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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 96 Documents
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Faktor-Faktor yang Memengaruhi Financial Statement Fraud Nuraya, Adinda Sofi; Fachriyah, Nurul Sofi
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.7.2.187-200

Abstract

Despite the lowest prevalence, according to a survey by ACFE in 2022, financial statement fraud causes the highest average total loss compared with other types of fraud. This research aims to provide the empirical evidence of the factors affecting financial statement fraud. The dependent variable is represented by the F-Score, and the independent variables represent factors affecting the financial statement fraud, including financial target, external pressure, ineffective monitoring, auditor changes, board of director’s changes. Using State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2022as a sample,the research results shows that financial target has a positive effect on financial statement fraud, while auditor changes has a negative effect on financial statement fraud.
Fluctuating Fund-Balance System as Control of Petty Cash Disbursements Based on Accounting Information System Rohim, Nadhira Irfanaja; Wijaya, Raden Muhammad Syah Arief Atmaja
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.7.2.111-119

Abstract

This research aims to describe the importance of accounting information systems in controlling the petty cash disbursements of hotel companies. This research method uses a descriptive qualitative approach. The location of this research is Hotel X, a three-star hotel in Surabaya. Data collection methods in this research used interviews, observation, and documentation. The research data analysis technique consists of stages of data collection, data presentation, data reduction, verification, and conclusion. The accounting information system at Hotel X implements two systems for controlling petty cash disbursements based on the petty cash fund holder, namely petty cash disbursements by the front office petty cash fund holder and petty cash disbursements by the general cashier petty cash fund holder. The fluctuating fund-balance system provides a well-structured system for hotel companies to control petty cash disbursements. The implications of this research, regarding the fluctuating fund-balance system in controlling petty cash disbursements, can influence business actors in making it easier to record transactions more accurately and transparently. The limitations of this research lie in the location of the research conducted at a three-star hotel company, making it possible to have differences in systems that exist in other star hotel companies.
Modal Kultural dan Integritas Profesional dalam Praktik Etis Auditor Internal Nana Nofianti; Falikhatun Falikhatun
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.156-174

Abstract

This research aims to understand more deeply how the values of local wisdom in Banten, Jawara, which are based on integrity, courage, and firmness, are internalized by auditors, strengthen the ethical foundation of the audit profession, and foster moral courage in carrying out supervisory duties. The study focused on the auditors of the Internal Supervisory Unit of Sultan Ageng Tirtayasa University, who, in the practice of public sector auditing, are often faced with dilemmatic situations and professional pressures that challenge the substance of their independence. Internal audits in the public sector, especially universities, face unique challenges that test substantive independence, thus making moral courage a determining factor in audit quality. Using a qualitative case study design, this study explores the life experiences of five internal auditors through in-depth interviews, observations, and document analysis. The findings reveal that the internalization of Jawara values functions as an ethical anchor that strengthens moral integrity, courage in facing pressure, and firmness in audit decision-making. However, this internalization also creates a complex dialectic between cultural loyalty and professional demands, especially when auditors face ethical dilemmas and hierarchical pressures. This research develops a conceptual model, "Internalizing Cultural Values in Audit Ethics," that emphasizes integrating spiritual, moral, and social dimensions into internal audit practices.
Good Corporate Governance’s Role in Green Strategy, Innovation, and Carbon Disclosure Wilasittha, Acynthia Ayu; Aini, Evinda Dwi Nur
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.79-96

Abstract

This study examines the relationship between carbon emission disclosure and green strategy and green innovation, with Good Corporate Governance (GCG) as a moderating variable. Employing a quantitative approach, the research utilizes secondary data sourced from annual reports and sustainability reports. The population comprises consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling with specific criteria, a total of 44 companies were selected as samples over the three-year period. The findings reveal that both green strategy and green innovation significantly influence carbon emission disclosure, indicating that companies effectively implementing these practices tend to optimize their emission disclosures to enhance their reputation among stakeholders. Furthermore, the association between green strategy and carbon emission disclosure is not moderated by GCG, but it is strongly moderated by the relationship between green innovation and disclosure. This suggests that some consumer non-cyclical companies have yet to fully implement GCG, limiting the support for green strategies to maximize emission disclosure. Optimizing GCG implementation is therefore essential to reinforce both green strategy and green innovation, enabling companies to become more environmentally responsible and reduce operational carbon emissions, ultimately advancing corporate sustainability.
Pengaruh Karakteristik CEO, Kualitas Audit, dan Corporate Governance terhadap Penyajian Kembali Laporan Keuangan Muhammad Arif Yafi; Poppy Nurmayanti; Ulfa Afifah
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.175-192

Abstract

This study aims to examine the influence of CEO characteristics, audit quality and corporate governance on the restatement of financial statements. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange website from 2019-2023. The research sample was selected using the Purposive Sampling technique and 30 companies that met the criteria were obtained, with a total sample of 150 observations. The data analysis method used is logistic regression analysis. The results of the study show that CEO education and audit quality have a significant effect on the restatement of financial statements. Meanwhile, CEO tenure, CEO age, size of the board of commissioners, independent board of commissioners and size of the audit committee have no effect on the restatement of financial statements.
Pengaruh Karakteristik CEO terhadap Manajemen Laba pada Sektor Perbankan di Indonesia Adimudra, Adya Puspita; Setiawan, Doddy
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.61-78

Abstract

This study was conducted to empirically prove the influence of CEO characteristics on profit management with a sample of 269 banking observations listed on the Indonesia Stock Exchange in 2015-2021. The results of this study show that the financial education background and gender of CEOs are able to significantly improve banking profit management. The CEO's education level is able to reduce profit management practices insignificantly, while the CEO's tenure does not significantly improve banking profit management practices in Indonesia. This research only focuses on the banking sector listed on the IDX and the research period is relatively short. The implication of research on the banking sector is that knowing the character and educational background of CEOs is important.
Financial Literacy and Financial Technology on Tax Compliance Umi Sulistiyanti; Fildzah Tsaltsa Zhafira; Nur Isna Inayati; Wikan Isthika
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.1-11

Abstract

This study aims to analyze the effect of financial literacy and the use of financial technology on tax compliance moderated by tax digitalization in MSMEs in Yogyakarta. This research uses a quantitative approach. The study was conducted by distributing questionnaires to 120 MSMEs in Yogyakarta. The analysis techniques used in this research are the Multiple Linear Regression Analysis Test and the Moderated Regression Analysis (MRA) Test. The analysis results show that financial literacy and the use of financial technology have a significant positive effect on tax compliance. Meanwhile, tax digitalization is not able to moderate the influence of financial literacy and the use of financial technology on tax compliance.
Pengaruh Transformasi Digital terhadap Penghindaran Pajak dan Peran ESG Disclosure sebagai Variabel Moderasi Ina Pramitha Rachmalia; Amrie Firmansyah
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.193-204

Abstract

This study aims to examine the effect of digital transformation on tax avoidance by considering ESG disclosure as a moderating variable among publicly listed companies in Indonesia. The research sample consists of 68 companies selected using a purposive sampling method, with secondary data obtained from the Indonesia Stock Exchange (IDX) for the year 2024. Multiple linear regression analysis was conducted using cross-sectional data through the EViews software. The results show that digital transformation has not been proven to reduce tax avoidance practices, and ESG disclosure does not moderate the relationship between digital transformation and tax avoidance. Practically, this study provides implications for tax authorities to strengthen the integration between ESG reporting and tax reporting systems, ensuring that sustainability initiatives are aligned with fiscal compliance and corporate transparency.
Stock Return Volatility and Financial Distress: Ownership Effects Affan Fardan Navandra; Rahmat Setiawan
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.97-111

Abstract

This study aims to analyze the effect of stock return volatility on financial distress moderated by corporate ownership structure. The study uses data from 1,007 observations involving six regression models that include various independent variables, including total asset turnover, net profit margin, profitability, audited firm, as well as moderating variables such as state ownership, foreign ownership, institutional ownership, and blockholders ownership. The results showed that stock return volatility has a positive significant effect on financial distress. Moderating variables provide mixed results, where state, foreign, and blockholders strengthen the positive relationship between stock return volatility and financial distress, while institutional ownership has a weakening effect. This study provides implications for corporate management in mitigating financial risk by ownership structure as part of the corporate governance strategy.
Dampak Penghindaran Pajak terhadap Nilai Perusahaan di Indonesia Claudia Kinar Jeanetta; Delaneira Quisha Lukasa; Nany Chandra Marsetio; Theodorus Ludji
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.12-29

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat hubungan antara penghindaran pajak dengan nilai perusahaan pada perusahaan yang terdaftar di BEI dari tahun 2020 hingga 2023. Strategi penghindaran pajak seringkali ditemukan pada perusahaan untuk meningkatkan profitabilitas. Namun, hal ini dapat menimbulkan risiko seperti menurunnya nilai perusahaan. Penelitian ini menggunakan metode effective tax rate (ETR), tax per share (TaxPS) dan book-tax difference per share (BTDPS) untuk menganalisis hubungan tersebut. Data yang digunakan pada penelitian ini adalah cross-section dan time series dengan seluruh perusahaan yang terdaftar di BEI terkecuali sektor keuangan. Hasil dari penelitian ini ditemukan bahwa penghindaran pajak dengan pengukuran ETR dan TaxPS memiliki hasil yang positif dan signifikan. Dengan kata lain, penghindaran pajak dengan pengukuran ETR dan TaxPS berpengaruh negatif terhadap nilai perusahaan. Sebaliknya, penghindaran pajak dengan pengukuran BTDPS memiliki hasil yang positif dan signifikan yang berarti penghindaran pajak berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Penghindaran Pajak, Profitabilitas

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