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Jurnal Akuntansi dan Governance最新文献

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Corporate Governance dan Kinerja Keuangan : Dampaknya Pada Nilai Perusahaan 公司治理与财务表现:对公司价值的影响
Jurnal Akuntansi dan Governance Pub Date : 2022-08-20 DOI: 10.24853/jago.3.1.16-28
Andry Priharta, Y. Buana, Diana Diana, Fitriasari Sintarini
{"title":"Corporate Governance dan Kinerja Keuangan : Dampaknya Pada Nilai Perusahaan","authors":"Andry Priharta, Y. Buana, Diana Diana, Fitriasari Sintarini","doi":"10.24853/jago.3.1.16-28","DOIUrl":"https://doi.org/10.24853/jago.3.1.16-28","url":null,"abstract":"Firm value reflects the market price of the stock that investors are able to pay. CGPI, ROA, NIM and LDR are factors thought to influence PBV. Panel data regression analysis with the common effect model is used to analyze the influence between variables with the object of research by BUMN Banks in Indonesia. There are four banks in the population, all of which are sampled, namely Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The research period is from 2011 to 2020. The results showed that CGPI, ROA and NIM have a positive and significant effect, while LDR has a negative and significant effect on PBV.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124084906","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
Determinan Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah 承诺承诺中小型微企业纳税人的合规
Jurnal Akuntansi dan Governance Pub Date : 2022-08-20 DOI: 10.24853/jago.3.1.45-57
Muhammad Ramzi Misykaat, Siti Hartinah
{"title":"Determinan Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah","authors":"Muhammad Ramzi Misykaat, Siti Hartinah","doi":"10.24853/jago.3.1.45-57","DOIUrl":"https://doi.org/10.24853/jago.3.1.45-57","url":null,"abstract":"This study aims to empirically prove the determinants of taxpayer compliance in Small and Medium Enterprises (MSMEs). This study employs quantitative approach with survey. Primary data was collected using a questionnaire given to SMEs in LTC Glodok Hayam Wuruk. Data were analyzed using SmartPLS. The results of this study indicate that the application of Government Regulation no. 23 of 2018 has a positive and significant impact on taxpayer compliance; Taxpayer awareness has a significant positive effect on Taxpayer compliance; and the firmness of tax sanctions has a positive and significant impact on MSME taxpayer compliance.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"123 3 Suppl 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123244390","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 Transparansi Pelaporan Keuangan Organisasi Perangkat Daerah 保证透明度报告区域设备组织的财务状况
Jurnal Akuntansi dan Governance Pub Date : 2022-08-20 DOI: 10.24853/jago.3.1.77-86
Riska Riska, Nina Yusnita Yamin, Jurana Nurdin
{"title":"Determinan Transparansi Pelaporan Keuangan Organisasi Perangkat Daerah","authors":"Riska Riska, Nina Yusnita Yamin, Jurana Nurdin","doi":"10.24853/jago.3.1.77-86","DOIUrl":"https://doi.org/10.24853/jago.3.1.77-86","url":null,"abstract":"This study aims to analyze the determinants of financial reporting transparency implementation in Regional Apparatus Organizations (RAO). The study employs quantitative approach with population of RAO in Pasangkayu Regency, West Sulawesi; with saturation sampling technique, we explore respondents which are the head of finance and program sub-division. We use multiple linear regression to analyze our data. The results show that external pressure, environmental uncertainty, and management commitment have positive effect on the implementation of financial reporting transparency.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131639817","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 Kinerja Manajerial Dimoderasi Locus of Control 管理绩效保证节制
Jurnal Akuntansi dan Governance Pub Date : 2022-08-20 DOI: 10.24853/jago.3.1.29-44
Anggun Alifia Fatmah, Dahlia Tri Anggraini
{"title":"Determinan Kinerja Manajerial Dimoderasi Locus of Control","authors":"Anggun Alifia Fatmah, Dahlia Tri Anggraini","doi":"10.24853/jago.3.1.29-44","DOIUrl":"https://doi.org/10.24853/jago.3.1.29-44","url":null,"abstract":"This research to determine the effect of participatory budgeting, clarity of budget targets, and organizational commitment to managerial performance with locus of control as a moderating variable. By using nonprobability sampling technique and purposive sampling method, the researcher distributed questionnaires to 67 respondents including supervisors, managers, and senior managers at PT Tiki Jalur Nugraha Ekakurir (JNE) in the DKI Jakarta area. The data analysis technique uses moderated regression analysis with SPSS Version 23. This study shows that participatory budgeting, clarity of budget targets, and organizational commitment partially have a positive and significant effect on managerial performance. And locus of control can significantly strengthen the influence of participatory budgeting and organizational commitment on managerial performance. However, locus of control does not significantly strengthen the clarity of budget targets on managerial performance.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127383408","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
Kemampuan Fraud Diamond Mendeteksi Kecurangan Pelaporan Keuangan Dimoderasi Ukuran Perusahaan 钻石欺诈检测欺诈财务报告的能力降低了公司的规模
Jurnal Akuntansi dan Governance Pub Date : 2022-01-27 DOI: 10.24853/jago.2.2.130-140
Sabaruddin Sabaruddin
{"title":"Kemampuan Fraud Diamond Mendeteksi Kecurangan Pelaporan Keuangan Dimoderasi Ukuran Perusahaan","authors":"Sabaruddin Sabaruddin","doi":"10.24853/jago.2.2.130-140","DOIUrl":"https://doi.org/10.24853/jago.2.2.130-140","url":null,"abstract":"This study aims to employ fraud diamond analysis to determine the potential of fraudulent financial statements using quantitative method with secondary data. The banking companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 are chosen with a purposive sampling technique. The results show that financial stability, ineffective monitoring, and a change in director have no significant negative effect on the potential for fraudulent financial statements. Meanwhile, the change of auditor has no significant positive effect on the potential of fraudulent financial statements. Firm size is unable to moderate the effect of financial stability, ineffective monitoring, changes in the auditor, and changes in the Board of Directors on the potential of fraudulent financial statements.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116509238","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
Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap Kualitas Audit 工作经验、独立、正直、能力和对审计质量的影响
Jurnal Akuntansi dan Governance Pub Date : 2022-01-27 DOI: 10.24853/jago.2.2.141-149
Zezen Evia, R. Santoso, Nurcahyono Nurcahyono
{"title":"Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap Kualitas Audit","authors":"Zezen Evia, R. Santoso, Nurcahyono Nurcahyono","doi":"10.24853/jago.2.2.141-149","DOIUrl":"https://doi.org/10.24853/jago.2.2.141-149","url":null,"abstract":"This study aims to empirically prove the effect of work experience, independence, integrity and competence on audit quality. This study employs quantitative method with primary data derived from all auditors who work in Public Accountant Office at Semarang City selected with convenience sampling. The results show that work experience, independence, integrity, and competence partially have a significant positive effect on audit quality. Thus, Public Accounting Firms in improving audit quality must pay attention to audit experience, independence, integrity, and competence of an auditor.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134086037","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: 9
Implementasi Pengelolaan Alokasi Dana Desa pada Masa Pandemi Covid-19 在Covid-19大流行期间，村庄资金分配管理的实施
Jurnal Akuntansi dan Governance Pub Date : 2022-01-27 DOI: 10.24853/jago.2.2.119-129
Sandra Hartati, Rigel Nurul Fathah
{"title":"Implementasi Pengelolaan Alokasi Dana Desa pada Masa Pandemi Covid-19","authors":"Sandra Hartati, Rigel Nurul Fathah","doi":"10.24853/jago.2.2.119-129","DOIUrl":"https://doi.org/10.24853/jago.2.2.119-129","url":null,"abstract":"This study aims to analyze the management of village fund allocation and the effectiveness of financial performance in South Pringgasela Village which has received budget reductions during the Covid-19 pandemic.  This study employs descriptive qualitative methods through interviews, observation and documentation. The results show that the management of village fund allocation in South Pringgasela Village technically and administratively has been carried out well based on the timeliness of disbursement of village funds allocation, and the effectiveness level of financial performance by 92% indicates that the financial performance is effective based on the achievement of goals, timeliness, suitability benefits, and expectations of society.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114099510","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: 4
Dapatkah Religiusitas Islami Memoderasi Pengaruh Sifat Machiavellian dan Pengetahuan Akuntansi terhadap Persepsi Praktik Creative Accounting? 伊斯兰宗教信仰是否能反映出Machiavellian性质的影响以及创造性会计实践感知的会计知识?
Jurnal Akuntansi dan Governance Pub Date : 2022-01-27 DOI: 10.24853/jago.2.2.76-93
Dahlia Tri Anggraini, Nurna Aziza
{"title":"Dapatkah Religiusitas Islami Memoderasi Pengaruh Sifat Machiavellian dan Pengetahuan Akuntansi terhadap Persepsi Praktik Creative Accounting?","authors":"Dahlia Tri Anggraini, Nurna Aziza","doi":"10.24853/jago.2.2.76-93","DOIUrl":"https://doi.org/10.24853/jago.2.2.76-93","url":null,"abstract":"Creative accounting basically aims to make financial reports look good and stable according to SAK, currently however, it is used as a manipulation to mislead stakeholders. The manipulation is carried out through numbers in the recording of financial transactions. This self-interest activity tends to benefit one party and mislead another. This study aims to analyze the effect of Machiavellianism and accounting knowledge on the perceptions of creative accounting practice with the moderating role of Islamic religiosity. Using convenience sampling technique, we collect data from three sharia banks that of 30 employees who work in accounting division by distributing questionnaire. We analyze the data with Smart PLS 3 for Windows. This study finds that Machiavellianism and accounting knowledge has a significant positive effect on the perception of creative accounting practice. Meanwhile, Islamic religiosity has no significant negative effect on moderating the influence of Machiavellianism on the perceptions of creative accounting practice, and no significant positive effect on moderating the effect of accounting knowledge on the perceptions of creative accounting practice.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133820728","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
Determinan Kemandirian Keuangan Daerah 地区自力更生决证
Jurnal Akuntansi dan Governance Pub Date : 2022-01-27 DOI: 10.24853/jago.2.2.110-118
Andini Marselina, Eva Herianti
{"title":"Determinan Kemandirian Keuangan Daerah","authors":"Andini Marselina, Eva Herianti","doi":"10.24853/jago.2.2.110-118","DOIUrl":"https://doi.org/10.24853/jago.2.2.110-118","url":null,"abstract":"The dependency level of regional governments’ financial on central government is quite high, directing this study to further analyze its determinants. This study employs quantitative method with secondary data from the realization reports of regional expenditure revenues in the form of balance sheets and governmental financial reports. 156 reports during 2016-2018 from 56 regencies and cities on the island of Kalimantan are chosen with purposive sampling. The results show that capital expenditures, regional taxes and general allocation funds simultaneously have significant effect on regional government’s financial independence. Partially, capital expenditures and regional taxes also have significant effect on regional government’s financial independence, while general allocation fund has insignificant effect on regional government’s financial independence.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116429384","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 Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan 社会责任和企业治理对财务表现的影响
Jurnal Akuntansi dan Governance Pub Date : 2022-01-27 DOI: 10.24853/jago.2.2.94-109
Shyaila Anisa De Lavanda, Carmel Meiden
{"title":"Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan","authors":"Shyaila Anisa De Lavanda, Carmel Meiden","doi":"10.24853/jago.2.2.94-109","DOIUrl":"https://doi.org/10.24853/jago.2.2.94-109","url":null,"abstract":"The Covid-19 pandemic has regressed companies’ financial performance affecting the perspective of public and investors on sustainability that of the risk of financial distress. Companies need specific programs to improve this condition. Corporate Social Responsibility Disclosure (CSRD) and Good Corporate Governance (GCG) implementation are able to develop financial performance. This study aims to take a quantitative perspective to explore how CSRD and GCG affect financial performance. From high profile companies listed on the Indonesia Stock Exchange for the period 2018-2020, this study collects the sample using a non-probability technique and judgement method. The results show that CSRD, independent board of commissioners, audit committee, and firm size have significant effect on financial performance, while institutional ownership and board of directors have no significant effect on financial performance.","PeriodicalId":243317,"journal":{"name":"Jurnal Akuntansi dan Governance","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115122878","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
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