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Journal of Financial and Behavioural Accounting
Published by Universitas Terbuka
ISSN : -     EISSN : 2810014X     DOI : https://doi.org/10.33830/jfba
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to the development of science, thought, profession and practice of accounting in Indonesia in particular and the world in general.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2023)" : 5 Documents clear
Measurement of Budget Performance Value at The Secretariat of The Directorate General of Vocational Education adi , Agung; Sari, Rida; Shufia Zuhroh
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.5007.2023

Abstract

Ministry/Institution Work Unit Budget Performance is an achievement of the results of performance that has been carried out by work units in Ministries/Institutions in work and budget planning and budget execution that has been carried out based on predetermined targets in budget documents with consideration of achievements on budget management and indicators budget performance in a one-year budget period. The Secretariat of the Directorate General of Vocational Education as one of the work units within the Ministry of Education, Culture, Research, and Technology has the main duties and functions in the form of service management support, one of which is in the field of budget management and financial implementation. The author conducted this research in order to find out the level of budget performance obtained by the Secretariat of the Directorate General of Vocational Education for the 2020 and 2021 fiscal years. The research method was carried out using a qualitative phenomenological approach which was analyzed descriptively. The data used are data on the value of the Budget Performance Evaluation (EKA) aspect and data on the value of the Budget Implementation Performance Indicator (IKPA) aspect. The results of the study show that within 2 (two) years, since it was formed, the Secretariat of the Directorate General of Vocational Education obtained a Budget Performance Score with a VERY GOOD predicate but has decreased from 2020 to 2021 so improvements are needed in several aspects of the existing indicator variables.
Earnings Management Factors Analysis Using Earnings Quality as a Moderator (An Energy Firm Will Be Established On The Indonesia Stock Exchange Between 2015-2020) Cahyani, Nur Sry Nansih; Syahril Djaddang; Sailendra
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.5195.2023

Abstract

The desired outcome of the research is to examine and empirically establish the effect of tax planning, deferred tax assets, deferred tax expense, and profitability on earnings management in energy sector firms established on the Indonesia Stock Exchange (IDX) between 2015-2020, with earnings quality as a moderating variable and leverage and firm size as control variables.  According to the research object's criteria, the samples used in this research were 11 firms from 78 in the energy sector. Purposive sampling was used in the research, along with the Moderated Regression Analysis (MRA) test. According to the result of this research, tax planning, deferred tax expense, and profitability, all have a positive effect on earnings management, but deferred tax assets have no effect. Earnings quality, as a moderating variable, can mitigate the effects of tax planning on earnings management, but cannot mitigate the effects of profitability on earnings management. Furthermore, leverage has no effect on earnings management as a control variable, whereas firm size has a negative effect on earnings management. This research's contribution is a discussion of research results and differences with previous research results and related theories, and it can be implemented in every company's management in its operations for policy-making and management decisions for firms, particularly in the energy sector
The Effect of Tenors, Installments, Loans on Arrears, and Moderating Variables Ardiansyah
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.5995.2023

Abstract

The research objective is to determine the effect of tenors, installments, and loans on arrears and moderating variables. This type of quantitative research. Secondary data type. The research population for customer loan data for 2017-2022 and customer loans maturing in 2022-2027 are 527 customers as a sample. The analytical method uses path analysis with the help of SmartPLS 3. The results of the study: (1) Tenors have a negative and significant effect on Arrears; (2) Tenors have a negative and significant effect on Installment; (3) Loans have a positive and significant effect on Tenors; (4) Loans have a positive and significant effect on Arrears; (5) Loan has a positive and significant effect on Installment; (6) Installment has a negative and significant effect on Arrears; (7) Loans are not significant to Arrears moderated by Installment; and (8) Tenors have a negative and significant effect on Arrears moderated by Installment. The research findings provide empirical evidence that the determinants of customer arrears that can have an impact on arrears are tenors, loans, and installments. The implication of the research results is the discovery of factors that need to be considered by the company in providing loans to customers by carefully considering the alignment between loans to tenors, then tenors to installments so that the determination is not burdensome to customers so that arrears are smaller and can increase company profitability. Recommendations for further research: (1) Conduct data analysis on consumptive and productive loans; (2) Develop variables: Remaining loan principal, Arrears of fines, and Interest arrears.
The Influence of Environmental, Social, Governance (ESG) and Green Innovation on Company Business Performance Ramadhan, Ahmad; Widiastuty, Erna
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.6096.2023

Abstract

The research aims to provide empirical evidence on the relationship of ESG and green innovation to company's business performance. The independent sample of this research is ESG was measuring ESG score. Dependent variables green innovation were measures using innovation of green product and innovation of green process. Sampling used in this research is purposive sampling technique. The sample of this research consisted of 66 manufacturing companies from 2016 to 2021. The data collected was analyzed using panel data regression analysis. This result shows that ESG positively influence business performance proxied by Tobin's Q and ROA unsupported. Green Innovation, which is proxied by green product innovation on the company's business performance, shows mixed results. Where green product innovation positively influence the company's business performance proxied by ROA. Conversely, green product innovation does not influence company's business performance proxied by Tobin's Q. Meanwhile, Green Innovation proxied by Green Process innovation effect on the company's business performance is not supported. Thus, it can be seen that ESG has not become a concern for investors in Indonesia, as evidenced by the limited number of public companies that disclose ESG scores. Green Innovation which is proxied by green product innovation and green process innovation shows mixed results which shows that customers are also considering purchasing products from companies whose innovations produce environmentally friendly products
The Effect of Good Corporate Governance on Capital Structure With Company Size As A Moderating Variable Mais, Rimi Gusliana; Ainun Komala Indah
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.6279.2023

Abstract

The purpose of this study is to obtain empirical evidence on the effects of institutional ownership, managerial ownership, and board size on capital structure by considering firm size as a moderating variable. The research is conducted through the website www.idx.co.id, during the period 2018-2021 he surveyed 23 companies in the real estate and real estate sector listed on IDX, the research period is his four years. Aggregated data is used by 92 companies that process data using Eviews. Research has shown that management ownership and board size have a positive impact on capital structure. Firm size can relax the relationship between institutional and managerial ownership in the capital structure. Institutional ownership does not affect the capital structure. The study also found that firm size does not mitigate the impact of board size on capital structure. The number of directors' meetings in this study had no effect so this could have happened because during a board of directors' meeting they could not be responsible for determining whether management had fulfilled its responsibilities and exercised control. especially in minimizing the use of debt in the capital structure and governance control of property and real estate companies.

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