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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Enhancing Value: The Impact of Environmental, Social, and Governance Disclosure on Indonesian Basic Materials Sector Companies Difa, Amelia Putri Salma; Larasati, Anissa Yuniar
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8140

Abstract

Abstract Purpose - This study aims to determine the effect of the implementation of environmental, social and governance disclosure on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Design/methodology/approach - This research uses quantitative methods using secondary data that has been published on the company’s official website and the official IDX website. The population in this study are basic materials sector companies listed on the IDX in 2018-2022. The samples in this study were 11 companies for five years of observation so that 55 data samples were obtained. The sampling technique used purposive sampling technique. The data analysis techniques used in the study are classical assumption test analysis, multiple linear regression test, correlation test, determination test, t test and f test using IBM SPSS 26 software. Findings - The results showed that environmental disclosure has a positive influence on firm value, but social disclosure and governance disclosure do not show the same positive influence on firm value.Research limitations/implications - The limited data set may not fully encapsulate the diverse impacts of ESG disclosures on firm value, thus impacting the robustness and generalizability of the study’s conclusions. Keywords: Environmental Disclosure, Social Disclosure, Governance Disclosure, and Firm Value
Good Corporate Governance and Corporate Social Responsibility on Financial Performance Through Earning Management Supriyanto, Supriyanto; Novriyanti, Novriyanti
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8165

Abstract

Abstract Purpose - This study aims to determine the effect of GCG and CSR on Financial Performance Through Earning Management during Covid-19 pandemic to see whether the company can be sustainable. Design/methodology/approach - Study employs a quantitative methodology and utilizes the firm LQ45, one of 45 companies listed on the IDX for the 2018–2022 time frame. Based on EPS and TBQ as proxies.Findings - The research findings demonstrate a substantial impact of CSR on FP. Financial performance is significantly impacted by GCG factors with institutional ownership proxies, ROA, EPS, and TBQ proxies, as well as audit quality indicators. The Kind variable on financial performance, which is mediated by the total accrual of the CSR variable in the form of TBQ and EPS, can't be mediated by Total Accrual. This indicates that the independent variable has no discernible negative impact on financial performance. Total accruals mediate between the independent variable's large positive impact on financial performance. Thus, it is clear that whereas earnings management can do so between GCG and CSR variables to financial performance. Management can choose to either maximize or minimize income through accounting policies, which can worry investors. Hence, enhancing environmental and social activities through CSR can impact earnings management.Research limitations/implications – Implementing CSR in businesses can safeguard the environment while also improving financial success, Especially given that the ordinary investor is concerned with the environment and the company's sustainability. Keywords: Good Corporate Governance, Corporate Social Responsibility, Earning Management, Financial Performance, and Audit Quality
Perceived Ease of Use as a Moderator in the Relationship Between the Online Tax System and Tax Service Quality Dewi, Sari; Karjantoro, Handoko; Vera, Vera
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8230

Abstract

Abstract Purpose - The success of the online tax system is based on the existence quality of tax services and ease of use of the application. The low tax ratio proves that tax compliance in Indonesia is still relatively low. To overcome these problems, this study aims to examine the effect between the quality of tax services and the use of the online tax system and examine the effect of moderation of perceived ease of use of the online tax system and tax service quality. Design/methodology/approach - This study used cross-sectional data and a quantitative approach. Sampling is carried out by disseminating questionnaires to taxpayers in Indonesia.Findings - The results showed that there was a positive relationship between the tax service quality and the online tax system. In addition, it was found that there was a significant moderating influence between perceived ease of use and the relationship between online tax systems and tax service quality.Research limitations/implications - The Directorate General of Taxes can make this research an assessment of Taxpayers on the online tax system services provided, so that it is expected to continue to develop the tax system to make it easier for the public to use. The government can provide socialization of the use of the online tax system to the public so that people in Indonesia can understand and use this digital-based tax system. Keywords: Online Tax System, Tax Service Quality, and Perceived Ease of Use
Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Setiawan, Aris; Sari, Wilda; Afif, Ali; Yahya, Rizki Fakhrul; Mayasafitri, Rina
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception
Carbon Emission Disclosure in Indonesia's Energy Sector: The Role of Environmental Performance and Media Exposure Nurjanah, Tria Siti; Mulyandini, Vita Citra
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8241

Abstract

Abstract Purpose - This study examines the effect of environmental performance and media exposure on carbon emission disclosure. Design/methodology/approach - The research method used is quantitative with data collection techniques through literature study and documentation. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used purposive sampling, and a sample of 9 companies was obtained so that the total sample was 45 data. The analysis techniques used in this research are the classical assumption test, multiple linear regression, correlation test, determination, t-test, and f-test using SPSS version 25. Findings - Research shows that environmental performance and media exposure has no effect on carbon emission disclosure.Research limitations/implications - The time constraint of this research may also complicate monitoring changes in carbon disclosure over time. Keywords: Environmental Performance, Media Exposure, and Carbon Emission Disclosure
Contribution of Lecturers Attributes in Distance Education Accounting Science in Higher Education Hanny, Hanny; Dewi , Nunik Lestari; Setiana, Sinta; Crystalin, Aura Regia
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8285

Abstract

Abstract Purpose - This study aimed to investigate the impact of lecturer personal attributes (APD) on the relationship between Distance Learning/Distance Education (PJJ) and Accounting learning effectiveness (EPA) in higher education. The uniqueness of the study was the collection of primary data over a year into the pandemic (2021), with the expectation that APD would be more favorable and homogeneous compared to data collected in 2020. Design/methodology/approach - The sample comprised 353 accounting studentsexperiencing PJJ from a campus equipped with a Learning Management System (LMS), selected using Purposive Sampling method. Furthermore, the hypotheses were tested using Moderated Regression Analysis (MRA). Findings - The results showed that PJJ had a significantly positive effect on EPA in higher education, while lecturers APD did not strengthen the influence of PJJ on EPA.Research limitations/implications – But interestingly this research found that personal attributes of lecturers (APD) were identified as an independent variable influencing EPA. Keywords: Lecturers Personal Attributes, Distance Education, Accounting, and Higher Education
Political Connections and Tax Avoidance Tjahyadi, Sherin; Carolina, Verani
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8318

Abstract

Abstract Purpose - This study aims to find empirical evidence whether political connections affect tax avoidance. Design/methodology/approach - The research method used is a quantitative research method from annual reports and financial statements of primary consumption sector companies listed on the IDX (Indonesia Stock Exchange) for 2019-2021. The sampling method used is a non-probability sampling method (purposive sampling). This study used regression panel data processed using Eviews 12.Findings - the results showed that political connections affect tax avoidance.Research limitations/implications – Investors who wish to invest in a company may choose to invest in companies with political connections due to the minimal tax avoidance practices carried out in such companies. Keywords: Tax, Political Connections, and Tax Avoidance
Firm Value in Profitability, Leverage, Capital Structure, and Firm Growth Larasati, Sonnia Dea; Betharia, Chintia
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8537

Abstract

Abstract Purpose - This research was conducted to determine and explain how profitability, leverage, capital structure, and company growth can affect firm value. Design/methodology/approach - This research used quantitative data with sampling method and the data source was obtained from the annual report of the Automotive and Component Sub Sector companies that have been registered on Indonesian Stock Exchange in 2016-2022. These data in this research are analyzed with panel data regression analysis which is processed using EViews 12 software. Findings - Results from this research point out that profitability, leverage, capital structure, and company growth simultaneously influence company value. The partial test shows profitability with capital structure positively influencing company value. Meanwhile, leverage and company growth have no effect on firm value. Research limitations/implications - The implication from this research, it can assist companies in managing and using leverage properly and optimizing company growth so that stock prices remain stable so that it can be used as a good consideration for investors. Keywords: Company Value, Profitability, Leverage, Capital Structure, and Company Growth
Implementation of Accounting Information Systems Using the Bank Indonesia APIK SI Application in MSMEs Rachman, Putri Wulandari Hari; Andriani, Sri
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.8885

Abstract

Purpose –This research aims to analyze and implement the SI APIK application that can assist and manage financial records and financial reports at the company. Design/Methodology/Approach - This research uses a qualitative method with a case study approach, which aims to study and investigate a phenomenon or event for individuals. This research also conducted several data collection techniques such as interviews, observations, and documentation. This method is used to analyze the implementation of the SI APIK application at PT Dinara Indonesia Solusindo. Findings - The results of implementing an accounting information system using the SI APIK application in three subsidiaries of PT Dinara Indonesia Solusindo, namely, Dinara Wooden Heels, Dinara Travelindo, and Calico Jajananku, found that the SI APIK application makes it easier for PT Dinara Indonesia Solusindo to record daily transactions and prepare financial reports according to SAK EMKM, so that owners get financial information in the form of financial statements quickly. Research Limitations/Implications - The limitation of this research is that it only focuses on one company, namely PT Dinara Indonesia Solusindo. The results of this study provide implications so that business owners can implement the SI APIK application to facilitate financial management and decision making. Keywords: Accounting Information System, Financial Statements, SI APIK
Reasons for Not Choosing Accounting Profession – Behavioral and Normative Conviction Mardiana, Mardiana; Kurniawan, Michelle; Febrianti , Oei Venny
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9005

Abstract

Purpose - Career choice among students is a crucial factor influencing career success and industry development. Accounting is one of the frequently chosen professions; however, there is a trend showing that some students tend to avoid this field. To understand this phenomenon in greater depth, this study aims to analyze how students' beliefs affect their thought patterns, attitudes, and subjective norms in the context of career choice, and to understand the reasons behind their tendency to avoid choosing an accounting profession at a private higher education institution, using the Theory of Reasoned Action (TRA) as the analytical framework. Design/methodology/approach - This research approach is quantitative, and the data used in this study were collected through the distribution of questionnaires. Surveys were electronically sent to third and final-year students among 100 students at private higher education institutions in West Java over a period of two months. Findings - The results confirmed the simplified TRA model and indicated that behavioral beliefs (such as difficulties with accounting and higher salaries in other professions) and normative beliefs (such as parental influence), through individual attitudes and subjective norms, affect students' decisions to pursue a career in accounting at certain private higher education institutions. The findings suggest that accounting programs at some private higher education institutions should have initiatives to encourage students to develop an interest in accounting, such as recruiting professional accountants as practitioners to provide motivating activities and assist students in learning more about the field. Research limitations/implications – Additionally, more practical information should be included in accounting courses, along with effective teaching strategies, and internships and required courses should be incorporated into the college curriculum and actively shared on social media. Keywords: Theory of Reasoned Action (TRA), Convictions, Accounting Career

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