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JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 22 No 1 (2024)" : 6 Documents clear
SLACK RESOURCES AND CORPORATE SUSTAINABILITY PERFORMANCE Ibrahim, Rofi Dwi Bagus; Larasati, Ika Putri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.47831

Abstract

ABSTRACTCorporate Sustainability Performance (CSP) is an important issue and has received considerable attention from stakeholders. CSP practices require the availability of resources from the company. Slack resources are surplus resources in a company that can be utilized for CSP. Slack resources in this research are classified into financial slack and Human Resources (HR) slack. This research aims to examine the role of financial slack and HR slack on CSP. The number of samples in this research was 250 non-financial companies that publish sustainability reports and annual reports and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This quantitative research uses multiple linear regression analysis with the Newey-West standard error approach. The research results show that financial slack does not affect CSP, while HR slack has a positive effect on CSP. This finding is because the allocation of financial slack tends to be more rigid when compared with the allocation of HR slack for CSP.Keywords: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources ABSTRAKCorporate Sustainability Performance (CSP) merupakan isu penting dan mendapat banyak perhatian bagi para pemangku kepentingan. Praktik CSP pada dasarnya memerlukan ketersediaan sumber daya dari perusahaan. Slack resources adalah sumber daya yang berlebih di suatu perusahaan sehingga dapat dimanfaatkan untuk CSP. Slack resources dalam penelitian ini diklasifikasikan menjadi kelebihan sumber daya keuangan (financial slack) dan kelebihan sumber daya manusia (human resources slack). Penelitian ini bertujuan untuk menguji peran financial slack dan Human Resources (HR) slack terhadap CSP. Jumlah sampel dalam penelitian ini sebanyak 250 perusahaan non-keuangan yang mempublikasikan sustainability report dan annual report, serta terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian kuantitatif ini menggunakan analisis regresi linear berganda dengan pendekatan Newey-West standard error. Hasil penelitian menunjukkan bahwa financial slack tidak berpengaruh terhadap CSP, sementara HR slack berpengaruh positif terhadap CSP. Temuan ini dikarenakan alokasi financial slack cenderung lebih rigid, jika dibandingkan dengan alokasi HR slack untuk CSP.Kata Kunci: Corporate Sustainability Performance; Financial Slack; Human Resources Slack; Slack Resources
GENDER DIVERSITY OF EXECUTIVE, INTERNAL CONTROL, INSTITUTIONAL OWNERSHIP, FIRM SIZE AND TAX AVOIDANCE: AN INTERACTIVE EFFECTS BUSINESS STRATEGY Mardjono, Enny Susilowati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.47764

Abstract

ABSTRACTBusiness strategy is crucial for companies to improve performance and map business opportunities and challenges to achieve maximum profits. This research aims to analyze the influence of gender diversity of executives, internal control, institutional ownership, and firm size on tax avoidance. An empirical study on manufacturing companies listed on the IDX for 2019 – 2023. This research contributes by considering the business strategy carried out by the company, which allows it to increase company profits. The number of data samples in this study was 41 manufacturing companies, and the total number of observations was 205. This research shows that gender diversity and institutional ownership do not affect tax avoidance. However, the gender diversity of executives and internal control influences tax avoidance. The results provide further insight into how companies use business strategies by considering executive gender diversity, internal control institutional ownership, and firm size to increase the effectiveness of tax avoidance.Keywords: Firm Size; Gender Diversity; Institutional Ownership; Internal Control; Tax Avoidance ABSTRAKStrategi bisnis sangat penting bagi perusahaan untuk meningkatkan kinerja dan memetakan peluang dan tantangan bisnis untuk mencapai keuntungan maksimal. Penelitian ini bertujuan untuk menganalisis pengaruh gender diversity of executives, internal control, dan institutional ownership, firm size pada tax avoidance. Studi empiris pada perusahaan pertambangan yang terdaftar di BEI periode 2019-2023. Penelitian ini memberikan kontribusi dengan mempertimbangkan strategi bisnis yang dilakukan perusahaan yang memungkinkan dapat meningkatkan keuntungan perusahaan. Jumlah sampel data dalam penelitian ini sebanyak 41 perusahaan manufaktur dan jumlah observasi sebanyak 205. Hasil penelitian menunjukkan bahwa gender diversity, dan institutional ownership tidak berpengaruh terhadap tax avoidance. Namun, internal control dan firm size mempengaruhi tax avoidance. Hasilnya memberikan wawasan lebih lanjut tentang bagaimana perusahaan menggunakan strategi bisnis dengan mempertimbangkan gender eksekutif, pengendalian internal, kepemilikan institusional dan ukuran perusahaan untuk meningkatkan efektivitas penghindaran pajak.Kata Kunci: Gender Diversity; Kepemilikan Institusional; Pengendalian Internal; Penghindaran Pajak; Ukuran Perusahaan
FACTORS AFFECTING CAPITAL EXPENDITURE IN CITY/REGENCY GOVERNMENTS IN CENTRAL JAVA PROVINCE 2017-2021 WITH ECONOMIC GROWTH AS A MODERATION VARIABLE Haq, Muhammad Izzul; Syamsuddin, Syamsuddin
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.38737

Abstract

ABSTRACTIn decentralization, local governments are required to be able to manage their respective fiscal resources, including capital expenditures. high economic growth in a region will ideally increase regional revenues and at the same time increase capital expenditure on the regional government. The purpose of this study is to examine the role of economic growth in moderating the influence of Local Own Revenue (Pendapatan Asli Daerah-PAD), General Allocation Funds (Dana Alokasi Umum-DAU), Special Allocation Funds (Dana Alokasi Khusus-DAK), and Remaining Budget Financing (Sisa Lebih Pembiayaan Anggaran-SILPA) on capital expenditure in Regencies/Cities. in Central Java Province. This research is quantitative using moderated regression analysis (MRA) which was processed with Eviews software version 10. Empirically, in 175 samples consisting of 35 Regency/City Regional Governments in Central Java Province in 2017-2021 it was found that without being moderated economic growth DAU has a positive effect on capital expenditure. Meanwhile PAD, DAK, and SILPA had no positive effect. The existence of economic growth is able to strengthen the influence of PAD and SILPA on Capital Expenditures. However, it was unable to strengthen the influence of the DAU and DAK on capital expenditure.Keywords: Capital Expenditure; Economic Growth; Regional Income ABSTRAKDesentralisasi menuntut pemerintah daerah untuk mampu mengurus sumberdaya fiskalnya masing-masing, termasuk di dalamnya pembelanjaan modal. tingginya pertumbuhan ekonomi suatu daerah idealnya akan meningkatkan penerimaan daerah dan sekaligus meningkatkan pembelanjaan modal. Tujuan dari penelitian ini adalah untuk menguji peran pertumbuhan ekonomi dalam memoderasi pengaruh dari Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Pembiayaan Anggaran (SILPA) pada belanja modal pada Kabupaten/Kota di Provinsi Jawa Tengah. Penelitian ini bersifat kuantitatif dengan moderated regression analysis (MRA) yang diolah dengan software Eviews versi 10. Secara Empiris, pada 175 sampel yang terdiri dari 35 Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah tahun 2017-2021 ditemukan hasil bahwa tanpa dimoderasi pertumbuhan ekonomi DAU berpengaruh positif pada belanja modal. Sementara itu PAD, DAK , dan SILPA tidak berpengaruh positif. Adanya pertumbuhan ekonomi mampu memperkuat pengaruh PAD dan SILPA pada belanja modal. Namun tidak mampu memperkuat pengaruh DAU dan DAK pada belanja modal.Kata Kunci: Belanja Modal; Pendapatan Daerah; Pertumbuhan Ekonomi
THE EFFECT OF COMPUTER ANXIETY ON THE ABILITY OF ACCOUNTING STUDENTS TO USE ACCOUNTING SOFTWARE AT UNIVERSITY OF MATARAM Puteri, Lilis Rahman; Karim, Nina Karina; Nurabiah, Nurabiah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.41382

Abstract

ABSTRACTThe purpose of this study was to empirically test and analyze the effect of computer anxiety (fear and anticipation) on the ability of accounting students to use accounting software at the University of Mataram. The type of research used in this research is associative with a quantitative approach. The study population consisted of 267 accounting students with 34 accounting students as respondents. This study conducted hypothesis testing using experimental and observation methods through practice and questionnaires with the analytical tool used, namely IBM SPSS 25. The novelty in this study is that the method used is in the form of an experimental method to measure students' abilitiy in using accounting software. The results of the study found that the variables of fear and anticipation had no effect on the ability of accounting students to use accounting software. From the experiment it was observed that students’ ability in using accounting software was more influenced by their understanding of accounting rules, not by fear and anticipation of using the computer.Keywords: Accounting Software; Anticipation; Computer Anxiety; Experiment; Fear ABSTRAKTujuan dari penelitian ini adalah untuk menguji secara empiris dan menganalisis pengaruh computer anxiety (fear dan anticipation) terhadap kemampuan mahasiswa akuntansi dalam menggunakan software akuntansi di Universitas Mataram. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif dengan pendekatan kuantitatif. Populasi penelitian sebanyak 267 mahasiswa akuntansi dengan jumlah responden sebanyak 34 mahasiswa akuntansi. Penelitian ini melakukan pengujian hipotesis dengan metode eksperimen dan observasi melalui kuesioner dengan alat analisis yang digunakan yaitu IBM SPSS 25. Kebaruan dalam penelitian ini yaitu metode yang digunakan berupa metode eksperimen untuk mengukur kemampuan mahasiswa dalam menggunakan software akuntansi. Hasil penelitian menyatakan bahwa variabel fear dan anticipation tidak berpengaruh terhadap kemampuan mahasiswa akuntansi dalam menggunakan software akuntansi. Kesimpulan dari penelitian ini setelah dilakukan eksperimen adalah ketakutan tidak memengaruhi kemampuan dalam menggunakan software akuntansi, tetapi kemampuan software akuntansi dipengaruhi oleh pemahaman mahasiswa dalam ilmu akuntansi.Kata Kunci: Anticipation, Computer Anxiety, Eksperimen, Fear, Software Akuntansi
TAX AVOIDANCE DECISIONS WITH THIN CAPITALIZATION AND CAPITAL INTENSITY MODERATED BY SALES GROWTH Nur Kholisah, Yuni Isna; Pratiwi, Adhitya Putri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.42648

Abstract

ABSTRACTThis research aims to provide information about the effects of thin capitalization and capital intensity on decisions taken by management to avoid paying taxes by adding sales growth as a moderating effect. The sample used is the properties and real estate sector listed on the Indonesia Stock Exchange during 2107-2021, namely 15 companies with a total research population of 81 companies, where the sample was determined using a purposive sampling method. Panel data regression analysis and moderation regression were used to regress research using the statistical tool e-views 10 with the results that thin capitalization influences tax avoidance, while capital intensity has no effect on tax avoidance. The interaction results of sales growth variables do not moderate the effect of thin capitalization and capital intensity on tax evasion.Keywords: Capital intensity; Sales Growth; Tax Avoidance; Thin Capitalization ABSTRAKRiset ini bertujuan untuk memberikan bukti empiris mengenai efek dari thin capitalization dan capital intensity terhadap keputusan yang diambil oleh manajemen untuk menghindari kewajiban pembayaran pajak dengan menambahkan variabel pertumbuhan penjualan sebagai efek moderasi. Sampel yang digunakan adalah sektor properti dan real estate yang listing pada Bursa Efek Indonesia selama 2017-2021 yakni sebanyak 15 perusahaan dengan total populasi penelitian adalah 81 perusahaan, di mana sampel ditentukan menggunakan metode purposive sampling. Analisis regresi data panel dan regresi moderasi digunakan untuk meregresi penelitian dengan alat bantu statistik e-views 10 dengan hasil thin capitalization memiliki pengaruh pada penghindaran pajak, sedangkan capital intensity tidak memiliki pengaruh pada penghindaran pajak. Hasil interaksi variabel pertumbuhan penjualan tidak memoderasi pengaruh thin capitalization dan capital intensity pada penghindaran pajak.Kata Kunci: Capital Intensity; Penghindaran Pajak; Pertumbuhan Penjualan; Thin Capitalization
FACTORS INFLUENCING WOMEN'S ENGAGEMENT IN GOVERNANCE IN EDO STATE OF NIGERIA Ainabor, Augustine Eguavuon; Ibe-Enwo, Grace Iyi; Zakiya, Annisa Luthfi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.43285

Abstract

ABSTRACTThe research examined the factors that influence women's engagement in governance, using Edo State, Nigeria, as a case study. It investigated the amount of influence of women's participation in government in Edo State, Nigeria. It also analyzed the extent to which education influences women's engagement in Edo State governance in Nigeria. To meet the stated goals, two hypotheses were developed to guide the investigation. Data was collected mostly through a questionnaire. The study's population consisted of 4,625 prominent lawmakers from Edo State's three senatorial districts, with a Taro Yamani formula-determined sample size of 368. The Chi-Square(X2) test of proportion was adopted in the analysis of data. After statistically analyzing the data obtained from the primary source, it was found that there is low women participation in the governance of Edo State, Nigeria. It was also discovered that there is a link between women's educational attainment and their poor engagement in government in Edo State, Nigeria. The findings of this study suggest that state governments should take policy action to encourage more women to engage in governance. The document advocated, among other things, that the Edo State government foster girl-child and women's education as a deliberate strategy to ensure that more women have access to quality education that will prepare them to compete with males in the state's politics and governance.Keywords: Education, Governance, Politics, Women Participation

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