. In improving the risk management process, there is a role for internal audit that can improve the risk management process, namely ensuring objective assurance and the adequacy of the risk management process. The company applies the concept of three lines of defense and risk-based auditing in carrying out internal control functions, this shows the close relationship between risk management and internal audit which places risk management as the second line of defense and internal audit as the third line of defense. Repeated audit findings and audit recommendations that cannot be followed up as well as self-awareness of all company personnel are problems that arise and need to be considered by the Company in implementing risk management. The implementation of Key Performance Indicators in all business units and training to raise awareness about risk management is an option for the company as an effort to overcome this, so that the implementation of risk management can be even better.
Analisis Tata Kelola Pajak Bumi Bangunan Perdesaan dan Perkotaan di Kabupaten Bolaang Mongondow Monoarfa, Lydiastuti; Karamoy, Herman; Ilat, Ventje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15333

Abstract

Abstract. The property taxes in rural and urban areas of tax collection (PBB-P2) are delegated to local government by the Indonesian government. This study aims to analize how the governance of PBB-P2 in Bolaang Mongondow regency. This study aims to analyze how the governance of PBB-P2 in Bolaang Mongondow regency. This study is a qualitative research by using descriptive phenomenology and the Field of Tax and Retribution in DPKKAD as the research object. Data were obtained by in-depth interviews, observation, and documentation study.  The key informants were purposively determined in order to gain accurate and correct informations. The in-depth interviews were conducted by semi-structured interviews. Triangulation methods used in this research were triangulation of researcher’s honesty, data sources, and literatures, in combine. Interviews were transcribed and analyzed by using content analysis. Codes were then established. The results of this study indicate that there are strengths and weaknesses in implementing the PBB-P2 governance at the Bolaang Mongondow regency. Internal factor is the wide area as the strength. On the other hand, the weaknesses are lack of quality and quantity of human resources; the inexistences of mapping applications and important data collection, poor internet connection the unavailability of bank service in such wide area.  In addition, the external factors which may raise the NJOP-TKP have not been maximed to increase local revenues. The threats are the social, economics, and politics in organizing those taxes (PBB-P2). Keywords: governance, regulations, human resources, infrastructure, economic, social, and polital conditions. Abstrak. Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2) adalah taxing power. Regulasinya adalah UU No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini bertujuan menganalisis bagaimana tata kelola PBB-P2 di Kabupaten Bolaang Mongondow. Metode penelitian menggunakan kualitatif deskriptif dengan pendekatan fenomenologi dan Bidang Pajak dan Retribusi Kabupaten Bolaang Mongondow. Data diperoleh melalui teknik wawancara mendalam, pengamatan dan studi dokumentasi. Informan kunci ditentukan secara purposif dalam mendapatkan informasi yang tepat dan akurat. Wawancara menggunakan in-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian triangulasi kejujuran peneliti, triangulasi sumber data, triangulasi metode, triangulasi dengan teori. Data transkrip dan transcribe dari hasil wawancara dianalisis dengan metode analisis SWOT. Hasil penelitian mengungkapkan bahwa  tata kelola PBB-P2 di Kabupaten Bolaang Mongondow terdapat faktor-faktor internal berupa kekuatan (strength) yakni luas wilayah, dan kelemahan (weaknesses) berupa kurangnya kuantitas dan kualitas SDM; aplikasi pemetaan dan pendataan penting belum ada; koneksi jaringan internet tidak terlalu baik; kemudahan pelayanan dalam kondisi luasnya wilayah, berupa bank mitra atau loket pembantu belum beroperasi; faktor eksternal yang mendatangkan peluang (opportunity) yakni NJOP-TKP belum optimal mendongkrak PAD; kondisi sosial, ekonomi dan politik yang menjadi ancaman (threats) dalam tata kelola PBB-P2. Kata kunci: Tata kelola, regulasi, SDM, sarana dan prasaran, kondisi sosial, ekonomi dan politik.
Goodwill Vol. 6 No. 1 Juni 2015 Jurnal, Goodwill
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8452

Abstract

Goodwill Vol. 6 No. 1 Juni 2015
Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo Nunu, Indrawati; Sondakh, Jullie; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15307

Abstract

Abstract. This study aims to determine the factors that cause the occurrence of recurring findings on the Inspectorate check and to analyze the coaching role of the Inspectorate in order to minimize the recurring findings. The recurring findings are the findings with same problems, which are repetitive from year to year although the previous findings have been resolved. The recurring findings are not only in the form of the loss of the local government, but also in terms of the administrative arrangement including the aspects of financial management, personnel management, the implementation of the basic tasks and functions, and the management of local government asset. The priciple theory used for this study includes the agency theory, positive accounting theory, compliance theory, attribution theory, and the theory of organizational commitment. This research employs a qualitative method and an exploratory approach. This approach elaborates more about the research topic based on the information collected from the interviews with the participants. These data were triangulated with other data obtained from observation and document analysis and then, they were   analyzed interactively by reducing, presenting in the form of texts and tables, and making a conclusion. The result shows that the factors that cause recurring findings on the examination of the Inspectorate from the auditors’ side are: 1) lack of coordination and communication in the audits; 2) lack of auditor competence in developing the findings. On the contrary, from the side of the auditee, the factors are: 1) the lack of coordination and communication in the audits; 2) lack of integrity and ethical values; 3) weak internal control systems; 4) lack of management commitment; 5) mutation of the financial managers; and 6) regulatory changes. Inspectorate has made various efforts to minimize their recurring findings in the form of guidance to the Local Government Unit, but in fact it can be said not effective. Suggestion that can be given to the auditor/head of the Inspectorate is to improve the communication and coordination with the object of examination and other related SKPD as well as to enhance the competence, especially in developing the audit findings. In addition, the leaders of SKPD (auditee) should be more active in making further coordination with the inspectorate, controlling the application of SPIP and creating the Standard Operating Procedure (SOP) for each activity. Keywords: Recurring findings, Guidance, Inspectorate. Abstrak. Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya temuan berulang atas pemeriksaan Inspektorat serta menganalisis peran pembinaan Inspektorat dalam upaya meminimalisir adanya temuan berulang. Temuan berulang adalah temuan dengan permasalahan yang sama, yang selalu berulang dari tahun ke tahun walaupun temuan sebelumnya telah ditindaklanjuti. Temuan berulang yang dimaksud tidak hanya dalam bentuk kerugian daerah namun juga dari sisi penataan administrasi baik dari aspek pengelolaan keuangan, pengelolaan aparatur, pelaksanaan tugas pokok dan fungsi, dan pengelolaan aset daerah. Teori dasar yang digunakan dalam penelitian ini meliputi teori keagenan, teori akuntansi positif, teori kepatuhan, teori atribusi, dan teori komitmen organisasi. Penelitian ini merupakan jenis penelitian metode kualitatif dengan pendekatan eksploratori. Pendekatan ini bertujuan untuk mencari tahu lebih dalam mengenai topik penelitian berdasarkan informasi yang dikumpulkan dari narasumber melalui wawancara. Data ini ditriangulasikan dengan data lain yang diperoleh dari observasi dan studi dokumentasi, kemudian dianalisis secara interaktif dengan mereduksi, menyajikan dalam bentuk teks dan tabel, dan membuat suatu kesimpulan. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang menyebabkan terjadinya temuan berulang atas pemeriksaan Inspektorat dari sisi auditor adalah: 1) kurangnya koordinasi dan komunikasi audit; 2) kurangnya kompetensi auditor dalam pengembangan temuan. Sedangkan dari sisi auditi adalah: 1) kurangnya koordinasi dan komunikasi audit; 2) kurangnya integritas dan nilai etika; 3) lemahnya sistem pengendalian intern; 4) tidak adanya komitmen pimpinan; 5) adanya mutasi pengelola keuangan; dan 6) perubahan regulasi. Inspektorat telah melakukan berbagai upaya dalam meminimalisir adanya temuan berulang dalam bentuk pembinaan kepada Satuan Kerja Pemerintah Daerah (SKPD), namun pada kenyataannya dapat dikatakan belum efektif. Saran yang dapat diberikan bagi auditor/pimpinan Inspektorat adalah memperbaiki komunikasi dan koordinasi dengan objek pemeriksaan dan SKPD terkait lainnya serta lebih meningkatkan kompetensinya terutama dalam hal pengembangan temuan audit. Sedangkan untuk pimpinan SKPD (auditi) diantaranya lebih aktif dalam melakukan koordinasi lebih lanjut dengan Inspektorat, melakukan pengendalian dalam bentuk penerapan SPIP dan membuat Standar Operasional Prosedur (SOP) untuk setiap kegiatan. Kata Kunci : Temuan berulang, Pembinaan, Inspektorat.
Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, Dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud) Mailoor, Jefri Herbert; Sondakh, Jullie J; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17175

Abstract

Abstract. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and government internal control system towards the implementation of good governance in Talaud Islands District. This research was conducted at Talaud Islands Regency officials by using purposive sampling method. Data were collected by distributing questionnaires to 145 respondents at 28 SKPD. Data was analysed by using multiple linear regression with SPSS version 23 software. T-test was conducted to test the hypothesis partially. Results of this study show that: (1) The government’s accounting system has a positive and significant influence on the implementation of good governance, with t-value of 4.342 and significance value of 0.000; (2) The organizational culture has a negative and insignificant influence on the implementation of good governance, with t-value of -1.019 and significance value of 0.310; (3) The performance of regional government officials has a positive and significant influence on the implementation of good governance, with t-value of 2.458 and significance value of 0.015; (4) The role of APIP has a positive and significant influence on the application of good governance, with t-value of 6.647 and significance value of 0.000; (5) The government’s internal control system has a positive and significant influence on the implementation of good governance, with t-value of 2.128 and significance value of 0.035.  The amount of variation of the variables of good governance implementation which can be explained by variables in this research is 84.8%, while the remaining 15.2% is the contribution of other variables that are excluded in this research model. Keywords: Government Accounting System, Organizational Culture, Performance of Government Officials, The Role of Government Internal Auditor, Government Internal Control System, Good Governance.Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh sistem akuntansi pemerintahan, budaya organisasi, kinerja aparatur pemerintah daerah, peran aparat pengawasan intern pemerintah, dan sistem pengendalian intern pemerintah terhadap penerapan good governance di Kabupaten Kepulauan Talaud. Penelitian ini dilakukan pada aparatur Kabupaten Kepulauan Talaud dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner pada 145 responden di 28 SKPD. Metode analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Untuk menguji hipotesis secara parsial digunakan Uji-t. Hasil penelitian menunjukkan bahwa: (1) Sistem akuntansi pemerintahan berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 4,342 dan nilai signifikan 0,000; (2) Budaya organisasi berpengaruh negatif dan tidak signifikan terhadap penerapan good governance, dimana nilai t= -1,019 dan nilai signifikan 0,310; (3) Kinerja aparatur pemerintah daerah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,458 dan nilai signifikan 0,015; (4) Peran APIP berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 6,647 dan nilai signifikan 0,000; (5) Sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,128 dan nilai signifikan 0,035. Besarnya variasi dari variabel penerapan good governance yang dapat dijelaskan oleh variabel-variebel penelitian ini adalah sebesar 84,8 %, sedangkan sisanya sebesar 15,2 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini. Kata Kunci:   Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah, Peran Aparat Pengawasan Intern Pemerintah, Sistem Pengendalian Intern Pemerintah, Good Governance.
Analisis Pengaruh Current Ratio (CR), Collateralizable Assets (COL), Return On Equity (ROE), dan Growth Terhadap Dividend Payout Ratio (DPR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2005 - 2011) Liwe, Gretty Brigitta
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6315

Abstract

Dividend policy is a policy of the company to be aware and careful consideration. In the dividend policy determined amount of profit allocation that can be distributed to shareholders (dividends) and the allocation of retained profits to the company. The greater the retained earnings, the smaller the dividend to be distributed to the shareholders. In the allocation of income arises various problems encountered. Announcement of the distribution of dividends by a company is a signal to shareholders. This study aims to determine the effect of the Current Ratio (CR), Collateralizable Asset (COL), Return on Equity (ROE) and the Growth of the Dividend Payout Ratio (DPR) Studies on the Indonesia Stock Exchange Period 2005-2011. The population in this study is the Company's Financial Statements listed on the Stock Exchange the share dividend. The samples are 8 companies during 2005 - 2011. The research instrument used secondary data and processed using SPSS 20, with the method of analysis used is multiple linear regression analysis. Results of statistical research concludes that the Current Ratio, Collateralizable Assets, Return on Equity, and Growth together no significant effect on Dividend Payout Ratio on manufacturing companies in Indonesia Stock Exchange, also partially, Current Ratio, Collateralizable Assets, Return on equity, and Growth no significant effect on Dividend Payout Ratio on manufacturing companies in Indonesia Stock Exchange. The suggestion of this study is to further research, this study only uses the sample derived from a manufacturing company that can not necessarily be generalized to other industries. This is due to the limited time of the study. It is recommended in future studies could be expanded scope of research-type kejenis other industries also added the study variables such as Debt to Equity Ratio (DER), Return on Equity (ROE), and the ratio - the ratio of the other. And also expected in future studies to add a longer time span.
IMPLEMENTASI PEDOMAN KENDALI MUTU AUDIT-APARAT PENGAWASAN INTERN PEMERINTAH PADA INSPEKTORAT PROVINSI SULAWESI UTARA Mewengkang, Sendy J.; Lambey, Linda; Saerang, David P. E.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13556

Abstract

The purpose of this research is to know the Implementation of Audit Quality Control – Internal Auditing of Government Apparatus (PKMA-APIP) at Inspectorate of North Sulawesi Province. Procedures in PKMA-APIP consist of Strategic Plan Design, Audit Plan, Audit Action Plan Program Design, Audit Supervision, Audit Process, Audit Report, Feedback on Audit Report and Human Resources they are intended to ensure APIP professionalism implementation in enhancing supervising role quality. This study is a qualitative descriptive research. The result show that the implementation for audit quality control in the Inspectorate of North Sulawesi Province is not optimal and not appropriate perfectly. It is because the audit plan has not been implemented appropriate with PKMA-APIP, human resources are unqualified to fulfill existing workload, monitoring follow up results of the audit conducted by the unit performing the function of reporting is not maximized, unclear job description towards the unit managing administration and human resources, procedures provided in supporting the implementation of the tasks have not yet been implemented adequately and effectively to monitor the implementation of programs and activities (peer review). The monitor is to ensure and guarantee that the audit conducted by the Inspectorate of North Sulawesi Province meet the standard audit. Keywords        : Audit, Quality Control, Government Internal Auditors
Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas, Kepemilikan Manajemen dan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Jakarta tahun 2012-2016) Karundeng, Frandy; Nangoi, Grace B; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.16901

Abstract

Abstract. The corporate’s responsibility currently has evolved into a triple bottom line principal which directs the corporates for are not only focused on its profit achievement (profit), but also to secure the environmental sustainability (planet) and contribute in the community development (people). In accordance to the Indonesia’s Act, any company,which activities are in exploiting the natural resources (SDA), is obliged to implement the social and environmental responsibility. It is usually called as the Corporate Social Responsibility (CSR). The mining corporates are,thus, must implement the CSR. The aims of this study are to verify (1) the influence of CSR to increase the firm value, and (2) the influence of profitability, management ownership, and firm size (as the factors to moderate the relationship amongst CSR) to the firm value. CSR disclosure is measured by GRI (G4) index. The firm value variable is then calculated by using Tobin’s Q ratio. Profitability variable, management ownership variable, and company size variable are each measured by ROE, percentage of management ownership, and natural logarithm of total asset.The result of this study concludes that CSR does not affect firm value. Management ownership and firm sizedo not influence either firm value. On the other hand, the profitability has a positive effect on the firm value. Furthermore, profitability as a moderating variable can strengthen the relationship between CSR and firm value. However, this study draws conclusion that management ownership and firm size do not strengthen the relationship among CSR and firm value.Keywords: CSR, Profitability, Management Ownership, Firm Size, and Firm Value.Abstrak. Saat ini tanggung jawab perusahaan sudah berkembang menjadi prinsip triple bottom line, yang mengarahkan perusahaan untuk tidak hanya fokus pada pencapaian profit saja, tetapi juga mampu menjaga kelestarian lingkungan (planet) dan memberikan kontribusi dalam pengembangan masyarakat (people).Sesuai dengan amanat UU, setiap perseroan terbatas yang kegiatannya memanfaatkan SDA wajib untuk melaksanakan Tanggung Jawab Sosial dan Lingkungan (TJSL).Oleh karena itu, perusahaan pertambangan merupakan perusahaan yang tergolong wajib melaksanakan TJSL atau CSR.Melalui penelitian ini, ingin diketahui pengaruh CSR dalam meningkatkan nilai perusahaan pertambangan yang aktivitasnya memanfaatkan SDA, serta pengaruh profitabilitas, kepemilikan manajemen, dan ukuran perusahaan sebagai faktor yang memoderasi hubungan antara CSR dan nilai perusahaan. Pengungkapan CSR diukur dengan menggunakan indikator yang dikeluarkan oleh lembaga internasional General Reporting Initiative (GRI) yaitu indeks G4. Kemudian variabel nilai perusahaan dihitung dengan menggunakan rasio Tobin’s Q, serta variabel profitabilitas, kepemilikan manajemen, dan ukuran perusahaan masing-masing diukur dengan ROE, persentase kepemilikan manajemen, dan logaritma natural dari total aset perusahaan. Hasil penelitian ini menyimpulkan bahwa CSR tidak berpengaruh terhadap nilai perusahaan. Hasil yang sama juga terdapat pada pengaruh kepemilikan manajemen dan ukuran perusahaan secara parsial terhadap nilai perusahaan. Sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan.Kemudian, profitabilitas sebagai variabel moderasi mampu memperkuat hubungan antara CSR dan nilai perusahaan.Akan tetapi, dalam penelitian ini menyimpulkan bahwa kepemilikan manajemen dan ukuran perusahaan tidak memperkuat hubungan antara CSR dan nilai perusahaan.Kata kunci : CSR, Profitabilitas, Kepemilikan Manajemen, Ukuran Perusahaan, dan Nilai Perusahaan.

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