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Jurnal Akuntansi STIE Muhammadiyah Palopo
Published by Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Palopo
ISSN : 23391502     EISSN : 27231070     DOI : https://doi.org/10.35906/jurakun
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi merupakan jurnal ilmiah enam bulanan yang memuat hasil-hasil penelitian bidang ilmu ekonomi akuntansi serta disiplin ilmu lainnya yang relevan dengan bidang ilmu eknomi dalam arti luas.
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Articles 5 Documents
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Search results for , issue "Vol 8, No 1 (2022)" : 5 Documents clear
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JENIS INDUSTRI, DAN STRUKTUR KEPEMILIKAN TERHADAP ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE (STUDI EMPIRIS PERUSAHAAN DI INDONESIA YANG TERDAFTAR DI IDX 2017-2020) Anantya Roestanto; Alfa Vivianita; Nyayu Nurkomalasari
Jurnal Akuntansi Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i1.958

Abstract

ABSTRAKTeori legitimasi menerangkan bahwa perusahaan harus menyelaraskan operasi perusahaan dengan nilai-nilai masyarakat. Keselarasan nilai masyarakat terlihat dari kepedulian perusahaan tentang Environmental, Social, and Governance (ESG). ESG dapat dikomunikasi perusahaan kepada stakeholder melalui ESG Disclosure. Beberapa penelitian sebelumnya hanya berfokus pada dampak ESG terhadap financial performance, firm value, asimetri informasi, dll.  Berdasarkan research sebelumnya yang hanya meneliti dampak langsung ESG Disclosure dengan beberapa variabel dependen, seperti kinerja keuangan, nilai perusahaan, asimetri informasi, dll, penelitian ini mengisi gap dengan menganalisis faktor yang mempengaruhi ESG Disclosure perusahaan, yaitu ukuran perusahaan, umur perusahaan, jenis industri, dan struktur kepemilikan perusahaan. Penelitian ini memiliki tujuan yaitu menganalisis pengaruh ukuran perusahaan, umur perusahaan, jenis industri, dan struktur kepemilikan terhadap ESG Disclosure. Pendekatan penelitian adalah kuantitatif. Data sekunder dalam bentuk data panel digunakan pada penelitian ini. Purposive sampling dilakukan untuk proses pengambilan sampel. Analisis menggunakan Analisis Regresi Linear Berganda. Alat statistik menggunakan IBM SPSS 20. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap ESG Disclsure. Umur perusahaan berpengaruh terhadap ESG Disclosure. Jenis perusahaan berpengaruh terhadap ESG Disclosure. Struktur kepemilikan tidak berpengaruh terhadap ESG Disclosure.Kata Kunci: Ukuran Perusahaan, Umur Perusahaan, Jenis Industri, Struktur Kepemilikan, ESG Disclosure ABSTRACT Legitimacy theory explains that companies must align their operations with the values of society. The harmony of community values can be seen from the company's concern about Environmental, Social, and Governance (ESG). ESG can be communicated by the company to stakeholders through ESG Disclosure. Several previous studies only focused on the impact of ESG on financial performance, firm value, information asymmetry, etc. Based on previous research which only examined the direct impact of ESG Disclosure with several dependent variables, such as financial performance, firm value, information asymmetry, etc., this study fills the gap by analyzing the factors that affect the company's ESG Disclosure, namely company size, company age, type of industry, and company ownership structure. This study has the objective of analyzing the effect of firm size, firm age, type of industry, and ownership structure on ESG DisclosureThe research method is quantitative research. The research approach is quantitative. Secondary data in the form of panel data is used in this study. Purposive sampling was carried out for the sampling process. Analysis using Multiple Linear Regression Analysis. Statistical tool using IBM SPSS 20. The results of the study indicate that the size of the company has an effect on ESG Disclosure. Company age has an effect on ESG Disclosure. The type of company has an effect on ESG Disclosure. Ownership structure has no effect on ESG Disclosure.Keywords: Company Size, Company Age, Type of Industry, Ownership Structure, ESG Disclosure
PENGARUH PROFITABILITAS, INVENTORY INTENSITY TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Alfi Dwi Rosandi
Jurnal Akuntansi Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i1.961

Abstract

ABSTRAK Hal ini menjadi pertimbangan untuk memutuskan bagaimana dampak profitabilitas, inventory intensity terhadap tax avoidance dengan kepemilikan institusional sebagai pemoderasi, pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) periode 2015-2019. Variabel dependen dalam penelitian adalah tax avoidance diukur dengan Cash Efective Tax Rate (CETR). Penelitian ini menggunakan purposive sampling dengan jumlah pengujian 38 perusahaan. Hasil penelitian menunjukkan bahwa variabel profitabilitas tidak berpengaruh terhadap CETR, sehingga profitabilitas juga tidak berpengaruh terhadap tax avoidance. Variabel inventory intensity berpengaruh positif terhadap CETR sehingga berpengaruh negatif terhadap tax avoidance. Variabel moderasi kepemilikan institusional tidak dapat memoderasi hubungan profitabilitas dengan CETR dan variabel moderasi kepemilikan institusional tidak dapat memoderasi hubungan inventory intensity dengan CETR.Kata Kunci: tax avoidance, Cash Efective Tax Rate (CETR)ABSTRACTThis is a consideration in deciding how the impact of profitability, inventory intensity on tax avoidance with institutional ownership as moderating, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The dependent variable in this study is tax avoidance measured by the Cash Effective Tax Rate (CETR). This study uses purposive sampling with a total of 38 companies tested. The results showed that the profitability variable had no effect on CETR, so that profitability also had no effect on tax avoidance. Inventory intensity variable has a positive effect on CETR so that it has a negative effect on tax avoidance. The moderating variable of institutional ownership cannot moderate the relationship between profitability and CETR and the moderating variable of institutional ownership cannot moderate the relationship between inventory intensity and CETR.Keywords: tax avoidance, Cash Efective Tax Rate (CETR)
APAKAH CORPORATE GOVERNANCE DAN PENGUNGKAPAN LINGKUNGAN MEMPENGARUHI KINERJA KEUANGAN PADA MASA COVID-19? Intan Veronika; Zul Azmi; Evi Marlina
Jurnal Akuntansi Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i1.966

Abstract

ABSTRAK            Penelitian ini bertujuan untuk menguji pengaruh corporate governance (dewan komisaris, kepemilikan institusional, komisaris independen, dan ukuran perusahaan) dan pengungkapan lingkungan terhadap kinerja keuangan. Data diperoleh dari 17 perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia melalui purposive sumpling. Teknik analisis dilakukan dengan menggunakan SPSS versi 26 dalam analisis data dan uji hipotesis. Hasil menunjukkan bahwa dewan komisaris, kepemilikan institusional, komisaris independen dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan. Sedangkan untuk pengungkapan lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan.Kata Kunci : Corporate Governance, Pengungkapan Lingkungan dan Kinerja Keuangan ABSTRACT            This study aims to examine the effect of corporate governance (board of commissioners, institutional ownership, independent commissioners, and firm size) and environmental disclosure on financial performance. Data were obtained from 17 industrial sector manufacturing companies listed on the Indonesia Stock Exchange through purposive sampling. The analysis technique was carried out using SPSS version 26 in data analysis and hypothesis testing. The results show that the board of commissioners, institutional ownership, independent commissioners and firm size have a significant effect on financial performance. Meanwhile, environmental disclosure has no significant effect on financial performance.Keywords: Corporate Governance, Environmental Disclosure and Financial Performance
APAKAH CORPORATE GOVERNANCE BERPERAN MENEKAN MANAJEMEN LABA? Anisa Larasati; Zul Azmi; Agustiawan Agustiawan
Jurnal Akuntansi Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i1.967

Abstract

ABSTRAK Penelitian ini bertujuan untuk melihat pengaruh corporate governance dan leverage terhadap manajemen laba. Data diperoleh dari 32 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia melalui purposive sampling. Teknik analisis data yang dilakukan dengan menggunakan WarpPLS versi 3.0 digunakan dalam analisis data dan uji hipotesis. Hasil menunjukkan bahwa dari mekanisme corporate governance dapat ditunjukkan pada ukuran dewan direksi dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, sedangkan komite audit dan leverage berpengaruh terhadap manajemen laba. Komite audit meskipun signifikan berpengaruh terhadap manajemen laba, namun belum berhasil menekan manajemen laba.Kata kunci: Corporate Governance, manajemen laba, leverage ABSTRACT This study aims to see the effect of corporate governance and leverage on earnings management. Data were obtained from 32 financial sector companies listed on the Indonesia Stock Exchange through purposive sampling. The data analysis technique performed using WarpPLS version 3.0 was used in data analysis and hypothesis testing. The results show that from the corporate governance mechanism it can be shown that the size of the board of directors and managerial ownership has no effect on earnings management, while the audit committee and leverage have an effect on earnings management. Although the audit committee has a significant effect on earnings management, it has not succeeded in suppressing earnings management.Keyword: Corporate Governance, Earnings Management, Leverage
CONSTRUCTION OF WAQF ACCOUNTING BASED ON PSAK 112 Nawirah Nawirah; Mohamat Chazim Fikri
Jurnal Akuntansi Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i1.992

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan mengkontruksi laporan keuangan wakaf. Jenis penelitian ini merupakan penelitian kualilitatif menggunakan pendekatan deskriptif. Objek penelitian adalah Koperasi Masjid Sabilillah Kota Malang. Teknik Analisis digunakan dengan tujuan untuk mengetahui bagaimana perlakuan wakaf tunai yang diterima pengurus Koperasi Masjid Sabilillah Kota Malang, wakaf tunai akan ditinjau berdasarkan PSAK 112 dengan melihat perlakuan akuntansi wakaf. Tahapan selanjutnya kemudian melakukan kontruksi laporan keuangan sesuai dengan standart akuntansi wakaf yang telah disahkan oleh Ikatan Akuntan Indonesia.  Penelitian ini memberikan hasil bahwa perlakuan akuntansi sesuai PSAK 112 secara umum menunjukkan baik serta transparan dalam hal penyampain informasi penerimaan wakaf tunai. Koperasi Masjid Sabilillah telah membuat Laporan keuangan yakni laporan laba rugi, laporan arus kas serta Laporan posisi keuangan. Terdapat beberapa laporan yang belum dibuat jika merujuk ke PSAK 112 yakni laporan aktivitas wakaf, laporan perubahan aset wakaf dan catatan atas laporan keuangan.Kata Kunci: Wakaf, Laporan Keuangan, PSAK 112 ABSTRACTThe purpose of this research is to examine and create waqf financial accounts. This study is a sort of qualitative research that takes a descriptive method. This study was carried out at the Sabilillah Mosque Cooperative in Malang City. The analysis technique was carried out to determine the treatment of cash waqf received by the management of the Sabilillah Mosque Cooperative Malang City. The cash waqf was reviewed based on the waqf accounting treatment referred to in PSAK 112, and the financial statements were constructed in accordance with the waqf accounting standards approved by the Indonesian Institute of Accountants. In general, the findings revealed that accounting treatment to PSAK 112 was good and straightforward in transmitting information on cash waqf receipts. The financial statements that have been made by the Sabilillah Mosque Cooperative as the management of the cooperative are the income statement, cash flow statement and balance sheet. There are several reports that have not been made when referring to PSAK 112, namely reports are waqf activity reports, reports on changes in waqf assets and notes to financial statements.Keywords: Waqf, Financial Reports, PSAK 112

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