JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
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<![CDATA[Pemilihan Karier sebagai Akuntan Publik bagi Mahasiswa Universitas Lampung dengan Pendekatan Theory of Planned Behavior ]]>
<![CDATA[Santi Dwina Dewanti]]>;
<![CDATA[Fajar Gustiawaty Dewi]]>;
<![CDATA[Rindu Rika Gamayuni]]>;
<![CDATA[Komarudin Komarudin]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i2.1176
<![CDATA[Purpose: This research aims to see how attitudes, subject norms, behavioral perception control and GPA on the interest in a career as a Public Accountant in the perception of accounting students at the University of Lampung Research methodology: This research is a quantitative research. The data were collected using questionnaire survey. In order to achieve the goal study, this study was conducted by examining 347 respondents. The analysis method in this study used the Bootstrapping Test which is analyzed using the smart PLS 2021 program. Results: The result showed that attitudes and perceived behavioral control did not have a positive effect on the career interest of accounting students as public accountants. Limitations: This research was only conducted at 4 variables, namely attitudes, subjective norms, behavioral perception control, and GPA. This can be ignored by several indicators or other variables that have a greater contribution or reason to interest in a career as a Public Accountant. Contributions: This study has contributions to the enrichment of the theoretical approach of planned behavior, especially the involvement of accounting student behavior perception control as public accountants.]]>
<![CDATA[Transformasi Dewan Direksi Perusahaan BUMN melalui Pendekatan Perilaku Akuntansi Guna Antisipasi Resesi Global ]]>
<![CDATA[Ade Manggala Hardianto]]>;
<![CDATA[Diah Permata Sari]]>;
<![CDATA[Tevi Leviany]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i2.1596
<![CDATA[The board of change directors who are too "easy to come and easy to go" can worsen the company's performance conditions and increase the risks faced by the company. Purpose: The purpose of this research is to provide recommendations on the transformation of the board of directors so as not to give the impression of being dislodged, and as a strategic step in dealing with the world recession. Methodology: Research was in state-owned company which published financial reports on the Jakarta Stock Exchange. We desain the quantitative correlation between independent and dependent variables with or not using variable control. The study also involved Nine financial ratios to reflect a broader range of corporate conditions. Results: The results are First, H1 is accepted that skill is correlated to Return on Asset and Fixed Asset Turnover. Secondly, H2 is accepted that tenure is not correlated to financial performance. Third, H3 the ratio of a board of independent directors is correlated to profit Margin, net profit margin and cash ratio. Originality of the research, this study provided an idea of a new board performance director to anticipate bankruptcy indications of firms characterized by ROA and Fixed Asset Turnover, profit margin, cash ratio and net profit margin. Limitation: This research was conducted from 2009-2016 at a state-owned company which published financial reports on the Jakarta Stock Exchange.]]>
<![CDATA[Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak ]]>
<![CDATA[Olga Vitaloka]]>;
<![CDATA[R. Weddie Andriyanto]]>;
<![CDATA[Yunia Amelia]]>;
<![CDATA[A. Zubaidi Indra]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i2.1718
<![CDATA[Purpose: This research aims to examine the effect of corporate social responsibility (CSR) on tax aggressiveness. Methodology: The type and source of data in this study is quantitative research, with data sources through the web of BUMN companies. The data used in this study are aggressiveness tax and CSR. sample determination using porposive sampling method and produce 35 samples of BUMN companies. The reason for using a BUMN company is because it is the biggest contributor in taxation. The analysis used in this study is multiple linear regression analysis using SPSS 26 software. Results: The results of the study show that CSR with a net fiscal income of more than 5% has an influence on tax aggressiveness. Meanwhile, CSR with a net fiscal income of less than 5% has no effect on tax aggressiveness Limitations: This research was only conducted by BUMN companies from 2015 to 2019. Contribution: This exploration has contributed to the enrichment of aspects of the financial accounting literature, particularly on the taxation of BUMN companies.]]>
<![CDATA[Nilai Perusahaan, Kinerja Lingkungan dan Konservatisme Akuntansi ]]>
<![CDATA[Kodriyah Kodriyah]]>;
<![CDATA[Denny Kurnia]]>;
<![CDATA[Indah Nailatus Sa’adah]]>;
<![CDATA[Yayah Kholiyah]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i2.1768
<![CDATA[Purpose: This study aims to examine and prove the influence between environmental performance and accounting conservatism on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Methodology: Manufacturing Companies listed on the Indonesia Stock Exchange became the population in this study. Purposive sampling was used to determine samples and obtained as many as 50 companies that met the criteria. Multiple linear regression analysis tests the model and proves the proposed hypothesis. Data is processed with the help of Statistic tools. Results: The test result is that environmental performance can affect the value of the company and accounting conservatism cannot be proven to affect the value of the company Limitations: The limitations in this study prove that accounting conservatism variables measured by earnings / Accrual measure have no influence on company value, subsequent research can use other measurements for accounting conservatism so that it can prove its effect Contribution: The results of this study can contribute to investors' decision-making to consider aspects of the company's responsibility to the surrounding environment for its operating activities.]]>
<![CDATA[Analisis Kinerja Keuangan, Ukuran Perusahaan, Leverage, dan Volume Penjualan terhadap Corporate Social Responsibility ]]>
<![CDATA[Raudhah Almas Barlinti]]>;
<![CDATA[Muhammad Abdul Aris]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 3 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i3.1050
<![CDATA[Purpose: This observation aims to analyze financial performance, company size, leverage, and sales volume on Corporate Social Responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Research methodology: This observation is a quantitative research which uses secondary data in the form of annual reports. This observation uses 207 samples of manufacturing companies during 2018-2020. This study uses multiple linear regression analysis techniques, classical assumption test, and partial hypothesis testing using SPSS v.26 application program. Results: The result of this observation is that financial performance and company size are factors that affect Corporate Social Responsibility (CSR), while leverage and sales volume are not factors that affect Corporate Social Responsibility (CSR). Limitations: The limitations of this study are only focused on the manufacturing sector, companies that disclose financial statements in rupiah, and period limitations. Contribution: These observations can be used to determine the factors that influence Corporate Social Responsibility (CSR) and are expected to provide information for investors.]]>
<![CDATA[Pengaruh Perceived Organizational Support, Contigency Reward Behaviour terhadap Work Engagement ]]>
<![CDATA[Fildzah Aleyda]]>;
<![CDATA[Dita Oki Berliyanti]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 3 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i3.1290
<![CDATA[Purpose: This study aimed to analyze and explore the presence of perceived organizational support and contingent reward behavior in work engagement case studies of employees in PT Pelabuhan Indonesia. Methodology: The sample used in this study was purposive by distributing questionnaires online to 70 employees at PT Pelabuhan, Indonesia. The data analysis method was a simple regression method using SPSS version 25. Results: The results showed that perceived organizational support and contingent reward behavior had a positive and significant effect on work engagement in a case study of employees in PT Pelabuhan Indonesia. Limitations: This study involved only 70 employees at PT Pelabuhan Indonesia as respondents. In this study, only contingency reward behavior and perceived organizational support were used as independent variables. Work engagement is the dependent variable. Contribution: The findings of this study are useful in providing and becoming a source of information about the influence of perceived organizational support and contingent reward behavior, and can be applied by PT Pelabuhan Indonesia so that they can pay more attention to employees by implementing contingent reward behavior and perceived organizational support so that workers will feel valued in working at PT. Pelabuhan Indonesia feels that the workforce is prioritized, gets motivated, and can be rewarded according to performance to achieve company goals. This will have an impact on increasing work engagement in PT Pelabuhan, Indonesia.]]>
<![CDATA[Intensi Whistleblowing Auditor: Peran Perlindungan Hukum sebagai Variabel Moderasi ]]>
<![CDATA[anggi chandraini]]>;
<![CDATA[Rindu Rika Gamayumi]]>;
<![CDATA[Erna Listyaningsih]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 3 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i3.1389
<![CDATA[Purpose: The purpose of this research is to examine the factors that influence the auditor's intention to report fraud. Research methodology: Researchers collected primary data through questionnaires using google form media which were filled in by 74 KAP auditors in Palembang and Bandar Lampung. The data was tested using the Partial Least Square (PLS) version 3.0 application. Results: The results of the study show that the influence of organizational commitment, professional commitment, moral intensity, personal cost, locus of control, and rewards all positively affect whistleblowing intention. However, there is no evidence that the seriousness of the fraud has any effect. The legal protection variable has not been proven capable of moderating or strengthening the relationship between organizational commitment, seriousness of fraud, and professional commitment to whistleblowing intentions. Legal protection has been proven to strengthen the relationship between moral intensity, personal cost, locus of control, and reward on whistleblowing intention. Limitations: Researcher Tunable to approach respondents directly and the number of samples was relatively small because the auditors at the public accounting firm under study were quite busy. Contribution: This research contributes to the Public Accounting Firm, the KAP must provide legal protection for auditors who dare to do whistleblowing in order to get a good image of the public accounting profession in the eyes of the wider community.]]>
<![CDATA[Pengaruh Audit Tenure, Reputasi Kantor Akuntan Publik (KAP), dan Latar Belakang Pendidikan terhadap Kualitas Audit Wilayah Batam ]]>
<![CDATA[Agung Joni Saputra]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 3 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i3.1814
<![CDATA[Purpose: This research was conducted to find out about quality of auditor located in Batam Island witch variables including Audit Tenure, Reputation of public accounting firm, amd educational background. Research Methodology: This study is qualitative research or by using a questionnaire where the target populations is auditors who working in public accounting firm in Batam Island. Result: The results of this study simultaneously show that auditor tenure, reputation of public accounting firm, and educational background have an effect on audit quality. While partially only audit tenure has an effect on audit quality, instead of reputation of public accounting firm and educational background have no effect on audit quality. Limitation: The numbers of variables selected in this study is limited, as well as the number of samples studied. Contribution: It is hoped that this research can be used as reference material for those who wish to do further research on this topic and is expected to be useful for company managers in an effort to maximize company value as their main objective.]]>
<![CDATA[Pengaruh Green Product dan Persepsi Harga terhadap Minat Beli Produk Tupperware ]]>
<![CDATA[Edi Nurtjahjadi]]>;
<![CDATA[Feby Budianti]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 3 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i3.1888
<![CDATA[Purpose: To examine the impact of green product and perceived price toward purchase intention is the aim of this study. Research methodology: This study uses a quantitative approach with survey methods and questionnaire. Multiple regression analysis were used as data analysis techniques with tools SPSS version 20. Results: Of the two proposed research hypotheses, one of them has been supported by empirical data. The research findings show that perceived price effects customers' purchase intention while green products doesn't. Limitations: Ninety people has been declared as the objects observed in this research and the research locus is only in Bandung. Contribution: The use of other concepts to directly influence purchase intention can be proposed by further researchers. The results of this study also benefit Tupperware company regarding its strategy-assembling process so it is more relevant and in line with the raise in attribute qualities. Novelty: Testing the effect of green products on buying interest with objects of people who have never used Tupperware, the majority of which are students and research locus in Bandung.]]>
<![CDATA[Pengaruh Kualitas Produk dan Harga terhadap Minat Beli Ulang Konsumen Hand and Body Lotion Marina di Kota Bandung ]]>
<![CDATA[Salsabila Putri Septi]]>;
<![CDATA[Edi Nurtjahjadi]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 3 (2023): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i3.1935
<![CDATA[Purpose: This study aims to analyze the effect of product quality and price on consumer repurchase intention of Marina hand and body lotion in Bandung City. Research methodology: This study used a quantitative approach with an online questionnaire survey method. Data analysis included multiple regression using SPSS version 25. Results: The results showed that product quality and price partially had a positive and significant effect on repurchase intention. Limitations: This study used 100 respondents who had used Marina's hand and body lotion products with a limited research focus only in the city of Bandung. Contribution: The findings of this study can contribute to further research and can be used as a basis for consideration in Marina company decision making to keep consumers buying back products by increasing product quality and price. Novelty: Testing the effect of product quality and price on repurchase intention in research subjects who had used Marina's hand and body lotion products, with the majority of student respondents living in Bandung as the locus of research.]]>
