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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 341 Documents
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Analisis Kesiapan Pengakuan dan Pengkuran Contractual Service Margin dalam Implementasi PSAK 74 Kontrak Asuransi Pada PT X Suryani, Irma; Mita, Aria Farah
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1256

Abstract

Kompleksitas Contractual Service Margin (CSM) saat implementasi PSAK 74 (efektif tahun 2025) menjadi tantangan bagi perusahaan asuransi sehingga diperlukan penelitian untuk mengevaluasi kesiapan salah satu perusahaan asuransi BUMN, PT X dalam pengakuan dan pengukuran CSM serta menganalisis isu signifikan dalam pengakuan dan pengukuran CSM tersebut. Penelitian ini dilakukan dengan metode kualitatif melalui studi kasus dengan teknik tringulasi serta instrumen penelitian berupa wawancara semi terstruktur dan dokumentasi. Hasil penelitian menunjukkan bahwa PT X masih dalam proses persiapan (data dan sistem TI, sumber daya manusia serta prosedur) dalam pengakuan dan pengukuran CSM. Adapun isu signifikan yang harus diperhatikan PT X yaitu profitabilitas dan keberlanjutan perusahaan, sumber daya manusia, kompleksitas data saat dan setelah masa transisi, CSM Engine, pajak penghasilan pada masa transisi dan penentuan tingkat diskonto.
Board of Directors Diversity and Carbon Emissions Disclosure Hidayah, Muslikhah Nur; Purnomowati, Nasyiah Hasanah; Cummings, Lorne
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1204

Abstract

The purpose of this study is to examine the effect of board of directors diversity which includes gender, tenure, educational background, and age on carbon emissions disclosure. It is an empirical study of energy sector companies in Southeast Asia from 2017-2021. Sample selection was undertaken by nonprobability sampling using a purposive sampling model. Based on this technique, a sample of 29 companies was obtained with a total of 145 observations that could be used. The analysis method used in this research is multiple linear regression analysis. The results of this study indicate that gender diversity and tenure have a positive effect on the disclosure of carbon emissions. Diversity of educational background does not affect the disclosure of carbon emissions and age diversity has a negative effect on the disclosure of carbon emissions.
Determinan Adopsi Penggunaan Teknologi Informasi pada Badan Usaha Milik Desa Arista, Denty; Nugrahaningsih, Putri; Rahmawati, Labbaika Dwi Ayu; Saputra, Zaim Arif Eko; Tiaramurti, Galuh
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1218

Abstract

This study aims to measure the level of each behavioural factor on the acceptance and use of information systems of entities without public accountability in the Madiun Regency. The Unified Theory of Acceptance and Use of Technology (UTAUT) model measures the relationship between behaviour and technology. Factors influencing behaviour, such as performance expectations, behavioural intentions, and trust, have a close relationship in adopting information systems in a BUMDes organization in Madiun Regency to develop an information system platform that becomes a hub between micro business entities and buyers. However, the acceptance of micro business entities towards the information system is still less than optimal, which is based on dissatisfaction with the internet infrastructure and facility conditions, which harms the acceptance of technology adoption. This study used a quantitative approach using regression analysis. The entire population of micro entities, totalling 76, became respondents in this study. The results indicate that behavioural factors in the form of technological readiness, organizational readiness, and the external environment positively affect the use of information technology.
Corporate Governance dan Tax Avoidance pada Perusahaan Pertambangan Sulardi, Sulardi; Pramudya, Richard Arya
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1213

Abstract

This research aimed to determine the effect of corporate governance, which is proxied by the proportion of independent commissioners, managerial ownership and institutional ownership, on tax avoidance in mining sector companies listed on the IDX during the 2018-2022 period. The research sample comprised 14 companies, with 70 observations from the purposive sampling method. The company’s annual report data was analyzed using the multiple linear regression method, SPSS. Research findings show that the proportion of independent commissioners is not proven to influence tax avoidance. On the other hand, managerial ownership shows a significant negative effect on tax avoidance, while institutional ownership shows a significant positive effect on tax avoidance.
Agresivitas Pajak dan Pengungkapan Corporate Social Responsibility: Komposisi Direksi Sebagai Variabel Moderasi Saman, Saman; Abdillah, Pujangga; Yahya, Raihan Fahrisal
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1245

Abstract

This research aims to understand the impact of tax aggressiveness on Corporate Social Responsibility Disclosure (CSRD) and to test the board of director as a moderating variable that can enhance the influence of tax aggressiveness on CSRD. The study utilizes 462 annual reports of companies from the period 2021–2023 listed on the Indonesia Stock Exchange as a sample for moderated regression analysis (MRA) using STATA software. The findings indicate how tax aggressiveness affects CSRD as determined by the Global Reporting Initiative (GRI). In other words, the higher the tax aggressiveness, the more companies can reduce CSRD. The research also demonstrates that board of director as a moderating variable empirically enhances the influence of tax aggressiveness on CSRD. This study underscores the importance of director board in the development of CSRD strategies and the corporate world's position. Therefore, promoting director board in corporate decision-making will assist governments and key policymakers worldwide in achieving the Sustainable Development Goals (SDGs).
Forensic Accounting Skills and Auditor Self-Efficacy: Empirical Evidence From Indonesia Amalia, Firda Ayu; Syamsiyah, Khoirun Nisa'; Syam, Dhaniel
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1352

Abstract

This study investigates the relationship between auditor self-efficacy and forensic accounting skills in detecting fraud. The data in this study are primary data with the sampling technique in this study using the purposive sampling method with the help of a questionnaire tool distributed to 138 auditors in Indonesia. The data analysis technique used in this study uses structural equality modeling (SEM) partial least squares (PLS) to test the hypothesis with the help of a tool in the form of Smart-PLS. The results of this study indicate that auditor self-efficacy is significantly correlated with technical and analytical skills, effective communication skills, psychosocial skills, accounting and audit skills. The originality of this study is to focus on forensic accounting skills in Indonesia and analyze how these skills improve Auditor Self-Efficacy (ASE) in detecting produces important information about auditor efficacy and competence.
CEO Power dan Penghindaran Pajak pada Perusahaan Pertambangan di Indonesia Diastuti, Evita Marcella; Adiati, Arum Kusumaningdyah
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1357

Abstract

This study aims to examine the relationship between CEO power and tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research population consists of mining sector companies listed on the IDX during the 2018-2022 period, using purposive sampling as the sample selection method. Sixty-four mining sector companies over five years were selected as the research sample. The data analysis technique employed in this study is panel data analysis. The results of the analysis show that CEO power has a negative effect on tax avoidance, indicating that the more powerful the CEO, the less likely the company is to engage in tax avoidance practices. Firm size and inventory intensity do not affect tax avoidance, whereas profitability and leverage have positive and negative effects on tax avoidance, respectively. This study contributes to the literature on the factors influencing tax avoidance.
Peran Pengetahuan Perpajakan dan Religiusitas Terhadap Kepatuhan Wajib Pajak pada Usaha Mikro dan Kecil Kais, Muhammad; Urumsah, Dekar; Rosita, Rosita
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
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.v24i2.1314

Abstract

Tax revenue is the primary source of national income, making tax compliance an important aspect in enhancing the potential of state tax revenues. By adopting attribution theory, this study aims to examine the influence of tax understanding, applicable tax sanctions, and religious beliefs (religiosity) on tax compliance among micro and small enterprises (MSEs) engaged in e-commerce, as well as gender and business age as moderating factors. A quantitative approach and SEM-PLS analysis were used to test the research model. The moderating effects of gender and business age were tested using multigroup analysis. The sample for this study consisted of 100 MSE taxpayers conducting electronic transactions in the Special Region of Yogyakarta. The results of this study show that tax understanding and religiosity have a positive effect on tax compliance in e-commerce SMEs. However, no empirical evidence was found to support the influence of tax sanctions on tax compliance. Furthermore, both gender and business age do not play a moderating role.
ESG Performance and Dividend Policy: Role of Board International Experience Aulia, Sandra; Hambali, Ahmad; Johari, Razana Juhaida; Lim, Ivy B.; Cura, Christopher T.
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
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.v25i1.1493

Abstract

This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance on corporate dividend policy, as well as the moderating role of the board of directors' international experience in this relationship. With the growing global focus on sustainability, ESG has become a crucial factor in corporate strategy, not only enhancing reputation and competitiveness but also representing social responsibility. Previous studies have shown mixed results regarding the influence of ESG performance on corporate financial outcomes, particularly on dividend policy. This study focuses on companies in the ASEAN region, where corporate governance and investor protection tend to be weaker compared to developed countries. Analysis of data from ASEAN companies indicates that higher ESG performance is associated with more stable dividend policies. Additionally, the international experience of board members is found to positively impact dividend policy directly but does not strengthen the relationship between ESG performance and dividend policy. These findings contribute to a deeper understanding of the role of ESG and board characteristics in dividend policy, providing valuable insights for stakeholders in evaluating corporate sustainability practices.
Optimalisasi Kinerja Perusahaan: Interaksi Pengungkapan Keberlanjutan dan Intellectual Capital dengan Keunggulan Kompetitif sebagai Pemoderasi Chairunnisa, Nurlaila Maysaroh; Murwaningsari, Etty
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
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.v25i1.1451

Abstract

This research investigates the influence of sustainability disclosure and intellectual capital on company performance, while also assessing the moderating role of competitive advantage in this relationship. The study focuses on energy sector companies listed on the IDX from 2019 to 2023, utilizing unbalanced panel data encompassing 210 company-year observations. The findings reveal that sustainability disclosure positively impacts company performance, whereas intellectual capital has no significant effect. Furthermore, competitive advantage does not moderate the relationship between sustainability disclosure, intellectual capital, and company performance.

Page 33 of 35 | Total Record : 341

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