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<![CDATA[THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON COMPANY PERFORMANCE IN SHARIA GENERAL BANKING ]]>
<![CDATA[Intan Nia Maulida]]>;
<![CDATA[Srihadi Winarningsih]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i2.2222
<![CDATA[The research is focused on how characteristics of audit committee affect the company performance. The audit committee characteristics as independent variable is measured by audit committee size, independence of audit commitee, and audit committee meeting frequeny, as the dependent variable, the company performance is measured by return on assets ratio (ROA). To analyze the data this research is using descriptive statistic analysis, the method to test the hypothesis is using multiple linear regression. By several category that applied using purposive sampling, the research is using eleven sharia general banks in Indonesia. The study results shown that the audit committee size and audit committee meetings frequency affected company performance. Then the independence of audit committee has no influence to company performance. Simultaneously, audit committee characteristhics are statistically affected the company performance. Based on this research the company is expected to pay more attention to aspects - aspects that can support return on assets, company management should improve the performance of the audit committee in maximizing the rate of return on assets. This means this study can drawn an implication that the greater size of the audit committee can improve the performance of the audit committee in an effective oversight function in maintaining company performance.]]>
<![CDATA[STRUKTUR KEPEMILIKAN DAN KONSERVATISME AKUNTANSI ]]>
<![CDATA[Krismiaji Krismiaji]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i2.2358
<![CDATA[This research investigates the effect of ownership structure on accounting conservatism in companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sampling was carried out using a purposive method and produced a sample of 149 companies with a total of 447 company-year observations. Conservatism is measured using the accrual method while ownership structure is calculated using the Herfindahl index. This study obtained evidence that concentrated ownership structure positively affects accounting conservatism. This research contributes to the literature by introducing a hybrid approach in the form of the Herfindahl index in measuring the density or density of share ownership.]]>
<![CDATA[TINGKAT KESEHATAN BANK DAN STRUKTUR MODAL TERHADAP RETURN SAHAM ]]>
<![CDATA[Ahmad Yani]]>;
<![CDATA[Intan Zulinda Santosa]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i2.1821
<![CDATA[This study aims to examine the effect of bank health and capital structure on stock returns in banking companies. The research population is all banking companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was selected using purposive sampling method in order to obtain 11 banking companies. The data analysis used multiple linear regression analysis. The results showed that the indicators of bank health, namely the risk profile, income, and capital as well as capital structure (leverage) have an influence on stock returns. In addition, indicators of good corporate governance as an indicator of bank health have no effect on stock returns. The health bank needs the attention of the management as its responsibility in improving the company in order to obtain high stock returns. The better the health level of the bank, the higher the stock return will be.]]>
<![CDATA[REVISITING THE RELATION BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE ]]>
<![CDATA[Rizqy Aiddha Yuniawati]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i2.2217
<![CDATA[This study aims to determine the effect of environmental performance on corporate financial performance. The method used in this research is a descriptive research method with a quantitative approach. The population in this study are textile companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling, which is a textile company that is listed on the Indonesia Stock Exchange and publishes financial statements in 2017-2018 and has participated in the Company Performance Rating Program. The type of data used is secondary data with the documentation data collection method from the official website of the Indonesia Stock Exchange. The analysis tool used is linear regression. Environmental performance is measured by the company's performance in the PROPER (environmental performance rating program in environmental management). Financial performance is measured by returns on assets (ROA). Based on research result, it can be concluded that environmental performance has not significant effect on the company's financial performance. This study contributes to the environmental accounting literature especially for sustainable development. This study is expected to provide considerations to further increase awareness of environmental performance by making accurate disclosure principles.]]>
<![CDATA[PERAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Aisha Hanif]]>;
<![CDATA[Hadiah Fitriyah]]>;
<![CDATA[Rizky Eka Febriansah]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i2.2264
<![CDATA[This study aims to determine the role of environmental performance on company performance with corporate social responsibility as a mediating variable. This research was conducted on all manufacturing companies that participated in the company performance rating (PROPER) program and companies listed on the Indonesia Stock Exchange during the period 2016-2018. The research method used is to use PLS (Partial Least Squares), namely SEM (Structural Equation Method) based on variance. The results of this study indicate that environmental performance has no effect on financial performance, environmental performance has an effect on corporate social responsibility, corporate social responsibility has no effect on financial performance, corporate social responsibility is unable to mediate the effect of environmental performance on corporate financial performance. The results of this study have implications for the company, namely as an evaluation material for companies in order to increase the quantity and quality of environmental management and their social responsibility activities so as to obtain positive feedback from the community and ultimately improve company performance which is proxied by increased corporate profits.]]>
<![CDATA[PERAN BELANJA NEGARA DALAM PROGRAM PENURUNAN STUNTING ]]>
<![CDATA[Muhammad Heru Akhmadi]]>;
<![CDATA[Iyas Theresia Pasaribu]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i2.2499
<![CDATA[The allocation of state expenditures in the APBN or APBD is one of the determinants of achieving development goals in Indonesia. On the health function, government spending can accelerate the reduction of stunting. The government really hopes that the funds released can be optimally absorbed in accordance with the applicable payment mechanism. This research aims to see the role of government spending, through the Special Allocation Fund (DAK) scheme, reducing stunting in the province of North Sumatra in 2019. This research uses a qualitative method through a case study approach. The research location was conducted at the North Sumatra Provincial Health Office. The results showed that the performance of the absorption of Physical DAK in the health sector for the stunting reduction program reached 82.9% of the budget allocation. This absorption achievement was not optimal. Several things that affect the low performance are due to the mismatch of components in the Budget Implementation List (DPA) and in the KPPN KRISNA application. in terms of the fund management mechanism, it is in accordance with the regulations and there are no obstacles or problems in the implementation of spending. The results of this study are expected to provide an analysis of budget absorption to help map and improve the effectiveness of the output of activity programs and the application of the concept of value for money.]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI DAN ASIMETRI INFORMASI TERHADAP PARTISIPASI ANGGARAN YANG MEDIASI KESENJANGAN ANGGARAN ]]>
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i2.2001
<![CDATA[This study aims to determine the direct effect of information asymmetry and organizational commitment on budget participation through budget gaps and the indirect effect of information asymmetry and organizational commitment on budget participation through budget gaps. The population of this study were all employees at 28 Koperasi Pegawai Republik Indonesia (KPRI). The total sample of 122 respondents was selected through purposive sampling. Methods of data collection through methods using questionnaires and literature study. The results showed that information asymmetry has no direct effect on budget participation. Organizational commitment affects budget participation and organizational commitment affects budget gaps. In addition, organizational commitment and budget participation do not directly affect budget gaps. Information asymmetry and information commitment through budget participation have no effect on budget gaps. Increasing participation in budgeting is considered to reduce budgetary slack. The participation budget can also improve the performance of employees or employees because they feel responsible for the budget that is jointly prepared.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENT: MANAGERIAL ENTRENCHMENT SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Steven Khosasi]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v7i1.2869
<![CDATA[Abstrak: Penelitian ini bertujuan menguji pengaruh managerial entrenchment terhadap hubungan tanggung jawab sosial perusahaan (CSR) dengan praktik manajemen laba. Data yang digunakan adalah semua perusahaan sektor manufaktur yang terdaftar di BEI periode 2016-2018. Proksi yang digunakan untuk mengukur managerial entrenchment adalah kepemilikan saham CEO dan masa jabatan CEO. Pengolahan data menggunakan moderated regression analysis. Hasil penelitian yang diperoleh menyatakan bahwa tanggungjawab sosial perusahaan berpengaruh negatif terhadap manajemen laba, sedangkan masa jabatan CEO dan kepemilikan saham CEO tidak memberikan pengaruh terhadap hubungan tanggung jawab sosial perusahaan dengan manajemen laba. Selain itu, pada penelitian ini juga menemukan bahwa masa jabatan CEO memiliki pengaruh yang signifikan terhadap kesenjangan tanggung jawab sosial perusahaan. Penelitian ini memberikan implikasi bahwa walaupun managerial entrenchment tidak merusak hubungan CSR dan tindakan manajemen laba, namun managerial entrenchment menentukan jenis aktifitas CSR yang dilakukan perusahaan. Abstract: This study aims to examine the effect of managerial entrenchment on the relationship between corporate social responsibility (CSR) and earnings management practices. The data used are all manufacturing sector companies listed on the IDX for the 2016-2018 period. The proxies used to measure managerial entrenchment are CEO's share ownership and CEO's tenure. Data processing using moderated regression analysis. The results obtained indicate that corporate social responsibility harms earnings management. At the same time, the tenure of the CEO and CEO's share ownership does not affect the relationship between corporate social responsibility and earnings management. In addition, this study also found that CEO tenure has a significant influence on the corporate social responsibility gap. This study implies that although managerial entrenchment does not damage the relationship between CSR and earnings management actions, managerial entrenchment determines the company's types of CSR activities.]]>
<![CDATA[KESEJAHTERAAN MASYARAKAT, FAKTOR POLITIK, DAN MANAJEMEN RISIKO ORGANISASI TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Luky Arjun Darmawan]]>;
<![CDATA[Kuwat Slamet]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v7i1.3033
<![CDATA[Abstrak: Penelitian ini bertujuan untuk meneliti seberapa besar pengaruh kesejahteraan masyarakat, faktor politik, dan manajemen risiko organisasi terhadap pertanggungjawaban keuangan daerah yang diwakilkan oleh opini audit. Populasi penelitian ini adalah seluruh pemerintah daerah yang ada di Indonesia sebanyak 542 pemerintah daerah. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 435 pemerintah daerah. Data penelitian berupa data sekunder yang diperoleh melalui lembaga-lembaga terkait pada periode tahun 2017—2019. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kesejahteraan masyarakat dan sistem pengendalian internal memiliki pengaruh positif terhadap opini audit laporan keuangan Pemerintah Daerah, sedangkan faktor politik, berupa jangka waktu terhadap pemilu dan politik dinasti, dan audit internal tidak memiliki pengaruh signifikan terhadap opini audit laporan keuangan Pemerintah Daerah. Berdasarkan hasil penelitian ini, pemerintah daerah pada periode selanjutnya untuk melakukan evaluasi yang akurat terhadap faktor yang perlu diprioritaskan dalam mendorong pertanggungjawaban kinerja dan keuangannya dengan meningkatkan kesejahteraan masyarakat dan sistem pengendalian internal. Abstract: This study aims to examine how much influence public welfare, political factors, and organizational risk management have on local financial accountability represented by audit opinion. The population of this study is all local governments in Indonesia as many as 542 local governments. This study use purposive sampling method and obtained 435 local governments. Research data in the form of secondary data obtained through related institutions in the period 2017-2019. Data analysis using multiple linear regression method. The results showed that public welfare and the internal control system had a positive influence on the audit opinion of the local government's financial statements, while political factors, in the form of a period of time on elections and dynastic politics, and internal audit did not have a significant effect on the audit opinion of the local government's financial statements. Based on the results of this research, the local government in the next period to conduct an accurate evaluation of the factors that need to be prioritized in encouraging performance and financial accountability by improving the welfare of the community and the internal control system.]]>
<![CDATA[KEBIJAKAN UTANG PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Pandu Adi Cakranegara]]>;
<![CDATA[Etty Susilowati]]>;
<![CDATA[Dian Sukma Deti]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021) ]]>
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DOI: 10.34204/jiafe.v7i1.2933
<![CDATA[Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana perusahaan pertambangan mengelola kebijakan pendanaannya dengan menggunakan kebijakan utang jangka pendek dan jangka panjang. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode regresi linier berganda. Dalam penelitian ini dibangun dua model yaitu model utang jangka pendek dan model utang jangka panjang. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Data yang digunakan adalah data panel, yaitu data berbagai variabel perusahaan dari tahun 2014 hingga 2019. Penelitian ini memberikan kontribusi pada ilmu keuangan terutama yang berkaitan dengan struktur modal yaitu pemilihan kebijakan utang. Model yang lebih mampu memberikan penjelasan tentang kemampuan berutang manajemen adalah model utang jangka pendek. Faktor profitabilitas dan likuiditas yang menjadi pendorong manajemen untuk melakukan utang jangka pendek. Ketika perusahaan memiliki profitabilitas dan likuiditas yang tinggi maka manajemen akan lebih yakin untuk mengambil utang jangka pendek. Sementara itu faktor yang mempengaruhi utang jangka panjang adalah kemampuan manajemen untuk membayar bunga utang.Abstract: This study aims to find out how mining companies manage their funding policies using short-term and long-term debt policies. This research is a quantitative research using multiple linear regression method. In this study, two models were built, namely the short-term debt model and the long-term debt model. The sampling method used is purposive sampling method. The data used is panel data, namely data on various company variables from 2014 to 2019. This research contributes to financial science, especially those related to capital structure, namely the selection of debt policies. The model that is more capable of providing an explanation of management's debt capability is the short-term debt model. Profitability and liquidity factors are the driving force for management to undertake short-term debt. When the company has high profitability and liquidity, management will be more confident to take on short-term debt. Meanwhile, the factor that affects long-term debt is the management's ability to pay interest on the debt.]]>
