cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Niluh Putu Dian Rosalina Handayani Narsa
Contact Email
baki@feb.unair.ac.id
Phone
+6281233393927
Journal Mail Official
baki@feb.unair.ac.id
Editorial Address
Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
Location
Kota surabaya,
Jawa timur
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
 1 
Search results for , issue "Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia" : 8 Documents clear
ISLAMIC INVESTMENT IN INDONESIA BEFORE AND DURING PANDEMIC OF COVID-19: A BIBLIOMETRIC STUDY akhmad kusuma wardhana; ririn tri ratnasari; hasna fauziana
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.33557

Abstract

Indonesia had a potential for Islamic investment development because of its biggest number of Muslims in the world. Islamic investment through the sharia capital market was positive even during the pandemic of COVID-19. This study has a purpose to observe the correlation between topic-related Islamic investment in Indonesia along with the shift of trend of topics before and during COVID-19. There were 1072 samples gathered from Scopus website with keyword “Islamic”, “investment”, and “Indonesia”. The data were analyzed using bibliometric method. This study used Vosviewer and R Studio to analyzed the data. The result showed that there were correlation between
INFORMATION DIGITALIZATION, CORPORATE SOCIAL RESPONSIBILITY AND ITS EFFECT ON FIRM VALUE Suci Safitri; Wirmie Eka Putra; Fitrini Mansur
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.38221

Abstract

The main objective of this research is to analyze the effect of the levelof information on digitization and corporate social responsibility tofirm values. Studies on property and real estate sector companieslisted on the IDX for the 2019-2021 period. This type of research isquantitative research. The sampling technique used purposivelysampling method and obtained a sample of 39 companies. this studyuse secondary data such as the annual report and sustainability report.The data analysis method in this study used multiple regressionanalysis using SPSS version 26. The results showed that the level ofinformation digitalization and corporate social responsibility partiallyhad influences to firm values. Companies in the property and realthe estate sector in Indonesia can use CSR disclosure as a means toincrease firm value. However, the level of information digitizationhas not been able to positively influence firm values becausedisclosure of digitized information in the property and real estate sectorcompanies are still low
THE EFFECT OF GCG AND CSR ON PROFITABILITY WITH COMPANY AGE AS A MODERATING VARIABLE (STUDY ON MINING AND PLANTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) Asri Ningtyas
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.38465

Abstract

Persaingan di dunia usaha saat ini, semakin ketat dan kompetitif dimana perusahaan dituntut untuk mampu mempertahankan usahanya serta perusahaan juga dituntut untuk lebih cermat dalam mengelola perusahaannya untuk mencapai keuntungan yang optimal. Penelitian ini bertujuan untuk menganalisis pengaruh GCG dan CSR terhadap profitabilitas dengan umur perusahaan sebagai variabel moderasi pada perusahaan pertambangan dan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan yaitu 26 perusahaan pertambangan dan perkebunan dengan 3 tahun periode pengamatan sehingga total sampel sebanyak 78 amatan. Jenis penelitian yang digunakan adalah kausalitas dengan pendekatan kuantitatif serta menggunakan sumber data sekunder. Data tersebut diuji dan dianalisis menggunakan SEM (Structural Equation Model) dengan program WarpPLS. Hasilnya menunjukkan bahwa GCG yang diproksikan menggunakan ukuran dewan komisaris dan CSR tidak berpengaruh terhadap profitabilitas dan sebaliknya GCG yang diproksikan dengan komite audit memiliki pengaruh positif terhadap profitabiitas. Hasil selanjutnya, umur perusahaan memperlemah hubungan antara ukuran dewan komisaris terhadap profitabilitas dan umur perusahaan tidak dapat memoderasi hubungan komite audit terhadap profitabilitas akan tetapi, umur perusahaan mampu memperkuat hubungan CSR terhadap profitabilitas.
THE EFFECT OF TOP EXECUTIVES' EXPERTISE AND BUSYNESS ON EARNINGS MANAGEMENT OF PROPERTY, REAL ESTATE, WHOLESALE, AND RETAIL TRADE COMPANIES IN INDONESIA Isna Putri Rahmawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.39771

Abstract

This study aims to empirically prove the effect of top executives' characteristics toward earnings management in the sub-sector of property, real estate, wholesale, and retail trade companies listed on the IDX from 2018 to 2019. The top executives' characteristics are proxied by their expertise and busyness measured by accounting and financial formal educational background the as well as interlocking directorship. The absolute value of discretionary accruals was used to measure the earnings management. Meanwhile, 220 observations were obtained through a purposive sampling technique. The results showed that top executive expertise is negatively related to earnings management. The control variables, company size, and family ownership negatively affected earnings management; however, audit quality has no significant relationship.
ROLE OF GENDER EQUALITY, HUMAN CAPITAL, GOVERNMENT POLICIES, AND BUSINESS STRATEGIES IN IMPROVING MSME PERFORMANCE Aji Prasetio; Yesi Mutia Basri; Taufeni Taufik; Nita Wahyuni; Gusnardi
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.40006

Abstract

The performance or capacity of MSMEs in Indragiri Hilir Regency isexpected to decrease so that it will have a big impact on developmentand efforts to improve business performance, this problem hasresulted in a decrease in business transactions so it hashave an impact on profits or profits for businesses that are difficult to rungrowing, even many businesses are experiencing problems.bankruptcy or closure. Quantitative research is the focus of thisresearch, and basically research is to examine the influence of genderequality, human capital, government policy, and business strategyon the performance of SMEs. The sample used or used was 213 SMEsthen analyzed using warp PLS version 8.0. Result ofthe study concludes that gender equality and business strategy have apositive effect on MSME performance. Human capital andgovernment policies have a significant positive effect onMSME performance.
THE IMPORTANCE OF COMPLIANCE WITH ACCOUNTING ETHICS STANDARDS ISSUED BY AAOIFI IN ACTIVATING THE GOVERNANCE OF ISLAMIC BANKS: AN ANALYTICAL STUDY Ibrahim Kouzo; Falikhatun
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.41766

Abstract

Purpose – This study aims to highlight the importance of complying with the ethical standards issued by (AAOIFI) in activating the governance of Islamic banks and financial institutions. Design/methodology/approach – The descriptive analytical approach was used in the study of ethical standards and governance issued by (AAOIFI) with a review of empirical and descriptive studies related to this subject to derive the importance of compliance with these standards in the governance of Islamic financial institutions, which differ in their philosophy from other conventional institutions. Findings – The study concluded that ethical standards have a significant and essential impact on activating Islamic governance in Islamic financial institutions as one of the foundations of Islamic law from which they derive the reason for their existence and public confidence in them. Originality/value – This study fills in the gaps related to the study of the direct and mutual relationship between ethics and governance in Islamic financial institutions and opens the door to more comprehensive studies on this subject.
IMPACT OF CEO CHARISMA ON FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN FIRMS Anindya Apta Apsari; Dony Abdul Chalid
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.42236

Abstract

Charisma is a personal characteristic of a person that makes others view them as a leader. Some prior studies on CEO charisma and financial performance found a positive relationship between CEO charisma and their firm’s performance, especially during conditions of uncertainty. This study seeks to find the impact of CEO’s charisma on Indonesian firms’ financial performance, using firm risk as the uncertainty condition. This study picked some firms from IDX80 because the firms in that index are believed to have a higher market capitalization and more known by the public, thus giving the possibility of more news coverage. CEO’s charisma is calculated by doing text analysis on articles discussing these CEOs. Firm performance measures used were ROA and Tobin’ s Q. This study used firm risk measured from beta and epsilon of CAPM as a moderating variable to find whether firm risk act as a moderator to increase the effect of CEO’s charisma on firm performance. Panel data regression was used to determine relationship between the variables. This study found a positive and significant relationship between charisma and firm performance when Tobin’s Q was used as a dependent variable and firm-specific risk was included in the regression. However this study found no significant moderating variable by firm risk on the relationship between CEO charisma and firm performance.
AUDIT FEES AND COMPANIES’ ACCESS TO FINANCE Devi Sulistyo Kalanjati; Reyhan Ario Bramantio
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.44669

Abstract

This paper aims to study the impact of audit fees on companies' ability to access finance by reducing their capital constraints. This study employs a dataset of listed non-financial Indonesian companies from 2016 to 2020. Unlike previous studies, which mostly examined this phenomenon in developed economies, this paper focuses on a country with a two-tier corporate governance model where the capital market is not a major source of financing and the disclosure of audit fees is still voluntary. In such a setting, the decision to disclose audit fees is in the hand of the companies' management, and various motivations behind the decision will differently impact different users of financial information. This paper focuses on whether the information related to audit fees is a good signal for capital providers. Following the limited attention theory, this study argues that capital providers will consider the information about audit fees as a more reliable proxy for audit efforts that subsequently affect their investment decision. The hypothesis is that audit fees are negatively associated with companies' financial constraints. The findings indicate that capital providers see higher audit fees as signals of high-quality audits that enhance the credibility of financial statements and positively impact companies' access to finance. Key Words: Audit Fees, Capital Constraint, Access to Finance, Audit Quality, Limited Attention Theory

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 1 (2020): Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 1 (2018): Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia More Issue