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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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Articles 346 Documents
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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.
Pengungkapan Human Capital, Nilai Perusahaan, dan Cost of Capital pada Perusahaan Manufaktur di Indonesia Pujiastuti, Nur; Rahmawati, Isna Putri
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (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.v23i2.1027

Abstract

This research aims to obtain empirical evidence regarding the effect of human capital disclosure on firm performance. The population used in this study is manufacturing companies registered on the Indonesia Stock Exchange (IDX) from 2020 to 2021. The purposive sampling technique is used to determine the final sample of 276 observations. This study has two dependent variables: firm value as measured by Tobin's Q and Cost of Capital as measured by Weighted Average Cost of Capital (WACC). Data processing is performed using multiple linear regression analysis techniques. The results show that HC disclosure has a positive affects firm value. Furthermore, HC disclosure negative affects the Cost of Capital. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh pengungkapan human capital (HC) terhadap nilai perusahaan dan cost of capital. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 sampai dengan tahun 2021. Teknik purposive sampling digunakan untuk menentukan sampel akhir sebanyak 276 observasi. Penelitian ini memiliki dua variabel dependen yaitu nilai perusahaan yang diukur dengan Tobin's Q dan Cost of Capital yang diukur dengan Weighted Average Cost of Capital (WACC). Pengolahan data dilakukan dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengungkapan HC berpengaruh positif terhadap nilai perusahaan. Selain itu, pengungkapan HC berpengaruh negatif terhadap Cost of Capital.
[Retracted] Debt Maturity Structure and Firm Life Cycle: Empirical Evidence from Asean Countries Juliana, Rita
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (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.v23i2.1063

Abstract

This article was retracted due to the following reasons: Article: Debt Maturity Structure and Firm Life Cycle: Empirical Evidence from ASEAN Countries. Volume 23 Number 2 Author: Rita Juliana The publisher has retracted this article with the reason of duplicate submission. Author of the paper agreed with the reason.
Pentingkah Keahlian Forensik Bagi Auditor Internal Pemerintah Rohana, Kartika; Sudaryati, Erina
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (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.v23i2.1025

Abstract

Kasus fraud yang semakin meningkat dari tahun ke tahun membawa peringkat corruption perceptions index (CPI) Indonesia menurun dari posisi 85 ditahun 2019 menjadi 110 ditahun 2022. Kenaikan kasus dan arah audit yang mulai fokus pada pencegahan fraud membuat seorang auditor harus dibekali dengan kompetensi berupa keahlian diantaranya keahlian forensik. Penelitian dilakukan bertujuan untuk mendapatkan bukti empiris pentingnya keahlian forensik bagi auditor internal pemerintah. Penelitian merupakan penelitian kualititatif yang mendeskripsikan pertanyaan penelitian. Informan penelitian adalah auditor dengan sertifikasi forensik dan dipilih dengan beberapa kriteria. Hasil penelitian menemukan, keahlian forensik penting bagi seorang auditor baik sebagai assurance maupun colsuting terlebih mendeteksi dan mencegah fraud. Keahlian forensik dapat diterapkan auditor saat melakukan audit keuangan, kepatuhan operasional maupun perhitungan kerugian negara. Pelaksanaan tugas auditor akan berjalan optimal jika faktor lain mendukung seperti komitmen pimpinan, auditee yang kooperatif, serta auditor bertugas sesuai kode etik. Selanjutnya dengan adanya penelitian diharapkan pemangku kebijakan memberikan keahlian yang tepat bagi auditor untuk mendukung pelaksanaan tugas, salah satunya dengan membekali keahlian forensik maupun keahlian lainnya. Kontribusi penelitian bagi auditor diharapkan lebih aktif untuk terus meningkatkan kompetensi dan kecakapannya. Kebaruan penelitian ini adalah menunjukkan bahwa keahlian forensik penting dimiliki auditor dengan catatan faktor lain turut mendukung pencegahan fraud

Page 30 of 35 | Total Record : 346

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