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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 78 Documents
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Diversitas Dewan Direksi dan Pengaruhnya terhadap Kinerja Bank: Studi Empiris pada Perbankan di Indonesia Jul Aidil Fadli; Tyasa Carolina
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.228

Abstract

The importance of banking for the economy of a country and even the world, demands the skills of the board of directors in the banking industry who are qualified in managing companies and competing in changing economic situation. The diversity of gender, level of education and tenure in office will influence their interpretation of the situation at hand and influence their strategic decisions. This study will focus on the diversity of characteristics of the board of directors in terms of the presence of female directors in the structure of the board of directors, tenure, and education level of the board of directors and their influence on company outcomes which are conceptually reviewed based on previous studies.
PENGENDALIAN KOMISARIS DAN DIREKSI PADA KOMPONEN ISLAMIC SOCIAL RESPONSIBILITY (ISR) DAN PENGELOLAAN ZAKAT DALAM MENINGKATKAN PROSES BISNIS BANK SYARIAH Melia Frastuti
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.231

Abstract

Tujuan penelitian ini melihat kebutuhan akan bank syariah dalam mengurangi riba di tengah masyarakat membuat bank syariah dituntut aktif dan produktif baik di sisi keuangan sebagai pembelajaran dalam proses bisnis agar dapat tumbuh dan berkembang melayani nasabah dan masyarakat. Penelitian ini meng-upgrade peranan direksi dan komisaris bank umum syariah di Indonesia pada komponen Islamic Sosial Responsibility(ISR) dan pengelolaan zakat untuk meningkatkan proses bisnis bank syariah di masa depan, dengan metode evaluasi sumatif, yaitu penelitian yang tujuannya meninjau efektif tidaknya program yang telah dijalankan. Penelitian ini membuahkan hasil diperlukan perbaikan pengendalian komisaris lebih baik lagi sedangkan pengendalian direksi tersebut kuat secara umum. Pengendalian komisaris dan direksi  sebagai Manajemen Keuangan Islam di bank syariah harus bisa tercapai (di upgrade) agar bank syariah tidak ditinggalkan oleh nasabah dan masyarakat dengan sendirinya.
PENERAPAN ELEMEN INTEGRATED REPORTING DALAM LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN TAHUN 2017 - 2019 (Studi Kasus Perusahaan yang Terdaftar Di Indeks IDX30) Sri Handayani; Lydia Maheswari; Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.225

Abstract

This research aims to see how the Integrated Reporting elements have been implemented in the annual report from companies listed in the Indonesia Stock Exchange IDX30 index. It is also showing the correlation between the Integrated Reporting content element implementation with the company’s value based on the share closing price per year, price to book value and price earning ratio. The sample used in this research is the 2017 to 2019 company’s annual report that has been published. This is qualitative research using the descriptive explanatory method. This research captures how the implementation of the Integrated Reporting content element that appeared on the annual report affects the company’s value based on closing share price, price to book value and price earning ratio. The result of this research is the implementation of integrated reporting elements has no significant impact on the share closing price per year and has a quite significant impact on price to book value and price earning ratio.
PENGELOLAAN RISIKO KEWAJIBAN KONTINJENSI PEMERINTAH PADA PROYEK KPBU (Studi Kasus pada Jalan Tol Layang Jakarta-Cikampek II) Muhammad Heru Akhmadi; Arkandisari Atmaja Syaiban; Erlita Nurma Wati
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.268

Abstract

Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan infrastruktur publik dengan mengikutsertakan pihak swasta dalam pembiayaan, proses hingga pemeliharaan proyek. Dalam proyek KPBU terdapat penjaminan yang menimbulkan risiko kewajiban kontinjensi bagi pemerintah yang perlu dikelola secara baik untuk mengurangi beban APBN. Artikel ini membahas proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol layang Jakarta-Cikampek II dan menganalisis metode yang tepat untuk memindahkan risiko kewajiban kontinjensi pemerintah kepada pihak swasta untuk mengurangi beban kewajiban kontinjensi pemerintah pada APBN. Penelitian menggunakan metode kualitatif dengan mengeksplorasi pendapat serta menganalisis perspektif partisipan sebagai objek penelitian melalui teknik wawancara. Dari hasil penelitian diperoleh bahwa proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol ini sudah optimal dan menggunakan pendekatan modifikasi dari penerapan manajemen risiko berbasis ISO 31000. Selain itu, ditemukan tiga alternatif terkait metode pemindahan risiko kewajiban kontinjensi pemerintah kepada pihak swasta diikuti dengan konsekuensinya masing-masing.
ANALISIS PERAN REGULATOR DAN ASPEK BIAYA DALAM PENCEGAHAN PRAKTIK PREDATORY PRICING DI E-COMMERCE INDONESIA Dheny Biantara; Viona Margaretha; Iwan Lesmana
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.270

Abstract

This study analyzes the role of regulators and the cost aspects that can prevent predatory pricing in an E-Commerce. Cross-border sellers who are successful in offering lower prices pose a threat to local MSMEs. The government as the regulator decided to prohibit the import of 13 product categories in the E-Commerce marketplace to anticipate unhealthy business practices. This phenomenon is also known as predatory pricing. Predatory pricing is setting very low prices to beat competitors. The phenomenon that occurs from data taken from E-Commerce Shopee which focuses on competition between sellers where there are 13 products with "overseas" location filters are no longer found. The parameters used in this study are product similarity, selling price, and other information that can be used to support research analysis. The results of this study indicate that all categories experience marketing practices, although most categories are suspected of experiencing predatory pricing.
ANALISIS PENERAPAN GRI STANDARS 404, BIAYA RATA-RATA PELATIHAN DAN RASIO PENGELUARAN BIAYA KUALITAS PELATIHAN DAN PENDIDIKAN TERHADAP TOTAL BIAYA OPERASIONAL LAINNYA PADA BANK BUMN Lin Oktris; Kiki Kusumayadi Ahadiyat
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.258

Abstract

This study conducted to analize the application of GRI Standards 404 on Government Owned Banks in Indonesia (Bank Mandiri, BRI, BNI and BTN), the avarage training and educational cost for employee, and the ratio of total training and educational cost (as a part of quality cost) to total other operating cost in each Government Owned Banks. The data used are secondary data, obtained from official website of each banks. Sustainability Reporting and Financial Report for the year of 2020 are the basic data used for this study. This study is a case study. This study shows that all of Government Owned Banks are conforms to GRI Standards 404 about employee’s training and education. They are spending a substantial amount of training and education cost on 2020, but the ratio of training and education cost to total other operating cost are unsubtantial.
Faktor-Faktor yang Mempengaruhi Pertumbuhan Volume Transaksi Saham Chyntia Augustia Virginia; Iwan Lesmana; Safrida Rumondang
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.259

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertumbuhan volume transaksi saham. Variabel dalam penelitian ini adalah pertumbuhan harga saham, earning per share (EPS), return on equity (ROE), dan debt to equity ratio (DER). Sampel yang digunakan dalam penelitian ini adalah data sekunder volume perdagangan saham di Bursa Efek Indonesia periode 2016-2019. Dengan menggunakan SPSS (paket statistik untuk ilmu-ilmu sosial), metode analisis yang digunakan dalam penelitian ini meliputi toleransi dan uji VIF, Uji Kolmogorov-Smirnov, uji kointegrasi multivariat: Uji, estimasi SRESID dan ZPRED, uji t-statistik, uji F-statistik, koefisien determinasi (R2), dan Korelasi Pearson Product Moment.Hasil penelitian menunjukkan earning per share (EPS), return on equity (ROE), berpengaruh signifikan terhadap pertumbuhan volume transaksi saham, namun pertumbuhan harga dan debt to equity ratio (DER) tidak berpengaruh signifikan terhadap pertumbuhan volume transaksi saham. Semua variabel independen secara simultan dari model yang baik menjelaskan pertumbuhan volume transaksi saham karena besarnya nilai efek adalah 99,1%, sedangkan 0,9% dijelaskan oleh variabel lain selain pertumbuhan harga saham, laba per saham (EPS), return on equity (ROE), dan rasio utang terhadap ekuitas. (DER).
PERAN MODERASI KUALITAS AUDIT PADA PENGARUH KONEKSI POLITIK TERHADAP NILAI PERUSAHAAN Stanesie Liyanto; Fransiskus Eduardus Daromes; Alfonsus Jantong
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.261

Abstract

The purpose of this study is to analyze and test whether political connection has an influence on firm value and to analyze and test whether audit quality can moderate the relationship between political connection to firm value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period 2016-2019. This study using purposive sampling method and secondary data. The number of samples is 108 companies every year. Regression analysis used to analyze data is performed using the moderated regression analysis (MRA). The results of this study indicate that political connection has a positive and significant influence on firm value. Audit quality cannot moderate the effect of political connection on firm value.
ENVIRONMENTAL FACTORS AFFECTING FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC IN ASEAN: SOCIAL DISCLOSURE AS MODERATING Yohanes Mardinata Rusli
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 2 (2022): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i2.299

Abstract

This study discusses the factors of environmental performance, environmental disclosure, and corporate social disclosure that affect corporate financial performance. The current global warming is worrying enough that the country's leaders are committed to reducing the level of carbon emissions in each country. Environmental disclosures and social disclosures that must exist during the COVID-19 pandemic have not been implemented due to large-scale social restriction regulations from the government, so they cannot be disclosed. The research subject is a mining company in one of the largest ASEAN countries, namely Indonesia. Meanwhile, the object of this research is the Annual Report and Sustainability Report for the period 2018-2021 published on each ASEAN country's Stock Exchanges website. The study results show that Environmental Disclosure significantly influences the Financial Performance of mining companies listed on the IDX in 2018-2020
IMPACT OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON COMPANY VALUE IN BASIC MATERIALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR PERIOD 2017-2019 Winnie Savira; Sri Handayani; Safrida Rumondang P; Iwan Lesmana, S.Kom, MM
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 2 (2022): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i2.318

Abstract

This study aims to determine the effect of environmental costs, environmental performance and environmental disclosure on company value. A number of previous literatures have found a significant positive effect of the implementation of each of the three variables on company value, but the number of studies examining the impact of these three variables on company value is still limited. We build this research model based on environmental commitment, legitimacy theory and signal theory. Data testing is done by using the regression method in testing the effect of these three variables on company value. The results showed that environmental cost has significant positive impact to company value, environment performance has negative not significant impact to company value and environmental disclosure has positive impact but not significant to company value. In other result for the regression model that used in this research showed that the model can significantly predict the dependent variable.

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