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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 27 No. 3 (2023): September 2023" : 10 Documents clear
Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic Nur Azizah; Ratna Mappanyukki
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1480

Abstract

The global proliferation of the Covid-19 pandemic has adversely impacted public health, society, and the economy. To face the pandemic, managers are frequently required to make highly complicated decisions about financial reports. Earnings management occurs when managers modify financial statements for the advantage of stakeholders by evaluating opportunities in certain business activities. This paper investigates the impact of audit opinion and tax incentives on earnings management and leverage as a moderating variable among consumer goods manufacturing companies. A purposive sampling technique was performed to select 15 manufacturers in the consumer goods industry subsector listed on the Indonesia Stock Exchange between 2019 and 2021, which matched the research criteria. This study's findings indicate that audit opinion and tax incentives influence earnings management among consumer goods companies in the COVID-19 pandemic era. Moreover, leverage was a moderating variable for audit opinion and earnings management, but it did not moderate the effect of tax incentives on earnings management.
The Effect Of Profitability, Leverage, And Firm Size On Sustainability Report Disclosure Sherly Yohana; Rousilita Suhendah
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1481

Abstract

This study aims to determine the effect of profitability, leverage, and firm size on sustainability report disclosure in healthcare, energy, and financial sector companies listed on the Indonesia Stock Exchange in the 2019 to 2021 period. Samples were selected using non-probability sampling and purposive sampling techniques, and the data obtained consisted of 12 companies. Data were processed using the EViews (Econometric Views) version 12 program. The results of this study indicate that profitability and leverage have a positive and significant effect on sustainability report disclosure, while firm size does not affect sustainability report disclosure. This research implies that companies with high levels of funds tend to make broader sustainability report disclosures, so to obtain a high level of sustainability report disclosure requires a large amount of funds, which can also be obtained from the company's operating profit or by borrowing funds (debt) to creditors.
Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability Leny Suzan; Nurul Izza Ramadhani
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1487

Abstract

Firm value is the main component of the company in making decisions related to its financial performance. This study examines the simultaneous and partial effects of intellectual capital, managerial ownership, and profitability on firm value. The sample of this investigation is the non-cyclical consumer companies sector listed on the Indonesia Stock Exchange (IDX) in the 2018 to 2021 periods. The sampling technique used was purposive sampling, so there were 76 samples from 23 companies in the consumer non-cyclical sector. The analytical method used is panel data regression, which is analyzed using Eviews 12. The results showed that intellectual capital, managerial ownership, and profitability simultaneously and partially influence firm value. This indicates that the company needs good management guided by the factors that affect its value. Therefore, this study has implications for maximizing companies' financial performance in the consumer non-cyclical sector.
Budgeting And Emotional Exhaustion In Covid-19 Pandemic: Survey From Indonesia Mardiana Mardiana; SeTin SeTin
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1492

Abstract

Management control practices will change in response to the global crisis. This study aims to investigate the behavioural impacts of adjustments in budget control brought on by the worldwide crisis, particularly during the transition to the COVID-19 pandemic. This quantitative study employs a questionnaire survey approach with a sample of 96 managers from West Java manufacturing enterprises. The results of the study show that the negative impact of the Covid-19 pandemic transition period is positively related to budget tightening, tightening budget control is positively associated with role conflict, enabling budget design can reduce the impact of budgetary tightness on role conflict, and role conflict is positively related to emotional exhaustion of budget holders. This study contributes to the body of knowledge on management control, particularly the budget, which sheds further light on how budgeting procedures change in times of crisis and what happens to employees as a result of those changes.                             
Debt Covenant, Political Cost, Political Connection, And Bank Connections Towards Company Value Yuliana; Agus Munandar
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1510

Abstract

The goal of this study is to look at how debt covenant, political cost, political connection, and bank connections affect company value. The research used secondary data with completed financial reports from 24 public companies or 120 data in the banking sector that met purposive sampling criteria over five years (2017 to 2021). The research found that debt covenant and bank holder connection (the second form of bank connection) have a negative effect on company value. Meanwhile, political cost, political association and shareholder connection (the third form of bank connection) positively impact company value. At the same time, executive connection (the first bank connection) did not affect company value. At the same time, it was discovered that debt covenant, political cost, political connections, and three types of bank connections all impacted company value.
Factors Affecting Cloud Accounting Adoption In SMEs Amir Hamzah; Dadang Suhendar; Agus Zainul Arifin
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1520

Abstract

This study aims to analyze the factors influencing the adoption of Cloud Accounting for SMEs. The sample size in this research is 276 respondents. The research method used is quantitative, where hypotheses are tested, and data is analyzedanalyzed using Smart PLS 3.00. The results of the study indicate that Complexity, Security, Top Management Support, Adequate Resources, Competitive Pressure, Pressure from Trading Partners, Coercive Pressure, Government Support, and Provider Support significantly influence the adoption of cloud accounting. On the other hand, Compatibility, Relative Advantage, and IT Competence do not significantly affect the adoption of cloud accounting.
Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic Falsa Dzaky Arifian; Indira Januarti
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1701

Abstract

This study analyses indications of banking fraudulent financial reporting (FFR) before and during COVID-19. FFR indications are seen using the fraud pentagon theory through pressure (liquidity), opportunity (effective monitoring), rationalization (external auditor quality), competence (managerial ability), and arrogance (prominence of the CEO's photograph). This research was conducted on banks in the IDX from 2018 to 2021. The sample was selected using a purposive sampling method, consisting of 76 observations before COVID-19 (2018 to 2019) and 81 observations during COVID-19 (2020 to 2021). The analysis tool uses OLS regression. The results showed that rationalization negatively affects FFR indications before and during COVID-19, while competence had a positive effect only before COVID-19. The pressure, opportunity, and arrogance couldn’t indicate FFR before and during COVID-19. This research has implications for good auditor quality and managerial ability that can assist banks and regulators in building anti-fraud programs for preventing, detecting, and investigating FFR.
The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure Herlina Lusmeida; Sarah Vanessa Amelia
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1713

Abstract

This research aims to gather empirical evidence on how profitability and leverage affect sustainability report disclosure while considering the moderating variables of independent commissioners and gender diversity on the board of directors. The study included 45 companies from the manufacturing, mining, property, real estate, and building construction industries listed on the IDX from 2019 to 2021, chosen through purposive sampling. The research data was analyzed using multiple regression analysis methods. According to the findings, profitability favours sustainability report disclosure, while leverage has a negative influence. The presence of independent commissioners does not moderate the relationship between profitability, leverage, and sustainability report disclosure. Although gender diversity on the board of directors does not significantly impact the relationship between profitability and sustainability report disclosure, it does reduce the negative impact of leverage on sustainability report disclosure.
Independent Corporate Governance Organ Busyness, Earnings Quality, And Market Mispricing: Evidence From Indonesia Oktavia; Febriani Cristina Susianti Magdalena; Hartoni; Eva Oktavini; Krisnawati Tarigan
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1735

Abstract

This research aims to give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms. It investigated the effect of independent corporate governance organ's busyness on earnings management and earnings persistence using random-effect panel data regression. Furthermore, the Mishkin Test was used to investigate market mispricing. The results showed that the busyness of independent commissioners and independent audit committees had a positive effect on increasing the magnitude of earnings management and a negative impact on the persistence of the accrual component but did not cause market confusion in assessing the company's earnings components. Furthermore, it was discovered that the degree of independent director's business did not influence the magnitude of earnings management. Instead, it resulted in poor persistence of the accrual component and market uncertainty in assessing earnings components.
MSME Financial Accounting In West Java: Sustainability And Impact Factors Heliani
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1739

Abstract

This study examines the relationship between financial accounting practices, including knowledge management, financial capability, technology adoption, financial performance, and the social impact of Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. Quantitative research was adopted, and data were collected using structured survey questionnaires from 343 samples of MSME owners or financial managers in the regions. Data was analyzed using PLS-SEM with SmartPLS 4 software. The results confirm that financial accounting practices significantly affect MSMEs' financial performance and social impact. Knowledge management, financial capability, and technology adoption positively influenced financial performance and social impact. The study found that knowledge management is a significant factor in adopting technology. This study highlights the significant social impact of MSMEs on local communities and emphasizes the importance of sustainable financial accounting practices.

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