Jurnal Akuntansi dan Bisnis Krisnadwipayana

SKEMA BONUS DEWAN DIREKSI DAN AKTIVITAS MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 - 2023

Christina Verawati Situmorang, Duma Megaria Elisabeth — Wed, 25 Dec 2024 00:00:00 +0800

This study examines the relationship between the Board of Directors' compensation scheme and earnings management practices in the Indonesian banking sector. The main focus is to investigate how bonus components such as distributable profit, operating profit trend, net profit trend, operating profit target, and net profit target affect management behavior in manipulating financial statements. Using multiple regression methods, the study was conducted on 160 banking observations for the period 2020-2023 selected through purposive sampling. Discretionary accruals (DAC) are used as a proxy for earnings management. The results show a significant effect of several bonus components, especially Net Profit Target, on earnings management practices. The findings indicate that an earnings-based compensation scheme can encourage directors to engineer accounting to maximize their bonuses, which underscores the importance of a comprehensive and ethical incentive structure design.

FIRM SIZE DAN LEVERAGE PADA AUDIT REPORT LAG

Rio Dwi Ananda, Diana Gustinya — Wed, 25 Dec 2024 00:00:00 +0800

This study aims to examine the effect of firm size and leverage on audit report lag. The number of research samples is 11 companies obtained by purposive sampling method. The data source of this study is secondary data, in the form of financial reports. The analysis technique used in this study is multiple regression analysis. The results of the analysis show that Firm Size (X1) and Leverage (X2) have an effect on audit report lag. This study is expected to provide benefits for companies and auditors to be able to consider and organize field work so that review preparation can be carried out quickly and accurately so that audit report lag can be minimized as much as possible

INTELLECTUAL CAPITAL PADA KINERJA KEUANGAN PERUSAHAAN

Mishelei Loen, SE., M.Si., Mulia Rahmah, Yessy Kusumadewi — Wed, 25 Dec 2024 00:00:00 +0800

This study aims to determine the effect between Intellectual Capital proxied by three components namely human capital, structural capital, and capital employed on the Company's Financial Performance. The type of research used in this research is quantitative research. The population used in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. Data obtained from the Indonesia Stock Exchange website www.idx.co.id. The data in this study were processed using SPSS version 22 software for statistics, using purposive sampling method. The results obtained in this study Human Capital and Capital Employed have no effect on Return on Asset. Structural Capital affects Return on Asset (ROA). Human Capital, Structural Capital, and Capital Employed together have no effect on Return on Asset (ROA). The implication of this research is that companies should pay more attention to ideal indicators for each component of intellectual capital that can improve the company's financial performance

DETERMINAN KEPUTUSAN PERUSAHAAN MELAKSANAKAN TRANSFER PRICING

Nurfadhilah, Dewi Rejeki — Wed, 25 Dec 2024 00:00:00 +0800

This study aims to test and analyze the influence of Tax, Bonus Mechanism and Company Size on the company's decision to carry out Transfer Pricing. The research was conducted on Industrial Sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample determination method uses purposive sampling so that the sample used is 10 companies for five years. The technical analysis used in this study is descriptive statistics, classical assumption tests, multiple regression tests and hypothesis tests consisting of simultaneous tests, partial tests and determination coefficient tests conducted using SPSS 25 for windows.The results of the study show that simultaneously taxes, bonus mechanisms and company size have a negative effect on the company's decision to carry out transfer pricing. Partially, the bonus mechanism and company size have a negative effect on the company's decision to carry out transfer pricing, while taxes have no effect on the company's decision to carry out transfer pricing.

LOCATION QUOTIENT DAN SIFT SHARE PRODUK DOMESTIK REGIONAL BRUTO

Dyah Ayu Retno Inten — Wed, 25 Dec 2024 00:00:00 +0800

Sleman Regency is one of the regencies in the Special Region of Yogyakarta Province which has a GRDP that is in line with the GRDP of the Special Region of Yogyakarta Province. To measure economic performance and its impact on the growth of the Special Region of Yogyakarta Province, calculations are needed using the LQ method and the shift share method. This study uses secondary data in the form of GRDP data for Sleman Regency and the Special Region of Yogyakarta Province in 17 business sectors in 2018-2023. The results show that there are 7 basic sectors, namely 1) Manufacturing Industry, 2) Construction, 3) Provision of Accommodation and Food and Beverage, 4) Real Estate, 5) Company Services, 6) Education Services, 7) Health Services and Social Activities. Furthermore, based on the results of the shift share analysis, Sleman Regency has 6 priority leading sectors, namely 1) Electricity & gas procurement, 2) Information and communication, 3) Financial Services & insurance, 4) Education Services, 5) Health Services and Social Activities, 6) Other services

INTELLECTUAL CAPITAL PADA ECONOMIC VALUE ADDED

Adelia Salsabilah, Esti Damayanti — Wed, 25 Dec 2024 00:00:00 +0800

This research was conducted at Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period. The research method used is descriptive quantitative research with the data used in the form of secondary data obtained from the Indonesian Stock Exchange. The sample determination method used a purposive sampling method totalling 26 companies that met the research criteria. Based on the results of this research analysis, it can be seen that partially the Human Capital Efficiency variable has a positive and significant effect on Economic Value Added, Structural Capital Efficiency has a negative and insignificant effect on Economic Value Added and Capital Employed Efficiency has a positive and insignificant effect on Economic Value Added. This research is expected to provide information related to Economic Value Added (EVA) to investor management, shareholders and related parties regarding financial reports to make it easier to determine strategies so that there are no mistakes in decision making.

LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN

Tasum Tasum — Wed, 25 Dec 2024 00:00:00 +0800

With the growth of companies operating in the consumer goods industry sector and the importance of information for the public about company performance. This research aims to examine the influence of Leverage, Profitability and Company Size on the Value of Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2019-2022 . The population in this research is all 30 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange in the 2019-2022 period and a sample of 16 companies was obtained which was determined using the purposive sampling method, so that the unit of analysis in this research was 16 x 4 = 64 sample units. Companies that are members of the Consumer Goods Industry sector on the Indonesia Stock Exchange for the 2019-2022 period. The data collection method used in this research is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. Based on the analysis results, it shows that the leverage and profitability variables have an influence on company value. Meanwhile, the company size variable has no influence on company value

GOOD CORPORATE GOVERNANCE PERUSAHAAN TRANSPORTASI PADA KINERJA KEUANGAN

Widia Praptiwi — Wed, 25 Dec 2024 00:00:00 +0800

This study aims to determine the effect of good corporate governance which includes independent board of commissioners, managerial ownership, institutional ownership, board of directors and audit committee on financial performance. The method used is quantitative method. The type and used is secondary data in the form of financial reports obtained from the Indonesia Stock Exchange. Hypothesis testing using multiple regression analysis. The population in this study consisted of 46 transportation companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2023. The sampling method in this study used purposive sampling. A sample of 8 companies was obtained for 6 years. Data analysis techniques in this study using quantitative analysis techniques. The relationship used in this study is a causal relationship. The results of this study obtained that independent board of commissioners has a negative and insignificant effect on the financial performance of transportation companies in 2018-2023.Managerial ownership, institutional ownership, board of directors and audit committee have a significant positive effect on the financial performance of transportation companies in 2018-2023.

KUALITAS ANALISIS KUALITAS ASSURANCE STATEMENT ATAS LAPORAN KEBERLANJUTAN PERUSAHAAN DI BURSA EFEK BEBERAPA NEGARA DI DUNIA TAHUN 2020-2022

Wed, 25 Dec 2024 00:00:00 +0800

While sustainability reporting has experienced notable advancements in recent years, a discernible gap persists between the progress in reporting practices and the corresponding assurance measures. This paper emphasizes the degree to which the contents of sustainability assurance statements align with the essential elements mandated by the ISAE 3000 and AA1000AS assurance standards. A content analysis was performed for the assurance statements of ten (10) public listed companies in the financial sector listed on 6 different exchanges over a three-year span from 2020 to 2022. This analysis employed a quantitative approach involving scoring to assess the alignment of the content with the requirements of the assurance standards. The research instrument used were based on the minimal content elements of ISAE 3000 and AA1000 AS and developed by previous studies. The results of this study describe variability in the quality of assurance statements based on assurance standards, assurance provider, country of origin, and content element. This research contributes to the existing literature in sustainability assurance through content analysis offering a nuanced global perspective through a streamlined research instrument derived from previous studies, enhancing the precision and conciseness of the analysis.

LITERASI PAJAK, KESADARAN WAJIB PAJAK DAN SISTEM ADMINISTRASI PAJAK MODERN PADA KEPATUHAN WAJIB PAJAK

Anisa Rahma Desi, Adelina Suryati, Iis Dewi Herawati — Wed, 25 Dec 2024 00:00:00 +0800

This study aims to examine the effect of tax literacy, taxpayer awareness and modern tax administration system on the compliance of MSME taxpayers in Cibitung and Setu Districts, Bekasi Regency. This research is a quantitative study where the objects used are MSMEs in Cibitung and Setu Districts. This research was conducted using Probability Sampling with random sampling method. The population in this study were all MSMEs in Cibitung and Setu Districts, totalling 1,026. The analytical tool in this study was Smart Pls Version 4.0 and the research instrument used was a questionnaire consisting of a measurement scale of Tax Literacy, Taxpayer Awareness and Modern Tax Administration System on Taxpayer Compliance. Based on the results of the study, it shows that tax literacy, taxpayer awareness, and the tax administration system affect taxpayer compliance. This research is expected to provide a benefit for the Agency (Bekasi Regency Cooperative and UKM Office) to continue to increase counselling to taxpayers to increase understanding of taxation rules so that taxpayers become aware of carrying out their tax obligations and will increase taxpayer compliance

AKUNTABILITAS DAN TRANSPARANSI PADA PENGELOLAAN DANA DESA DI KABUPATEN BEKASI

Ukhtiana Nur Arba’I Choirunnisa, Heni Yusnita — Wed, 25 Dec 2024 00:00:00 +0800

This study was conducted to test whether there is an influence between accountability and transparency on village fund management in Kabupaten Bekasi. The population in this study was the financial division of the Village Government in West Java totaling 5,312. The sample size was taken using the Slovin formula which produced a sample size of 30 villages, this study used Partial Least Square (PLS) Analysis using Smart PLS software version 3.0. Based on the results of this study, it shows that villages in Kabupaten Bekasi have implemented accountability and transparency well, so it can be said that accountability has an effect on Village Fund Management because there is a presentation and reporting of financial activities to the authorities, supported by evidence in the accountability report to ensure transparency. Transparency also has an influence on Village Fund Management because the government has provided complete information about what has been done to the community.

SINERGI KECERDASAN EMOSIONAL DAN GAYA KEPEMIMPINAN DALAM MENINGKATKAN KINERJA AUDITOR

Siti Nurlatifah — Wed, 25 Dec 2024 00:00:00 +0800

This study aims to analyze the influence of the synergy between emotional intelligence and leadership style in improving auditor performance at Public Accounting Firms (KAP) in the South Jakarta area. The research employs a quantitative approach using a survey method, with nonprobability sampling techniques and saturated sampling for data collection. Data were gathered through questionnaires that had been tested for validity and reliability. A total of 65 questionnaires were returned and processed. Data analysis was conducted using multiple linear regression and hypothesis testing. The results show that emotional intelligence and leadership style have a positive and significant impact on auditor performance. Additionally, there is a significant interaction between emotional intelligence and leadership style in influencing auditor performance. This study provides new insights by examining the interaction of these two variables in the context of auditor performance at KAP in South Jakarta. The practical implications of this study include recommendations for developing emotional intelligence and implementing effective leadership styles to enhance auditor performance.

FINANCIAL INFORMATION VS. NON-FINANCIAL INFORMATION, A REFLECTION OF MARKET PERCEPTION

Diky Darmawan, Novita, Imam Nurcahyo Fambudi — Wed, 25 Dec 2024 00:00:00 +0800

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure and profitability on business value, with Chief Executive Officer (CEO) tenure operating as a moderating variable. This research examines the growing significance of sustainability reporting and economic prosperity in Indonesia's consumer cyclicals industry, emphasizing the underexplored impact of CEO tenure on the relationship between ESG disclosure and firm value. Utilizing a quantitative methodology and random effect model, the study analyzes a sample of consumer cyclicals companies listed on the Indonesia Stock Exchange from 2019 to 2021. The findings indicate that both ESG disclosure and profitability have a positive and significant impact on firm value, and CEO tenure strengthens the relationship between ESG disclosure and firm value. These results underscore the critical role of sustainability practices, financial performance, and experienced leadership in improving firm value, providing meaningful implications for corporate governance and stakeholder decision-making. The implication of this study is that PJOK 51/2017 helps companies understand ESG reporting obligations and encourages increased financial transparency

MODEL PENYUSUNAN PELAPORAN KEUANGAN BERBASIS GREEN ACCOUNTING : ANALISIS STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR UNTUK MENDUKUNG TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGS).

Saepul Anwar, Susy Hambani, Fitra Weli, Annisa Lutfiah Zahra — Wed, 25 Dec 2024 00:00:00 +0800

Company financial reporting currently requires financial allocation towards aspects of environmental empowerment in the form of corporate responsibility which is recognized as part of a company's investment as part of the green accounting implementation component, however the facts on the ground show that not all companies understand the concept of green accounting and how to implement it. in its financial reporting, this research aims to be able to analyze how the concept of green accounting is applied empirically in a company in the form of accountability in financial reports as part of efforts to support sustainable development (SDGS) which in this case is applied to the company PT companies operating in the sector manufacturing. The methodology used in this research uses in-depth observation techniques through direct problem analysis techniques through observation and documentary techniques. The results of this research show that company management has implemented several green accounting concepts in the management or governance of its financial reporting, such as in the profit and loss report component, although it has not been carried out optimally, this is because the balance sheet component has not yet reported responsibility for the allocation of costs in green accounting that has been carried out. The novel value that this research tries to offer is related to the model for preparing financial reporting in companies using a green accounting element base

PENGARUH PROTIFABILITAS, FREE CASH FLOW, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN

Robert Jao, Ana Mardiana, Anthony Holly, Ervina Nelvani Depthios — Wed, 25 Dec 2024 00:00:00 +0800

This purpose of this study was to investigate the effect of profitability, free cash flow, capital structure on increasing firm value through dividend policy. This study was built with signalling theory and bird in hand theory. The population used in this study were manufactur companies listed on Indonesia Stcok Exchange (IDX) on the period of 2020-2022. This study uses secondary data which is annual report that published by IDX and company official website. The sample selection in this study used purposive sampling method, in order to obtain a total sample of 48 companies. The data analysis technique used is path analysis. The result of this study shows that profitability has a positive and not significant effect on dividend policy. Free cash flow has a positive and significant effect on dividen policy. Capital structure has a negative and significant effect on dividen policy. Profitability, free cash flow, and dividend policy have a positive and significant effect on firm value. The result of this study also shows that dividend policy isn’t able to mediate the effect of profitability on firm value. Dividend policy is able to mediate the effect of free cash flow and capital structure on firm value.

EKOEFISIENSI, BIAYA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN

Elida Mardiana, Zul Azmi, Muhammad Ahyaruddin — Wed, 25 Dec 2024 00:00:00 +0800

This research tends to determine the influence of eco-efficiency, corporate social responsibility, and environmental costs on the financial performance of manufacturing companies listed on the IDX in 2021-2022. The research’s population are manufacturing companies listed on the IDX in 2021-2022. The type of data employed in this research is quantitative data. Study was established on the IDX’s official website using secondary data. The sampling method employed was the purposive sampling technique. The sample on this research was 212 companies. The data analysis method employed is multiple linear regression and tested using the t test. Research results show that eco-efficiency, corporate social responsibility, and environmental costs have a significant influence on the manufacturing companies; financial performance that listed on the IDX in 2021-2022.