Jurnal Riset Akuntansi dan Keuangan最新文献

{"title":"MEKANISME TATA KELOLA DAN PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE","authors":"Carin Jimantoro, Kesya Agnes Maria, Dyna Rachmawati","doi":"10.21460/jrak.2023.191.440","DOIUrl":"https://doi.org/10.21460/jrak.2023.191.440","url":null,"abstract":"ABSTRACT This study aims to examine the effect of governance mechanisms on ESG disclosure. Internal and external components make up governance mechanisms. The internal governance mechanism is the board of directors, while the external mechanism is the audit committee and institutional ownership. This study uses a publicly traded manufacturing company with an observation period of 2016–2020. The hypothesis testing tool is multiple regression analysis. The results of testing 361 pieces of cross-sectional data show that, first, board of director characteristics, as measured by board size and number of board meetings, have a positive effect on ESG disclosure. Second, the characteristics of the audit committee, which include size, independence, number of meetings, and financial expertise, have no effect on ESG disclosures. Third, institutional ownership has a positive effect on ESG disclosure. Fourth, the control variables, namely profitability and company size, have a positive effect on ESG disclosure. Thus, the role of the board of directors as an internal mechanism and institutional ownership as an external mechanism is greater than that of the audit committee in enforcing the implementation of governance so as to be able to encourage ESG disclosure. Keywords:  Internal governance mechanism, external governance mechanism, ESG disclosure.  ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola terhadap pengungkapan ESG. Mekanisme tata kelola terdiri dari internal dan eksternal. Mekanisme tata kelola internal adalah dewan direksi, sedangkan mekanisme eksternal adalah komite audit dan kepemilikan institusional. Penelitian ini menggunakan perusahaan manufaktur terbuka dengan periode pengamatan 2016 – 2020. Alat uji hipotesis adalah analisis regresi majemuk. Hasil pengujian 361 data cross section membuktikan bahwa pertama, karakteristik dewan direksi yang diukur dengan ukuran dewan direksi dan jumlah rapat dewan direksi berpengaruh positif terhadap pengungkapan ESG. Kedua, karakteristik komite audit yang meliputi ukuran, independensi, jumlah rapat, dan keahlian keuangan tidak berpengaruh terhadap pengungkapan ESG. Ketiga, kepemilikan institusional berpengaruh positif terhadap pengungkapan ESG. Keempat, variabel kontrol yaitu profitabilitas dan ukuran perusahaan berpengaruh positif terhadap pengungkapan ESG. Dengan demikian, peranan dewan direksi sebagai mekanisme internal, dan kepemilikan institusional sebagai mekanisme eksternal lebih besar dibandingkan komite audit dalam menegakkan pelaksanaan tata kelola sehingga mampu mendorong pengungkapan ESG. Kata kunci:  Mekanisme tata kelola internal, mekanisme tata kelola eksternal, pengungkapan ESG","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42886302","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":"PERSEPSI MAHASISWA TERHADAP PROFESIONALISME DOSEN AKUNTANSI DI LINGKUNGAN PERGURUAN TINGGI SWASTA DI SURAKARTA","authors":"Hernawati Pramesti, Endang Satyawati","doi":"10.21460/jrak.2023.191.443","DOIUrl":"https://doi.org/10.21460/jrak.2023.191.443","url":null,"abstract":"ABSTRACT The problem to be answered is how the students' perceptions of the professionalism of accounting lecturers in private universities in Surakarta. This study uses a survey method. The population includes all university students in Surakarta. The research sample was taken using purposive sampling method and convenience sampling. Data collection through questionnaires and collected as many as 40 sheets. In this study, lecturers' professionalism was measured using 4 professionalism factors, namely skills, knowledge, attitudes, and ethics. Hypothesis analysis was carried out by proportion analysis, score analysis, and Chi-Square analysis. The results of the analysis show that the null hypothesis is accepted, namely the Student's Perception of the Professionalism of Accounting Lecturers in Private Universities in Surakarta is good. Keywords:  perception, professionalism, expertise, attitude and ethics.  ABSTRAK Masalah yang hendak dicari jawabannya adalah bagaimanakah persepsi mahasiswa terhadap profesionalisme dosen akuntansi di lingkungan Perguruan Tinggi swasta di Surakarta. Penelitian ini menggunakan metode survei. Populasi mencakup seluruh mahasiswa Perguruan Tinggi di Surakarta. Sampel penelitian diambil dengan menggunakan metode purposive sampling dan conveniance sampling. Pengumpulan data melalui kuesioner dan yang terkumpul sebanyak 40 lembar. Dalam penelitian ini profesionalisme dosen diukur dengan menggunakan 4 faktor profesionalisme yaitu skill, knowledge, attitute, dan ethics. Analisis hipotesis dilakukan dengan analisis proporsi, analisis skor, dan analisis Chi-Square. Hasil analisis menunjukkan bahwa, hipotesis nol diterima yaitu Persepsi Mahasiswa terhadap Profesionalisme Dosen Akuntansi di lingkungan Perguruan Tinggi Swasta di Surakarta baik. Kata kunci:  persepsi, profesionalisme, keahlian, sikap dan etika","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48630836","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 KINERJA PENGELOLAAN KEUANGAN DAERAH PROVINSI MALUKU","authors":"Dona Marselina, Kimberly Emma Soselia, Cerafika Sri Ningrum, Novaldo Fardinan Pangestu, Agnes Febrina Lero, Putriana Kristanti","doi":"10.21460/jrak.2023.191.438","DOIUrl":"https://doi.org/10.21460/jrak.2023.191.438","url":null,"abstract":"ABSTRACT This study aims to analyze the regional financial performance of Maluku Province from 2019 to 2021. The research method uses descriptive statistical analysis. The analysis tool uses the measurement of independence ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. This study analyzes the results of the data management obtained. The data used is historical data, namely secondary data in the form of published regional government financial reports. The findings show that the financial management performance of the Maluku Province in terms of the level of independence is very low with a pattern of instructive relationships with very effective and efficient management, an unbalanced activity ratio between operating expenditures and capital expenditures, and very low growth. Recommendations for the regional government of the Maluku Province to increase the budget and realization of their own regional income, so that the level of independence, effectiveness, efficiency, activity, and growth increases. Keywords:  Area, Finance, Maluku Province, Management, Performance.  ABSTRAK Penelitian ini bertujuan untuk menganalisis kinerja keuangan daerah Provinsi Maluku pada tahun 2019 sampai dengan tahun 2021. Metode penelitian menggunakan analisis statistik deskriptif. Alat analisis menggunakan pengukuran rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio aktivitas, dan rasio pertumbuhan. Penelitian ini menganalisis hasil pengelolaan data yang diperoleh. Data yang digunakan merupakan data historis, yaitu data sekunder berupa laporan keuangan pemerintah daerah yang dipublikasikan. Temuan menunjukkan bahwa kinerja pengelolaan keuangan Provinsi Maluku dalam hal tingkat kemandirian rendah sekali dengan pola hubungan instruktif dengan pengelolaan yang sangat efektif, efisien, rasio aktivitas yang belum seimbang antara belanja operasi dengan belanja modal, dan pertumbuhan yang sangat rendah. Rekomndasi bagi pemerintah daerah Provinsi Maluku untuk meningkatkan anggaran dan realisasi pendapatan asli daerahnya, supaya tingkat kemandirian, efektifitas, efisiensi, aktivitas, dan pertumbuhan naik, membuat kebijakan dalam pengelolaan keuangan daerah yang dapat memberikan dampak positif kesejahteraan masyarakat. Kata kunci:  Daerah, Keuangan, Kinerja, Pengelolaan, Provinsi Maluku","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43374209","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":"MEMPREDIKSI INTENSI KEPATUHAN PAJAK GENERASI MUDA","authors":"Rossalina Christanti, Kezia Audrey Sazkhya Sinaga","doi":"10.21460/jrak.2023.191.441","DOIUrl":"https://doi.org/10.21460/jrak.2023.191.441","url":null,"abstract":"ABSTRACT Young generations are future taxpayers, future investors, future businessmen and businesswomen who will be the foundation of the country's economic system sustainability in the future. Awareness of paying taxes in the future should be a concern, especially in the scope of accounting education. This study intends to analyze the effect of normative belief on tax compliance intention. Tax literacy was also investigated as a moderating variable. Questionnaires were distributed to the young-adult age group, namely those who are still in college to those who are still in the position of entry-level taxpayers. Results show that normative belief has a significant effect on tax compliance intention, while tax literacy has also been shown to have a significant effect on tax compliance intention. Based on the results of data processing using the moderating variable test, it can be concluded that tax literacy is proven to strengthen the relationship between normative belief and tax compliance intention. The implications of this research are not only limited pragmatically to taxpayers and institutions as tax collectors. Implication of this research is primarily aimed at and will involve all stages of education, starting from primary to higher education institutions. Issues of tax awareness must be internalized, starting from a young age, so that knowledge related to tax benefits absorbed from the experience and reality of the Indonesian economy is also strengthened by tax knowledge provided in formal educational institutions. Keywords:  Normative Belief, Tax Literacy, Tax Compliance Intention.  ABSTRAK Generasi muda merupakan future taxpayers, future investors, future businessmen and businesswomen yang akan menjadi tumpuan keberlangsungan sistem perekonomian negara di masa depan. Kesadaran membayar pajak di masa depan harus menjadi perhatian terutama dalam lingkup pendidikan akuntansi. Penelitian ini bertujuan untuk menganalisis pengaruh normative belief terhadap intensi kepatuhan pajak. Literasi pajak juga diselidiki sebagai variabel moderasi. Kuesioner dibagikan kepada kelompok usia muda-dewasa, yaitu mereka yang masih kuliah hingga mereka yang masih berstatus wajib pajak entry level. Hasil penelitian menunjukkan bahwa normative belief berpengaruh signifikan terhadap intensi kepatuhan pajak, begitu juga pada literasi pajak terbukti berpengaruh signifikan terhadap intensi kepatuhan pajak. Berdasarkan hasil pengolahan data dengan menggunakan uji variabel moderasi, dapat disimpulkan bahwa literasi pajak terbukti memperkuat hubungan antara keyakinan normatif dengan intensi kepatuhan pajak. Implikasi penelitian ini tidak hanya terbatas secara pragmatis kepada wajib pajak dan instansi sebagai pemungut pajak. Implikasi penelitian ini terutama ditujukan dan akan melibatkan semua jenjang pendidikan, mulai dari pendidikan dasar hingga perguruan tinggi. Isu kesadaran pajak harus diinternalisasikan, dimulai sejak usia muda, agar pengetahuan terkait manfaat paj","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41666983","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":"PENGUNGKAPAN ESG: CARA EFEKTIF UNTUK MENCAPAI BISNIS BERKELANJUTAN?","authors":"Theodorus Albert Wiliam Hany Purnomo, Sicillia Antoinette Diana Kusuma, Clara Amelia","doi":"10.21460/jrak.2023.191.439","DOIUrl":"https://doi.org/10.21460/jrak.2023.191.439","url":null,"abstract":"ABSTRACT Issues related to environmental conditions have initiated the company to apply the concept of Environmental, Social, and Governance (ESG) as a result of a change in the company's focus from being oriented only to profit, to being oriented towards the benefit of the company for the environment, society, and government. In addition, the application of this concept is also carried out by the company as one of their business sustainability strategies. Therefore, this study aims to empirically prove the effect of ESG disclosure and company performance on the level of financial distress. The researcher proposes a hypothesis where companies with good practices in ESG disclosure and high levels of company performance have a good ability to minimize the possibility of financial distress. This research was conducted on banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. This study uses multiple linear regression in testing the hypothesis. The results of this study indicate that both financial performance and non-financial performance both have an influence in minimizing the possibility of financial distress. Keywords:  ESG, ESG Disclosure, Financial Distress, Company Performance.  ABSTRAK Isu terkait kondisi lingkungan telah menginisiasi perusahaan untuk menerapkan konsep Environmental, Social, and Governance (ESG) sebagai akibat adanya perubahan fokus perusahaan dari yang semula berorientasi pada profit semata, menjadi berorientasi pada kebermanfaatan perusahaan bagi lingkungan, masyarakat, dan pemerintah. Selain itu, penerapan dari konsep ini juga dilakukan perusahaan sebagai salah satu strategi keberlanjutan bisnis mereka. Oleh karena itu, penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari pengungkapan ESG serta kinerja perusahaan terhadap tingkat financial distress. Peneliti mengajukan hipotesis di mana perusahaan dengan praktik baik dalam pengungkapan ESG serta tingkat kinerja perusahaan yang tinggi memiliki kemampuan yang baik dalam meminimalkan kemungkinan terjadinya financial distress. Penelitian ini dilakukan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini menggunakan metode regresi linier berganda dalam pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa baik kinerja keuangan maupun kinerja non-keuangan, keduanya sama-sama memiliki pengaruh dalam meminimalkan kemungkinan terjadinya financial distress. Kata kunci:  ESG, Pengungkapan ESG, Financial Distress, Kinerja Perusahaan","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42557029","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":"PENGUNGKAPAN EMISI KARBON, BIAYA CSR, PROFITABILITAS, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN","authors":"Erasmus Novensius Sandro Rangga, Septian Bayu Kristanto","doi":"10.21460/jrak.2023.191.442","DOIUrl":"https://doi.org/10.21460/jrak.2023.191.442","url":null,"abstract":"ABSTRACT The issue of social and environmental responsibility becomes important to discuss considering the importance of the role of stakeholders in supporting the company's reputation. The existence of this study is to determine the effect of disclosure of carbon emissions, CSR costs, profitability, and debt policy on company value in the mining, minerals and gas sectors listed on the IDX with the research period 2018-2020. The research sample obtained from the sampling result is 14 companies that meet the research sample criteria. This research technique was carried out using the multiple linear method. The results of this study indicate that the disclosure of carbon emissions has a positive and insignificant effect on firm value, CSR costs and profitability have a positive and significant effect on firm value, debt policy has a negative and significant effect on firm value. Keywords:  Carbon emission disclosure, CSR cost, profitability, debt policy, firm value.  ABSTRAK Masalah tanggung jawab sosial dan lingkungan menjadi penting untuk dibahas mengingat pentingnya peran pemangku kepentingan dalam mendukung reputasi perusahaan. Adanya penelitian ini untuk mengetahui pengaruh pengungkapan emisi karbon, biaya CSR, profitabilitas dan kebijakan hutang terhadap nilai perusahaan sektor pertambangan, minerba yang terdaftar di BEI dengan periode penelitian 2018-2020. Sampel penelitian yang diperoleh dari hasil sampling adalah 14 perusahaan yang memenuhi kriteria sampel penelitian. Teknik penelitian ini dilakukan dengan menggunakan metode linier berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, biaya CSR dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kata kunci:  Pengungkapan emisi karbon, biaya CSR, profitabilitas, kebijakan hutang, nilai perusahaan","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46752043","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":"PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PERTANGGUNGJAWABAN KEUANGAN DESA","authors":"Siti Fatimah Az-zahra, N. Nurbaiti, Laylan Syafina","doi":"10.25134/jrka.v9i1.7635","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.7635","url":null,"abstract":"Abstrak Tujuan dari Penelitian adalah ini untuk mengetahui apakah Desa Bukit Selamat telah memenuhir Standar Akuntansi Pemerintahan pada Pertanggungjawaban Keuangan desa relevan dengan menerapkan PSAP No. 01 dan dalam menyampaikan  mekanisme apa saja yang bentuk Desa Bukit Selamat pada penyajikan Laporan Pertanggungjawaban Keuangan Desa. Metode penelitian yang digunakan merupakan penelitian kualitatif. Sumber data yang diterapkan adalah data primer yang didapat melalui wawancara langsung dengan bu Susan, bu Cut Nurhayati, pak Arko Rahnanda, pak Abu Thalib, dan data sekunder diperoleh dari dokumen yang berkaitan. Lokasi penelitian ini di Desa Bukit Selamat Kecamatan Besitang Kabupaten Langkat. Hasil penelitian ini dapat disimpulkan bahwa Pemerintahan Desa Bukit Selamat belum menerapkan standar akuntansi pemerintahan No.1, sebab masih adanya berbagai laporan keuangan yang tidak dibuat pemerintahan desa Bukit Selamat dan untuk prosedur pembuatan laporan pertanggungjawaban keuangan desa telah relevan dimana dari pembuatan laoran tersebut maka realisasi penyelenggaraan APBD, kebijakan desa, laporan hak kekayaan desa dan laporan rencana kegiatan pemerintahan dan daerah telah diterima desa. Kata Kunci : Penerapan Standar Akuntansi Pemerintahan, Pertanggungjawaban Keuangan Desa Abstrak The purpose of this research is to find out whether Bukit Selamat Village has fulfilled the Government Accounting Standards for the Financial Accountability of its village in accordance with PSAP No. 01 and to convey what mechanisms form the Bukit Selamat Village in presenting the Village Financial Accountability Report. The research method used is a qualitative research. The data sources used are primary data obtained by direct interviews with Mrs. Susan, Mrs. Cut Nurhayati, Mr. Arko Rahnanda, Mr. Abu Talib, and secondary data obtained from related documents. The location of this research is in Bukit Selamat Village, Besitang District, Langkat Regency. The results of this study can be concluded that the Bukit Selamat Village Government has not implemented government accounting standard No. 1, because there are still several financial reports that were not made by the Bukit Selamat village government and for the procedure for making village financial accountability reports it is appropriate where to make an accountability report on the implementation of the APBD. Village regulations, reports on village-owned assets and reports on government and regional government programs that enter the village.Keywords: Application of Government Accounting Standards, Village Financial Accountabilit","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85949767","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 BUDAYA ORGANISASI, PENGENDALIAN INTERNAL, PROACTIVE FRAUD AUDIT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA BOS","authors":"D. Melinda, Enung Nurhayati, D. Purnama","doi":"10.25134/jrka.v9i1.8265","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.8265","url":null,"abstract":"This study aims to examine the effect of organizational culture, internal control, proactive fraud audit, and whistleblowing system on fraud prevention in BOS fund management. This research was conducted using descriptive and verification methods. The population is all vocational high schools in Kuningan Regency as many as 45 vocational high schools. The sampling technique in this study was carried out with the type of probability sampling, namely simple random sampling. The sample used in this study were 31 vocational high schools in Kuningan Regency with 124 respondents Data collection techniques using a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that organizational culture, internal control, proactive fraud audit and whistleblowing system have a simultaneous and significant effect on fraud prevention in BOS fund management, organizational culture has a significant positive effect on fraud prevention in BOS fund management, internal control has a significant positive effect on prevention fraud in BOS fund management, proactive fraud audit has a significant positive effect on preventing fraud in BOS fund management, and the whistleblowing system has a significant positive effect on fraud prevention in BOS fund management Keywords: Organizational Culture, Internal Control, Proactive Fraud Audit, Whistleblowing System and Fraud Prevention in BOS Fund Management.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78434061","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 YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KABUPATEN KUNINGAN","authors":"Amir Hamzah, Nani Sumarni, S. Rahmasari","doi":"10.25134/jrka.v9i1.7773","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.7773","url":null,"abstract":"This study aims to analyze the effect of tax knowledge and tax penalties on taxpayer compliance in Kuningan Regency. Data were obtained from 150 respondents using a questionnaire that had been tested for validity and reliability. Multiple linear regression analysis was used to test the hypothesis. The results showed that tax knowledge and tax penalties significantly influence taxpayer compliance. This indicates the importance of tax knowledge and penalty policies in improving taxpayer compliance.Keywords: Tax Knowledge, Tax Penalties, Taxpayer Compliance, Taxpayers, Kuningan Regency.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75857611","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":"KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN","authors":"Dea Nadiya Damayanti, Dadan Suhendar, Lia Dwi Martika","doi":"10.25134/jrka.v9i1.8261","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.8261","url":null,"abstract":"This study aims to determine the effect of independent commissioners, managerial ownership, audit quality, firm size and leverage on the integrity of financial statements. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is non-probability sampling. The sample method uses quota sampling. The data analysis technique using software analysis eviews-9. The test results from the proposed hypothesis show that independent commissioners, managerial ownership, audit quality, firm size and leverage have a joint effect. the same to the integrity of financial statements. The results of the partial study show that independent commissioners and leverage have a significant negative effect on the integrity of financial statements. Managerial ownership, audit quality and firm size has a significant positive effect on the integrity of financial statements. Keywords: Integrity of Financial Statements, Independent Commissioner, Managerial Ownership, Audit Quality, Company Size, Leverage","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86965032","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}