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JAE (Jurnal Akuntansi dan Ekonomi)
Published by Universitas Nusantara PGRI Kediri
ISSN : 27219313     EISSN : 25410180     DOI : https://doi.org/10.29407/jae.v6i2
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 270 Documents
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DAMPAK GREENWASHING TERHADAP INVESTASI KEBERLANJUTAN SERTA PERAN AUDIT SOSIAL DALAM IMPLEMENTASI TANGGUNG JAWAB SOSIAL Andri Faizal Priyanto; Bandiyono, Agus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23254

Abstract

The development of greenwashing practices carried out by companies has an impact on sustainability and community investments. This study aims to review the impact of greenwashing on investor interest and the growth of sustainability investment. In addition, this study also reviews the role of external social audit in the implementation and disclosure of social responsibility by companies. The research methods used in this study are literature review and content analysis. Literature review is carried out by identifying and synthesizing literature results from various sources of information related to greenwashing and disclosure of sustainability reports. Meanwhile, content analysis is used to add the necessary disclosure information in the discussion review. The results of this study conclude that greenwashing practices reduce investor interest in sustainability investments and external social audits have an important role in the prevention of greenwashing. This research also provides several proposals related to the role of external social audits to support the decline of greenwashing practices by companies. The results of this research are expected to be useful for stakeholders to play a role in the implementation of social responsibility and encourage sustainability investment.
PENGARUH PENDIDIKAN DAN PENGANGGURAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DI PULAU JAWA TAHUN 2010-2023 Shoolihah, Muhayyijah Fil Qurbah; Musyaropah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23281

Abstract

An important indicator for evaluating the success of a region's economic policies and determining the classification of a country as developed, developing or underdeveloped is the Human Development Index (HDI). The aim of this research is to find out how the Human Development Index (HDI) on the island of Java is influenced by unemployment (open unemployment rate) and educational characteristics (average years of schooling). The Central Statistics Agency (BPS) provides secondary sources in the form of data for 2010–2023 covering six provinces on the island of Java: DKI Jakarta, West Java, DIY, Central Java, East Java and Banten which are used in this research. Using E-Views 12 software, a multiple regression approach was used for analysis. The findings of this study show that the Human Development Index (HDI) is significantly influenced by a combination of these two factors. On the Human Development Index, the education variable has a fairly large positive influence, while the unemployment variable has a significant negative influence.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PROVINSI JAWA BARAT Cindriyanti; Susy Hambani; Saepul Anwar
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23402

Abstract

In building sustainable infrastructure and facilities, capital expenditure is an important factor that must be considered in addition to other expenditures. Regional revenues from PAD, DAU, and DAK can be used to improve public institution services and increase capital expenditure for economic growth. This study aims to analyze the influence of Regional Original Revenue, General Allocation Funds and Special Allocation Funds on Capital Expenditure of West Java Province in 2018-2022. This study uses a quantitative causality approach. The sampling method uses a saturated sampling technique. The results of this study show that Regional Original Revenue, General Allocation Fund and Special Allocation Fund simultaneously affect Capital Expenditure. Partially, Regional Original Revenue and General Allocation Fund have an effect on Capital Expenditure. Meanwhile, the Special Allocation Fund has no effect on Capital Expenditure.
THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH INDEPENDENT COMMISSIONERS AS A MODERATING VARIABLE Hadid Prastyo, Fatah; Pramono Sari, Maylia; Ekaviana, Dessy
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23467

Abstract

The purpose of this study was to analyze the effect of profitability, company size, and capital intensity on tax aggressiveness with independent commissioners as a moderation variable. The population in this study is the consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Samples were taken using non-probability techniques with purposive sampling method and obtained as many as 219 units of analysis. The results of this study is a positive effect but not significant profitability of tax aggressiveness. While the size of the company has a positive and significant effect on tax aggressiveness. Then capital intensity has a negative and significant effect on tax aggressiveness. Independent commissioners are not able to weaken the effect of profitability on tax aggressiveness, but independent commissioners are able to weaken the effect of company size and capital intensity on tax aggressiveness.
PENGARUH PENGANGGURAN DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP KEMISKINAN DI PROVINSI JAWA TIMUR Wahyu Putri Ani Winata; Wakhid Musthofa, Muhammad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23494

Abstract

AbstrakSebagai salah satu isu besar yang tampaknya sulit untuk diselesaikan sepenuhnya, kemiskinan membutuhkan upaya yang terus menerus dan berkelanjutan dari berbagai pihak. Masalah kemiskinan di Provinsi Jawa Timur saat ini menjadi genting, terkhusus di tiap-tiap daerah masih banyak yang menjadi kan faktor-faktor kemiskinan seperti pengangguran dan indeks pembangunan manusia. Berbagai projek pemerintah dengan menyangkut kemakmuran masyarakat di tiap-tiap daerah menjadi landasan untuk mengurangi tingkat kemiskinan yang tinggi. Studi ini memiliki maksud untuk mengetahui dampak pengangguran serta indeks pembangunan manusia terhadap kemiskinan yang ada di Provinsi Jawa Timur. Analisis data dalam penelitian ini menggunakan regresi linear berganda dengan metode OLS (Ordinary Least Square) dengan bantuan Eviews 12. Penelitian ini menggunakan data sekunder yang bersumber dari Badan Pusat Statistik (BPS) Jawa Timur. Hasil studi memaparkan bahwa pengangguran mempunyai dampak yang positif kepada kemiskinan. Sementara indeks pembangunan manusia mempunyai dampak negatif kepada kemiskinan yang ditemukan di Provinsi Jawa Timur Tahun 2015-2022.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN Zulfalailia; Faridah; Oktarida, Anggeraini
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23572

Abstract

The financial performance of regional governments in the regency/city of South Sumatra Province is the focus of this study, which seeks to identify the partial and simultaneous influences of regional original income, balancing funds, capital expenditures, and prosperity levels. This study makes use of secondary data derived from the Regency/City Budget Realisation Report for South Sumatra Province for the fiscal year 2018–2022, which is a part of the Regional Government Financial Report (LKPD). This study use multiple linear regression and the classical assumption test for its analysis. Research shows that (1) Original Regional Income significantly affects the financial performance of regional governments in a good way. (2) When it comes to the budgetary performance of regional governments, Balancing Funds are a major factor. (3) The financial performance of regional governments is unaffected by capital expenditures. (4) The fiscal health of municipalities is positively correlated with the degree of prosperity. There is a strong and substantial relationship between the level of prosperity, regional original income, balancing funds, capital expenditures, and regional government financial performance.
FAKTOR KARAKTERISTIK DIREKSI YANG MEMPENGARUHI PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN SEKTOR ENERGI Luh Gde Tiara Ary Putri; Susanto , Liana
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23622

Abstract

This research aims to obtain empirical evidence about the influence of CEO duality, boardsize, board gender diversity, and board meetings on earnings management of energy sector companies listed on the Indonesia Stock Exchange in 2020-2022. Sample was selected using purposive sampling method and the valid sample was 39 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 25 and Microsoft Excel 2013. The results of this study indicate that that CEO duality, board size, and board gender diversity have a significant negative effect on earnings management. Board meetings have no influence on earnings management. The implication of this study is the need to increase CEO duality, board size and board gender diversity in a company because it can provide more effective supervision that can reduce earnings management practices.
THE DETERMINAN CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA -, Lilik Nurhidayah; Novianty, Nadya; Yanti, Sari; Yusri, Yusri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23749

Abstract

company to measure, acknowledge, record, present and disclose carbon emissions. High levels emissions released companies are not commensurate with the disclosures they make, evidenced the low level carbon emission disclosures contained in sustainability reports. Companies should disclose carbon emissions in annual reports or sustainability reports. However, reporting carbonemissions in Indonesia still voluntary (voluntary disclosure). This research aims to determine the effect of growth, leverage and proper rating on carbon emission disclosure. This type of research uses associative research with a quantitative approach, with population of energy sector companies listed on the Indonesia Stock Exchange for 2020 -2022 period. The sampling technique used was purposive sampling, so sample of 16 companies was obtained. The data analysis technique uses partial least squares (PLS). Based on hypothesis testing, H1 has a p-value of 0.592 > 0.05 and a t-statistic value of 0.536 < 1.96, so growth has no effect on carbon emission disclosure. H2 has a p-value of 0.029 < 0.05 and a t-statistic value of 2,185 > 1.96, so leverage has a significant effect on carbon emission disclosure. H3 has a p-value of 0.000 < 0.05 and a t-statistic value of 4,149 > 1.96, so proper rating has a significant effect on carbon emission disclosure. Growth has no effect on carbon emission disclosure. Leverage and proper rating influence carbon emission disclosure.
PENGARUH KEPEMILIKAN INSTITUSIONAL, RISK MANAGEMENT COMMITTEE DAN INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA Alfikih, Galih Ikraam; Widiyati, Dian
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.23329

Abstract

In the face of economic growth and increasingly intense market competition, the business sector, especially industry, is required to adapt and manage performance effectively. The study aims to analyze the influence of institutional ownership, Risk Management Committee, and Intellectual Capital on Earnings Management. The research was carried out by analyzing the financial reports of companies in the industrial sectors listed on the Indonesian Stock Exchange during the period 2018 - 2022. The sample in this study 10 companies of the industry sectors that were listed in the Indonesia Stock Exchange over the period of 2018 - 2022 with purposive sampling technique. The data on this research is secondary data of the company's financial report that has been used as a sample of the research. The variables in this study are Institutional Ownership, Risk Management Committee, and Intellectual Capital as well as Earnings Management.Analysis of research results using EViews 10 software. The research results show that the best model is the Common Effect Model (CEM).The results of this study show that simultaneously Institutional Ownership, Risk Management Committee and Intellectual Capital have an influence on Earnings Management, Institutional Ownership has a influence upon Earnings Management, the Risk Management Committee has no influence over Earnings Management, Intellectual Capital has no influence over Earnings Management.
Factors Affecting Internal Audit Effectiveness with Application of Computer-Assisted Audit Techniques as a Moderating Variable Sianturi, Gomgom Parluhutan; Anwar, Choirul; Amrizal
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.24404

Abstract

Driven by the internal audit ineffectiveness and fraud cases occurrence in various ministries/agencies, this quantitative study examines contribution of competence, autonomy, managerial support, communication and use of Computer-Assisted Audit Techniques (CAATs) to internal audit performance in the Ministry of Finance Inspectorate General, using CAATs as a balancing variable. Data was obtained through purposive sampling survey with a questionnaire and analyzed with SmartPLS 3.0 software. The findings are that knowledge, autonomy, management assistance, communication and the use of CAAT all have positive and significant impacts on internal audit performance. In addition, CAAT use moderates the association between competence and internal audit effectiveness, but has no effect on the associations between independence, management support, or communication and internal audit effectiveness. This paper will fill a research need by analysing CAAT implementation as a moderating factor and how it influences internal audit effectiveness. It also calls for improved internal auditor competence, autonomy, management support and communication and best practice implementation of CAAT based on the organisational requirements.

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