JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
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.
Articles
193 Documents
<![CDATA[Pengaruh Cash Flow dan Leverage terhadap Cash Holding ]]>
<![CDATA[Ratih Setyo Rini]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v1i1.y2022.p20-28
<![CDATA[This study aims to determine the Influence of Cash Flow and Leverage on Cash Holding, an Empirical Study on Manufacturing Companies in the Food and Beverage Sub-sector listed on the Indonesia Stock Exchange in 2015-2020. This type of research is quantitative where to get a sample of 66 data using the purposive sampling method. This study uses secondary data from the annual report on the idx.go.id web which is then processed by panel data regression analysis using EViews 10. The results of this study are simultaneously that cash flow and leverage have a significant effect on cash holding. Partially, cash flow has no effect on cash holding. However, partially leverage has a negative effect on cash holding]]>
<![CDATA[Analisis Keputusan Pembagian Dividen yang Dipengaruhi oleh Investment Opportunity Set, Free Cash Flow, Kebijakan Hutang dan Collateralizable Assets ]]>
<![CDATA[Agris Haryanto Prakasa]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v1i1.y2022.p89-106
<![CDATA[The background of this study is begins with the high intensity of competition that occurs in go public companies in the Bursa Efek Indonesia. The purpose of this study is to find out the amount of dividends distributed by the company and find out what factors affect the distribution of company dividends. Samples used in this study are obtained 20 companies, the company's sample consists of secondary data collected for data processing. 20 companies are samples that selected from index LQ45 population and constantly listing in index LQ45 since 2018-2020. The process of data processing using statistica tools Eviews-10. The final result of this study are simultaneously IOS, FCF, Leverage, and CA has significant affect to dividend policy; while the variable of leverage has negative affect but IOS, FCF, CA has no affect toward the dividend policy.]]>
<![CDATA[Praktik Green Banking dalam Memediasi Pengaruh Corporate Social Responsibility terhadap Kinerja Perusahaan Perbankan ]]>
<![CDATA[Hayu Mas Wrespatiningsih]]>;
<![CDATA[Luh Putu Mahyuni]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v1i1.y2022.p29-44
<![CDATA[A company must pay attention to the surrounding environment so that the activities carried out by the company do not have a negative impact on the surrounding environment. This research aims to provide empirical evidence of the role of green banking practices in mediating the effect of corporate social responsibility (CSR) on the performance of banking companies. This research was conducted on banking companies listed on the IDX for the period 2018 to 2020. This research is included in quantitative research with the type of data used being secondary data. Data was collected by the documentation method. The population of this research is all banking companies listed on the IDX for the period 2018 to 2020 totalling 44 companies. The data were then analyzed using path analysis techniques. This study provides empirical evidence that CSR has a significant positive effect on green banking practices, but this study did not succeed in obtaining a significant effect of CSR on the performance of banking companies. The performance of banking companies is significantly affected by green banking practices. This study also finds that green banking practices are not significantly able to mediate the effect of CSR on the performance of banking companies]]>
<![CDATA[Corporate Social Responsibility, Konservatisme Akuntansi, Timeliness dan Earning Rensponse Coefficient dengan Leverage sebagai Variabel Moderasi ]]>
<![CDATA[Holiawati Holiawati]]>;
<![CDATA[Astri Melani Rizky]]>;
<![CDATA[Endang Ruhiyat]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i1.y2022.p107-121
<![CDATA[The aim of this research is to determine the effect of corporate social responsibility, accounting conservatism and timeliness and then leverage it as a moderate variable toward earning response coefficient in consumer goods sub-sector manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during 2016-2019. This research is a quantitative study with 28 total samples which is there are 112 data researched. Based on the T-test it result is known that the accounting conservatism variable and leverage-moderated corporate social responsibility variable affect toward earning response coefficient. The timeliness variable and leverage-moderated timeliness have a negative influence on the earning response coefficient. Meanwhile, the corporate social responsibility variable and the leverage-moderated accounting conservatism are not affected by the earning response coefficient]]>
<![CDATA[Pengaruh Pengungkapan Sistem Pengendalian Internal terhadap Nilai Perusahaan dengan Agency Cost Sebagai Mediator ]]>
<![CDATA[Miranda Ariani]]>;
<![CDATA[Weli Weli]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p149-164
<![CDATA[This study aims to analyze the effect of internal control disclosure on firm value and Agency Cost as a mediator. The measurement of the internal control disclosure variable follows the standard guidelines for the internal control system of commercial banks issued by the Financial Services Authority (Number 35/SEOJK.03/2017) and Bank Indonesia (Lamp. SE No. 5/22/DPNP dated September 29, 2003) which consists of of 15 criteria. Firm value is measured by Tobin's Q while agency cost is measured by management ownership. The data analysis method is descriptive statistical analysis and hypothesis testing using path analysis with PROCESS, on SPSS Version 25. The population of this study is all banking companies listed on the Indonesia Stock Exchange in 2016-2019. Based on the research criteria that have been determined, there are 18 banking companies with 59 sample data. The results of hypothesis testing indicate that the internal control disclosure variables and agency costs have an effect on firm value. However, the research results do not provide empirical support for the mediating effect of agency costs. The practical implication of this research is that banking companies can maintain good internal control system disclosure practices in order to maintain a response from the market. Transparency of information is needed by the market so that it contributes to increasing the value of the company.]]>
<![CDATA[Pengaruh Kualitas Sustainability Report terhadap Relevansi Nilai Informasi Akuntansi ]]>
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Zulfah Ira Simatupang]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p228-242
<![CDATA[We examine the effect of the quality of the Sustainability Report on the value relevance of accounting information. The population is all companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Sampling was carried out by purposive sampling which resulted in 60 companies with 4 years of observation (2016-2019). The value relevance of accounting information is carried out by the price model, Ohlson (1995). The quality of the Sustainability Report is measured by a disclosure index based on GRI G4 and GRI Standards. The results show that in 2016-2019 observations, the quality of the Sustainability Report has a negative effect on the value relevance of accounting information. This phenomenon was caused by market anomalies in the value relevance of accounting information in 2019, due to the Covid-19 pandemic, which had an impact on the overall decline in Indonesian stock market prices at the beginning of 2020. In further testing, it was carried out by excluding 2019 observations, and the results were showing an increase in the quality of sustainability reports, increasing the value relevance of accounting information.]]>
<![CDATA[Pengaruh Financial Performance dan Corporate Governance terhadap Pengembalian Atas Ekuitas ]]>
<![CDATA[Khusnul Khuluqi]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p165-178
<![CDATA[This study aims to examine the effect of financial performance and corporate governance indicators on returns on equity in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is an associative quantitative research with secondary data sources obtained from the company's financial statements published by the Indonesia Stock Exchange. Determination of the sample by purposive sampling method in order to obtain 75 samples. The data analysis method used is multiple linear regression analysis, the data is processed using software eviews 12. The results of the study found that (1) financial performance proxied by debt to equity ratio (DER) had a negative and significant effect on return on equity (ROE), (2) financial performance as proxied by the Acid-test Ratio (ATR) has no significant effect on return on equity (ROE), (3) Corporate Governance as proxied by the proportion of institutional ownership (KI) has no significant effect on ROE, (4) Corporate Governance which is proxied by proxied by the proportion of managerial ownership (KM) has no effect on ROE, (5) corporate governance as proxied by the size of the board of commissioners (DKOM) has no significant effect on ROE, (6) corporate governance proxied by the proportion of independent commissioners (KIND) has no significant effect on ROE, (7) Corporate Governance which is proxied by n the audit committee (UKAD) has no significant effect on ROE.]]>
<![CDATA[Pengaruh Intellectual Capital, Strategi Bisnis dan CSR terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Febby Putri Dewany]]>;
<![CDATA[Rilla Gantino]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p179-196
<![CDATA[This study aims to analyze the influence of intellectual capital, business strategy and corporate social responsibility on the financial performance of companies in an empirical study of the coal and pharmaceutical sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used in this research is purposive sampling. The number of samples used in this study were 30 companies. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used is multiple linear regression analysis. The test results show that simultaneously Intellectual Capital, Business Strategy and Corporate Social Responsibility have a significant effect on the Company's Financial Performance. Partially Intellectual Capital has a significant and positive effect on the Company's Financial Performance in the coal sub-sector and the pharmaceutical company sub-sector. Business Strategy has a significant and positive effect on the company's financial performance in the company's sub-sector, while the business strategy has no effect on the company's financial performance in the company's pharmaceutical sub-sector. Corporate Social Responsibility has no significant effect on the company's financial performance in the pharmaceutical sub-sector companies and pharmaceutical sub-sector companies.]]>
<![CDATA[Analisis Pengaruh Investor Attention terhadap Initial Return IPO ]]>
<![CDATA[Puspita Handayani]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p122-130
<![CDATA[The research objective is analyzing the effect of investor attention on the initial return of the IPO. This research is a quantitative research, with secondary data. Data collection method with documentation derived from the prospectus and SVI obtained through Bloomberg, Indonesia Stock Exchange and Google Trends The population of this study is 268 companies that conduct IPO on the IDX in the 2016- 2021 period. The sampling technique was purposive sampling, in order to obtain 263 companies. The result of this research is that investors attention has no effect on the initial return of the IPO.]]>
<![CDATA[Pengaruh Manajemen Laba, Koneksi Politik, Kepemilikan Asing terhadap Kinerja Perusahaan ]]>
<![CDATA[Shilvia Aristiowati]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Ashari Lintang Yudhanti]]>;
<![CDATA[Selvia Eka Aristantia]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i2.y2022.p197-210
<![CDATA[This study aims to analyze the effect of earnings management, political connection, and foreign ownership on company performance This test was carried out on 92 consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data were processed using Stata with multiple regression analysis method equipped with the Chow and Hausman specification tests. The results showed that earnings management had a positive effect on company performance, while political connection and foreign ownership had no significant effect on company performance. This finding indicates that the company does not communicate well information related to the company's performance. Therefore, earnings management is often used as an effort to improve company performance. Furthermore, this study also indicates that political connection and foreign ownership are not an important mechanism that can improve company performance. This research adds to the study of company performance and has implications for corporate management and policy makers.]]>
