Jurnal Akuntansi Bisnis
Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business.
Business accounting journals are published periodically 2 times in 1 year, namely in February and August.
Articles
238 Documents
<![CDATA[FACTORS AFFECTING PROFITABILITY IN BANKING ENTERPRISES ]]>
<![CDATA[Nelson, Catheryn Iona]]>;
<![CDATA[Ester, Ester]]>;
<![CDATA[Jeninfer, Jeninfer]]>;
<![CDATA[Viorene, Viorene]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i1.4978
<![CDATA[Background: Banking companies were chosen as subjects for this study because banking companies experienced an increase in profits along with stronger profitability ratios, so banking companies were considered very prospective for investors.Objective: This study aims to determine the effect of company size, leverage, as well as public share ownership on profitability in banking companies listed on the Indonesia Stock Exchange in 2020 - 2022Research Method: The sampling technique in this study used a purposive sampling technique with a sample of 30 banking companies. This study used linear regression data analysis with the help of SPSS to test the hypothesis, with a descriptive type of research.Research Results: The results of this study show that company size has a positive influence on profitability, while leverage has a negative influence on profitability. On the other hand, public shareholding does not affect profitability.Originality/Novelty of Research: Analyzing the latest regulations regarding free float for companies on the IDX, especially in the banking subsector.]]>
<![CDATA[THE URGENCY OF TAX AVOIDANCE MODERATED BY THE UTILIZATION OF TAX HAVENS COUNTRY ]]>
<![CDATA[Wahyunita, Tiara]]>;
<![CDATA[Pambudi, Januar Eky]]>;
<![CDATA[Febrianto, Hendra Galuh]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i1.4815
<![CDATA[Background: Tax avoidance can work because there is tax planning in advance from the taxpayer. This tax planning is legal because it utilizes loopholes that are not regulated in tax regulations. If tax planning meets business needs, the results can be said to be good.Objective: The purpose of this study is to examine how the use of tax avoidance as a moderating factor impacts thin capitalization, capital intensity, and corporate social responsibility.Research Methods: This is a quantitative study that applies hypothesis testing. This study involved 26 manufacturing companies listed on the IDX from 2017 to 2021. The purposive sampling method was used to collect data. The data was tested with multiple linear regression.Research Results: Thin capitalization and capital intensity have a significant positive effect on tax avoidance, while corporate social responsibility has no effect on tax avoidance. The use of tax havens country cannot moderate the influence between thin capitalization and corporate social responsibility on tax avoidance.Originality/Wideness of Research: Using data from 2017-2021, this study investigates the relationship between thin capitalization, capital intensity, and corporate social responsibility on tax avoidance with the use of tax havens as moderation. ]]>
<![CDATA[THE ROLE OF BUSINESS STRATEGY IN MODERATING THE EFFECT OF ESG PERFORMANCE ON FIRM VALUE ]]>
<![CDATA[Xaviera, Areta]]>;
<![CDATA[Rahman, Annisaa]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i1.4967
<![CDATA[Background: The sustainability issue has become a global conversation both in society and especially in the business world. Climate change, social crises, and environmental issues pose threats to the global economy, especially for developing countries with weaker infrastructures compared to developed nations, thus necessitating sustainable practices, one of which is through ESG disclosure.Objective: This study aims to empirically examine the influence of ESG performance on firm value with business strategy using Miles & Snow's typology (1978) as a moderator.Research Methodology: This study uses unbalanced panel data regression with fixed effects using robust standard error to prevent bias in testing the formulated hypotheses. The population in this study consists of non-financial sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, with a sample of 194 companies. The data collection method utilizes purposive sampling. Data is analyzed using the panel data regression method.Research Findings: The results of this study show that ESG performance has a significant negative impact on firm value. Furthermore, this research finds that business strategy can moderate the relationship between ESG performance and firm value, where it strengthens the negative relationship between ESG and firm value. Additional analysis reveals that the defender strategy weakens the negative relationship between ESG and firm value. Meanwhile, the other two strategies are unable to moderate the relationship between ESG and firm value.Originality/Novelty of Research: This is a study examining the influence of ESG on firm value with business strategy as a moderator in the non-financial sector companies in Indonesia listed on the BEI using data from 2018 to 2022]]>
<![CDATA[THE MEDIATING ROLE OF FINANCIAL PERFORMANCE IN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) AND FIRM VALUE ]]>
<![CDATA[Putra, Fajar Karunia]]>;
<![CDATA[Budastra, Made Aditya]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i1.4931
<![CDATA[Background: As global awareness begins to lead to sustainable business practices, the Environmental, Social, and Governance (ESG) framework becomes one of the important things in evaluating firms. Sustainability information such as ESG is considered capable of influencing firm value.Objective: The goal of the study is to examine the effect exerted by ESG on the value of the firm with financial performance acting as a mediating variable.Research Method: This study utilizes regression data analysis techniques to test the influence between variables. Secondary data were used in this study using Thomson Reuters and OSIRIS databases. The sample obtained was 35 firms that fit the purposive sampling criteria, with the number of observations for the 2017-2022 period being 210 observations.Research Results: ESG cannot affect firm value, while ESG can affect financial performance, and financial performance can affect firm value. Results also show the full mediating effect exerted by financial performance on the connection between ESG and firm value.Research Originality/Novelty: A research construct that uses financial performance mediation in explaining the connection between ESG and firm value.]]>
<![CDATA[DETERMINANTS OF THE TIMELINESS OF PUBLISHING FINANCIAL REPORTS: NON-FINANCIAL COMPANIES IN INDONESIA ]]>
<![CDATA[Tanujaya, Kennardi]]>;
<![CDATA[Elliany, Elliany]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i1.4795
<![CDATA[Background: The timeliness of publishing financial reports is very important for companies and users of financial information. Delays in publishing financial reports can impose sanctions on the company concerned, hinder economic decisions, and even create a bad reputation for the company among investors.Purpose: This research aims to examine the influence of company size, profitability, leverage, number of subsidiaries, board independence, board ownership, audit quality, and composite corporate governance index (CG-Index) on the timeliness of publishing financial reports.Research method: The data analysis method used in this research is panel regression analysis with a total of 439 company analysis units over 5 years.Research result: Panel regression test results show that the variables profitability and board independence have a significant negative effect on the timeliness of publishing financial reports. Audit quality and the CG-Index have a significant positive relationship with the timeliness of publishing financial reports.Originality/Novelty: The research uses the CG-Index to measure the effectiveness of corporate governance in reducing the potential for audit delays in developing countries.]]>
<![CDATA[FINANCIAL SATISFACTION DETERMINANTS FROM HOME INDUSTRY IN SURABAYA ]]>
<![CDATA[Fernando, Jovian]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i1.4569
<![CDATA[Background: Financial satisfaction is one of the goals that every entrepreneur wants to achieve, which requires sacrifice of resources such as capital, time, energy, and other things to obtain it. Financial satisfaction is also the goal of a home business which is currently growing rapidly in Indonesia..Purpose: The purpose of this research is to examine the effect of income, financial literacy, financial attitudes, and financial distress on the financial satisfaction of home-based business owners in the city of Surabaya.Method: The convenience sampling method will be used to get 100 home-based business respondents in the city of Surabaya, both businesses that were established before or during the COVID-19 pandemic. Data collection was carried out by distributing questionnaires and the data was processed using SPSS software.Results: The results of this study indicate that only income and financial attitudes have a positive and significant effect on financial satisfaction, while financial literacy and financial distress do not affect financial satisfaction.Research Novelty: This research is a small amount of research that focuses on the achievements of home-based businesses that are thought to have the ability to survive during a pandemic. The findings prove that financial difficulties are not able to reduce their financial satisfaction.]]>
<![CDATA[THE RELATIONSHIP OF PROFITABILITY FACTORS TO PAST AND FUTURE STOCK RETURNS (EMPIRICAL STUDY OF CONVENTIONAL BANK COMPANIES INDEX IDX FINANCE PERIOD 2020-2023) ]]>
<![CDATA[Chin, Kevin Nicholas]]>;
<![CDATA[Setiawan, Temy]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i2.6020
<![CDATA[Background: This study seeks to explore the connection between profitability and stock returns, specifically investigating how past stock returns influence profitability and how profitability impacts future stock returns. The research focuses on banking companies listed in the IDX Finance index during the 2020-2023 period.Objective: This study aims to offer empirical evidence regarding the impact of past stock returns on profitability and the impact of profitability on future stock returns.Research Methods: This study utilizes a quantitative approach, focusing on a sample of 37 conventional banks that exists on the Indonesia Stock Exchange (IDX) Finance in 2020 – 2023. Data analysis was performed using the PLS-SEM method, with the assistance of SmartPLS 4.0 software.Research Results: The study findings revealed that past stock returns significantly enhance the net interest margin (NIM), which in turn positively influences the return on assets (ROA). Consequently, ROA plays a vital role in driving future stock returns upward.Research Originality/Novelty: This research provides fresh perspectives by examining the connection between profitability and stock returns, both historically and prospectively, within the context of Indonesia's banking sector. Additionally, it highlights the factors that impact stock returns and the profitability of banking institutions.]]>
<![CDATA[BREAKING BARRIERS: FEMALE DIRECTORS, EARNINGS MANAGEMENT, AND THE INFLUENCE OF EDUCATION AND SUSTAINABILITY REPORTING ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Pratama, Vincent Tio]]>;
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i2.4983
<![CDATA[Background: The role of women directors in corporate governance has received increasing attention, especially regarding their impact on earnings management. Recognizing this role is critical as companies need to increase transparency and accountability in their financial practices, while recognizing the role of sustainability.Objective: These studies aim to find out, whether female participation in the board of directors can reduce earnings management practices, by adopting different types of measurements for the female variable.Research Method: The applied methods are purposive sampling where 49 samples collected from Indonesia Stock Exchange (IDX) that consistently publishing financial and sustainability report with a timeframe of 2018-2022. Implementing data panel regression method using Stata application.Result: The result indicate that, three female director can reduce earnings management, while independent commissioner and GRI disclosure are positively related to earnings management.Originality/Novelty of Research: This studies use different kind of measurements towards female director variables, to proving applied theory are still relevant and to resolve the limitation of previous studies to find the critical effect of female directors participation to decreasing earnings management in Indonesia. ]]>
<![CDATA[THE INFLUENCE OF PRESENCE OF FEMALE IN BOARD OF DIRECTORS AND AUDIT COMMITTEE TOWARDS FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN PUBLIC COMPANIES ]]>
<![CDATA[Putri, Devana Alyaa Purnomo]]>;
<![CDATA[Kurniawan, Budi Kurniawan,]]>;
<![CDATA[Pulungan, Andrey Hasiholan]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i2.6063
<![CDATA[Background: Diversity on corporate boards and strong audit committees are essential for good corporate governance, and promoting gender diversity, particularly increasing the number of women on boards, has been proven to enhance overall business performance.Objective: This study aims to investigate whether the presence of women in the board of directors and audit committee affects the financial performance of Indonesian public companies listed on the Indonesia Stock Exchange (IDX). The study uses a purposive sampling method to select 670 companies from financial statements listed on IDX from 2019 to 2021, excluding the financial industry.Research Method: The study employed multiple linear regression analysis with a fixed effect model and an ordinary least square (OLS) model to assess ROA and PER. Recognizing the presence of heteroskedasticity and autocorrelation issues, the regression was adjusted using Robust Standard Error for standardization.Research Result: This study shows that having women on the board of directors positively influences Return on Assets (ROA) and negatively influences Price-to-Earnings Ratio (PER). Although the study did not find a significant influence of women on the audit committee, it suggests that the presence of women on boards of directors can potentially improve companies' financial performance.Research Originality/Novelty: The authors emphasize that their study fills a gap in the literature by examining the impact of female presence in board of directors and audit committees on financial performance in Indonesian public companies.]]>
<![CDATA[THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE ]]>
<![CDATA[Morieta, Yurinda Eka]]>;
<![CDATA[Aprillianto, Bayu]]>;
<![CDATA[Wardhaningrum, Oktaviani Ari]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i2.5172
<![CDATA[Background: The rising value of Sri-Kehati Index companies in recent years indicates that there is a change in investor orientation towards green investment. Green investment itself has now become a world and government concern which is realized through several regulations. Therefore, companies are required to disclose the sustainability business that has been carried out.Objective: This study aims to analyze the effect of sustainability report disclosure on firm value with dividend policy as a moderating variable.Research Methods: Multiple linear regression analysis and Moderated Regression Analysis (MRA)Research Results: The result showed that sustainability report disclosure has a negative effect on firm value and dividend policy strengthens the negative effect of sustainability report disclosure on firm value.Authenticity/Novelty of Research: The addition of dividend policy as a moderating variable between the relationship between sustainability report disclosure and firm value.]]>
