JAKI Jurnal Akuntansi dan Keuangan Indonesia最新文献

{"title":"Pengaruh Struktur Modal Dan Intensitas Teknologi Terhadap Profitabilitas Perusahaan","authors":"Agus Cahyana, Azolla Degita Azis, Lilis Lisnawati","doi":"10.32832/neraca.v17i1.6992","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.6992","url":null,"abstract":"AbstractThis study was conducted to examine the effect of capital structure and technology intensity on the profitability of Food And Beverage manufacturing companies listed on the Indonesia Stock Exchange with the research year 2014 to 2019. There are 13 samples of companies, the steps used to analyze the data in this study are: 1 ) Calculating the value of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Capital intensity Ratio (CIR), Net Profit Margin (NPM). 2) Financial report data obtained from the Indonesia Stock Exchange. This research method uses the Purposive Sampling Analysis method, the analysis used is multiple linear regression analysis using Eviews Software as software assistance for statistical data processing.The results of this study indicate that the capital structure has a negative effect on profitability as measured by using the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). This is because the higher the debt level, the lower the company's profitability. In addition, there is a positive influence between the Capital Intensity Ratio (CIR) on profitability which shows that the amount of technology intensity has an effect on increasing profitability.AbstrakPenelitian ini dilakukan untuk menguji pengaruh struktur modal dan intensitas teknologi terhadap profitabilitas perusahaan manufaktur Food And Beverage yang terdaftar di Bursa Efek Indonesia dengan tahun penelitian 2014 sampai 2019. Terdapat 13 sampel perusahaan, langkah- langkah yang digunakan untuk menganalisis data dalam penelitian ini adalah: 1) Menghitung nilai Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Capital intensity Ratio (CIR), Net Profit Margin (NPM). 2) Data laporan keuangan yang didapatkan dari Bursa Efek Indonesia. Metode penelitian ini menggunakan metode Purposive Sampling Analisis, analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan Software Eviews sebagai Software bantuan untuk pengolahan data statistik.Hasil dari penelitian ini menyatakan bahwa struktur modal berpengaruh negatif terhadap profitabilitas yang diukur dengan menggunakan Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER). Hal ini dikarenakan semakin tinggi tingkat utang maka dapat menurunkan profitabilitas perusahaan. Selain itu, terdapat pengaruh positif antara Capital Intensity Ratio (CIR) terhadap profitabilitas yang menunjukan bahwa besarnya intensitas teknologi berpengaruh terhadap peningkatan profitabilitas.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"120 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87895934","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}

{"title":"Faktor Determinan Independensi Komisaris, Komite Audit, Struktur Kepemilikan, dan Islamic Social Reporting pada Nilai Perusahaan Jakarta Islamic Index (JII)","authors":"Friska Yunistiawati, Tenny Badina, Rita Rosiana","doi":"10.32832/neraca.v17i1.6605","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.6605","url":null,"abstract":"This study aims to analyze the effect of the variables of the audit committee, independent board of commissioners, institutional ownership, managerial ownership, Islamic Social Reporting, and company financial performance in influencing firm value. The sample of this study is a company listed on the Jakarta Islamic Index (JII) for the period 2016 to 2020 using the multiple analysis method. This study provides results that independent commissioners, managerial ownership, and Islamic social reporting have a positive effect on firm value. Meanwhile, the audit committee, institutional ownership, and the company's financial performance as proxied by ROA do not have a significant effect on firm value. This study has the implication that firms listed in the Jakarta Islamic Index (JII) are obliged to disclose sharia social responsibility towards the environment and society.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75142888","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}

{"title":"Analisis Rekonsiliasi Fiskal Laporan Keuangan Komersial Untuk Menentukan PPh Terutang PT. Mata Indah Nusantara","authors":"Rahmat Mulyana Dali, Muhammad Hanafi","doi":"10.32832/neraca.v17i1.6995","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.6995","url":null,"abstract":"The purpose of the study is to determine the cause of the difference between the commercial financial statements that are done through the taxpayer on the fiscal financial statements in accordance with general provisions and taxation procedures. And to determine how the process of preparing the fiscal reconciliation is carried out at PT Mata Indah Nusantara in the 2020 fiscal year. The method determined through the research is a comparative descriptive method, which is a method that illustrates the commercial budget to be analyzed, and comparative, namely comparing the commercial budget prepared by the taxpayer, with the fiscal budget that has been calculated by the author.The results of the study indicate that there is a difference between the commercial financial statements and fiscal, namely differences in the basis of taxpayer recognition, negative tax adjustments including negative correction costs, namely CSR costs and depreciation costs. The implication of this research is that corporate entities need to carry out fiscal reconciliation, because there are differences in cost recognition between fiscal regulations and accounting standards that apply in Indonesia.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81259763","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}

{"title":"Analisis Faktor-Faktor Yang Berpengaruh Pada Keterlambatan Penyampaian Hasil Audit","authors":"Arum Ardianingsih, Juandy Seiver Langelo","doi":"10.32832/neraca.v17i1.6934","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.6934","url":null,"abstract":"Audited financial reports must be published by companies registered and traded on the stock exchange market on the Indonesia Stock Exchange. The length of time the audit of financial statements is carried out by the auditor sometimes makes the audited financial statements late for publication or commonly called audit delay. This study aims to provide empirical evidence regarding the effect of profitability, auditor gender, IFRS convergence and reputation KAP on audit delay. The research was conducted on banking sub-sector listed on the Indonesia Stock Exchange 2016-2017 period. The research method used a quantitative approach. The source of this research used secondary data sourced from the annual report of various sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. The research data was taken using purposive sampling. The analysis technique is done by classical assumption test, multiple linear regression. The results of the study found that Auditor gender hasn`t significant negative effect on audit delay. IFRS convergence hasn`t significant negative effect on audit delay. Reputation KAP has a significant negative effect on audit delay. The implication of the research results is that companies going public and listed on the IDX can appoint a KAP with a good reputation and it is recommended that the implementation of IFRS convergence is carried out earlier.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"153 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76657866","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}

{"title":"Pengaruh Audit Tenure, Rotasi Audit, dan Spesialisasi Auditor Terhadap Kualitas Audit Pada BUMN Go-Public","authors":"Dzuhrini Oktavia, Auliffi Ermian Challen","doi":"10.32832/neraca.v17i1.6920","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.6920","url":null,"abstract":"This study was conducted to examine the effect of audit tenure, audit rotation, and auditor specialization on audit quality. Where the study of audit quality is useful for users of financial statements and auditors in particular, as well as to add empirical evidence related to several factors that affect audit quality. The measurement of audit quality used in this study uses the discretionary accrual model of Kasznik (1999). This research is different from previous research, where this research was conducted in a Go-Public BUMN company listed on the Indonesia Stock Exchange. Samples were taken from the period 2016-2020 with a purposive sampling method. The research method used is a quantitative method, using secondary data from Go Public BUMN Companies listed on the Indonesia Stock Exchange. The results of the regression analysis show that audit tenure and audit rotation have no effect on audit quality. Meanwhile, auditor specialization has a positive effect on audit quality.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73874499","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}

{"title":"Pengaruh Kualitas Laporan Keuangan, Debt Maturity, dan Kinerja Profitabilitas Terhadap Efisiensi Investasi","authors":"Monica Marsya, Rosiyana Dewi","doi":"10.32832/neraca.v17i1.6916","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.6916","url":null,"abstract":"This study aims to prove that the quality of financial statements, debt maturity, and profitability performance can affect investment efficiency. Quality financial reports and good financial performance can maintain the company's financial stability so as to increase the level of investment efficiency. This study tested the multiple regression model, using the SPSS tool. The population in this study are manufacturing companies listed on the 2018-2020 BEI which were selected by purposive sampling so that the total sample was 104 data. The results of this study prove that debt maturity and profitability performance have a positive effect on investment efficiency, but the quality of financial reports does not affect investment efficiency and debt maturity does not moderate the effect of financial statement quality on investment efficiency. The results of this study have implications for both theory and practice, for companies and the government should strive to improve the quality and performance of financial reports to increase investor confidence.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85382231","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}

{"title":"Analisis Pendapatan dan Belanja Menggunakan Aspek Value for Money","authors":"Barbara Gunawan, Alifia Putriantoro","doi":"10.32832/neraca.v17i1.5464","DOIUrl":"https://doi.org/10.32832/neraca.v17i1.5464","url":null,"abstract":"This study aims to analyze the performance of the realization of the revenue and expenditure budget of the Tourism Office of Sleman Regency by taking into account the level of economy, efficiency, and effectiveness of the allocation of funds to assess the budget. The object of this research is the Tourism Office of Sleman Regency which is located at Jl. KRT. Pringgodiningrat, Tridadi, Sleman, Yogyakarta with the main data source being the 2019 Budget Realization Report. This study uses a quantitative descriptive method with primary and secondary data types. This type of primary data was obtained through an interview process with the Finance, Planning and Evaluation Section of the Tourism Office of Sleman Regency. While secondary data comes from information that has been uploaded on the official website of the Sleman Regency Tourism Office. Data analysis uses Value For Money indicators, namely to determine the level of economy, efficiency, and effectiveness. The results of the calculation analysis for each level indicate that the revenue budget is included in the effective criteria. Meanwhile, the expenditure budget shows that it is quite economical and overall the Budget Realization Report shows very efficient results. The implication of this research is that in the future the Tourism Office of Sleman Regency will pay more attention to market prices and strategic plans in preparing the budget so that the difference between spending and income is not too large and detailing the elements of the two categories.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79880685","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}

{"title":"IS MANDATORY SUSTAINABILITY REPORT STILL BENEFICIAL?","authors":"Astrid Rudyanto","doi":"10.21002/jaki.2021.08","DOIUrl":"https://doi.org/10.21002/jaki.2021.08","url":null,"abstract":"The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable in­vestment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by con­ducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 and Q2 journals from 2008-2018. Before answering the issuers' doubts, this study explains the reasons why issuers make voluntary sustainability reports and the benefits derived from voluntary sustainability reports. After that, based on previous research, this study explains whether the benefits obtained from voluntary sustainability reports can still be obtained in mandatory sustainability reports. This study found that sus­tainability reports were made because of the desire to benefit from these reports initiated by company leaders coupled with institutional pressure. The benefits of voluntary sustainability reports are the positive perception of shareholders and increased concern for the company's sustainability. Mandatory sustainability reports can still provide some (though not all) of the same benefits as voluntary sustainability reports. In addition, the sustainability report must be able to cover the weaknesses of the voluntary sustainability report with the condi­tion that there is strict legal coercion, strict supervision, and the addition of an obligation to audit sustainability information which is strengthened by market demands to make a sus­tainability report. Therefore, the Indonesian government must pay attention to these condi­tions for this regulation to be implemented properly.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79354448","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}

{"title":"THE EFFECT OF CEO CHARACTERISTICS ON PRE-EARNINGS MANAGEMENT PROFITABILITY","authors":"A. Putra","doi":"10.21002/jaki.2021.07","DOIUrl":"https://doi.org/10.21002/jaki.2021.07","url":null,"abstract":"This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous findings of CEO characteristics and profitability by considering earnings management behavior.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"3397 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86626226","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}

{"title":"EVALUATION OF VAT COLLECTION ON TRADING THROUGH ELECTRONIC SYSTEM","authors":"Gilang Kusumabangsa","doi":"10.21002/jaki.2021.10","DOIUrl":"https://doi.org/10.21002/jaki.2021.10","url":null,"abstract":"This research aims to evaluate the Value-added Tax (VAT) collection on trading through the electronic system (TTES) from the TTES VAT Collector’s perception, based on \"The Four Maxims\" tax collection principle. This research uses a qualitative research method with a case study approach. Data was collected using interview techniques with eight respondents from TTES VAT Collectors. The results showed that TTES VAT collection in Indonesia has fulfilled the equality, convenience and efficiency principles based on \"The Four Maxims\". However, the collection of TTES VAT in Indonesia has failed to meet the criterion of certainty, owing to uncertainties in the definition, the legal status of the collector, the method for calculating the tax basis, tax procedures, and the enforcement of fines.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74073236","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}