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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 620 Documents
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Information Framing And Locus Of Control Effect On Investors’ Interpretation Of Risk Fitria Husnatarina
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.887

Abstract

This study aimed to determine the comparison of IFRS 8 segment reporting with PSAK 5 based on framing information with external risk interpretation. Locus of control, proxied in internal risk preferences analysis by non-professional investors, was also determined. This was an experimental study with a 2x2x2 factorial design between subjects. The subjects comprised 133 novice investors in the Central Kalimantan Investor Community. Furthermore, the data were analyzed using the Analysis of Variance (ANOVA) while the Two Ways Anova Test was used for hypothesis testing. The results showed that, in segment information in IFRS 8 and PSAK 5 stated in positive and negative framing, non-professional investors highly interpret external risk in IFRS 8 cases. Therefore, segment information in IFRS 8 and PSAK 5 expressed positively and negatively is significantly similar to internal risk preferences. However, the hypotheses on locus of control variables were not supported because non-professional investors lack enough experience.
Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry Justita Dura; Riyanto Suharsono
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.893

Abstract

The research of this study is to determine the impact of green accounting on sustainable development and financial performance, as well as the impact of financial performance on sustainable development and green accounting on sustainable development through financial performance. In this study, the population is a manufacturing company that implements the green industry and is registered with the Indonesian Stock Exchange between 2017 and 2020. Purposive sampling was used to acquire data from 39 different companies. Path analysis was performed to analyze the data. Green accounting hurts sustainable development, green accounting has no impact on financial performance, financial performance has no impact on sustainable development, and green accounting has a financial performance impact on sustainable development.
Uncertainty Volatility, Investment, And Cash Holding In ASEAN Countries Marcella Roring; Rita Juliana
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.905

Abstract

This study aims to show the effect of uncertainty on firms’ corporate investment and cash holding in five ASEAN countries, namely Malaysia, Indonesia, Singapore, Thailand, and Vietnam. The study was conducted using data from non-financial public listed firms in these five ASEAN countries during the 2006 to 2020 period. The uncertainty volatility is measured using the standard deviation of the economic policy uncertainty index. The results of this study find that uncertainty volatility increases corporate investment and decreases corporate cash holding. This result indicates that high uncertainty economic condition cause firms to invest to reduce information asymmetry by giving signals to external investors through investment, and as result, it reduces the corporate cash holdings. Moreover, we also find that uncertainty volatility is more economically significant than Economic Policy Uncertainty it self. It is possible that uncertainty volatility can better capture the real uncertain condition in the economy.
Discretionary Accruals: Contribution Of Quality Environmental Disclosures, Corporate Governance, And Assimetric Information Bahtiar Effendi
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.930

Abstract

The purpose of this research is to determine the impact of the quality environmental disclosure, corporate governance, and assimetric information on discretionary accruals. In this study, the population is mining companies that implement PROPER and are listed on the Indonesia Stock Exchange between 2016 and 2020. Purposive sampling was used to obtain data from 47 different companies. Multiple linear regression analysis was performed to analyze the data. The quality of environmental disclosure has impact on discretionary accruals, corporate governance has impact on discretionary accruals, assimetric information has impact on discretionary accruals. Simultaneously, the findings of the quality of environmental disclosure, corporate governance and assimetric information has impact on discretionary accruals.
The Effect Of Environmental Performance On Profitability With Environmental Disclosure As Moderating Ramlawati Ramlawati; Asriani Junaid; Syarifah Nurhalisa Alattas; Muslim Muslim
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.933

Abstract

Profitability describes a company's capacity to generate profits. Profitability is typically increased by implementing a nonexistent budget system, reducing marketing expenses, and implementing other asset management strategies. However, asset management is not the only factor affecting profitability in this instance. Environment, society, and economy have a fundamentally interdependent relationship. The company's existence in the environment has direct or indirect effects on the environment and social reality. Additionally, the company has great potential to alter the community's environment; therefore, the company's profitability improvement strategy must incorporate environmental considerations. This study focuses on 15 companies listed on the Indonesia Stock Exchange in 2018-2020 that received environmental performance ratings from PROPER. Quantitative research utilizing secondary data is conducted in the present study. Purposive sampling was used to carry out the sampling technique. Multiple moderation linear regression analysis, classical assumption testing, and hypothesis testing were employed in the investigation. The results indicated that environmental performance had a positive and statistically significant effect on profitability, with a significance level of 0.000. With a significant value of 0.000, the environmental disclosure variable strengthened the relationship between environmental performance and profitability.
Testing The Determinants Of Corporate Reputation And Their Impact On Market Valuation Tamara Limbunan; Fransiskus Eduardus Daromes
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.934

Abstract

This study examines model of the determinants of corporate reputation, namely managerial ability and corporate social performance and their impact on market valuation. Theoretical model is built based on Resource-based theory and signaling theory. Population of this study are all companies listed on the Indonesia Stock Exchange in 2017 – 2020. The results of this study indicate that there is an influence between managerial ability and corporate social performance on corporate reputation. This study also finds that corporate reputation has an effect on market valuation, however, both managerial ability and corporate social performance have no effect on market valuation. Subsequent testing shows that corporate reputation mediates the relationship between managerial ability and corporate social performance on market valuation.
Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management Alex Johanes Simamora; Atika; Masculine Muhammad Muqorobin
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.935

Abstract

The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value. Research samples are manufacturing firms listed on the Indonesian Stock Exchange 2018-2020. REM includes abnormal CFO, abnormal production, and abnormal discretionary expenses. Data analysis uses a white regression test. Based on data analysis, REM has a negative effect on firm value which indicates that REM reduces economic value. Market share and financial health weaken the negative effect of REM on firm value, indicating that REM is a signal where the firm has strong industry and financial advantages to increase firm value. The effective tax rate has no moderating effect between REM and firm value, indicating that low effective tax rate can be both efficient tax planning such as tax avoidance and aggressive tax planning such as tax evasion. Research contribution gives academics, financial statement users, and regulatory bodies an additional literature of REM as a signaling tool of industry and financial health advantages.
Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance Hamdani; Dhea Zatira; Eni Suharti
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.936

Abstract

This study aims to see whether green accounting, environmental performance and company size can affect company performance moderated by CSR for the 2016-2020 period. This study uses a panel data regression method with a sample of companies listed in PRPOPER. The results show that partially green accounting and environmental performance variables can affect companies in implementing CSR while the size variable can not have an effect, as well as in the next results only environmental performance variables that can affect financial performance while green accounting, size and CSR have no effect on financial performance. An interesting finding is that green accounting which is a cost that must be incurred for CSR activities does not affect financial performance where this indicates that companies that implement CSR consider that environmental costs have been treated as operating costs in general.
Good Corporate Governance And Corporate Social Responsibility On Company Value With Financial Performance Yana Fajriah; Edy Jumady; Ardiansyah Halim
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.944

Abstract

This study was conducted to see how much influence the variables of Good corporate governance and corporate social responsibility have on firm value with financial performance as the intervening variable. This type of research is quantitative research, which uses SmartPLS to analyze data by taking annual financial reports from 2017- 2019 from pharmaceutical sector manufacturing companies on the Indonesian stock exchange. The sample of this research is 11 companies. The results of the study show that the 4 indicators that have a significant positive effect on GCG are: Managerial Ownership, Institutional Ownership, Independent Commissioner and Audit Committee on Firm Value (Tobin's) and Financial Performance (ROA), while CSR has a significant positive effect on Financial Performance (ROA) but CSR has a positive and insignificant effect on Firm Value (Tobin's), Financial Performance (ROA) has a positive and significant effect on Firm Value (Tobin's), and Financial Performance (ROA) can mediate GCG and CSR has a positive and significant effect. The results of this study can also be used for the company to determine the ability to manage the company in generating profits and achieving success in the company in the future, also as a source of information and reference for further researchers in conducting research on topics related to this research, either continuing or complementary.
Taxpayer Compliance Determinants: An Empirical Study Arief Himmawan Dwi Nugroho; Ardiani Ika Sulistyawati
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.1030

Abstract

This study aims to find out and analyze the influence of tax socialization, understanding of tax procedures, age, type of work and tax sanctions on the compliance of taxpayers of private individuals in the district of Pedurungan. The type of research used is explantation research with quantitative approach. The population in this study is all taxpayers of private individuals registered in pedurungan subdistrict. Sample of 110 respondents with sampling method, namely accidental sampling method. Data analysis methods in this study include multiple linear regression analysis with dummy variables. The results showed that the socialization of taxation and understanding of tax procedures, had a significant effect on the compliance of taxpayers of private individuals. While the variable age, type of work, and tax sanctions have no significant effect on the mandatory compliance of private people.

Page 43 of 62 | Total Record : 620

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