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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 214 Documents
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Pengaruh Kepemilikan Institusional, Ukuran Komite Audit, Kualitas Audit, Dan Komite Remunerasi Terhadap Pengungkapan Kompensasi Manajemen Kunci Erlinda Yulianata
Jurnal Akuntansi Bisnis Vol 18, No 1: Maret 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i1.2700

Abstract

Abstract This study examine the effect of institutional ownership, audit committee size, audit quality, and remuneration committee on disclosure of key management compensation. The population used in this study is the financial statements of all companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The type of data used in this study is secondary data. The data analysis technique in this study is the logistic regression analyst. The results of this study show that audit committee size, audit quality, and remuneration committee have positive effects on disclosure of key management compensation. On the contrary, institutional ownership has no effect on the disclosure of key management compensation in the financial statements, Keywords: institutional ownership, audit committee size, audit quality, remuneration committee, disclosure of key management compensation Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, ukuran komite audit, kualitas audit, dan komite remunerasi terhadap pengungkapan kompensasi manajemen kunci. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan dari semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2013-2017. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data pada penelitian ini adalah analis regresi logistik. Hasil penelitian menunjukkan kepemilikan institusional tidak berpengaruh terhadap pengungkapan kompensasi manajemen kunci di laporan keuangan, ukuran komite audit berpengaruh positif terhadap pengungkapan kompensasi manajemen kunci di laporan keuangan, kualitas audit berpengaruh positif terhadap pengungkapan kompensasi manajemen kunci di laporan keuangan, dan komite remunerasi berpengaruh positif terhadap pengungkapan kompensasi manajemen kunci di laporan keuangan. Kata kunci: kepemilikan institusional, ukuran komite audit, kualitas audit, komite remunerasi, pengungkapan kompensasi manajemen kunci
Pengaruh Risiko Keuangan, Dividen, Kepemilikan Manajerial dan Reputasi Auditor Terhadap Perataan Laba Sinta Nadya Karina
Jurnal Akuntansi Bisnis Vol 18, No 1: Maret 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i1.2705

Abstract

Abstract This study reexamine the effect of financial risk, dividen, managerial ownership, auditor reputation on income smoothing practice by taking firm samples from Indonesia Stock Exchange. Eckel Index is used as a measure of income smoothing. Firms samples were drawn from companies listed on Indonesia Stock Exchange in the period of 2011-2015. Using logistic regression, the evidence showed that financial risk has an effect on income smoothing. On the contrary, dividen, managerial ownership, and auditor reputation have no significant effect on the income smoothing. Several control variables were also tested and the results show that leverage and profitability have significant effect on income smoothing. Keywords: Finance Risk, Dividen, Managerial Ownership, Auditor Reputation, Income Smoothing. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Risiko Keuangan, Dividen, Kepemilikan Manajerial dan Reputasi Auditor terhadap Perataan Laba yang menggunakan seluruh tipe perusahaan yang terdaftar di Bursa Efek Indonesia. Indeks Eckel digunakan untuk menentukan praktik perataan laba. Populasi dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. Hasil pengujian hipotesis menunjukkan bahwa risiko keuangan berpengaruhi signifikan terhadap perataan laba. Sementara, dividen, kepemilikan manajerial dan reputasi auditor tidak berpengaruh signifikan terhadap praktik perataan laba. Dalam penelitian ini juga ditambahkan variabel kontrol yaitu ukuran perusahaan, profitabilitas, dan tingkat utang. Hasil pengujikan menunjukkan hanya tingkat utang dan profitabilitas yang berpengaruh terhadap perataan laba. Kata Kunci: Risiko Keuangan, Dividen, Kepemilikan Manajerial, Reputasi Auditor, Perataan Laba.
Determinan Praktik Transfer Pricing dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Lina Maulida; Agus Wahyudin
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3514

Abstract

The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit quality on transfer pricing practice with firm size as the moderating variable. Employing purposive sampling, as much as 21 mining companies listed on the IDX in 2017-2019 were available for the test of hypothesis . Moderated regression analysis was used for the test of hypothesis. The results showed that debt covenants have no significant effect on transfer pricing. Tax minimization and audit quality have negative effect on transfer pricing and audit quality. In addition, firm size does not significantly moderate the relationship between debt covenant and transfer pricing, but firm size can significantly moderate the relationship between tax minimization and transfer pricing and can also significantly moderate the relationship between audit quality and transfer pricing.
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.
Corporate Governance, Growth Opportunities dan Konservatisme Akuntansi: Bukti Empirik pada Perusahaan Manufaktur di Bursa Efek Indonesia Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Chika Adelia Agustin
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3522

Abstract

The purpose of this study was to examine the effect of institutional ownership, managerial ownership, and growth opportunities on accounting conservatism. This study uses two control variables, namely profitability and leverage. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection using the purposive sampling technique resulted in 246 data. The test results with ordinary least square regression indicate that institutional ownership has a positive effect on accounting conservatism. Institutional shareholders become an effective supervisory mechanism so that management will act conservatively. On the other hand, managerial ownership shows the opposite result of the hypothesis, and growth opportunities have no effect on accounting conservatism. As predicted, profitability as a control variable has a positive effect on accounting conservatism, but leverage has no effect on accounting conservatism.
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.

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