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INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 478 Documents
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Pengungkapan Green Intellectual Capital: Studi Deskriptif Dyna Rachmawati; Yosephien Paskalis
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
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Abstract

This study aims to describe the disclosure of green intellectual capital (GIC). GIC has not been widely explored in previous studies, especially in Indonesia. Therefore, this research will conduct a descriptive study of all public companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020. The data collection method is documentation based on management letters in annual reports. The management letter used in this study consists of two reports, namely the report of the board of commissioners and the report of the board of directors. Management letters can  be regarded as a new source of data used by companies to disclose GIC information. GIC disclosure is measured using the content analysis method on keywords that represent each GIC component. The results of the descriptive study show that, first, the financial (agriculture) is the sector that most (little) expresses GIC. Second, structural capital (environmental capital) is the most (little) GIC component disclosed in management letter. The results of this study contribute, first, practically; management in companies with GIC disclosure levels has special attention to the importance of sustainability through green innovation. Second, structural capital is the easiest component to disclose in a management letter because management’s main concern is capital expenditure. Third, academically; the results of this study can enrich the GIC literature in Indonesia Keywords: environmental capital, green intellectual capital, human capital, relational capital, structural capital
Pengaruh Leverage, Profitabilitas, Thin Capitalization dan Capital Intensity terhadap Agresivitas Pajak Debora Laurensia
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
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Abstract

In taxation activities in Indonesia there are different significances, such as, the government and companies. The government maximizes tax levies for the properity of the people while companies jostling to tax planning to maximize profits and reduce tax payments, where taxes are one of the burdens of companies that can reduce profits. Based on these gaps, the study aims to test and analyze whether leverage, profitability, thin capitalization, and capital intensity affect aggressive taxes on the health sector listed on the Indonesia Stock Exchange for the period 2013-2020 The results of this study, the higher profitability will affect the occurrence of tax aggressiveness by focusing on company profits and the higher the debt on thin capilization is used to expand the company’s capital in running its business, in other words, the more the value of debt to the company affects the low level of aggressive tax avoidance in health sector companies. Keywords: Capital Intensity, Leverage, Profitability, Tax aggressiveness, Thin capitalizatio
Dampak Corporate Social Responsibility pada Kinerja Keuangan yang Dimoderasi Ukuran Perusahaan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun (2021) Verliani Dasmaran; Fauziah Fika
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
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Abstract

This study aims to obtain empirical evidence regarding the Effect of Corporate Social Responsibility on Financial Performance with Company Size as a Moderating Variable listed on the Indonesia Stock Exchange in 2021. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The number of research samples is 45 companies. The data analysis technique used is saturated sampling technique, with regression, correlation and determination tests. The results of the study prove that Corporate Social Responsibility has a positive effect on Financial Performance, this is because the complete disclosure of Corporate Social Responsibility activities can convince investors or stakeholders in carrying out their responsibilities. While company size can moderate the effect of Corporate Social Responsibility on Financial Performance, this proves company size can increase the trust of external parties in carrying out corporate responsibility   Keywords: corporate social responsibility. company size, financial performance
Analisis Kinerja Finansial Pemerintah Daerah Provinsi DKI Jakarta Periode 2017-2021 Stellavia Claudia Santosa; Andrew Pandowo; Agus Munandar
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
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Abstract

This research aims to analyze the financial performance of DKI Jakarta by the government from 2017 to 2021. Research performance is conducted by calculating analysis ratio with five measurements namely independency ratio, efficiency ratio, effectiveness ratio, growth ratio and degree of decentralization. Results of this research show that there is high independence of the DKI Jakarta government, subsequently the government is rated effective in realizing regional revenue, also having significant growth and positive financial efficiency by the government. Keywords: Decentralization, Financial Performance, SiLPA  
Multi - Industry Directorship dan Firm Value Pada Perusahaan Dalam Indeks Sri Kehati Salis Musta Ani; Tri Astuti
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
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Abstract

The purpose of this study is to examine the existence of the SRI Kehati index in Indonesia Stock Exchange through testing governance variables (multi-industry commissioners and directorships, independence of commissioners) in companies of the SRI Kehati index as a driver of firm value. The reseach is a quantitative research by pannel data with random effect models. The results showed that the presence of directors handle multiple industries was able to encourage an increase in form value. Likewise, independent commisioners are able to increase firm value. The results of this study contribute to an overview of the level of readliness of companies in implementing the Sustainability Disclosure Standardand and indicate factors that can encourage an increase in firm value by paying more attention to social and environmental issues so that it can benefit public companies in general in the context of developing sustainability in Indonesia. Keywords: Busy Director, Multy-Industry Directorship, Rating SRI Kehati, Sustainability
Faktor - Faktor Yang Mempengaruhi Income Smoothing (Studi Empiris Perusahaan yang Terdaftar di BEI) Salsabila Diva; Lailah Fujianti; Nelyumna
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
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Abstract

Income smoothing is used to analyze earnings management patterns in order to maintain the consistency of company profts from period to period. This action was taken in response to the perception of fnancial statement users that proft is a metric for determining whether a company is good or bad. This study aims to determine the factors that influence income smoothing with empirical studies on manufacturing companies from 2019 to 2021. The number of sample companies used in this study was 231 samples after being selected using the purposive sampling method. Logistic regression analysis was tested using EViews 12 software as a research method. The results of this study explain that frm size has a negative effect and frm age has a positive influence on income smoothing practices, while institutional ownership and proftability have no effect on income smoothing practices. Keywords: company age, company size, earnings management, income smoothing, institutional ownership, proftability
Pengaruh Perencanaan Pajak, Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Konsumen Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Charles Theo Tri Mewati
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
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Abstract

The purpose of this study is to examine the impact of tax planning, frm size, proftability on earnings management. The research method used in this research is quantitative using the Eviews program version 10. The data used in this study uses secondary data in the form of company financial reports in the non-primary consumer goods sector which are listed on the Indonesia Stock Exchange in 2018- 2021 periode. the sample selection in this study used a purposive sampling methode. The results of this study indicate that (1) tax planning has no signifcant effect on earnings management, (2) frm size has a signifcant effect on earnings management, (3) Proftability has no signifcant effect on earnings management. Keywords: tax planning, frm size, proftability, earnings management.
Pengaruh Kepemilikan Manajerial dan Capital Intensity terhadap Tarif Pajak Efektif Vivi Tandean
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
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Abstract

This research is a quantitative research which aims to fnd out how the influence of manajerial ownership and capital intensity on effective tax rate in coal mining sector listed on the Indonesia Stock Exchange for the period 2016-2020. This study uses secondary data and data analysis used panel data regression. The simultaneous test results show the results all of independent variable have a signifcant effect on effective tax rate. The results of panel data regression annalysis show that partially manajerial ownership have not effect on effective tax rate and for variables of capital intensity have a negative and signifcant effect on tax aggressiveness. Keywords: manajerial ownership, capital intensity

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