InFestasi Jurnal Bisnis dan Akuntansi最新文献_第8页

Readability Laporan Tahunan Dan Audit Delay

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-27 DOI: 10.21107/infestasi.v18i1.14258

Shyntia Alvenia, Annisaa Rahman

{"title":"Readability Laporan Tahunan Dan Audit Delay","authors":"Shyntia Alvenia, Annisaa Rahman","doi":"10.21107/infestasi.v18i1.14258","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.14258","url":null,"abstract":"The purpose of this study is to examine the effect of readability of annual reports on audit delays. The research period is 2018-2019, with a sample of 1143 companies listed on the Indonesia Stock Exchange. The readability of the annual report is measured by the size of the report file, where the larger the file size of the annual report, the lower the readability of the annual report. Audit delay is measured by the number of days of issuance of the audit report calculated from the end of the fiscal year. The results of this study indicate that readability of annual report has a negative effect on audit delays. This means that the low readability of the annual report affects audit delays. The results of this study support agency theory. There are indications of management's motivation in manipulating the annual report by reducing the readability of the report, making the auditors have to be careful in conducting audits so that they seem to experience delays in issuing audit reports.Penelitian ini bertujuan untuk menguji pengaruh keterbacaan laporan tahunan terhadap audit delay. Periode penelitian 2018-2019, dengan sampel sebanyak 1143 perusahaan yang terdaftar di Bursa Efek Indonesia. Keterbacaan laporan tahunan diukur dari ukuran file laporan, semakin besar ukuran file laporan tahunan maka semakin rendah tingkat keterbacaan laporan tahunan. Audit delay diukur dengan jumlah hari penerbitan laporan audit yang dihitung sejak akhir tahun anggaran. Hasil penelitian ini menunjukkan bahwa keterbacaan laporan tahunan berpengaruh negatif terhadap audit delay. Rendahnya keterbacaan laporan tahunan mempengaruhi audit delay. Hasil penelitian ini mendukung teori keagenan. Adanya indikasi motivasi manajemen dalam memanipulasi laporan tahunan dengan mengurangi keterbacaan laporan, membuat auditor harus berhati-hati dalam melakukan audit sehingga terkesan mengalami keterlambatan dalam mengeluarkan laporan audit. ","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79487370","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 Persaingan Pasar dan Board Interlock terhadap Agresivitas Pajak Pasca Tax Amnesty 市场竞争和董事会间对税后税收优惠的影响

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-27 DOI: 10.21107/infestasi.v18i1.11119

Reza Puji Paramitha, D. P. Sari

引用次数: 0

Dimensi Fraud Hexagon Dan Spiritualitas Pada Kecurangan Akademik Selama Pembelajaran Daring Hexagon Fraud的维度和学术欺骗在网上学习

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-27 DOI: 10.21107/infestasi.v18i1.14605

A. Affandi, T. Hakim, Prasetyono Prasetyono

引用次数: 1

Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-27 DOI: 10.21107/infestasi.v18i1.14616

I. Faisol, Emi Rahmawati

引用次数: 1

METODE ARCH/GARCH UNTUK MEMPREDIKSI HUBUNGAN ECONOMIC UNCERTAINTY AKIBAT PANDEMI COVID 19 DAN VOLATILITAS SAHAM ARCH/GARCH的方法是预测COVID大流行和股票波动造成的经济不确定性

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-24 DOI: 10.34208/jba.v24i1.1152

S. Sumiyati, Boy Dian Anugra Arisandi, Panggio Restu Wilujeng

{"title":"METODE ARCH/GARCH UNTUK MEMPREDIKSI HUBUNGAN ECONOMIC UNCERTAINTY AKIBAT PANDEMI COVID 19 DAN VOLATILITAS SAHAM","authors":"S. Sumiyati, Boy Dian Anugra Arisandi, Panggio Restu Wilujeng","doi":"10.34208/jba.v24i1.1152","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1152","url":null,"abstract":"The capital markets of the United States and Indonesia experienced stock market crashes in which stock prices fell sharply and several stock indexes were forced to close prematurely. This study aims to determine the effect of economic uncertainty on the market reaction when the COVID-19 outbreak hit Indonesia. This research is a quantitative research with an event study approach. The time period starts from February to March 2020. The data is time series obtained from www.policyuncertainty.com to calculate the Economic Policy Uncertainty (EPU) Index as a measure of the economic uncertainty variable. Meanwhile, stock returns used the closing stock prices of JCI from February to March 2020 to measure volatility. The data were processed using the Unit Root Test- Augmented Dickey-Fuller to test the stationary and the ARCH/GARCH method to test the effect of the variable. The results show that EPU has no effect on stock volatility in Indonesia in the short term, but has an effect in the long term. This research contributes to the development of the event study literature in the behavior of investors in the capital market as a result of unpredictable events. As well as responses to policies formulated by stakeholders to address future economic uncertainties..","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88109530","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

KESADARAN MORAL VS PENGAWASAN: FAKTOR APA YANG DAPAT MENGURANGI MANAJEMEN LABA? 道德意识VS监督:什么因素会削弱利润管理?

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-24 DOI: 10.34208/jba.v24i1.1243

Nada Yolanda, Astrid Rudyanto

引用次数: 0

PENGARUH ASIMETRI INFORMASI DAN IKLIM KERJA ETIS TERHADAP BUDGETARY SLACK 信息不平衡和道德工作气候对预算懈怠的影响

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-24 DOI: 10.34208/jba.v24i1.1147

Janet Anneta

{"title":"PENGARUH ASIMETRI INFORMASI DAN IKLIM KERJA ETIS TERHADAP BUDGETARY SLACK","authors":"Janet Anneta","doi":"10.34208/jba.v24i1.1147","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1147","url":null,"abstract":"Budgeting is one of the activities that must be carried out by the organization in order to achieve goals and performance effectiveness. The budget can act as a short-term planning and control tool for the company. However, in practice, managers can prepare a budget according to actual conditions and the best estimates that can be obtained honestly. This can happen when there is a conflict of interest and opportunistic behavior from managers in budgeting that can create budgetary slack. This research is an experimental study to examine and analyze the effect of information asymmetry and ethical work climate on the creation of budgetary slack. This study uses a 2x2 between subject research design with students of the Accounting Department at Widya Mandala Catholic University class 2017, 2018, and 2019 as research participants. The instrument given to the participants was a production task to translate letters into numbers. Testing the hypothesis in this study using the two-ways ANOVA tool. The results of this study indicate that information asymmetry has positive effect on budgetary slack, while the ethical work climate and the interaction between information asymmetry and ethical work climate do not have a significant effect on the creation of budgetary slack.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82041976","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

SYSTEM QUALITY, PERCEIVED VALUE, BRAND PERSONALITY, DAN USER ENGAGEMENT UNTUK MEMPREDIKSI BEHAVIORAL TO SUBSCRIBE PELANGGAN LAYANAN ONLINE STREAMING 系统质量、感知价值、品牌个性、用户参与度、会员订阅在线流媒体的行为

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-24 DOI: 10.34208/jba.v24i1.1143

Yohanes Nuhadriel, Keni Keni

引用次数: 0

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-24 DOI: 10.34208/jba.v24i1.1166

Gadiel Imanuel Santo

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY","authors":"Gadiel Imanuel Santo","doi":"10.34208/jba.v24i1.1166","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1166","url":null,"abstract":"This research aims to obtain empirical evidence regarding the effect of firm size, industry type, board of commissioner size, institutional ownership, public ownership, and firm growth on the disclosure of corporate social responsibility (CSR). The data used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, from 2018-2020. The method used in determining the sample is purposive sampling with five sample criteria, so that there are 97 companies and 291 data that can be used in this study. This research uses multiple regression method in conducting data analysis. The results of the research stated that the variables of firm size, industry type, and institutional ownership have an influence on CSR disclosure, while the variables of board of commissioner size, public ownership, and company growth have no effect on CSR disclosure. \u0000Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari ukuran perusahaan, tipe industri, ukuran dewan komisaris, kepemilikan institusional, kepemilikan publik, dan pertumbuhan perusahaan terhadap pengungkapan corporate social responsibility (CSR). Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga tahun yaitu dari 2018-2020. Metode yang digunakan dalam menentukan sampel adalah purposive sampling dengan lima kriteria sampel, sehingga terdapat 97 perusahaan dan 291 data yang dapat digunakan dalam penelitian ini. Penelitian ini menggunakan metode multiple regression dalam melakukan analisis data. Hasil penelitian menyatakan bahwa variabel dari ukuran perusahaan, tipe industri, dan kepemilikan institusional memiliki pengaruh terhadap pengungkapan CSR, sedangkan variabel ukuran dewan komisaris, kepemilikan publik, dan pertumbuhan perusahaan tidak memiliki pengaruh terhadap pengungkapan CSR.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75520514","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 KONSERVATISME AKUNTANSI, INVESTMENT OPPORTUNITY SET, DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA 会计保护、投资机会组和其他因素对利润质量的影响

InFestasi Jurnal Bisnis dan Akuntansi Pub Date : 2022-06-24 DOI: 10.34208/jba.v24i1.1266

Riztia Maulia, Irwanto Handojo

引用次数: 0