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Gedung Yustinus, Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Jl. Pawiyatan Luhur IV/No.1 Semarang 50234
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Jurnal Akuntansi Bisnis
Published by Universitas Katolik Soegijapranata
ISSN : 1412775X     EISSN : 25415204     DOI : https://doi.org/10.24167/jab
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan September. Karya ilmiah dapat berupa riset empiris atau kajian teoretis yang memenuhi kaidah-kaidah penulisan ilmiah. Artikel yang dimuat harus memenuhi format penulisan yang telah ditetapkan redaksi JAB dan telah melalui proses blind review yang mencakup topik-topik sebagai berikut: Akuntansi keuangan, akuntansi manajemen, sistem informasi, pasar modal, etika bisnis dan akuntansi, pengauditan, tata kelola perusahaan, tanggung jawab sosial perusahaan (CSR) dan pelaporan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 19, No 1: Maret 2021" : 7 Documents clear
Pengaruh Struktur Aset, Risiko Bisnis, dan Pertumbuhan Penjualan Terhadap Struktur Modal Dengan Profitabilitas Sebagai Variabel Moderating Usi Meilani; Agus Wahyudin
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3513

Abstract

This study aims to analyze and describe the effect of asset structure, business risk and sales growth on capital structure by using profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies with 147 units of analysis. The sampling method used is purposive sampling. The data collection technique in this study uses the documentation technique in the form of company financial statement data. Data were analyzed using descriptive statistical analysis techniques and inferential statistical analysis with Moderated Regression Analysis (MRA). Data analysis was performed using IBM SPSS Statistics 23. The results of this study indicate that asset structure has a positive and significant effect on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure.
Pengaruh Karakteristik Perusahaan dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Sutra Dewi; Heri Yanto
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3521

Abstract

The purpose of this study is to examine the effect of company characteristics (profitability, leverage, company size) and GCG (board size, proportion of independent commissioners, managerial ownership) on CSR disclosure. The population in this study was the mining sector companies listed on the IDX from 2017 to 2019, amounting to 47 companies. Purposive sampling was used in the study, and data were collected by utilizing documentary approaches, obtaining a final sample of 69 analysis units. The data analysis technique used was descriptive statistical and inferential statistical analysis with the IBM SPSS 25 application. The result shows that profitability, leverage, the proportion of independent commissioners, and managerial ownership significantly negatively affect CSR disclosure, but company size has a significant positive effect on CSR disclosure. in contrast, the board size does not affect CSR disclosure. This study concludes that the bigger the company size, the higher the CSR disclosure. Furthermore, the higher the profitability, leverage, proportion of independent commissioners, and managerial ownership, the lower the CSR disclosure.
Kajian Perbandingan Pengungkapan Corporate Social Responsibility: Analisis Deskriptif pada Sektor Perusahaan Pertanian Perkebunan Nashirotun Nisa Nurharjanti; Erma Setiawati; Eni Kusumawati; Fatchan Achyani
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3230

Abstract

Disclosure of Corporate Social Responsibility (CSR) reflects a company’s concern for its surrounding environment. This study examines the level of CSR disclosure among companies in the plantation agriculture sector. The aim is to determine the level of CSR compliance presented in the Sustainability Report based on GRI standards. The results of this study indicate that PT. Astra Agro Lestari Tbk, PT Bukit Asam Tbk, PT. Eagle High Plantations Tbk, PT. London Sumatra Indonesia Tbk, PT. Sinar Mas Agro Resources Technology Tbk and PT. Sawit Sumbermas has been continuously disclosing CSR with GRI Standards even though there are a number of indicators in GRI Standards that have not been disclosed. However, the application of CSR disclosure has been done both internally and externally. Especially PT. Astra Agro Lestari Tbk, which has an average percentage of 2016-2018, has a record of 75% which is included in the Applied Good category. Where the general disclosure compliance rate was 87.50%, compliance in management approach 100%, compliance in environment 96.67%, and compliance in social 90.2%
Leverage Sebagai Pemoderasi Pada Transfer Pricing Yang Dipengaruhi Tax Minimiziation, Bonus Mechanism , dan Tunneling Incentive Mei Dewi Lutfia; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3551

Abstract

The purpose of this study is to analyze the effect of tax minimization, bonus mechanism, and tunneling incentive on transfer pricing with leverage as a moderating variable. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection uses a purposive side technique. Samples that meet the criteria are 18 companies with 54 units of analysis, there are 8 outlier so that the number of samples is 46 units of analysis. The data analysis technique is Moderated Regression Analysis (MRA) with IBM SPSS Statistics Version 24 software. This study shows a negative effect of tax minimization, a positive effect of tunneling incentive, and no bonus mechanism effect on transfer pricing decisions. Leverage does not moderate the effect of tax minimization and bonus mechanism on transfer pricing decisions and only significantly moderates the effect of tunneling incentives on transfer pricing decisions.
Determinan Carbon Emission Disclosure Dengan Peringkat Proper Sebagai Variabel Mediasi Pada Perusahaan Non Keuangan Di Indonesia Tahun 2015-2019 Retnosari Widiastutik; Muhammad Khafid
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3247

Abstract

Prior studies on carbon emission disclosure have found conflicting results regarding the role of firm size, leverage, and financial performance in explaining carbon emission disclosure. This study attempts to probe the issue by introducing PROPER rating as mediating variable. Specifically, this study examines the role of PROPER rating in moderating the effect of firm size, financial performance, and leverage on carbon emission disclosure. Sample was selected from IDX for period of 2015-2019. As much as 150 firm observations were available for test of hypothesis. Using mediating regression analysis, results showed that company size is associated with PROPER rating. Leverage and financial performance have no effect on PROPER rating. In addition, while company size and leverage variable are associated with carbon emission disclosure, financial performs has no effect on carbon emission disclosure. PROPER rating can mediate the relationship between company size and carbon emission disclosure.
Determinan Fraudulent Financial Statement Melalui Perspektif Fraud Hexagon Theory Pada Perusahaan Pertambangan Lailatul Imtikhani; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3654

Abstract

Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon theory (tekanan, peluang, rasionalisasi, kapabilitas, ego, dan kolusi) dalam mendeteksi fraudulent financial statement. Elemen fraud hexagon theory diukur dengan variabel financial stability, external pressure, effective monitoring, auditor change, director change, CEO duality, dan political connection. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 41 perusahaan dengan 123 observasi. Teknik pengumpulan data menggunakan teknik dokumentasi dengan data sekunder yang bersumber dari laporan keuangan. Teknik analisis data menggunakan regresi data panel dengan program Eviews 9. Hasil pengujian menunjukkan bahwa financial stability dan external pressure berpengaruh positif dan signifikan terhadap fraudulent financial statement. sementara variabel effective monitoring, auditor change, director change, CEO duality, dan political connection tidak berpengaruh signifikan terhadap fraudulent financial statement.
Perspektif Model TAM Dalam Adaptasi Pembelajaran Akuntansi Melalui E-Learning Selama Pandemi COVID-19 Ira Setiawati; Paulus Th. Basuki Hadiprajitno; Muhammad Noor Ardiansah
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3471

Abstract

This study aims to analyze students' intention to do online-accounting learning during the Covid-19 pandemic by adapting the Technology Acceptance Model (TAM) model. Testing the TAM model during a pandemic in the Indonesia context is expected to reveal the determinants of behavior in online accounting learning, which requires a comprehensive acknowledgment of knowledge, skills, and attitude, directly affected during a pandemic. The population is accounting students in Central Java, who were given an online questionnaire. A sample of 766 data was analyzed with the equation model structure (SEM) using WrapPLS. The results show that Perceived Ease of Use, Perceived Usefulness has a significant effect on E-Learning Actual Usage mediated by the Behavior Intention variable. These results further strengthen the TAM model in the context of the Covid-19 pandemic.

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