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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.
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Articles 2 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)" : 2 Documents clear
Pengaruh Leverage, Citra Perusahaan dan Sensitivitas Industri Terhadap Pengungkapan Corporate Social Responsibility Dimoderasi oleh Ukuran Perusahaan Mahfudyanto, Akhirul; Ruhiyat, Endang; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This research aims to examine and analyze the influence of leverage, company image and industry sensitivity on corporate social responsibility disclosure moderated by company size in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2017 to 2022. This type of research is research with an associative quantitative approach. The population of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. The sampling technique in this research is a purposive sampling technique with the results from 113 research populations becoming 34 research samples processed and 170 data processing. The data used is panel data obtained from secondary data collected using library and documentation methods. The data analysis method consists of descriptive statistical analysis, panel data regression and Moderated Regression Analysis (MRA) using Microsoft Excel and Eviews 10. The research results show that simultaneously leverage, company image and industry sensitivity influence corporate social responsibility disclosure. Meanwhile, partially, leverage and company image do not influence corporate social responsibility, but industry sensitivity influences corporate social responsibility disclosure. And environmental performance as a control variable influences corporate social responsibility disclosure in non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. Meanwhile, company size is unable to moderate the relationship between leverage and corporate social responsibility disclosure and the relationship between corporate image and corporate social responsibility disclosure, but company size can weaken the relationship between industry sensitivity towards disclosure of corporate social responsibility. This research can be used as material for consideration company decision making in contributing to the environment.
The Impact Of Artificial Intelligence Technology On The Accounting Profession Sri Mulyati; Lestari, Syifa Puji; Bt. Ab. Hadi, Siti Hajar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

The aim of this research is to determine the impact of the usefulness and convenience of artificial intelligence technology on the accounting profession based on the perspective of accounting students. This research includes survey research with questionnaires. The population in this study were 100 students from the Accounting Study Program at STIE Sutaatmadjha Subang and Islamic University Antarbangsa Selangor Malaysia. Sampling used the purposive sampling method. The sample in this study was 74 Accounting students from STIE Sutaatmadjha Subang and 26 Accounting students from the Islamic University Antarbangsa Selangor Malaysia. The data analysis technique uses Linear Regression Analysis techniques and independent simple t-test. The results of this research show that the usefulness and convenience of artificial intelligence have a positive effect on the accounting profession. The magnitude of the influence of the usefulness and convenience of Artificial Intelligence technology on the accounting profession is 33.5%.

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