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Journal of Accounting and Digital Finance最新文献

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Pengaruh tata kelola perusahaan pada kinerja keuangan selama masa pandemi covid-19: Studi kasus pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia 公司治理在covid-19大流行期间对金融表现的影响:在印尼证券交易所注册的食品和饮料制造公司的案例研究
Journal of Accounting and Digital Finance Pub Date : 2023-02-15 DOI: 10.53088/jadfi.v3i1.627
Fitrarena Widhi Rizkyana, Richatul Jannah, R. A. Budiantoro, Rini Meliana
{"title":"Pengaruh tata kelola perusahaan pada kinerja keuangan selama masa pandemi covid-19: Studi kasus pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia","authors":"Fitrarena Widhi Rizkyana, Richatul Jannah, R. A. Budiantoro, Rini Meliana","doi":"10.53088/jadfi.v3i1.627","DOIUrl":"https://doi.org/10.53088/jadfi.v3i1.627","url":null,"abstract":"The Covid-19 pandemic that hit almost the entire world, including Indonesia, poses a threat to economic growth, which has a multiplier effect on the company's financial condition. So this study aims to determine the impact of corporate governance on company financial performance during the Covid-19 pandemic in Indonesia. This study examines the relationship between the board of directors, the board of commissioners, the audit committee, and the company's financial performance. This research was conducted in 2020-2021 during the Covid-19 pandemic, and the research sample consisted of 26 companies that were selected purposively. The study results show that the size of the board of directors and independent commissioners significantly influences the company's financial performance. However, gender diversity of the board of directors, the qualifications of the board of directors, board of directors meetings and audit committee meetings do not significantly affect the company's financial performance. The novelty of this research is to consider secondary data in exploring corporate governance's effect on manufacturing companies' financial performance during the Covid-19 pandemic.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122151118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor 以可持续发展报告为中介因素的环境绩效、伊斯兰公司治理和流动性对财务绩效的影响
Journal of Accounting and Digital Finance Pub Date : 2022-12-31 DOI: 10.53088/jadfi.v2i3.456
Artias Rismawati, Anton Bawono
{"title":"Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor","authors":"Artias Rismawati, Anton Bawono","doi":"10.53088/jadfi.v2i3.456","DOIUrl":"https://doi.org/10.53088/jadfi.v2i3.456","url":null,"abstract":"This study aims to determine the effect of environmental performance, Islamic corporate governance, and liquidity on financial performance in companies listed on ISSI and perform a Performance Assessment Program in Environmental Management with sustainability reporting as an intervening variable. This type of research is quantitative and uses secondary data obtained through each company's website and the Ministry of Environment and Forestry of the Republic of Indonesia 2014-2021. The analytical tool used is path analysis. The results of this study show that the environmental performance variable has a significant positive effect on financial performance. Islamic corporate governance and liquidity variables do not affect financial performance. Then the environmental performance variables, Islamic corporate governance, and liquidity do not affect sustainability reporting. Sustainability reporting cannot mediate the relationship between environmental performance, Islamic corporate governance, and liquidity on financial performance. However, the sustainability reporting variable significantly negatively affects financial performance.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132127771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan 公司的社会责任和良好的公司治理是积极进取的表现
Journal of Accounting and Digital Finance Pub Date : 2022-12-30 DOI: 10.53088/jadfi.v2i3.191
D. S. Insani, Ahmad Wahyudin, Laily Nur Aini, Zulviar Anas
{"title":"Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan","authors":"D. S. Insani, Ahmad Wahyudin, Laily Nur Aini, Zulviar Anas","doi":"10.53088/jadfi.v2i3.191","DOIUrl":"https://doi.org/10.53088/jadfi.v2i3.191","url":null,"abstract":"This study aims to empirically examine the effect of corporate social responsibility and GCG (good corporate governance) on tax aggressiveness. The dependent variable used in this study is aggressive tax planning, which is measured using ETR (effective tax rates). The independent variables in this study are corporate social responsibility and GCG (managerial ownership, audit committee, and audit quality). This study is based on a sample of 110 manufacturing companies listed on the Indonesia Stock Exchange in 2012–2016. The study sample was selected by purposive sampling and obtained from 22 companies per year that fulfill the criteria. Data were analyzed using multiple linear regression analysis. The results show that CSR, managerial ownership, and audit quality do not affect the action of aggressive tax. Meanwhile, the audit committee shows the existence of influence on the activity of aggressive tax.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114764820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Profitabilitas pada bank umum syariah dan peran biaya intermediasi, capital adequacy ratio, pembiayaan mudharabah, financing to deposit ratio, dan dana pihak ketiga 伊斯兰公共银行的盈利能力，以及中介成本、资本adequacy ratio的作用，mudharabah的融资、存款业务的融资和第三方资金
Journal of Accounting and Digital Finance Pub Date : 2022-12-30 DOI: 10.53088/jadfi.v2i3.214
Gabriell Lisna Affandy, Yusvita Nena Arinta
{"title":"Profitabilitas pada bank umum syariah dan peran biaya intermediasi, capital adequacy ratio, pembiayaan mudharabah, financing to deposit ratio, dan dana pihak ketiga","authors":"Gabriell Lisna Affandy, Yusvita Nena Arinta","doi":"10.53088/jadfi.v2i3.214","DOIUrl":"https://doi.org/10.53088/jadfi.v2i3.214","url":null,"abstract":"This study aims to determine the effect of bank intermediation costs, capital adequacy ratio, mudharabah financing, financing-to-deposit ratio, and third-party funds on profitability in Islamic commercial banks for the 2016-2020 period. This research type is quantitative, while the analysis method uses multiple linear regression. The results of this study indicate that intermediation costs significantly positively affect profitability (return on assets). In contrast, the capital adequacy ratio, mudharabah financing, financing-to-deposit ratio, and third-party funds do not affect the profitability of Islamic commercial banks.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131185500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Faktor-faktor yang mempengaruhi kinerja pemerintah daerah 影响地方政府表现的因素
Journal of Accounting and Digital Finance Pub Date : 2022-12-30 DOI: 10.53088/jadfi.v2i3.432
Erika Triwulandari, D. Pratiwi, Darmanto Darmanto
{"title":"Faktor-faktor yang mempengaruhi kinerja pemerintah daerah","authors":"Erika Triwulandari, D. Pratiwi, Darmanto Darmanto","doi":"10.53088/jadfi.v2i3.432","DOIUrl":"https://doi.org/10.53088/jadfi.v2i3.432","url":null,"abstract":"Regional financial management is entirely in the hands of the local government so that it will show the resulting performance. This study aims to determine the factors influencing local government performance in the Boyolali District SKPD for 2021. The sampling method was purposive, with a total sample of 80 respondents. This study uses multiple linear regression. The results of this study show that the implementation of the regional financial accounting system does not affect the performance of local governments in the Boyolali Regency. In contrast, regional financial management and organizational commitment significantly positively affect local government performance in the Boyolali Regency.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121560138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi 资本adequacy ratio的影响，企业对印尼伊斯兰公共银行盈利能力的衡量:伊斯兰社会报告作为建构的作用
Journal of Accounting and Digital Finance Pub Date : 2022-12-30 DOI: 10.53088/jadfi.v2i3.125
Y. Ningtyas, A. Pratama
{"title":"Pengaruh capital adequacy ratio, debt to equity ratio, dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran islamic social reporting sebagai pemoderasi","authors":"Y. Ningtyas, A. Pratama","doi":"10.53088/jadfi.v2i3.125","DOIUrl":"https://doi.org/10.53088/jadfi.v2i3.125","url":null,"abstract":"This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Debt To Equity Ratio (DER), and Firm Size on Profitability (ROA) with Islamic Social Reporting (ISR) as a moderating variable. This type of research is quantitative research with secondary data in the form of panels. The population in this study were 14 Islamic Commercial Banks in Indonesia for the 2016-2020 period. Sample selection using purposive sampling method. The analytical technique used is multiple linear regression analysis. The results of this study found that the Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) had a negative and insignificant effect on profitability. However, Firm Size has a negative and significant effect on profitability (ROA). Islamic Social Reporting (ISR) does not moderate the effect of Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) on profitability (ROA). However, it moderates the Firm Size variable on profitability (ROA).","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115339834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peran profitabilitas dalam memediasi leverage dan total asset turnover tehadap beta saham 利润率利润率和股票总资产转换总额的利润率作用
Journal of Accounting and Digital Finance Pub Date : 2022-12-29 DOI: 10.53088/jadfi.v2i3.261
Wahyuningsih Wahyuningsih, Faqih Nabhan
{"title":"Peran profitabilitas dalam memediasi leverage dan total asset turnover tehadap beta saham","authors":"Wahyuningsih Wahyuningsih, Faqih Nabhan","doi":"10.53088/jadfi.v2i3.261","DOIUrl":"https://doi.org/10.53088/jadfi.v2i3.261","url":null,"abstract":"This study aims to determine the effect of leverage and total asset turnover on stock beta with profitability as an intervening variable in companies listed on the Jakarta Islamic Index 70 (JII70) for the 2018–2020 period with a sample of 38 companies taken based on purposive sampling technique. The analysis used includes descriptive tests, classical assumption tests, hypothesis testing, and path analysis. The results of the analysis show that the leverage variable has a significant positive effect on stock beta. while the variables of total asset turnover and profitability have no effect on stock beta. And in the path analysis, it is known that the effect of leverage and total asset turnover on stock beta cannot be mediated by the profitability variable.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114358631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peran penting bank efficiency dalam memediasi pengaruh income diversification dan bank liquidity terhadap bank performance 影响银行效率、收入多元化和银行流动性，进而影响银行业绩
Journal of Accounting and Digital Finance Pub Date : 2022-08-30 DOI: 10.53088/jadfi.v2i2.48
Riska Amalia Utami, Faqih Nabhan
{"title":"Peran penting bank efficiency dalam memediasi pengaruh income diversification dan bank liquidity terhadap bank performance","authors":"Riska Amalia Utami, Faqih Nabhan","doi":"10.53088/jadfi.v2i2.48","DOIUrl":"https://doi.org/10.53088/jadfi.v2i2.48","url":null,"abstract":"This study aims to determine the effect of income diversification and bank liquidity on bank performance with bank efficiency as an intervening variable in Islamic Commercial Banks in Indonesia in 2010-2019. The results show that income diversification has a positive and insignificant effect on bank performance, bank liquidity has a positive and insignificant effect on bank performance, income diversification has a positive and significant effect on bank efficiency, bank liquidity has a positive and insignificant effect on bank efficiency, bank efficiency has a negative and significant effect on bank efficiency.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"177 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121047170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh akuntanbilitas, transparansi dan peran perangkat desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Kecamatan Juwiring 会计、透明度和农村工具在管理农村收入和支出预算(APBDes)街道管理方面的影响
Journal of Accounting and Digital Finance Pub Date : 2022-08-30 DOI: 10.53088/jadfi.v2i2.438
Rendi Saputra, Darmanto Darmanto, Suhesti Ningsih
{"title":"Pengaruh akuntanbilitas, transparansi dan peran perangkat desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Kecamatan Juwiring","authors":"Rendi Saputra, Darmanto Darmanto, Suhesti Ningsih","doi":"10.53088/jadfi.v2i2.438","DOIUrl":"https://doi.org/10.53088/jadfi.v2i2.438","url":null,"abstract":"This study aimed to determine the effect of accountability, transparency, and the role of village officials together and individually on the management of village revenue and expenditure budget in Juwiring District, Klaten Regency. The population used in the study was employees who worked in 19 village offices throughout Juwiring District, Klaten Regency. The research samples were 95 respondents. Withdrawal of samples in this study using purposive sampling techniques. The data analysis method used in this study is multiple linear regression. The test results show that accountability, transparency, and the village apparatus's role simultaneously affect the Village Budget's management (APBDes). Accountability and transparency significantly positively affect managing the Village Budget (APBDes). At the same time, the role of the village apparatus has no significant effect on managing the Village Budget and Expenditure Budget (APBDes) in the Juwiring District, Klaten Regency.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122190524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Mengukur risiko pembiayaan terhadap pembiayaan murabahah dengan menggunakan moderated regression analysis
Journal of Accounting and Digital Finance Pub Date : 2022-08-30 DOI: 10.53088/jadfi.v2i2.367
Fajar Apriliani, Moh Rofiuddin
{"title":"Mengukur risiko pembiayaan terhadap pembiayaan murabahah dengan menggunakan moderated regression analysis","authors":"Fajar Apriliani, Moh Rofiuddin","doi":"10.53088/jadfi.v2i2.367","DOIUrl":"https://doi.org/10.53088/jadfi.v2i2.367","url":null,"abstract":"This study analyzes the effect of capital adequacy and financing-to-deposit ratio profit margin on Murabaha financing with financing risk as a moderating variable. This study uses secondary data in the form of panel data. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2016-2020 period, namely BRI Syariah Banks, BNI Syariah Banks, BCA Syariah Banks, Mandiri Syariah Banks, Muamalat Indonesia Banks, Mega Syariah Banks, Victoria Syariah Banks, Bank Panin Dubai Syariah, Bank Jabar Banten Syariah, Bank Syariah Bukopin. The sample of this study amounted to 10 Islamic Commercial Banks. The data analysis method approach used is Moderated Regression Analysis. The results of this study indicate that Capital Adequacy does not affect Murabahah Financing. FDR harms Murabaha Financing. Profit Margin has a positive effect on Murabaha Financing. NPF does not moderate the effect of CAR on Murabahah Financing. NPF moderates the effect of FDR on Murabahah Financing. NPF moderates the effect of Margin on Murabahah Financing.","PeriodicalId":224448,"journal":{"name":"Journal of Accounting and Digital Finance","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133784086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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