cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Erna Hernawati
Contact Email
jurnalequity@upnvj.ac.id
Phone
+6289633418291
Journal Mail Official
jurnalequity@upnvj.ac.id
Editorial Address
Jl. RS Fatmawati No. 1, Pondok Labu, South Jakarta, Indonesia 12450
Location
Kota depok,
Jawa barat
INDONESIA
Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : 26849739     DOI : https://doi.org/10.34209/equ
Core Subject : Economy,
Economics, Econometrics & Finance
Equity offers a platform for the extensive sharing of knowledge and research in diverse domains of Accounting and Finance. It includes research articles and conceptual papers in the following fields: Accounting and Finance Reporting Cost Accounting and Management Audit and Forensic Accounting Tax Accounting Information System Corporate Governance Public Sector Accounting Sharia Accounting Corporate Finance CSR and Sustainable Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 149 Documents
 10   11   12   13   14 
Prinsip Tata Kelola Perusahaan Berbasis Nilai-Nilai Bela Negara Hernawati, Erna
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menginternalisasikan nilai-nilai bela negara pada prinsip-prinsip tata kelola perusahaan. Metode yang digunakan adalah filosofi humanisme dengan kajian ontologi, epistemologi dan aksiologi yaitu mengenali diri peneliti lebih dalam sehingga bela negara memang sesuai. Hasil penelitian ini menunjukan bahwa bela negara memiliki nilai yang mendukung terlaksananya tata Kelola perusahaan yagn baik seperti tanggung jawab, integritas, transparansi, independensi, kewajaran dan reputasi.
Makna Laporan Keuangan Bagi Donatur Organisasi Pengelola Zakat: Analisis Fenomenologis Deskriptif Amaliyana, Aisyah; Suprayogi, Noven
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui makna laporan keuangan Organisasi Pengelola Zakat (OPZ) dan informasi apa yang diperlukan bagi donatur berdasarkan pengalaman menjadi donatur. Metode yang digunakan dalam penilitian ini yaitu kualitatif dengan pendekatan fenomenologis. Teknik pengumpulan data menggunakan teknik wawancara dengan narasumber penelitian sebanyak 10 orang partisipan donatur rutin di OPZ Analisis data yang dilakukan dalam penelitian ini dengan menggunakan metode fenomenology data analysis. Hasil penelitian ini menunjukkan bahwa makna laporan keuangan bagi donatur adalah memberikan rasa lega, percaya, dihargai, diapresiasi, dihormati, senang, tenang dan kepuasan karena laporan keuangan menjadi gambaran dari kinerja lembaga yang dapat menjelaskan kemana dana digunakan, untuk siapa saja sehingga timbul perasaan percaya karena dapat menghilangkan rasa kecurigaan. Temuan tersebut menguatkan prinsip dalam agency theory, meskipun ada donatur yang tidak membutuhkan laporan keuangan karena memiliki modal sosial yang tinggi dalam relasi donatur dan OPZ. Donatur tidak hanya membutuhkan laporan keuangan saja, tetapi juga membutuhkan laporan non keuangan yaitu foto dan laporan kegiatan. Implikasi dari temuan penelitian ini yaitu OPZ harus memberikan informasi keuangan dan non keuangan kepada donatur sebagai bentuk penghargaan dan apresiasi kepada donatur untuk meningkatkan kepercayaan donatur kepada OPZ serta meningkatkan modal sosial dalam relasi donatur dan OPZ.
Determinasi Terhadap Kualitas Informasi Finansial Pemerintah Daerah Purba, Sahala
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The problem with the quality of local government financial information is the irrelevantness of the financial information presented in accordance with applicable ethics. Local government financial information can be problematic due to low human resources with accounting knowledge in the preparation of financial information, weak government internal management systems, not optimal use of information technology and less than optimal internal audit function in carrying out its functions effectively and efficiently. The purpose of this study is to understand and analyze the impact of accounting knowledge, the government's internal management system, the use of information technology and the internal audit function partially or simultaneously. This form of observation describes causal associative observations and uses primary data. The data collection system used is a questionnaire. descriptive analysis and multiple linear regression. form of analysis used in this observation. This research was conducted in Regional Apparatus Organizations throughout Deli Serdang Regency. Respondents in this study were 69 people. The results of this study prove that partially accounting knowledge, government internal management systems and the use of information technology have a positive effect on the quality of local government financial reports, while the internal audit function has a negative effect on the quality of local government financial information. Taken together, accounting knowledge, government internal management systems and the use of information technology affect the quality of local government financial information in Deli Serdang Regency. The implications of this research are that good accounting knowledge is supported by a strong government internal management system, and the use of information technology and an optimal internal audit function will be able to increase the quality of local government financial information in all local governments in Indonesia, especially in the District. Deli Serdang.
REFLEKSI PENGUNGKAPAN CSR DI INDONESIA: CARROT OR STICK? Asih, Putri Nuril Wulanatining
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5143

Abstract

Konflik keagenan dapat terjadi karena adanya asimetri informasi. Pengungkapan CSR berperan sebagai alat komunikasi yang menjembatani antara manajemen dengan pemangku kepentingan. Penelitian ini bertujuan untuk memberikan tinjauan sistematis dan mengeksplorasi perkembangan penelitian pengungkapan CSR di Indonesia. Proses pencarian literatur menggunakan kata kunci tertentu dan hanya menggunakan database dari jurnal nasional yang terindeks Sinta 2 serta Sinta 3 dengan periode waktu publikasi yakni 2020-2022. Hasilnya, terdapat 36 artikel teridentifikasi yang secara eksplisit membahas pengungkapan CSR. Kemudian, artikel tersebut dikategorikan berdasarkan tahun, topik, teori, dan teknik analisis data dengan menggunakan metode Systematic Literature Review. Berdasarkan hasil tinjauan menunjukkan bahwa sebagian besar literatur menggunakan perspektif teori legitimasi, serta sebanyak 86,11% merupakan penelitian yang menggunakan metode kuantitatif dengan teknik analisis regresi, uji beda, dan SEM. Lebih lanjut, hasil reviu juga menemukan bahwa mayoritas penelitian yang telah dilakukan mengkaji terkait faktor-faktor yang dipengaruhi ataupun dimoderasi oleh pengungkapan CSR. Oleh karena itu, ini menjadi peluang bagi peneliti di masa depan untuk melakukan tinjauan sistematis kembali secara komprehensif dan mendiskusikan secara kritis tentang faktor-faktor yang dipengaruhi pengungkapan CSR.
Komite audit memoderasi corporate social responsibility dan board structure terhadap manajemen laba riil Putri, Sarah Widyana; Ermaya, Husnah Nur Laela
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.5433

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari komite audit dalam memoderasihubungan antara CSR dan board structure terhadap manajemen laba riil. Populasi yang digunakandalam penelitian ini ialah perusahaan yang terdaftar pada LQ45 dalam periode tahun 2018 hinggatahun 2021. Sampel yang diperoleh dari penelitian ini dilakukan dengan menggunakan metodepurposive sampling yang menghasilkan 92 sampel perusahaan. Pengujian hipotesis yang dilakukanmenggunakan analisis regresi linear berganda yang menunjukkan bahwa variabel CSR dan variabelinteraksi dari Komite Audit dan Board Independence memiliki hubungan signifikan terhadapmanajemen laba riil. Sedangkan board size dan board independence serta moderasi komite auditdengan CSR dan board size tidak berpengaruh terhadap manajemen laba riil. Penggunaan variabelkontrol yakni profitabilitas tidak memiliki pengaruh terhadap manajemen laba riil. Kata Kunci: Manajemen Laba Riil; CSR; Board Size; Board Independence; Profitabilitas.
The PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2018-2021: PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Purnamasari, Dian Indri; Tashya, Angel
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5566

Abstract

This research aims to empirically examine the impact of managerial ownership, leverage, financial distress, and profitability on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The data used in this study is obtained from secondary data sources accessed through the company's annual reports and other websites. The research population consists of mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sampling technique used in this study is the purposive sampling method, which resulted in 24 out of the total 49 mining companies that have managerial ownership. A total of 24 companies were selected as samples over a period of 4 years, resulting in 96 financial report data samples. The data was processed using the IBM SPSS Statistic 24 application. The results of this study indicate that managerial ownership, leverage, financial distress, and profitability have an impact on accounting conservatism. Therefore, further studies are needed to expand these factors so that the findings can be more comprehensive. As a recommendation from this study, it is expected that companies can maintain and enhance the principle of accounting conservatism to reduce information asymmetry among shareholders, investors, or creditors. Keywords: Managerial Ownership, Leverage, Financial Distress, Profitability, Accounting Conservatism.
DOES INDEPENDENT COMMISSIONER CONTRIBUTE TO DECREASE EARNINGS MANAGEMENT AND TAX AVOIDANCE ACTIVITIES Zaman, Alfian Nur; Maharani, Arum Puspita; Firmansyah, Amrie
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5687

Abstract

This study examines the independent commissioner's role in moderating earnings management's effect on tax avoidance practices in the building construction industry. This study uses data from building construction sector companies listed on the Indonesia Stock Exchange during 2017-2020. Of the 15 companies observed, 42 samples were obtained using purposive sampling to be used in the study. They are processing data using regression analysis with cross-sectional data. The study results show that the company's earnings management positively affects tax avoidance activities carried out by building construction companies. Meanwhile, an independent commissioner does not affect the relationship between earnings management practices and corporate tax avoidance. Keywords: Corporate Governance, Earnings Quality, Tax Planning
Covid-19 and the Decline in Investment in West Nusa Tenggara: Indonesia Dewayani, Eka Kadharpa Utama; Ginting, Yanti Mayasari; Azizurrohman, Muhammad; Pramuja, Risky Angga
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5939

Abstract

This research examines the effects of the COVID-19 pandemic on investment in West Nusa Tenggara (NTB), Indonesia. Using a combination of quantitative data from the Republic of Indonesia's Investment Coordinating Board and qualitative data from the Head of the Office of Investment and One Stop Integrated Services, the study investigates investment realization by district and city, sector, and investor's country of origin. The analysis reveals that even prior to the COVID-19 outbreak, investment levels in NTB were declining due to a series of natural disasters, including an earthquake in 2018. The pandemic further exacerbated the decline in investment, with many investors opting to delay their investments in the region. However, some sectors such as mining, tourism, and transportation showed improvements during the period. The findings highlight the challenges faced by West Nusa Tenggara in attracting investment and achieving regional development goals. The study emphasizes the importance of understanding a region's potential and creating favorable investment conditions to stimulate economic growth. Keywords: Covid-19, Investment, NTB
The Effect of Sustainability Report Disclosure on Firm Value Kusharyanti, Kusharyanti; Simamora, Puput Melati
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i2.6392

Abstract

This study investigates the impact of presence and extent of sustainability reporting on firm value. The sample used in this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. We obtained data from mining sector companies that have published sustainability reports and annual reports. This research uses OLS regression for testing the impact of sustainability report disclosure on firm value. The results of the analysis show that the presence of a sustainability report affects firm value. However, the extent of sustainability report do not impact firm value. This study demonstrates that the existence of a sustainability report alone is enough to have an impact on company value and does not need a high score. This study advances the legitimacy hypothesis by providing further data on the significance of sustainability reports.
Corporate Social Responsibility, Koneksi Politik, dan Kompensasi Manajemen Terhadap Penghindaran Pajak: Studi Analisis Meta Musmiarny Nilammadi, Wa Ode; Adinda Suci Cahya Ningtyas; Dewi Prastiwi
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji hubungan corporate social responsibility (CSR), koneksi politik, dan kompensasi manajemen terhadap penghindaran pajak serta menyelidiki apakah perbedaan hasil penelitian terdahulu dimoderasi oleh perbedaan pengukuran corporate social responsibility (CSR) dan penghindaran pajak. Teknik analisis meta digunakan dalam penelitian ini untuk mengorganisasikan inkonsistensi hasil penelitian terdahulu serta mengidentifikasi faktor-faktor moderasi  yang mungkin menyebabkan inkonsistensi tersebut. Sampel penelitian ini berjumlah 25 artikel publikasi terindeks Sinta 2 dan 3 untuk selanjutnya dilakukan analisis kuantitatif. Hasil analisis meta menunjukkan bahwa CSR dan kompensasi manajemen berpengaruh positif terhadap penghindaran pajak. Hasil ini menunjukkan bahwa kedua faktor yang diteliti mendukung tindakan penghindaran pajak yang dilakukan oleh perusahan. Sementara itu, koneksi politik berpengaruh negatif terhadap penghindaran pajak. Penelitian ini juga menemukan bahwa perbedaan proksi pengukuran dalam mengukur penghindaran pajak dan CSR akan mempengaruhi hasil akhir penelitian. Penelitian ini diharapkan dapat berkontribusi terhadap studi empiris yang ada dengan memberikan bukti konklusif mengenai CSR, koneksi politik, kompensasi manajemen, dan penghindaran pajak. Kata Kunci: CSR, Koneksi Politik, Kompensasi Manajemen, Tax Avoidance, Analisis Meta.

Page 12 of 15 | Total Record : 149

 10   11   12   13   14 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol 28 No 2 (2025): EQUITY Vol 28 No 1 (2025): EQUITY Vol 27 No 2 (2024): EQUITY Vol 27 No 1 (2024): EQUITY Vol 26 No 2 (2023): EQUITY Vol 26 No 1 (2023): EQUITY Vol 25 No 2 (2022): EQUITY Vol 25 No 1 (2022): EQUITY Vol 24 No 2 (2021): EQUITY Vol 24 No 1 (2021): EQUITY Vol 23 No 2 (2020): EQUITY Vol 23 No 1 (2020): EQUITY Vol 22 No 2 (2019): EQUITY Vol 22 No 1 (2019): EQUITY Vol 21 No 2 (2018): EQUITY Vol 21 No 1 (2018): EQUITY Vol 20 No 2 (2017): EQUITY Vol 20 No 1 (2017): EQUITY Vol 19 No 2 (2016): EQUITY Vol 19 No 1 (2016): EQUITY Vol 18 No 2 (2015): EQUITY Vol 18 No 1 (2015): EQUITY More Issue