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JEA17: Jurnal Ekonomi Akuntansi
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : -     EISSN : 25273264     DOI : 10.30996
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 9 No 2 (2024): Oktober" : 5 Documents clear
FINANCIAL PERFORMANCE AND ENVIRONMENTAL PERFORMANCE IN COMPANY DISCLOSURES OF CORPORATE SOCIAL RESPOSIBILITY Yanti, Novi; Yunan, Nadiya
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12003

Abstract

This study aims to analyze the effect of financial performance and environmental performance on Corporate Social Responsibility (CSR) disclosure. In the era of the industrial revolution 4.0, companies are required to increase productivity through the use of advanced technology, but often ignore social and environmental responsibilities that have an impact on ecosystem damage and social conflict. Based on Law No. 40 of 2007 and Law No. 25 of 2007 in Indonesia, companies are required to carry out social and environmental responsibilities. This study uses a quantitative approach with a sample of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data analysis techniques used are multiple linear regression and moderated regression. The variables analyzed include profitability, leverage, company size, and environmental performance. The results of the study show that leverage and environmental performance have an effect on CSR disclosure, while profitability and company size have no effect. These findings indicate that companies with good financial performance do not always prioritize CSR disclosure, and that good environmental performance is more likely to encourage broader CSR disclosure. This study provides an important contribution to understanding the factors that influence CSR disclosure and how companies can improve their transparency and accountability to stakeholders
CAPITAL INTENSITY ON THE DETERMINANTS OF TAX AGGRESSIVENESS IN INDONESIA Sholihah, Ria Anisatus; Fitriyani, Fitriyani
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12077

Abstract

This research aims to determine the effect of leverage, the proportion of independent commissioners and institutional ownership on tax aggressiveness and to see whether capital intensity can moderate the relationship between leverage and tax aggressiveness, the proportion of independent commissioners with tax aggressiveness and institutional ownership on tax aggressiveness. This quantitative research uses secondary data sourced from the IDX. The data used are leverage ratio, the proportion of independent commissioners, institutional ownership, tax aggressiveness, and capital intensity in property and real estate companies listed on the IDX during 2018-2022. The research method uses multiple regression analysis and the MRA (Moderate regression analysis) test with the IBM SPSS Statistics 2. The research results show that the leverage ratio variable affects tax aggressiveness, while the proportion of independent commissioners and institutional ownership variables do not affect tax aggressiveness. Meanwhile, the results of the MRA test show that capital intensity can moderate the influence of leverage and the proportion of independent commissioners on tax aggressiveness, but capital intensity cannot moderate the influence of institutional ownership on tax aggressiveness.
THE IMPACT OF FINANCIAL DISTRESS, CLIENT FIRM SIZE, AND AUDIT TENURE ON AUDITOR SWITCHING IN HEALTHCARE COMPANIES LISTED ON THE IDX PERIOD 2019-2023 Situmeang, Melinda Sharon; Rinendy, Jhon; Ferinia, Rolyana
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12093

Abstract

In the corporate sector, it is normal practice to transfer auditors in order to achieve financial statement transparency. The goal of this research is to examine how auditor switching in healthcare businesses listed on the IDX during the 2019–2023 timeframe is impacted by financial distress, client firm size, and audit tenure. 50 samples were gathered from 10 businesses that satisfied the research criteria using purposive sampling and secondary data. The findings of the binary logistic regression analysis indicate that, in part, there is no connection exists among auditor switching and financial distress, client firm size, audit tenure. However, when taken into consideration all at once, auditor switching is influenced by financial distress, client firm size, and audit tenure
IMPLICATIONS OF THE ISRAEL - IRAN CONFLICT ON COMMODITY-BASED INVESTMENT AND PORTFOLIO DIVERSIFICATION Pandin, Maria Yovita R; Nurrochmah, Aliatus; Rahmawati, Septiana Rozzi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.12230

Abstract

This study examines the effects of the Israel-Iran conflict on commodity-based investments and portfolio diversification on a global scale. The primary aim of this research is to assess how the conflict influences commodity investments and portfolio diversification strategies. The study adopts a mixed-methods approach, integrating both quantitative and qualitative analyses. The quantitative analysis utilized secondary data, including geopolitical ratios and crude oil prices, sourced from the geopolitical risk index and Investing.com. On the other hand, the qualitative analysis involved distributing questionnaires via Google Forms to selected participants, with the primary criterion being their status as investors. The results of hypothesis testing showed that none of the proposed hypotheses were supported. These findings suggest no significant relationships between the variables analyzed: the Israel-Iran conflict does not significantly impact portfolio diversification, portfolio diversification does not significantly influence commodity-based investments, and the Israel-Iran conflict does not have a meaningful effect on commodity-based investments. The study concludes that, within the context of this research, the examined variables do not demonstrate a statistically significant relationship.
FACTORS INFLUENCING THE MANAGEMENT OF VILLAGE FUND ALLOCATION (ADD) IN MUARA BADAK DISTRICT, KUTAI KARTANEGARA REGENCY Hana, Nur; Hayat, Atma; Rasida, Rasida
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12808

Abstract

This study aims to test and analyze the Factors that Influence the Management of Village Fund Allocation (ADD) in Muara Badak District. The factors in this study are the role of village officials, internal control systems, transparency, competence, compliance with regulations. The problem of Village Fund Allocation distributed by the Central Government to very large villages really needs good management, to maintain public trust in the Village Government. This study was conducted in all villages in Muara Badak District, Kutai Kartanegara Regency. The population in this study was all village officials in Muara Badak District, Kutai Kartanegara Regency. Data were taken from the questionnaires that were distributed, and produced 94 respondents from 101 village officials. The data analysis method used multiple linear regression. The results of this study indicate that the variables of the role of village officials and the internal control system have a positive effect on the management of village fund allocation (ADD). This shows that the higher the role of village officials and the internal control system of village officials, the better the management of village fund allocation (ADD) produced, while the variables of transparency, competence, and compliance with regulations do not affect the management of village fund allocation (ADD).

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