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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 193 Documents
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Analisis Faktor yang Mempengaruhi Nilai Perusahaan Menggunakan Data Panel Imam Hidayat; Petty Aprilia Sari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p342-354

Abstract

The reason for this research is to dissect the variables that influence companies that are eligible to use board information. To have the option to give success to investors, organizations should have the option to draw in financial backers by keeping up with and producing great corporate worth. Many variables influence the worth of the organization, both inner and outside. These elements incorporate Institutional Proprietorship, Capital Construction, Organization Size. This examination was led with the assistance of EViewss rendition 9. The populace utilized was 65 organizations in the property and land area. This concentrate likewise utilized purposive inspecting strategy and acquired 34 examples that coordinated with the perception information rules, specifically 170 information. The outcomes show that institutional proprietorship has no impact on firm worth, while capital design and firm size to some degree influence firm worth.
Pengaruh Tunneling Incentive, Bonus Mechanism, Debt Covenant dan Tax Minimization terhadap Keputusan Transfer Pricing Amilia Riska; Saiful Anwar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p281-301

Abstract

Transfer pricing practices can be caused by a special relationship where the company can take advantage of the opportunities that exist in the company. This study was used to examine the variables of tunneling incentive, bonus mechanism, debt covenant, and tax minimization on transfer pricing decisions. This research uses the help of WarpPLS 6.0 software. The technique used is purposive sampling by determining the various criteria needed. This study shows that tunneling incentives have an effect on transfer pricing with the implication that the greater the share ownership, the higher the level of the company in conducting tunneling activities to influence transfer pricing decisions. The bonus given to the manager can be seen from the quality of the manager's work so that the greater the bonus received, the higher the company's motivation to carry out transfer pricing activities. Meanwhile, debt covenants and tax minimization have no effect on transfer pricing decisions. The implication is explained that if the reported profit is higher, it will lead to technical negligence and become the cause of the company not being interested in carrying out transfer pricing practices.
Analisis Tata Kelola Bank Syariah, Leverage, Manajemen Laba dan Kinerja Keuangan Tsarina Zenabia
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p355-372

Abstract

Corporate governance (CG) was still the first issue in predicted of behaviour of management and how are they managing their banking profits, while measurement of earnings using by modified Jones Models it was used to counting the value of accrual discretionary, and Return on Aset (ROA) as a proxied for financial performance. There are three structure models in this study, first models has proving that variable CG and Leverage had a significant effect on earning management the probability value of F statistic is shown at 0.000 < 0.05, adjusted R square value is 46.58%. The second model had found that variable CG and Leverage has a significant effect on financial performance, those probability value of F statistic shown at 0.008 < 0.05, adjusted R square value is 33.75%. Likewise, as the second model,  the third model has shown that all independent variables have a significant effect on the dependent variable, and the probability value F statistic has proved at 0.012 < 0.05 and the adjusted R square value shown at 32.79%. During periods of research indicated that Sharia Islamic Banking has been doing earnings management by increasing or decreasing profits.
Kinerja Return on Asset (ROA) Bank Umum Syariah dan Faktor yang Mempengaruhinya Siti Aisyah Nurrizqi Rahmadania
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p302-312

Abstract

The financial performance of Islamic banks shows that bank profits are the main thing in the survival of the company. This profit performance can serve to increase capital and anticipate potential losses from disbursed financing. This research has a purpose for the performance of ROA Profitability of Islamic Commercial Banks in terms of the bank's fundamental factors that influence it. The data analysis technique used is panel data regression on 14 Islamic Commercial Banks with a data period of 2015-2019. The results of this study indicate that ROA is significantly negatively affected by BOPO and Bank Size (Total Assets) and is positively influenced by CAR. 
Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur Benny Marciano; Ardiansyah Syam; Suyanto Suyanto; Nurmala Ahmar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p313-324

Abstract

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company's commitment to protecting the whistleblower's personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system.
Pengaruh Pendapatan Ijarah Terhadap Profitabilitas (ROA) Pada PT Bank Syariah Mandiri Tbk Periode 2015-2019 Suhartono Suhartono; Dyah Octavia; Fahmi Kamal; Lukman Hakim; Taat Kuspriyono; Teni Agustina
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p254-265

Abstract

One of the functions of the bank is to collect public funds which are used for the benefit of all parties. There are many factors that can increase bank profits in managing public savings. The purpose of this study is to determine the impact of ijarah income on profitability (ROA) in BSM. The data used by researchers is quantitative secondary data from the 2015-2019 period using statistical methods of correlation coefficient test, coefficient of determination test, and simple linear regression test. Where the data is processed using manual calculations with the SPSS v20 formula and application with the results of the correlation coefficient test of 0.906 or 90.6%, which means that the correlation level of ijarah income to profitability (ROA) is very influential with the degree of perfect correlation level. For the results of the determination coefficient test of 0.820 or 82% because the calculation results are close to 1, it means that ijarah income has a positive impact on profitability (ROA). Simple linear regression with a calculated F value of 82.848 with a significance level of 0.000, it can be concluded that there is an effect of Ijarah Income on Profitability (ROA).
Influence of Ethical Culture, Locus of Control, and Money Ethics on Ethical Perceptions of Tax Evasion Revan Mairjal; Nabila Qotrunnada; Tjoa Han Hwa
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p45-58

Abstract

This study aims to prove the ethical culture, locus of control, and money ethics on the ethical perception of tax evasion. The independent variables used in this study are ethical culture, locus of control, and money ethics, while the dependent variable is the ethical perception of tax evasion. This research was conducted at Pamulang University. The research method used is descriptive quantitative. The type of data used is primary data in a questionnaire distributed to Pamulang University Accounting Students online using a google form. Samples were collected by the accidental sampling method (convenience sampling). Respondents used for this study sample were 125 people with specific criteria to obtain 100 samples. Data processing using SPSS version 25.0 for windows by collecting data and related data is then calculated ethical culture, locus of control, and money ethics through testing using multiple linear regression analysis methods. This study indicates that partial ethical culture does not affect ethical perceptions of tax, locus of control affects the ethical perception of tax evasion, and money ethics has no effect on tax evasion. At the same time, the test results show that ethical culture, locus of control, and money ethics affect the ethical perception of tax evasion
Determinan dan Konsekuensi Carbon Emission Disclosure Ambarwati Ambarwati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p59-72

Abstract

This study aims to determine the effect of company characteristics on carbon emission disclosures and the effect of carbon emission disclosure on stock prices. The characteristics of the company in question are leverage, profitability and company age. The companies used as samples are oil, gas and coal companies in Non-Annex 1 member countries listed in the Osiris database. The observation period is from the start of the second commitment of the Kyoto Protocol. WarpPLS 7.0 application used to analyze data in this research. The test results show that leverage and company age have positive effect on carbon emission disclosure, whereas profitability has a positive effect on carbon emission disclosure but not significant. Furthemore carbon emission disclosure has a positive effect on stock prices.
Pengaruh Overconfidence Manajer Dan Capital Intensity Terhadap Penghindaran Pajak Yang Dimoderasi Oleh Kualitas Audit Elia Rossa
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p1-19

Abstract

This study aims to examine the moderating role of audit quality on the effect of manager overconfidence and capital intensity on tax avoidance. The sample samples selected using the purposive sampling method consist of Indonesia public manufacturing companies for the periode 2015-2019. It employs SEM-PLS to test the hypotheses. The results show that manager overconfidence has a negative and significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. Audit quality does not moderate the effect of manager overconfidence and capital intensity on tax avoidance. The study confirms that managers overconfidence reduces tax avoidance practices
Pengaruh Good Corporate Governance, Persistensi Laba dan Earning Growth terhadap Kualitas Laba Benarda Benarda; Desmita Desmita
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p73-88

Abstract

The purpose of this study was to determine the effect of good corporate governance, earnings persistence and earning growth on earnings quality. This study uses a sample of property, real estate and building construction companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data used in this research is secondary data. The data obtained and collected are then processed using the Eviews 11 application. The results of this study are jointly independent variables consisting of managerial ownership, institutional ownership, independent board of commissioners, audit committee, earnings persistence and earning growth affect earnings quality. Partially independent board of commissioners affect earnings quality, while managerial ownership, institutional ownership, audit committee, earnings persistence and earning growth have no effect on earnings quality.

Page 10 of 20 | Total Record : 193

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