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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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Pengaruh Intensitas Aset Biologis, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Pengungkapan Aset Biologis Cantika, Mona Ayu; Nurmayanti, Poppy; Afifah, Ulfa
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.6.2.162-181

Abstract

This study aims to examine the influence of the intensity of biological assets, profitability, company size, and managerial ownership on the disclosure of biological assets in agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2021. Based on predetermined criteria using a purposive sampling technique, 42 companies were selected from a population of 130 companies. The results of the study indicate that the intensity of biological assets affects the disclosure of biological assets, but profitability, company size, and managerial ownership do not affect the disclosure of biological assets. Furthermore, the intensity of biological assets, profitability, company size, and managerial ownership did not affect the disclosure of biological assets before the implementation of PSAK 69, according to additional investigations. Then, after the implementation of PSAK 69, the disclosure of biological assets was influenced by the intensity of biological assets and profitability, but not by company size and managerial ownership. The limitation of this study is that it focuses only on four independent variables: the intensity of biological assets, profitability, company size, and managerial ownership. The results of this study indicate that there are additional factors that may influence the disclosure of biological assets.
Corporate Social Responsibility as Strategy in Indonesia Context Sinaga, Rifeald Romauli
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.7.2.139-153

Abstract

This paper discussing Corporate Social Responsibility as part of company’s strategy in Indonesia context as CSR become mandatory since 2007 through Company Act No. 40. However, to date there are a lot of companies not taking advantage of CSR program by integrating it into company’s strategy. Using qualitative methods, particularly a systematic literature review, this article outlines the debates that currently exist in CSR area before suggesting tools for CSR strategy. The result indicates the importance of stakeholders for the creation of CSR program. Therefore, a company should first identify and rank the stakeholders from the most important to the least important. Then, a company should create a stakeholder mapping as a guidance in creating CSR part of the strategy.
The Effect of Enterprise Risk Management (ERM) on the Soundness of Banking Companies in Indonesia Handrawan, Merril Medelin; Rambe, Nadia Virginia; Harianto, Sandy; Wong, Daniel
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.7.1.51-76

Abstract

This study examines whether ERM implementation is related to bank performance in Indonesian public banks. Using a sample of 32 public banks for the period of 2017-2021, this study found that ERM implementation are positively and significantly related to overall bank performance, as measured using CAMELS ratio. The results of this study support the argument using signalling and stakeholder theory, which states that banks show their commitment to the risk management process to their stakeholders through disclosure, so as to gain and maintain the trust of stakeholders, which can be reflected in bank performance. This study also found that some bank characteristics, namely age, leverage and share price volatility, have a negative and significant influence on bank performance. Furthermore, as an additional test, this study also found that there is a positive and significant effect of ERM implementation on bank performance during the Covid-19 pandemic period. Lastly, through sub-index analysis this study identifies that better risk organization has a positive and significant influence on bank performance.
Faktor yang Mempengaruhi Keputusan Transfer Pricing pada Perusahaan Sektor Consumer Non-Cyclicals Sari, Natasya Permata; Veny, Veny
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.6.2.182-199

Abstract

The study aimed to determine the impact of Tax Minimization, Company Size, Debt Covenant, and Profitability on the Transfer Pricing decision in non-cyclical companies. The theoretical framework supporting this study is the agency theory. The study used a quantitative causal comparative approach with a population and sample of non-cyclical companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sample was obtained based on predefined criteria. The analysis in this study included descriptive statistics, classical assumption tests, and linear regression analysis, which was processed using IBM SPSS version 25. Based on the test results, it was found that: (1) Tax Minimization had a significant negative impact on transfer pricing; (2) Company Size had not a significant positive impact on transfer pricing; (3) Debt Covenant had a significant negative impact on transfer pricing; (4) Profitability had not a significant negative impact on transfer pricing.
Pengaruh Tanggung Jawab Sosial dan Lingkungan terhadap Penghindaran Pajak Wibawa, Marcella Mega; Setia, Angeline; Marsetio, Nany Chandra
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.7.2.155-169

Abstract

This research aims to determine whether or not there is an impact of social and environmental responsibility costs on corporate tax avoidance in companies listed on the IDX from 2020 to 2023. Considering the widespread disclosure of CSR accompanied by news related to tax avoidance in Indonesia, that makes this topic interesting to be researched. This research uses quantitative data with cross section and time series data. The data taken are companies registered on the IDX from 2020 to 2023 from all industries except the financial industry which specifically discloses overall CSR costs, resulting in a total of 136 companies. The results of the research state that CSR costs negatively affect tax avoidance with the BTD proxy as seen from the significance results of the regression tests carried out. The small number of companies that disclose CSR costs and the short research time are the limitations in this research. Overall, it is hoped that this research will provide benefits for company management, regulators or government, academics and researchers themselves.
Pengaruh Good Corporate Governance terhadap Harga Saham Perusahaan Manufaktur Periode 2017-2022 Arifin, Adhyasta Izhar Resvara; Rosidi, Rosidi
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.7.1.77-93

Abstract

This study aims to investigate the influence of several proxies of Good Corporate Governance (GCG), namely Foreign Ownership, Institutional Ownership, Board of Commissioners, and Audit Committee, on the stock prices of manufacturing sector companies. The research sample consists of 45 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022. The sampling technique used is purposive sampling, and the final sample obtained is 45 companies. The analysis method employed in this study is multiple linear regression analysis conducted using IBM SPSS 25 software. The results of the study indicate that Institutional Ownership and the Board of Commissioners have a positive influence on the company's stock price. This suggests that the larger the institutional ownership and the more effective the function of the board of commissioners, the more likely the stock price will increase. Conversely, the study found that Foreign Ownership and the Audit Committee do not have a significant impact on stock prices. This means that even if a company has high foreign ownership or an active audit committee, these factors do not directly affect the fluctuations in the company's stock price. TRANSLATE with x English Arabic Hebrew Polish Bulgarian Hindi Portuguese Catalan Hmong Daw Romanian Chinese Simplified Hungarian Russian Chinese Traditional Indonesian Slovak Czech Italian Slovenian Danish Japanese Spanish Dutch Klingon Swedish English Korean Thai Estonian Latvian Turkish Finnish Lithuanian Ukrainian French Malay Urdu German Maltese Vietnamese Greek Norwegian Welsh Haitian Creole Persian // TRANSLATE with COPY THE URL BELOW Back EMBED THE SNIPPET BELOW IN YOUR SITE Enable collaborative features and customize widget: Bing Webmaster Portal Back //
Pengaruh Harga Properti Residensial terhadap Proporsi Kredit Pemilikan Rumah pada Portofolio Kredit di Indonesia Putera, Matthias Hardy; Kamal, Muhammad Musthafa; Tedjasukmana, Timothy; Chandera, Yane; Saraswati, Dewi
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.7.1.17-31

Abstract

This research aims to analyze the effect of the Residential Property Price Index (RPPI) on the composition of Home Ownership Credit (KPR) in the banking credit portfolio in Indonesia. The study was conducted using secondary data from the period of 2010 to 2022 from various sources such as Bank Indonesia and the Central Bureau of Statistics. Using the time-series regression, the research indicated that RPPI insignificant effected the composition of KPR in the banking credit portfolio in Indonesia. However, inflation rate and interest rates have a significant impact on the proportion of KPR. For credit regulator, this study can add perspectives on the impact of RPPI changes on credit portfolio composition.
Pengaruh Audit Tenure, Opini Auditor, dan Reputasi Kantor Akuntan Publik terhadap Audit Report Lag Yulianingtias, Karina Surya; Triyuwono, Iwan
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.7.2.171-186

Abstract

This research aims to examine the influence of audit tenure, auditor opinion and reputation of the Public Accounting Firm as independent variables on audit report lag as a dependent variable based on auditing theory. This research employs quantitative research. This research uses purposive sampling sample selection techniques and uses multiple linear regression analyzed with SPSS 29 as an analyzing tool. The sample used in this research is secondary data in the form of financial reports and annual reports totaling 245 sample data consisting of 83 companies in the Consumer Cyclicals Sector that have met the criteria in the form of companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 financial reporting period with complete report data. The research results show that audit tenure and Public Accounting Firm reputation cannot influence audit report lag, while audit opinion has a negative influence on audit report lag. Simultaneously, audit tenure, auditor opinion, and Public Accounting Firm reputation influence the audit report lag negatively.
Pengaruh Financial Distress, Audit Lag, Prior Audit Opinion, dan Firm Size terhadap Penerimaan Opini Audit Going Concern Nurlistantyo, Dividya; Wulandari, Putu Prima
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.7.1.95-110

Abstract

Opini audit going concern merupakan hasil evaluasi auditor terhadap asumsi kelangsungan hidup perusahaan berdasarkan pelaporan keuangan. Penelitian ini merupakan penelitian kuantitatif yang dilakukan untuk menguji secara empiris pengaruh financial distress, audit lag, prior audit opinion, dan firm size terhadap penerimaan opini audit going concern berdasarkan agency theory pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan empat tahun, yaitu 2019-2022. Jenis data merupakan data sekunder yang diperoleh dari laporan keuangan tahunan yang diterbitkan oleh website resmi Bursa Efek Indonesia (www.idx.co.id) dan website masing-masing perusahaan. Sampel yang digunakan sebanyak 192 sampel dari 48 perusahaan yang ditentukan melalui metode purposive sampling. Analisis data dilakukan menggunakan analisis statistik deskriptif dan analisis regresi logistik dengan software SPSS versi 26 dan Microsoft Excel 2019. Hasil penelitian menggunakan uji hipotesis menunjukkan bahwa variabel audit lag dan prior audit opinion berpengaruh secara positif terhadap penerimaan opini audit going concern, sedangkan dua variabel lainnya, financial distress dan firm size tidak berpengaruh terhadap penerimaan opini audit going concern.
Pengaruh Kepemilikan Manajerial, Audit Report Lag, Leverage dan Financial Distress Terhadap Integritas Laporan Keuangan Andini, Sri; Hizazi, Achmad; Kusumastuti, Ratih
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.7.1.1-16

Abstract

Abstrak: Penelitian bertujuan untuk melihat pengaruh kepemilikan manajerial, audit report lag, leverage, dan financial distress terhadap integritas laporan keuangan pada perusahaan sektor transportasi dan logistik yang tercatat di Bursa Efek Indonesia periode 2020-2023. Pendekatan penelitian yang digunakan adalah kuantitatif dengan menerapkan analisis regresi linier berganda dan memanfaatkan perangkat lunak SPSS untuk mengolah data. Sampel dipilih menggunakan metode purposive sampling , dengan jumlah sampel 85 selama periode empat tahun. Hasil penelitian menunjukkan adanya pengaruh secara simultan antara variabel independen dan variabel dependen. Secara spesifik, kepemilikan manajerial berdampak positif terhadap integritas laporan keuangan, sedangkan audit report lag, leverage dan financial distress tidak berdampak signifikan. Temuan ini memberikan informasi akan pentingnya integritas dalam penyusunan laporan keuangan untuk mencegah praktik kejadian yang dapat menyebabkan kerugian. Selain itu, hasil penelitian ini memberikan wawasan kepada calon investor tentang pentingnya evaluasi yang cermat terhadap laporan keuangan sebelum membuat keputusan investasi.

Page 8 of 10 | Total Record : 94

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