cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rakhmawati Oktavianna
Contact Email
dosen01146@unpam.ac.id
Phone
-
Journal Mail Official
jurnaljabi@unpam.ac.id
Editorial Address
-
Location
Kota tangerang selatan,
Banten
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
 13   14   15   16   17 
The Effects Of Sustainability Report Disclosures Towards Financial Performance Of Companies Listed In IDX80 Triwacananingrum, Wijaya; Su, Sienish
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p290-308

Abstract

In an endeavour to develop sustainability, companies disclose sustainability reports as a practice of corporate responsibility practices towards social and environment, which oriented towards fulfilling public expectations for the existence of a business. This study aims to examine the effect of disclosing economic performance, environmental performance, and social performance in sustainability report on the financial performance of companies listed in the IDX80 stock index. Disclosures of sustainability report is measured using the GRI Standards Index. The independent variables in this study are disclosure of economic performance, disclosure of environmental performance, and disclosure of social performance. The dependent variable in this study is return on assets. This study is a quantitative study using a sample of 47 companies listed on the IDX80 stock index as the research object. The data collection method used is the documentation method of content analysis of sustainability reports and financial reports. The data analysis method used the multiple linear regression analysis method. The results show that the disclosure of economic performance, environmental performance, and social performance partially has no effect on the company’s financial performance.
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
Tingkat Kesehatan Bank Syariah di Indonesia Pramono, Nugroho Heri; Azmi, Fika
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p108-124

Abstract

This study aims to empirically prove the influence of the Sharia Supervisory Board (DPS), the decision to go public, and the level of corruption on the soundness level of Islamic banks in Indonesia. The research method used is a quantitative method using secondary data. The population in this study are Islamic Commercial Banks registered at the OJK for the 2018-2020 period, totaling 12 Islamic banks. The sampling technique used was purposive sampling, and 36 observations were obtained. The data analysis method used was multiple linear regression analysis which was processed using SPSS 25. Based on the results of the study, DPS proxied by DPS education had a negative effect on the soundness level of Islamic banks proxied by NPF. However, DPS also has a positive effect on the soundness level of Islamic banks which is proxied by CAR. The results of other studies indicate that the go public policy has no effect on the soundness level of Islamic banks proxied by NPF but has a positive effect on the soundness level of Islamic banks proxied by CAR. In addition, the level of corruption has no effect on the soundness of Islamic banks, either proxied by NPF or CAR.
Peran Struktur Tata Kelola dalam Mencegah Kecurangan Internal di Perbankan Indonesia Hartanto, Rudy; Sukarmanto, Edi; Rahayu, Dwi; Aulia, Asti Taskiyatul; Puspita, Nadiya Dwi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The banking industry is an industry that has the most vulnerable impact on fraud. Internal fraud committed by the internal banking parties can have a impact on reputation of the banking bank itself. the purpose of this research is to examine the components of the banking management structure which consists of independent audit committees, risk management committees, audit audits of internal audit work units, and the size of the company's internal fraud. The population in this study were all banks in Indonesia from 2020 and 2021. The sample obtained in this study was 61 banks. The testing technique in this study is to use multiple regression analysis. The results showed that the independent audit committee and the Risk Management Committee had no effect on internal fraud. Whereas audit examination of internal audit work units and company size affects internal fraud. The test results show that banks must pay attention to the structure of corporate governance, especially the internal audit work unit and company size in terms of management to reduce the possibility of internal fraud.
Pengaruh Audit Delay, Opini Audit dan Pergantian Manajemen Terhadap Auditor Switching Dwiyani, Septi; Asmilia, Nur
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

Abstract

Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021
Seberapa Baik Fungsi Skeptisisme Profesional Auditor pada BPKP Provinsi Aceh Lastri, Surna; Syamsidar, Syamsidar; Alfis, DD Alfis
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p%p

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar fungsi skeptisisme profesional auditor melalui pengujian pengaruh independensi auditor dan kompetensi auditor terhadap skeptisisme profesional auditor pada BPKP Provinsi Aceh. Pengumpulan data menggunakan kuisioner terstruktur dengan skala likert. Sebanyak 82 kuisioner disebarkan ke pada auditor BPKP Provinsi Aceh yang merupakan sampel penelitian.  Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 22. Hasil penelitian menunjukan bahwa independensi auditor berpengaruh positif signifikan terhadap skeptisisme profesional auditor dengan nilai koefisien regresi sebesar 84,9% dan kompetensi auditor juga berpengaruh positif signifikan terhadap skeptisisme professional auditor dengan nilai koefisien regresi sebesar 26,9% auditor pada BPKP Provinsi Aceh. Hasil pengujian simultan ditemukan bahwa independensi auditor dan kompetensi auditor juga berpengaruh positif signifikan terhadap skeptisisme profesional auditor pada BPKP Provinsi Aceh dengan nilai koefisien korelasi sebesar 94,1%.
Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Auditor terhadap Audit Fee melalui Jenis Industri sebagai Variabel Intervening Maharani, Destin Alfianika
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit fees are defined as fees received by external auditors after completing tasks assigned by the company. The external auditor is entitled to receive remuneration in accordance with the agreed agreement and set forth in the engagement letter. An audit fee that is too low or too high can affect the level of independence of the auditor. Therefore, this research aims to determine the partial and simultaneous influence of corporate governance, auditor characteristics, type of industry on audit fees. In addition, this research also aims to find out whether there is a direct or indirect effect of corporate governance and auditor characteristics on audit fees through the type of industry. This research was conducted on companies registered in the Corporate Governance Perception Index (CPGI) for the period 2017 – 2019 by selecting the sample using purposive sampling. Partially the results of the research show 1) Corporate governance has a positive and significant effect on audit fees 2) Auditor characteristics and type of industry have a negative and insignificant effect on audit fees 3) Corporate governance has a positive and insignificant effect on industry types 4) Auditor characteristics have an effect positive and significant to the type of industry 5) Corporate governance and auditor characteristics have a greater direct effect than the indirect effect on audit fees through the type of industry. Meanwhile, this research shows that there is a simultaneous influence between corporate governance, auditor characteristics and type of industry simultaneously influencing audit fees.
Determinan Tax Avoidance dengan Komisaris Independen sebagai Variabel Moderating Lestari, Reza; Tarmizi, Muhammad Irfan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p%p

Abstract

This study aims to see the influence of political connections, transfer pricing, and sales growth on tax avoidance with an independent commissioner as a moderating variable. The type of data in this study is secondary data with a population of all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling used purposive sampling, in which 13 companies were selected with 5 years of research so that there were 65 observational data. The analysis used is the structural inquiry model of the partial least square approach (SEM PLS) with the help of Smart PLS 3.0 software. The results of the study concluded that political connections had a positive and significant effect on tax avoidance. Transfer pricing and sales growth have a positive and insignificant effect on tax avoidance. Independent commissioners cannot moderate the relationship between political connections, transfer pricing, and sales growth on tax avoidance.
Analisis Kinerja Keuangan Berdasarkan Ratio dan Dupont System Widarnaka, Widarnaka; Mubarak, Kautsar; Parapat, Rosiati; Nofryanti, Nofryanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial statements to be vital to the passage of a company today. The financial statements can be a source of information and be used to make decisions for each financial statement users. Companies as legal entities in Indonesia have an obligation to build the country's economy, paying taxes is one form of contribution. The purpose of this study was to determine the soundness of the financial performance of TELKOM GROUP. The scope of this study is limited by state decree No.100/MBU/2002, du pont system analysis and payment of income tax. This research was conducted on our financial statements TELKOM GROUP 2018, 2019, 2020, 2021 and 2022 with qualitative descriptive methods. The data were processed using the method of financial ratios required by Ministerial Decree No.10/MBU/2002 SOEs and du pont system analysis. From the processing of our financial ratios GROUP earn a score of 62 points, 60.5 points, 60.5 points, 61 points, and 61 points in 2018, 2019, 2020, 2021 and 2022, respectively. Based on du pont system analysis The GROUP obtained ROE of 23%, 23%, 25%, 25%, and 20% in 2018, 2019, 2020, 2021 and 2022, respectively. These results indicate that our financial soundness GROUP is in a healthy positionKeywords: Financial Statements; financial statement analysis; the level of health; financial ratios
Analisis Perbandingan Rasio Keuangan Dan EVA Sebagai Pengukur Kinerja Keuangan PT Kalbe Farma Tbk. Fathimah, Siti Nurul; Awa, Anastasia; Afni, Nur; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The imbalance between the value of exports and the value of imports after COVID-19 creates problems for the financial performance faced by the pharmaceutical industry in Indonesia. The purpose of this analysis is to compare the company's performance using financial ratios and EVA, to determine the effectiveness of the company in managing its finances and assessing the performance of the company's management. This research is a comparative research with a quantitative approach. The data used is secondary data in the form of financial statements of PT Kalbe Farma Tbk for 2018-2022. Data analysis starts from the calculation of current ratio, ROE, DER, EVA, and financial performance. The research results obtained show positive results during the 2018-2022 period. This shows that the company's management has successfully managed its operational financing.  

Page 15 of 20 | Total Record : 193

 13   14   15   16   17 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 1 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 1 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 1 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) More Issue