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Nuraini A
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Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
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JIMEKA
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : https://dx.doi.org/10.24815/jimeka.v10i3.34673
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol 7, No 2 (2022): Mei 2022" : 15 Documents clear
PENGARUH KOMITMEN ANGGARAN DAN INTENSITAS MORAL TERHADAP KECENDERUNGAN MENJADI WHISTLEBLOWER DENGAN GAYA KEPEMIMPINAN SEBAGAI PEMODERASI (STUDI PADA PEMERINTAHAN KABUPATEN ACEH JAYA) Nalita, Farra; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20562

Abstract

This study aims to determine whether there is an effect of budget commitment and moral intensity on the tendency to become a whistleblower with leadership style as a moderating variable. The research respondents were 97 people, namely SKPK Aceh Jaya employees. Data collection was carried out by distributing questionnaires directly or through the respondent community at the end of February to mid-March 2022. This study was taken using a probability sampling technique, namely simple random sampling where the sample was taken randomly. The analytical method used is multiple linear regression with SPSS version 26 application. The behavior of a whistleblower is in line with the theory used in this study, namely prosocial behavior theory where behavior is mutually beneficial and useful for others. Meanwhile, budget commitment, moral intensity and leadership style are in line with the theory of planned behavior where intentions will affect the behavior or actions they take. The results of the study prove that budget commitment and moral intensity have a significant positive effect on the tendency to become whistleblowers in SKPK Aceh Jaya employees. Another result is that leadership style does not moderate the relationship between budget commitment and whistleblowers, but leadership style does moderate the relationship between moral intensity and whistleblowers. In the classification of moderating variables, the relationship between budget commitments and whistleblowers is called non-moderation, while the relationship between moral intensity and whistleblowers is called pure moderator.
PERBANDINGAN MODEL PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA SUB SEKTOR BATU BARA DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020) Rianto, Dimas Aldi; Gantino, Rilla
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21070

Abstract

This study aims to determine the effect of Earnings Management, Good Corporate Governance, and Corporate Social Responsibility on the Financial Performance of Companies in Mining Companies in the Coal Sub-sector and Infrastructure in the Telecommunication Sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Earnings Management is measured using Discretionary Accrual. Good Corporate Governance is proxied by IPCG. Corporate Social Responsibility (CSR) is proxied by CSRI. While the company's performance is proxied by Return On Assets (ROA).Sampling by purposive sampling with a total of 20 coal companies and 6 telecommunications companies for the period 2016-2020. This study uses multiple linear regression analysis. Simultaneously Earnings Management, Good Corporate Governance, and Corporate Social Responsibility have a significant effect on Financial Performance in both coal and telecommunications sub-sectors. Good Corporate Governance, Corporate Social Responsibility have a positive and significant effect on financial performance in the coal sub-sector and telecommunications sub-sector. Meanwhile, Earnings Management has no significant positive effect on financial performance in the coal sub-sector. Another finding that earnings management has a negative effect on financial performance and the telecommunications sub-sector and Corporate Social Responsibility has no significant effect.
PENGAMBILAN KEPUTUSAN PENGHINDARAN PAJAK PADA PERUSAHAAN MULTINASIONAL BERDASARKAN MULTINASIONALISM, PEMANFAATAN TAX HAVEN DAN THIN CAPITALIZATION Ayuningtyas, Fitria; Pratiwi, Adhitya Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20954

Abstract

This study aims to analyze tax avoidance decision making in multinational companies based on multinationalism, the use of Tax Havens and Thin Capitalization. This study uses quantitative methods and uses secondary data from multinational companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample used in this study used purposive sampling technique and obtained a sample of 32 companies. The data analysis method in this study uses multiple linear regression analysis with the statistical program Eviews 10. The results of this study prove that: Multinationality has a significant effect on tax avoidance, Tax Haven has a significant effect on tax avoidance, and Thin Capitalization doesnt have significant effect on tax avoidance.
TEORI FRAUD PENTAGON: PERAN DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN TAHUN 2018-2020) Oktaviani, Hesti; Istiqomah, Dyah Febriantina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20778

Abstract

This study aims to analyze the effect of the fraud pentagon theory element on fraudulent financial statements in financial sector companies listed on the Indonesia Stock Exchange (IDX). Elements of the pentagon deception theory cannot be analyzed directly, but through proxies. Pressure is proxied by financial targets and external pressures. Opportunity is proxied by ineffective oversight. Rationalization is proxied by auditor turnover. Competence is proxied by the change of director. Arrogance is represented by the CEO's photo frequency. This type of research is quantitative because the data used are in the form of numbers, namely the annual financial report. The sample of this research is 54 financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 obtained by purposive sampling method. The data analysis method used is logistic regression through SPSS version 26. The results show that the elements of pressure and opportunity affect fraudulent financial statements. While the elements of rationalization, competence and arrogance have no effect on fraudulent financial statements.
PENGARUH INTENSI WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN DENGAN RELIGIUSITAS SEBAGAI PEMODERASI (STUDI KASUS PADA PEGAWAI SKPD PEMERINTAH KABUPATEN ACEH UTARA) Nurrahma, Fanni; Abdullah, Syukriy; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20630

Abstract

This study aims to examine the effect of whistleblowing intention on fraud prevention with religiosity as moderating at Aceh Utara Regency. The research uses primary data and the respondents were 99 employees of SKPD (local government agencies) at Aceh Utara Regency. Data collection was carried out by distributing questionnaires using google form to respondents. This study used a simple random sampling method where the sample was taken randomly. The data analysis method used is simple linear regression with SPSS 26. The results of the study indicate that whistleblowing intention has a positive effect on fraud prevention, while religiosity as moderating has no effect on the connection between whistleblowing intention and fraud prevention. Discussions, limitations, and recommendations are presented at the end of this paper.

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