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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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The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing Maryanti, C. Susi; Agus Munandar
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1797

Abstract

This study examines the effect of taxes, tunnelling incentives, bonus mechanisms and leverage on transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study population included listed manufacturing companies on IDX from 2017 to 2021 and had their financial statements published on the IDX. The sampling technique used was purposive sampling, taking thirteen companies with a study period of five years, thus obtaining a total of sixty-five study samples. The statistics used in this examination are taken from the company's financial statements. This study uses a quantitative design combined with data analysis techniques using classical hypothesis testing, descriptive statistics testing and hypothesis testing. The results show that tax, tunnelling incentive and leverage variables significantly impact the transfer pricing indication. The bonus mechanism variable has no impact on the indication of transfer pricing.
Corporate Reputation, Available Slack, And Financial Distress Risk Aminatuzzuhro; Indrawati, Trisa; Fitriani, Nurul
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1821

Abstract

The global COVID-19 pandemic and the associated economic recession have posed significant challenges for companies in Indonesia. Many companies have struggled to survive, leading to mass layoffs or bankruptcy. This study is motivated to research the financial factors (namely, company reputation and available slack) related to the risk of financial difficulties, using 1,699 observations from non-financial public companies in Indonesia from 2020 to 2022. The research was conducted using moderated regression analysis performed with STATA software. The research results indicate that company reputation is negatively related to the risk of financial difficulties, and available slack strengthens this relationship. These results were robustly tested using coarsened exact matching. This study provides information for companies and stakeholders on reducing the risk of financial difficulties by strengthening the company's reputation and available slack.
The Dynamics Of Financial Literacy And Accounting Literacy In Coastal Communities Lia Dwi Martika; Hamzah, Amir; Oktaviani Rita Puspasari
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1856

Abstract

This study analyses the factors affecting financial and accounting literacy. The sample in this study was 281 respondents. Quantitative research methods are used to test hypotheses and analyse data using SEM with LISREL software. The results showed that financial attitudes, financial behaviour, locus of control and financial inclusion positively affect financial literacy, and financial attitudes, financial behaviour, locus of control and financial inclusion affect accounting literacy, and financial literacy positively affect accounting literacy.
The Role Of Gender Diversity In Increasing ESG Performance Through Intellectual Capital Isnindiah Sofiati; Aria Farah Mita
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1861

Abstract

This study examines whether intellectual capital mediates the association between board gender diversity and ESG performance. The samples were selected based on criteria that included all non-financial companies registered on the Indonesia Stock Exchange. The total observations are 257 in the period 2017 to 2022. ESG scores were obtained from the Refinitiv Eikon database as a proxy for ESG performance, intellectual capital proxied by the value-added intellectual coefficient (VAIC) model, and directors' gender diversity proxied by the percentage of female directors. The results show intellectual capital mediates the association between board gender diversity and ESG performance. These results suggest that board gender diversity positively affects ESG performance if the company has intellectual capital that adds value to create competitiveness. This study aims to help companies understand the importance of gender diversity in managing and utilising intellectual capital to improve the company's ESG performance.
Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important? Siahaan, Antoni; Rien Agustin Fadjarenie; Irwansyah; Desak Nyoman Sri Werastuti
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.1871

Abstract

Pandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent. This study aims to get empirical evidence of auditor experience, auditor industry specialisation, and audit risk on audit quality during the COVID-19 pandemic. The research methods used quantitative with a survey approach; data gathered by a survey of Auditor. The result finds that during turbulent economic situations, the need for auditor experience and auditor's industry specialists has increased to mitigate the audit risk. Auditor experience and auditor industry specialists were needed to promote audit quality with low audit risk. The study has proved that auditor experience, industry specialisation, and audit risk impact audit quality. Assessing the auditor and public accounting firm using quality control standards from risk-based perspectives is urgently required. Other studies may investigate the issues using qualitative methods to get a deeper understanding.
CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment Sari Lestari; Mutmainah, Siti; Raharja, Surya
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1936

Abstract

The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022. The study selected 40 companies through purposive sampling, resulting in 120 observations data. The research collected data from audited financial and annual reports, available on www.idx.co.id. The data were analysed using path analysis facilitated by Smart PLS. The findings indicate that the CEO's educational background and gender do not influence accounting conservatism. CEOs with educational backgrounds in accounting and related fields negatively influence technology and information investment, as do female CEOs. Technology and information investment influence accounting conservatism. Interestingly, technology and information investment mediate between female CEOs and accounting conservatism, while educational background does not. Decision-makers in the banking sector can leverage these findings to design strategic decisions.
The Effect Of Corporate Governance On Cash Holdings Wirianata, Henny
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2006

Abstract

This study was conducted to determine the influence of corporate governance in manufacturing companies in determining cash holdings accompanied by financial performance as a control variable. Corporate governance is measured from board structures proxied by board size, independent board compositions, and board meetings; the audit committee proxied by the number of members and meetings; and ownership structures are proxied with institutional and managerial ownership. The data in the study were taken by purposive random sampling. The data in the study was processed and analysed using panel data regression analysis using Eviews 10 for the 2017-2021 research period. The results showed that, partially, board size and the independent board compositions have a positive and significant influence. Meanwhile, board meetings, audit committee members, audit committee meetings, institutional ownership and managerial ownership did not significantly influence.
Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism Zulia Hanum
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2051

Abstract

Numerous instances of Fraud frequently arise within various companies, often stemming from lapses in the professional ethics of auditors. This research explores fraudulent activities by examining the impact of auditor experience, capabilities, and professional scepticism. The chosen research focus is Public Accounting Firms in North Sumatra, specifically Medan. Employing descriptive statistical analysis with quantitative data, the research utilises the saturated sampling method with a sample of 199 respondents from a population of 25 Public Accounting Firms. Hypothesis testing results reveal a significant correlation between Auditor Experience, Auditor Capability, and Professional Skepticism in detecting Fraud. The findings also indicate that Professional Skepticism significantly influences Auditor Capability in fraud detection. Moreover, the testing results suggest that the relationship between Auditor Experience and Auditor Capability is mediated by Professional Skepticism as an intervening variable, shedding light on the complex dynamics influencing fraudulent behaviour within the auditing profession.
Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance Wirianata, Henny; Viriany; Tan Hauw-Sen
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2068

Abstract

This research was conducted to determine the influence of profitability, leverage, capital intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence. The data in the research was taken using purposive random sampling by determining criteria from companies in the energy, basic materials, industrial, primary and secondary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were processed and analysed using multiple regression and moderated regression analysis using Eviews 10. The research results show that profitability has a positive and significant influence on tax avoidance, and leverage has a negative and significant influence on tax avoidance. Capital intensity, CSR activities and firm size do not influence tax avoidance. The research results also show that firm size can moderate the influence of leverage and capital intensity on tax avoidance.
Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector Salsabilla, Dara; Yossi Diantimala; Indayani; Dinaroe
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2084

Abstract

The study examines the effect of board gender diversity and CEO characteristics – CEO age, CEO tenure, and CEO compensation – on earning Management in the banking sector listed on the Indonesian Stock Exchange in 2019-2022. The data of 188 bank– years was obtained from banks’ annual reports taken from the IDX and the bank's official website. Data were analysed by using descriptive statistics and panel data regression. The data fit in with the Common Effect Model (CEM). The results show that earnings management in the banking sector is not caused by gender diversity but is affected significantly by CEO age and tenure. The results support the upper echelon theory. The results fill the gap of previous studies, especially in the banking sector, and provide insight into the role of board gender diversity on earning Management in developing countries that can synthesise the outcome to learn from their governance system.

Page 58 of 62 | Total Record : 620

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