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INDONESIA
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Published by Universitas Pamulang
ISSN : 26148447     EISSN : 26157896     DOI : 10.32493
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in JABI is Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting and Corporate Sustainablity, Financial Accounting, Public Accounting Sector, Auditing, Accounting Information System and other accounting fields.
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue "Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)" : 3 Documents clear
Pengaruh Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi: Peran Efektivitas Pengendalian Internal Sebagai Pemediasi Bambang Jatmiko; Neva Livia Yusuf; Arif Wahyu Nur Kholid
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p61-77

Abstract

The study aims to examine the appropriateness of compensation and the effect of internal control effectiveness as mediating variable in influencing compliance to accounting rules on the accounting fraud tendencies. This is quantitative study which used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Kotabaru, South Borneo. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study find that the appropriateness of compensation and internal control effectiveness have positive effect on the accounting fraud tendencies of LGOs. In addition, compliance to accounting rules have positive effect on internal control effectiveness but internal control effectiveness cannot mediate the relationship between compliance to accounting rules and the accounting fraud tendencies significantly.
Pengaruh Kompensasi Manajemen dan Proporsi Dewan Komisaris Independen terhadap Tax Avoidance dengan Kepemilikan Institusional Variabel Pemoderasi Nanda Rahmalya; Suciati Muanifah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p48-60

Abstract

This study aims to determine the effect of management compensation and the proportion of independent commissioners on tax avoidance. With the moderating variable, namely institutional ownership. The sample for this research is industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Using a purposive sampling method with a population of 50 companies and a research sample of 6 companies with observations for 5 (five) years, namely the 2017-2021 period. The results of the study prove that (1) Management Compensation and the Proportion of Independent Commissioners have a simultaneous effect on Tax Avoidance. (2) Management Compensation has no effect on Tax Avoidance. (3) The proportion of Independent Commissioners has no effect on Tax Avoidance. (4) Institutional Ownership weakens the relationship between Management Compensation and Tax Avoidance. (5) Institutional Ownership weakens the relationship between the Board of Commissioners' Proportion of Tax Avoidance.
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Intra Kota Pekanbaru Fanny Dwina Putri; Meliza Putriyanti Zifi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p37-47

Abstract

We conducted this study at PT. Intra, a transportation services provider. This research aims to assess PT. Intra City Pekanbaru's economic performance in the wake of the COVID-19 pandemic. In other words, this is the target. The author of this study analyzed the company's financial performance using a quantitative descriptive approach. This is done so that the company's financial statements from the previous year can be analyzed and used as a benchmark for the upcoming year. From a profitability ratio perspective, the company's financial performance in 2019 and 2020 is not promising, as evidenced by the decline in percentage of each ratio; however, the company's financial performance is good when compared to industry standard values. If one looks at the company's 2019 and 2020 financial performance through the lens of the overall activity ratio, it will appear to be in a poor state. It's because the firm has less control over its assets, making it harder to turn a profit. When comparing the company's financial performance in 2019 and 2020, the liquidity ratio indicates that the company is doing well and will continue to do so in 2020. This is evident when we compare the liquidity of various markets. PT Intra is solvable if we look at its financial performance in 2019 and 2020 through the lens of solvency ratios. Short-term and long-term debt from 2019 to 2020 are both secured by the company's assets and capital.

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