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Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Search results for , issue "Vol 23, No 1 (2023)" : 10 Documents clear
Diversity of Book-Tax Conformity in Asean 4: Philippines, Indonesia, Malaysia, and Singapore Fiska Febrina; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.976

Abstract

This research aimed to determine the diversity of Book-Tax Conformity (BTC) between countries and industries in ASEAN 4. This research is descriptive-qualitative research. This research uses a sample of manufacturing and non-manufacturing companies listed on the Philippine Stock Exchange, Indonesia Stock Exchange, Bursa Malaysia, and Singapore Exchange. Limited from 2012-2018. The results of this research indicate that during the period 2012–2018 the movement of the BTC level in ASEAN 4 varies every year. Based on the results of different tests that have been carried out between industries in each country in ASEAN 4, it can be seen that there is a diversity of BTC between industries in the Philippines, Indonesia, and Malaysia. Meanwhile, in Singapore, there is no diversity of BTC between industries because there are no differences in tax regulations regarding the provisions of the inventory valuation method and the depreciation method regulated by the Singapore taxation authority for the manufacturing industry and non-manufacturing industries in Singapore in presenting the taxable profit report. Tujuan penelitian ini adalah untuk mengetahui keragaman Book-Tax Conformity (BTC) antar negara dan antar industri di ASEAN 4. Penelitian ini merupakan penelitian kualitatif deskriptif. Penelitian ini menggunakan sampel perusahaan manufaktur dan non manufaktur yang terdaftar di Bursa Efek Filipina, Bursa Efek Indonesia, Bursa Malaysia, dan Bursa Singapura. Dibatasi dari tahun 2012 hingga 2018. Hasil penelitian ini menunjukkan bahwa selama periode 2012 hingga 2018 pergerakan level BTC di ASEAN 4 bervariasi setiap tahunnya. Berdasarkan hasil uji beda yang telah dilakukan antar industri di masing-masing negara di ASEAN 4, terlihat adanya keragaman BTC antar industri di Filipina, Indonesia, dan Malaysia. Sedangkan di Singapura, tidak terdapat diversitas BTC antar industri karena tidak ada perbedaan peraturan perpajakan mengenai ketentuan metode penilaian persediaan dan metode penyusutan yang diatur oleh otoritas perpajakan Singapura untuk industri manufaktur dan industri non-manufaktur di Singapura dalam menyajikan laporan laba kena pajak.
The Role of Market Orientation, Financial Competence, Government Support For SME’s Innovation and Competitiveness Dian Indri Purnamasari; Fefra Irawati; Dekeng Setyo Budiarto
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.958

Abstract

The Covid-19 pandemic that has attacked all countries has made various businesses suffer losses, especially small businesses. Small businesses need the right strategy to be competitive in the market. This study will examine whether market orientation, financial competence, government support, and innovation are antecedents of the competitiveness of SMEs. This study uses 124 SMEs owners as research respondents. Questionnaires were administered offline and online and analyzed using Smart PLS to prove the hypothesis. The results show that the roles of market orientation, financial competence, government support, and innovation are the antecedents of innovation. This research has implications for the government to provide full support to SMEs owners to survive in the face of environmental uncertainty. Pandemi Covid-19 yang menyerang semua negara membuat berbagai bisnis mengalami kerugian, terutama usaha kecil. Usaha kecil membutuhkan strategi yang tepat untuk dapat bersaing di pasar. Studi ini akan mengkaji apakah orientasi pasar, kompetensi keuangan, dukungan pemerintah, dan inovasi merupakan anteseden dari daya saing UKM. Penelitian ini menggunakan 124 pemilik UKM sebagai responden penelitian. Kuesioner diberikan secara offline dan online yang dianalisis menggunakan Smart PLS untuk membuktikan hipotesis. Hasil penelitian menunjukkan bahwa peran orientasi pasar, kompetensi finansial, dukungan pemerintah, dan inovasi merupakan anteseden inovasi. Penelitian ini memberikan implikasi kepada pemerintah untuk mendukungan penuh pemilik UKM agar mampu bertahan dalam menghadapi ketidakpastian lingkungan.
Risiko Pembiayaan Pada Perbankan Syariah Kartiningsih Susilowati; Falikhatun Falikhatun
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.940

Abstract

This study aims to examine the impact of financing growth, bank capital, and funding liquidity on financing risk. We also set bank size and GDP growth as control variables. The dummy variable is used as an influence on financing risk before and during the Covid-19 pandemic. Our data were analyzed using panel data regression analysis. Quantitative research in the form of Islamic banking financial reports in Southeast Asian and Middle Eastern countries for 2012-2021 was selected as our sample with a total of 260 observations. We found that, two of the three variables were significant. Financing Growth has a significant negative effect on Financing Risk, Bank Capital has no effect on Financing Risk, and Funding Liquidity has a significant negative effect on Financing Risk. Penelitian ini bertujuan untuk menguji dampak pertumbuhan pembiayaan, permodalan bank, dan likuiditas pendanaan terhadap risiko pembiayaan. Kami juga menetapkan ukuran bank dan pertumbuhan PDB sebagai variabel kontrol. Variabel dummy digunakan sebagai pengaruh risiko pembiayaan sebelum dan saat pandemi covid-19. Data kami dianalisis menggunakan analisis regresi data panel. Penelitian kuantitatif berupa laporan keuangan perbankan syariah di negara Asia Tenggara dan Timur Tengah tahun 2012-2021 dipilih sebagai sampel kami dengan total 260 observasi. Kami menemukan bahwa, dua dari tiga variabel signifikan. Pertumbuhan pembiayaan berpengaruh negatif signifikan terhadap risiko pembiayaan, modal bank tidak berpengaruh terhadap risiko pembiayaan, dan likuiditas pendanaan berpengaruh negatif signifikan terhadap risiko pembiayaan.
Does Ownership Structure Affect Tax Avoidance? Yusuf Nur Arifin; An Nurrahmawati; Dian Perwitasari
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.1005

Abstract

Company owners are responsible for monitoring and making policies, including tax avoidance policies. This study aims to establish empirical evidence on the effect of ownership identities such as family ownership, institutional ownership, managerial ownership, and government ownership on tax avoidance practices. The purposive sampling method was employed from datasets covering non-financial firms listed on the Indonesian Stock Exchange during 2018-2021 leaving a total sample of 352 companies for the samples. Findings indicate that high family ownership in civil law jurisdictions encourages tax avoidance. Meanwhile, tax avoidance tendencies are reduced because institutional owners' breadth of knowledge and access to information prevents them from acting impulsively. Managerial ownership makes managers both agents and principles, thus suppressing short-term opportunistic desires, including tax avoidance practices. Lastly, no evidence that government ownership significantly affects tax avoidance practices. Pemilik perusahaan bertanggung jawab dalam mengawasi dan membuat kebijakan, termasuk kebijakan penghindaran pajak. Penelitian ini bertujuan memberikan bukti empiris pengaruh identitas kepemilikan berupa kepemilikan keluarga, kepemilikan institusional, kepemilikan manajerial, dan kepemilikan pemerintah terhadap praktik penghindaran pajak. Metode purposive sampling digunakan dari data perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama 2018-2021 sehingga menghasilkan 352 perusahaan sampel. Hasilnya ditemukan bahwa kontrol signifikan atas kepemilikan keluarga pada perusahaan di negara yang bersifat civil law mendorong praktik penghindaran pajak. Sebaliknya, luasnya pengetahuan dan akses informasi para pemilik institusional menghalangi pemilik institusional bertindak impulsive sehingga tendensi penghindaran pajak berkurang. Kepemilikan manajerial menjadikan manajer agent sekaligus principle sehingga menekan keinginan oportunis jangka pendek manajer termasuk praktik penghindaran pajak. Sedangkan variabel kepemilikan pemerintah belum memiliki bukti yang mempengaruhi praktik penghindaran pajak secara signifikan.
Determinan Pencegahan Fraud pada Pengelolaan Alokasi Dana Desa Gresitas Mahar Kristuti; Firda Ayu Amalia; Agung Prasetyo Nugroho Wicaksono
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.916

Abstract

This study aims to empirically prove and test the effect of internal control systems, spirituality, and trust on fraud prevention in village fund management. This type of research is included in associative research. The sample selection in this study used a purposive sampling technique. The data for this study were taken directly by distributing questionnaires to the Banyakan District and 9 villages in the Lot District with a total of 89 government staff as respondents. The criteria for respondents in this study were government staff who had worked for at least one year in the agency and handled village fund management. The questionnaire in this study was measured using a Likert scale. The data analysis technique in this study used the Partial Least Square (PLS) method with the SmartPLS 3.0 statistical tool. The data shows that the results of the internal control system on fraud prevention have no effect, while spirituality and trust have an effect on fraud prevention in the management of village funds in the Many Districts. Fraud adalah ancaman yang ada terhadap pemanfaatan sumber daya yang efektif. Kecurangan ini biasanya dilakukan oleh seseorang ataupun sekelompok orang untuk mendapatkan keuntungan pribadi maupun kelompok. Pada sektor pemerintahan, fraud telah menyebabkan banyak kerugian khususnya bagi masyarakat. Penyuapan, penyalahgunaan kewenangan, penggelapan aset negara, sampai pemerasan merupakan bentuk dari fraud yang terjadi di sektor publik. Hal ini dibuktikkan dari kasus korupsi dengan berbagai bentuk penyimpangan pada sektor pemerintah. Penyimpangan tersebut tentunya sangat merugikan keuangan negara yang sangat besar sehingga masyarakat sangat dirugikan. Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal, spiritualitas, dan kepercayaan terhadap pencegahan fraud. Jenis penelitian ini termasuk dalam penelitian asosiatif. Pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling. Penelitian ini diambil langsung dengan cara penyebaran kuesioner pada Kecamatan Banyakan dan 9 desa yang terdapat di Kecamatan Banyakan dengan total responden 89 staff pemerintahan. Pengolahan data menggunakan Smart PLS. Data menunjukkan bahwa sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud, sedangkan spiritualitas dan trust berpengaruh terhadap pencegahan fraud pada pengelolaan dana desa pada lingkup Kecamatan Banyakan.
Keragaman Gender Pengurus, Pengawas, dan Kinerja Koperasi di Indonesia Era Miftakhul Jannah; Tastaftiyan Risfandy
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.1040

Abstract

This research aims to investigate the role of gender diversity in the management board and supervisory board on the performance of cooperatives in Indonesia. This study utilizes financial report data from 5,841 cooperatives in 2019, obtained from the 2020 BPS survey and selected based on several criteria by the researchers. The results of the analysis in this article indicate that board diversity has a positive influence on cooperative performance, as proxied by asset profitability and equity profitability. However, this study found empirical evidence indicating that diversity in the supervisory board does not have any significant impact on performance. The results of this study emphasize that the role of gender diversity in cooperative performance depends on the position of women within the cooperative, whether they are in managerial or supervisory roles. Penelitian ini bertujuan untuk menginvestigasi bagaimana keragaman gender di dewan pengurus dan pengawas memiliki peran pada kinerja koperasi di Indonesia. Penelitian ini menggunakan data laporan keuangan tahun 2019 dari 5.841 koperasi yang bersumber dari survei BPS tahun 2020 dan telah diseleksi berdasarkan beberapa kriteria dari peneliti. Hasil analisis di dalam artikel ini menunjukkan bahwa keragaman pengurus berpengaruh positif terhadap kinerja koperasi yang diproksi dengan rentabilitas aset dan rentabilitas modal sendiri. Akan tetapi, penelitian ini menemukan bukti empiris yang menunjukkan bahwa keragaman pengawas tidak memberikan pengaruh apapun pada kinerja. Hasil penelitian ini memberikan penekanan bahwa peran keragaman gender pada kinerja koperasi tergantung dari posisi perempuan di dalam koperasi tersebut, apakah menjadi pengurus atau pengawas.
Dividend Payout Ratio, Free Cash Flow, and Share Repurchases in Indonesian Listed Companies Hidayatun Lisa; Zuraida Zuraida
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.1017

Abstract

The primary objective of this research is to examine the impact of the dividend payout ratio and free cash flow on share repurchases in Indonesian companies listed on the Indonesia Stock Exchange between 2016 and 2020. The study focuses on companies that engaged in share repurchases during the specified period. A purposive sampling technique was employed, resulting in a sample size of 36 share repurchase instances for the purpose of analysis. The financial statements of these companies were utilized as the data source, and a multiple linear regression analysis was conducted. The results of the study reveal a significant positive relationship between both the dividend payout ratio and free cash flow and share repurchases. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dividend payout ratio dan free cash flow terhadap share repurchases pada perusahaan yang tercatat di Bursa Efek Indonesia selama periode 2016-2020. Populasi dalam penelitian ini terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan pembelian kembali saham selama periode penelitian. Sampel penelitian ini terdiri dari 36 kegiatan pembelian kembali saham yang dilakukan selama periode penelitian. Data dalam penelitian ini dikumpulkan dari laporan keuangan perusahaan dan dianalisis menggunakan regresi linear berganda. Temuan dari penelitian ini menunjukkan adanya pengaruh positif dan signifikan baik dari rasio pembayaran dividen maupun arus kas bebas terhadap pembelian kembali saham.
The Influence of Family Control and Gender Diversity on Financial Performance: Leverage and Tangibility as Mediating Role Rizqa Anita; Giri Suseno; Muhammad Rasyid Abdillah; Aulia Rona Andira
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.1011

Abstract

The investigation of family control in enterprises and gender diversity has emerged as a compelling area of study in several nations, such as Indonesia. This research study aims to understand how leverage and tangibility mediate between family control, gender diversity on profitability, and sales growth; using PLS-SEM tools, this quantitative investigation involved 942 companies listed on IDX from the 2019-2021 period for analysis. Sampling was carried out using a purposive sampling method. The results showed that leverage and tangibility could not significantly mediate between family control, female directors on profitability, and sales growth. These results have implications for owners, management, and directors in that supervisory board characteristics, such as heterogeneity and family control, can influence debt and asset policies and help improve company performance. The investigation of family control in enterprises and gender diversity has emerged as a compelling area of study in several nations, such as Indonesia. This research study aims to understand how leverage and tangibility mediate between family control, gender diversity on profitability, and sales growth; using PLS-SEM tools, this quantitative investigation involved 942 companies listed on IDX from the 2019-2021 period for analysis. Sampling was carried out using a purposive sampling method. The results showed that leverage and tangibility could not significantly mediate between family control, female directors on profitability, and sales growth. These results have implications for owners, management, and directors in that supervisory board characteristics, such as heterogeneity and family control, can influence debt and asset policies and help improve company performance.
The Effect of Business Strategies and Financial Reporting Irregularities On Audit Annisaa Rahman; Judith Zakary; Rita Rahayu
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.997

Abstract

This research aims to examine and analyze the effect of business strategy and financial reporting irregularities on audit fees. Business strategy is measured by six comprehensive sizes: research and development ratios, employee ratios, revenue changes, sales load ratios, employee turnover ratios, and capital intensity. Financial reporting irregularities are measured by the indication of deviation of financial statements, and the audit fee is measured by the company's logarithmic number of audit fees. Sample selection using purposive sampling method and selected 314 companies that meet the criteria for this study. The research was conducted from 2017-to 2019. The results of this study indicate that financial reporting irregularities and business strategy have a significant effect on audit fees. In summary, the results of this study support the view that the company's financial information and the complexity of the business represented in the company's business strategy are essential considerations for auditors in setting audit fees. The research findings prove that a business strategy that represents the complexity of the company's business and indications of financial statement irregularities will affect the cost of external auditors. In general, this research has implications that management policies and actions will have an impact not only on operational costs, but also on agency costs. Minimizing irregularities financial statements will reduce the costs borne by the company. Therefore, shareholders must monitor the policies and actions taken by the company. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh strategi bisnis dan penyimpangan pelaporan keuangan terhadap fee audit. Strategi bisnis diukur dengan enam ukuran komprehensif: rasio penelitian dan pengembangan, rasio karyawan, perubahan pendapatan, rasio beban penjualan, rasio perputaran karyawan, dan intensitas modal. Penyimpangan pelaporan keuangan diukur dengan indikasi penyimpangan laporan keuangan, dan fee audit diukur dengan jumlah logaritma fee audit perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan terpilih 314 perusahaan yang memenuhi kriteria penelitian ini. Penelitian ini dilakukan dari tahun 2017 hingga 2019. Hasil dari penelitian ini menunjukkan bahwa penyimpangan pelaporan keuangan dan strategi bisnis berpengaruh signifikan terhadap fee audit. Secara ringkas, hasil penelitian ini mendukung pandangan bahwa informasi keuangan perusahaan dan kompleksitas bisnis yang direpresentasikan dalam strategi bisnis perusahaan merupakan pertimbangan penting bagi auditor dalam menetapkan fee audit. Temuan penelitian membuktikan bahwa strategi bisnis yang merepresentasikan kompleksitas bisnis perusahaan dan indikasi penyimpangan laporan keuangan akan mempengaruhi biaya auditor eksternal. Perusahaan sebaiknya meminimalisir kesalahan atau penyimpangan dalam laporan keuangan, agar tidak berdampak pada peningkatan fee audit. Secara umum, penelitian ini berimplikasi bahwa kebijakan dan tindakan manajemen akan berdampak tidak hanya pada biaya operasional, tetapi juga pada biaya keagenan. Meminimalkan penyimpangan laporan keuangan akan mengurangi biaya yang ditanggung perusahaan. Oleh karena itu, pemegang saham harus memantau kebijakan dan tindakan yang diambil oleh perusahaan.
Inclusive Economic Development in Indonesia: An Empirical Study of Local Government Contribution Muhtar Muhtar
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.1091

Abstract

This research attempts to present empirical evidence of the determinants of inclusive economic development in Indonesia, specifically from local government contribution. We use secondary data from the related government institutions in Indonesia in 2019, analyzed with multiple regression. Our analysis figures out that the local governments have reached a satisfactory level of inclusive economic development although the West Indonesian region still delivers better achievement than the East Indonesian region. Moreover, the empirical analysis demonstrates an insignificant effect on local government economic function development and local wealth that indicates the need for improvement. Meanwhile, the supervision conducted by the local government exhibits a positive effect on inclusive economic development that emphasizes the importance of the government's role in safeguarding public interest in the pursuit of local development improvement. The study provides several practical implications for local governments to increase their role in supporting inclusive economic development. First, the spending quality in local government must be improved from planning to realization. Local governments should also need to optimize the local wealth with optimum asset utilization to realize its potential benefit. Finally, adequate supervision must be maintained both in procedural and financial aspects in every program implementation so that inclusive economic development all over Indonesia. Penelitian ini berupaya memperoleh bukti empiris terkait determinan pembangunan ekonomi inklusif di Indonesia, khususnya dari kontribusi pemerintah daerah. Peneliti menggunakan data sekunder dari instansi pemerintah terkait di Indonesia pada tahun 2019 yang dianalisis dengan regresi linier berganda. Analisis kami menunjukkan bahwa pemerintah daerah telah mencapai tingkat pembangunan ekonomi inklusif yang cukup memuaskan meskipun wilayah Indonesia Barat masih memiliki pencapaian yang lebih baik daripada wilayah Indonesia Timur. Selain itu, analisis empiris menunjukkan pengaruh yang tidak signifikan dari belanja fungsi ekonomi pemerintah daerah dan kekayaan daerah yang mengindikasikan perlunya perbaikan. Sementara itu, pengawasan yang dilakukan oleh pemerintah daerah berdampak positif terhadap pembangunan ekonomi inklusif yang menekankan pentingnya peran pemerintah dalam menjaga kepentingan masyarakat dalam upaya peningkatan pembangunan daerah. Studi ini memberikan beberapa implikasi praktis bagi pemerintah daerah untuk meningkatkan peran mereka dalam mendukung pembangunan ekonomi inklusif. Pertama, kualitas belanja pemerintah daerah harus ditingkatkan dari perencanaan hingga realisasinya. Pemerintah daerah juga perlu mengoptimalkan kekayaan daerah dengan pemanfaatan aset secara optimal untuk merealisasikan potensi manfaat aset. Terakhir, pengawasan yang memadai harus dilakukan baik secara prosedural maupun finansial dalam setiap pelaksanaan program agar pembangunan ekonomi inklusif di seluruh Indonesia.

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