Studi Akuntansi, Keuangan, dan Manajemen
Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Articles
310 Documents
<![CDATA[Dampak Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat, Lingkungan dan Pemerintah ]]>
<![CDATA[Matdio Siahaan]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2022): January ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v1i2.949
<![CDATA[Purpose: To determine the impact of CSR implementation on the Community, the Environment and the Government so that the company can operate in a sustainable manner. The company adheres to the principle of profit orientation but not only that, it includes the company's corporate social responsibility to the community around the company and its environment. Method: This study uses qualitative research methods with the tools of observation, interviews, literature and processing primary and secondary data. This study discusses the role of each stakeholder consisting of the community/environment, companies and the government. Results: From the results of the study, it was found that the implementation of CSR is still not on target so that the community is expected to play an active role in CSR activities to report any deviations in the implementation in the field. Limitations: This study only discusses the impact of CSR implementation from companies engaged in oil palm plantations, it still needs to be investigated from other business fields such as mining,etc. Contribution: Research contributions provide insight and knowledge to the people of Jake Village that companies are obliged to implement CSR and vice versa the company has a responsibility to the community and the environment to maintain harmony for the sustainability of the company's operations.]]>
<![CDATA[Determinan Struktur Modal Perusahaan Pertambangan Bursa Efek Indonesia tahun 2010-2019 ]]>
<![CDATA[Michelle Aileen Juanda]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2022): January ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v1i2.1087
<![CDATA[Purpose: This research is done to analyze the determinants capital structure determinants of mining companies listed on Indonesian Stock Exchange period 2010-2019. Method: This research used profitability, firm size, liquidity, and assets tangibility as independent variables with capital structure as dependent variable. This research used 2 (two) capital structure which is without lag and with lag. This research divided firm size to small and large category. This research used purposive sampling and panel data analysis with random effect model. Results: Results show that ROA which was used to measure profitability, current ratio to measure liquidity, and assets tangibility has significant impact on mining companies’ capital structure. However, firm size using natural logarithm of sales as measurement does not have significant impact on mining companies’ capital structure. Limitations: This research has limitations by including negative ROA data that can affect the results of the study. This research has limitations in the SIZE category division, where the base year used is only year 2019 and used natural logarithm data from sales. This research only used 1 (one) period and 1 (one) sector in analyzing the determinants of capital structure and does not make comparisons. Contribution: Managers, creditors, and investors can use the results of this research to be taken into consideration in making decisions on corporate funding, borrowing funds, and investing in mining companies. ]]>
<![CDATA[Pengaruh Firm Size, Subsidiaries, Auditor Size, Loyalitas, dan External Audit Report Lag terhadap Audit Fee: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 ]]>
<![CDATA[Candra Indriyanti Putro]]>;
<![CDATA[Noer Sasongko]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2023): July ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v3i1.1094
<![CDATA[Purpose: This study aims to analyze the effect of firm size, subsidiaries, auditor size, loyalty, and external audit report lag on audit fees in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach: The population of this study are manufacturing companies listed on the IDX with an observation period of 2018-2020. The research sample consisted of 30 companies from 56 saturated samples determined by purposive sampling technique. The data analysis technique used is multiple linear regression with the help of the SPSS program. Results/findings: The results of the study concluded that partially firm size, auditor size, and loyalty variables affect the audit fee. Meanwhile, the variables of subsidiaries and external audit report lag have no effect on audit fees for manufacturing companies listed on the Indonesia Stock Exchange. Limitation: in manufacturing companies in the consumer goods industry sector only. The limitation of this research is that the research object is not extensive, only exists, so a small sample is obtained. Contribution: This research is useful as information material and for regulators' considerations to provide clearer regulations and explanations related to the determination of audit fees, so that the information obtained is transparent so that it makes it easier for investors to make decisions. It is hoped that with regulations and supervision regarding the amount of the audit fee, relevant information can be obtained.]]>
<![CDATA[Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII) ]]>
<![CDATA[Eko Setiawan]]>;
<![CDATA[Yuliansyah Yuliansyah]]>;
<![CDATA[Rindu Rika Gamayuni]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2022): January ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v1i2.1163
<![CDATA[Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance). Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software. Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05. Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII). Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Minat Mahasiswa untuk Mengikuti Ujian Chartered Accountant dengan Pendekatan TPB ]]>
<![CDATA[Fikri Rizki Utama]]>;
<![CDATA[Yudhistira Ardana]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2022): January ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v1i2.1177
<![CDATA[Purpose: This study was to obtain empirical evidence about the effect of subjective norms, control, and outcome expectations on the interest of accounting students to take the Chartered Accountant (CA) exam. Method: The population of this research is the Islamic accounting students of IAIN Metro. The sampling method was purposive sampling with the criteria of 2017 and 2018 accounting students. Data from the questionnaire were processed using the Smart-PLS version 3.3.9 program. Results: This study finds that behavioral control variables and expectations will have a significant effect on students' interest in taking the CA exam. Limitation: This study finds that future research is the need to increase the number of respondents and others such as the attitude of the respondents to the students' interest in taking the CA exam. Contribution: The findings in this study have several contributions, particularly for accounting students who will take the CA exam. In addition, this research will be useful for academics, especially further research and for the advancement of accountants in Indonesia.]]>
<![CDATA[Pengaruh Program Kredit Usaha Rakyat (KUR) terhadap Efisiensi dan Pendapatan Kelompok Usaha Bersama (KUBE) Penggemukan Sapi di Lampung Tengah ]]>
<![CDATA[Heru Wahyudi]]>;
<![CDATA[Mahmud Mahmud]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2022): January ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v1i2.1410
<![CDATA[Purpose: This research aims to determine the effect of the People’s Business Loans (KUR) on income and the level of efficiency in the use of production factors by members of the Delapan Jaya joint business group (KUBE) in Central Lampung in 2018-2019 which is divided into six business cycle periods. Research methodology: The analytical method used in this research is quantitative descriptive with primary data. Results: The results of this research indicate that KUR funds have a positive effect on income with an average value of 13.02% or with an average KUBE profit of IDR 123,030,367 from the total KUR fund allocation of IDR 945,000,000. Meanwhile, the smallest production factor efficiency index was 1.84 and the largest efficiency index was 2.02. So, that the average efficient index is 1.96 which means that the use of production factors is not efficient. So, that the use of production factors for feed ingredients and medicines can still be added. Limitations: The limitation of this study is to use quantitative descriptive without looking at the effect of independent variables on income (without regression analysis). Contribution: The results obtained from this study are expected to be one of the references in making the use of larger cattle breeds and by increasing the use of feed costs because feed costs can still be increased as long as the efficiency index is still l > 1.]]>
<![CDATA[Determinan Indeks Harga Saham Gabungan (IHSG) Jangka Pendek dan Panjang ]]>
<![CDATA[Heru Wahyudi]]>;
<![CDATA[Kanti Rahayu]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2022): July ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v2i1.1422
<![CDATA[Purpose: This study aims to analyze the effect of stock market capitalization and external factors on the Composited Stock Price Index (IHSG). Research methodology: This study uses secondary data with the type of time series data obtained from the publication of the official website of The Otoritas Jasa Keuangan (OJK), U.S. Energy Information Administration (EIA), London Bullion Market Association (LBMA) and Yahoo Finance for the period January 2011 - December 2020. The model used in this study is the Error Correction Model (ECM). Results: The results showed that all independent variables in the short term had a significant effect on The IHSG. Stock market capitalization, world oil prices and The Hang Seng Index have a positive effect, while world gold prices have a negative effect. The Error Correction Term (ECT) has a coefficient of -0.2045 with a significant negative direction with a 5% confidence level. Shows that the Adjustment Mechanism Processes in the long-term balance lasts for 20 months.]]>
<![CDATA[Pengaruh SiLPA dan PAD terhadap Serapan Anggaran di Provinsi Lampung ]]>
<![CDATA[Sekar Sitaresmi]]>;
<![CDATA[Heru Wahyudi]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2022): July ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v2i1.1428
<![CDATA[Purpose: This study aims to see the effect of SiLPA and PAD on budget absorption in Lampung Province in 15 districts/cities in 2018 Research methodology: The analytical method used in this study is the Panel Data Analysis method with the FEM (Fixed Effect Model) model with the independent variables being the remaining budget for the current year, the remaining budget for the previous yea,r and local revenue. Results: The results of this study indicate that Local Revenue has a positive and significant effect on budget absorption in 15 districts/cities of Lampung Province, and the remaining budget for the current year has a negative and significant effect on budget absorption in 15 districts/cities of Lampung Province, while the remaining budget for the previous year has a negative and insignificant effect. on budget absorption in 15 districts/cities of Lampung province. Limitations: The limitation of this study is that it is only in 15 districts/cities in the province of Lampung and uses 2018 data Contribution: This research is expected to provide input and contribute information in budgeting policy-making and APBD implementation to maximize budget absorption.]]>
<![CDATA[Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba ]]>
<![CDATA[Fadhila Septianingrum]]>;
<![CDATA[Damayanti Damayanti]]>;
<![CDATA[Maryani Maryani]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2022): July ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v2i1.1429
<![CDATA[Purpose : This study aied to determine the influence of current tax expense, defffered tax expense and deffered tax asset on earnings management. Research Methodology : The research uses quantitative research method. This study used secondary data from annual reports of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019 and the total was 15 companies. The data analyzed using multiple linear regression model with help of software SPSS version 22,0. Result : The result of this study are current tax expense has negatif effect toward earnings manageent, deffered tax expense has positif effect towards earnings management, deffered tax asset does not have effect toward earnings management, current tax expense, deffered tax expense and defferd tax asset simultaneously have positif effect towards earnings management. Limitation : This reseach’s limitations are the short research period and only use consumer goods sector in manufacturing companies as a sample. Contribution : The result obtained can be used for investors consideration when making investment decisions and can be used as references for further research.]]>
<![CDATA[Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance ]]>
<![CDATA[Tagor Darius Sidauruk]]>;
<![CDATA[Nandini Trimelinia Pebriani Putri]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2022): July ]]>
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DOI: 10.35912/sakman.v2i1.1498
<![CDATA[Purpose: This study aims to determine the effect of independent commissioner, executive character, profitability and company size on tax avoidance. Method: The sample of this study uses mining sector companies listed on the indonesia stock exchange (IDX) for the period 2017-2020. The sample determination uses purposive sampling method, so that this study obtains a final sample of 44 companies. Result: This study finds that independent commissioner, profitability has a positive effect on tax avoidance and company size has a negative effect on tax avoidance. While the executive character has no effect on tax avoidance. Limitations: This study found that independent commissioners, executive character, profitability and company size can only affect tax avoidance by 37,4 percent. This condition indicates that there are other variables that can affect tax avoidance, but are not included in this study. In addition, this study is limited to using a sample of 44 companies in the mining sector listed on the IDX. Contribution: This research is expected to be able to increase knowledge about tax avoidance in Indonesia, and provide isight in detecting tax avoidance practices in the mining sector. This study also contributes to managerial implications, where tax avoidance actions taken must remain in accordance with applicable regulations.]]>
