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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 147 Documents
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DETERMINATION OF TAXPAYER (WP) COMPLIANCE WITH MOTOR VEHICLE TAX (PKB) IN SAMSAT MEDAN AND INFLUENCE FACTORS Meidiaz, Emily Vanessa; Subagyo
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.44782

Abstract

This research aims to find out whether service quality, perceived income level, tax sanctions and tax relief have an effect on motor vehicle taxpayer compliance at SAMSAT Medan. This research uses primary data by distributing questionnaires to motor vehicle taxpayers at SAMSAT Medan. The number of respondents who were sampled and completely filled out the research questionnaire was 194 respondents. The research model uses multiple linear regression analysis with data processing using SPSS. The results of the research show that service quality and tax sanctions have a significant positive effect on taxpayer compliance (WP) with motor vehicle tax (PKB) at SAMSAT Medan, while perceptions of income level and tax relief do not have a significant positive effect on taxpayer compliance (WP) with motor vehicle tax ( PKB) at SAMSAT Medan. In developing knowledge, especially in the field of taxation, with this research, it will be a concern for study program managers to add portions of material related to taxation, especially regional taxes. Taxpayers are expected to provide information and input regarding the importance of motor vehicle owners paying motor vehicle tax on time. It is hoped that the Medan SAMSAT Office can provide input as a solution in order to improve and increase motor vehicle taxes in order to increase regional income. The limitations of this research are that there are still taxpayers who do not know about the tax whitening policy and there is a lack of information regarding when tax whitening is implemented.
GREEN TECHNOLOGY INNOVATION & KINERJA KEUANGAN PERUSAHAAN: MEDIASI KINERJA LINGKUNGAN: - Sari, Puspita
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.43565

Abstract

The study aims to prove empirically that environmental performance mediates the effect of green technology innovation on corporate financial performance. This study uses SEM-PLS to analyze data and Warpl PLS 7.0 software to process the data. This study uses a purposive sampling method with many samples of 180 companies in the basic industrial sector and chemicals, mining, and agriculture listed on the Indonesia Stock Exchange and PROPER Indonesia rating during 2013-2018. The result shows that environmental performance partially mediates the effect of green product innovation on corporate financial performance which measured by ROA and ROE. Environmental performance was also found to be inconsistent mediates the effect of green process innovation on corporate financial performances which measured by ROA. The results of this study have confirmed the Resource Based View Theory and Natural Resource Based View Theory.
THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR Alfandia, Nurlita Sukma
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.44573

Abstract

Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported accounting numbers. Profitability and leverage are common considerations for companies in carrying out income smoothing so that profits are stable and the company looks in good condition in the eyes of stakeholders. In addition, it is also related to the size of the corporate tax burden, so both can be factors that influence the level of corporate tax aggressiveness. This study aims to analyze the direct and indirect effects of profitability and leverage on tax aggressiveness and test the mediation of income smoothing on the effect of profitability and leverage on tax aggressiveness. The research sample was determined using a purposive sampling technique of 26 consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2018-2020. Data were analyzed using the WarpPLS 7.0 analysis tool. The results of this study show that profitability and leverage affect tax aggressiveness. However, income smoothing does not affect tax aggressiveness. Income smoothing could not mediate the effect of profitability and leverage on tax aggressiveness. There is no indirect effect between profitability and leverage on tax aggressiveness.
PERAN MEKANISME CORPORATE GOVERNANCE DAN INDIKATOR EKONOMI MAKRO TERHADAP FINANCIAL DISTRESS Masripah, Masripah; Beno, Benita Salsabila
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.44672

Abstract

This study aims to analyze the role of corporate governance mechanisms consisting of audit committee and managerial ownership and also macroeconomic indicators consisting of inflation and interest rates on financial distribution in infrastructure, transport and logistics companies listed on the Indonesian Stock Exchange for the period 2019-2021. This study used a quantitative approach with secondary data sources in the form of financial statements and corporate annual reports. The samples used in this study were 68 companies with a total of 204 firm year with purposive sampling methods. Data analysis techniques used include regression model selection tests, classical assumption tests, multiple regression analysis tests, and hypothesis tests with the STATA 16 program. The results showed that managerial ownership had a significant and negative impact on financial distress, and interest rate had a significant and positive impact on financial distress. Meanwhile, the other variables include: audit committee and inflation do not have significant impact on financial distress. This study will provide information that can assist to anticipating financial distress by improving the corporate governance mechanisms and understanding of macroeconomics studies.
EFFECT OF AUDIT QUALITY AS A MODERATOR BETWEEN MANAGERIAL OWNERSHIP, LEVERAGE, FREE CASH FLOW, AND PROFITABILITY ON EARNINGS MANAGEMENT Rosyidah, Nida'ur; Rahayu, Ruci Arizanda
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i2.45802

Abstract

This study aims to determine whether audit quality can moderate the relationship between managerial ownership, leverage, free cash flow, and profitability on earnings management. The research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021 by looking at financial reports through the IDX website at the Muhammadiyah University of Sidoarjo Investment Gallery and obtained a total sample of 65 companies. This type of research is quantitative research with sampling using purposive sampling technique. The analysis technique uses the Moderated Regression Analysis (MRA) Test with SPSS software. The results of this study indicate that managerial ownership, profitability, and free cash flow have an effect on earnings management, while leverage has no effect on earnings management. The results of moderation indicate that audit quality is able to moderate the relationship between free cash flow and earnings management, but audit quality is not able to moderate the relationship between managerial ownership, leverage, and profitability on earnings management.
EFFECT OF BOARD CHARACTERISTICS ON CARBON EMISSION DISCLOSURE IN ENERGY AND AGRICULTURAL SECTOR COMPANIES Chika, Joceline; Widianingsih, Luky Patricia
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.45808

Abstract

This study aims to examine the correlation between three dimensions of board characteristics, specifically, gender diversity, nationality diversity, and board independence with regards to carbon emission disclosure. This study adopted a quantitative approach utilizing multiple linear regression analysis. The sample consists of energy and agricultural firms which were listed on Bursa Efek Indonesia (BEI) between 2017 and 2021. Data were obtained from the annual and sustainability report of these companies. The research findings indicate that nationality diversity and board independence each possess a positive effect on carbon emission disclosure, whereas gender diversity does not show any influence. This study contributes to academic literature and offers an insight for any individuals concerned with carbon emission disclosure in Indonesia.
THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS MEDIATES THE RELATIONSHIP BETWEEN THE SOFTWARE OF INFORMATION TECHNOLOGY AND USER COMPETENCY TOWARDS THE QUALITY OF ACCOUNTING INFORMATION Frisky, Nada Shafira; Rahmawati; Afrizon
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.47412

Abstract

This research aims to examine the role of accounting information system effectiveness as a mediator in the relationship between information technology sophistication and user competence on the quality of accounting information. This research method uses a structural equation model with SmartPLS. Researchers distributed questionnaires to health facilities that have BPJS Health services in South Tangerang and Jakarta. The results of this research show that there is a significant relationship between the sophistication of information technology and user competence on the effectiveness of the accounting information system. The results of this research also show that the effectiveness of the accounting information system influences the quality of accounting information. The effectiveness of accounting information systems mediates the relationship between information technology sophistication and user competence on the quality of accounting information. This research provides a holistic model related to the quality of accounting information which is mediated by the effectiveness of the accounting information system.
DETERMINANTS OF ISLAMIC BANKING FINANCIAL PERFORMANCE: ANALYZING THE ROLE OF CSR, ZAKAT, AND GCG IN INDONESIA AND MALAYSIA Syiami, Suci Siti; Muflih, Muhammad
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.48656

Abstract

Although the Islamic banking sector is expanding rapidly, it still needs to improve its financial performance in order to compete with conventional banking. This study attempts to investigate how corporate social responsibility (CSR), zakat, and good corporate governance (GCG) affect the financial performance of Islamic banking in Indonesia and Malaysia from 2015 to 2021. Using the quantitative method of panel data regression, the study discovered that, simultaneously, CSR, zakat, and GCG have a significant impact on the financial performance of Islamic banking in both countries. Partially, only GCG has a noticeable influence while the other two do not. The results of this study encourage Islamic banks to consistently develop CSR, zakat, and GCG in every aspect of their operations and lead the industry.
EFFICIENCY MARKET HYPOTHESIS, RANDOM WALK THEORY, AND FINANCIAL RATIOS-STOCK RETURNS: A COMPARATIVE STUDY OF BANKS IN INDONESIA, INDIA, AND CHINA IN THE POST-COVID ERA ADININGSIH, TRIANA EVA
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.49331

Abstract

This research aims to analyze how financial ratios affect firm value, utilizing the Efficiency Market Hypothesis and Random Walk Theory for analysis. It focuses on banking sector companies listed on the Indonesia Stock Exchange (XIDX), India Stock Exchange (XBOM), and China Stock Exchange (XSHG) from 2022 to 2023. This quantitative study employs purposive sampling, resulting in 184 firm- year samples, with data gathered from annual reports. Regression analysis using SPSS version 26 is the chosen method. The findings suggest that India has the most efficient market, while Indonesia aligns with the random walk theory, indicating weaker market efficiency. Notably, variables like "Return on Average Equity" in Indonesia and India and "Impairment Loans to Equity" in India and China significantly impact stock returns. These varying influences underscore the importance of considering country-specific factors in stock return predictions. However, it's essential to acknowledge tha the models explain only a portion of the variance in the dependent variable.
TRANSPARENCY AND EFFECTIVENESS IN MANAGING THE DIRECT CASH ASSISTANCE FOR VILLAGE FUNDS (BLTDD) IN THE VILLAGE OF BUNGINGKELA, SUBDISTRICT OF BUNGKU SELATAN, MOROWALI REGENCY Burhanuddin; Nita Hasnita; Bakhtiar Abbas
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.49497

Abstract

This study aims to investigate and analyze the transparency and effectiveness of the Direct Cash Assistance for Village Funds (BLTDD). The variables in this research consist of transparency and effectiveness. Data collection techniques in this study involve interviews and documentation. The informants in this research include the village head, village secretary, village treasurer, village consultative board (BPD) chairperson, and BLTDD recipients. The data analysis used in this study is a qualitative descriptive analysis. The results of this research indicate that transparency in the management of BLTDD in Bungingkela Village, Bungku Selatan Subdistrict, and Morowali Regency has not fully adhered to transparency principles. This is evidenced by the indicators of document availability and accessibility, as the Bungingkela Village government has not disseminated the list of potential BLTDD recipients. The effectiveness of BLTDD management in Bungingkela Village, Bungku Selatan Subdistrict, and Morowali Regency, assessed based on program comprehension, targeting accuracy, timeliness, goal achievement, and tangible changes, can be concluded to have been effectively implemented.

Page 12 of 15 | Total Record : 147

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