Jurnal Akuntansi dan Governance最新文献

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Determinan Agresivitas Pajak Pada Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia 印度尼西亚证券交易所矿业上市公司税收积极性的决定因素
Jurnal Akuntansi dan Governance Pub Date : 2024-01-31 DOI: 10.24853/jago.4.2.159-178
Erika Novita Sari, Septi Wulandari Chairina
{"title":"Determinan Agresivitas Pajak Pada Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia","authors":"Erika Novita Sari, Septi Wulandari Chairina","doi":"10.24853/jago.4.2.159-178","DOIUrl":"https://doi.org/10.24853/jago.4.2.159-178","url":null,"abstract":"Objectives: This study aims to evaluate the impact of profitability, transfer pricing, and thin capitalization on tax aggressiveness, with company size acting as a moderating variable. Design/method/approach: Employing a quantitative approach, this research utilizes secondary data sources from published financial reports. The population comprises mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with purposive sampling employed for sample selection. The chosen sample includes 13 companies, totaling 65 data observations. Panel data regression analysis is conducted using the E-views 10 application program for data analysis.Results/findings: The study reveals that profitability and transfer pricing do not exert a significant effect on tax aggressiveness. However, thin capitalization and company size demonstrate a significant impact on tax aggressiveness. Regarding moderation, company size moderates the influence of profitability and thin capitalization on tax aggressiveness, while it does not moderate the impact of transfer pricing on tax aggressiveness. Theoretical contribution This study serves as a valuable reference for understanding the determinants of tax aggressiveness. Practical contribution: The study aims to offer important insights for the government to strengthen tax regulations, minimizing \"grey areas\" and discouraging companies from engaging in tax aggressive actions.Limitations: This study is constrained by its focus on only 13 qualifying mining companies and a five-year observation period (2017-2021), limiting the generalizability of findings to the entire landscape of tax aggressiveness in the mining sector","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"251 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140473668","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
Determinan Perilaku Disfungsional Auditor Dimoderasi Sifat Machivellian 由马基维利特质调节的审计师失职行为的决定因素
Jurnal Akuntansi dan Governance Pub Date : 2024-01-31 DOI: 10.24853/jago.4.2.125-139
Zidni Rizki, Muhammad Irfan Tarmizi, Bobby Fisher
{"title":"Determinan Perilaku Disfungsional Auditor Dimoderasi Sifat Machivellian","authors":"Zidni Rizki, Muhammad Irfan Tarmizi, Bobby Fisher","doi":"10.24853/jago.4.2.125-139","DOIUrl":"https://doi.org/10.24853/jago.4.2.125-139","url":null,"abstract":"Objectives: This study aims to assess the impact of professional commitment, task complexity, and time budget pressure on auditors' dysfunctional behavior, considering Machiavellian traits as a moderating variable.Design/method/approach: Employing an associative quantitative approach, the research gathered data through the distribution of questionnaires to auditors in public accounting firms in the South Jakarta area. Probability sampling, utilizing the Slovin formula, was employed, resulting in 81 eligible respondents. Data analysis utilized the bootstrapping method, facilitated by SmartPLS version 4 software. Results/findings: The results reveal that professional commitment, task complexity, time budget pressure, and Machiavellian traits all exert a significant positive influence on auditors' dysfunctional behavior. Notably, Machiavellian traits only moderate the relationship between task complexity and auditors' dysfunctional behavior. In contrast, professional commitment and time budget pressure are not moderated by Machiavellian traits concerning auditors' dysfunctional behavior.Theoretical contribution: This study contributes to the literature by demonstrating that auditors' dysfunctional behavior is influenced by a combination of internal and external factors, supporting attribution theory.Practical contribution: The study offers insights for public accounting firms to focus on providing attention, supervision, and motivation to auditors, mitigating dysfunctional behavior and enhancing audit quality.LimitationsThis study’s limitations include its execution during peak season, leading to a predominance of junior and senior auditors responding to questionnaires, and a potential shortfall in questionnaire returns.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"426 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472786","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
Relevansi Nilai Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi: Bagaimana Pasar Bereaksi dan Kemampuannya dalam Memprediksi Laba dan Dividen? 合并财务报表中非控股权益价值的相关性:市场的反应及其预测盈利和股息的能力如何?
Jurnal Akuntansi dan Governance Pub Date : 2024-01-31 DOI: 10.24853/jago.4.2.104-124
M. Kusuma, Beby Hilda Agustin
{"title":"Relevansi Nilai Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi: Bagaimana Pasar Bereaksi dan Kemampuannya dalam Memprediksi Laba dan Dividen?","authors":"M. Kusuma, Beby Hilda Agustin","doi":"10.24853/jago.4.2.104-124","DOIUrl":"https://doi.org/10.24853/jago.4.2.104-124","url":null,"abstract":"Objectives: This study investigates alterations in the presentation of consolidated financial statements concerning profit and equity information associated with non-controlling interests. The primary aim is to establish the significance of attributing value to non-controlling interests and assess the necessity of providing such attribution? Design/method/approach: The research adopts a methodology that verifies the relevance of attributive value by examining the impact of profits and equity attributable to non-controlling interests on stock returns, t+1 comprehensive income, and t+1 dividends. The analysis is conducted using data from 504 companies listed on the Indonesia Stock Exchange (IDX) over the period 2015 to 2021, totaling 3,528 observation data points.Results/findings: The results indicate that net profit, comprehensive profit, and equity attributable to non-controlling interests exhibit value relevance. These findings are substantiated by their significant influence on stock returns, t+1 dividends, and t+1 comprehensive income. Theoretical contribution: This study contributes to the literature by affirming that profit and equity attribution policies possess value relevance. Despite the extended nature of consolidated financial statements, they do not pose difficulties for users in interpretation; instead, they enhance clarity regarding the distribution of profits and equity among different types of owners. Presenting non-controlling interests in a manner that reflects care, transparency, and fairness of information caters to the needs of minority owners. Practical contribution: The study suggests that potential investors with minor shareholdings can predict investment returns more accurately by considering attributable profits and equity rather than aggregate figures.Limitations: This study does not directly examine the impact of profits attributable to non-controlling interests on dividends received by shareholders with non-controlling interests","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"305 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140470903","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: 2
Kompetensi Pengguna dan Program Partnership dalam Mempengaruhi Pengambilan Keputusan melalui Implementasi Sistem Informasi Akuntansi 通过实施会计信息系统影响决策的用户能力和伙伴关系计划
Jurnal Akuntansi dan Governance Pub Date : 2024-01-31 DOI: 10.24853/jago.4.2.179-195
Dina Amarina, Ruhul Fitrios, Supriono Supriono
{"title":"Kompetensi Pengguna dan Program Partnership dalam Mempengaruhi Pengambilan Keputusan melalui Implementasi Sistem Informasi Akuntansi","authors":"Dina Amarina, Ruhul Fitrios, Supriono Supriono","doi":"10.24853/jago.4.2.179-195","DOIUrl":"https://doi.org/10.24853/jago.4.2.179-195","url":null,"abstract":"Objectives: This study seeks to validate the impact of user competency and partnership programs on decision-making through the implementation of an Accounting Information System (AIS).Design/method/approach: Employing a quantitative approach, the research focuses on Pekanbaru City Micro, Small, and Medium Enterprises (MSMEs), utilizing purposive sampling for sample selection. Primary data are collected through a questionnaire, and data analysis involves descriptive methods and Partial Last Square (PLS) data analysis.Results/findings: The study reveals that the knowledge and skills possessed by AIS users contribute to enhanced AIS application in MSMEs, facilitating the timely, routine, accurate, and comprehensive generation of financial information or reports aligned with user needs. The competence of AIS users also positively impacts decision-making, enabling MSMEs to establish goals, provide alternatives, minimize uncertainty, and evaluate decisions made. However, the partnership program associated with AIS in Pekanbaru City MSMEs is currently suboptimal, exhibiting no significant effect on AIS implementation.Theoretical contribution: This study explores the novel examination of the impact of a partnership program on decision-making through the implementation of an accounting information system..Practical contribution: The findings indicate that the existing partnership program does not influence AIS implementation. Thus, government or related institutions can enhance similar programs by prioritizing improvements in AIS implementation.Limitations: The study's limitations include the non-classification of MSMEs into micro, small, and medium categories during questionnaire distribution and a sample size comprising only 83%.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"231 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477798","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
Akuntabilitas Pengelolaan Alokasi Dana Desa 乡村基金分配管理问责制
Jurnal Akuntansi dan Governance Pub Date : 2024-01-31 DOI: 10.24853/jago.4.2.140-158
Rimi Gusliana Mais, Tutty Nuryati, Sri Handoko Sakti, Lestari Lestari
{"title":"Akuntabilitas Pengelolaan Alokasi Dana Desa","authors":"Rimi Gusliana Mais, Tutty Nuryati, Sri Handoko Sakti, Lestari Lestari","doi":"10.24853/jago.4.2.140-158","DOIUrl":"https://doi.org/10.24853/jago.4.2.140-158","url":null,"abstract":"Objectives: This study aims to evaluate the village government's role in effectively managing Village Fund Allocations in Gadung Village, particularly during the planning, implementation, administration, reporting, and accountability stages in adherence to the Minister of Home Affairs Regulation Number 20 of 2018.Design/Method/Approach: Employing qualitative methods such as interviews, observation, and documentation, this research elucidates how the village government handles the allocation of village funds in Gadung Village. The study was conducted at the Gadung Village office.Results/Findings: The findings indicate that the village government demonstrates accountability across all stages of planning, implementation, administration, reporting, and accountability in managing the Village Fund Allocation (VFA) in Gadung Village. The planning stage utilizes Musrenbangdes as a mechanism to ensure accountability. The implementation stage adheres to regulatory mechanisms, while the administration stage showcases accountable management through meticulous bookkeeping and reports. The reporting and accountability stages follow a guided report format to ensure transparency.Theoretical contribution: This study contributes to the enhancement of knowledge and awareness regarding the crucial role of accountability in reporting the use of VFA.Practical contribution: The utilization of VFA report of the Bangka Village requires continuous monitoring at each implementation stage, particularly in administration, to ensure compliance with regulations and prevent legal discrepancies, thereby fostering increased trust in ADD in the future.Limitations: This study specifically explores village financial management as outlined in the Minister of Home Affairs Regulation Number 20 of 2018, encompassing planning, implementation, administration, reporting, and accountability. However, a comprehensive review of each component of VFA financial management and a detailed analysis of nominal village finances have not been undertaken","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"771 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476507","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: 2
Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah 小规模地方政府对商品和服务支出的影响以及财政困难对地方政府的调节作用
Jurnal Akuntansi dan Governance Pub Date : 2024-01-31 DOI: 10.24853/jago.4.2.196-218
Ghina Adhha Haura, Syukriy Abdullah, Rita Meutia, Afrah Junita
{"title":"Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah","authors":"Ghina Adhha Haura, Syukriy Abdullah, Rita Meutia, Afrah Junita","doi":"10.24853/jago.4.2.196-218","DOIUrl":"https://doi.org/10.24853/jago.4.2.196-218","url":null,"abstract":"Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Analysis Regression (MRA), utilizing historical documents data from the Regional Revenue and Expenditure Budget (RREB) -Year Change of 2019, and the Regional Government Financial Report (RGFR) from 2016 to 2018.Results/findings: The multiple linear regression model outcomes indicate that alterations in the SiLPA budget and financial distress collectively influence adjustments in the goods and services budget. Furthermore, MRA results demonstrate that financial distress moderates the impact of SiLPA budget changes on adjustments in the goods and services budget. Theoretical contribution: The application of punctuated equilibrium theory (PET) is proposed as a valuable reference in comprehending regional budget changes. Practical contribution: The study employs a relatively small sample size, as the data is sourced from the 2019 LKPD, considering regional governments with a deficit in the LO for three consecutive years. Additionally, limited secondary data spans only one budget year, and the regression model features only one independent variable, despite previous studies highlighting the multifaceted influences on changes in regional budgets (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).Limitations: The use of small samples occurred because the data used was sourced from LKPD in 2019, with the criteria of local governments experiencing deficits in LO for three consecutive years. Limited secondary data, which is only one budget year. The use of regression models with only one independent variable, while in previous studies it was shown that changes in regional budgets were influenced by many factors (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"269 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472071","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
Perspektif Upaya Pencegahan Korupsi di Indonesia 印尼防止腐败工作的观点
Jurnal Akuntansi dan Governance Pub Date : 2023-07-31 DOI: 10.24853/jago.4.1.87-103
Hendi Prihanto, Tamrin Lanori, Selfiani Selfiani, Yudhistira Adwimurti
{"title":"Perspektif Upaya Pencegahan Korupsi di Indonesia","authors":"Hendi Prihanto, Tamrin Lanori, Selfiani Selfiani, Yudhistira Adwimurti","doi":"10.24853/jago.4.1.87-103","DOIUrl":"https://doi.org/10.24853/jago.4.1.87-103","url":null,"abstract":"Objectives. This study aims to investigate  and validate corruption prevention measures implemented in different government organizations, with a specific focus on the ministry institutions, employing various predictors, including religiosity, work culture, recruitment practices, job rotation, and governance, to assess their effectiveness in preventing corruption.Design/method/approach. The population and research sample consist of all ministries in Indonesia located in the DKI Jakarta area, selected through convenience sampling technique. The unit of analysis is the public officers known as Aparat Sipil Negara (ASN) working in the ministry head offices. Data was collected through questionnaire during October-December 2022. Data analysis involved descriptive statistics, tests on instrument quality, hypothesis testing, and multiple linear regression.Result/findings. The results indicate a positive and significant impact of variables such as religiosity, work culture, job rotation, and governance on corruption prevention. However, recruitment shows a negative and insignificant effect on corruption prevention.Theoretical contribution. The aspect of detecting, measuring, and implementing preventive measures for corruption is theoretically grounded in the variables used, which have not been previously explored in this specific context. These variables, such as work culture, job rotation, and recruitment, have been extensively studied by numerous researchers in other contexts, but their application to corruption prevention in this study is novel.Practical contribution. Recruitment can create opportunities for corruption; therefore, it is essential to conduct transparent and accountable selection processes.Limitations. The utilization of a questionnaire introduces certain limitations to the results, primarily due to potential conflicts of interest and inconsistencies among respondents. Additionally, the study also faces the constraint of a limited number of participants.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134228818","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
Pendeteksian Fraudulent Financial Statement: Pengujian Fraud Heptagon Theory Pendeteksian欺诈性财务报表:企鹅欺诈七边形理论
Jurnal Akuntansi dan Governance Pub Date : 2023-07-31 DOI: 10.24853/jago.4.1.17-37
Siti Azizah, Reskino Reskino
{"title":"Pendeteksian Fraudulent Financial Statement: Pengujian Fraud Heptagon Theory","authors":"Siti Azizah, Reskino Reskino","doi":"10.24853/jago.4.1.17-37","DOIUrl":"https://doi.org/10.24853/jago.4.1.17-37","url":null,"abstract":"Objectives. This study aims to examine Reskino's (2022) heptagon fraud theory, which encompasses seven dimensions: pressure, opportunity, rationalization, competence, arrogance, culture, and religiosity.Design/method/approach. Data was collected through purposive sampling, wherein questionnaires were distributed to auditors in DKI Jakarta. A total of 117 respondents completed the questionnaires, and subsequently analyzed using SEM-PLS.Result/findings. The results show that pressure, opportunity, rationalization, and competence do not have a significant impact on detecting fraudulent financial statements. On the other hand, arrogance, culture, and religiosity are revealed to exert a strong influence in this regard.Theoretical contribution. This study represents the inaugural examination of the most recent fraud theory, known as the fraud heptagon theory, formulated by Reskino (2022). The primary aim is to address the existing gap in the literature, which lacks an explanation for fraud occurrences attributed to religious and cultural factors.Practical contribution. The anticipated outcome of this research is to provide valuable insights that could serve as input for regulators in formulating regulations that consider the influence of religion and culture.Limitations. This study solely relies on primary data gathered from the perspectives of auditors operating in the DKI Jakarta region. Consequently, the research scope is limited, making it inappropriate to generalize the findings to auditors outside the DKI Jakarta area. ","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"311 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122313382","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
Peran Spesialisasi Auditor dalam Memoderasi Financial Distress dan Komite Audit Terhadap Audit Report Lag 审计师在使金融萎缩管理和审计委员会对审查后审查委员会的作用
Jurnal Akuntansi dan Governance Pub Date : 2023-07-31 DOI: 10.24853/jago.4.1.73-86
Zulfa Rosharlianti, E. Hanifah
{"title":"Peran Spesialisasi Auditor dalam Memoderasi Financial Distress dan Komite Audit Terhadap Audit Report Lag","authors":"Zulfa Rosharlianti, E. Hanifah","doi":"10.24853/jago.4.1.73-86","DOIUrl":"https://doi.org/10.24853/jago.4.1.73-86","url":null,"abstract":"Objectives. This study aims to investigate the factors that influence the occurrence of audit report lag, considering financial distress and audit committees as the cause, and auditor specialization as a moderating variable.Design/method/approach. This study's population comprises mining companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. A purposive sampling method was employed to select a sample of 229 listed companies. Data analysis involved the use of the multiple linear regression method and the moderated regression analysis.Result/findings. Financial distress and the presence of audit committee are likely to influence the audit report lag. However, it was observed that auditor specialization does not moderate the impact of financial distress and the audit committee on the audit report lag.Theoretical contribution. This study investigates the moderating role of auditor specialization on the impact of financial distress and audit committees on audit report lag. Notably, this simultaneous examination of these variables has not been conducted before.Practical contribution. The findings indicate that both financial distress and the presence of audit committee play crucial roles in ensuring punctual submission of audited financial reports. This punctual reporting helps companies manage their financial condition effectively and enhances the audit committee's effectiveness in improving the punctuality of financial reporting.Limitations. The auditor specialization index in this study exclusively focuses on companies within the mining sector.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134366299","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
Greenium: Bentuk Keberpihakan Investor pada Pembangunan Berkelanjutan 格林伍德:投资者对可持续发展的偏见
Jurnal Akuntansi dan Governance Pub Date : 2023-07-31 DOI: 10.24853/jago.4.1.1-16
Tita Nurvita, N. Achsani, Lukytawati Anggraeni, T. Novianti
{"title":"Greenium: Bentuk Keberpihakan Investor pada Pembangunan Berkelanjutan","authors":"Tita Nurvita, N. Achsani, Lukytawati Anggraeni, T. Novianti","doi":"10.24853/jago.4.1.1-16","DOIUrl":"https://doi.org/10.24853/jago.4.1.1-16","url":null,"abstract":"Objectives. The purpose of this research is to compile a systematic literature review (SLR) regarding green bond research on the topic of greenium.Design/method/approach. The design of this research is a Literature Study. The data are collected from journals published from 2018 to 2022 and analyzed using the Protocol Search Appraisal Synthesis Analysis and Report (PSALSAR) method.Results/findings. The results showed that there are inconsistencies in the results where greenium is found in some studies and not found in other studies. In addition, there are different methods used to identify greenium. For further research on topics such as finding the determination of the emergence of greenium is still open. Theoretical contribution. This research provides additional theoretical contributions and new discussions regarding the valuation of financial assets, where apart from economic factors, non-economic factors also influence the valuation of financial assets, including investor taste.Practical contribution. This research contributes mainly to research on greenium because it found differences in investment motivation of green bond investors, so that it can be an input for further research and policies that can be taken for the development of green bonds. Limitations. This research only uses articles originating from Scopus Elsevier so that in future research it will expand the source of other articles from sources that are credible and reliable","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130951322","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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