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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
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The Effect of Covid-19 Pandemic on the Performance of Islamic Bank in Indonesia Sutrisno, Sutrisno; Panuntun, Bagus; Adristi, Fikri Irfan
EQUITY Vol 23 No 2 (2020): 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.v23i2.2245

Abstract

The Corona Virus Diseases (Covid-19) pandemic that hit the world resulted in a decline in the performance of most companies, including reducing the performance of the world economy. The pandemic has changed human behavior so that it needs adaptation to new habits. Banking as a business group was also affected because the decline in company performance had an effect on the decline in banks, including Islamic banks. The purpose of this study is to examine the impact of the Covid-19 pandemic on the performance of Islamic banks in Indonesia. The performance of Islamic bank consist of capital adequacy ratio (CAR), non-performing financing (NPF), profitability as measured by return on assets (ROA), return on equity (ROE), and net operating margin (NOM)., operating expenses to operating income ratio (OEIR) and financing to deposit ratio (FDR). The population in this study were 13 Islamic commercial banks operating in Indonesia. From this population 12 banks were taken as samples and one bank was not taken because the data were incomplete. The data is taken quarterly, namely 4 quarters before the pandemic and 3 quarters during the pandemic. To test the hypothesis, the independent sample t-test was used. The results showed that the profitability as measured by ROE and NOM has a significant effect, as well as the financing to deposit ratio is also significantly different. Meanwhile, CAR, NPF, ROA, and OEIR were not affected by the Covid-19 pandemic
Pengaruh Karakteristik Komite Audit terhadap Penghindaran Pajak dengan Kualitas Audit Eksternal sebagai Variabel Moderasi Ziliwu, Dela Benita; Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY Vol 24 No 1 (2021): 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.v24i1.2258

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh dari karakteristik komite audit terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018. Pada penelitian ini, pengukuran karakteristik komite audit akan menggunakan komponen karakteristik anggota komite audit menurut size, expertise, dan tenure. Untuk variabel kontrol yang digunakan adalah leverage, size, net operating loss, dan variabel moderasi yang diujikan adalah kualitas audit eksternal. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel penelitian perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018 adalah sejumlah 151 perusahaan. Pada penelitian ini, diperoleh sampel sejumlah 113 perusahaan, dengan total pengamatan sejumlah 339 yang sesuai dengan kriteria variabel penelitian. Teknik analisis dibantu dengan program STATA, dan analisis yang digunakan adalah regresi linier berganda dengan tingkat signifikansi sebesar 10%. Hasil penelitian menunjukkan bahwa, terdapat pengaruh positif karakteristik komite audit terhadap penghindaran pajak.
Is Performance-Based Budgeting Only a Mirage? Firmansyah, Rizky
EQUITY Vol 24 No 1 (2021): 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.v24i1.2287

Abstract

The aim of this paper is to describe reality of performance-based budgeting in Indonesia. Bureaucratic reform still becomes important issue in the government area, especially in developing countries, including Indonesia. One part in bureaucratic reform is the change in government budgeting system. In many countries, this case seems to be imposed, thus the implementation is inappropriate to its truly concept. Critical theories become paradigm used in this paper. Critical theory of Habermas selected as methodology in achieving goal towards the writing of this paper, because Habermas’s thought is very suitable to the issue raised in this paper, which is consensus path that replaces revolution path as offered by Marx. The importance of interaction emphasized on Habermas’s thought becomes basic of analysis due to the interaction or communication based on norm, inter-subjective, demanding role internalization, demanding maintenance of social institution, and action in order to achieve understanding. Performance-based budgeting that should become solution in achieving people welfare still not optimally implemented yet. Physically, the resulted budget has been in performance-based budgeting; however, in fact, indicators of budgeting benefit to the fulfillment of public service still ignored. The incremental system, planning that not based on performance, budget inefficiency to the useless expenditure for public, high political interference, also less budgeting control keep involved in regional budgeting in Indonesia. Contradiction between politics and budgeting culture that implemented recently is obstacle for maximal implementation of performance-based budgeting system. This is the reason why the implementation of performance-based budgeting system in developing countries, including Indonesia, cannot be the same with developed countries. There are many research opportunities that can be followed up from this paper such as study about budgeting culture using ethnography perspective and in-depth research about philosophical aspect from performance-based budgeting ideology with state ideology.
Do Family and Institutional Ownerships Influence the Corporate Dividend Policy? Santoso, Christheana; Salim, Richenda Feily; Pranoto, Titin; Adelina, Yang Elvi
EQUITY Vol 24 No 1 (2021): 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.v24i1.2292

Abstract

The difference of interests among shareholders in the middle of ownership structure that is dominated by majority shareholders enlarges the possibility of deprivation towards the minority shareholders' rights. Therefore, a dividend is considered as a tool to reduce conflict of interests between both parties with the assurance of pro-rata distribution of the company's resources. Family and institutional ownerships have unique characteristics that are frequently found in Indonesian firms. Thus, this study intended to analyze the impact of majority ownership owned by family and institution to dividend policy in nonfinancial firms listed in Bursa Efek Indonesia (BEI) during 2013-2017. The samples are chosen with the purposive sampling method resulting in 373 firms and 1.484 observations obtained. The data used in this study was secondary data from firms' annual and financial reports along with data extracted from Capital IQ. According to the regression results using the fixed-effect model, this study confirms the negative impact of majority ownership owned by families towards firms' dividend policy. Whilst, majority ownership owned by institutions shows that it has no significant impact on dividend policy. Otherwise, profitability, size, and leverages are proven to impact firms’ dividend policy. However, growth indicates no significant impact.
Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching Dewi, Ni Putu Shinta; Febriyanti, Ni Luh Putu Tara Verjinia; Rustiarini, Ni Wayan
EQUITY Vol 24 No 1 (2021): 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.v24i1.2323

Abstract

Auditor switching is a change of public accountant (or accounting firm) in a company. The voluntary auditor switching is carried out according to the client’s request to change his auditor, and no regulations require him to switch auditors. This study analyzes the factors influencing voluntary auditor switching in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using a purposive sampling method. The sample amounted to 98 manufacturing companies, and the total sample was 294 company units. The analytical tool used to test the hypothesis is logistic regression analysis. The results showed that audit fees and audit tenure had a positive effect on auditor switching. Audit opinion, going concern opinion, and audit reporting lag do not affect auditor switching.
Usage of Blockchain to Ensure Audit Data Integrity Wibowo, Tony; Christian, Yefta
EQUITY Vol 24 No 1 (2021): 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.v24i1.2357

Abstract

Usage of technology to help finance audit process is not a new instance. But since the rise of 4th industrial revolution and emergence of smart technology relatively in a short period of time, adopting technology have its challenges and drawbacks. Data Integrity has been an issue for finance audit process because digital data is easy to tamper. This condition makes audit process become difficult and potential of audit fraud is high. In this study we would like to explore usage blockchain technology as future database engine for AIS. Blockchain as a technology relatively unheard before cryptocurrency albeit its advanced technology in data storage to ensure data integrity. We will explore the advantages and risk in adopting blockchain as well as current state of academics and technology regarding blockchain adoption.
Rasio Keuangan sebagai Pendeteksi Indikasi Tindak Kecurangan Laporan Keuangan Wijaya, Jessica; Mulyaraqwani, Sahiradaffa; Rinaningsih, Rinaningsih; Budhijono, Fongnawati
EQUITY Vol 24 No 1 (2021): 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.v24i1.2388

Abstract

Kecurangan laporan keuangan menyebabkan reliabilitas laporan keuangan menurun dan membuat kepercayaan publik dan pihak berkepentingan lainnya berkurang. Tujuan dilakukannya penelitian ini yaitu untuk melihat signifikansi rasio keuangan yang dapat mendeteksi indikasi kecurangan laporan keuangan dalam perusahaan di Indonesia. Penelitian ini menggunakan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia yang diseleksi berdasarkan nilai Beneish M-Score untuk menentukan perusahaan yang terindikasi melakukan kecurangan. Tahun 2018 ditetapkan sebagai tahun dasar atau tahun adanya indikasi kecurangan dan tahun 2014-2017 dipilih untuk melihat tanda-tanda indikasi kecurangan di empat tahun sebelum. Hasil regresi di tahun 2018 menunjukkan bahwa rasio debt to equity, receivables to revenue, dan current ratio dapat digunakan untuk mendeteksi indikasi kecurangan dalam pelaporan keuangan. Sementara itu hasil regresi tahun 2014-2017 menunjukkan bahwa current ratio dapat digunakan untuk mendeteksi indikasi kecurangan pada satu tahun sebelum terjadinya indikasi kecurangan. Implikasi pada penelitian adalah rasio debt to asset, receivables to revenue, dan current ratio dapat mendeteksi kemungkinan kecurangan, sehingga dapat bermanfaat bagi pemegang saham, regulator, dan kreditur.
Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit Sari, Retna; Rahmi, Mira
EQUITY Vol 24 No 1 (2021): 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.v24i1.2415

Abstract

Kualitas audit di Indonesia pada saat ini sedang mengalami penurunan dengan munculnya beberapa kasus gagal audit dalam beberapa laporan keuangan untuk perusahaan yang listing di Bursa Efek Indonesia (BEI). Kasus gagal audit yang muncul terlebih dilakukan oleh beberapa Kantor Akuntan Publik (KAP) 4 besar (big four) di Dunia. Penelitian ini bertujuan untuk mengetahui pengaruh rotasi auditor, audit tenure, dan reputasi KAP terhadap kualitas audit. Sampel dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018 yaitu sebanyak 189 perusahaan yang terpilih menjadi sampel dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Logistik dengan tingkat signifikansi sebesar 5%. Hasil pengujian hipotesis menunjukkan bahwa rotasi auditor berpengaruh negatif terhadap kualitas audit, reputasi KAP berpengaruh positif terhadap kualitas audit, sedangkan audit tenure tidak berpengaruh terhadap kualitas audit.
Peran SDM dan Teknologi Informasi pada Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Subhi, Galan Nur; Yuhertiana, Indrawati
EQUITY Vol 24 No 2 (2021): 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.v24i2.2468

Abstract

Studi ini bertujuan untuk menganalisa pengaruh kompetensi sumber daya manusia (SDM) dan pemanfaatan Teknologi Informasi (TI) dalam penerapan Standar Akuntansi Pemerintahan berbasis akrual sebagai bentuk transparansi dan akuntabilitas pada era reformasi di Indonesia guna mewujudkan kepemerintahan yang memiliki Good Governance. Penelitian ini menggunakan metode Tinjauan literatur yang merupakan cara untuk mengidentifikasi, mengevaluasi, dan menafsirkan penelitian yang telah tersedia dan relevan dengan bidang atau topik tertentu. Berkembangnya tuntutan terhadap akuntabilitas dan juga kinerja pemerintah daerah menuntut pemerintah untuk menyajikan laporan keuangan secara akuntabel dan transparan dengan menggunakan basis akuntansi akrual. Penerapan basis akrual dapat diterapkan secara optimal dengan didukung oleh Sumber Daya Manusia dengan kompetensi memadai agar penyajian laporan keuangan yang dihasilkan akurat dan tepat waktu. Pemanfaatan teknologi informasi pun sangat menunjang terlaksananya basis akuntansi akrual yang optimal untuk menangani peningkatan jumlah transaksi yang besar. Hasil dari penelitian ini menyatakan bahwa SDM sangat berperan penting dengan didukung oleh pemanfaatan TI dalam keberhasilan penerapan SAP berbasis Akrual.
Ketidakpastian dan Investasi Perusahaan di Indonesia Juselin, Vennicia; Juliana, Rita
EQUITY Vol 24 No 1 (2021): 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.v24i1.2523

Abstract

Ketidakpastian menjadi kekhawatiran di seluruh dunia dan telah mengalami peningkatan sejak krisis keuangan global di tahun 2008. Penelitian ini bertujuan untuk meneliti pengaruh antara ketidakpastian terhadap investasi perusahaan di Indonesia. Di dalam penelitian ini menggunakan unbalanced panel data dari 480 perusahaan terbuka yang terdaftar di Bursa Efek Indonesia periode 2007Q1-2019Q4. Metodologi penelitian yang digunakan adalah model Fixed Effect. Hasil empiris menunjukan bahwa perusahaan di Indonesia ketika dihadapkan ketidakpastian cenderung meningkatkan investasi, perusahaan dengan irreversibility investment yang tinggi (PPE) lebih terdorong untuk meningkatkan investasi sedangkan perusahaan dengan kepemilikan pemerintah (SOE) mengurangi investasi ketika menghadapi ketidakpastian.

Page 9 of 15 | Total Record : 149

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