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Studi Akuntansi dan Keuangan Indonesia (SAKI)
Published by Prasetiya Mulya Publishing
ISSN : -     EISSN : 26546221     DOI : 10.21632/saki
Core Subject : Economy,
Economics, Econometrics & Finance
SAKI aims to publish articles in the field of accounting and finance that provide a significant contribution to the development of accounting practices and the accounting profession in Indonesia and the Asian region. SAKI provides insights into the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting professions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 95 Documents
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Budaya Organisasi dan Kepemimpinan dalam Pengelolaan Piutang Pajak Impor Amrie Firmansyah; Ria Dewi Ambarwati; Wing Hartopo; Iis Iswandy
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 2 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.2.170-189

Abstract

This study examines organizational culture and leadership on tax revenue receivables management in the context of imports. The data used in this study derives from a questionnaire survey distributed to respondents from March to July 2022. The respondents for this study were selected using purposive sampling with the criteria is officials/employees at the Treasury Unit who manage tax receivables and Officers/employees at the General Affairs/Finance Unit, which handles the Financial Statements in each work unit within DGCE. The final sample used in this study totaled 166 observations. This study concludes that organizational culture positively affects the management of tax revenue receivables in the context of imports, while leadership does not affect the management of tax revenue receivables in the context of imports.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Food and Beverage Lucia Ari Diyani; Huda Aulia Rahman
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.118-140

Abstract

This study aims to examine the effect of advertising expense, capital intensity, and sales growth on tax avoidance and uses firm size as a moderating variable. The research population comes from the food & beverage sector which is one of the government's priorities as a driving force for the national economy. The company is listed on the Indonesia Stock Exchange for eight periods, namely 2013-2020. This research is a causal research and uses quantitative methods which are processed using panel data regression analysis techniques. The results show that sales growth has a positive impact on tax avoidance, while advertising expenses and capital intensity have no impact. Then, company size is only able to moderate the effect of sales growth on tax avoidance.
Political Connections Impact on Corporate Governance Quality Sandy Harianto
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 2 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.2.190-218

Abstract

The paper explores political connections impact on corporate governance quality in Indonesia. Using data from publicly listed firms in Indonesia stock exchange for the 2010-2019 period, this study find that politically connected firms are actually having better corporate governance quality than their counterparts. The significant development on corporate governance system implementation and changes in political system may influence the political connections impact on corporate governance quality. Additionally, the findings also indicates that the political connections improve board efficiency, risk management and stakeholders relationship. The findings from this study is markedly dissimilar from previous studies that emphasize on the rent-seeking nature of political connectedness. Institutional setting changes such as the changes in political system and coporate governance system may changes the nature of politically connected firms to become more responsible. The results maybe of interests for regulators of emerging countries around the world and shed a new paradigm on political connectedness. The findings of the papers indicates that the design of regulatory frameworks and policies should consider the potential positive effects of political connections, rather than simply focusing on potential drawbacks. The results indicate that promoting political connections that are accountable and transparent can be beneficial for the investment environment.
The Role of Female Directors on Probability of Financial Distress Bella Christinna Santosa; Tania Gianina; Yang Elvi Adelina; Vania Pradipta Gunawan
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.1.141-169

Abstract

This study aims to determine the effect of female directors on the probability of financial distress in companies listed on the Indonesia Stock Exchange from 2016 to 2021, except the financial industry with the total number of company’s data observations is 2,840 observations. The study used binary logistic regression analysis and penalized maximum likelihood. The results of the study found that female directors do not affect the probability of financial distress in the company. A robustness test is also conducted to compare the consistency of the results between SOEs and non-SOEs with the number of observations for each type of company are 114 observations and 2,726 observations. The findings are consistent, showing that female directors have no effect on the likelihood of financial distress in SOEs or non-SOEs. Therefore, this study could provide practitioners with updated understandings and perspectives regarding the existence of female directors in companies that shows the proportion of female directors is still low so the effect on the probability of a company's financial distress has not been seen.
Tata Kelola Perusahaan dan Manajemen Laba Riil pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Mardianto Mardianto; Maria Trisnawati
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 2 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.2.219-240

Abstract

This study aims to examine the effect of the characteristics of the board of directors and audit committee on real earnings management. Three measurements are used to measure real earnings management, namely abnormal cash flow from operations, abnormal discretionary expenses, and abnormal production costs. Company management can manipulate operational activities such as sales, reduce discretionary costs and manipulate production levels excessively. The object under study is the annual reports of manufacturing companies from 2017 to 2021 which are listed on the Indonesia Stock Exchange. The data collected will be processed with the help of Eviews software. The data analysis method used is descriptive statistical analysis, panel data regression test, and hypothesis testing. The results of this study prove that the audit committee size variable has a significant positive effect on real earnings management, while the board of directors size variable, board of directors independence, board of directors meetings, audit committee independence, audit committee meetings, and audit committee expertise do not affect real earnings management.
Implementasi Perubahan Peraturan mengenai Pembebasan Bea Masuk dan Pajak Impor pada Usaha Mikro Kecil dan Menengah Lestari, Nanik; Hati, Shinta Wahyu; Bakhroni, Fery Yudha; Hadyjah, Besse
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.1.1-14

Abstract

The purpose of this research is to give the empirical evidence regarding the impact of the implementation of PMK Number 199 / PMK.010 / 2019 on MSMEs in Batam. The data used in this study are primary data. The data collection method utilizes a questionnaire via google form which is distributed in the WAG community and existing social media. The sample was 122 respondents who were MSME actors in Batam. The research findings indicate that the majority of SMEs are not aware of the contents and objectives of the regulations, have not received sufficient or effective socialization, are not aware of the mechanisms for deduction, payment, and reporting, do not know the amount of the tariffs to be paid, and this has resulted in a decrease in their business revenue and income.
Peran Moderasi Kesulitan Keuangan pada Hubungan Penggantian Auditor dengan Determinannya Elok Heniwati
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 2 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.2.241-257

Abstract

Auditor switching has become an exciting topic when the auditing environment dynamics continues to develop. This study is intended to examine the relationship between auditor switching and their influential factors by considering the company's financial problems. Using logistic regression statistical methods to examine the data, this study shows that audit fees, KAP reputation, and company growth affect auditor switching, while audit opinion has no effect. Furthermore, financial distress can only influence the relationship between company growth and auditor switching. This study provides in-depth insight into the relationship between client firm characteristics and auditor changes mediated by financial distress. This study would expand on similar studies conducted in Indonesia. Given that the audit environment is constantly evolving, it is expected that the results of this study will enrich the existing literature.
Penerapan PSAK 73 atas Profitabilitas, Struktur Modal dan Tangibility pada Perusahaan Andreas Paskalis Ginting; Made Dwi Cahaya Permana; Amrie Firmansyah
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 2 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.2.259-273

Abstract

This study examines the impact of applying lease accounting before and after implementing PSAK 73 in Indonesia. PSAK 73 is the adoption of IFRS 16, which took effect on January 1, 2020. This study uses a quantitative method approach using secondary data in the form of data and information sourced from the annual financial reports of 52 companies in the infrastructure sector listed on the Indonesia Stock Exchange in 2019 and 2020. Data research was obtained from Indonesia Stock Exchange (IDX). The comparison focus before and after the implementation of PSAK 73 is profitability, capital structure, and tangibility. Testing the hypothesis in this study used a paired sample t-test for paired data. This study concludes that applying PSAK 73 does not result in differences in the profitability, capital structure, and tangibility of infrastructure companies in Indonesia.
Pengaruh Mekanisme Tata Kelola Korporat dan Karakteristik Dewan Komisaris Terhadap Pengungkapan Risiko Cornelia Handa Krisna; Hendra Wijaya
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 2 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.5.2.275-296

Abstract

Tujuan penelitian adalah menguji dan menganalisis pengaruh mekanisme tata kelola korporat berupa komisaris independen, jumlah dewan komisaris dan karakteristik dewan komisaris berupa jenis kelamin dewan komisaris, usia dewan komisaris, dan latar belakang pendidikan dewan komisaris terhadap pengungkapan risiko. Obyek penelitian adalah perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018 dan 235 sampel penelitian yang diperoleh dengan metode purposive sampling.Jenis data adalah kuantitatif berupa laporan tahunan.Teknik analisis data menggunakan uji regresi berganda.Hasil penelitian membuktikan bahwa komisaris independen, jumlah dewan komisaris, dan latar belakang pendidikan dewan komisaris tidak berpengaruh terhadap pengungkapan risiko. Sedangkan, jenis kelamin dewan komisaris dan usia dewan komisaris berpengaruh negatif terhadap pengungkapan risiko.
Can Foreign Sales, Sales Growth, and Good Supervisions Affect Transfer Pricing Aggressiveness? Bahrun, Muhammad Fadly; Sustiyo, Joko
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.1.39-57

Abstract

This study examines the effects of foreign sales, sales growth, women on board, and audit quality on transfer pricing. The relationship between these variables is explained by agency theory. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2012 until 2019. The method used to determine the number of samples is purposive sampling. Panel data analysis and random effect model estimators have been applied to achieve the object of this study. The results of this study indicate that: (1) foreign sales do not affect transfer pricing; (2) sales growth has a negative and significant impact on transfer pricing; (3) women on board has a positive and significant impact on transfer pricing; (4) audit quality does not affect transfer pricing.

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