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INDONESIA
AKUNTANSI DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024" : 15 Documents clear
MODEL PENCEGAHAN FRAUD PADA ALOKASI DANA DESA DI DESA GABUS KABUPATEN PATI Fuad, Khoirul; Mustaqin, Khoyrul
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.14200

Abstract

The amount of village fund allocation, considered quite large, is a big responsibility for village officials to manage the village funds. In a situation like this, it is possible to create the potential for the village government to make deviations. These deviations can occur individually, even the riskiest, namely in groups. This happens because of 3 conditions commonly referred to as the "Fraud Triangle" by Cressey in 1953, namely the opportunity (opportunity), the pressure (pressure), and because of the attitude or character (rationalization), so this study aims to determine the competency variables of the village apparatus, internal control systems and morality have a positive effect or not on the prevention of fraud (fraud). The sampling technique used in this study is non-probability sampling; the non-probability sampling technique is the convenience sampling method, namely the research sampling technique based on the availability of elements and the ease of obtaining them. The sample was selected because the presence of the person or unit was in the right place and at the right time so that it was easy to find and directly involved in the management of village funds. The results of this study indicate that the competence of the village apparatus has a significant negative effect on fraud prevention, besides that the internal control system has a significant positive effect on fraud prevention. In contrast, morality has a positive but not significant impact on fraud prevention.
The research aims DIVERSIFICATION STRATEGY, INTELLECTUAL CAPITAL, CSR TO FIRM VALUES Mary, Hilda; Indriyenni
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.14575

Abstract

The research aims to determine how much influence diversification strategy, intellectual capital, corporate social responsibility have on firm value, with CGC as the moderating variable. The research sample was 70 manufacturing companies listed on the IDX from 2015 to 2019, using a random sampling technique. Tthe results of research, it shows that the diversification strategy has no significant effect on firm value, intellectual capital has no significant effect on firm value, corporate social responsibility has a significant negative effect on firm value, corporate governance as a moderating variable strengthens the relationship of diversification strategy on firm value, corporate governance as a variable moderation weakens the relationship between intellectual capital and company value, corporate governance as a moderating variable weakens the relationship between corporate social responsibility and firm value.
PENGARUH PENGELUARAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REPUTASI PERUSAHAAN Fadhila, Febri Luthfi; Widiastuty, Erna
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.14764

Abstract

The purpose of this research is to provide empirical evidence the effect of corporate social responsibility expenditure on corporate reputation. The sample are 690 firm-years from the Indonesia Stock Exchange (IDX). The observation year is 2016-2021. The corporate social responsibility expenditure is measured by monetary unit in Rupiah. The firm reputation is measured by market capitalization. We also use ROA and firm size as control variables. The results of the study show that corporate social responsibility expenditure has a significant positive effect on corporate reputation. The implication of this research is that public companies need to consider that spending CSR and disclose the information have a significant effect on the company's reputation in the future.
PENGARUH KONSERVATISME AKUNTANSI, PROFITABILITAS, DAN LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN VARIABEL MODERATING UKURAN PERUSAHAAN Ardiyani, Dewi; Zulaika, Tatik; Y. Asi, Oktobria; Joni Pambelum, Yohanes
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.15484

Abstract

Profits are an important part of the information used by investors to measure the impact of profits on stock returns. Earnings Response Coefficient is profits are an important part of the information used by investors, to measure the impact of profits on stock returns, the earnings response coefficient is one of the tools to measure earnings quality. The purpose of this research is determine the effect of accounting conservatism, profitability, and leverage on earnings response coefficient with firm size as moderating variable on influence of accounting conservatism, profitability, and leverage on earnings response coefficient. This study used 38 is sub sector food and beverages manufacturing companies listed Indonesia Stok Exchange (IDX) in 2018-2021 with sampling technique used in this research was purpose sampling. The method of data analysis used is moderate regressiom analysis (MRA). The result of this study indicate accounting conservatism and profitability have positive effect on earnings response coefficient and leverage have negative effect on earnings response coefficient. Firm size is able to moderate on influence of accounting conservatism, profitabilty, and leverage on earnings response coefficient.
STUDI KOMPARASI PADA ADOPSI FINANCIAL TECHNOLOGY TERHADAP PROFITABILITAS PERBANKAN DI INDONESIA Prastiwi, Putri Intan; Rahmawati, Esti Dwi; Muthma’inah, Evi; Mahendra, Erlinta Shella
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.15699

Abstract

mobile banking, internet banking, phone banking , Return on Assets (ROA).
Pengaruh Persepsi Karir dan Motivasi Terhadap Minat Berkarir di Bidang perpajakan Dengan Pemahaman Tri Pantangan Sebagai Variabel Moderasi Ayem, Sri; Putra Setiawan, Syaifu Rizal
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15880

Abstract

This study aims to examine the effect of career perceptions and motivation on interest in a career in the field of taxation with an understanding of the Three Abstinences as a moderating variable in students of the Yogyakarta Private College Accounting Study Program. The technique used in taking the sample was a purposive sampling technique, namely 5 private tertiary institutions in Yogyakarta in 2019-2020 with a total population of 1320 students and a research sample of 100 students was taken from the slovin formula. The data used in this research is primary data in the form of questionnaires. The data analysis technique used in this study is Moderated Regression Analysis (MRA). The results showed that the influence of career perceptions and motivation had a positive effect on interest in a career in the field of taxation, understanding of the Three taboos could not strengthen career perceptions and motivation on a career interest in taxation. The implications of this research are expected to influence the interest of accounting students to have a career in the field of taxation by practicing the teachings of Ki Hajar Dewantara, one of which is the Tri taboo teaching, namely not to abuse the power or authority they have.
PENGARUH GCG, STRUKTUR MODAL, DAN CAPITAL EXPENDITURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2018 – 2022 Nugroho, Laurensia Shirley; Dyah Ayu, Stephana
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16026

Abstract

This study aims to determine the influence of independent board of commissioners, institutional ownership, audit committee, capital structure, and capital expenditure on company value. This research was conducted on transportation companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022 using the purposive sampling method. The number of samples in this study was 67 transportation companies. The sampling technique in this study used the purposive sampling method, where the sample in this study was 24 companies with a total of 67 observations. The methods used in this study are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination (R2). Based on the results of this study, it shows that: (1) The independent board of commissioners has a significant positive influence on the value of the company. (2) Institutional ownership has a significant positive effect on the value of the company. (3) The Audit Committee has a significant positive effect on the value of the company. (4) Capital structure has a significant negative effect on the value of the company. (5) Capital expenditure has a significant negative effect on the value of the company.
DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR INDUSTRI: SUDUT PANDANG TEORI STAKEHOLDER Athallah Yuniharto, Juan Daffa; Utami, Rizki Hanifah; Fayliencent, Ignatz Novrian; Hatta, Atika Jauharia
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16491

Abstract

The purpose of this study was to examine the effect of profitability, company size, and independent commissioners on carbon emission disclosure in industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used the proportion of independent commissioners as a proxy for good corporate governance (GCG), total assets as company size, and return on assets as a measure of company profitability. The sampling method was carried out using purposive sampling and 30 companies were obtained from 2018 to 2021, and obtained 104 observations. Using panel data regression analysis, the results show that profitability has a positive influence on carbon emissions disclosure, but not company size and good corporate governance. The results indicated that companies with high profitability tend to have sufficient funding to cover the costs incurred when reporting carbon emissions, so they tend to report more carbon emissions than companies that have low profitability. The results shown support evidence for Stakeholder theory.
Pengaruh Tata Kelola terhadap Kesulitan Keuangan dengan Moderasi Reputasi Perusahaan Chandra, Budi; Santikawati; Ivone
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16847

Abstract

The aim of this research is to examine the impact of corporate governance on financial difficulties seen in companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research involves the use of panel regression. The software used for testing purposes is Eviews. This research aims to conduct an analysis of manufacturing companies listed on the Indonesia Stock Exchange throughout the period 2018 to 2021. The research results are interpreted to mean that financial difficulties are influenced by family ownership and institutional ownership. In contrast, financial difficulties are not influenced by managerial ownership and board size. Furthermore, other research results include financial difficulties that are not influenced by family ownership, institutional ownership, managerial ownership, and board size with the company's reputation as a moderator.
PENGARUH INFLASI, NILAI TUKAR DAN SUKU BUNGA TERHADAP RETURN SAHAM SEKTOR TRANSPORTASI DAN LOGISTIK Adeliya, Dita; Kencana, Dwi Tirta; Rosmala Sari, Tri Darma
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16910

Abstract

This study plans to decide the impact of inflation, exchange rate and interest rate on stock returns in the transportation and logistik area. The strategy utilized in this study is panel regression analysis, to determine the effect of each independent variable on the dependent variable. With the aim of knowing a comprehensive picture of the effect of inflation, interest rates and exchange rates on stock returns. The population of this study is the transportation and logistics sector listed on the Indonesia Stock Exchange for the 2019-2022 period. Samples were taken using purposive sampling technique and Data collection of stock prices, exchange rates, inflation, interest rates based on the official website.

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