Jurnal ASET (Akuntansi Riset)
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.
Articles
15 Documents
Search results for
, issue
"Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023"
:
15 Documents
clear
<![CDATA[Corporate Life Cycle, Corporate Governance and Corporate Social Responsibility Disclosure ]]>
<![CDATA[Rossy Azella Rahmawati]]>;
<![CDATA[Indri Kartika]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.61932
<![CDATA[This study examines the effect of CLC in the mature phase, size of the board of commissioners, size of the board of directors, and gender diversity on CSR disclosure with company size, profitability, slack, MTB, RnD, and company age as control variables. This study used 352 manufacturing companies listed on the IDX for 2019-2021. Secondary data was obtained from annual reports and analyzed quantitatively through multiple linear regression analysis with SPSS 25. This study found that CLC in the mature phase and the size of the board of directors had a significant positive effect on CSR disclosure. The size of the board of commissioners had an insignificant positive effect, while gender diversity had an insignificant negative effect. Companies in the mature phase with many directors will become increasingly involved in CSR because their conditions are stable. Meanwhile, commissioners focus more on financial performance, and male directors still dominate, so their influence is insignificant. This study implies that companies in the mature phase need to implement CSR to gain the trust of stakeholders so they can be sustainable in the long term, and the government needs to encourage companies to be committed to implementing CSR. Investors do not hesitate to invest in companies in the mature phase that have good social responsibility because these companies can be sustainable in the long term. This study adds a gender diversity variable, uses the latest GRI Standards with 148 indicators, and uses manufacturing companies registered on the IDX for 2019-2021 as the novelty from previous research.]]>
<![CDATA[Model Accountability And Transparency On Financial Management Nonlaba ]]>
<![CDATA[Otniel Safkaur]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.51019
<![CDATA[This research aims to determine the policies and practices of Accountability, Transparency, Management and Accountability of Non-Profit Financial Institutions of the Evangelical Christian Church in Klasis Jayapura. Combined accountability and transparency in financial management and accountability systems are used as a theoretical framework. Data collection was carried out by distributing Google Form questionnaires and manual questionnaires to church congregation respondents as the primary data population. The test tools used in the analysis include Partial Least Square (PLS) and Structural Equation Modeling (SEM). The target population of 500 people gathered only 315 congregations of the Jayapura Classical Evangelical Christian Church, proving that the financial accountability and transparency system has an influence on Management and Accountability Finance. The accountability and transparency policies and practices carried out at GKI Klasis Jayapura are based on the Interpretation of Financial Accounting Standards (ISAK) Number 35, accountability and transparency of GKI financial management and accountability at Klasis Jayapura. The research results show that the financial accountability of GKI Klasis Jayapura uses a traditional approach and is not in accordance with ISAK 35 Accountability and Transparency which was developed so that it does not reflect management and accountability in accordance with accounting standards. Previous research used primary and secondary data on profit-oriented organizations, but the current research uses primary data that was distributed directly to church congregation respondents. The financial position, cash flow reports show that there is no responsibility, this is proven by the lack of transparency regarding financial management.]]>
<![CDATA[The Role of Corporate Governance on Stakeholder Pressure and Integrated Reporting ]]>
<![CDATA[Putri Nurmala]]>;
<![CDATA[Akhmad Sigit Adiwibowo]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.60402
<![CDATA[This research examines the effect of stakeholder pressure on integrated reporting and the role of corporate governance as a moderating variable on the effect of stakeholder pressure on integrated reporting. Integrated reporting has been a re-search focus for a decade, but its effect on stakeholder pres-sure and corporate governance needs to be studied more. This study used 150 sample data from LQ45 companies listed on the Indonesian Stock Exchange between 2017 and 2021, and hypotheses were tested using panel regression. Accor-ding to the study's findings, the pressure from stakeholders does not affect integrated reporting. According to the study's findings, corporate governance cannot moderate the effects of stakeholders' pressure on integrated reporting. It shows that management's motivation to implement integrated rep-orting is only sometimes to maintain its reputation among shareholders. This study contributes to academic research on management's motivation to disclose integrated repor-ting, particularly in Indonesia. It may also explain why earlier studies contradicted when businesses had high liquidity in integrated reporting. The novelty of this research is that usi-ng samples of LQ45 companies with high stock liquidity is the main focus for investors to invest their funds in the Indon-esian capital market, making these research findings reflect stakeholders' pressure of integrated reporting practices.]]>
<![CDATA[Female Board of Directors and Earnings Management: The Mediating Role of Profitability ]]>
<![CDATA[Ria Karina]]>;
<![CDATA[M Mardianto]]>;
<![CDATA[Sri Wahyuni]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.61989
<![CDATA[This study aims to determine the influence of a female board of directors on earnings management. The mediating role of profitability was also studied to determine the influence of profitability in improving the relationship between the female board of directors and earnings management. The study was conducted on public companies listed in Indonesia Stock Exchange with a sample of 408 companies with annual report data from 810 Indonesian companies for 2018-2021 listed on IDX. The study used panel data regression with FEM (Fixed Effect Model) as the model to analyze the data using Eviews 12 application. The findings of this research indicate that female boards of directors do not influence earnings management. However, company profitability has a significant negative influence on the influence of a female board of directors on earnings management. Companies with more women on their board of directors tend to reduce earnings management practices when the company has good performance. This research provides practical implications for managers to consider gender equality in management. Studies regarding the role of profitability in moderating governance structure and earnings management are still rarely discussed. This research provides a theoretical contribution to the literature where a company's governance structure can influence earnings management practices depending on company performance.]]>
<![CDATA[The Quality of Banking Financial Reporting Information Before and After IFRS 9 Implementation ]]>
<![CDATA[J Jasman]]>;
<![CDATA[A Aminatunnaza]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.61523
<![CDATA[This research aims to test differences in the quality of banking financial reporting information before and after the implementation of IFRS 9 which was adopted as PSAK 71 in Indonesia. Data was acquired from the annual and quarterly financial reports of conventional banking sector listed on the Indonesia Stock Exchange 2018-2021. The data analysis technique used the Wilcoxon signed ranks test to investigate the differences in accrual quality, and the paired sample t test to investigate the differences in value relevance. The results found that there are significant differences in the financial reporting information quality before and after PSAK 71 implementation in terms of accrual quality. After PSAK 71 implementation, managers used more discretion to influence accounting figures than before the PSAK 71 implementation. The main factor that may cause this difference is the global economic crisis that hit in 2020-2021 due to the Covid-19 pandemic and other institutional changes that occurred along with the PSAK 71 implementation. However, there is no significant difference in value relevance before and after PSAK 71 implementation. As a result, although the PSAK 71 implementation theoretically has a positive impact on increasing value relevance, this condition may be covered by the impact of the economic crisis during the Covid-19 pandemic which coincides with the PSAK 71 implementation. The significance of this study is to examine whether there are differences in the quality of bank financial reporting information before and after implementing PSAK 71 from the perspective not only accounting but also the market.]]>
<![CDATA[Empirical Testing of Capital Structure and Profitability as Mechanisms to Enhance Firm Value ]]>
<![CDATA[Emillia Nurdin]]>;
<![CDATA[F Fitriaman]]>;
<![CDATA[Warniyatih Nur Aqurat]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.60375
<![CDATA[This study examines the effect of capital structure and profitability on the firm value in Mining Companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique was carried out using the purposive sampling method so that 12 companies were obtained as samples. This research uses quantitative methods and multiple linear regression analysis was utilized to examine the relationship between the variables under consideration. From the research results, it was found that capital structure has a positive effect on firm value, indicating that an increase in capital structure will enhance the value of mining companies listed on the Indonesia Stock Exchange. The research results align with the trade-off theory, which suggests that judicious use of debt financing can increase firm value. The research results also found that profitability has a positive effect on firm value, as higher profitability enhances firm value. The results of this study align with the signaling theory, the level of company profitability can be a positive signal for investors to invest. The implications of this research are aimed at three different groups: investors, companies, and future researchers. The research concludes that increasing capital structure and profitability can enhance firm value. This study provides new insights into the relationship between capital structure, profitability and firm value in the context of mining companies listed on the Indonesian Stock Exchange (IDX).]]>
<![CDATA[Non-Financial Performance and Cognitive Factors on The Performance ]]>
<![CDATA[R Rapina]]>;
<![CDATA[R Ridwan]]>;
<![CDATA[Yenni Carolina]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.55040
<![CDATA[Improved customer service can improve a bank's reputation. Bank reputation is not only determined by financial health but also by non-financial performance factors. This research measures how non-financial performance influences bank performance. The approach used is quantitative, with primary data acquired through the distribution of questionnaires to research participants and augmented by interview processes. The data is analyzed using Partial Least Squares. This study states that there is an effect of non-financial performance on banking performance. Organizations use Nonfinancial Performance Measures (NPM) measurement as an approach to establish goals and relate them to the vision and strategy of the organization. The variables that mediate the relationship between non-financial performance and banking performance are interpersonal trust and psychological empowerment which are found to have a significant direct effect on banking performance. The implications of this research are aimed at the banking industry to be able to maintain its performance by paying attention to factors of non-financial size. The implementation of non-financial performance measurement enables banks to gain a more comprehensive understanding of the factors contributing to the long-term success of the company. Additionally, this measurement assists banks in taking necessary actions to achieve their goals and maintain a competitive position in the market. The difference between this study and other studies is that it measures banking performance from the non-financial side by mediating cognitive mechanisms, namely psychological empowerment and interpersonal trust in banking performance in Indonesia.]]>
<![CDATA[Political Connections and Tax Avoidance: Does Audit Quality Moderate The Relationship? ]]>
<![CDATA[Maria Goreti Kentris Indarti]]>;
<![CDATA[Jacobus Widiatmoko]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.62523
<![CDATA[This study aims to investigate the effect of political connections and executive character on tax avoidance, as well as examine the role of audit quality variables in this relationship. This research uses moderated regression to analyze 343 data from manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. The findings of this study suggest that political connections and executive character have a positive effect on tax avoidance. Another important finding is that audit quality, as an external governance mechanism, can reduce the impact of political connections and executive character on tax avoidance. On the other hand, tax avoidance is not directly impacted by audit quality. This study supports agency theory which emphasizes the importance of governance mechanisms in minimizing agency conflicts, in particular the presence of quality auditors as an external governance mechanism is able to reduce management's tendency to commit tax avoidance. For the Directorate General of Taxes, the findings of this study provide important input in determining tax policy to be more effective by conducting tighter oversight of companies that are politically connected and have executives with a risk-taking character. This research offers audit quality, which is an external governance mechanism as a solution to mitigate tax avoidance which is motivated by political connections and the character of executives who dare to take risks.]]>
<![CDATA[Determinant’s of Audit Quality ]]>
<![CDATA[D Deliana]]>;
<![CDATA[Abdul Rahman]]>;
<![CDATA[Rizki Syahputra]]>;
<![CDATA[L Listiorini]]>;
<![CDATA[Karyn SImbolon]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.61333
<![CDATA[The objective of this study is to provide empirical evidence of how auditor accountability, competence, and integrity impact the quality of audits. The research used quantitative methods through questionnaires distributed directly to respondents and collected from 30 sample. The structural measurement and evaluation model using Smart PLS 4 software. The test results indicate that the accountability variable does not impact the quality of the audit. The quality of audits is improved when auditors possess both competence and integrity. Auditors require knowledge and experience when making decisions. The effectiveness of an audit greatly depends on the auditor's competence and integrity. Auditors must have great curiosity, be broad-minded, and be able to carry out analytical reviews in carrying out audit tasks, and auditors must be able to manage time well to complete each audit work, audit results reports can be accounted for by the auditor and not avoid or blame other people who may result in harm to others. Auditors as the spearhead of the implementation of audit tasks must always improve the knowledge so that the application of knowledge can be maximized in practice. The novelty of this research from previous research is that the previous variables used Independence, Complexity of Tasks, and Auditor Competency on the Audit Quality variables, while this research uses Accountability and Integrity variables as independent variables, the research location was carried out in a different place, namely the previous research was carried out at KAP Bali while this research was conducted at KAP Medan City.]]>
<![CDATA[Corporate Social Responsibility, Company Value, and Company Size in Southeast Asia ]]>
<![CDATA[Leni Yulianti]]>;
<![CDATA[N Nugraha]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i2.61653
<![CDATA[This study aims to determine the relationship between company value and corporate social responsibility and company size. Method This research uses a quantitative methodology. Multiple regression analysis was used in the descriptive-verificative approach of the investigation. The research method used in this research is a quantitative approach companies served as the study's units of analysis. The research used a cross-sectional in Southeast Asia in 2022 which data is available at Thomson Reuters on the website https://www.refinitiv.com. The findings of this study showed that company value is positively impacted by corporate social responsibility while negatively impacted by company size. The findings of that study need for consideration by companies to implement policies related to corporate social responsibility and since it is a company size able to change investors’ views, therefore company goals are expected to include economic, environmental and social where the company is established. However, the companies also have to pay attention to the number and increase in total assets because high total assets a significant effect on high risk and competition. This study provides novel insights into the relationship between between corporate social responsibility and business value in the Southeast Asian region.]]>
