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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 94 Documents
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Determinan Minat Investasi Saham Pada Mahasiswa Rona, I Wayan; Sinarwati, Ni Kadek; Suci, Ni Made
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.6.1.15-37

Abstract

This study aims to analyze the effect of overconfidence, herding, cognitive dissonance, and the illusion of control bias on the intention to invest in stocks. The subjects of this study are students who are members of an established investment gallery membership in some Universities located in Bali with an age range of 18-26 years. The objects of this research consist of overconfidence, herding, cognitive dissonance, and the illusion of control as the independent variables, and intention to invest in stock as the dependent variable. The numberof samples in this study was 118 people. The data collection technique uses the questionnaire filled out through Google Forms media. The data analysis technique uses inferential statistical analysis techniques using a multiple linear regression model and the SPSS application (statistical product and service solution) as a data processing media. The results showed: (1) Overconfidence significantly positively affects the intention to invest in stock. (2) Herding, Cognitive dissonance, and Illusion of control have no significant effect on the intention to invest in stock.
Efektivitas dan Efisiensi Anggaran pada Sekolah Staf dan Pimpinan Lembaga Pendidikan dan Pelatihan Polri Ardiansyah, Ardiansyah
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.6.1.58-72

Abstract

This research aims to analyze the effectiveness and efficiency of budget absorption at the School for Staff and Leadership of the Republic of Indonesia Police Education and Training Institute (Sespim Lemdiklat Polri) in 2021-2022. The research data is secondary data from Budget Realization Reports for 2021 and 2022, obtained directly from the research object. The research method used is descriptive quantitative. This research found that 2021 budget absorption performance could have been better, as shown in the ULP (Food Sides) & Extra Fooding program, Sespimmen educational operations, and Sespimmen KKL (Field Work Lecture) costs. Meanwhile, in 2022, budget absorption performance will still not be optimal for the ULP & Extra Fooding program. It is because the COVID-19 pandemic allows learning/training activities at the National Police Sespimmen to be carried out online, thereby allowing for savings and budget absorption that could be more optimal. Due to limited data, this research cannot measure effectiveness and efficiency based on the number of programs or activities. So, effectiveness and efficiency analyses are only based on budget data and actual expenditure. Therefore, suggestions for further research are to analyze the effectiveness and efficiency of spending by comparing the number of programs or activities. So, the effectiveness and efficiency of spending per unit program or activity can be seen.
Kinerja Keuangan Pemerintah Daerah di Provinsi Aceh Sebelum dan Saat Pandemi COVID-19 Najla, Muti; Fahlevi, Heru
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.6.1.73-86

Abstract

This study aimed to determine whether there were differences between the financial performance of local governments (districts/cities) in Aceh before and during the COVID-19 pandemic. Data was collected from financial reports and budgets of district and city governments in Aceh, Indonesia, in 2019 and 2020. This study found mixed findings using the Paired Sample T-test and Wilcoxon Signed Rank Test. The local government's financial independence and financial efficiency during the COVID-19 pandemic were higher than before the COVID-19 pandemic, while local tax contributions decreased following the COVID-19 pandemic. This study also found that local government financial activities, financial effectiveness, and government retribution contributions before and during the COVID-19 pandemic were statistically not different. This study suggests the need to improve local government's financial autonomy and sustainability as a transfer from the central government may decline significantly within a short period, for instance, during the financial crisis and pandemic.
Analisis Kinerja Perusahaan Sebelum dan Saat Pandemi serta Pengaruhnya terhadap Nilai Perusahaan Benarivo, Hiras; Masripah, Masripah
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.6.2.87-105

Abstract

This study aims to conduct tests and analyses related to differences in financial performance before and after the COVID-19 pandemic and to see whether financial performance affected the value of food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. This research proxies firm value using price-to-book value (PBV). Meanwhile, financial performance is divided into three independent variables: Return on Assets as a measure of profitability, receivable turnover, and debt-to-equity ratio (DER) as a measure of leverage. This quantitative research method uses purposive sampling so that 23 companies are obtained, 46 samples for the different tests, and 92 samples for the influence test. This research used the paired sample t-test and the Wilcoxon test for the difference test, and the panel data regression test was used for the effect test. Processing data is carried out using the STATA Version 16 application. Based on the results of the tests that have been carried out, it is found that profitability differs between before and during the COVID-19 pandemic. In contrast, receivable turnover and leverage have no difference. Lastly, the influence test in this study shows that profitability significantly affects firm value, while accounts receivable turnover and leverage do not affect the firm value.
Apakah Kepemimpinan Memiliki Peran Moderasi dalam Kualitas Pengawasan pada Auditor Internal Pemerintah? Arif, Rizal Nur; Firmansyah, Amrie
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (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.6.2.106-132

Abstract

This research aims to analyze the influence of competence, independence and integrity on the quality of supervision carried out by auditors at the BPKP Representative Office of Banten Province. This research used 35 Functional Auditor Officials (PFA) at the BPKP Representative Office of Banten Province as respondents. This quantitative research uses SEMPLS with the SmartPLS application as a supporting application in data processing. This research shows that auditor competence has a positive effect on the quality of supervision, while auditor independence and integrity have no effect on the quality of supervision. The research also concludes that leadership does not strengthen the positive influence of the partial relationship between auditor competence, independence and integrity on supervisory quality. It is hoped that the results of this research can provide input for the Banten Province BPKP Representative so that they can implement policies that focus on developing PFA competencies to improve the quality of supervision. This research contributes to the literature on public sector internal auditing, which is still rare in previous research, especially when using Indonesian data. This research also places leadership moderating variables in the relationship between independent and dependent variables, which have rarely been used in previous research.
Gender Diversity and Cash Holdings in Indonesia Non-Financial Firms Dwijayanti, S. Patricia Febrina; Wijaya, Hendra
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (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.6.2.133-146

Abstract

This study aimed to investigate the effect of gender diversity on the board of commissioners and the board of directors on the company's cash holdings. A non-financial firm with 1305 observations that was listed on the Indonesia Stock Exchange between 2015 and 2019 serves as the study’s sample. The data in this study were analyzed using multiple regression. The ratios of cash holdings to net assets and total assets are used to calculate the amount of cash held. According to this study, the company’s cash holdings are negatively impacted by the diversity of the board of commissioners, and positively by the diversity of the board of directors
Examining the Locus of Control, Auditor Experience, Self-Efficacy and Task Complexity for Audit Judgment Sabilillah, Rhalia; Hardi, Hardi; Safitri, Devi
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 1 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.1.32-50

Abstract

This research goals to specify The Influence of Locus of Control, Auditor Experience, Self-efficacy and Task Complexity on Audit judgment (Empirical study at KAP in Pekanbaru and Padang). This research method use quantitative research method. The occupant in this research are auditors in the Pekanbaru and Padang areas. The sample in this study was 39. Data analysis was brought out use classic contention tests and hypothesis examine using the lots of regression method. The difference between this study and the reference journal (Yowanda et al. 2019) is the location of the study, the variables used and the year of the study. Based on the research yields, it shows that The Auditor's Experience, Self-efficacy and Task Complexity have an influence on Audit judgment in the Pekanbaru and Padang areas, while the Locus of Control variable hasn’t clout on Audit judgment in the Pekanbaru and Padang areas.
Karakteristik Perusahaan dan Eksekutif dalam Memprediksi Penghindaran Pajak di Indonesia Erika, Lidwina; Carolina, Verani
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (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.6.2.147-161

Abstract

The purpose of this research is to investigate whether certain company characteristics, such as firm size, leverage, liquidity, profitability, and executive traits, are connected to the tax avoidance strategies utilized by companies. This study utilizes a quantitative research method and examines secondary data from the years 2013 to 2022. The sample is chosen using a purposive sampling technique. Data analysis is carried out using the panel data regression method in Eviews 12 software. The findings of the study indicate that firm size, leverage, profitability, and executive traits have an impact on tax avoidance, while liquidity does not significantly affect tax avoidance. The results of this research will help investors make decisions by evaluating companies known to engage in tax avoidance based on their size, leverage, profitability, and the characteristics of their executives. However, it is important to note that this research does not consider specific industry characteristics and cannot identify the tax avoidance tendencies within each industry. Hence, future research is recommended to include control variables for different industry groups.
Dampak Kompleksitas Implementasi PSAK 72 di Indonesia Florensia, Rachel; K Purba, Golrida
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 2 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.2.121-138

Abstract

This study aims to explain the resistance of companies to PSAK 72 in Indonesia by testing the relevance of profit and Earning per Share (EPS) and Book Value per Share (BVPS) in relation to the implementation of PSAK 72. The research sample is companies listed on the Indonesia Stock Exchange selected using the purposive method and resulting in 1992 research observations. The paired sample t-test and regression methods are used to analyze the relevance of accounting information on the value of Earning per Share (EPS) and Book Value per Share (BVPS) to stock prices in the period before and after the implementation of PSAK 72. To obtain confidence in the impact of PSAK 72 on changes in the relevance of accounting information on value, an interaction test of PSAK 72 with EPS and BVPS was conducted in a regression model. The results of the study indicate a decrease in the relevance of profit and EPS value and BVPS caused by PSAK 72. The results of this study provide input for the Indonesian Financial Accounting Standards Board in evaluating the implementation of PSAK 72 and taking actions for long-term anticipation. Further research is expected to conduct post-implementation observations of PSAK 72 over a longer period of time to obtain more generalizable conclusions regarding the quality of PSAK 72 as an accounting regulation.
Pengaruh Kualitas Manajemen Risiko terhadap Kinerja Keuangan Bank Umum Zefanya, Erlynne Anthony; Lokita, Ivana; Kristamuljana, Sammy; Marsetio, Nany Chandra; Adelina, Yang Elvi
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (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.6.2.200-221

Abstract

Sesuai dengan Peraturan Otoritas Jasa Keuangan sejak tahun 2016 industri perbankan telah menerapkan manajemen risiko bersama-sama dengan penerapan tata kelola bagi bank umum. Bertolak dari keinginan mengetahui hubungan antara kualitas manajemen risiko dan kinerja keuangan bank penelitian ini diadakan. Penelitian dilakukan dengan metode kuantitatif menggunakan data finansial dan non finansial Bank Umum yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2022, dengan sumber utamanya adalah Laporan Tahunan bank. Perbedaan antara masa sebelum dan setelah pandemi COVID-19 juga diteliti. Secara keseluruhan diperoleh 36 sampel perusahaan bank yang layak diteliti, yang diseleksi dengan teknik purposive sampling dan melibatkan total 180 data observasi. Hasil penelitian memperlihatkan bahwa secara praktis variabel penyusun kualitas manajemen risiko berkaitan dengan tata kelola dan budaya tidak menunjukan pengaruh signifikan terhadap kinerja keuangan bahkan beberapa variabel berpengaruh negatif. Temuan ini menyarankan bahwa penerapan manajemen risiko memang dimaksudkan untuk memitigasi risiko dan tidak berhubungan langsung dengan kinerja keuangan bank.

Page 7 of 10 | Total Record : 94

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