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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 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024" : 15 Documents clear
THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH Yustinne, Fulan; Widodo, Condro
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17390

Abstract

This study aims to examine and analyze the effect of green accounting, environmental performance, and intellectual capital on sustainable growth. The population used in this study consists of manufacturing companies listed on the IDX during 2020-2022 and received an environmental performance assessment from the Ministry of Environment and Forestry. The sampling technique in this study used purposive sampling with a total sample of 117 data from 39 manufacturing companies with different sub-sectors. Data analysis was done using the multiple panel data regression method through the Eviews 12 program. Environmental pollution cases occur as a result of the company's operational activities. Xingye Logam Indonesia (XLI) resulted in economic losses due to the decline of PT. XLI. Therefore, investors need instruments to know the company's performance, such as sustainable growth rate. A sustainable growth rate aims as a filter tool to sort out industries that can survive in a competitive market. This research shows that green accounting has a significant positive effect on sustainable growth. However, this study found that environmental performance and intellectual capital do not affect sustainable growth. This study's novelty is adding intellectual capital variables and expanding the observation period.
PERAN PANDEMI COVID-19 PADA PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INDUSTRI DASAR DAN KIMIA Abdillah, Cahaya; Yahya, Muchlis; Rahmiyanti, Firdha
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17495

Abstract

This study aims to examine the influence of the Covid-19 pandemic (measured by the number of laid-off employees) on moderating the relationship between Return on Asset (ROA) and Asset Size with Price Book Value (PBV) as the dependent variable. The study focuses on manufacturing companies within the basic and chemical industry sectors listed on the Indonesia Stock Exchange during the 2020 period. Out of a population of 83, 55 samples were selected using purposive sampling. This research employs quantitative methods and data sourced from www.idx.co.id. Moderated Regression Analysis (MRA) is used as the analytical tool. The research issue arose in 2020 with the emergence of the Covid-19 pandemic, which had a negative impact on the economy, as evidenced by a decline in PBV across nine manufacturing sectors listed on the Indonesia Stock Exchange. Among these sectors, only the basic and chemical industry sector experienced a strengthening of PBV, with the decline in 2020 being smaller compared to 2019. The research findings indicate that the Covid-19 variable insignificantly weakens the positive relationship between ROA and PBV. Meanwhile, the positive relationship between Asset Size and PBV can be significantly weakened by the Covid-19 variable.
PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Samantha, Pricillia; Estrini, Dwi Hayu
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17524

Abstract

This research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study are insurance sector companies that are listed and include financial reports and audit fees on the IDX for 2018-2022. The data used is secondary data from annual reports and audit reports obtained from the BEI website (www.idx.co.id). The data analysis method uses descriptive statistical techniques and classical assumption tests. The research results prove that the audit fee variable has an effect on audit quality and auditor rotation has no effect on audit quality. Meanwhile, the audit committee is able to moderate all independent variables.
THE INFLUENCE OF GENERAL ATTITUDES, SUBJECTIVE NORMS, AND CONTROL BELIEFS ON THE INTENTION TO SUSTAINABLY USE ARTIFICIAL INTELLIGENCE IN THE INDONESIAN FINANCIAL SERVICES INDUSTRY Ivana Santoso, Margaretha; Dwi Hastuti, Theresia
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17817

Abstract

The research objective is to analyze how general attitude, subjective norms, and perceived control influence the intention to use artificial intelligence (AI) sustainably among financial service industry workers in Indonesia. This quantitative research utilized a survey method with a Likert scale questionnaire, involving 138 respondents from the Indonesian financial service industry. Data analysis was conducted using SPSS to perform validity, reliability, and multiple regression tests. The results indicate that both general attitude and subjective norms positively influence the intention to use AI sustainably. However, perceived control does not have a significant positive effect on the intention to use AI sustainably. These findings suggest that the perception of AI's usefulness and social encouragement significantly impact sustainable usage intentions, whereas individual confidence in AI usage does not. The study supports the Theory of Planned Behavior by confirming the roles of attitude and subjective norms in technology adoption intentions. Practically, the findings provide insights for companies and policymakers to focus on enhancing positive perceptions and social support for AI adoption to ensure its sustainable use. This research uniquely addresses the intention to use AI sustainably within the Indonesian financial services sector, providing specific insights into the factors influencing AI adoption in this context
HUBUNGAN PRAKTIK GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN: PERAN MEDIASI MANAJEMEN LABA Tubastuvi, Naelati; Wulan, Zani Nawang; Innayah, Maulida Nurul; Kharismasyah, Alfato Yusnar
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.18009

Abstract

This research aims to examine the influence of Good Corporate Governance and Good Corporate Governance on Financial Performance with Profit Management as a mediating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research sample consists of 33 companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The data used in this research was sample selection using the purposive sampling method. The analysis model uses partial analysis and path analysis. The results of this research show that GCG mechanisms have a positive effect on earnings management, CSR has a negative effect on earnings management, GCG mechanisms have no effect on financial performance, CSR has no effect on financial performance, earnings management has no effect. on performance. financial performance, earnings management cannot mediate the influence of GCG mechanisms on financial performance, and earnings management cannot mediate the influence of CSR on financial performance.

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