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INDONESIA
Jurnal Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EQUITY mempublikasikan hasil penelitian dibidang ilmu akuntansi.
Arjuna Subject : -
Articles 208 Documents
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Komite audit memoderasi corporate social responsibility dan board structure terhadap manajemen laba riil Putri, Sarah Widyana; Ermaya, Husnah Nur Laela
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.5433

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari komite audit dalam memoderasihubungan antara CSR dan board structure terhadap manajemen laba riil. Populasi yang digunakandalam penelitian ini ialah perusahaan yang terdaftar pada LQ45 dalam periode tahun 2018 hinggatahun 2021. Sampel yang diperoleh dari penelitian ini dilakukan dengan menggunakan metodepurposive sampling yang menghasilkan 92 sampel perusahaan. Pengujian hipotesis yang dilakukanmenggunakan analisis regresi linear berganda yang menunjukkan bahwa variabel CSR dan variabelinteraksi dari Komite Audit dan Board Independence memiliki hubungan signifikan terhadapmanajemen laba riil. Sedangkan board size dan board independence serta moderasi komite auditdengan CSR dan board size tidak berpengaruh terhadap manajemen laba riil. Penggunaan variabelkontrol yakni profitabilitas tidak memiliki pengaruh terhadap manajemen laba riil. Kata Kunci: Manajemen Laba Riil; CSR; Board Size; Board Independence; Profitabilitas.
Corporate Social Responsibility, Koneksi Politik, dan Kompensasi Manajemen Terhadap Penghindaran Pajak: Studi Analisis Meta Musmiarny Nilammadi, Wa Ode; Adinda Suci Cahya Ningtyas; Dewi Prastiwi
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji hubungan corporate social responsibility (CSR), koneksi politik, dan kompensasi manajemen terhadap penghindaran pajak serta menyelidiki apakah perbedaan hasil penelitian terdahulu dimoderasi oleh perbedaan pengukuran corporate social responsibility (CSR) dan penghindaran pajak. Teknik analisis meta digunakan dalam penelitian ini untuk mengorganisasikan inkonsistensi hasil penelitian terdahulu serta mengidentifikasi faktor-faktor moderasi  yang mungkin menyebabkan inkonsistensi tersebut. Sampel penelitian ini berjumlah 25 artikel publikasi terindeks Sinta 2 dan 3 untuk selanjutnya dilakukan analisis kuantitatif. Hasil analisis meta menunjukkan bahwa CSR dan kompensasi manajemen berpengaruh positif terhadap penghindaran pajak. Hasil ini menunjukkan bahwa kedua faktor yang diteliti mendukung tindakan penghindaran pajak yang dilakukan oleh perusahan. Sementara itu, koneksi politik berpengaruh negatif terhadap penghindaran pajak. Penelitian ini juga menemukan bahwa perbedaan proksi pengukuran dalam mengukur penghindaran pajak dan CSR akan mempengaruhi hasil akhir penelitian. Penelitian ini diharapkan dapat berkontribusi terhadap studi empiris yang ada dengan memberikan bukti konklusif mengenai CSR, koneksi politik, kompensasi manajemen, dan penghindaran pajak. Kata Kunci: CSR, Koneksi Politik, Kompensasi Manajemen, Tax Avoidance, Analisis Meta.
The Influence of Green Innovation, Sustainability Reports, and Going Concern Opinion on Company Value Anggraini, Sylvia Putri; Arieftiara, Dianwicaksih
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

This study aims to determine the effect of green innovation, sustainability reports, and going concern opinion on firm value with firm size as the control variable. This study uses a quantitative method with secondary data types with a sample of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. Based on the purposive sampling technique with unbalanced panel data, 101 samples were obtained in this study. The data analysis technique used is Multiple Linear Regression analysis using STATA version 14 with a significance level of 5%. Meanwhile, going concern opinion has a significant negative effect on company value. It is hoped that this research can contribute to capturing the level of green innovation and its impact on company value, by also considering the quality of sustainability reports and going concern opinions. Keywords: Firm Value, Going Concern Opinion, Sustainability Report, Green Innovation.
Pengaruh Etika dan Pengalaman Auditor dalam Penentuan Tingkat Materialitas Audit Prasetyo, Dodi Eko; Nabila, Miftha; Meini, Zumratul
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh etika dan pengalaman auditor terhadap penentuan tingkat materialitas audit. Data dikumpulkan melalui kuesioner yang disebarkan kepada Kantor Akuntan Publik di Jakarta Timur dengan menggunakan metode sampling acak sederhana. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 26, meliputi uji normalitas, multikolinieritas, heteroskedastisitas, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa etika auditor berdampak negatif terhadap penentuan tingkat materialitas audit, sedangkan pengalaman auditor memberikan dampak positif. Kedua faktor ini terbukti secara signifikan memengaruhi keputusan auditor dalam menetapkan tingkat materialitas audit. Temuan ini memberikan wawasan baru mengenai faktor-faktor yang memengaruhi keputusan auditor, khususnya dalam penentuan tingkat materialitas audit, yang pada akhirnya dapat meningkatkan kualitas audit dan kepercayaan terhadap laporan keuangan.  Kata Kunci: Etika Auditor, Pengalaman Auditor, Materialitas.
Role of Financial Performance Determines the Sustainability of Operating Profit Growth Prasetiyo, Yudhi
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

During the COVID-19 pandemic that has hit the entire world, businesses are facing challenges in starting their business development due to financial factors. The movement of company profits shows business development, which is an indicator of business progress. The entity calculates and considers business conditions based on existing performance. The aim of this research is to observe and analyze how financial performance and business operational results influence the movement of company profits in various industrial companies on the Indonesia Stock Exchange from 2016 to 2021. This research uses a quantitative exploratory basis. The number of various industrial companies listed on the Indonesian Stock Exchange reached 126 companies. The purposive sampling process uses secondary data from the Indonesian Stock Exchange database. In this research, multiple regression is used to analyze. The research results show that the increase in profits is not significantly influenced by financial performance, which is measured by activity ratios, liquidity, profitability and solvency using the measurement proxies used in this research. Keywords: Ratio Activity; Ratio Liquidity; Ratio Profitability; Ratio Solvency; Profit Growth
The Effect of Sustainability Report Disclosure on Firm Value Kusharyanti, Kusharyanti; Simamora, Puput Melati
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i2.6392

Abstract

This study investigates the impact of presence and extent of sustainability reporting on firm value. The sample used in this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. We obtained data from mining sector companies that have published sustainability reports and annual reports. This research uses OLS regression for testing the impact of sustainability report disclosure on firm value. The results of the analysis show that the presence of a sustainability report affects firm value. However, the extent of sustainability report do not impact firm value. This study demonstrates that the existence of a sustainability report alone is enough to have an impact on company value and does not need a high score. This study advances the legitimacy hypothesis by providing further data on the significance of sustainability reports.
The Impact of the Level of Bank Competition on Credit Risk in ASEAN-5 Countries Natalena, Desi Putri; Viverita, Viverita
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

This research aims to determine the effect of bank competition on credit risk in ASEAN-5 countries. The sample used for this research are banks in ASEAN-5 with a total of 21 banks with a research period from 2011 - 2022. In this research, a panel data regression method was used using the Two Step Generalized Method of Moments (GMM). This research found that banks with higher competition level can reduce their credit. The results support the competition-stability theory. Banks can implement strategies to increase their competitiveness, such as product and service innovation, to reduce credit risk. In addition, banking regulators can use the results of this research to encourage healthy competition in the banking sector to strengthen financial system stability.
Effectiveness and Contribution of Local Taxes to Cirebon Regional Revenue Al-Hazmi, Raldin Alif
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.7661

Abstract

One of the cities that has a lot of potential for local revenue (PAD) is Cirebon City. Various events, such as concerts, dramas, entertainment, and national and international exhibitions, are organized in Cirebon City. The entertainment tax target for Cirebon City has increased as a result of the enactment of Law No. 1 Year 2022 on Financial Relations between the Central Government and Local Government. Descriptive quantitative approach methodology was used in this study.  PAD of Cirebon City in 2017-2022, projection of entertainment tax revenue, and realization of entertainment tax are the statistical data used in this study. According to the study findings, the entertainment tax of Cirebon City has an effectiveness rate of 72.87% from 2017 to 2022 despite having less stringent requirements and a very low contribution rate of 1.42%. In order to help the Cirebon City Government to maximize the potential of its area to generate tax revenue in accordance with the predetermined objectives, this study intends to provide knowledge related to the analysis of the effectiveness and contribution of entertainment tax.   Keywords: Contribution, Effectiveness, Entertainment Tax, Local Tax, Local Revenue.
The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion Ghardini, Annisa; Yusralaini; Safitri, Devi
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8022

Abstract

The aim of this study is to evaluate and experimentally demonstrate the impact of financial conditions, audit duration, profitability, and opinion shopping on the going concern opinion. The research employs numerical methodologies and secondary sources of information to examine the population of mining enterprises listed on the Indonesia Stock Exchange among 2017 until 2021. The sample in this research was 25 mining companies within 5 years, with purposive sampling as a technique for taking the sample. In the analysis process, this study used logistic regression. The results showed that financial condition variables had a partial impact on going-concern audit opinion. However, audit tenure, profitability, and opinion shopping have not been significantly impacted on going-concern assessment.  It is hoped that this research can subsequently be used to develop theory related to going-concern audit opinion and may be applied by companies and independent auditors to improve understanding of the factors that impact these opinions.   Keywords: Audit Tenure; Financial Condition; Going-Concern Audit Opinion; Opinion Shopping; Profitability.
Green Innovation, Green Intellectual Capital, and Organizational Green Culture on Competitive Advantage: Evidence from High-Profile Sector Companies in Indonesia Dewi, R Rosiyana; Ananda, Salwa Utami
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8116

Abstract

This research aims to assess the effects of Green Innovation, Green Intellectual Capital, and Organizational Green Culture on Competitive Advantage. A quantitative approach is used, relying on secondary data. The sample consists of companies listed on the Indonesia Stock Exchange that have a high-profile status in sectors including energy, basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare from 2020 to 2022. Purposive sampling was employed to select the sample. Over the last three years, 55 companies contributed to a total of 165 research samples. The study utilized panel data regression analysis with the help of Econometric Views (EVIEWS) 12 software. The results show that Green Innovation, Green Relational Capital, and Organizational Green Culture have a positive impact on Competitive Advantage. Conversely, Green Human Capital and Green Structural Capital did not have an effect on the company’s Competitive Advantage. Keywords: Competitive Advantage, Green Innovation, Green Intellectual Capital, Organizational Green Culture.

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