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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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DO MANAGER POLICIES LEAD TO CORPORATE IDIOSYNCRATIC RISK? Jaren Jef Geovan Pinem; Amrie Firmansyah
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.v6i2.323

Abstract

Certain manager policies can push the company to be riskier. Some of the manager's policies include investment in investment opportunity sets, dividend policies and accrual policies through accrual earnings management. This study examines idiosyncratic risk with the three managers' policies. Tests were carried out using data from 75 food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2016 to 2020 using multiple linear regression analysis for panel data. The results suggest that investment opportunity set and accrual earnings management negatively affect idiosyncratic risk, whereas dividend policy positively affects idiosyncratic risk. This study places the investment opportunity set under test with idiosyncratic risk in the manager's policy framework, which is rarely used in previous studies.
THE ROLE OF THE AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE Dade Nurdiniah; Lucia Ari Diyani
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.v6i2.327

Abstract

This study aims to determine the role of the audit committee in moderating the effect of earnings management and tax avoidance on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, while the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique used purposive sampling, the number of research samples was 28 and the number of observations of research data obtained was 140. This study used multiple linear regression and moderated regression analysis with a random effects model approach. The results of this study indicate that earnings management has a negative effect on firm value, while tax avoidance as proxied by the cash effective tax rate has no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value.
THE EFFECT OF TAX COMPLIANCE AND TAX AVOIDANCE ON DEFENDER'S BUSINESS STRATEGY IN COMPANIES LISTED ON LQ 45 ON THE INDONESIA STOCK EXCHANGE PERIOD 2016-2019 Fransiska Theresia; Meco Sitardja; Fery Wijaya; Bambang Setiono
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.v6i2.328

Abstract

The main purpose of the research is to analyze tax compliance dan tax avoidance on defender business strategy. This research was a quantitative descriptive research method. The sampel used in this research is a secondary data of LQ 45 on the periode 2016 to 2019, and based on purposive sampling method was obtained 23 companies. Variabel tax compliance and defender business strategy using variabel dummy. Variabel tax avoidance using CETR proxy. The data in this research was processed using SPSS (Statistical Package for Social Sciences) with Logistic Linear Regression method. This research shows that tax compliance have a significant influence to the defender business strategy and tax avoidance do not have influence to the defender business strategy
Are Manager Policies Associated with Earnings Management Activity? Yuni Rahmawati; Bayu Triyo Prihatin; Amrie Firmansyah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.353

Abstract

This study examines the effect of derivative ownership, leverage and tax avoidance on earnings management. This study uses samples from manufacturing sector companies listed on Indonesia Stock Exchange from 2018 to 2021. This research sample consisted of 72 observations based on the purposive sampling technique. Hypothesis testing was carried out using multiple linear regression analysis for panel data. The test results show that derivative ownership has a negative effect on earnings management, while corporate leverage has a positive effect on earnings management. Investors must be concerned about the companies with derivative instruments and corporate leverage because the management of these companies can perform earnings management. In addition, investors and creditors should consider the factors affecting the quality of earnings used to identify and evaluate investment opportunities
THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR Amanda Yunne Erlandian; Enny Prayogo; SeTin SeTin
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.354

Abstract

This study aims to investigate and analyze the influence of motivation, consisting of two dimensions, in affecting budget goal commitment through the level of participation in budgeting as a mediator. The two dimensions of motivation referred to are intrinsic motivation and controlled extrinsic motivation. Data were collected through survey-based research by distributing questionnaires to lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze the data and test mediation, this study used a structural equation model (SEM) with the alternative partial least squares (PLS) method. The findings of this study indicate that both intrinsic motivation and controlled extrinsic motivation have a positive effect on the level of participation in budgeting. In addition, the level of participation in budgeting mediates the influence of each motivation dimension on budget goal commitment. Companies can take action to improve budget goal commitment by managing motivation that will impact the level of participation in budgeting.Keywords: budget goal commitment, level of participation in budgeting, motivation
ANALYSIS OF THE COMPANY'S POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES Dheny Biantara; Iwan Lesmana, S.Kom, MM; Sri Handayani; Bambang Setiono
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.372

Abstract

The problems with receivables faced by the company experienced many obstacles so that inaccurate recording and technology systems that had not been integrated between units became one of the obstacles they faced. This study aims to determine the accounting information system on accounts receivable which is related to its role in the process of sustainable development of a company.The method used in this study is a qualitative - descriptive method. Data collection was carried out by interview, observation and documentation techniques. Data analysis was carried out by means of data reduction, data representation, and drawing conclusions.The results showed that the accounts receivable accounting information system procedures at several companies had different characteristics but remained the same in terms of the problems faced, especially during the past Covid-19 outbreak where many companies, both self-served and government-owned, experienced serious problems in the process of collecting their accounts receivable. .Standard operating procedures for accounts receivable that are clear and separated from existing functions and have a very complete job desk for their parts as well as well-documented records can expedite the process of information on the condition of receivables so that strategic steps can be taken to generate cash inflows for company which will ultimately improve the condition of the company's financial performance to be able to continue to develop sustainably.
THE SOCIAL IMPACT OF MICROFINANCE INSTITUTIONS IN EMPOWERING BOTTOM OF THE PYRAMID GROUPS (BoP) (Case Study of Koperasi Kasih Indonesia) Wahyu Indriyo; Jonathan Gultom
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.377

Abstract

This article aims to analyze the social impact of Koperasi Kasih Indonesia (KKI) as a microfinance institution (MFI) in terms of the benefits received by its members and how to measure them. Conventionally the parameters of range expansion (outreach) in disbursing microcredit are widely used to measure the social impact of MFIs. The more extensive reach also indicates the potential benefits that can be obtained by MFIs. Therefore, if it is separate from the social mission, the target reach will only encourage the commercial motive of the MFI.  Measuring the social impact of MFIs takes work and requires more funding.            Social Impact Causal Chain model used to see the social impact of KKI on its members. The results found that there are two types of social impacts of KKI, quantitatively and qualitatively. They explain the transformation process of members who originally received benefits more in material form (tangible) to be more immaterial benefits (intangible).   The research also found that there are superior KKI factors such as the commitment to the social mission which is implemented in programs innovatively, supported by organizational governance and values instilled in officers and members strongly.
FACTOR-FACTOR THAT INFLUENCING INDEPENDENCE OF PUBLIC-SECTOR AUDITOR: A LITERATURE REVIEW Doan Anh Vu
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.340

Abstract

The study of public sector audit is a relatively large, complex, unexplored and under-recognized field. Therefore, researchers call for more studies on public sector audit, especially in the context of developing countries. This article gives review of academic study pertaining to public-sector auditors’ independence and factors affecting public-sector auditors’ independence. This literature review is implemented based on published papers in 20th century in prestigious journals related to public sector audit. Firstly, we review and explain definition of independence clearly. Secondly, we organize our review around three main threats to public-sector auditors’ independence, namely, (a) political manifestos, (b) auditor tenure, and (c) relationship with auditee. For each of the threats, this study discusses the effects of each threat on the public-sector auditors’ independence. Additionally, we conclude that proofs together with recent changes, provides for future study on public-sector auditor’s independence.
THE EFFECT OF EMPLOYEE ENGAGEMENT, CREDITOR ENGAGEMENT, GOVERNMENT ENGAGEMENT AND CUSTOMERS ENGAGEMENT ON QUALITY OF SUSTAINABILITY REPORTING IN INDONESIA Aisyah Wahyuni Suheri
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 8, No 1 (2024): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v8i1.429

Abstract

This study aims to examine the effect of employee engagement, creditor engagement, government engagement and customer engagement on the quality of sustainability reports in energy, raw goods and non cylical companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were energy, raw goods companies and non cylical listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 39 companies. The data analysis method used is logistic regression analysis. The results of this study indicate that government engagement affects the quality of sustainability reports, while employee engagement, creditor engagement and customer engagement have no effect on the disclosure of sustainability reports.
The Impact of Claim Expenses, Underwriting Risk, Profitability, Company Size and Retention Ratio on Solvency of Insurance Industry Shelby Sutanto; Iwan Lesmana, S.Kom, MM; Meco Sitardja; Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.401

Abstract

The main purpose of this research is to analyze Claim Expenses, Underwriting Risk, Profitability, Company Size, and Retention Ratio on Solvency of Insurance Industry. The purpose of this research is to help future investors in choosing the right insurance company. This research was a quantitative descriptive research method. The sample used in this research is secondary data of Insurance Industry on the period from 2015 to 2020. Using SPSS (statistical package for the social sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, t-statistical tests, F-statistical test, coefficient of determination (R²), and Pearson Correlation Product Moment. The result of this research shows claim expense, underwriting risk, ROA, and company size have significant influence on insurance industry’s solvency, but retention ratio has no significant influence on insurance industry’s solvency. All the independent variables simultaneously from a good model to explain the solvency since the magnitude of the effect value is 83,4%, while remaining 16,6% is explained by other variables besides claim expense, underwriting risk, ROA, company size, and retention ratio. The linear regression produced a formula to calculate the solvency, so this formula could be used in monitoring the financial health of an insurance company.

Page 7 of 8 | Total Record : 78

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