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Perspektif Akuntansi
Published by Universitas Kristen Satya Wacana
ISSN : 26230194     EISSN : 26230186     DOI : https://doi.org/10.24246/persi.v3i3
Core Subject : Humanities, Education, Social,
Humanities Education Social Sciences Other
Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh Center for Accounting Development and Research (CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi yang dilandaskan pada pemikiran kritis, independen, dan integratif. Perspektif Akuntansi berorentasi pada hasil studi baik dalam kepentingan kontribusi empiris maupun teoretis dengan melibatkan berbagai paradigma ilmiah. Perspektif Akuntansi juga merupakan jurnal ilmiah di bidang akuntansi yang menjunjung tinggi norma moral, integritas keilmuan dan keilmiahan, serta kejujuran baik editor, reviewer, maupun penulis, sebagai dasar dalam proses pengelolaan editorial, maupun proses pelaksanaan publikasi artikel. Proses editorial Perspektif Akuntansi didasarkan pada tahapan peer blind review dengan tujuan untuk mencapai interigras keilmuan dan keilmiahan, serta menjunjung tinggi kejujuran, terutama dalam kerangka ilmiah. Oleh karena itu, Perspektif Akuntansi menetapkan panduan Etika Publikasi yang terdiri dari etika publikasi untuk editor, reviewer, juga penulis dalam setiap tahapan proses publikasi. Etika Publikasi ini merupakan satu kesatuan yang tidak terpisahkan dalam keseluruhan proses publikasi artikel. Dengan demikian Perspektif Akuntansi secara konsisten berkomitmen untuk menjaga etika publikasi dalam pemenuhan publikasi ilmiah yang berkualitas. Focus and Scope Area pembahasan Perpektif Akuntansi secara luas meliputi, tetapi tidak terbatas pada: Pelaporan Keuangan dan Pengungkapan Auditing dan Akuntabilitas Akuntansi Manajemen Akuntansi Sektor Publik Pengembangan Standar Akuntansi Isu Sosial dan Lingkungan Perpajakan Sistem Informasi Akuntansi Pendidikan Akuntansi Profesi Akuntan Pengaruh Akuntansi pada Organisasi dan Individu.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 105 Documents
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Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Menjadi Akuntan Nabila, Alika Fiqria; Dethan, Minarni Anaci; Muga, Maria Prudensiana Leda
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p14-32

Abstract

This study aims to determine the influence of the work environment, financial rewards, personalities, and educational expenses on students' interest in a career as an accountant. Research has found that work environment, financial rewards and personalities have a positive effect on students’ interest in a career as an accountant. However, the result of previous research has been somewhat inconsistent because of different results. The subjects of this study were accounting students from Universities in Kupang City. This study uses a quantitative approach by distributing questionnaires through google form. The sample of this study was 100 respondents. Data analysis carried out is descriptive statistical analysis, data quality test multiple linear analysis and hypothesis testing using the IBM SPSS 26. The results of this study show that work environment, financial rewards, and educational expenses have a partial effect on students' interest in selecting a career as an accountant, while personalities do not affect students' interest in an accountant career. Other results show that work environment, financial rewards, personalities, and educational expenses simultaneously affect the students' interest in an accountant career with a determination coefficient value of 38.3%.
Kinerja keuangan, risiko keuangan dan sentimen pengungkapan CSR Matitaputty, Jean Stevany; Armunanto, Dennis
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p48-61

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari kinerja keuangan dan risiko keuangan terhadap sentimen pengungkapan CSR dengan menggunakan ukuran perusahaan dan jumlah kata dalam pengungkapan CSR sebagai variabel Kontrol. Penelitian ini menggunakan data sekunder pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Pengambilan sampel dilakukan dengan Teknik purposive sampling dan analisis data dilakukan dengan Lexicon Based Approach dan regresi data panel. Hasil penelitian menunjukkan bahwa kinerja keuangan yang diukur dengan ROA dan risiko keuangan yang diukur dengan DAR berpengaruh positif terhadap sentimen pengungkapan CSR. Hasil penelitian didukung dengan robustness test yang menunjukkan bahwa ROA tinggi berpengaruh positif terhadap sentimen pengungkapan CSR dan ROA rendah berpengaruh negatif terhadap sentimen pengungkapan CSR. Sedangkan, DAR tinggi berpengaruh negatif terhadap sentimen pengungkapan CSR dan DAR rendah tidak berpengaruh terhadap sentimen pengungkapan CSR
Potret Praktik Good Governance Dalam Meningkatkan Kinerja Bumdes Maju Rahayu Jatirunggo Mandi’, Darmayanti; Maria, Evi
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p83-103

Abstract

This research aims to photograph good governance practices in a village-owned enterprise (BUMDes) Maju Rahayu, Jatirunggo. An interpretive paradigm with a case study method was used in this research. Research data comes from informants participating in BUMDes management activities and the Jatirunggo Village community. The research results found that BUMDes are managed by applying the principles of good governance, including community participation, transparency, accountability, responsiveness, law enforcement, effectiveness and efficiency, equality, consensus orientation, and strategic vision. Implementing this principle is the key to successfully improving the performance of BUMDes Maju Rahayu. However, there are still several applications of good governance principles that still need to be optimal there. This occurs because limited human resources mean that multiple positions are still being held, difficulties in identifying and recording BUMDes financial transactions, accountability reporting, and work plans to residents have not been carried out using internet technology and websites, as well as a lack of commitment from the community, BUMDes managers and village governments to participate in BUMDes business activities actively. Therefore, BUMDes still needs to make efforts to increase human resource capabilities through training in management, finance, and mastery of information technology, as well as adding additional employees, if necessary.
Penerapan Fraud Hexagon Theory pada Minat Kecurangan Driver PT Jeggboy Inspirasi Indonesia Parahita, Natasya; Kurniawati, Elisabeth Penti
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p62-82

Abstract

Penelitian ini bertujuan untuk menguji pengaruh elemen Fraud Hexagon Theory terhadap minat driver Jeggboy & Girl di Kota Salatiga dalam melakukan kecurangan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik pengumpulan data primer. Pengumpulan data menggunakan kuesioner yang disebar secara daring kepada para driver. Jumlah sampel yang diambil adalah 160 responden yang diperoleh dengan teknik purposive sampling. Teknik analisis data yang digunakan yaitu teknik regresi linier. Pengujian dilakukan dengan mengevaluasi model pengukuran (outer model) dan model struktural (inner model). Hasil penelitian ini menunjukkan bahwa tekanan, kemampuan, rasionalisasi, dan kolusi memiliki pengaruh positif terhadap kecurangan driver. Sedangkan, kesempatan dan arogansi tidak berpengaruh terhadap kecurangan driver.
The Influence Of CSR And Political Connections On Company Performance By Moderating Governance Mechanisms Saraswati, Wiwik; Makherta, Ika; Nurlia, Nurlia
Perspektif Akuntansi Vol 8 No 2 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i2.p140-160

Abstract

This study aims to determine and analyze the influence of sustainability reporting practices and the quality of CSR disclosures as well as political connections to company performance, either directly or indirectly, by involving governance mechanisms as mediators. This study uses secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021. The sample selection method uses a purposive sampling method with several criteria to produce 383 observations. The analysis technique used is simple and multiple linear regression analysis using STATA 12 application and Sobel test for mediation test. The results of this study provide empirical evidence that the practice of reporting on the sustainability of banking companies cannot improve the company's performance, this is because banks have not fully prepared sustainability reports and used insurance services, while the quality of CSR disclosure and political connections can improve company performance. The results also show that the practice of sustainability reporting and the quality of CSR disclosure as well as political connections can improve company performance through governance mechanisms.

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