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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 199 Documents
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ANALISIS DETERMINAN PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sibarani, Revalino Sahat Tua; Espa, Vitriyan; Haryono
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.v8i2.17316

Abstract

This research aims to analyze the effect of leverage, capital intensity, profitability, and institutional ownership on tax avoidance in the food and beverage subsector companies listed on the IDX during the period of 2019-2023. 17 companies were selected using purposive sampling technique, resulting in 85 observations for the analysis The analytical method employed is panel data regression using Eviews 10. The results show that partially leverage, capital intensity, and institutional ownership have no significant effect on tax avoidance. However, profitability has a negative and significant effect on tax avoidance. Simultaneously, leverage, capital intensity, profitability, and institutional ownership have a significant effect on tax avoidance. According to agency theory, principals and agents are prepared to accept high tax consequensces if the companies achieve high profitability. Additionally, tax practitioners should particularly monitor companies with low profitability, as tax avoidance tends to increase.
Peran Reputasi Kap Memoderasi Pengaruh Komite Audit, Audit Tenure, dan Profitabilitas Terhadap Audit Report Lag Weni, Weni; Desyana, Gita; Muhsin, Muhsin
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.v8i2.17322

Abstract

The purpose of this study was to test and analyze the effect of audit committee, audit tenure and profitability on audit report lag with KAP reputation as moderation. The object of this research is food and beverage subsector companies listed on the IDX for the period 2020-2023. The sampling technique was purposive sampling, 52 samples were obtained. The research method is quantitative with the data analysis techniques used consisting of descriptive analysis, panel data model regression method test, classical assumption test, moderated regression analysis (MRA) test, coefficient of determination test and partial test (T) with the help of EViews 12 software. The variables of this study consist of audit committee, audit tenure, profitability, KAP reputation, and audit report lag. The results showed that the audit committee had a positive effect on audit report lag, audit tenure had no effect on audit report lag, profitability had a positive effect on audit report lag, hood reputation was unable to moderate the relationship between audit committee, audit tenure and profitability on audit report lag.
Transparansi Dana Desa sebagai Faktor Penting dalam Mewujudkan Good Governance dan Akuntabilitas pada Kantor Pemerintah Desa Hilir, Kecamatan Balai, Kabupaten Sanggau Nizam, Muhammad Nur; Rafa, Wukuf Dilvan; Karpriana, Angga p.
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.v8i2.17323

Abstract

In this study, transparency and accountability in the financial management of village funds are very important to achieve good governance. The focus of this research is on the role of government accounting in public financial management in the context of good governance. This research also examines the elements of transparency, accountability, and community participation in the management of village funds. The qualitative method applied uses semistructured interview techniques and the data used are primary and secondary data. The main findings of this study show that to increase public trust in the village government, transparency and community participation in the management of village funds are required. This research also discusses the principles of good governance that should be applied by village governments. These principles include accountability, transparency, efficiency, equality, rule of law, strategic vision, responsiveness, and consensus orientation. This research suggests increasing transparency, accountability, and community participation in the financial management of village funds to improve governance.
PENGARUH TAX AVOIDANCE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Apriliani, Reski; Muhsin, Muhsin; Ikhsan , Syarbini
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.v8i2.17324

Abstract

The aim of this study is to examine and analyze the influence of two independent variables, tax avoidance and independent board of commissioners, on the value of banking companies with audit quality as a moderating variable. This research uses secondary data sourced from the Indonesia Stock Exchange (IDX). The study was conducted to test several predetermined hypotheses. Specifically, in the IDX, 14 banking companies were observed for this research. The study period spans four years (2020-2023). Panel data regression analysis was used to test the validity of the hypotheses with the help of Eviews 12 software. Based on the results of this study, tax avoidance and the independent board of commissioners have a positive effect on the value of the company. Audit quality is unable to moderate the effect of tax avoidance on the value of the company. However, audit quality significantly moderates the effect of the independent board of commissioners on the value of the company.
APAKAH KEPUTUSAN PERUSAHAAN MELALUI PENGGUNAAN UKURAN PERUSHAAN DAPAT MENINGKATKAN NILAI PERUSAHAAN? Maulana, M. Ikhsan; Ikhsan, Syarbini; Umyana, Ayu
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.v8i2.17333

Abstract

The purpose of this quantitative research is to determine the impact of capital structure, earnings per share, and dividend policy on firm value and whether firm size can act as a moderating factor. The secondary data used is annual report data covering the years 2019-2022. 25 palm oil or CPO issuers listed on the Indonesia Stock Exchange became the population of this study. Purposive sampling with certain criteria is used in the sampling approach to obtain eight companies that meet the criteria. Moderation regression analysis, multiple linear analysis, and classical assumption tests were used in this research technique. Microsoft Excel and EViews 10 were used as analytical tools. The research findings show that, in contrast to dividend policy and capital structure which have no significant effect on firm value, earnings per share has a considerable impact on firm value. The impact of capital structure, earnings per share, and dividend policy on firm value cannot be mitigated by firm size.
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.
EMOTIONAL INTELLIGENCE’S STRENGTHENS ON AUDIT QUALITY Ilmawan, Faiz Nuha; Try Setyorini, Christina; Rachmi Fitrijati, Krisnhoe; Rangga Bawono, Icuk
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.v8i1.17773

Abstract

This study aims to analyze emotional intelligence on audit quality with competence as moderation. This study used a quantitative approach. The population in this study is financial auditors in the "Big Four" Public Accountants in Indonesia from the level of partners, managers, seniors, and junior auditors. The results showed that emotional intelligence and competence had a significant positive effect on audit quality. Competence shows unsupported results as moderation on the relationship of emotional intelligence to audit quality. From the results of the study, there are several implications, namely in the recruitment process, PAF should comprehensively consider aspects of EI and competence. In the process of educating prospective auditors, there needs to be material related to emotional intelligence. When carrying out their profession, auditors need to have the awareness to implement EI. In the future, it is recommended to use the interview method so that it can ensure a more objective response from respondent.
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

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