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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Volume 21, Nomor 2, Tahun 2024" : 7 Documents clear
MEASURING CARBON DISCLOSURE FROM CEO CHARACTERISTICS Harjito, Yunus; Sutopo, Bambang
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.200-217

Abstract

This study aims to examine the influence of CEO characteristics with the proxies used, namely gender, foreign CEOs, and CEO impression management on carbon disclosure. The study takes data on mining sector companies listed on the Indonesia Stock Exchange with a coverage of 2019 to 2023 which includes 68 companies with a total of 340 data. The results showed that all CEO characteristics used in this study proved to have a positive and significant effect on carbon disclosure. The presence of a female CEO leading the company will improve the quality and environmental performance of the company, as well as carbon disclosure. In addition, the presence of foreign CEOs who have a foreign educational background also has a positive impact on corporate carbon disclosure. The narcissistic nature shown by CEOs in company reports through CEO impression management is also proven to have a positive and significant impact on carbon disclosure. All the results of this study are proven to confirm the statements contained in the upper echelon theory.
PRUDENCE ACCOUNTING: THE ROLE OF FINANCIAL DISTRESS, FREE CASH FLOW, AND CAPITAL INTENSITY IN ACCOUNTING DECISIONS Warhaeti, Heti; Rahmawati, Teti; Purnama, Dendi
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.218-233

Abstract

The Study analyzes the influence of financial distress, free cash flow, and capital intensity on prudent accounting. The research methods used are descriptive and verification methods. The population in this research is the 57 metal & mineral mining subsector companies listed on the Indonesia Stock Exchange in 2019-2022. The final sample was obtained from as many as 46 companies through the purposive sampling method, where the research was conducted for four years. The data collection technique used was non-participant. The analysis technique used is panel data regression analysis. The research results show that financial distress, free cash flow, and capital intensity influence accounting prudence. Economic distress, free cash flow, and capital intensity significantly positively affect prudence accounting.
ASSESSING THE IMPORTANCE OF SUPPLY CHAIN MANAGEMENT IN STRENGTHENING THE MSMES RESILIENCE IN THE TIME OF DISRUPTION Arkananta, Muhammad Bagas; Mcguinness, Gary
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.234-246

Abstract

In the current dynamic business landscape, organizations need to be able to quickly adjust to changing conditions and protect its business against various risks in order to stay competitive. Due to its severe disruption of global supply chains, particularly in the food sector, the COVID-19 pandemic has brought attention to the need for strong supply chain management (SCM) strategies. This study investigates how resilient MSMEs supply chains are, in case of Dfresto company as an MSME in the Indonesian food industry that benefited from the Covid-19 pandemic. In order to reduce the disruptions impact on the MSMEs level, the study identifies some important things that contribute to the supply chain resilience, such as the importance of having various suppliers and an organized distribution network. Moreover, the research proposes strategies for MSMEs to improve the resilience of their supply chains, like maintaining positive relationships with suppliers and having a short payment term to ensure a steady cash flow. The results could provide MSMEs with important information to build more sustain supply chain networks and better prepare for unanticipated circumstances in the future.  
IMPACT OF ESG REGULATIONS ON SUSTAINABLE BUSINESS PRACTICES: EVIDENCE FROM INDONESIA Hakim, Muhammad Taufiqul; Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.247-253

Abstract

This research project examines the correlation between ESG (Environmental, Social, and Governance) regulations and sustainable business practices among small and medium-sized enterprises (SMEs) in Indonesia. Through qualitative interviews and a review of relevant literature, this study seeks to identify the obstacles and advantages that Indonesian SME's encounter when attempting to incorporate ESG principles into their operations. Proactively promoting ESG-related policies to address environmental, social, and governance challenges has been the Indonesian government. However, little is known about the efficacy and implications of these regulations, specifically for SMEs with limited resources. By assessing the influence of ESG regulations on the behaviour of small and medium-sized enterprises (SMEs), this study aims to address this knowledge deficit by identifying barriers to adherence and viable approaches to promote sustainable entrepreneurship
FINANCIAL PERFORMANCE AND GOING CONCERN OPINION Putri, Eldiana Yanuar Anisa; Suryani, Ani Wilujeng
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.146-175

Abstract

The decline in business activities due to the COVID-19 pandemic worsened the company's financial condition and allowed the company to obtain a going concern opinion (GCO). The company obtains GCO when there is a risk that threatens business continuity. Management needs to maintain the company's financial condition in order to maintain the company's business continuity. This study aims to determine the effect of banking financial conditions using CAMEL analysis on GCO from 2019 to 2021. The CAMEL analysis used consists of capital adequacy, asset quality, management efficiency, profit, and liquidity. Logistic regression analysis is used to test the hypothesis and shows that inefficient management has a positive effect on GCO, while capital adequacy, asset quality, profit, and liquidity have no effect. Therefore, the company needs to maintain management efficiency by managing costs incurred from the income received properly so as to minimize GCO acquisition.
CEO Duality and Financial Performance During COVID-19 Dahlia, Renata; Permatasari, Yani
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.254-268

Abstract

This study aims to investigate the impact of CEO Duality on financial performance by examining manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. With a sample size of 844 companies selected based on specific criteria, data were collected from annual reports and audited financial statements. Utilizing multiple linear regression for analysis, the research findings suggest that CEO Duality does not significantly affect financial performance, both pre- and during the Covid-19 pandemic. However, its presence raises concerns about the independence of a company's board of directors, potentially influencing financial outcomes. The study concludes that CEOs and boards of commissioners demonstrate an understanding of their roles in achieving the company's objectives.
THE EFFECT OF LEVERAGE, THIN CAPITALIZATION, AND TAX HAVENS ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Fahmi, Muhammad; Yanti, Harti Budi
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.176-199

Abstract

This study aims to analyze the effect of leverage, thin capitalization, and tax havens on tax avoidance, with firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange. The sample consists of energy sector companies listed on the Indonesia Stock Exchange (www.idx.co.id) for the years 2021 to 2023, resulting in a final sample of 204 observations 87 companies selected using a purposive sampling technique. Data was analyzed using SPSS software with multiple regression analysis, descriptive statistics, classical assumption tests, and hypothesis testing that the research results are Leverage and Thin Capitalization both have a moderately positive and statistically significant correlation with tax avoidance Tax Havens shows a weak and non-significant effect on Tax Avoidance Leverage and thin capitalization both have a moderate and statistically significant influence on tax avoidance Tax Havens, which moderate firm size, have a marginally significant but limited influence on tax avoidance.

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