Jurnal Aplikasi Akuntansi
Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan.
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<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN DAN ESG TERHADAP EFISIENSI MODAL INTELEKTUAL ]]>
<![CDATA[Santoso, Karina]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.379
<![CDATA[The progress of the current era of globalization is slowly changing the company's view from a labor-based business to a knowledge-based business. The knowledge-based business is based on the ability and proficiency of the company's individuals. This is what makes the company focus on increasing intellectual capital. Several factors, such as ownership structure and Environmental, Social and Governance (ESG) activities, are thought to influence the efficiency of intellectual capital because both reflect the entity's intellectual capital. This research aims to determine the effect of ownership structure (managerial ownership, institutional ownership, foreign ownership, government ownership) and ESG activities on the intellectual capital efficiency of non-financial sector companies listed on IDX in 2018-2022. The purposive sampling technique was used and resulted in 78 companies that met the criteria. The research was conducted using multiple linear regression analysis via SPSS 23. The results of the research show that managerial ownership does not affect intellectual capital efficiency. The research results also reveal that institutional ownership and ESG activities have a positive effect on intellectual capital efficiency. On the other hand, foreign ownership and government ownership have a negative effect on intellectual capital efficiency. The results of the research provide an overview for companies regarding the influence of ESG activities on company reputation, contribution, and quality. On the other hand, ownership variables can provide an overview of the company regarding the influence of share ownership on company decisions.]]>
<![CDATA[INDONESIA’S TAX LANDSCAPE: UNVEILING CBCR AND TAX HAVENS WITH INSTITUSIONAL OWNERSHIP ]]>
<![CDATA[Khoirunnisa, Desi Pratiwi Adhila]]>;
<![CDATA[Abdani, Fadlil]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.386
<![CDATA[This study examines the effects of country-by-country reporting (CbCR) and the utilization of tax havens on tax avoidance strategies while taking into account the moderating effect of institutional ownership. This study employs purposive sampling techniques to evaluate data from 140 businesses listed on the Indonesia Stock Exchange (IDX) in Indonesia from 2013 to 2022. The data analysis is conducted using Eviews 13 software. The research findings suggest that the adoption of CbCR is successful in mitigating tax avoidance strategies. Conversely, tax havens have a negligible effect on tax avoidance. Institutional ownership has the ability to minimize the impact of CbCR by diminishing the correlation between CbCR and tax avoidance. Nevertheless, the presence of institutional ownership does not mitigate the effect of tax havens on the adoption of tax avoidance strategies. This study enhances comprehension regarding the functions of CbCR, tax havens, and institutional ownership in relation to tax avoidance in Indonesia. The practical ramifications of this study include the implementation of CbCR policies to improve corporate transparency and the exploration of various factors that influence tax procedures at the company level in Indonesia.]]>
<![CDATA[PENGARUH PENGUNGKAPAN ESG DAN NET FOREIGN FLOW TERHADAP NILAI PERUSAHAAN SEKTOR MANUFAKTUR ]]>
<![CDATA[Suharto, Ade Buwono]]>;
<![CDATA[Subiyantoro, Edi]]>;
<![CDATA[Cahyaningsih, Diyah Sukanti]]>;
<![CDATA[Zuhroh, Diana]]>;
<![CDATA[Sitinjak, Norman Duma]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.389
<![CDATA[Motivasi penelitian didasarkan atas kebutuhan mendasar untuk memperlihatkan fenomena yang terjadi pada kondisi ekstrem dan memberikan pertimbangan yang layak secara empiris bagi investor terutama pada masa krisis dengan mempertimbangkan faktor apa saja yang mempengaruhi nilai perusahaan. Teknik analisa yang digunakan dalam penelitian ini menggunakan analisis regresi data panel untuk menganalisis pengaruh pengungkapan ESG, Net Foreign Flow dan ROA terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur dengan sampel yang diperoleh sebanyak 137 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan kinerja keuangan memiliki pengaruh yang dominan sedangkan pengungkapan ESG dan Net Foreign Flow tidak memiliki pengaruh terhadap nilai perusahaan. Respons pasar lebih dominan terhadap kinerja keuangan perusahaan, maka kesadaran para pelaku pasar akan pelaksanaan bisnis hijau perlu mendapat perhatian khusus ataupun secara berkala dapat ditingkatkan dan BEI perlu lebih mempublikasikan data ESG sebagai sarana edukasi bagi investor. Dominasi aksi jual oleh para investor untuk menghindari kerugian menyebabkan kondisi pasar yang tidak stabil. Mempertimbangkan kondisi yang ada di pasar modal, maka pelaksanaan pembelian kembali saham melalui SEOJK Nomor: 3/SEOJK.04/2020 sudah tepat untuk mengurangi fluktuasi pasar yang terjadi.]]>
<![CDATA[PENGARUH COMPUTER ANXIETY, COMPUTER ATTITUDE, DAN PEMAHAMAN AKUNTANSI TERHADAP PENGGUNAAN SOFTWARE AKUNTANSI ]]>
<![CDATA[Sadalipa, Amrina Rosada]]>;
<![CDATA[Nurabiah, Nurabiah]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.404
<![CDATA[Dengan kemajuan teknologi yang pesat mengharuskan mahasiswa khususnya mahasiswa akuntansi untuk memiliki keahlian dalam menggunakan teknologi terutama komputer. Namun hal tersebut dapat menjadi kendala karena ada berbagai faktor yang memengaruhi keahlian seseorang dalam menggunakan teknologi. Riset ini bertujuan untuk mengetahui pengaruh kecemasan berkomputer, sikap berkomputer, dan pemahaman akuntansi terhadap penggunaan perangkat lunak akuntansi. Riset ini menggunakan pendekatan kuantitatif asosiatif. Pemungutan sampel menggunakan metode sensus di mana jumlah sampel sebanyak 286. Data diperoleh dengan menyebarkan kuesioner melalui Google Forms. Pengolahan data menggunakan SmartPLS. Temuan menunjukkan bahwa penggunaan software akuntansi dipengaruhi secara negatif oleh computer anxiety. Di sisi lain, penggunaan software akuntansi dipengaruhi secara positif oleh computer attitude dan pemahaman akuntansi. Riset ini memberikan wawasan terkait tingkat kecemasan, sikap terhadap teknologi komputer, dan pemahaman akuntansi yang dapat memengaruhi penggunaan perangkat lunak akuntansi. Hasil penelitian ini dapat memberikan implikasi dalam pengembangan teknologi informasi akuntansi dengan meningkatkan persepsi positif terhadap teknologi dan pengembangan kurikulum akuntansi.]]>
<![CDATA[DAMPAK GREEN INTELLECTUAL CAPITAL TERHADAP GREEN INNOVATION DALAM MENINGKATKAN NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN ]]>
<![CDATA[Kurniawati, Kurniawati]]>;
<![CDATA[Widiayana, Widiayana]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.409
<![CDATA[Meningkatnya kepedulian masyarakat global terhadap isu-isu lingkungan hidup telah mengakibatkan meningkatnya tekanan dan pengawasan dari para pemangku kepentingan. Untuk itu penting diteliti seberapa besar pengaruh atau peranan dari green innovation dalam meningkatkan nilai perusahaan melalui kinerja keuangan. Selain itu penelitian ini juga akan melihat kontribusi green intellectual capital dalam meningkatkan green innovation. Hasil penelitian ini memperlihatkan bahwa keberadaan green intellectual capital dapat menstimulasi terciptanya green innovation, di mana green innovation sendiri juga terbukti mampu meningkatkan nilai perusahaan melalui kinerja keuangan. Hasil penelitian ini mendorong industri menghasilkan produk-produk yang ramah lingkungan dan inovatif agar tercipta peningkatan nilai perusahaan melalui pertumbuhan di sektor kinerja keuangan. Dunia usaha juga perlu menumbuhkembangkan green intellectual capital agar banyak menghasilkan ide-ide dalam menciptakan green innovation.]]>
<![CDATA[KOMITE AUDIT MEMODERASI PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Mannuela, Christina]]>;
<![CDATA[Kurniawati, Kurniawati]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v9i1.414
<![CDATA[Penelitian ini bertujuan untuk meneliti mengenai pengaruh asimetri informasi, leverage, dan kinerja keuangan dengan komite audit sebagai pemoderasi terhadap manajemen laba. Dengan teknik purposive sampling ditentukan sampel berjumlah 43 sampel perusahaan sub sektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia tahun 2020-2022. Penelitian ini bersifat kualitatif dengan metode analisis Moderated Regression Analysis (MRA) dengan software SPSS 25. Hasil penelitian ini menunjukan leverage dan kinerja keuangan berpengaruh terhadap manajemen laba. Asimetri informasi tidak berpengaruh terhadap manajemen laba. Komite audit terbukti mampu memoderasi pengaruh kinerja keuangan terhadap manajemen laba. Komite audit tidak mampu memoderasi pengaruh asimetri informasi dan leverage terhadap manajemen laba.]]>
<![CDATA[KUALITAS PROSES AUDIT: TASK COMPLEXITY DAN LOCUS OF CONTROL DENGAN TABK SEBAGAI MODERASI ]]>
<![CDATA[Elina, Jelita Frisca]]>;
<![CDATA[Darmastuti, Dewi]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v9i1.417
<![CDATA[The COVID-19 pandemic has driven significant transformations in audit practices, particularly through the shift towards remote auditing. The focus of this research is to examine the influence of Task Complexity and Locus of Control on Audit Process Quality with Computer-Assisted Audit Techniques (CAAT) as a moderating variable. This study employs a quantitative research method with primary data collection through questionnaires and Likert scales. The research sample consists of 100 auditors working in Public Accounting Firms in DKI Jakarta, selected using purposive sampling method. Data analysis is conducted using Structural Equation Modeling (SEM) through the SmartPLS 4.0 program with a significance level of 0.05. Findings indicate that Task Complexity has a significant negative impact on Audit Process Quality, while Internal Locus of Control has a significant positive influence. Conversely, External Locus of Control does not significantly affect Audit Process Quality. CAAT as a moderating variable weakens the relationship between Task Complexity and Audit Process Quality. However, CAAT does not strengthen the relationship between Internal Locus of Control and Audit Process Quality, and it does not influence the relationship between External Locus of Control and Audit Process Quality. The implications of this research lie in a more comprehensive understanding of components influencing audit process quality, contributing to the enhancement of audit practices in the digital era.]]>
<![CDATA[THE INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE ]]>
<![CDATA[Pramisti, Aprilia Arifatul]]>;
<![CDATA[Istiqomah, Dyah Febriantina]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v9i1.423
<![CDATA[This research was conducted to analyze the relationship between ESG and company value and the role of financial performance variables as mediation between the two. The sample in this research is the energy company sector listed on the Indonesia Stock Exchange (BEI). By implementing good ESG, a company can improve quality, credibility and public trust. Increasing a company's attractiveness also attracts more investors to invest, so that a company can also improve its financial performance. Thus, good financial performance indicates effective ESG practices, so this can increase the company's value for investors. The sample for this research is companies listed on the Indonesian stock exchange in the energy sector consisting of 42 companies with a 2 year period from 2021 to 2022. The statistical tool used is the e-views 12 program with a quantitative approach through the method used for mediation regression analysis multiple. It is known that research shows that ESG influences company value and company financial performance. However, financial performance is not able to directly increase company value, this is proven by the financial performance variable which is proxied by ROA showing less than optimal figures so that it is unable to mediate the relationship between ESG and company value. This research supports the development of the application of ESG practices in energy companies in order to improve the company's credibility and attract more investors in the future.]]>
<![CDATA[DETERMINANTS OF TAX AVOIDANCE IN LQ45 COMPANIES WITH COMPANY SIZE AS A MODERATION ]]>
<![CDATA[Tyas, Farradesty Cahyaning]]>;
<![CDATA[Dosinta, Nina Febriana]]>;
<![CDATA[Astarani, Juanda]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v9i1.430
<![CDATA[This research investigates the determinants of tax avoidance with company size as a moderation. Regarding the increase in environmental social governance (ESG) investment since 2013 in Indonesia, this research uses eight LQ45 companies for 2013-2023. This research uses Moderated Regression Analysis. The results show that profitability, financial distress, and asset turnover significantly influence tax avoidance. In contrast, company size and ESG do not influence tax avoidance. Although company size can moderate profitability on tax avoidance, it cannot moderate financial distress, asset turnover, and ESG on tax avoidance. This research contributes to expanding understanding regarding tax avoidance through agency theory and legitimacy in providing academic literature. This research implies that a company's financial performance can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing profits.]]>
<![CDATA[PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20 ]]>
<![CDATA[Maulida, Maulida]]>;
<![CDATA[Rahmazaniati, Linda]]>;
<![CDATA[Vonna, Sari Maulida]]>;
<![CDATA[Mahdani, Said]]>;
<![CDATA[Fatmayanti, Fatmayanti]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v9i1.432
<![CDATA[This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.]]>
