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[Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Intra Kota Pekanbaru ]]>
<![CDATA[Fanny Dwina Putri]]>;
<![CDATA[Meliza Putriyanti Zifi]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i1.y2023.p37-47
<![CDATA[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.]]>
<![CDATA[Hubungan Sistem Pengendalian Internal Pemerintah, Pemahaman Akuntansi dan Kualitas Laporan Keuangan ]]>
<![CDATA[Erawati, Teguh]]>;
<![CDATA[Prabadianti, Elisabet]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i1.y2023.p78-92
<![CDATA[Pengkajian ini bermaksud membuktikan pengaruh sistem pengendalian internal pemerintah, pemanfaatan teknologi informasi, kualitas sumber daya manusia, dan pemahaman akuntansi pada kualitas laporan keuangan pada pemerintah. Sampel pada pengkajian ini ialah SKPD pada Kecamatan Cibal Barat Kabupaten Manggarai total responden sejumlah 60 individu. Sampel pengkajian diperoleh dengan teknik snowball sampling sedangkan analisis data dilaksanakan melalui metode regresi linier berganda. Perolehan pengkajian ini membuktikan bahwasanya sistem pengendalian internal pemerintah memberikan pengaruh kualitas laporan keuangan, pemanfaatan teknologi informasi tidak memberi pengaruh kepada kualitas laporan keuangan, kualitas SDM tidaklah memberi pengaruh kepada kualitas laporan keuangan, dan pemahaman akuntansi memberikan pengaruh pada kualitas laporan keuangan. ]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Perilaku Pengelolaan Keuangan Mahasiswa Politeknik Caltex Riau ]]>
<![CDATA[Hamdani Arifulsyah]]>;
<![CDATA[Heri Ribut Yuliantoro]]>;
<![CDATA[Abdi Bhayangkara]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i2.y2023.p126-141
<![CDATA[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]]>
<![CDATA[Pengaruh Pertumbuhan Perusahaan dan Kemampuan Good Corporate Governance Terhadap Pengungkapan Akuntansi Karbon ]]>
<![CDATA[Anjilni, Ratih Qadarti]]>;
<![CDATA[Asih, Fitria Kinanthi]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i1.y2023.p93-107
<![CDATA[This study aims to analyze and obtain empirical evidence regarding the Effect of Company Growth and Good Corporate Governance Capabilities on Carbon Accounting Disclosures. The approach used in this study is a quantitative approach with associative methods. The data used in this study is secondary data obtained from the company's annual report (Annual Report) and sustainability report (Sustainability Report) obtained through the official website of the Indonesia Stock Exchange (IDX) and the official website of each company. The sample used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, totaling 6 companies. The sampling technique in this study used a purposive sampling method. In this study using descriptive statistical analysis techniques, panel data regression test, model test. classic assumption test and hypothesis test using data processing program Eviews version 12. The results of this study indicate that Company Growth and Good Corporate Governance Capabilities simultaneously affect Carbon Accounting Disclosures, while partially Company Growth has no effect on Carbon Accounting Disclosures, Institutional Ownership and Audit Committee affect Carbon Accounting Disclosures ]]>
<![CDATA[Pengaruh Ukuran Perusahaan dan Leverage terhadap Tax Avoidance ]]>
<![CDATA[Taslim Syahputra]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i2.y2023.p%p
<![CDATA[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]]>
<![CDATA[Pengaruh Income Smoothing dan Corporate Sosial Responsibility terhadap Nilai Perusahaan ]]>
<![CDATA[Anggun Anggraini]]>;
<![CDATA[Indawati Indawati]]>;
<![CDATA[Yefita Lahagu]]>;
<![CDATA[Holiawati Holiawati]]>;
<![CDATA[Endang Ruhiyat]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i2.y2023.p%p
<![CDATA[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.]]>
<![CDATA[Corporate Governance And Company Value: An Investigation Into The Role Of ACSG Score ]]>
<![CDATA[Chanry, Kevin]]>;
<![CDATA[Maya, Sylviana]]>;
<![CDATA[Siahaan, Uke Marius]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i3.y2023.p247-267
<![CDATA[This study investigates the complex relationships between Good Corporate Governance (GCG) scoring, specifically the ASEAN Corporate Governance Scorecard (ACGS) score and company value. The ACGS score, a standardized measure of corporate governance, is used to assess the performance of publicly traded companies in Indonesia from 2017 to 2020. The study reveals a significant negative impact of the ACGS score on firm value, suggesting that while the ACGS score provides a standardized measure of corporate governance, it may not fully capture the nuances of individual company practices. The checkbox-based nature of the ACGS score might be seen as a mere compliance requirement rather than a true reflection of the company's corporate governance performance. However, when control variables are introduced, the effect of the ACGS score on firm value weakens and becomes insignificant. This suggests that the firm value is influenced more by financial performance compared to corporate governance performance. The study concludes that while the ACGS score can provide some insights into a company's corporate governance performance, its impact on firm value can be overshadowed by other factors. Therefore, a comprehensive approach that considers various control variables is necessary to accurately assess firm value.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Pandemi Covid-19 terhadap Financial Distress ]]>
<![CDATA[Herry Hernandes]]>;
<![CDATA[Rizky Eriandani]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i2.y2023.p%p
<![CDATA[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 ]]>
<![CDATA[THE EFFECT OF GENDER, CORPORATE GOVERNANCE, AND LOANS ON FINANCIAL DISTRESS IN MANUFACTURING INDUSTRIES ]]>
<![CDATA[Tantania, Deitra]]>;
<![CDATA[Ellis, Ellis]]>;
<![CDATA[Rinaningsih, Rinaningsih]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i3.y2023.p%p
<![CDATA[This study aims to examine the influence of female roles, governance, and loans on the possibility of financial distress in manufacturing companies in Indonesia. Financial distress is measured through the Altman Z-score. The variables of female roles are measured based on the representation of female boards in the company while the variables of governance consist of the concentration of share ownership, the independence of the Board of Commissioners, the size of the Board of Directors, and the remuneration of the board. The loan variable is based on the value of the company’s long-term and short-term interest-bearing loans. The research was conducted based on a sample of 140 companies with 560 observations from 2018 to 2021. This research method uses binary logistic regression. The results of the study show that female board and concentration of share ownership had a significant negative effect on financial distress while loans had a significant positive effect. On the other hand, the independence of the Board of Commissioners, the size of the Board of Directors, and the remuneration of the board have no significant effect on the possibility of financial distress occurring in the company.]]>
<![CDATA[Hubungan Integritas Auditor, Pengalaman dan Profesionalisme terhadap Kinerja Audit ]]>
<![CDATA[Rizal Mawardi]]>;
<![CDATA[Nilakandita Maryam]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v6i2.y2023.p%p
<![CDATA[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]]>
