EJurnal Akuntansi最新文献_第6页

Green Banking, Kesehatan Bank dan Profitabilitas dengan Corporate Social Responsibility sebagai Variabel Moderasi 绿色银行、银行健康与企业社会责任作为适度变量的盈利能力

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p07

Corinna Octavia Kweeswara, Judith Felicia Pattiwael Irawan

{"title":"Green Banking, Kesehatan Bank dan Profitabilitas dengan Corporate Social Responsibility sebagai Variabel Moderasi","authors":"Corinna Octavia Kweeswara, Judith Felicia Pattiwael Irawan","doi":"10.24843/eja.2023.v33.i04.p07","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p07","url":null,"abstract":"The 2020 - 2021 pandemic has had an impact on banking activities. The aim of the study was to find out green banking practices carried out by the core capital bank group (KBMI) 3 during the pandemic, including CSR, as well as the health conditions of the banks. The study is based on the theory of Socially Responsible Investment and the concept of bank soundness. The study sample is KBMI 3 banks listed on the IDX. The operational variable is the dependent variable ROA as a measure of profitability. Meanwhile, the independent variables are CAR, BOPO, and NPL as bank health variables, 16 Green Banking indicators and 91 CSR indicators. The data analysis technique uses multiple and simple linear regression methods. The results show that the BOPO variable has a negative effect on bank profitability. Meanwhile, other variables have no effect. Thus, the study results provide findings that during a pandemic, KBMI 3 banks focused on maintaining cost efficiency, one measure of bank health. The research results are in line with the concept of bank soundness. The research contribution is that in the conditions of Covid-19, the KBMI 3 bank supports sustainability but maintains more cost efficiency. \u0000Keywords: Green Banking, Corporate Social Responsibility, Specific Condition, Cost Efficiency.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47167151","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

Desentralisasi dan Ketidakpastian Lingkungan sebagai Pemoderasi Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial 环境的分散和不确定性为会计体系对管理绩效的影响建构

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p02

Ida Ayu Gede Weda Satya Bawanti, Komang Ayu Krisnadewi

引用次数: 0

Ukuran, Usia dan Kinerja Reksa Dana Saham di Indonesia 印度尼西亚的规模、年龄和独立工人

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p16

Nike Febrianti, Putu Agus Ardiana

引用次数: 0

Pengungkapan Tanggung Jawab Sosial Terstandarisasi, Kredibilitas Manajemen, dan Manajemen Laba 标准化社会责任披露、管理信誉和利润管理

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p03

E. Santoso, Basuki Basuki, Isnalita Isnalita

{"title":"Pengungkapan Tanggung Jawab Sosial Terstandarisasi, Kredibilitas Manajemen, dan Manajemen Laba","authors":"E. Santoso, Basuki Basuki, Isnalita Isnalita","doi":"10.24843/eja.2023.v33.i04.p03","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p03","url":null,"abstract":"This study aims to examine the effect of standardized social responsibility disclosure on earnings management and the role of management credibility in this relationship. The research sample is a company going public in the non-financial sector on the Indonesia Stock Exchange that has disclosed GRI-based social responsibility for the 2013-2019 period. The analysis technique used in this study is moderated regression analysis (MRA). The results of the study found that disclosure of social responsibility has a negative effect on earnings management and management credibility strengthens this relationship. The results of the study indicate that companies that put more effort into disclosing their social responsibility through standardized disclosures will reduce earnings management practices and this is reinforced by the existence of a credible management team. The novelty of this study lies in the use of a comprehensive index in measuring social responsibility disclosure which is a combination of aspects of accountability and performance, as well as the formulation of management credibility measurements. \u0000Keywords: Corporate Social Responsibility; Earnings Management; Management Credibility \u0000","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44818596","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

Pemanfaatan Teknologi Informasi, Profesionalisme, Pengalaman Kerja dan Kinerja Auditor 利用信息技术、专业精神、劳动经验和审计工程师

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p12

I. Putra, Ni Gusti Putu Wirawati

引用次数: 0

E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19 电子账单系统，税收制裁，服务质量和纳税人合规时代Covid-19

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p18

Ni Made Dwi Pratiwi Sura, Ni Ketut Rasmini

引用次数: 0

Nilai Tukar, Inflasi dan Return Saham dengan Jenis Industri sebagai Variabel Pemoderasi 以工业类型为调节变量的变化值、通货膨胀值和收益率

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p04

Gede Made Ananda Cipta Nugraha, D. Wirama

引用次数: 0

Direksi Asing, Ukuran Perusahaan dan Penghindaran Pajak dengan Direktur Wanita Sebagai Variabel Pemoderasi 外国董事，企业规模和避税率与女董事为变量

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p01

Nyimas Belinda Thania Setiadi, Desti Sri Widaningsih, Winda Erlita, Atika Jauharia Hatta Hambali

{"title":"Direksi Asing, Ukuran Perusahaan dan Penghindaran Pajak dengan Direktur Wanita Sebagai Variabel Pemoderasi","authors":"Nyimas Belinda Thania Setiadi, Desti Sri Widaningsih, Winda Erlita, Atika Jauharia Hatta Hambali","doi":"10.24843/eja.2023.v33.i04.p01","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p01","url":null,"abstract":"Tax avoidance will result in reduced state revenues which can hinder national development. This study aims to determine the effect of foreign directors and company size on tax avoidance with female directors as a moderating variable. The nature of women who prefer to avoid risks and comply with regulations can influence decision making related to company policies. The research sample was obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019 totaling 172 companies. The sampling technique was carried out by purposive sampling. By using panel data regression and moderated regression analysis, the result is that foreign directors have a negative effect on tax evasion, while firm size has a positive effect on tax evasion. In addition, female directors are not proven to be able to strengthen the influence of foreign directors and weaken the effect of company size on tax evasion. Thus, the number of female directors does not influence the decision to avoid tax. \u0000Keywords: Foreign Directors; Firm Size; Female Directors; Tax Avoidance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46040376","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

E-System Perpajakan pada Kepatuhan Wajib Pajak Dimediasi oleh Variabel Locus of Control 可变控制点提供的强制性承诺电子系统税收

EJurnal Akuntansi Pub Date : 2023-04-30 DOI: 10.24843/eja.2023.v33.i04.p19

Cokorda Krisna Yudha, I. Putra

引用次数: 0

Reaksi Investor Sebelum dan Sesudah Deklarasi Vladimir Putin Tentang Operasi Militer Khusus di Ukraina White Vladimir关于乌克兰特别军事行动的声明前后投资者的反应

EJurnal Akuntansi Pub Date : 2023-03-26 DOI: 10.24843/eja.2023.v33.i03.p07

Crescentiano Agung Wicaksono

引用次数: 0