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KEUNIS
Published by Politeknik Negeri Semarang
ISSN : 23029315     EISSN : 27147274     DOI : https://doi.org/10.324497/keunis
Core Subject : Economy,
Economics, Econometrics & Finance
Pemahaman tentang keuangan dan atau yang bersinggungan atau berkaitan dengan arus dana dan kegiatan yang berhubungan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 115 Documents
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FACTORS AFFECTING TAX AGGRESSIVENESS IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Veronica, Francia; Christian, Natalis
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5374

Abstract

This research use quantitative research methods that examines the impact of board independence, gender diversity, managerial ownership, institutional ownership, and ownership concentration on tax aggressiveness. It also investigates how audit quality moderates the relationship between these variables and tax aggressiveness. The research, based on a purposive sample of 566 companies from audited financial reports on the Indonesia Stock Exchange (BEI) spanning 2018 to 2022, uses panel regression with EViews version 12. Findings indicate that board independence, gender diversity, and ownership concentration do not significantly affect tax aggressiveness, while managerial and institutional ownership have a noteworthy impact. Ineffective implementation of independent commissioners' roles, male dominance in management, and the lack of expected theoretical impact on overseeing management do not influence tax aggressiveness. The research also shows that audit quality as moderating variable does not significantly moderate the relationship between these variables and tax aggressiveness.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fitriani, Siti Rahmah; Nurdiniah, Dade
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5611

Abstract

One of the industries that is impacted by macroeconomic factors is the transportation sector. A corporation's high company value is undoubtedly reflected in its good performance. In addition, the company's size affects its managerial capabilities and ability to provide services. Using company size as a moderating variable, the research aims to ascertain and examine the impact of financial performance on company value. Descriptive statistics, multiple regression analysis, classical hypothesis testing, and moderate regression analysis (MRA) are the analytical techniques employed in this study. Nine businesses in the transportation sector were chosen for this study sample using the purposive sampling technique. Research data was taken from the 2018”“2022 annual financial reports of transportation sector companies listed on the IDX. The research results show that financial performance as measured by profitability (ROA) and liquidity (CR) simultaneously has a positive effect on company value. Meanwhile, partially profitability (ROA) has a significant positive effect on company value. Liquidity (CR) has a significant negative effect on company value. Company size is able to moderate both partially and simultaneously the influence of profitability and liquidity on company value.
DETERMINANTS ANALYSIS OF BEHAVIORAL INTENTION AND USE BEHAVIOR OF THE NEW SAKPOLE APPLICATION, USING THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT2) MODEL Aisah, Siti; Handoyono, Rudi; Farizi, Musyafa Al
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5476

Abstract

Sakpole is a motor vehicle tax payment system for taxpayers in Central Java Province. This study aims to analyze the factors that affect the "New Sakpole" Application's behavioural intention and use behaviour using the UTAUT2 Model involving the perceived security aspect. This type of research is a quantitative approach, through distributing questionnaires using purposive sampling techniques, with a research sample of 409 respondents as vehicle taxpayers in the Semarang coordinator's UPPD. The data were analyzed using Smart PLS 3 Software. The findings indicated that the intention to use the "New Sakpole" application was shaped by several factors: performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and perceived security. The actual usage of the "New Sakpole" application was driven by facilitating conditions and behavioural intention. Additionally, age and gender served as moderator variables, impacting the relationships between these factors as evidenced by changes in the t-statistics value.
THE ROLE OF RESOURCE EFFICIENCY IN MODERATING THE INFLUENCE OF FIRM FUNDAMENTALS ON DIVIDEND POLICY Hidayat, Riskin; Rosita, Rosita; Susanto, Heri
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5602

Abstract

This research aims to examine the role of resource efficiency as a measure of the activity ratio in moderating the influence of firm fundamentals as measured by profitability and debt policy. Resource efficiency in this research is grouped into two, namely efficient and inefficient companies. The population of this research are companies incorporated in the Kompas 100 Index listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling, with the criteria that companies indexed by Kompas 100 during the period 2018-2022 consistently and pay dividends. Based on the sampling results, there are 42 companies that meet the criteria, so the number of observations in this research is 210.The data analysis technique uses moderation regression. The results showed that profitability has a significant positive influence on dividend policy, but debt policy has a negative and insignificant influence on dividend policy. Resource efficiency proxied by 1-TATO is able to moderate the influence of profitability and debt policy with dividend policy. From the results of this research, it means that resource efficiency has an important role for companies in determining the firm's dividend policy.
THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTE, AND INTERNAL CONTROL SYSTEMS ON FINANCIAL REPORT QUALITY (IDX FINANCE SECTOR) Sem, Dea Van; Hastuti, Theresia Dwi
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5507

Abstract

The objective of this study is to examine the impact of audit quality, audit committees, and internal control systems on the quality of financial reporting. The study population consists of financial companies listed on the IDX during the period 2018-2022. Secondary data in the form of annual reports were obtained from the website www.idx.co.id, and data were collected from 230 financial companies using the purposive sampling method. This study uses multiple linear regression analysis with the help of SPSS version 25. The results indicate that the internal control system has a positive impact on the quality of financial reports. However, neither audit quality nor audit committee has any effect on the quality of financial reports.
The Impact Of Coal And Nickel Shocks On Stock Volatility Throughout The Dynamic Era Laksono, Gunadi; Putri, Anindya Prasisca Rena Zhetira
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5627

Abstract

Numerous scholars have examined the relationship between stock returns and metal commodities, but there has been less emphasis on specific metal commodities such as coal and nickel. This study sought to investigate the correlation between coal and nickel price fluctuations and their impact on stock market volatility. The researchers employed the GARCH and EGARCH models for analysis. This study utilized data on coal price, nickel price, and two stock market indices in Indonesia, specifically LQ45 and IDX30, spanning from January 2020 to December 2023. The results indicate that there was no substantial correlation between coal shock and nickel shock on stock market volatility. The EGARCH model would be more suitable for prediction. The significance of this research lies in its discovery of the relationship between coal shock and nickel shock on stock return throughout a dynamic period.
DO INDEPENDENT COMMISSIONERS, GREEN INVESTMENTS, AND GREEN INNOVATION AFFECT ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)? Dwijayanti, Wulansari; Jayanti, Dwi
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5525

Abstract

This study aims to test and analyze the influence of Independent Commissioners, Green Investments, and Green Innovation on the environmental, social, and governance (ESG) aspects of companies listed on the LQ45 Index of the Indonesia Stock Exchange during the period 2020-2022. The population in this study is 45 companies with a purposive sampling technique, resulting in a sample of 14 companies over a 3-year observation period. The data analysis technique used is multiple regression analysis using the IBM SPSS Statistics 26. The test results show that Independent Commissioners do not significantly influence the Environment, Social, and Governance. Green Investments have a positive and significant influence on the Environment, Social, and Governance. Meanwhile, Green Innovation has a positive and significant impact on the Environment, Social, and Governance. Together, Independent Commissioners, Green Investments, and Green Innovation can influence the Environment, Social, and Governance of LQ45 Index companies for the period 2020-2022.
Distributional Effect of Sharia Pawn Products on The Increase of Pawnshop Company Assets and Economic Growth of Jawa Barat Permana, Iwan; Srisusilawati, Popon; Silviany, Irma Yulita
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6128

Abstract

This study aims to analyze the influence of the distribution of sharia pawn products on the increase in the assets of pawnshop companies and economic growth in West Java during the period 2016-2020. This research is based on the decline in West Java's economic growth by -2.07% in 2020, despite an increase in the number of pawn companies and Islamic pawnshop assets. The research method used is descriptive analysis with a quantitative approach, using secondary data from the annual report of PT. Pawnshops and the Central Statistics Agency (BPS) of West Java. Data analysis was carried out by simple linear regression using SPSS version 20. The results show that the distribution of sharia pawn products has a positive influence on the increase in the assets of pawnshop companies (correlation R=0.820), but does not have a significant impact on economic growth (correlation R=0.544). The products analyzed include rahn such as sharia gold pawns and hajj portion financing, as well as non-rahn products such as sharia business loans and vehicle installments. This finding has important implications for the development of the sharia Pawnshop strategy to increase its contribution to regional economic growth.
Urgency of Field of Accounting in The Era of Artificial Intelligence Sudarman, Sudarman
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6173

Abstract

Objective: to study the impact of artificial intelligence in accounting, how to respond, and the need for future research development. Method: The main data source is 321 scientific articles, to study conceptually, using the PRISMA method, 33 selected articles were obtained, and the analysis was carried out using a systematic literature review. Results: RQ1, conceptually, the implementation of artificial intelligence has an impact on anticipating fraud, accounting information systems, financial and management accounting, and the accounting profession. The quantitative approach proves that artificial intelligence has a significant impact on the performance of accounting functions, accountability and transparency of financial reports and data privacy. RQ2, accountants must have new readiness and skills. RQ3, future research must consider primary data, samples, quantitative designs, variables, and objects. Renewability: that information technology readiness has an impact on the adoption of artificial intelligence both directly and through mediators of perception and ease of use. Future Research Agenda: to test hypotheses based on this novelty.
Spiritual Values and Accounting Practices of Christian Charity Organizations: What is their Role and Meaning? Setiawan, Ricky Yunisar; Ginting, Rafles; Anandita, Rissa; Robiansyah, Anton; Jatmika, Windy
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6139

Abstract

The Christian Charity Organization is dedicated to establishing social networks and cultivating trust among its followers through activities rooted in Christian values, demonstrating transparency and accountability to God, donors, management, and members. This qualitative case study aims to unveil the influence of spiritual values on the accountability practices within the organization. Data collection involves interviews, document analysis, and observation, followed by a thorough analysis process. The findings highlight that values such as awareness, dignity, meaningfulness, transcendence, truth, peace, and wisdom instill confidence in the organization's accountability towards God, donors, management, and members. The study sheds light on the vital role of accounting practices in public organizations for fostering societal trust. However, limitations include the case study method and the focus on the Christian Charity Organization. Future research should consider phenomenological or ethnographic approaches and encompass diverse identities within nonprofit organizations

Page 10 of 12 | Total Record : 115

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