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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia" : 8 Documents clear
THE EFFECT OF SHARIA STOCK STATUS AND THE COMPANY'S NON-SHARIA DEBT RATIO ON ESG SCORE Raniri, Rumi; Violita, Evony Silvino
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.75338

Abstract

Daftar Efek Syariah (DES) does screening to create Indeks Saham Syariah Indonesia (ISSI). Following Sharia values, it is necessary to see whether it can also reflect better non-financial reports. This study examines whether the ESG performance of sharia-compliance companies is higher. Unlike previous studies, this study also tests whether non-sharia debt ratio (that also reflect sharia compiance) affects the ESG score instead of leverage. This study uses Ordinary Least Square (OLS) regression with fixed effect analysis to compare the ESG score among Indonesian companies. The results prove that, while non-sharia debt ratio affects ESG scores especially the environmental and social pillars, DES screening affects ESG scores especially the social pillar only. This finding enriches studies on ESG and sharia compliance. This study broadens the perspective of stakeholders in Indonesia who pay attention to maqashid sharia and provides implications for DES to integrate ESG dimensions in determining sharia-compliant companies.
THE EFFECT OF PAYMENT GATEWAYS, DIGITALIZATION OF MSMEs, FINANCIAL LITERACY, AND VENTURE CAPITAL ON MSME PERFORMANCE. Ananda, Diva Firma; Biduri, Sarwenda; Nurasik; Harianto, Wiwit
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.62803

Abstract

MSMEs play an important role in economic development, overcoming the problem of poverty, and are able to provide employment opportunities. This research aims to determine the influence of payment gateways, digitalization of MSMEs, financial literacy, and business capital on the performance of MSMEs. This research uses a quantitative type of research using primary data. The population of this research is 14,410 MSME food and beverage actors in Sidoarjo Regency. Samples were taken using nonprobability sampling with a purposive sampling method and distributing questionnaires to a total of 99 respondents. The data analysis technique used in the research is multiple linear regression analysis with the help of the IBM SPSS version 23 test tool. The results of this research show that payment gateways, digitalization of MSMEs, financial literacy and venture capital have an influence on MSME performance
THE TAX BURDEN, TUNNELLING INCENTIVES, FOREIGN OWNERSHIP AND BONUS MECHANISM ON TRANSFER PRICING Ananda, Silvia; Sumarna, Alfonsa Dian
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.72505

Abstract

Transfer pricing refers to the determination of prices for goods, services, and intangible assets traded between related entities, such as affiliated companies or subsidiaries within a multinational corporation. In its implementation, transfer pricing must adhere to the arm’s length principle. This study analyses the effect of tax burden, tunnelling incentives, foreign ownership, and bonus mechanisms on transfer pricing decisions in oil, gas, coal and supporting sub-sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample in this study was selected using purposive sampling with a total of 93 firm year observation. This study used secondary data obtained from the Indonesia Stock Exchange website, the OSIRIS database, and the companies' official websites. This data is analyzed with panel data regression analysis using the EViews v12 program. The results show that tax burden and tunnelling incentives significantly affect transfer pricing. In contrast, foreign ownership and bonus mechanisms do not substantially affect transfer pricing.
THE EFFECT OF SLACK RESOURCES, BOARD OF DIRECTORS FEMINISM, MEDIA EXPOSURE AND INDEPENDENT COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE IN THE ENVIRONMENTAL SECTOR Fadia Khairunnisa; Yuneita Anisma; Devi Safitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.72550

Abstract

This research aims to determine the effect surplus assets, female representation in the boardroom, media visibility, and independent board of commissioners on corporate social responsibility performance in Firms registered with the Indonesia Stock Exchange (IDX) that were involved in the PROPER program between 2021 and 2023. The response variable, namely corporate social responsibility performance, is measured using the PROPER rating. The independent variable, namely Surplus resources, is measured using LN Liquid assets, The governing board directors feminism variable is measured using the percentage of female board of directors in the company, the media exposure variable is measured based on CSR disclosure on the company's website and the independent board of commissioners variable is measured using the percentage of independent commissioners in the company. The control variables used are company size, ROE, and DER. The research employed purposive sampling, resulting in as many as 256 companies. Quantitative data were employed in this study, and the analysis method was is panel data regression analysis. Employing regression analysis via the STATA application as the research method, the findings of this study demonstrate that the independent board of commissioners exerts a noteworthy positive influence on CSR performance, while slack resources, board feminism, media exposure have no effect on CSR performance. The results of this study are useful in practice to find out the deeper functions of available capital, female representation on the board, media visibility, and non-executive commissioners, employing these factors to enhance the firm's CSR performance.
MEDIA EXPOSURE AS A GAME CHANGER: PANEL DATA ANALYSIS OF SUSTAINABILITY IMPACT ON FIRM VALUATION Vanisa Ratna Sari; Hanifah, Umi; Suhatmi, Erna Chotidjah
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.74142

Abstract

This study analyzes the impact of Carbon Emission Disclosure (CED), Carbon Performance (CP), and Green Intellectual Capital (GIC) on firm value, with Media Exposure (ME) acting as a moderating variable. The research focuses on energy companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Using panel data analysis, the Random Effect Model (REM) was identified as the most appropriate model after conducting Chow, Hausman, and Lagrange Multiplier tests, as well as classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). The findings indicate that CED, CP, and GIC significantly influence firm value. However, Moderated Regression Analysis (MRA) revealed that ME only moderates the relationship between GIC and firm value, failing to moderate the effects of CED and CP. This suggests that media coverage concerning a company's green innovations and sustainability practices effectively enhances investor visibility and understanding of intangible assets, thereby contributing to positive perception and increased confidence.
DETERMINANTS OF GOVERNMENT INTERNAL AUDIT QUALITY: FAKTOR-FAKTOR PENENTU KUALITAS AUDIT INTERNAL PEMERINTAH Sitorus, Laurenza; Wibowo, Puji
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.74652

Abstract

This research analyzes the factors influencing the internal audit quality at the BPKP Representative Office of South Sulawesi Province. Using attribution theory, this study explains that the quality of supervision is influenced by both internal and external factors. The internal factors examined are auditor competence and independence, while the external factors include leadership and time budget pressure. This study employed a census sampling method, involving all 105 auditors at the BPKP Representative Office, with 101 auditors returning valid responses. Data were analyzed using SmartPLS 4. The results show that competence, independence, and leadership have a positive and significant influence on internal audit quality, while time budget pressure has no effect. These findings provide valuable insights for improving internal audit quality at BPKP and other APIP agencies, while also contributing to the literature on public sector internal audits in Indonesia
CHARACTERISTICS OF FEMALE LEADERS IN PROMOTING ESG PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Angelia, Lisa; Yanti, Yanti
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.75305

Abstract

This study aims to identify and analyze the unique characteristics of female leaders that contribute to the enhancement of Environmental, Social, and Governance (ESG) performance within firms. Additionally, it seeks to synthesize and critically review existing literature on the topic, examining theoretical frameworks, research themes, methodologies, and settings. Employing a systematic literature review guided by the SPAR-4-SLR protocol, the study utilizes both bibliometric and content analysis techniques. Data were gathered using the Publish or Perish software and visualized through VOSviewer, resulting in a comprehensive review of 52 relevant articles. The findings suggest that female board members exhibit distinct attributes compared to their male counterparts, which can positively impact the implementation of ESG practices. However, many studies emphasize the need for a minimum representation threshold to ensure the effectiveness of women’s participation in boardroom decision-making. The study recommends that both corporate entities and policymakers adopt gender diversity policies to foster more active involvement of female leaders in ESG-related governance. The selection of this research topic addresses a critical gap, recognizing the significant potential of women leaders in promoting balanced and comprehensive decision-making, particularly in relation to ESG considerations. Ultimately, the study maps the current landscape of research on female executive roles and board gender diversity, highlighting trends across theoretical, methodological, and contextual dimensions.
THE EFFECT OF FIRM PERFORMANCE, ERM DISCLOSURE, AND RISK MANAGEMENT COMMITTEE ON SUSTAINABLE GROWTH RATE Handoyo, Jason Jonathan; Handoko, Jesica
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.80393

Abstract

Sustainability, or a firm's ability to survive long-term, is a primary goal for stakeholders. Two main factors are thought to influence a firm's sustainable growth: first, firm performance, and second, sound risk management to mitigate the negative impacts of unexpected events beyond the firm's control. This study aims to examine the influence of firm performance (which includes financial performance, including profitability, liquidity, capital structure, and environmental performance), as well as the influence of enterprise risk management disclosure and Risk Management Committee on sustainable growth rates. This study is a quantitative study with hypothesis testing. The objects of this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The analytical technique used was multiple regression analysis. The results of this study found that financial performance has a positive influence on sustainable growth rates, while environmental performance has a negative influence on sustainable growth rates. Enterprise risk management disclosure and Risk Management Committee were not found to have an effect on sustainable growth rates. This study implies the importance of management paying attention to performance achievements, which should not only include financial performance but also non-financial and environmental performance in fostering sustainable growth rates.

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