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INDONESIA
Jurnal ASET (Akuntansi Riset)
Published by Universitas Pendidikan Indonesia
ISSN : 20862563     EISSN : 25410342     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, and finance management.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023" : 15 Documents clear
Good Corporate Governance in moderating Intellectual Capital and Voluntary Reporting on Company Performance Ahmad Waluya Jati; Aviani Widyastuti; Wardatul Jannah
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.55488

Abstract

Abstract Main Purpose - This study aims to examine and analyze the relationship between Intellectual Capital and Voluntary Reporting on company performance moderated by good corporate governanceMethod - The approach in this study is a quantitative approach using explanatory research. Research data were analyzed using multiple linear regression and MRA with the study population, namely manufacturing companies listed on the IDX in 2020 and 2021Main Findings - Intellectual Capital, Voluntary Reporting, and Good corporate governance are important instruments to provide an overview of the company's condition to investors, thereby attracting interest to invest in companies that affect the capital that the company will obtain to increase company profits. Companies that are managed with good operational management can increase the value of their company's performance. One that can increase the value of the company is by managing the resources owned by the company and presenting this information to stakeholders.Theory and Practical Implications - The results of this study provide empirical evidence that company performance increases when the value of intellectual capital increases. Therefore, the higher the intellectual capital in the company, the greater the value of the company's performance. Intellectual capital can be a strategic resource for companies in creating and increasing company profits obtained from investors' investment returns, thus being able to improve company performance.Novelty - The development in this study is the existence of a moderating variable of good corporate governance, where in previous research it was explained that good corporate governance is one of the key factors in a company because of both asset structure, financial structure, and policies and strategic steps that were decided to address pressure from the company's external condition is determined by the components of good corporate governance.
Factors Affecting The Intention to Invest in Cripto Assets Among Indonesian Youth Vera Intanie Dewi; Aldrin Herwany; Maria Widyarini; Umi Widyastuti
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.56897

Abstract

Main Purpose - This study aims to determine the role of financial risk tolerance in mediating the impact of digital financial literacy, investment experience, and e-payment behavior on intention to invest. Method - This research is a type of explanatory research with a survey method and as many as 215 respondents filled out a questionnaire with valid answers which were then used for analysis. Hypothesis testing uses a structural equation model (SEM) and is processed using Smart PLS-SEM.Main Findings - This research proves that there is a positive and significant role of financial risk tolerance in mediating the impact of digital financial literacy, investment experience, and e-payment behavior on intention to invest. In addition, this study shows that most members of the younger generation have a level of risk tolerance or risk profile that falls into the moderate category or loss-adverse category in the aspects of risk speculation, investment risk, and financial risk evaluation. Theory and Practical Implications - This study provides policy directions for related parties to increase digital finance adoption and financial literacy in the context of financial inclusion. This research reinforces that digital financial literacy is important, especially in terms of digital financial knowledge for young people. Novelty - This study uses the risk tolerance profile variable as a variable that mediates the relationship between digital financial literacy and investment intentions using consumer behavior theory.
The Urgency Of Carbon Accounting Based on Willingness to Pay Carbon Tax Yenni Mangoting; Patricia Louisa; Vanessa Audrey Yonatan
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.52448

Abstract

Main Purpose - The research aims to understand human behavior that plays an important role in reducing CO2 emissions through the concept of WTP which is based on psychological factors, that cover self-esteem, mortality salience, and health consciousness along with demographic factors including income level, knowledge, education, and gender. Method - This study used a survey method, where data was collected through questionnaires that were distributed online to respondents with ages over 17 years. This study collected 150 respondents and data were analyzed using PLS-SEM.Main Findings - The results of the study show that the urgency to legitimize carbon taxes is seen as important by respondents. The average additional burden that respondents are willing to pay is Rp.25.000,- per month. Besides that, all psychological and demographic factors are proven can influence respondents' willingness to pay carbon taxes except for the relationship between income-WTP and self-esteem-health consciousness-WTP.Theory and Practical Implications - The results of this analysis provide insight into the strong will of individuals that can encourage individuals to pay for losses due to carbon emissions based on TMT which will help the regulator to legitimize the implementation of carbon accounting followed by formulating the carbon tax regulations comprehensively as part of global climate governance. Moreover, regulators can focus on the principles of improving the quality of human life rather than just technical issues.Novelty - This research helps to understand the WTP taxes associated with a psychological perspective within the TMT framework.
Determinants of Banking Sector Audit Report Lag: Evidence from Indonesia Sudradjat Sudradjat; Jouzar Farouq Ishak; Arie Apriadi Nugraha
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57366

Abstract

The main purpose – This study aims to examine the influence of audit committee characteristics, reputation of public accounting firms, and the COVID-19 crisis on the Audit Report Lag (ARL) of the banking sector in Indonesia..Method - This study uses annual panel data from 40 banks listed on the Indonesia Stock Exchange for the 2014-2021 period. The analytical method used in this study is the Random Effect Model.Main Findings – The results show that the frequency of audit committee meetings and the reputation of the public accounting firm have a negative effect on the ARL of the banking sector in Indonesia. Meanwhile, the COVID-19 crisis had a positive effect on the ARL of the banking sector in Indonesia. However, the research failed to prove the influence of the size of the audit committee and women's audit committee on the ARL of the banking sector in Indonesia.Theory and Policy Implications – This research contributes to the development of corporate governance literature on the relationship between the characteristics of audit committees and the reputation of public accounting firms and the ARL of the banking sector, in times of crisis such as the COVID-19 pandemic. This research adds insight for bank regulators, investors, and other business people about the factors that affect the ARL of the banking sector in Indonesia, which allows them to control the ARL more effectively.Novelty – This study is one of the first to consider women's audit committees, the reputation of public accountants, and the COVID-19 crisis in relation to the ARL of the banking sector, particularly in Indonesia. Keywords - Audit report lag, audit committee characteristics, public accounting firm reputation, COVID-19 crisis, Indonesian banking sector.
Enhancing Firm Value : The Role of Profitability as Moderation Ayu Sarah Sulistyawati; Dwi Ratmono
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.52310

Abstract

Financial conditions are insufficient to guarantee the firm value to grow and develop in a sustainable method. If the corporation also considers the social and environmental aspects of life, its sustainability will be ensured. This research aims to analyze the effect of environmental social governance (ESG) and dividend policy on firm value with profitability as a moderating variable in 31 companies with 186 annual report data of Indonesian companies listed on Bloomberg in 2015-2020. All data were analyzed using SEM-PLS (Structural Equation Modeling based on Partial Least Square) with SmartPLS 3.0 application. The results proved that ESG has a significant negative effect on firm value. On the contrary, dividend policy gradually improved firm value. Another finding showed that The impact of the dividend policy on firm value could be mitigated by profitability, while profitability was not capable to moderate the effect of ESG on firm value. The research implication for the company is to increase the firm value. Therefore, The industry orientation emphasizes both financial and non-financial success. This research develops previous research with several differences. First, adds the independent variable, namely the dividend policy, Second, adding the profitability variable as research moderating variable and proxies used in firm value are the PBV research

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