Proceeding of National Conference on Accounting & Finance
National Conference on Accounting & Finance (NCAF) is an annual conference held by Master Program in Accounting, Faculty of Economics Universitas Islam Indonesia. It is aimed to facilitate all researchers and academicians to present and publish their research paper as well as to built networking among Accounting and Finance scholars nationally and internationally.
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<![CDATA[Determinan underpricing pada penawaran saham perdana ]]>
<![CDATA[Oktananda, M. Reza]]>;
<![CDATA[Gantyowati, Evi]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi underpricing pada perusahaan yang melakukan penawaran saham perdana di Indonesia. Teknik analisis menggunakan analisis regresi linear berganda. Populasi pada penelitian ini adalah perusahaan yang melakukan IPO pada tahun 2020-2022. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan menghasilkan 115 sampel dari 164 perusahaan yang melakukan IPO tahun 2020-2022. Penelitian ini menggunakan teori sinyal. Hasil penelitian menunjukkan return on asset berpengaruh negatif terhadap underpricing dan earnings per share berpengaruh positif terhadap underpricing. Variabel lainnya yaitu debt equity ratio dan current ratio tidak berpengaruh terhadap underpricing.]]>
<![CDATA[Pengukuran kualitas website dan digital payment e-commerce shopee menggunakan metode webqual 4.0 dan metode importance and performance analysis (IPA) ]]>
<![CDATA[Kuncorosidi, Kuncorosidi]]>;
<![CDATA[Agustian, Rio Dwi]]>;
<![CDATA[Sopiawadi, Mutqi]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[This study evaluates priority areas for quality improvement on the Shopee e-commerce platform involving users as the sample group. Quantitative methods utilizing the Webqual Index (WQI) and Importance Performance Analysis (IPA) were employed for analysis. Findings highlight attributes that require enhancement, such as interaction quality, file security, personal data confidentiality, product information alignment with original images, user-administrator communication facilities, and the need for expanded discussion space. In Shopee E-payment, improving service interaction quality and data privacy emerges as the primary focus. Enhancing platform usability involves offering diverse promotions for every e-payment transaction. Likewise, clarifying information quality, including easily understandable text and accurate transaction details, is crucial. This research provides crucial insights for enhancing Shopee's quality without disregarding user interests and the critical aspects of an e-commerce platform.]]>
<![CDATA[Pengaruh kepemilikan institusional, kinerja keuangan, financial distress terhadap manajemen laba ]]>
<![CDATA[Rakasiwi, Heimy]]>;
<![CDATA[Pujiati, Lilik]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Penelitian ini diharapkan dapat menjadi bukti empiris terkait hubungan antara Kepemilikan Institusional, Kinerja Keuangan, Financial Distress dengan Manajemen Laba di perusahaan food and beverage tahun 2019-2022. Purposive sampling merupakan teknik yang dipakai untuk pengambilan sampel pada penelitian ini, sampel yang diperoleh sebanyak 60 data dari 15 perusahaan food and beverage yang listing di Bursa Efek Indonesia (BEI). Data yang ditentukan untuk penelitian ialah data sekunder yang didapatkan melalui annual report perusahaan yang telah listing BEI. Metode yang diterapkan ialah metode deskriptif dengan pendekatan kuantitatif. Uji regresi linier berganda memperlihatkan kepemilikan institusional dan kinerja keuangan tidak memiliki pengaruh pada manajemen laba. Serta financial distress memiliki pengaruh pada manajemen laba.]]>
<![CDATA[Peran KPP pratama Temanggung dalam pencegahan kecurangan pemotongan pemungutan pajak dana desa (studi kasus pada kantor pelayanan pajak pratama Temanggung) ]]>
<![CDATA[Basuki, Maria Magdalena Putri Permana]]>;
<![CDATA[Prabowo, Hendi Yogi]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Tujuan dari penelitian ini adalah untuk melakukan analisis peran dan langkah-langkah yang dilakukan Direktorat Jenderal Pajak dalam melakukan pencegahan kecurangan pemotongan, dan pemungutan pajak atas dana desa dengan pendekatan Fraud Triangle dan Fraud Element Triangle. Penelitian ini menggunakan pendekatan kualitatif dan metode studi kasus pada Kantor Pelayanan Pajak Pratama Temanggung dengan data primer dan sekunder. Data primer didapatkan secara langsung dari observasi dan wawancara dengan informan di lapangan, sedangkan data sekunder berasal dari dokumen, peraturan, maupun data yang telah dipublikasikan sebelumnya kepada pengguna data. Teknik analisis dilakukan dengan cara mengelompokkan data, melakukan coding dan menyajikan visualisasi hasil coding data dengan bantuan Software NVivo 12 plus. Hasil penelitian menemukan bahwa peran KPP Pratama Temanggung dalam pencegahan kecurangan pemotongan pemungutan pajak dana desa adalah edukasi pajak, permintaan data ke Dispermades, Rekonsiliasi Pajak dan Surat Himbauan.]]>
<![CDATA[Corporate Social Responsibility and financial performance: Evidence in Indonesia (basic industry and chemical sector) ]]>
<![CDATA[Istiyanto, Choirul]]>;
<![CDATA[Risfandy, Tastaftiyan]]>;
<![CDATA[Andriansa, Rama]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Research on corporate social responsibility on financial performance has had various results. Differences in models, objects and several other supporting variables add to the uniqueness of CSR research on financial performance. This research uses a sample of manufacturing companies in the basic industrial and chemical sectors listed on the IDX in 2019-2022. Using Tobin's Q as a measure of financial performance and using the KLD method as a CSR measurement.]]>
<![CDATA[Literatur review trasparansi dan akuntabilitas di Indonesia selama satu dekade: Studi bibliometric ]]>
<![CDATA[Dewi, Silvia]]>;
<![CDATA[Widarto, Wahyu]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[This research aims to look at the implementation of transparency and accountability in Indonesia for a decade. The research method used is bibliometrics using the VOSViewer tool. Through an inclusion and exclusion process, this research examined 114 articles indexed in Scopus in the period 2013-2023. The research results show that the variables that have been frequently studied over the past ten years are related to transparency and accountability that is participation, good governance, and corruption. Transparency and accountability are principles in realizing good governance and open government. Public participation is a means of reviewing and monitoring government performance in preventing corruption. This research shows that the topic of transparency and accountability always develops every year so it will be interesting to research.]]>
<![CDATA[The influence of financial literacy, digital literacy, and income on investment decisions with religiosity as an intervening variable among Muslim millennials in Yogyakarta ]]>
<![CDATA[Nugraha, Amri Satria]]>;
<![CDATA[Sutrisno, Sutrisno]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[This research aims to examine the influence of digital literacy, financial literacy, and income variables on investment decisions with religiosity as an intervening in the Muslim millennial generation in Yogyakarta The approach used in this research is quantitative. The sample used in this research was 185 respondents. Research data was obtained from the results of filling out the questionnaire and then analyzed using SEM analysis techniques with the help of the SEM AMOS program. The results of this research show that: (1) Financial literacy directly has a positive and significant effect on investment decisions; (2) Digital literacy directly has a positive and significant effect on investment decisions; (3) Income directly has a positive and significant effect on investment decisions; (4) religiosity directly has a positive and significant effect on investment decisions; (5) Religiosity can mediate financial literacy on investment decisions; (6) Religiosity cannot mediate digital literacy on investment decisions; (7) Religiosity cannot mediate income on investment decisions.]]>
<![CDATA[Determinan kesenjangan ekspektasi terhadap tingkat kepercayaan masyarakat pada pengelolaan dana keistimewaan: Model konseptual ]]>
<![CDATA[Mufidta, Fenny]]>;
<![CDATA[Urumsah, Dekar]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Dana Keistimewaan merupakan dana yang berasal dari APBN, digunakan untuk mendanai lima kewenangan urusan keistimewaan yang diberikan kepada Daerah Istimewa Yogyakarta. Adanya Dana Keistimewaan tidak serta merta membuat Dana Keistimewaan.masyarakat merasakan manfaatnya secara langsung. Hal tersebut menimbulkan kesenjangan antara harapan masyarakat dan realita yang ada, konsekuensinya dapat berdampak pada kepercayaan masyarakat terhadap pemerintah daerah. Penelitian ini bertujuan untuk merumuskan model konseptual mengenai faktor-faktor yang memengaruhi kesenjangan ekspektasi terhadap tingkat kepercayaan masyarakat pada pengelolaan dana keistimewaan. Metode yang digunakan dalam penelitian ini adalah metode penelitian konseptual dengan cara mengamati dan menganalisa beberapa informasi tentang topik penelitian. Model konseptual kesenjangan ekspektasi ini diharapkan dapat bermanfaat bagi masyarakat dan regulator dalam memperbaiki dan meningkatkan pengelolaan Dana Keistimewaan.]]>
<![CDATA[Peran sustainability report, dewan Komisaris, Komisaris Independen, Komite Audit dan Spesialisasi Industri KAP terhadap audit report lag ]]>
<![CDATA[Rosanita, Devi]]>;
<![CDATA[Djaddang, Syahril]]>;
<![CDATA[Mulyani, JMV.]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Submission of Periodic Financial Reports of Issuers or Public Companies, the Financial Services Authority requires that every public company registered on the capital market must submit annual financial reports that have been audited by an independent auditor to the Financial Services Authority and announced to the public no later than the end of the fourth month after the year this is regulated in the Financial Services Authority Regulation Number: 7/POJK.04/2018 concerning Submission of Reports Through the Electronic Reporting System of Issuers or Public Companies. Companies that do not submit financial reports by the specified time limit will be subject to administrative sanctions. This study aims to determine the effect Good Corporate Governance namely the board of commissioners, independent commissioners, audit committee and Public accounting firm industry specialization audit report lag. the population in this study are manufacturing and mining companies listed on the IDX (Indonesian Stock Exchange) in 2021 period. There are 287 public companies listed on the Indonesia Stock Exchange which are registered as a population. Samples were selected using techniques purposive sampling, and a sample of 71 companies was obtained. This research model uses multiple regression analysis and moderation regression analysis or Moderated Regression Analysis (MRA). The results of the study show that independent commissioners and Public accounting firm industry specialization have no effect on audit report lag, so that the size of the independent commissioner and Public accounting firm industry specialization will not add to the time span audit report lag, the board of commissioners and the audit committee have an effect on audit report lag, so that the more members of the board of commissioners and the audit committee will reduce the term audit report lag. Sustainability report able to moderate the independent commissioner against audit report lag, until it gets bigger sustainability report it will strengthen the relationship of independent commissioners to audit report lag and independent commissioners can be more effective in supervising management and ensuring that the audit process is carried out properly and on time. Future research can add to research in other fields so that more samples are studied.]]>
<![CDATA[Kinerja manajerial: Peranan strategic management accounting dan pengaruh intelektual capital terhadap kinerja keuangan ]]>
<![CDATA[Lestari, Fitri]]>;
<![CDATA[De Han, Nikita Yasmin]]>;
<![CDATA[Kurnianingsih, Heny Triastuti]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 6, 2024 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[This research aims to review the role of management accounting strategies and the impact of intelektual capital strategies on financial performance results. The data we currently use is still the result of research from 23 accounting journals that the author has read. In order to produce more accurate data, we will add reviews of previous accounting journals. The results of this research indicate that strategic management accounting that uses intelektual capital has important implications for financial performance in both goods and services companies.]]>
