Akurasi : Jurnal Studi Akuntansi dan Keuangan
AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi dan keuangan yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Articles
157 Documents
<![CDATA[THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS ]]>
<![CDATA[Eka Marenza, Silvya]]>;
<![CDATA[Ariskawati, Nur]]>;
<![CDATA[Laela, Sugiyarti Fatma]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.461
<![CDATA[This research investigates the effect of applying the forward-looking expected loss method as a consequence of Financial Accounting Standard (FAS) No 71 on earnings quality. Since the technique is effective in 2020, forward-looking expected loss is measured using loan loss provisions ratio with a year dummy to differentiate forward-looking and non-forward-looking. At the same time, the predictability of earnings is used as a proxy of earnings quality. The sample consists of 16 Shariah commercial banks from 2018 to 2021, resulting in 55 firm years as a unit of analysis. Using panel data regression, the results show that the higher the reserve for impairment loss of Islamic banks, the lower the quality of earnings. However, after the implementation of SFAS 71, the higher the reserve, the higher the earnings quality, proven by the ability of earnings to predict future earnings.]]>
<![CDATA[PERAN MEDIASI MANAJEMEN LABA PADA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Cindy Berliana Menti]]>;
<![CDATA[Widiastuty, Erna]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.470
<![CDATA[This research aims to examine the role of earnings management in mediating the effect of CSR disclosure on financial performance. This type of research is quantitative and carried out on public companies listed on the European Stock Exchange for 2013-2022. Sampling using the purposive sampling method obtained 1,690 company-year observations. ESG scores measure CSR disclosure. Financial performance is measured using ROA, ROE, and Tobin's Q, while earnings management uses discretionary accruals. The secondary data source comes from Eikon's Revinitif Datastream. The results show that the effect of CSR disclosure on company financial performance, mediated by earnings management, is mixed. When ROE measures financial performance, it shows that the hypothesis is not supported. Meanwhile, the hypothesis is supported when ROA and Tobin's Q measure financial performance. The results of this research imply that CSR disclosure encourages information transparency, which signals the company's financial performance.]]>
<![CDATA[DIGITAL TRANSFORMATION AND TAX AVOIDANCE OF THE INDONESIAN BASIC MATERIALS AND ENERGY SECTOR ]]>
<![CDATA[Nanda Lestari, Dwi Novita]]>;
<![CDATA[Kholid, Muamar Nur]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.477
<![CDATA[This study was conducted to obtain empirical evidence regarding the effect of profitability, digital transformation, CFO co-optation, fixed asset intensity, institutional ownership, and independent commissioners on tax avoidance in companies included in the basic material sector category listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique in this study used the purposive sampling method so that as many as 30 companies were obtained. The data analysis method uses multiple regression analysis. The results of this study show that CFO co-optation and intensity of fixed assets positively affect tax avoidance. Meanwhile, digital transformation does not affect tax avoidance. Furthermore, this study discusses research results in theoretical and practical domains.]]>
<![CDATA[GRATIFIKASI DALAM PERSPEKTIF MAHASISWA AKUNTANSI: DILEMA ATAU PROBLEMATIKA ]]>
<![CDATA[Ersyafdi, Ilham Ramadhan]]>;
<![CDATA[Ginting, Rafles]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.478
<![CDATA[The high desire of students to become civil servants and State-owned enterprises (SOEs) is a big task that needs to be prepared. One of them is how they view gratification as something that tends to become a culture and is considered normal because this work is related to service to the country. Therefore, this study aims to determine the description of accounting students' understanding of gratification based on logical and moral perspectives. This study uses mixed methods, namely a combination of quantitative and qualitative approaches. The instrument used was a questionnaire containing case examples of gratification, interviews, and previous studies. The study's results show that the majority of student respondents (65.31%) have not been able to interpret gratification correctly, even though the majority of 70% have taken ethics courses, but only a few have taken anti-corruption/investigative audit education courses. The government must require universities to provide anti-corruption education courses as mandatory subjects so that anti-corruption behavior and personality are formed so that they can prevent and eradicate gratification and corruption. It is hoped that this course can shape students' skills and enthusiasm as agents of change for a social life that is free from the threat of corruption. This study can also be used to expand knowledge and enrich the literature regarding student understanding of gratification.]]>
<![CDATA[IS FINTECH A SUSTAINABLE BUSINESS MODEL FOR THE FUTURE? EMPIRICAL STUDY IN INDONESIA ]]>
<![CDATA[Suhardjo, Iwan]]>;
<![CDATA[Meiliana]]>;
<![CDATA[Tan, Nany]]>;
<![CDATA[Andreas, Kelvin]]>;
<![CDATA[Julia]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.480
<![CDATA[The rapid rise of fintech has transformed the financial landscape, presenting both opportunities and challenges. This research assesses the financial performance of fintech companies in Indonesia compared to traditional banks, exploring the influence of sustainability disclosure, market capitalization, and leverage in both fintech and conventional banks. This research applied a quantitative approach using both stakeholder theory and signaling theory. The data used is secondary data from 13 banking companies in Indonesia which is analyzed using panel data regression. Our findings show that fintech banks have a better performance than conventional banks in terms of market capitalization, with the unexpected negative influence of sustainability disclosure on sustainable growth rate. Through a comprehensive analysis of these factors, the research aims to provide valuable insights into the sustainability and prospects of fintech as a key player in Indonesia's evolving financial ecosystem.]]>
<![CDATA[KEMAMPUAN ARTIFICIAL INTELLIGENCE TERHADAP PENDETEKSIAN FRAUD: STUDI LITERATUR ]]>
<![CDATA[Mawlidy, Ervian Ridho]]>;
<![CDATA[Dio, Rieswandha]]>;
<![CDATA[Lorensa, Like]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.488
<![CDATA[This study aims to determine the role of Artificial Intelligence (AI) in detecting financial fraud in audits. As auditors increasingly rely on AI technology to process large amounts of data, ensuring the confidentiality and integrity of that data is critical. The research was conducted by collecting 16 articles from reputable journals published in 2018–2024. The categorization was determined by the methodologies employed, and the findings yielded A systematic literature review (SLR) that scrutinizes various aspects of published articles, including their results, methodologies, subject matters, recommendations, and constraints. The findings offer substantiated evidence supporting the beneficial role of artificial intelligence (AI) in detecting financial fraud during audits. The forms of AI that have been implemented in companies are artificial neural networks (ANN) and machine learning. Privacy concerns, data security, and ethical considerations around the use of sensitive information are essential factors that must be addressed.]]>
<![CDATA[CORPORATE GOVERNANCE AND CORRUPTION CONTROVERSIES IN SOUTHEAST ASIA ]]>
<![CDATA[Mustika Ratu, Dewi]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.492
<![CDATA[The series of corporate corruption scandals has raised questions about the effectiveness of corporate governance. The focus of this investigation is on the interplay between ineffective corporate governance and corruption controversies among companies in Southeast Asia. Using archival methods, 515 firm-year observations were conducted in Indonesia, Malaysia, Thailand, and the Philippines between 2017 and 2021. As expected, research findings reveal a strong link between poor corporate governance and companies' involvement in corruption scandals. Furthermore, weak corporate governance diminishes the efficacy of anti-corruption initiatives in Southeast Asia. Consequently, a comprehensive understanding of the nexus between corporate governance and corruption scandals is of paramount significance for an equitable anti-corruption strategy. Urgent action is needed to enhance the monitoring of effective corporate governance implementation, which can contribute to the global fight against corruption.]]>
<![CDATA[THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR ]]>
<![CDATA[Jannah, Fitriyatul]]>;
<![CDATA[Wulandari , Anis]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.493
<![CDATA[This research aims to analyze the influence of environmental accounting knowledge (EAK), environmental sensitivity (ES), and corporate social responsibility knowledge (CSR-K) on pro-environmental behavior in accounting students. Purposive sampling was used to select samples that were analyzed using multiple linear regression. The research results show that ES and CSR-K significantly affect pro-environmental behavior, while EAK has no effect. These findings indicate that environmental accounting knowledge has been unable to encourage sustainable behavior, while environmental sensitivity factors and CSR knowledge play an essential role in promoting sustainable behavior. This research contributes to shaping the future of accounting education and sustainability behavior among students in support of global environmental and social sustainability goals.]]>
<![CDATA[APAKAH KEPEMILIKAN INSTITUSIONAL DAPAT MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK? ]]>
<![CDATA[Amaliyah, Ahsanul]]>;
<![CDATA[Nurdin, Fajar]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.503
<![CDATA[This research aims to analyze the impact of company size, political connections, profitability, and leverage on tax aggressiveness with institutional ownership as a moderator. This quantitative research is on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. Sample collection used a purposive sampling approach. Data was obtained from the company's financial reports on the IDX and official websites. Data analysis uses panel data regression. The results show that company size, political connections, and leverage do not affect tax aggressiveness, while profitability affects tax aggressiveness. Institutional ownership can moderate profitability and leverage but not company size and political connections. This research aims to increase government efforts to prevent tax aggressiveness and increase taxpayer awareness.]]>
<![CDATA[APAKAH PROFITABILITAS MAMPU MEMODERASI PENGARUH ESG DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN PEMBAYARAN DIVIDEN? ]]>
<![CDATA[Septiana, Fanny]]>;
<![CDATA[Handayani, Sri]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v7i1.509
<![CDATA[Decisions regarding dividend policy can potentially increase shareholder prosperity but can also reduce internal funding sources for the company. This research investigates the impact of Environmental Social Governance (ESG) and Investment Opportunity Set (IOS) on dividend payment policy and profitability as moderating factors. A causal design with Moderated Regression Analysis (MRA) is used in the Wholesale Trade sector listed on the Indonesia Stock Exchange during 2019-2022. A total of 64 sample data have met the criteria for distributing dividends during the research year. The research results show that ESG and profitability increase dividend payment policies, but IOS does not influence dividend payment policies. Furthermore, profitability can weaken the influence of ESG on dividend payment policy but strengthen the impact of IOS on dividend payment policy. The findings explain the role of profitability, which results from social activities and investment in moderating dividend payment policies. This research provides relevant theoretical contributions to the bird in the hand theory and flexible dividend policy.]]>
