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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 6 Documents
 1 
Search results for , issue "Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)" : 6 Documents clear
Faktor-Faktor Yang Mempengaruhi Perilaku Pengelolaan Keuangan Mahasiswa Politeknik Caltex Riau Hamdani Arifulsyah; Heri Ribut Yuliantoro; Abdi Bhayangkara
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p126-141

Abstract

This study aims to determine whether financial literacy represented by knowledge of basic financial skills, savings and credit, investment, risk management and the campus environment has an effect on financial management among students of the Caltex Riau Polytechnic. The data used is the result of a questionnaire distributed to all Caltex Riau Polytechnic Students. The research method used to analyze data and test hypotheses is multiple linear regression. The population of this study were all students of the Caltex Riau Polytechnic, totaling 2,055 people and 130 people who filled out the questionnaire, of this number, they had met the minimum number required in the Slovin formula. The results of this study indicate that knowledge of basic financial skills and risk management both have an effect on student financial management, while savings and credit, investment and campus environment each have no effect on student financial management. Keywords: Knowledge of basic financial skills, savings and credit, investment, risk management and the campus environment and student financial management
Pengaruh Ukuran Perusahaan dan Leverage terhadap Tax Avoidance Taslim Syahputra
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p%p

Abstract

This research aims to test whether company size and leverage affect tax avoidance. This research is quantitative research with associative methods, the data used is secondary data. The data analysis method used is panel data regression processed using Eviews version 10. The population used in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2017 - 2021, totaling 98 companies. The samples used in this research were non-cyclical consumer sector companies listed on the Indonesian Stock Exchange in 2017-2022, where sampling used a purposive sampling method and 33 companies were obtained. The results of this research show that company size has no effect on tax avoidance, while leverage has an effect on tax avoidance
Pengaruh Income Smoothing dan Corporate Sosial Responsibility terhadap Nilai Perusahaan Anggun Anggraini; Indawati Indawati; Yefita Lahagu; Holiawati Holiawati; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p%p

Abstract

This study aims to test and analyze the effect of Income Smoothing and Corporate Social Responsibility on Company Value. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 9 applications. The population in this study is all food and beverage companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data collection technique in this study is a purposive sampling technique with the results of 72 study populations into 22 research samples processed in this study. The results showed that Income Smoothing and Corporate Social Responsibility simultaneously affect the Value of the Companyn. While partially, Income Smoothing has no effect on Company Value and Corporate Social Responsibility has no effect on Company Value.
Pengaruh Good Corporate Governance dan Pandemi Covid-19 terhadap Financial Distress Herry Hernandes; Rizky Eriandani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p%p

Abstract

This research aims to provide information and prove empirically on the effect of good corporate governance (board size, institutional ownership, and managerial ownership) and the Covid-19 pandemic period on financial difficulties. This research is different from previous research because it adds the variable of the Covid-19 pandemic. This is due to the Covid-19 pandemic which has affected the country's economy so that researchers will look at the influence of Covid-19 in Indonesia. This study uses data for the period 2018 to 2021, the source of which is from the financial and annual reports of companies that have been listed on the Indonesia Stock Exchange. This study has 4 hypotheses that were tested with logistic regression. Because the dependent variable is categorical. The results of this study state that board size, institutional ownership, and the Covid-19 pandemic have an influence on financial distress. besides that, managerial ownership has no effect on financial distress 
Hubungan Integritas Auditor, Pengalaman dan Profesionalisme terhadap Kinerja Audit Rizal Mawardi; Nilakandita Maryam
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p%p

Abstract

This study aims to analyze the influence of the variables Auditor Integrity, Experience and Professionalism on Audit Performance. The research method used is a quantitative approach. The data used in this study are primary data in the form of a survey method, namely by distributing questionnaires to auditors who work at the Public Accountant Firm in Jakarta. The results of this study show that professionalism has a significant positive effect on auditor performance first. These results have implications for and support agency theory, where substantively professionalism shows a high level of work behavior in accordance with the code of ethics of the auditor's profession can increase public trust in the services provided by the auditor so that the professionalism of the auditor can be seen from the ability of the auditor, auditor's honesty, and responsibility. Second, the Work Experience Indicator shows a significant positive effect on audit performance. This provides evidence that the more experience the auditor has, the more it will influence his audit performance and the more he can find misstatements or audit risks in the field of a client effectively when carrying out his duties. The limitation in this study is the duration of the distribution of the questionnaire which coincides with the high season of work at Public Accountant Firm so that the number of respondent data does not reach the target
Pengaruh Tax Minimization, Foreign Ownership dan Bonus Plan terhadap Transfer Pricing Affipa Toharo; Siti Hailatul Fikriyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p%p

Abstract

This study aims to identify and provide empirical evidence regarding tax minimization, foreign ownership, and bonus plans for transfer pricing in raw goods companies listed on BEI for the 2017-2021 period. this type of research used is quantitative research. the number of samples in this study were 75 observational data from 15 raw goods companies which were obtained using the purposive sampling method. the data used is secondary data, namely in the form of annual financial reports obtained from the official website of  BEI and the official website of each company. the data analysis technique used is descriptive statistics and panel data regression analysis using eviews-12. the results of this study based on the simultaneous test state that tax minimization, foreign ownership and bonus plans have effect on transfer pricing. Tax minimization and bonus plan has a significant effect on transfer pricing, and foreign ownership has no significant effect on transfer pricing

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